TAX CODE OF THE RUSSIAN FEDERATION
PART ONE NO. 146-FZ OF JULY 31, 1998
AND PART TWO NO. 117-FZ OF AUGUST 5, 2000
(with the Amendments and Additions of March 30, July 9, 1999, January 2, December 29, 2000, May 30, August 6, 7, 8, November 27, 29, December 28, 29, 30, 31, 2001, May 29,
July 24, 25, December 24, 27, 31, 2002, May 6, 22, 28, June 6, 23, 30, July 7, November 11, December 8, 23, 2003, April 5, June 29, 30, July 20, 28, August 18, 20, 22, October 4, November 2, 29, December 28, 29, 30, 2004, May 18, June 6, 18, 30, July 1, 18, 21, 22,
October 20, November 4, December 5, 6, 20, 31, 2005, January 10, February 2, 28, June 3, 30, July 18, 26, 27, October 16, November 3, 11, December 4, 5, 29, 30, December 18,
2006, April 26, May 16, 17, July 19, 24, October 30, November 4, 8, 29, December 1, 4, 6, 2007, April 30, June 26, 30, July 22, 23, October 13, November 24, 26, December 1, 4, 22, 25, 30, November 26, December 30, 2008, March 14, April 28, June 3, 26, July 17, 18, 19, 24, September 27, October 30, November 9, 23, 25, 28, December 17, 27, 29, 2009, March 9, April 5, 30, May 8, 19, June 2, 17, July 5, 27, 30, September 28, November 3, 8, 15, 27, 29, December 28, 2010, March 7, April 21, June 3, 7, 4, 21, 27, July 1, 11, 18, 19, 20, 21,
November 7, 16, 21, 28, 30, December 3, 6, 2011, March 30, 2012)
Part One (with the Amendments and Additions of March 30, July 9, 1999, January 2, August 5, 2000, March 24, December 28, 29, 30, 2001, May 28, June 6, 30, July 7, December 23,
2003, June 29, 2004, July 1, November 4, 2005, February 2, July 27, December 30, 2006, April 26, May 17, 2007, June 26, 30, July 23, November 24, 26, 2008, July 19, 24,
November 23, 25, 28, December 17, 29, 2009, March 9, May 8, July 27, 30, September 28, November 3, 27, 29, December 28, 2010, June 7, 27, July 11, 18, 19, November 16, 21, 28,
December 3, 2011, March 30, 2012)
Adopted by the State Duma on July 16, 1998 Approved by the Council of Federation on July 17, 1998
See Federal Law No. 147-FZ of July 31, 1998 on Putting Into Force Part I of the Tax Code of the Russian Federation
Section 1. General Provisions
Chapter 1. Legislation on Taxes and Fees and Other Regulatory Legal Acts on Taxes and Fees
Article 1. Legislation of the Russian Federation, Legislation of Russian Federation Member Territories, and Regulatory Legal Acts of Representative Bodies of Municipal Formations on Taxes and Fees
1. The legislation of the Russian Federation on taxes and fees shall consist of this Code
and other federal laws on taxes and fees adopted in accordance therewith. 2. This Code shall establish a system of taxes and fees and general principles of taxation
and fees in the Russian Federation, including: 1) types of taxes and fees collected in the Russian Federation; 2) the grounds for the arisal and the procedure for fulfillment of obligations to pay taxes
and fees; 3) the principles of the introduction, enforcement and invalidation of earlier introduced
taxes of the subjects of the Russian Federation and local taxes; 4) the rights and duties of taxpayers, the tax authorities and other parties to relations
regulated by tax and fee legislation; 5) forms and methods of tax control; 6) liability for tax violations; 7) the procedure for appeals against reports of tax bodies and actions (inaction) of their
officials. 3. This Code shall apply to establishment, introduction and collection of fees in cases
where it is explicitly provided for in this Code. 4. The legislation of the subjects of the Russian Federation on taxes and fees consists of
laws on taxes of the subjects of the Russian Federation adopted in accordance with this Code. 5. Normative legal acts of municipal formations on local taxes and fees shall be adopted
by the representative of municipal formations in accordance with this Code. 6. Laws and other regulatory legal acts provided for by this Article shall be referred to in
this Code as "legislation on taxes and fees."
Federal Law No. 154-FZ of July 9, 1999 amended Article 2 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the Federal Law See the previous text of the Article
Article 2. Relations Regulated by Tax and Fee Legislation Tax and fee legislation shall regulate relations of authority involving imposition,
enactment and collection of taxes and fees in the Russian Federation, and also relations arising during the exercise of tax control, appeal against the acts of tax bodies, the actions or inaction of their officials, and imposition of sanctions for tax violations.
Tax and fee legislation shall not apply to relations involving imposition, enactment and collection of customs payments or relations arising during the exercise of control over customs payments, appeal against the acts of customs bodies, the action or inaction of their officials and imposition of sanctions on guilty persons unless otherwise provided by this Code.
Article 3. Basic Principles of Tax and Fee Legislation 1. Each person shall pay taxes and fees imposed in a lawful way. Tax and fee legislation
shall be based on recognition of universality and equality of taxation. Upon the introduction of taxes it is necessary to take into account the taxpayer's ability to pay the tax.
2. Taxes and fees may not be discriminatory or applied differently depending on social, racial, national, religious and other similar criteria.
It shall not be allowed to set differential tax or fee rates or grant tax benefits depending on the form of ownership, citizenship of individuals or origin of capital.
3. Taxes and fees shall have an economic basis and may not be arbitrary. It shall not be allowed to impose taxes preventing individuals from the exercise of their constitutional rights.
4. It shall not be allowed to impose taxes and fees which violate the single economic area of the Russian Federation and in particular restrict free movement, either directly or indirectly, of
goods (works, services) or financial resources within the Russian Federation; nor shall it be allowed to restrict or hinder an economic activity of natural persons and organisations, which is not banned by law, in any other way.
5. No one may be charged with an obligation to pay taxes and fees or other contributions and payments having the characteristics of taxes as defined by this Code which are not provided for by this Code or are imposed in a way which is different from that provided by this Code.
6. Upon the introduction of taxes it is necessary to define all the elements of taxation. The legislative acts on taxes and fees shall be formulated in such a way as to enable each person to know exactly which taxes or fees he should pay, when and in which procedure.
7. All unremovable doubts, contradictions and ambiguities of legislative acts relevant to taxes and/or fees shall be interpreted in favour of taxpayers (payers of fees).
Article 4. The Normative Legal Acts of the Government of the Russian Federation, the Federal Executive Bodies, the Executive Bodies of the Subjects of the Russian Federation and the Executive Bodies of Local Self-Government on Taxes and Fees
1. In cases stipulated by the legislation on taxes and fees the Government of the Russian Federation, the federal bodies, authorised to discharge the functions of elaborating state policy and of regulating in normative legal acts on taxes and fees and in the field of customs business, the executive bodies of the subjects of the Russian Federation and the executive bodies of local self-government shall issue, within their jurisdiction, normative legal acts on the taxation questions which may not modify or supplement the legislation on taxes and fees.
2. The federal executive governmental body empowered to carry out the functions of control and supervision in the area of taxes and fees, its territorial bodies and also the customs bodies of the Russian Federation reporting to the federal executive governmental body empowered in the field of customs affairs are not entitled to issue normative legal acts on tax and fee issues.
Article 5. Enactment and Validity of Legislative Acts on Taxes and Fees
1. Legislative acts on taxes shall take effect not earlier than upon expiry of one month after the date of their official publication and not earlier than the first day of the next tax period for the corresponding tax except for cases provided by this Article.
Legislative acts on fees shall take effect not earlier than upon expiry of one month after the date of their official publication except for cases provided by this Article.
Federal laws amending this Code with regard to imposition of new taxes and/or fees, and also legislative acts on taxes and/or fees of Russian Federation member territories and normative legal acts of representative bodies of municipal formations imposing taxes shall not take effect until 1 January of the year following the year of their adoption, but not earlier than one month from the day of their official publication.
The legislative acts on taxes and fees cited in Items 3 and 4 of this Article may enter into effect as of the date of their official publication if they directly provide for it.
2. Legislative acts on taxes and fees which impose new taxes and/or fees, raise tax rates, the amounts of fees, impose or increase sanctions for breaches of the legislation on taxes and fees, establish new obligations for, or worsen the situation in any other way of, taxpayers or payers of fees or other parties to relations regulated by legislation on taxes and/or fees shall not be retroactive.
On guarantees against unfavourable changes in the legislation of the Russian Federation,
granted to residents of special economic zones, see Federal Law No. 116-FZ of July 22, 2005
3. Legislative acts on taxes and/or fees which lift or mitigate sanctions for breaches of the legislation on the taxes and fees or provide additional guarantees of protection of the rights of taxpayers and payers of fees or tax agents and their representatives, shall be retroactive.
4. Legislative acts on taxes and fees which revoke taxes and/or fees, reduce tax rates, eliminate obligations of taxpayers, payers of fees, tax agents and their representatives or improve their position in any other way, may be retroactive if the above acts explicitly provide for it.
5. The provisions provided for by this Article shall also extend to the normative legal acts on taxes and fees of the federal executive bodies, executive bodies of the constituent entities of the Russian Federation and local self-government bodies.
Article 6. Lack of Correspondence Between Regulatory Legal Acts on Taxes and Fees and This Code
1. A regulatory legal act on taxes and fees shall be considered to be at variance with this Code if such act:
1) is issued by a body which does not have the right under this Code to issue acts of this type or is issued in violation of the established procedure for issuance of such acts.
2) revokes or restricts the rights of taxpayers, payers of fees, tax agents or their representatives or powers of the tax authorities, customs agencies established by this Code;
3) imposes duties which are not provided for by this Code or changes the content of obligations of parties to relations as regulated by the legislation on taxes and fees, or other persons whose duties are established by this Code;
4) prohibits actions of taxpayers, payers of fees or tax agents and their representatives, allowed by this Code;
5) prohibits actions of the tax authorities, customs agencies, their officials allowed or prescribed by this Code;
6) allows or admits actions prohibited by this Code; 7) changes the grounds, conditions, sequence or procedure for actions of parties to
relations as regulated by the legislation on taxes and fees, or of other persons whose duties are established by this Code;
8) changes the scope and/or content of concepts and terms defined in this Code or uses these concepts and terms in a meaning other than that one used in this Code;
9) contradicts in any other way the general principles and/or the literal meaning of particular provisions of this Code.
2. Normative legal Acts referred to in Item 1 of this Article shall be considered to be at variance with this Code provided even one of the circumstances set forth in Item 1 of this Article exists.
3. The recognition of a normative legal act as inconsistent with this Code shall be effected through legal proceedings, unless otherwise stipulated by this Code. The Government of the Russian Federation, or other executive body or the executive local self-government body, which adopted the said act or their higher bodies shall be entitled to repeal this act to introduce the necessary amendments to it prior to its juridical examination;
Federal Law No. 306-FZ of November 27, 2010 amended Item 4 of Article 6 of this Code. The amendments shall enter into force on January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law
4. The regulatory legal acts governing the procedure for levying the taxes payable in
connection with goods being moved across the customs border of the Customs Union within the framework of the Eurasian Economic Community (hereinafter referred to in this Code as the Customs Union) shall be subject to the provisions established by the customs legislation of the Customs Union and the customs legislation of the Russian Federation.
Article 6.1. Procedure for Calculation of Time-Limits Established by the Legislation on Taxes and Fees
1. The time-limit established by the legislation on taxes and fees shall be determined by a calendar date, by an indication to an inevitable event or to an action, which has to be made, or by a period of time that is calculated in terms of years, quarters, months, weeks or days.
2. The running of a time-limit shall start on the day following the calendar date or the occurrence of the event (making of the action) determining the start thereof.
3. The time-limit calculated in terms of years shall expire on the appropriate month and date of the last year of the time-limit.
With this, a year (except for a calendar year) shall be deemed any time period consisting of 12 months running.
4. The time-limit calculated in terms of quarters shall expire on the last day of the last month of the time-limit.
With this, a quarter shall be deemed equal to three calendar months and quarters shall be counted out from the start of a calendar year.
5. The time-limit calculated in terms of months shall expire in the appropriate month and on the appropriate date of the last month of the time-limit.
If the end of a time-limit falls at a month without the corresponding date, the time-limit shall expire on the last day of the month.
6. The time-limit determined in terms of days shall be calculated in terms of working days, if it is not fixed in terms of calendar days. In so doing, a working day shall be deemed the day which is not recognised under the legislation of the Russian Federation as a day-off and (or) a holiday.
7. Where the last day of a time-limit falls on the date recognised under the legislation of the Russian Federation as a day-off or a holiday, the following working day shall be deemed the finishing day of the time limit.
8. An action for which a certain time-limit is fixed may be made before 12 p.m. of the last day of the time-limit.
If documents or monetary funds are delivered to a communication office before 12 p. m. of the last day of a time limit, the time limit shall not be deemed missed.
On the verification of the constitutionality of Article 7 of this Federal Law see Ruling of the Constitutional Court of the Russian Federation No. 284-O of December 10, 2002
Article 7. Effect of International Treaties on Taxation If a tax treaty of the Russian Federation, which contains provisions concerning taxation
and fees, establishes rules and standards other than those provided by this Code or laws and other regulatory legal acts on taxes and/or fees adopted in accordance with it, the rules and standards of tax treaties of the Russian Federation shall prevail.
Federal Law No. 154-FZ of July 9, 1999 amended Article 8 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the Federal Law See the previous text of the Article
Article 8. Concept of Tax and Fee 1. A tax shall be defined as an obligatory and individually non-refundable payment
collected from organisations and individuals in the form of alienation of monetary resources owned by them by right of ownership, economic jurisdiction or operational management for the purposes of financing the activity of the state and/or municipalities.
2. A fee shall be defined as an obligatory contribution collected from organisations and individuals the payment of which is one of the conditions of legally significant actions to be taken in relation to payers of fees by government authorities, local self-government bodies or other bodies and officials authorised by them, including granting of particular rights or issuance of permits (licences).
Article 9. Parties to Relations Regulated by Legislation on Taxes and Fees Parties to relations regulated by tax and fee legislation shall be as follows: 1) organisations and individuals recognised as taxpayers and payers of fees under this
Code; 2) organisations and individuals recognised as tax agents under this Code; 3) the tax bodies (the federal executive body, authorised for control and supervision in
the sphere of taxes and fees, and its territorial agencies);
4) the customs agencies (the federal executive body, authorised in the sphere of customs business, customs agencies of the Russian Federation subordinate to it);
5) abrogated from January 1, 2007; 6) abolished; 7) abrogated from January 1, 2007; Article 10. Proceedings in Connection with Violations of the Legislation on Taxes and
Fees 1. A person shall be made liable for a tax violation and tax violation proceedings shall be
conducted, in accordance with the procedure established in Chapters 14 and 15 of this Code. 2. Proceedings with respect to violations of tax and fee legislation containing elements of
an administrative violation or crime shall be conducted in accordance with the procedure established by the legislation on administrative violations or the criminal procedural legislation of the Russian Federation, respectively.
3. Abolished Federal Law No. 154-FZ of July 9, 1999 amended Article 11 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the Federal Law See the previous text of the Article
Article 11. Institutions, Concepts and Terms Used in This Code
According to Federal Law No. 95-FZ of July 29, 2004 entering into force on January 1, 2005, until the entry into force of Chapters of Part Two of the Code on taxes and fees envisaged by Articles 12 - 15 of the Code, the references in Item 1 of Article 11 to the provisions of the Code shall qualify as references to legislative acts of the Russian Federation on relevant taxes adopted until the entry into force of the said Federal Law
1. Institutions, concepts and terms of civil law, family law and other branches of law used in this Code shall apply in the meaning in which they are used in these branches of law unless otherwise provided by this Code.
Federal Law No. 306-FZ of November 27, 2010 amended Item 2 of Article 11 of this Code. The amendments shall enter into force on January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law
2. The following concepts shall be used for the purposes of this Code and other legislative acts on taxes and fees:
organisations are legal entities set up in accordance with the legislation of the Russian Federation (hereinafter referred to as Russian organisations), and also foreign legal entities, companies and other corporate associations with a civil legal capacity, set up in keeping with the legislation of foreign states, international organisations, branches and representative offices of the said foreign persons and international organisations set up on the territory of the Russian Federation (hereinafter referred to as foreign organisations);
natural persons are citizens of the Russian Federation, foreign nationals and stateless persons;
individual entrepreneurs are natural persons registered in the statutory manner and engaged in private business without the status of a legal entity and heads of peasant's farms. Natural persons engaged in private business with the status of a legal entity, but not registered as individual entrepreneurs in contravention of the requirements of the civil legislation of the Russian Federation, shall not be entitled to rely to the fact that they are not individual entrepreneurs when they discharge the duties vested in them by this Code;
abrogated from January 1, 2007; persons (a person) mean organisations and/or natural persons; abrogated from January 1, 2007; abrogated from January 1, 2007; banks (a bank) mean commercial banks and other credit organisations having a licence
of the Central Bank of the Russian Federation; accounts (an account) mean settlement (current) and other accounts with banks,
opened on the basis of a bank account contract, on which the pecuniary funds of organisations and individual entrepreneurs, private notaries, the solicitors/barristers who have founded solicitors/barristers' studies are placed and from which they may be spent;
personal accounts mean the accounts opened with the Federal Treasury agencies (with other agencies engaged in opening and keeping personal accounts) in compliance with the budget legislation of the Russian Federation;
the Federal Treasury accounts mean the accounts opened by a territorial agency of the Federal Treasury which are intended for accounting receipts and their distribution to the budgets of the budget system of the Russian Federation in compliance with the budget legislation of the Russian Federation;
a source of payment of incomes to a taxpayer means an organisation or a natural person from whom a taxpayer received income;
arrears mean the amount of a tax or the amount of fees not paid out in the period of time fixed by the legislation on taxes and fees;
the certificate of registration with the tax body being the document proving registration of a Russian organisation, foreign organisation or a natural person with a tax authority accordingly at the location of the Russian organisation, at the location of the international organisation, at the place where the foreign organisation exercises its activities on the territory of the Russian Federation through a separate unit thereof, at the place of residence of the natural person;
a notice of registration with the tax body being the document proving registration with a tax authority of an organisation or natural person, including an individual businessman, for the reasons established by this Code, except for the reasons which involve issuance of the certificate proving registration with a tax authority;
seasonal production means production directly associated with natural and climatic conditions and the season. This concept is used in relation to an organisation or an individual entrepreneur, if in definite tax periods (a quarter or a half-year) their production activity is prevented by natural and climatic conditions;
abrogated. the location of a separate unit of a Russian organisation is the place where this
organisation exercises its activities through a separate unit thereof; the place of residence of a natural person being the address (the name of a subject of
the Russian Federation, the district, the town, another populated centre, the street, the number of the house, the apartment) where the natural person has been registered at the place of residence in order established by the legislation of the Russian Federation. If a natural person has no place of residence on the territory of the Russian Federation, for the purposes of this Code, as the place of residence may be defined, at the request of this natural persons, the place of stay thereof. In so doing, as the place of stay of a natural person shall be deemed the place where the natural person temporarily resides at the address (denomination of a constituent entity of the Russian Federation, district, town other inhabited locality, street, house number and flat number) where the natural person is registered at the place of stay in the procedure established by the legislation of the Russian Federation;
a separate subdivision of an organisation means any territorially separated subdivision, in whose location permanent places of employment are equipped. A separate subdivision of the organisation is recognised as such, regardless of the fact whether its creation is reflected or not reflected in the organisation's constituent instruments or their organisational and order documents and regardless of the powers vested in the said subdivision. In this case the place of employment shall be deemed to be permanent, if it is created for a term exceeding one month;
accounting policy for taxation purposes means the totality of ways (methods) of assessing receipts and (or) expenditures, their recognition and distribution, as well as of accounting other indices of a taxpayer's financial and economic activities, allowable under this Code, which are selected by the taxpayer.
territory of the Russian Federation and other territories under its jurisdiction being the territory of the Russian Federation, as well as the territories of artificial islands, installations and structures which are under the jurisdiction of the Russian Federation in compliance with the legislation of the Russian Federation and international law rules.
3. The concepts of taxpayer, taxable item, tax base, tax period and other specific concepts and terms of legislation on taxes and fees shall be used in the meaning defined in the corresponding Articles of this Code.
Federal Law No. 306-FZ of November 27, 2010 amended Item 4 of Article 11 of this Code. The amendments shall enter into force on January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law
4. In the relationships occurring in connection with the levy of tax when goods are moved across the customs border of the Customs Union the terms defined by the customs legislation of the Customs Union and the customs legislation of the Russian Federation shall be used, and in as much as they are not defined by such the terms defined by this Code shall be used.
5. The rules provided for by Part One of this Code in respect of banks shall extend to the Central Bank of the Russian Federation and the State Corporation "Bank of Development and of Foreign Economic Activities (Vneshekonombank)".
Chapter 2. System of Taxes and Fees in the Russian Federation
Article 12. Types of Taxes and Fees in the Russian Federation. Authority of Legislative (Representative) State Power Bodies of the Subjects of the Russian Federation and Representative Bodies of Municipal Formations, as Regards the Imposition of Taxes and Fees
1. The following types of taxes and fees shall be imposed in the Russian Federation: federal, regional and local ones.
2. As federal taxes and fees shall be deemed the taxes and fees imposed by this Code and payable throughout the Russian Federation, if not otherwise provided for by Item 7 of this Article.
3. As regional taxes and fees shall be deemed the taxes and fees established by this Code and the laws of the subjects of the Russian Federation and payable in the territories of appropriate subjects of the Russian Federation, unless otherwise established by Item 7 of this Article.
Regional taxes shall be carried into effect and abolished in the territories of the subjects of the Russian Federation in accordance with this Code and the tax laws of the subjects of the Russian Federation.
With the introduction of regional taxes by the legislative (representative) bodies of the subjects of the Russian Federation the following elements of taxation shall be defined in the procedure and within the limits provided for by this Code: the tax rates, the procedure for, and the terms of, payment of taxes, if these elements of taxation are not established by this Code. Other elements of taxation with regard to local taxes and taxpayers shall be defined by this Code.
Legislative (representative) state power bodies of the subjects of the Russian Federation may establish by tax laws in the procedure and within the limits provided for by this Code tax concessions, grounds and procedure for application thereof.
4. Local taxes and fees shall be deemed those established by this Code and by the normative legal acts of the representative bodies of municipal formations on taxes payable in the territories of respective municipal formations, unless otherwise provided for by this Item and Item 7 of this Article.
Local taxes shall be carried out into effect and abolished in the territories of municipal formations in compliance with this Code and the normative legal acts of representative bodies of municipal formations on taxes.
Land tax and individual property tax shall be imposed by this Code and by normative legal acts of representative bodies of settlements (municipal districts) and city circuits on taxes and shall be payable in the territories of appropriate settlements (inter-settlement territories) and urban circuits, unless otherwise provided for by Item 7 of this Article. Land tax and individual property tax shall be carried into effect and shall be abolished in the territories of settlements (inter-settlement territories) and of urban circuits in compliance with this Code and the normative legal acts of representative bodies of settlements (municipal districts) and urban circuits on taxes.
Local taxes in the cities of federal importance - Moscow and St. Petersburg - shall be established by this Code and the laws of the said subjects of the Russian Federation on taxes, and shall be payable in the territories of these subjects of the Russian Federation, unless otherwise provided for by Item 7 of this Article. Local taxes shall be carried into effect and abolished in the territories of the cities of federal importance (Moscow and St. Petersburg) in compliance with this Code and the laws of the said subjects of the Russian Federation.
When introducing local taxes by representative bodies of municipal formations (by legislative (representative) state power bodies of the cities of federal importance Moscow and St.- Petersburg), the following taxation elements shall be defined in the procedure and within the limits provided for by this Code: the tax rates, the procedure for, and the terms of, paying the taxes, if these elements of taxation are not established by this Code. Other elements of taxation in respect of local taxes and taxpayers shall be established by this Code.
Representative bodies of municipal formations (legislative (representative) state power bodies of the cities of federal importance Moscow and St.-Petersburg) may establish by the laws on taxes and fees in the procedure and within the limits provided for by this Code tax concessions, grounds and procedure for application thereof.
5. Federal, regional and local taxes and fees shall be abolished by this Code. 6. No federal, regional or local taxes (fees) may be imposed which are not provided for
by this Code. 7. This Code shall establish special tax treatments, which may be provided for by federal
laws not indicated in Article 13 of this Code, shall determine the procedure for establishing such taxes, as well as the procedure for the putting into effect and application of the said special tax treatments.
Special tax treatments may provide for the exemption from the duty of paying individual federal, regional and local taxes and fees indicated in Articles from 13 to 15 of this Code.
Article 13. Federal Taxes and Fees Federal taxes and fees shall include: 1) value-added tax; 2) excise taxes; 3) tax on income (profit) of natural persons; 4) abrogated from January 1, 2010; 5) tax on profit of organisations; 6) tax on extraction of minerals; 7) abolished from January 1, 2006; 8) water tax; 9) fee for the right to use fauna and aquatic biological resources; 10) state duty.
Article 14. Regional Taxes Regional taxes shall include: 1) tax on property of organisations; 2) tax on gambling industry; 3) transport tax.
Article 15. Local Taxes Local taxes shall include: 1) land tax; 2) individual property tax.
Article 16. Information About Taxes Information and copies of laws, other normative legal acts on the establishment,
modification and terminate the operation of regional and local taxes shall be sent by the organs of state power of the subjects of the Russian Federation and local self-government bodies to the Ministry of Finance of the Russian Federation and the federal executive body authorised to exercise control and supervision in the area of taxes and fees, and also to the financial bodies
of the respective subjects of the Russian Federation and to the territorial tax bodies.
Federal Law No. 154-FZ of July 9, 1999 amended Article 17 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the Federal Law See the previous text of the Article
Article 17. General Conditions of Imposition of Taxes and Fees 1. A tax shall only be considered as imposed if the taxpayers and the elements of
taxation are defined, namely, taxable item; tax base; tax period; tax rate; procedure for calculation of tax; procedure and dates of tax payment. 2. In tax imposition, a legislative act on taxes and fees may also if necessary provide tax
benefits and grounds for their use by the taxpayer. 3. In imposing fees, their payers and elements of taxation shall be defined relative to
particular fees.
Article 18. Special Types of Tax Treatment 1. Special types of tax treatment shall be established by this Code and shall apply in the
instances and in the procedure that are provided for by this Code and other legislative acts on taxes and fees.
Special types of tax treatments may provide for a special procedure for defining taxation elements, as well as the exemption from the duty of paying individual taxes and fees stipulated by Articles from 13 to 15 of this Code.
2. Special types of tax treatments shall include: 1) taxation system for agricultural producers (uniform agricultural tax); 2) simplified taxation system; 3) taxation system in the form of uniform tax on imputed earnings for some types of
activities; 4) taxation system, when implementing agreements on division of products.
Section 2. Taxpayers and Payers of Fees. Tax Agents. Representation in Tax Legal Relations
Chapter 3. Taxpayers and Payers of Fees. Tax Agents
Federal Law No. 154-FZ of July 9, 1999 amended Article 19 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the Federal Law See the previous text of the Article
Article 19. Taxpayers and Payers of Fees Taxpayers and payers of fees shall be defined as organisations and individuals who are
under an obligation, under this Code, to pay taxes and/or fees, respectively. In the order prescribed by this Code the branches and other separate subdivisions of
Russian organisations shall discharge the duties of these organisations in the payment of taxes and fees in the location of these branches and other separate subdivisions.
According to Federal Law No. 227-FZ of November 18, 2011 the provisions of Article 20 of this Code shall be applied from January 1, 2012 solely to transactions, the income and (or) the outlays from (on) which have been declared in conformity with Chapter 25 of this Code before the day of entry into force of the said Federal Law
Article 20. Related Persons 1. For purposes of taxation, related persons shall be defined as individuals and/or
organisations the relations between which may exert influence on the conditions or economic results of their activity or the activity of persons they represent, namely:
1) one organisation directly and/or indirectly participates in another organisation, and the summary share of such participation makes up over 20 per cent. The share of the indirect participation of one organisation in another one through a sequence of other organisations shall be determined in the shape of the product of the shares of direct participation of the organisation in this sequence of one in another;
2) one individual is subordinate to another individual as to his or her superior; 3) in accordance with the family law of the Russian Federation, the persons are spouses,
relatives, are related to each other by marriage, are an adopter and an adoptee or a guardian and a ward.
2. The court may recognise persons as interdependent on other grounds, which are not provided for by Item 1 of this Article, if the relations between these persons may influence the results of transactions in the sale of goods (works, services).
Federal Law No. 154-FZ of July 9, 1999 amended Article 21 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law See the previous text of the Article
Article 21. Rights of Taxpayers (Payers of Fees)
1. Taxpayers shall have the right to: 1) to receive in the place of their registration from tax bodies information (including
information in written form) about current taxes and fees, the legislation on taxes and fees and the normative legal acts adopted in accordance with it, about the procedure for the calculation and payment of taxes and fees, the rights and duties of taxpayers, and about the powers of tax bodies and their officials, and also to receive the forms of tax declarations (calculations) and explanations about the order of their completion;
See Regulations for Organising the Work with the Taxpayers, the Payers of Fees and Insurance Premiums for Obligatory Pension Insurance, and with the Insurance Agents, approved by Order of the Federal Tax Service No. SAE-3-01/444 of September 9, 2005
2) to receive from the Ministry of Finance of the Russian Federation written explanations of the application of the taxation legislation of the Russian Federation, from the financial bodies of the subjects of the Russian Federation and municipal formations - of the application of the legislation of the subjects of the Russian Federation on taxes and fees and of the normative legal acts of municipal formations on local taxes and fees;
3) use tax benefits provided there are grounds for such and in accordance with the
procedure established by tax and fee legislation; 4) receive deferral, the right to pay in installments, or an investment tax credit in
accordance with the procedure and on conditions set by this Code; 5) the timely credit or refund of tax, penalty interest, fines amounts paid or collected over
and above the correct amount;
5.1) to check, jointly with tax authorities, estimations of taxes, fees, penalties and fines, as well as to receive a report on a joint check of estimations of taxes, fees, penalties and fines;
6) represent their interests in the relations regulated by the legislation on taxes and fees in person or via their representative;
7) provide explanations to the tax authorities and their officials on the calculation and payment of taxes and fees, and also on protocols of audits conducted;
8) be present at a field tax audit; 9) receive copies of a tax audit protocol and decisions of the tax authorities, and also of
tax notices and requirements for tax payment; 10) require compliance with tax and other legislation from tax officials and other
authorised bodies while the latter perform actions with respect to taxpayers; 11) not to comply with unlawful acts and demands of the tax authorities, other authorised
agencies and their officials which are at variance with this Code or other federal laws; 12) appeal against acts of the tax authorities and other authorised agencies and actions
(inaction) of their officials in accordance with the established procedure; 13) require a tax secret be respected and kept; 14) claim full compensation for losses caused by unlawful decisions of the tax authorities
or unlawful actions (inaction) of their officials; 15) participate in consideration of the material of a tax inspection or other acts of the tax
authorities in the cases provided for by this Code. 2. Taxpayers shall also have other rights under this Code and other acts of tax and fee
legislation. 3. Payers of fees shall have the same rights as taxpayers.
4. Any of the parties to an agreement of investment partnership is entitled to appeal in the established procedure against acts of tax authorities and actions (omission to act) of their officials.
Article 22. Guarantee and Protection of Rights of Taxpayers (Payers of Fees) 1. Taxpayers (payers of fees) shall be guaranteed administrative and judicial protection
of their rights and legitimate interests. The procedure for protection of taxpayers rights shall be established by this Code and
other federal laws.
2. The rights of taxpayers (payers of fees) shall be secured by the relevant obligations of tax officials and other authorised bodies.
Failure to fulfill or improper fulfillment of obligations to secure the rights of taxpayers (payers of fees) shall involve liability under federal laws.
Article 23. Guarantee and Protection of Rights of Taxpayers (Payers of Fees) 1. Taxpayers shall be obliged to: 1) pay taxes and fees imposed in a lawful way; 2) register with the tax authorities, if this Code provides for such an obligation; 3) keep records of their income (expenses) and taxable items in accordance with the
established procedure, if the legislation on taxes and fees provides for such an obligation; 4) file tax returns (calculations) for taxes they are required to pay with the tax authority at
the place of registration in accordance with the established procedure, if legislation on taxes and fees provides for such an obligation;
5) present to the tax authority at the place of residence of an individual businessman, private notary or solicitor/barrister who has founded solicitor's studies the registers of receipts, expenditures and economic transactions by request of the tax authorities; to present to the tax authority at the location of an organisation accounting report documents in compliance with the requirements established by the Federal Law on Accounting, except for the cases when organisations under the said Federal Law are not obliged to keep accounts or are relieved of keeping accounts;
6) submit to the tax authorities and to their officials in the cases and in the procedure, provided for by this Code, the documents required to calculate and pay taxes;
7) comply with lawful demands of a tax authority to eliminate revealed violations of tax and fee legislation, and also not to hinder the lawful activity of tax officials when they discharge their official duties;
8) ensure safekeeping, over the course of four years, of bookkeeping and tax records, as well as of other documents required for the calculation and payment of taxes and fees, including the documents confirming income earned and expenses incurred (for organisations and individual businessmen) and paid (withheld) taxes;
9) fulfill other obligations provided for by tax and fee legislation.
2. Taxpaying organisations and individual businessmen, apart from the obligations set forth in Item 1 of this Article, shall be obliged to inform the tax authority at the location of the organisation or at the place of residence of the individual businessman of the following:
1) of opening or closing accounts (personal accounts) - within seven days as of the date of opening (closing) such accounts. Individual businessmen shall inform the tax authority of the accounts used by them in their business activities;
1.1) about the beginning or the termination of the right to use corporate electronic instruments of payment for transfers of electronic money resources - in the course of seven days from the date of the beginning (termination) of such a right;
2) of all instances of holding an interest in Russian and foreign organisations - at the latest in one month as of the commencement of such interest;
3) of all separate subdivisions of a Russian organisation set up on the territory of the Russian Federation (except for branches and representative offices) and amendments made in the data on such separate subdivisions reported to a tax authority:
within a month as from the date when a separate subdivision of a Russian organisation is established;
within three days as from the date when the appropriate data on a separate subdivision of a Russian organisation are amended;
3.1) of all separate subdivisions of a Russian organisation on the territory of the Russian Federation through which the activities of this organisation are terminated (which are closed by this organisation):
within three days as from the date of adoption by the Russian organisation of the decision to terminate activities through a branch or representative office (on closing a branch or representative office) thereof;
within three days as from the date of termination of the activities of the Russian organisation through a different separate subdivision (of closing a different separate
subdivision); 4) of re-organisation or liquidation of an organisation - within three days as of the
date of adoption of such decision.
3. The notaries, engaged in private practice, and the lawyers, who have instituted lawyer's offices, are obliged to inform the tax body at the place of their residence about opening (closing) accounts, intended for their performance of professional activity, within seven days as from the day of opening (closing) such accounts.
4. Payers of fees shall be obliged to pay the legally established fees, and also meet other obligations as established by the legislation relevant to taxes and fees.
5. For failure to fulfill, or improper fulfilment of, the obligations imposed on him, a taxpayer (payer of fees) shall be liable under the legislation of the Russian Federation.
Federal Law No. 306-FZ of November 27, 2010 amended Item 6 of Article 23 of this Code. The amendments shall enter into force on January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law
6. Taxpayers who pay their taxes in connection with movement of goods across the customs border of the Customs Union shall also discharge the duties provided for by the legislation of the Customs Union and the customs legislation of the Russian Federation.
7. The information provided for by Items 2 and 3 of this article may be supplied to a tax authority in person or through a representative, sent by registered mail or transmitted in electronic form via telecommunication channels.
Where such information reports are transmitted in electronic form they must be attested by the electronic digital signature of the person presenting it or by the electronic digital signature of a representative thereof.
The forms and formats of the information reports to be presented using a paper medium or in electronic form, as well as a procedure for filling out the forms of the cited reports, shall be endorsed by the federal executive power body authorised to exercise control and supervision in respect of taxes and fees.
A procedure for presenting the information reports provided for by Items 2 and 3 of this article in electronic form via telecommunication channels shall be endorsed by the federal executive power body authorised to exercise control and supervision in respect of taxes and fees.
Article 24. Tax Agents 1. Tax agents shall be defined as persons who are required under this Code to calculate,
withhold from the taxpayer and remit taxes to the budget system of the Russian Federation. 2. Tax agents shall have the same rights as taxpayers unless otherwise provided by this
Code. The rights of tax agents shall be ensured and protected in compliance with Article 22 of
this Code. 3. Tax agents shall be required to: 1) calculate, withhold from monetary funds paid to taxpayers and remit taxes to the
budget system of the Russian Federation onto corresponding accounts of the Federal Treasury; 2) notify in writing the tax authority at the place of their registration of the impossibility to
withhold tax and on the amount of a taxpayer's arrears within one month as of the date when a tax agent learnt about such circumstances;
3) keep records of income calculated and paid to taxpayers and of taxes withheld and remitted to the budget system of the Russian Federation, including separate records for each
taxpayer personally; 4) provide to the tax authority at the place of registration documents required to control
the correctness of calculation, withholding and remittance of taxes; 5) ensure safekeeping within four years of the documents required for calculation,
deduction and remittance of taxes.
3.1. Tax agents shall also discharge other duties provided for by this Code. 4. The tax agents shall transfer the collected taxes in the order prescribed by this Code
for the payment of the tax by a taxpayer; 5. For failure to fulfill or improper fulfillment of obligations imposed on him, the tax agent
shall incur liability under the legislation of the Russian Federation.
Article 24.1. The Taxpayer's Participation in an Agreement of Investment Partnership 1. Every taxpayer shall independently discharge the duty of paying tax on organisations'
profits and tax on natural persons' incomes arising in connection with the participation thereof in an agreement of investment partnership, subject to the specifics provided for by this article and other provisions of this Code.
2. The duty of paying taxes and fees which are not cited in Item 1 of this Article but arise in connection with execution of an agreement of investment partnership shall be imposed upon the party to such agreement being the managing partner responsible for keeping tax records (hereinafter referred to in this article as the managing partner responsible for keeping tax records).
3. The managing partner responsible for keeping tax records shall be deemed a tax agent with respect to the incomes of foreign persons derived from participation in the investment partnership.
4. The managing partner responsible for keeping tax records is bound to do the following: 1) to forward to the tax authority at the place of registration thereof a copy of the
agreement of investment partnership (except for the investment declaration), to report on its termination, to report on the exercise or termination of exercising the functions of a managing partner at latest in five days as from the date of making the cited agreement and its termination, the start and termination of exercising the functions of a managing partner;
2) to keep separate records in respect of operations of the investment partnership in the procedure established by Chapter 25 of this Code;
3) to file with the tax authority at the place of registration thereof an estimation of the financial result of the investment partnership.
The form of an estimation of the financial result of an investment partnership shall be endorsed by the Ministry of Finance of the Russian Federation.
An estimation of the financial result of an investment partnership shall be filed with the tax authority at the time fixed by this Code for presenting the tax declaration (estimation) for tax on organisations' profits;
4) to report to the tax authority at the place of registration thereof on opening and closing accounts of the investment partnership within seven days as from the date of opening or closing such accounts;
5) to present to the agreement's participants a copy of an estimate of the financial result of the investment partnership and data on the share of profit (loss) of the investment partnership falling on each of them in the procedure and at the time which are established by the agreement of investment partnership but at latest fifteen days before the end time of filing with the tax authority tax declarations (estimates) for tax on organisations' profits fixed by this Code.
The managing partner shall present to the partners data on the shares of profit (loss) of the investment partnership falling on each of them in respect of each kind on incomes for which
the tax base is estimated separately in compliance with this Code; 6) to present to the parties to the agreement of investment partnership the data provided
for by the Federal Law on Investment Partnerships; 7) if an estimate of the financial result of the investment partnership is emendated, to file
the emendated estimate with the tax authority at the place of registration thereof and to present to the parties to the agreement a copy of the emendated estimate of the financial result of the investment partnership within five days as from the date when it is emendated.
5. The managing partner responsible for keeping tax records shall enjoy the same rights as taxpayers in the relations connected with running business of the investment partnership.
Article 25. Abrogated from January 1, 2007. Chapter 3.1. A Consolidated Group of Taxpayers
Article 25.1. General Provisions on a Consolidated Group of Taxpayers 1. As a consolidated group of taxpayer shall be deemed a voluntary association of
taxpayers that pay organisations profit tax on the basis of an agreement on forming the consolidated group of taxpayer in the procedure and under the terms and conditions which are provided for by this Code for the purpose of estimation and payment of organisations profit tax subject to the aggregate financial result of economic activities of the cited taxpayers (hereinafter referred to as organisations profit tax for a consolidated group of taxpayers).
2. As a participant in a consolidated group of taxpayer shall be deemed the organisation which a party to an effective agreement on forming the consolidated group of taxpayer, satisfies the criteria and terms provided for by this Code in respect of participants in a consolidated group of taxpayer
3. As the responsible participant in a consolidated group of taxpayer shall be deemed the participant in the consolidated group of taxpayer which is charged under an agreement on forming the consolidated group of taxpayer with the duty of estimating and paying organisations profit tax for the consolidated group of taxpayer and which in the legal relations involved in estimation and payment of the cited tax exercises the same rights and discharges the same duties as taxpayers paying organisations profit tax.
4. As the document proving the authority of the responsible participant in a consolidated group of taxpayer shall be seen an agreement on forming the consolidated group of taxpayer made in compliance with this Code and the civil legislation of the Russian Federation.
Article 25.2. The Conditions of Forming a Consolidated Group of Taxpayers 1. Russian organisations meeting the conditions provided for by this article are entitled to
form a consolidated group of taxpayer. The conditions which the participants in a consolidated group of taxpayer must meet and
which are provided for by this article shall apply within the total validity term of an agreement on forming the cited group, unless otherwise provided for by this Code.
2. A consolidated group of taxpayers may be formed by organisations on condition that one organisation participates directly and/or indirectly in the authorised (pooled) capital of the other organisations and the share of such participation in each such organisation makes up at least 90 per cent. The cited condition must be satisfied within the total validity term of the agreement on forming the consolidated group of taxpayer.
The share of participation of an organisation in another organisation shall be estimated in the procedure established by this Code.
3. An organisation which is a party to an agreement on forming a consolidated group of taxpayer must meet the following conditions:
1) the organisation is not being reorganised or liquidated; 2) insolvency (bankruptcy proceedings are not initiated in respect of the organisation in
compliance with the legislation on insolvency (bankruptcy); 3) the amount of the organisation's net wealth estimated on the basis accounting
reports/statements as of the last accounting date preceding the date of filing with a tax authority documents for registration of the agreement on forming (changing) the consolidated group of taxpayers exceeds the amount of the authorized (pooled) capital thereof.
4. A new organisation may be joined to an already existing consolidated group of taxpayers, provided that the organisation to be joined satisfies the conditions provided for by Item 3 of this article as of date of its joining.
5. All the organisations in the aggregate which participate in a consolidated group of taxpayer must meet the following conditions:
1) the aggregate sum of value-added tax, excise tax, organisations profit tax and severance tax paid within the calendar year preceding the year in which the documents for registration of an agreement on forming a consolidated group of taxpayer are filed, less the tax amounts paid in connection with movement of commodities across the customs border of the Customs Union, is at least 10 milliard roubles;
2) the total volume of proceeds from selling commodities and products, from carrying out works and rendering services and of other incomes according to accounting reports/statements for the calendar year preceding the year in which documents for registration of the agreement on forming the consolidated group of taxpayer are filed with a tax authority amounts to at lease 100 milliard roubles;
3) the aggregate value of assets according to accounting reports/statements as of December 31 of the calendar year preceding the year in which documents for registration of an agreement on forming the consolidated group of taxpayer are filed amounts to at least 300 milliard roubles.
6. The following organisations are not entitled to participate in a consolidated group of taxpayer:
1) organisations which are residents of special economic zones; 2) organisations applying special tax treatments; 3) banks, except when all the other organisations in this group are banks; 4) insurance organisations, except when all the other organisations in this group are
insurance ones; 5) non-governmental pension funds, except when all the other organisations in this group
are non-governmental pension funds; 6) professional securities market participants which are not banks, except when all the
other organisations in this group are professional securities market participants which are not banks;
7) organisations which participate in some other consolidated group of taxpayers; 8) organisations which are not deemed taxpayers in respect of organisations profit tax, as
well as those exercising the right to be relived of the duties of a taxpayer in respect of organisations profit tax in compliance with Chapter 25 of this Code;
9) organisations engaged in educational and/or medical activities and applying the 0 per cent tax rate of organisations profit tax in compliance with Chapter 25 of this Code;
10) organisations which are taxpayers in respect of tax on gambling industry; 11) clearing organisations. 7. A consolidated group of taxpayer shall be formed for at least two tax periods for
organisations profit tax.
Article 25.3. An Agreement on Forming a Consolidated Group of Taxpayers
1. In compliance with an agreement on forming a consolidated group of taxpayers organisations satisfying the conditions established by Article 25.2 of this Code shall unite on a voluntary basis without forming a legal entity for the purpose of estimation and payment of organisations profit tax in respect of the consolidated group of taxpayers in the procedure and under the conditions which are established by this Code.
2. An agreement on forming a consolidated group of taxpayers must contain the following provisions:
1) the subject matter of the agreement on forming the consolidated group of taxpayers; 2) a list and requisite elements of the organisations participating in the consolidated
group of taxpayers; 3) the denomination of the organisation which is the responsible participant in the
consolidated group of taxpayers; 4) a list of the powers which participants in the consolidated group of taxpayers delegate
to the responsible participant in this group in compliance with this chapter; 5) a procedure for and time period of discharging the duties and exercising the rights by
the responsible participant and the other participants in the consolidated group of taxpayers which are not provided for by this Code, liability for failure to discharge the established duties;
6) the time period calculated in calendar year for which the consolidated group of taxpayers is formed, if it is formed for a fixed term, or an indication that there is no fixed term for which this group is formed;
7) the indices which are required for estimating the tax base and payment of organisations profit tax in respect of each participant in the consolidated group of taxpayers subject to the specifics provided for by Article 288 of this Code.
3. The legislation on taxes and fees shall apply to the legal relations based on an agreement on forming a consolidated group of taxpayers, and to the part thereof which is not regulated by the legislation on taxes and fees the civil legislation of the Russian Federation shall apply.
Any provisions of an agreement on forming a consolidated group of taxpayers (including such agreement itself), if they do not comply with the legislation of the Russian Federation, may be declared invalid judicially by a participant in this group or by a tax authority.
4. An agreement on forming a consolidated group of taxpayers shall be in effect pending the occurrence of the earliest of the following dates:
1) the date of termination of the cited agreement provided for by this agreement and/or by this Code;
2) the date of the agreement's dissolution; 3) the first day of the tax period for organisations profit tax following the date when a tax
authority refuses to register the cited agreement. 5. An agreement on forming a consolidated group of taxpayers is subject to registration
with the tax authority at the location of the organisation which is the responsible participant in the consolidated group of taxpayers.
If the responsible participant in a consolidated group of taxpayers is referred to in compliance with Article 83 of this Code to the category of major taxpayers, an agreement on forming the consolidated group of taxpayers
is subject to registration with the tax authority at the place of registration of the cited responsible participant in the consolidated group of taxpayers as a major taxpayer.
6. To register an agreement on forming a consolidated group of taxpayers the responsible participant in this group shall file the following documents with a tax authority:
1) an application for registration of the agreement on forming the consolidated group of taxpayers signed by authorized persons of all the participants in the consolidated group to be formed;
2) two copies of the agreement on forming the consolidated group of taxpayers; 3) the documents proving fulfillment of the conditions provided for by Items 2, 3 and 5 of
Article 25.2 of this Code attested by the responsible participant in the consolidated group of taxpayers, in particular copies of payment orders to pay value-added tax, excise tax, organisations profit tax and severance tax (copies of decisions of a tax authority on setting off the above taxes), accounting balance sheets, profit and loss reports for the preceding calendar year in respect of each participant in the group;
4) the documents proving the authority of the persons that have signed the agreement on forming the consolidated group of taxpayers.
7. The documents cited in Item 6 of this article shall be filed with a tax authority at latest on October 30 of the year preceding the tax period starting from which organisations profit tax in respect of a consolidated group of taxpayers is estimated and paid.
8. The head (deputy head) of a tax authority within a month since the date of filing with the tax authority the documents cited in Item 6 of this article shall register an agreement on forming a consolidated group of taxpayers or shall render the reasoned decision on the refusal to register it.
In the vent of detecting violations which can be removed within the time period fixed by this item, the tax authority is bound to notify of them the responsible participant in the consolidated group of taxpayers.
Before the expiry of the time period fixed by this item the responsible participant in the consolidated group of taxpayers is entitled to remove the detected violations.
9. In case of meeting the conditions provided for by Article 25.2 of this Code and Items 1-7 of this article, the tax authority is bound to register an agreement on forming a consolidated group of taxpayers and within five days as from the date of its registration to issue a copy of this agreement bearing a note proving its registration to the responsible participant in the consolidated group of taxpayers in person against the receipt thereof or in some other way proving the date when it is received.
Within five days from the date of registration of an agreement on forming a consolidated group of taxpayers information about registration of the agreement on forming the consolidated group of taxpayers shall be forwarded by the tax authority to the tax bodies at the location of the organisations participating in the consolidated group of taxpayers, as well as at the location of separate units of the organisations participating in the consolidated group of taxpayers.
Item 10 of Article 25.3 of this Code shall enter into force on April 1, 2012
10. A consolidated group of taxpayers shall be deemed formed from the first day of the tax period for organisations profit tax following the calendar year in which the agreement on forming this group is registered.
11. The refusal of a tax authority to register an agreement on forming a consolidated group of taxpayers shall be allowed solely where there is at least one of the following circumstances:
1) non-compliance with the conditions for forming the consolidated group of taxpayers which are provided for by Article 25.2 of this Code;
2) non-compliance of the agreement on forming the consolidated group of taxpayers with the requirements cited in Item 2 of this article;
3) failure to present (to present in full), or failure to observe the deadline for filing with an authorised tax agency, the documents for registration of the agreement on forming the consolidated group of taxpayers provided for by Items 5-7 of this article;
4) in case the documents are signed by persons who are not authorized to do it. 12. In the event of refusal of a tax authority to register an agreement on forming a
consolidated group of taxpayers, the responsible participant in the consolidated group of taxpayers is entitled to repeatedly present the documents for registration of such agreement.
13. A copy of the decision on the refusal to register an agreement on forming a consolidated group of taxpayers within five days as from the date of its adoption shall be transferred by the tax authority to an authorized representative of the person cited in such agreement as the responsible participant in the consolidated group of taxpayers in person against the receipt thereof or in some other way proving the date of its receiving.
14. The refusal to register an agreement on forming a consolidated group of taxpayers may be appealed against by the person cited in such agreement as the responsible participant in the consolidated group of taxpayers in the procedure and at the time which are established by this Code for appealing against acts, actions and omission to act of tax authorities and of their officials.
Paragraph 2 of Item 14 of Article 25.3 of this Code shall enter into force on April 1, 2012
In the event of allowing an application (complaint), if there no other obstacles for registration of an agreement on forming a consolidated group of taxpayers established by this chapter, the tax authority is bound to register the cited agreement, and the cited group shall be deemed formed as from the first day of the tax period for organisations profit tax following the calendar year in which such group was subject to registration in compliance with Item 8 of this article.
Article 25.4. Changing an Agreement on Forming a Consolidated Group of Taxpayers and Extending It
1. An agreement on forming a consolidated group of taxpayers may be changed in the procedure and under the conditions which are provided for by this article.
2. The parties to an agreement on forming a consolidated group of taxpayers are bound to amend the cited agreement in the event of the following:
1) adoption of the decision on liquidation of one or several organisations participating in the consolidated group of taxpayers;
2) adoption of the decision on re-organising (in the form of merger, affiliation, separation and division) one or several organisations participating in the consolidated group of taxpayers;
3) affiliation of an organisation to the consolidated group of taxpayers; 4) withdrawal of an organisation from the consolidated group of taxpayers (in particular
when such organisation ceases to meet the conditions provided for by Article 25.2 of this Code, including its merger with an organisation which is not a participant to the cited group or division (separation) of an organisation which is a participant in this group);
5) adoption of the decision on extending the validity term of the agreement on forming the consolidated group of taxpayers.
3. An arrangement on changing an agreement on forming a consolidated group of taxpayers (the decision on extending the validity term of the cited agreement) shall be rendered by all the members of such group, including newly-joining participants thereof and excluding the ones which are withdrawing from this group.
4. An arrangement on changing an agreement on forming a consolidated group of taxpayers (the decision on extending the validity term of the cited agreement) shall be filed with a tax authority for registration at the following time:
1) at latest a month before the start of a regular tax period for organisations profit tax - when making amendments connected with joining new participants to the group (except when the participants in the cited group are reorganised);
2) at latest a month before the expiry of the validity term of the agreement on forming the
consolidated group of taxpayers- when adopting the decision on extending the validity term of the cited agreement;
3) within a month since the date when the circumstances for changing the agreement on forming the consolidated group of taxpayers occur - in other instances.
5. To register an arrangement on changing an agreement on forming a consolidated group of taxpayers (the decision on extending the validity term of the cited agreement) its responsible participant shall file with a tax authority the following documents:
1) a notice of amending the agreement; 2) two copies of the arrangement on changing the agreement signed by authorized
persons of participants in the consolidated group of taxpayers; 3) the documents proving the authority of the person who have signed the arrangement
on amending the agreement; 4) the documents proving satisfaction of the conditions provided for by Article 25.2 of
this Code, subject to the amendments made in the agreement; 5) two copies of the decision on extending the agreement. 6. A tax authority is bound to register the amendments made in an agreement on forming
a consolidated group of taxpayers within 10 days as from the date of filing the documents cited in Item 5 of this article and to issue to an authorised representative of the responsible participant in the cited group a copy of the amendments bearing a note that proves its registration.
7. As the grounds for the refusal to register the amendments to be made in an agreement on forming a consolidated group of taxpayers shall be deemed the following:
1) failure to meet the conditions provided for by Article 25.2 of this Code in respect of at least one participant in the consolidated group of taxpayers;
2) signing of the documents by persons who are not authorized to do it; 3) failure to observe the deadline for filing documents in respect of changing the cited
agreement; 4) failure to present (to present in full) the documents provided for by Item 5 of this
article. 8. The amendments made in an agreement on forming a consolidated group of taxpayers
shall enter into force in the following procedure: 1) the amendments made in the agreement on forming the consolidated group of
taxpayers connected with affiliation to such group of new organisations (except when the group's participants are re-organised) shall enter into force at earliest on the first day of the tax period for organisations profit tax following the calendar year in which the appropriate amendments made in the agreement are registered by a tax authority;
2) the amendments made in the agreement on forming the consolidated group of taxpayers connected with the withdrawal of participants from such group shall enter into force as from the first day of the tax period for organisations profit tax in which the circumstances for making the appropriate amendments in the agreement occur (unless otherwise provided for by Subitem 3 of this item);
3) the amendments made in the agreement on forming the consolidated group of taxpayers connected with the withdrawal of participants from such group which at the time of registration by a tax authority of the appropriate amendments meet the conditions provided for by Article 25.2 of this Code shall enter into force as from the first day of the tax period for organisations profit tax following the calendar year in which the appropriate amendments are registered by the tax authority;
4) in other instances the amendments made in the agreement on forming the consolidated group of taxpayers shall enter into force as from the date cited by the parties thereto but at earliest on the date of registration of amendments by a tax authority.
9. Evasion of making mandatory amendments in an agreement on forming a consolidated group of taxpayers shall entail termination of the agreement from the first day of the tax period for organisations profit tax in which the appropriate mandatory amendments had to enter into force.
Article 25.5. The Rights and Duties of the Responsible Participant and Other Participants in a Consolidated Group of Taxpayers
1. The responsible participant in a consolidated group of taxpayers, unless otherwise provided for by this Code, shall exercise the rights and discharge the duties provided for by this Code for taxpayers that pay organisations profit tax in the relations regulated by the legislation on taxes and fees arising in connection with operation of the consolidated group of taxpayers.
2. The responsible participant in a consolidated group of taxpayers is entitled to do the following:
1) to give to tax authorities and their officials any explanations concerning estimation and payment of organisations profit tax (making advance payments) in respect of the consolidated group of taxpayers;
2) to be present when on-site tax audits are held in connection with payment of organisations profit tax, as regards the consolidated group of taxpayers, at the location of any participant in such group and separate units thereof;
3) to receive copies of reports on tax inspections and decisions rendered on the basis of the results of inspections held in connection with payment of organisations profit tax in respect of the consolidated group of taxpayers, as well as to receive demands for paying organisations profit tax (making advance payments) and other documents connected with operation of the consolidated group of taxpayers;
4) to participate in consideration by the head (deputy head) of a tax authority of the materials of tax inspections and additional tax control activities held in connection with payment of organisations profit tax in respect of the consolidated group of taxpayers in the instances and in the procedure which are provided for by Article 101 of this Code;
5) to receive from tax authorities data on participants in the consolidated group of taxpayers which constitute tax secret;
6) to appeal in the established procedure against acts of tax authorities, other authorised bodies and actions or omission to act of their officials, in particular in the interests in individual participants in the consolidated group of taxpayers in connection with the discharge by them of the duties (exercise of the rights) involved in estimation of organisations profit tax in respect of the consolidated group of taxpayers;
7) to file an application with a tax authority for setting off (repayment) of organisations profit tax paid in excess in respect of the consolidated group of taxpayers.
3. The responsible participant in a consolidated group of taxpayers is obliged to do the following:
1) to file in the procedure and at the time which are provided for by this Code with a tax authority for registration the agreement on forming the consolidated group of taxpayers, amendments made in the agreement on forming the consolidated group of taxpayers, a decision on or a notice about termination of operation of the consolidated group of taxpayers;
2) to keep tax records, to estimate and pay organisations profit tax (make advance payments) in respect of the consolidated group of taxpayers in the procedure established by Chapter 25 of this Code;
3) to file with a tax authority the tax declaration for organisations profit tax, as well as the documents received from the other participants in the group in the procedure and at the time which are established by this Code;
4) in case of termination of operation of the consolidated group of taxpayers and/or
withdrawal of an organisation from the consolidated group of taxpayers to provide the other participants of the group (in particular those which have withdrawn from the group or have been re-organised) the data which are required for estimation and payment of organisations profit tax (making advance payments) and for drawing up tax declarations for appropriate accounting and tax periods in the procedure and at the time which are provided for by the agreement on forming the consolidated group of taxpayers;
5) to pay arrears, penalties and fines resulting from the discharge of the duties of a taxpayer paying organisations profit tax in respect of the consolidated group of taxpayers;
6) to inform participants in the consolidated group of taxpayers about receiving a demand to pay taxes and fees within five days as from the date when it is received;
7) to obtain on demand from participants in the consolidated group of taxpayers the documents, explanations and other information which are necessary for exercising by tax authorities tax control activities and for discharging the duties of a taxpayer paying organisations profit tax in respect of the consolidated group of taxpayers;
8) to present the basic documents, tax ledgers and other information in respect of the consolidated group of taxpayers demanded within the framework of tax control activities by the tax authority that has registered the agreement on forming the cited group.
4. The responsible participant in a consolidated group of taxpayers within the scope of the authority vested therein enjoy other taxpayer' s rights and discharge other taxpayer's duties provided for by this Code.
5. Participants in a consolidated group of taxpayers are bound to do the following: 1) to present (in particular in the electronic form) to the responsible participant in the
consolidated group of taxpayers estimates of the tax base for organisations profit tax in respect of their incomes and outlays, data from tax ledgers and other documents which are necessary for the responsible participant in the cited group to discharge the duties and exercise the rights of a taxpayer paying organisations profit tax in respect of the consolidated group of taxpayers;
2) to present to tax authorities at the time and in the procedure established by this Code the requested documents and other information for exercising by a tax authority tax control activities in connection with operation of the consolidated group of taxpayers;
3) to discharge the duty of paying organisations profit tax (making advance payments) in respect of the consolidated group of taxpayers, appropriate penalties and fines, should the responsible participant in this group fail to discharge such duty or to discharge it in a proper way, in the procedure established by Article 45-47 of this Code;
4) to make all the actions and to present all the documents which are necessary for registration of the agreement on forming the consolidated group of taxpayers and the amendments made therein;
5) if the conditions provided for by Article 25.2 of this Code are not observed, to promptly notify of it the responsible participant in the consolidated group of taxpayers and the tax authority that has registered the agreement on forming the cited group;
6) to keep tax records in the procedure provided for by Chapter 25 of this Code. 6. In the event of failure of the responsible participant in a consolidated group of
taxpayers to discharge or to discharge properly the duty of paying organisations profit tax (making advance payments, paying appropriate penalties and fines), the participant (participants) in this group that has (have) discharged the cited duty shall acquire the right of recourse claim to the extent and in the procedure which are provided for by the civil legislation of the Russian Federation and the agreement on forming the cited group.
7. Participants in a consolidated group of taxpayers are entitled to do the following: 1) to receive from the responsible participant in the cited group copies of acts, decisions,
demands, collation reports and other documents presented to the responsible participant by a tax authority in connection with operation of the consolidated group of taxpayers;
2) to complain independently with a superior tax authority or court against acts of tax authorities, actions or omission to act of their officials subject to the specifics provided for by this Code;
3) to discharge voluntarily the duty of the responsible participant in the consolidated group of taxpayers as to payment of organisations profit tax in respect of the consolidated group of taxpayers;
4) to be present when tax audits of the group's participant are held in connection with estimation and payment of organisations profit tax in respect of the consolidated group of taxpayers, as well as to participate in consideration of such tax inspections' results.
8. An organisation when withdrawing from a consolidated group of taxpayers is bound to do the following:
1) to make amendments in tax records from the start of the tax period for organisations profit tax in which the cited organisation ceases starting from the first day thereof to participate in the consolidated group of taxpayers, which are aimed at satisfaction of the requirements of Chapter 25 of this Code in respect of tax registration of a taxpayer that does not participate in the consolidated group of taxpayers;
2) to estimate and pay organisations profit tax (to make advance payments) on the basis of actually received profit for appropriate accounting and tax periods at the time fixed by Chapter 25 of this Code as applied to the tax period in which an organisation starting from the first day thereof ceases to participate in the consolidated group of taxpayers;
3) upon termination of the tax period in which the cited organisation starting from the first day thereof ceases to participate in the consolidated group of taxpayers to file with the tax authority at the place of registration thereof the tax declaration for organisations profit tax at the time which is provided for by Chapter 25 of this Code.
9. The responsible participant in a consolidated group of taxpayers when one or several participants thereof withdraw from the cited group is obliged to do the following:
1) to make the appropriate amendments in tax records from the start of the tax period for organisations profit tax in which the participant (participants) withdrew from the consolidated group of taxpayers;
2) to re-calculate advance payments for organisations profit tax in respect of the expired tax periods and to file with the tax authority at the place of registration thereof specified tax declarations for organisations profit tax in respect of the consolidated group of taxpayers.
10. An organisation's withdrawal from a consolidated group of taxpayers shall not relieve it of discharging in compliance with Articles 45-47 of this Code the duty of paying organisations profit tax, appropriate penalties and fines originating within the period when the organisation was a participant in such group.
This provision shall apply, regardless of whether this organisation had known or not before its withdrawal from the consolidated group of taxpayers about non-discharge of the cited duty or a violation of the legislation of the Russian Federation on taxes and fees, or the appropriate circumstances became known to the organisation after its withdrawal from the consolidated group of taxpayers.
11. Items 8-10 of this article shall also apply in case of termination of operation of a consolidated group of taxpayers before the expiry of the time period for which it was formed.
Article 25.6. The Termination of Operation of a Consolidated Group of Taxpayers 1. A consolidated group of taxpayers shall terminate its operation where there is at least
one of the following circumstances: 1) the expiry of the validity term of the agreement on forming the consolidated group of
taxpayers; 2) the dissolution of the agreement on forming the consolidated group of taxpayers as
agreed by the parties thereto; 3) the entry into legal force of the court decision on declaring the consolidated group of
taxpayers invalid; 4) failure to present to a tax authority in due time an arrangement on amending the
consolidated group of taxpayers in connection with the withdrawal from the cited group of the organisation that has failed to observe the conditions provided for by Article 25.2 of this Code;
5) re-organisation (except for re-organisation in the form of transformation) or liquidation of the responsible participant in the consolidated group of taxpayers;
6) initiation in respect of the responsible participant in the consolidated group of taxpayers insolvency (bankruptcy) proceedings in compliance with the legislation of the Russian Federation on insolvency (bankruptcy);
7) failure of the responsible participant in the consolidated group of taxpayers to satisfy the conditions provided for by Article 25.2 of this Code;
8) evasion of making mandatory amendments in the agreement on forming the consolidated group of taxpayers.
2. The acquisition (sale) of stocks (shares) in the authorised (pooled) capital (fund) of an organisation participating in a consolidated group of taxpayers that does not lead to violation of the conditions provided for by Item 2 of Article 25.2 of this Code shall not entail termination of operation of the consolidated group of taxpayers.
3. Under the circumstances cited in Subitem 2 of Item 1 of this article the responsible participant in a consolidated group of taxpayers is bound to forward to the tax authority that has registered the agreement on forming this group the decision on termination of operation of such group signed by authorised representatives of all the organisations participating in the consolidated group of taxpayers at latest in five days as from the date of adoption of the appropriate decision.
Under the circumstances cited in Subitems 1, 3-7 of Item 1 of this article the responsible participant in a consolidated group of taxpayers is bound to forward to the tax authority that has registered the agreement on forming this group a notice drawn up in an arbitrary form citing therein the date when such circumstances originated.
Within five days as from the date of receiving the documents cited in Paragraphs One and Two of this item information about termination of operation of a consolidated group of tax payers shall be forwarded by a tax authority to the tax agencies at the location of the organisations participating in the consolidated group of taxpayers, as well as to the location of separate units of the organisations participating in the consolidated group of taxpayers.
4. A consolidated group of taxpayers shall terminate its operation from the first day of the tax period for organisations profit tax following the period in which the circumstances cited in Item 1 of this article took place, unless otherwise provided for by this Code.
5. Where there are the grounds provided for by Subitem 3 of Item 1 of this article, a consolidated group of taxpayers shall terminate its operation from the first day of the accounting year for organisations profit tax in which the court decision cited in Subitem 3 of Item 1 of this article entered into legal force.
6. Where there are the grounds provided for by Subitem 4 of Item 1 of this article, a consolidated group of taxpayers shall terminate its operation from the first day of the tax period for organisations profit tax in which a participant in this group failed to meet the conditions established by Article 25.2 of this Code.
7. Where there are the grounds provided for by Subitem 5-7 of Item 1 of this article, a consolidated group of taxpayers shall termination its operation from the first day of the tax period for organisations profit tax in which the responsible participant in this group was re- organised (except for re-organisation in the form of transformation) or liquidated respectively, or insolvency (bankruptcy) proceedings were initiated in respect of such participant in compliance
with the legislation of the Russian Federation on insolvency (bankruptcy) or this responsible participant failed to meet the conditions provided for by Article 25.2 of this Code.
Chapter 4. Representation in Relations Regulated by Legislation On Taxes and Fees
Article 26. The Right to Representation in Relations Regulated by Legislation on Taxes and Fees
1. The taxpayer may participate in legal relations via his legal or authorised representative unless otherwise provided by this Code.
2. Personal participation of the taxpayer in tax legal relations shall not deprive him of the right to have a representative; likewise, participation of the representative shall not deprive the taxpayer of his right to personal participation in the above relations.
3. The powers of the representative shall be documented in accordance with this Code and other federal laws.
4. The rules provided by this Chapter shall apply to payers of fees and tax agents.
Article 27. Legal Representative of the Taxpayer 1. Legal representatives of a taxpayer organisation shall be defined as persons
authorised to represent this organisation on the basis of law or its founding documents. 2. Legal representatives of an individual taxpayer shall be defined as persons acting as
his representatives under the civil law of the Russian Federation.
Article 28. Actions (Inaction) of Legal Representatives of Organisations Actions (inaction) of legal representatives of organisations performed in connection with
the participation of this organisation in tax legal relations shall be recognised as actions (inaction) of this organisation itself.
Article 29. Authorised Representative of the Taxpayer 1. An authorised representative of the taxpayer shall be defined as an individual or a
legal entity authorised by the taxpayer to represent his interests in his relations with the tax authorities (customs agencies) or other parties to relations regulated by tax and fee legislation.
2. Officials of tax bodies, customs agencies, internal affairs bodies, judges, investigators or public prosecutors may not be authorised representatives of taxpayers.
3. An authorised representative of a taxpayer shall exercise his authority on the basis of a power of attorney issued as prescribed by the civil law of the Russian Federation, if not otherwise provided for by this Code.
An authorised representative of an individual taxpayer shall exercise his authority on the basis of a power of attorney notarially certified or a power of attorney equated with one notarially certified in accordance with civil law.
4. The responsible participant in a consolidated group of taxpayers shall be an authorised representative of all the participants in the consolidated group of taxpayers on the basis of law. Regardless of the provisions of an agreement on forming a consolidated group of taxpayers, the responsible participant in this group is entitled to represent the cited consolidated group's participants in the following legal relations:
1) in the legal relations connected with registration with tax authorities of the agreement on forming the consolidated group of taxpayers, as well as of the amendments made in this
agreement and the decision on extending the agreement's validity term and its termination; 2) in the legal relations connected with the recovery by enforcement from a participant in
the consolidated group of taxpayers arrears of organisations profit tax in respect of the consolidated group of taxpayers;
3) in the legal relations connected with making an organisation answerable for the tax offences made in connection with participation in the consolidated group of taxpayers;
4) in other instances when the nature of the actions (omission to act) is such that they directly concern the rights of an organisation which is a participant in the consolidated group of taxpayers.
5. Upon the expiry of the validity term of an agreement on forming a consolidated group of taxpayers, its preschedule dissolution or termination the person which is the responsible participant in this group shall preserve the authority provided for by Item 4 of this article.
6. The person which is the responsible participant in a consolidated group of taxpayers is entitled to delegate the authority involved in representing the interests of this group's participants to third persons, granted thereto under this Code, in the procedure established by the civil legislation of the Russian Federation.
Federal Law No. 404-FZ of December 28, 2010 amended the title of Section III of this Code. The amendments shall enter into force on January 15, 2011 See the title in the previous wording
Section III. Tax Bodies. Customs Agencies. Financial Bodies. Internal Affairs Bodies. Investigatory Bodies. The Responsibility of the Tax Bodies, the Customs Agencies,
Funds, the Internal Affairs Bodies, Investigatory Bodies and Their Officials
Chapter 5. Tax Bodies, Customs Agencies. Financial Bodies. The Responsibility of the Tax Bodies, the Customs Agencies and
Their Officials
Article 30. Tax Authorities in the Russian Federation
1. The tax bodies shall constitute a single centralised system of control over the observance of the taxation legislation, over the calculation, fullness and timeliness of the entry of taxes and fees in the respective budget, and in cases, stipulated by the legislation of the Russian Federation, over the calculation, fullness and timeliness of payment (remittance) of taxes and fees to the budget system of the Russian Federation. The said system includes the federal executive body authorised to exercise control and supervision in the area of taxes and fees, and its territorial agencies.
2. Abolished 3. The tax authorities shall act within their competence and in accordance with the
legislation of the Russian Federation. 4. The tax bodies shall perform their functions and cooperate with the federal executive
bodies, the executive bodies of the subjects of the Russian Federation, the local self- government bodies and state extra-budgetary funds through the realisation of the powers provided for by this Code and other normative legal acts of the Russian Federation.
Article 31. The Rights of the Tax Authorities
1. The tax authorities shall have the right:
1) to demand from a taxpayer, a payer of fee or a tax agent in compliance with the legislation on taxes and fees documents in the forms and/or formats in electronic form established by the state bodies and local self-government bodies to serve as grounds for calculation and payment (deductions and transfers) of taxes and fees, and also documents confirming the correctness of calculation and timeliness of payment (deduction and transfer) of taxes and fees;
2) to carry out tax inspections in the order established by this Code; 3) to seize documents, during tax inspections of a taxpayer, payer of a fee or a tax agent,
in cases when there are sufficient grounds to believe that these documents will be destroyed, concealed, changed or replaced;
4) to summon to tax agencies taxpayers, payers of fees or tax agents to give pertinent explanations by means of written notices in connection with payment (deduction or transfer) of taxes by them or in connection with a tax inspection, and also in other cases associated with the execution by them of the legislation on taxes and fees;
5) to suspend transactions on the accounts of taxpayers, payers of fees and tax agents opened with banks and to sequester the property of taxpayers, payers of fees and tax agents in the order provided for by this Code;
6) to inspect in the procedure provided for by Article 92 of this Code workrooms, depots, trading and other premises and areas used by taxpayers to derive income or connected with the maintenance of the objects of taxation, regardless of their location, to draw up an inventory of the property belonging to taxpayers. A procedure for drawing up an inventory of the taxpayer's property during a tax inspection shall be endorsed by the Ministry of Finance of the Russian Federation;
7) to determine the sums of taxes to be paid by taxpayers to the budget system of the Russian Federation calculated on the basis of available information about a taxpayer, and also of the data on other similar taxpayers in case of the refusal of the taxpayer to admit tax officials to inspect workrooms, depots, trading and other premises and areas, used by the taxpayer to derive income or connected with the maintenance of objects of taxation, in case of the refusal to submit to a tax body documents necessary for the calculation of taxes within more than two months, in case of the absence of the record-keeping of incomes and expenses, of the objects of taxation or in case of keeping records in contravention of the established order that has led to the impossibility of calculating taxes;
8) to demand that taxpayers, tax agents and their representatives should remove the revealed breaches of the legislation on taxes and fees and to control the fulfilment of the said requirements;
9) to recover tax and fee arrears, and also penalties, interest and fines in the instances and in the procedure established by this Code;
10) to demand from banks the documents confirming the fact of writing off the amounts of taxes, fees, penalties and fines from the accounts of taxpayers, payers of fees or tax agents and from correspondent accounts of banks and remittance thereof to the budget system of the Russian Federation;
11) to attract specialists, experts and interpreters for tax control; 12) to summon as witnesses persons who may know any circumstances of relevance to
tax control; 13) to apply for the cancellation or suspension of licences for the exercise of certain
types of activities of legal entities and natural persons;
14) to make the following claims (applications) with courts of general jurisdiction or with courts of arbitration:
claims for recovery of arrears, penalties and fines for tax offences in the cases provided for by this Code;
claims for repair of damage caused to the State and (or) a municipal formation as a result of unlawful actions of a bank as to writing monetary funds off a taxpayer's account after receiving the decision of the tax authority on suspending operations on it, this making impossible the recovery by a tax authority of arrears in, and debts on, penalties and fines from the taxpayer in the procedure provided for by this Code;
claims for early dissolution of a contract of investment tax credit; in other cases provided for by this Code. 2. The tax authorities shall also exercise other rights provided for by this Code. 3. The superior tax authorities shall have the right to revoke decisions rendered by lower-
ranking tax bodies in case of inconsistency of the said decisions with the legislation on taxes and fees.
4. The forms and formats for the documents stipulated in this Code, which are used by the tax bodies when exercizing their powers in relations, regulated by the legislation on taxes and fees, as well as the procedure for filling out the forms of the cited documents and the procedure for presenting such documents in electronic form via telecommunication channels shall be approved by the federal executive power body authorised to exert control and supervision in the area of taxes and fees, unless a different procedure for their approval is envisaged in this Code.
Article 32. Duties of the Tax Authorities 1. Tax authorities shall be obliged to: 1) comply with the legislation on taxes and fees; 2) monitor observation of the legislation on taxes and fees, as well as of other normative
legal acts in compliance therewith; 3) keep records of the organisations and natural persons in the established procedure; 4) inform free of charge (in written form as well) taxpayers, payers of fees and tax agents
about current taxes and fees, the legislation on taxes and fees and normative legal acts adopted in conformity with it, the procedure for calculation and payment of taxes and fees, the rights and duties of taxpayers, payers of fees and tax agents, the powers of the tax authorities and their officials, and also to submit the forms of tax returns (calculations) and explain the procedure for their completion;
See Administrative Rules of Procedure of the Federal Tax Service for exercising the state function of free-of-charge informing (in particular in writing) of taxpayers, payers of fees and tax agents about effective taxes and fees, the legislation on taxes and fees and normative legal acts adopted in compliance with it, about the procedure for estimation and payment of taxes and fees, rights and duties of taxpayers, payers of fees and tax agents, about the authority of tax agencies and officials thereof, as well as of presenting forms of tax returns and explaining the procedure for filling them in approved by Order of the Ministry of Finance of the Russian Federation No. 9n of January 18, 2008
5) be guided by written explanations of the Ministry of Finance of the Russian Federation as regards the application of the legislation of the Russian Federation on taxes and fees;
6) inform taxpayers, payers of fees and tax agents, when they are registered with the tax authorities, of data on the requisite elements of the appropriate accounts of the Federal
Treasury, as well as to bring to the knowledge of taxpayers, payers of fees and tax agents in the procedure defined by the federal executive body in charge of control and supervision in the field of taxes and fees, data on changes in the requisite elements of these accounts and other data required for completing orders to remit taxes, fees, penalties and fines to the budget system of the Russian Federation;
7) render decisions on repayment to taxpayers, payers of fees or tax agents the amounts of taxes, fees, penalties and fines paid or recovered in excess, send orders drawn up on the basis of these decisions to the appropriate territorial agencies of the Federal Treasury for execution and set off the amounts of taxes, fees, penalties and fines paid or recovered in excess in the procedure provided for by this Code;
8) observe tax secrets and ensure their keeping; 9) forward to the taxpayer, payer of fees or tax agent copies of tax audit acts and
decisions of a tax authority, as well as in the cases provided for by this Code, the tax notice and (or) the demand to pay a tax or fee.
10) present to a taxpayer, payer of fees or tax agent by request thereof references in respect of the state of the said person's settlements, as regards taxes, fees, penalties and fines, on the basis of data available to a tax authority.
A requested reference shall be presented (shall be transmitted via telecommunication lines) within five working days as of the date of receiving by a tax authority of the appropriate request in writing of a taxpayer, payer of fees or tax agent;
10.1) to present to the responsible participant in a consolidated group of taxpayers at the request thereof forwarded within the scope of authority granted thereto reference notes in respect of the state of settlements of the consolidated group of taxpayers and of the participants of this group, as regards organisations profit tax;
11) jointly collate on the basis of an application of a taxpayer, payer of a fee or tax agent estimations of taxes, fees, penalties and fines. The results of a joint collation of estimations of taxes, fees, penalties and fines shall be legalized in the from of a report. A report on joint collation of estimations of taxes, fees, penalties and fines shall be handed in (sent by registered mail) or transferred to a taxpayer (payer of a fee, tax agent) in electronic form via telecommunication channels within the following day after the date when such report is drawn up.
The form and formats of a report on joint collation of estimations of taxes, fees, penalties and fines, as well as the procedure for its transmittance in electronic form via telecommunication channels, shall be endorsed by the federal executive power body authorised to exercise control and supervision in respect of taxes and fees;
12) issue, on the application of a taxpayer, payer of fees or tax agent, copies of the decisions adopted by a tax authority in respect of this taxpayer, payer of fees or tax agent.
13) on the basis of an application of the responsible participant in a consolidated group of taxpayers to issue copies of the decisions adopted by a tax authority in respect of the consolidated group of taxpayers.
2. Tax bodies shall also perform other duties provided for by this Code and other federal laws.
Federal Law No. 404-FZ of December 28, 2010 amended Item 3 of Article 32 of this Code. The amendments shall enter into force on January 15, 2011 See the Item in the
previous wording 3. If within two months from the date of the expiry of the time period fixed for following the
demand to pay a tax (fee) forwarded to a taxpayer (payer of fees, tax agent) on the basis of the decision on calling to account for making a tax offence, the taxpayer (payer of fees, tax agent) does not pay off (does not remit) in full the sums of arrears specified by this demand whose extent makes it possible to suppose that there is a breach of the legislation on taxes and fees with the signs of a crime, of appropriate penalties and fines, the tax authorities shall be obliged within 10 days as of the date of detecting the said circumstances to send the relevant documents to the investigatory bodies authorised to carry out preliminary investigation of criminal cases on the crimes provided for by Articles 198 - 199.2 of the Criminal Code of the Russian Federation (hereinafter referred to as investigatory bodies) for the purpose of deciding on the initiation of criminal proceedings.
Article 33. Duties of Officials of the Tax Bodies Officials of the tax bodies shall: 1) act in strict compliance with this Code and other federal laws; 2) realize the rights and duties of the tax bodies within the scope of their competence; 3) treat duly and courteously taxpayers, their representatives and other participants of the
relations regulated by the legislation on taxes and fees; respect their honour and dignity.
Article 34. The Authorities of Customs Bodies and Duties of Customs Officials with Respect to Taxes and Fees
Federal Law No. 306-FZ of November 27, 2010 amended Item 1 of Article 34 of this Code. The amendments shall enter into force on January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law
1. The customs bodies of the Russian Federation shall use the rights and perform the duties of tax bodies to collect taxes in connection with the movement of goods across the border of the Customs Union as per the customs legislation of the Customs Union and the customs legislation of the Russian Federation, this Code and other federal laws on taxes, as well as other federal laws.
Federal Law No. 306-FZ of November 27, 2010 amended Item 2 of Article 34 of this Code. The amendments shall enter into force on January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law
2. Customs officials shall perform the duties as established by Item 1 of Article 33 of this Code as well as other duties as per the customs legislation of the Customs Union and the customs legislation of the Russian Federation.
Article 34.1. Abolished Article 34.2. The Powers of the Financial agencies in the Sphere of Taxation
1. The Ministry of Finance of the Russian Federation shall give written explanations to taxpayers, the responsible representative of a consolidated group of taxpayers, payers of fees and tax agents on the matters of application of the legislation of the Russian Federation on taxes and fees.
2. The financial bodies of the constituent entities of the Russian Federation and municipal formations shall give written explanations to taxpayers and tax agents on the questions of the application of the legislation of the subjects of the Russian Federation on taxes and fees and of the normative legal acts of municipal formations on local taxes and fees.
3. The Ministry of Finance of the Russian Federation, financial bodies of the constituent entities of the Russian Federation and of municipal formations shall give written explanations within the scope of authority thereof within two months as of the date of receiving the appropriate request. The said time period may be extended by decision of the head (deputy head) of the appropriate financial body but at the most by one month.
Article 35. Liability of Tax Bodies, Customs Bodies, and Also Their Officials
1. Tax bodies, customs bodies shall be liable for losses inflicted on taxpayers, payers of fees and tax agents as a result of unlawful actions (decisions), actions or inaction of the former as well as unlawful actions (decisions) or inaction of the officials and other employees of those bodies in performing their office duties.
The losses incurred by the taxpayers, payers of fees and tax agents shall be reimbursed at the expense of the federal budget in the procedure envisaged in this Code or other federal laws.
2. Abolished 3. The officials and other employees of the bodies specified in Item 1 of this Article guilty
of unlawful actions or the absence of actions shall bear responsibility provided for in the legislation of the Russian Federation.
Federal Law No. 404-FZ of December 28, 2010 amended the title of Chapter 6 of this Code. The amendments shall enter into force on January 15, 2011 See the title in the previous wording
Chapter 6. Internal Affairs Bodies. Investigatory Bodies
Federal Law No. 404-FZ of December 28, 2010 amended Article 36 of this Code. The amendments shall enter into force on January 15, 2011 See the Article in the previous wording
Article 36. Powers of Internal Affairs Bodies and Investigatory Bodies 1. Internal affairs bodies at the request of tax bodies shall participate, jointly with tax
bodies, in field tax inspections held by tax bodies. 2. In the event of detecting the circumstances requiring the commitment of actions,
attributed by this Code to the authority of tax bodies, internal affairs bodies and investigatory bodies shall be obliged within ten-day term, as of the date of detecting said circumstances, to direct materials to an appropriate tax body for deciding on them.
Federal Law No. 404-FZ of December 28, 2010 amended Article 37 of this Code. The amendments shall enter into force on January 15, 2011 See the Article in the previous wording
Article 37. Liabilities of the Internal Affairs Bodies, Investigatory Bodies and Their Officials
1. Internal affairs bodies and investigatory bodies shall be held liable for any losses inflicted on taxpayers, payers of fees and tax agents as a result of their (tax police bodies) unlawful actions (decisions) or absence thereof, likewise unlawful actions (decisions) or the absence of actions on part of the officials and other employees of those bodies in performance of their official duties.
The losses incurred by the taxpayers, payers of fees and tax agents when taking measures provided for by Item 1 of Article 36 of this Code, shall be reimbursed at the expense
of the federal budget in the procedure envisaged by this Code and other applicable federal laws.
2. The officials and other employees of internal affairs bodies, as well as officials of investigatory bodies, guilty of unlawful actions or the absence thereof shall bear responsibility as per the legislation of the Russian Federation.
Section 4. General Rules for the Fulfillment of the Obligation to Pay Taxes and Fees
Chapter 7. Objects of Taxation
Federal Law No. 154-FZ of July 9, 1999 amended Article 38 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law See the previous text of the Article
Article 38. Object of Taxation
1. Operations in the sale of goods (works, services), property, profit, income, expense or other object having a cost, quantitative or physical characteristic whose existence is linked to the emergence of a tax liability of the taxpayer shall be deemed an object of taxation.
Each tax has an independent object of taxation defined in compliance with part II of this Code and taking account of the provisions of this Article.
2. Property in this Code shall be understood to mean types of objects of civil rights (except for property rights) referred to as property according to the Civil Code of the Russian Federation.
Federal Law No. 306-FZ of November 27, 2010 amended Item 3 of Article 38 of this Code. The amendments shall enter into force on January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law
3. For the purpose of this Code goods shall be any property sold or to be sold. Any other property as defined by in compliance with the customs legislation of the Customs Union and the customs legislation of the Russian Federation shall be also classed as goods in order to regulate the relations connected with collection of customs duties.
4. Works for taxation shall be any activity the results of which have tangible expression and may be realized to meet the needs of an organisation and/or natural persons.
5. Services for taxation shall be any activity the results of which do not have tangible expression, are realized and consumed in the process of performance of such activity.
6. As identical commodities (works and services) are recognised for the purposes of this Code commodities (works and services) with similar principal characteristic features. When determining the identity of commodities, insignificant distinctions in their external appearance may be ignored.
When determining the identity of commodities, into account shall be taken their physical characteristics, their standard, functional purpose, country of origin and manufacturer, as well as the latter's business reputation on the market and the used trade mark.
When determining the identity of works (services), the characteristics of the contractor (executor), his business reputation on the market and the trade mark he uses shall also be taken into account.
7. For the purposes of this Code, as similar are recognised those commodities which, while not being identical, still possess similar characteristics and consist of similar components, which makes it possible for them to fulfil one and the same functions and (or) to be commercially interchangeable. When determining the commodities' similarity, account shall be taken of their standard, reputation on the market, trade mark and country of origin.
As similar works (services) are recognised the works (services) which, while not being identical, possess similar characteristics, which makes it possible for them to be commercially and (or) functionally interchangeable. When determining the works' (services') similarity, into account shall be taken their standard, trade mark, reputation on the market, as well as the kind of the works (services), their volume, uniqueness and commercial interchangeability.
Federal Law No. 154-FZ of July 9, 1999 amended Article 39 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law See the previous text of the Article
Article 39. Realization [Sale] of Goods, Works (Services) 1. Realization (sale) of goods, works (services) by an organisation or an individual
entrepreneur shall be respectively construed as the transfer of title to goods, transfer of results of completed works from one person to another, repayable provision of services by one person for another (including an exchange of goods, works, or services) for a compensation, or, in cases provided for in this Code, the transfer of the right of ownership of goods, of the results of performed works by one person for another person, the rendering of services by one person to another person free of charge.
2. The place and date of actual realization of goods (works, services) shall be determined as per the special parts of this Code.
3. The following shall be not deemed as realization of goods (works, services): 1) performance of transactions in connection with circulation of Russian or foreign
currency (unless the purpose of such transactions is numismatics); 2) transfer of fixed assets, intangible assets and (or) other assets by an organisation to
its successor (successors) when such organisation is reorganised; 3) transfer of fixed assets, intangible assets and/or other property to non-profit
organisations for the performance of the main statutory activity unrelated to business activity;
4) the transfer of assets, if such transfer is of an investment character (in particular, contributions to the authorised (pooled) capital of economic companies and partnerships, contributions under a contract of simple partnership (a contract of joint work), agreement of investment partnership, shares in cooperatives' income funds);
4.1) the transfer of property and/or property rights under a concession agreement in accordance with the legislation of the Russian Federation;
5) transfer of assets within the limits of the original contribution to a participant of an economic entity or partnership (its successor or inheritor) when such participant leaves (withdraws) the company or the partnership as well as in distribution of assets of a liquidated economic entity or a partnership between its participants;
6) transfer of assets within the limits of the original contribution to a participant of a simple partnership agreement (joint activity agreement), an agreement of investment partnership or its successor when his share of assets is singled out from the assets in common
ownership of the agreement participants or when such assets are divided; 7) transfer of residential premises in state or municipal houses when they are privatized; 8) withdrawal of property by way of its confiscation, inheritance of property as well as
giving into other persons' ownership abandoned things and things or animals with no identified owner, findings and hidden treasures, as per the provisions of the Civil Code of the Russian Federation;
8.1) property's transfer to participants of an economic company or partnership when distributing property or property rights of an organisation being liquidated which is a foreign organiser of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi or a market partner of the International Olympic Committee in compliance with Article 3.1 of Federal Law No. 310-FZ of December 1, 2007 on the Organisation and Holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi, on the Development of the Town of Sochi as a Mountain Climatic Health Resort and on Amending Certain Legislative Acts of the Russian Federation. This provision shall apply if the establishment and liquidation of an organisation which is a foreign organiser of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi or a market partner of the International Olympic Committee in compliance with Article 3.1 of the cited Federal Law are effected within the period of organisation of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi which is fixed by Part 1 of Article 2 of the cited Federal Law;
9) other transactions in cases provided for by this Code.
On the peculiarities of application of Item 3 of Article 39 of the Tax Code of the Russian Federation, see the Methodological Recommendations on the application of Chapter 22 "Excise Taxes" of Part 2 of the Tax Code of the Russian Federation (excisable mineral raw materials) Order of the Ministry of Taxation of the Russian Federation No. BG-3-03/440 of December 18, 2000
Article 40. Principles for Determining the Price of Goods (Works, Services)
According to Federal Law No. 227-FZ of November 18, 2011 the provisions of Article 40 of this Code shall be applied from January 1, 2012 solely to transactions, the income and (or) the outlays from (on) which are declared in conformity with Chapter 25 of this Code before the day of entry into force of the said Federal Law
1. Unless otherwise provided by this Article, for the purposes of taxation the prices of goods, work services shall be those stated by parties to transactions. Until proven otherwise, it shall be assumed that these prices correspond to the level of market prices.
2. Tax authorities, during the exercise of control over the calculation of taxes, shall be entitled to verify the correctness of the prices used in transactions only in the following cases:
1) between related persons; 2) commodity swap (barter) transactions; 3) at the time of completing foreign trade transactions; 4) in the case of the movement of prices upwards or downwards by more than 20 per
cent of the level of prices applicable by a taxpayer to identical (homogeneous) goods (works, services) within a short period of time.
According to Federal Law No. 147-FZ of July 31, 1998 on Putting Into Force Part I of the Tax Code of the Russian Federation provisions provided for by Item 3 of this Article shall not apply
in the estimation of market prices of financial instruments, forward transactions and securities before the enforcement of the Second Part of the Tax Code of the Russian Federation
3. In cases provided for by Item 2 of this Article, when the prices of goods, works or services applied by the parties to a transaction deviate upwards or downwards for more than 20 per cent from the market price of identical (homogenous) goods (works or services), the tax body shall have the right to pass a justified decision on the additional charge of tax and a penalty, calculated as if the results of this transaction would have been assessed on the basis of the application of market prices for relevant goods, works or services.
The market price shall be determined with an eye to the provisions of Items 4-11 of this Article. Premium prices or concessions shall be taken into account, which are usual upon the conclusion of transactions between non-mutually dependent persons. In particular, it is necessary to take into account the discounts caused by:
seasonal or other swings of consumer demand for goods (works, services); the loss of quality or other consumer properties of goods; the expiry (or the approach of the date of expiry) of the serviceable life or sale of goods; the marketing policy, especially at the time of the sales promotion to markets of new
unique goods, and also at the time of the sales promotion to new markets of goods (works, services);
the sale of experimental models and samples of goods for the purpose of the familiarization of customers with them.
4. The market price of goods (works, services) shall be understood as the price resulting from the interaction between supply and demand on the market of identical (or, in the absence of such, similar) goods (works, services) in comparable economic (business) conditions.
5. The market of goods (works, service) shall be understood as the sphere of circulation of these goods (works, services) determined based on the ability of the buyer (seller) to realistically purchase (sell) the goods (work, services) in the territory which is the closest with respect to the buyer (to the seller) inside or outside the Russian Federation, without running any significant additional costs.
6. Identical goods shall be understood as goods whose characteristic basic features are the same.
Features to be taken in to account when determining whether goods are identical, shall include, without being limited to, their physical characteristics, quality, market reputation, the country of origin and the producer. Insignificant differences in the appearance of goods may not be taken into consideration for the purposes of determining whether goods are identical.
7. Similar goods shall be understood as goods that short of being identical have similar characteristics and consist of similar components, which allows them to perform the same functions and (or) be commercially interchangeable.
Features to be taken into account when determining whether goods are similar shall include, without being limited to, their quality, availability of a trademark, market reputation, country of origin.
8. When determining the market price of goods(works, services) transactions between unrelated persons shall be taken into account. Transactions between related persons can be taken into account in those cases when the relation that exists between these persons did not affect the outcome of such transactions.
9. While determining the market prices of goods, works or services, it is necessary to take into account information about transactions made at the time of sale of these goods, works or services in identical (homogenous) goods, works or services in comparable conditions. It is necessary to take into account such terms of transactions as the quantity (volume) of supplied goods (e.g. the size of a lot of goods), the time for the execution of obligations, the terms of
payment, usually applicable in transactions of this kind, and also other reasonable conditions, which may influence prices.
The terms of transactions on the market of identical (and in their absence homogenous) goods, works, or services shall be recognised as comparable, if the difference between such terms either does not influence substantially the price of such goods, works or services or may be taken into account with the aid of adjustments.
According to Federal Law No. 147-FZ of July 31, 1998 on Putting Into Force Part I of the Tax Code of the Russian Federation provisions provided for by Item 10 of this Article shall not apply in the process of determining market prices of financial instruments, forward transactions and securities before the enforcement of the Part II of the Tax Code of the Russian Federation
10. In the absence of transactions in identical (homogenous) goods, works, services on the corresponding market of such goods, works or services or in the absence on this market of the supply of such goods, works or services, and also when it is impossible to determine appropriate prices because of the absence or the inaccessibility of information sources for the determination of a market price, use shall be made of the method of the price of subsequent sale, under which the market price of goods, works, services sold by the seller is assessed as the difference of the price for which such goods, works or services were sold by the buyer of these goods, works or services in the case of their subsequent sale (resale) and the expenses which are usual in similar cases borne by this buyer during the resale (with disregard for the price for which goods, works or services were acquired by the said buyer from the seller) and during the promotion in the market of the goods, works or services acquired from the buyer, and also during the receipt of the profit by the buyer that is usual in the given sphere of activity.
When it is impossible to use the method of the price of subsequent sale (in particular, in the absence of information about the price of goods, works or services later sold by the buyer) use shall be made of the cost method, under which the market price of the goods, works or services sold by the seller is determined as a sum of the effected costs and the profit which is usual for the given sphere of activity. In this case it is necessary to take into account the direct and indirect expenses on the production (acquisition), which are usual in similar cases, and (or) the sale of goods, works or services, the usual expenses on transportation, storage, insurance and other such expenses;
11. The information used for determining and recognising the market price of goods (works, services) shall include official sources of information on market prices of goods (works, services), exchange quotations.
12. When hearing a case, a court shall be entitled to take into account any circumstances that have a bearing upon the determination of results of a transaction, without being limited to those listed under Items 4-11 of this Article.
13. When goods (works or services) are sold at state-controlled prices (tariffs), fixed in accordance with the legislation of the Russian Federation, the said prices (tariffs) shall be accepted for taxation purposes.
14. In determining the market prices of securities and financial instruments of time transactions, the provisions of Items 3 and 10 of this Article shall be applied in a manner which takes into account the special provisions of Chapter 23 "Tax on Natural Persons' Income" of this Code and Chapter 25 "Tax on Profit of Organisations" of this Code.
Article 41. Principles of Determining Income Pursuant to this Code, income shall be understood as economic gain in the form of
money or in kind, that shall be taken into account, if it can be estimated and to the extent that
this gain can be estimated, and determined in accordance with Chapters "Tax on Income of Natural Persons", "Enterprise (Organisation) Income Tax" of this Code.
Article 42. Income from Sources Inside and Outside the Russian Federation 1. The incomes of a taxpayer may be attributed to the incomes from the sources in the
Russian Federation or to the incomes from the sources beyond the confines of the Russian Federation in accordance with the Chapters "Tax on Organisations' Profit" and "Tax on Income of Natural Persons" in the present Code.
2. If the provisions of this Code do not allow one to unequivocally classify the income received by a taxpayer as either income from sources inside the Russian Federation, or income from sources outside the Russian Federation, this determination shall be made by the federal executive body authorised to exercise control and supervision in the area of taxes and fees. The share of income that can be attributed to sources inside the Russian Federation and shares that can be attributed to sources in other countries shall be determined in a similar way.
Federal Law No. 154-FZ of July 9, 1999 amended Article 43 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law See the previous text of the Article
Article 43. Dividends and Interest 1. Any income received by a shareholder (participant) from an organisation through
allocation of its after-tax profits (including income in the form of interest on preference shares) to shares (stakes), owned by such shareholder (participant) shall constitute a dividend in proportion to the shares of shareholders (participants) in the authorised (pooled) capital of the organisation.
Dividends also include any incomes received from the sources beyond the confines of the Russian Federation and classed as dividends in accordance with the legislation of foreign states.
2. The following shall not constitute a dividend: 1) payments received by a shareholder (participant) of an organisation in cash or in kind
which do not exceed the contribution of this shareholder (participant) to the authorised (pooled) capital of the organisation in the event of a liquidation of said organisation;
2) payments to shareholders (participant) of an organisation in the form of transfer of shares of that organisation into their property;
3) payments to a non-profit organisation for the conduct of its main statutory activity (unrelated to business), made by economic companies whose authorised capital consists in full of the contributions of this non-profit organisation.
3. Interest shall be construed as any income announced (established) in advance, including income in the form of a discount, received on debt obligations of any kinds (irrespective of their form). Interest shall include, among other things, income on cash deposits and debt obligations.
Chapter 8. Fulfillment of the Obligation to Pay Taxes and Fees
Article 44. Emergence, Alteration and Termination of Obligation for Payment of a Tax or Fee
1. The obligation to pay a tax or fee shall emerge, alter and terminate on the grounds established by this Code or other acts of legislation on taxes and duties.
2. An obligation to pay a specific tax shall be imposed on a taxpayer/payer of duty with the emergence of grounds that require payment of this tax or duty, as established by the legislation on taxes and duties.
3. An obligation to pay a tax and/or duty shall terminate in the following cases:
1) once the taxpayer, payer of a fee and/or participant in a consolidated group of taxpayers pays the tax and/or the fee, where it is provided for by this Code;
2) abrogated from January 1, 2007; 3) with the death of a taxpaying natural person or recognition of him/her as decedent in
accordance with the procedure established by the civil procedural legislation of the Russian Federation. The liability of the decedent or one recognised as decedent with respect to the taxes cited in Item 3 of Article 14 and in Article 15 of this Code shall be repayable by his/her heirs on the account of inheritable estate thereof in the procedure established by the civil legislation of the Russian Federation for paying off the testator's debts by the heirs thereof;
4) liquidation of an institutional taxpayer after settling all claims of the budget system of the Russian Federation in accordance with Article 49 of this Code;
5) appearance of other circumstances which are connected with termination of the obligation to pay the appropriate tax or fee by virtue of the legislation on taxes and fees.
Article 45. Fulfilment of an Obligation to Pay a Tax or a Fee 1. It shall be the duty of a taxpayer to fulfill the obligation to pay taxes on their own,
unless otherwise provided for by the legislation on taxes and duties. The duty of paying organisations profit tax in respect of a consolidated group of taxpayers shall be discharged by the responsible participant in this group, unless otherwise provided for by this Code.
The obligation to pay a tax shall be fulfilled within the time limits established by the legislation on taxes and fees. A taxpayer or, where it is provided for by this Code, a participant in a consolidated group of taxpayers shall have the right to fulfill his obligation to pay taxes ahead of time.
Default on the duty of tax payment or improper discharge of this duty shall serve as a ground for sending a claim for tax payment to the taxpayer (to the responsible participant in a consolidated group of taxpayers) by a tax body or customs agency.
2. In case of failure to pay, or failure to pay the full amount of, tax in due time, the tax debt shall be recovered in the procedure provided for by this Code.
A tax shall be recovered from an organisation and an individual businessman in the procedure provided for by Articles 46 and 47 of this Code. A tax shall be collected from a natural person who is not an individual businessman in the procedure provided for by Article 48 of this Code.
A tax shall be recovered in the judicial procedure: 1) from an organisation that has opened the personal account; 2) for the purpose of recovering arrears not paid off within over three months by
organisations which under the civil legislation of the Russian Federation are dependent (branch) companies (enterprises), from the appropriate parent (dominating, participating) companies (enterprises) in the cases when the proceeds from selling commodities (carrying out works and rendering services) by dependent (branch) companies (enterprises) are entered to the formers' bank accounts, as well as by organisations which are under the civil legislation of the Russian Federation parent (dominating, participating) companies (enterprises), from dependent (branch) companies (enterprises) when proceeds from selling commodities (carrying out works or rendering services) by the parent (dominating, participating) companies (enterprises) are entered to the formers' bank accounts;
3) from an organisation or an individual businessman, if their obligation to pay tax is based upon changing by a tax authority of the legal qualification of a transaction made by such taxpayer or the status or nature of such taxpayer's activity.
4) from an organisation or an individual businessman, if their liability for the payment of the tax has arisen in accordance with the results of a check by the federal executive power body, authorised for the exertion of control and supervision in the area of taxes and fees, of the fullness of calculation and payment of taxes in connection with making transactions between mutually interdependent persons.
3. A tax obligation shall be considered fulfilled by the taxpayer or, where it is established by this Code, by a participant in a consolidated group of taxpayers unless otherwise provided for by Item 4 of this Article:
1) from the time an order to remit the tax in question to the budget system of the Russian Federation onto the appropriate account of the Federal Treasury from a taxpayer's bank account is presented to the bank, provided that the monetary balance of the taxpayer's account as of the date of payment is sufficient to make the payment;
1.1) from the moment of the handover by the natural person to the bank of the instruction on the transfer into the budgetary system of the Russian Federation to the corresponding account of the Federal treasury without the opening of the account with the bank of the money resources given to the bank by the natural person subject to their sufficiency for the transfer;
2) from the time of showing on the personal account of the organisation, that has opened the personal account, of the operation of remitting the appropriate monetary funds to the budget system of the Russian Federation;
3) from the date of entering by a natural person to a bank or cashier's office of the local government authority or to the federal postal communication office monetary funds in cash for remittance to the budget system of the Russian Federation onto the appropriate account of the Federal Treasury;
4) from the date of rendering by a tax authority in compliance with this Code of a decision to set off the amounts of taxes, penalties or fines, paid or recovered in excess, on account of discharging the duty of paying appropriate tax;
5) from the date of deducting the amount of tax by a tax agent, if the duty of calculation and deduction of tax from a taxpayer's monetary funds is imposed upon the tax agent;
6) from the day of making the declaration payment in accordance with the federal law on the simplified procedure for declaring incomes by natural persons.
4. The duty of paying tax shall not be deemed discharged in the following cases: 1) withdrawal by a taxpayer or return by a bank to a taxpayer of an unexecuted order to
remit the appropriate monetary funds to the budget system of the Russian Federation; 2) withdrawal by a taxpaying organisation that has opened the personal account or return
to a taxpayer by the Federal Treasury agency (by other authorised agency engaged in opening and keeping personal accounts) of an unexecuted order to remit the appropriate monetary funds to the budget system of the Russian Federation;
3) return by a local government authority or by a federal postal communication agency to a taxpaying natural person of the monetary funds in cash accepted for their remittance to the budget system of the Russian Federation;
4) taxpayer's failure to show in the order to remit the amount of tax the correct number of the Federal Treasury account and correct denomination of the payee's bank, this entailing non- remittance of this amount to the budget system of the Russian Federation onto the appropriate
Federal Treasury account; 5) if on the date of presenting by a taxpayer to the bank (to the Federal Treasury agency
or other authorised agency engaged in opening and keeping personal accounts) an order to remit monetary funds on account of paying tax there are other claims not satisfied by this taxpayer with respect to his account (personal account) which has to be satisfied in top-priority order, or if the balance of this account (personal account) is not sufficient for satisfying all claims.
5. The duty of paying tax shall be discharged using the currency of the Russian Federation, unless otherwise provided for by this Code. The amount of tax calculated in foreign currency where it is provided for by this Code shall be conversed into the currency of the Russian Federation at the official exchange rate of the Central Bank of the Russian Federation as of the date when the tax is paid.
6. Failure to discharge the duty of paying tax shall serve as a ground for taking measures of compulsory discharge of the duty to pay tax provided for by this Code.
7. An order to remit tax to the budget system of the Russian Federation onto the appropriate Federal Treasury account shall be completed by a taxpayer in compliance with the rules for completing such order. The said rules shall be established by the Ministry of Finance of the Russian Federation by approbation of the Central Bank of the Russian Federation.
Should a taxpayer detect errors in drawing up an order to remit tax not entailing non- remittance of this tax to the budget system of the Russian Federation onto the appropriate Federal Treasury account, the taxpayer shall be entitled to file with the tax authority at the place of his registration an application in respect of the error made, attaching thereto the documents proving his payment of the said tax and its remittance to the budget system of the Russian Federation onto the appropriate Federal Treasury account, containing the request to specify the ground for making such payment, type and pertinence thereof, tax period and the taxpayer's status.
A joint revision of the taxes paid by a taxpayer may be effected on the proposal of a tax authority or a taxpayer. The results of the revision shall be legalised in the form of a certificate to be signed by the taxpayer and the authorised official of the tax authority.
A tax authority shall be entitled to demand of a bank a copy of a taxpayer' order to remit tax to the budget system of the Russian Federation onto the appropriate account of the Federal Treasury drawn up by the taxpayer on a paper medium. The bank shall be obliged to present to the tax authority a copy of the said order within five days as of the date of receiving the demand of the tax authority.
In the case provided for by this Item the tax authority on the basis of the taxpayer's application and the report on a joint revision of the estimations of taxes, fees, penalties and fines where it has been effected shall render a decision on specifying the date of making by the taxpayer the actual tax payment to the budget system of the Russian Federation onto the appropriate Federal Treasury account. In so doing, the tax authority shall re-calculate the penalties set with respect to the amount of tax for the period from the date of its actual payment to the budget system of the Russian Federation onto the appropriate Federal Treasury account up to the date of rendering by the tax authority of the decision to specify its payment.
A tax authority shall notify a taxpayer of the adopted decision as to tax payment's specification within five days from the date when this decision is adopted.
8. The rules provided for by this Article shall likewise apply to fees, penalties or fines and shall extend to payers of fees, tax agents and the responsible participant in a consolidated group of taxpayers.
Article 46. Collection of Taxes, Fees, as Well as Penalties and Fines, from the Monetary Funds Kept on Bank Accounts of a Taxpayer (Payer of a Fee) Being an Organisation, an Individual Businessman or a Tax Agent Being an Organisation or an Individual Businessman, as well as at the Expense of its Electronic Money Resources
1. In case of failure to pay, or failure to pay the full amount of, tax within the established time period, the tax obligation shall be discharged in a compulsory order by levying execution against the monetary funds of the taxpayer (tax agent) being an organisation or an individual businessman kept on bank accounts and its electronic money resources.
1.1. In the event of non-payment or incomplete payment in due time of the tax to be paid by the party to an agreement of investment partnership which is the managing partner responsible for keeping tax records (hereinafter referred to in this article as the managing partner responsible for keeping tax records) in connection with execution of the agreement of investment partnership (except for tax on organisations' profits arising in connection with participation of the given partner in an agreement of investment partnership), the duty of paying this tax shall be discharged by enforcement by way of levying execution against the monetary assets kept on the investment partnership's accounts.
If there are no assets on an investment partnership's accounts or they are insufficient, execution shall be levied against the assets kept on the accounts of managing partners. In so doing, execution shall be levied in the first turn against the monetary assets kept on the accounts of the managing partner responsible for keeping tax records.
If there are no assets on the accounts of managing partners or they are insufficient, execution shall be levied against the monetary assets kept on the partners' accounts in proportion to the share of each of them in the partners' common property estimated as of the date of the debt's origination.
2. A tax shall be collected on the strength of a decisionof the tax authority (hereinafter referred to in this Article as a decision on collection) by forwarding on a paper medium or in electronic form to the bank, where a taxpayer (tax agent) being an organisation or an individual businessman has opened accounts, an order of the tax authority to withdraw the required monetary funds from the accounts of the taxpayer (tax agent) being an organisation or an individual businessman and remit them to the budget system of the Russian Federation.
The procedure for forwarding to a bank the instructions of a tax authority in electronic form, as regards writing off and remittance to the budget system of the Russian Federation of monetary assets from accounts of a taxpayer (tax agent) being an organisation or individual businessman, as well as instructions of the tax body on the transfer of electronic money resources of the tax bearer (tax agent) organisation or individual entrepreneur, shall be established by the Central Bank of the Russian Federation by approbation of the federal executive power body authorised to exercise control and supervision in respect of taxes and fees.
3. A decision on collection shall be taken after the expiry of the time period fixed by application for tax payment, but at the latest two months after the expiry of the said time period. A decision on collection made after the expiry of the said time limit shall be deemed ineffective and shall not be subject to fulfilment. Should this be the case, the tax authority can file a claim with a court for collection of the tax amount due to be paid from the taxpayer (tax agent) being an organisation or individual businessman. The statement of claim may be filed with a court within six months after the expiry of the time period for satisfying the demand for tax payment. The time period for filing the claim missed for sound reasons may be restored by court.
Where it is impossible to hand in a decision on collection to a taxpayer (tax agent)
against the receipt thereof or in any other way showing the date of its being received, the decision on collection shall be sent by registered mail and shall be deemed received upon the expiry of six days as of the date of sending the registered mail.
4. An order of a tax authority to remit tax amounts to the budget system of the Russian Federation shall be forwarded to the bank where the taxpayer (tax agent) being an organisation or an individual businessman has its accounts and shall be subject to unconditional fulfillment by the bank in the order of priority established by the civil legislation of the Russian Federation.
5. An order of a tax authority to remit a tax shall indicate those accounts of the taxpayer (tax agent) being an organisation or an individual businessman from which the tax is to be remitted, and the amount to be remitted.
Taxes may be collected from rouble settlement (current) and (or) foreign currency accounts of a taxpayer (tax agent) being an organisation or an individual businessman or, if the funds kept on rouble (settlement) accounts are insufficient, from foreign currency accounts thereof.
Collection of taxes from foreign currency accounts of a taxpayer (tax agent) being an organisation or an individual businessman shall be effected in the amount equivalent to the amount payable in roubles at the exchange rate of the Central Bank of the Russian Federation on the date of sale of the foreign currency. When taxes are collected from foreign currency accounts, the head of the tax authority (or his deputy) shall forward to the bank, along with the order of the tax authority to remit the amount of tax, an order for the bank to sell the foreign currency of the taxpayer (tax agent) being an organisation or an individual businessman at the latest on the following day. The outlays connected with the sale of foreign currency shall be made at the expense of the taxpayer (tax agent).
A tax shall not be collected from a taxpayer's or tax agent's deposit account unless the term of the deposit agreement has expired. Where there is such a deposit agreement, the tax authority shall have the right to issue an order for the bank to remit funds from the deposit account to the settlement (current) account of the taxpayer or the tax agent upon the expiry of the deposit agreement, if the order of the tax authority for this bank to remit the amount of tax has not been fulfilled by that time.
6. An order of the tax authority to remit the amount of tax shall be executed by the bank at the latest within one business day after the day when the said order was received by it, if the amount of tax is collected from rouble accounts, or at the latest within two business days, if the amount of tax is collected from foreign currency accounts, if this does not break the order of payments established by the civil legislation of the Russian Federation.
Should the balance of the accounts of a taxpayer (tax agent), as of the day when the bank received an order from the tax authority to remit a tax, be insufficient to pay off the tax debt or nil, the order shall be executed as money arrives on such accounts at the latest within one business day after each such arrival onto rouble accounts, and at the latest within two business days after each such arrival onto foreign currency accounts, if it does not break the order of payments established by the civil legislation of the Russian Federation.
6.1. In case of the insufficiency or absence of money resources on accounts of the tax bearer (tax agent) organisation or individual entrepreneur the tax body shall be empowered to recover the tax at the expense of electronic money resources.
The recovery of the tax at the expense of the electronic money resources of the tax bearer (tax agent) organisation or individual entrepreneur shall be made by way of directing to the bank in which the electronic money resources are present of the instruction of the tax body on the transfer of electronic money resources into the account with the bank of the tax bearer (tax agent) organisation or individual entrepreneur.
The instruction of the tax body on the transfer of electronic money resources shall contain the indication of payment details of the corporate electronic instrument of payment of the tax bearer (tax agent) organisation or individual entrepreneur with the use of which the transfer of electronic money resources shall be carried out, indication of the sum subject to the transfer, as well as payment details of the account of the tax bearer (tax agent) organisation or individual entrepreneur.
Tax recovery may be made at the expense of the balances of electronic money resources in roubles, and in case of their insufficiency at the expense of the balances of electronic money resources in a foreign currency. During the recovery of the tax at the expense of the balances of electronic money resources in a foreign currency and the indication in the instruction of the tax body on the transfer of electronic money resources of the currency account of the tax bearer (tax agent) organisation or individual entrepreneur the bank shall transfer the electronic money resources to the aforementioned account.
During the recovery of the tax at the expense of the balances of electronic money resources in a foreign currency and indication in the instruction of the tax body on transfer of electronic money resources of the rouble account of the tax bearer (tax agent) organisation or individual entrepreneur the head (deputy head) of the tax body simultaneously with the instruction of the tax body on the transfer of electronic money resources shall direct the instruction to the bank on the sale not later than on the next day of the foreign currency of the tax bearer (tax agent) organisation or individual entrepreneur. The expenses connected with the sale of the foreign currency shall be reimbursed at the expense of the tax bearer (tax agent). The bank shall transfer the electronic money resources into the rouble account of the tax bearer (tax agent) organisation or individual entrepreneur in the sum equivalent to the sum of payment in roubles at the rate of the Central Bank of the Russian Federation established on the date of the transfer of electronic money resources.
In case of the insufficiency or absence of electronic money resources of the tax bearer (tax agent) organisation or individual entrepreneur on the day of the reception by the bank of the instruction of the tax body on the transfer of electronic money resources such instruction shall be executed according to the reception of electronic money resources.
The instruction of the tax body on the transfer of electronic money resources shall be carried out by the bank not later than one operational day following the day of the reception by it of the aforementioned instruction if the recovery of the tax is made at the expense of the balances of electronic money resources in roubles, and not later than two operational days if the recovery of the tax is made at the expense of the balances of electronic money resources in a foreign currency.
7. In case of the insufficiency or absence of money resources on accounts of the tax bearer (tax agent) organisation or individual entrepreneur or its electronic money resources or in the absence of the information on the accounts of the tax bearer (tax agent) organisation or individual entrepreneur or the information on payment details of its corporate electronic instrument of payment used for transfers of electronic money resources the tax body shall be empowered to recover the tax at the expense of other property of the tax bearer (tax agent) organisation or individual entrepreneur according to Article 47 of the present Code.
As regards organisations profit tax in respect of a consolidated group of taxpayers, a tax authority is entitled to collect the tax on account of other property of one or several participants in this group, if there are no monetary assets on bank accounts of all the participants in the cited consolidated group of taxpayers, or if they are insufficient, or if there is no information about their accounts.
7.1. Levying of execution against the property of the parties to an agreement of
investment partnership in compliance with Article 47 of this Code shall be only allowed if there are no assets on the accounts of the investment partnership, managing partners and partners or they are insufficient.
8. In collecting tax, a tax authority can resort to suspending bank accounts of a taxpayer (tax agent) being an organisation or an individual businessman or the suspension of the transfers of electronic money resources in accordance with the procedure and under the terms established by Article 76 of this Code.
9. The provisions contained in this Article shall also apply to the collection of penalty interest for untimely payment of taxes.
10. The rules of this Article shall be also applicable to collection of a fee or fines in the cases provided for by this Code.
11. The provisions of this article shall apply when collecting organisations profit tax in respect of a consolidated group of taxpayers, appropriate penalties and fines on account of the monetary assets kept on bank accounts of participants in this group subject to the following specifics:
1) the tax shall be recovered on account of the monetary assets kept on the bank accounts in the first turn out of the monetary assets of the responsible participant in the consolidated group of taxpayers;
2) if the monetary assets kept on bank accounts of the responsible participant in the consolidated group of taxpayers are insufficient for recovering the tax sum total or there are no monetary assets on them, the remaining tax amount which is not recovered shall be collected on account of the monetary assets of the rest of this group's participants kept with banks in sequence, and, in so doing, the tax authority shall independently establish an order of such recovery on the basis of the information about taxpayers which is available to it. As the ground for recovering the tax in this instance shall be deemed the demand forwarded to the responsible participant in the consolidated group of taxpayers. If the monetary assets kept on bank accounts of a participant in a consolidated group of taxpayers are insufficient when recovering the tax in the procedure provided for by this subitem or there are no monetary assets on them, the remaining non-recovered sum shall be recovered out of the monetary assets of any other participant in this group kept with banks;
3) in the event of making payment of the tax, particularly in part, by one of the participants in a consolidated group of taxpayers, the procedure for recovering the paid part thereof shall be terminated;
4) the rights and guarantees provided for by this article in respect of taxpayers shall extend to the participant in a consolidated group of taxpayers in respect of which the decision has been rendered to recover organisations profit tax for the consolidated group of taxpayers;
5) the decision on such recovery shall be rendered in the procedure established by this article after the expiry of the time period fixed in the demand to pay tax forwarded to the responsible participant in the consolidated group of taxpayers but at latest in six months after the expiry of the cited time period. The decision on the recovery adopted after the expiry of the cited time period shall be deemed invalid and is not subject to execution. On such occasion, a tax authority may file with the court at the place of registration of the responsible participant in a consolidated group of taxpayers an application for recovering tax concurrently from all the participants in the consolidated group of taxpayers. Such application may be filed with the court within six months after the expiry of the time period for the tax recovery fixed by this article. If the time period for filing the application is missed for a sound reason, it may be restored by court;
6) the decision on the recovery adopted with respect to the responsible participant or other participant in a consolidated group of taxpayers, actions or omission to act of tax
authorities and of their officials when carrying out the recovery procedure may be disputed by such participants on the grounds connected with violation of the recovery procedure.
Article 47. Collection of Taxes and Fees, as Well as of Penalties and Fines, at the Expense of Other Property of a Taxpayer (Tax Agent) Being an Organisation or an Individual Businessman
1. In the instance provided for by Item 7 of Article 46 of this Code, the tax authority shall be entitled to collect a tax at the expense of the property, including ready cash, of a taxpayer being an organisation or an individual businessman within the limits of the amounts indicated in the collection letter for payment of the tax adjusted for the amounts already levied in accordance with Article 46 of this Code.
A tax shall be collected at the expense of the property of a taxpayer (tax agent) being an organisation or an individual businessman on the strength of a decision made by the head of the tax authority (deputy head) by forwarding the appropriate resolution to the court bailiff within three days as of the time of rendering such decision, for execution in accordance with the procedure provided for by the Federal Law on Executive Procedure subject to the specifics stipulated by this Article.
The decision to recover tax from the property of a taxpayer (tax agent) being an organisation or an individual businessman shall be rendered within one year of the expiry of the time period for fulfilment of the demand for tax payment. The decision to recover tax on account of the property of a taxpayer (tax agent) being an organisation or individual businessman adopted after the expiry of the cited term shall be deemed invalid and not subject of execution. In such case, a tax authority may make an application with a court for recovering from the taxpayer (tax agent) being an organisation or individual businessman the sum of tax to be paid. An application may be filed with a court within two years as from the date of expiry of the time period for satisfying the claim to pay tax. The time for filing the application missed for a sound reason may be restored by a court.
2. The ruling to collect taxes at the expense of property of a taxpayer (tax agent) being an organisation or an individual businessman must contain the following:
1) the full name of the official and the name of the tax authority that issued said decision; 2) the date and reference number of the resolution of the head of the tax authority
(deputy head) to collect the tax at the expense of taxpayer's or tax agent's property; 3) the name and address of the taxpayer or tax agent being an organisation, or the full
name, passport data, address of the permanent residence of the taxpayer being an individual businessman or the tax agent being an individual businessman against whose property execution is levied;
4) the operative part of the resolution of the head of the tax authority (deputy head) to collect taxes at the expense of the property of the taxpayer (tax agent) being an organisation or an individual businessman;
5) the date of entry into force of the resolution of the head of the tax authority (deputy head) to collect taxes at the expense of the property of a taxpayer (tax agent) being an organisation or an individual businessman;
6) the date of the ruling indicated above. 3. The resolution on collection of a tax shall be signed by the head of the tax authority
(deputy head) and shall bear the stamp of the tax authority. 4. The collection actions shall be performed, and the orders contained in the resolution
executed, by the court bailiff within two months after the receipt of said resolution. 5. Collection of taxes at the expense of property of a taxpayer (tax agent) being an
organisation or an individual businessman shall be performed in series in respect of the
following: 1) ready cash and monetary funds kept in banks against which execution has not been
levied in compliance with Article 46 of this Code; 2) property which is not immediately used in manufacturing products (goods), particularly,
securities, foreign currency valuables, non-production premises, automobiles, interior design items of offices;
3) finished products (goods), as well as other material valuables which are not used and (or) not intended for direct usage in production;
4) raw materials and materials intended for direct involvement in production, as well as machinery, equipment, buildings, structures and other fixed assets;
5) property transferred to other persons for possession, use or disposal on a contractual basis without transferring the ownership of this property, if such agreements have been terminated or recognised ineffective in accordance with the established procedure in order to secure the fulfillment of a tax obligation;
6) other property, except for that intended for everyday use by an individual businessman or his family members, determined in compliance with the laws of the Russian Federation.
5.1. The tax to be paid by the party to an agreement of investment partnership which is the managing partner responsible for keeping tax records (hereinafter referred to in this article as the managing partner responsible for keeping tax records) in connection with execution of the agreement of investment partnership (except for tax on organisations' profits arising in connection with participation of the given partner in the agreement of investment partnership) shall be recovered on account of the partners' common property.
If there is no common property of the partners or it is insufficient, execution shall be levied against the property of managing partners. In so doing, execution shall be levied in the first turn against the property of the managing partner responsible for keeping tax records.
If there is no property of managing partners or it is insufficient, execution shall be levied against the partners' property in proportion to the share of each of them in the partners' common property estimated as of the date of the debt's origination.
6. If a tax is collected at the expense of property of a taxpayer (tax agent) being an organisation or an individual businessman, the tax obligation shall be deemed fulfilled from the time the property of a taxpayer (tax agent) being an organisation or an individual businessman is sold and the tax debt of the taxpayer (tax agent) being an organisation or individual businessman is paid off from the sale proceeds.
7. Tax (customs) officials shall not have the right to purchase the property of a taxpayer (tax agent) being an organisation or an individual businessman that is sold in execution of a decision to collect the tax debt at the expense of the property of the taxpayer (tax agent) being an organisation or an individual businessman.
8. The provisions stipulated by this Article shall also apply in the case of exaction of a penalty for the untimely payment of a tax, as well as of fines in the instances provided for by this Code..
9. The provisions contained in this Article shall be also applicable for collecting a fee at the expense of property of a fee payer being an organisation or an individual businessman.
Federal Law No. 306-FZ of November 27, 2010 amended Item 10 of Article 47 of this Code. The amendments shall enter into force on January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law
10. The provisions provided for by this Article shall also apply in the case of collection of taxes by customs agencies with due regard to the provisions established by the customs legislation of the Customs Union and the customs legislation of the Russian Federation.
11. The provisions of this article shall apply when recovering organisations profit tax in respect of a consolidated group of taxpayers, appropriate penalties and fines on account of the property of this group's participants, subject to the following specifics:
1) the tax shall be recovered on account of the property of participants in the consolidated group of taxpayers in the first turn out the cash money and the monetary assets of the responsible participant in this group kept with banks against which execution has not been levied in compliance with Article 46 of this Code;
2) if the responsible participant in a consolidated group of taxpayers does not have enough (has no) cash money and monetary assets kept with banks against which execution has not been levied in compliance with Article 46 of this Code, the tax shall be recovered from other participants in this group on account of the cash money and monetary assets kept with banks against which execution has not been levied in compliance with Article 46 of this Code;
3) if the participants in a consolidated group of taxpayers do not have enough (have no) cash money or monetary assets kept with banks against which execution has not been levied in compliance with Article 46 of this Code, the tax shall be recovered on account of other property of the responsible participant in this group in the order established by Subitems 2-6 of Item 5 of this article;
4) if the responsible participant in a consolidated group of taxpayers does not enough property for discharging the duty of paying organisations profit tax in respect of the consolidated group of taxpayers, appropriate penalties and fines, the tax shall be recovered on account of other property of other participants in this group in the order established by Subitems 2-6 of Item 5 of this article.
Federal Law No. 324-FZ of November 29, 2010 reworded Article 48 of this Code. The new wording shall enter into force upon the expiry of one month from the date of the official publication of the said Federal Law and shall extend to the legal relations involved in collection of taxes, fees, penalties and fines in respect of which claims for their payment are forwarded after the date when the said Federal Law enters into force
Article 48. Collection of a Tax, Fee, Penalty or Fine on Account of the Property of a Taxpayer (Fee Payer) Being a Natural Person Who Is Not an Individual Businessman
1. In the event of non-discharge, when due, of the duty of paying a tax, fee, penalty or fine by a taxpayer (fee payer) being a natural person who is not an individual businessman (hereinafter referred to in this article as a natural person), the tax authority (customs authority) that has forwarded a demand for payment of the tax, fee, penalty or fine is entitled to file a claim with a court for collection of the tax, fee, penalty or fine on account of the property, including funds on bank accounts, the electronic money resources the transfers of which shall be carried out with the use of personified electronic instruments of payment, and cash, of this natural person within the limits of the amounts specified in the claim to pay the tax, fee, penalty or fine, subject to the specifics established by this article.
An application for collection of a tax, fee, penalty or fine on account of the property of a natural person (hereinafter referred to in this article as an application for collection) shall be filed in respect of all the demands for payment of the tax, fee, penalty or fine whose term of execution has expired and which are not met by this natural persons, as of the date of filing by a tax authority (customs authority) of the application for collection with court.
The cited application for collection shall be filed by a tax authority (customs authority) with court, if the total amount of a tax, fee, penalty or fine to be collected from a natural person
exceeds 1 500 roubles, except as provided for by Paragraph Three of Item 2 of this article. A copy of an application for collection shall be forwarded by a tax authority (customs
authority) at the latest on the date when it is filed with court to the natural person who the taxes, fees, penalties and fines are to be collected from.
2. An application for collection shall be filed with a court of law by a tax authority (customs authority) within six months as of the date of expiry of the time period for satisfying the demand to pay a tax, fee, penalty or fine, unless otherwise provided for by this item.
If within three years from the date of expiry of the time period for satisfying the earliest demand to pay a tax, fee, penalty or fine, accounted by a tax authority (customs authority) when estimating the total amount of the tax, fee, penalty or fine to be collected from a natural person such amount of the tax, fee, penalty or fine exceeds 1500 roubles, the tax authority (customs authority) shall file an application for collection with court within six months from the date when the cited amount exceeded 1 500 roubles.
If within three years from the date of expiry of the time period for satisfying the earliest demand to pay a tax, fee, penalty or fine, accounted by a tax authority (customs authority) when estimating the total amount of the tax, fee, penalty or fine to be collected from a natural person, such amount of the tax, fee, penalty or fine did not exceed 1500 roubles, the tax authority (customs authority) shall file with court an application for collection within six months as from the date of expiry of the cited three-year term.
The time period for filing an application for collection missed for a sound reason may be restored by court.
3. Cases on collection of a tax, fee, penalty or fine on account of a natural person's property shall be tried in compliance with the civil procedural legislation of the Russian Federation.
A claim for collection of a tax, fee, penalty or fine on account of the property of a natural person may be filed by a tax authority (customs authority) by way of action proceedings at the latest in six months from the date when a court issues a ruling on reversal of a court order.
The time period for filing an application for collection missed for a sound reason may be restored by court.
An application for collection may have attached thereto a petition of a tax authority (customs authority) for arresting the respondent's property to secure the claim.
4. A tax, fee, penalty or fine shall be collected on account of a natural person's property on the basis of an effective judicial decision in compliance with the Federal Law on Executive Proceedings, subject to the specifics provided for by this article.
5. A tax, fee, penalty or fine shall be collected on account of a natural person's property successively in respect of the following:
1) monetary assets kept on bank accounts and the electronic money resources the transfers of which shall be carried out with the use of personified electronic instruments of payment;
2) monetary assets in cash; 3) property transferred on a contractual basis for possession, use or disposal to other
persons without transfer thereto the ownership of this property, if such contracts are dissolved or declared invalid in the established procedure to secure the discharge of the duty to pay a tax, fee, penalty or fine;
4) other property, except for that which is intended for daily personal use by a natural person or family members thereof, which is defined in compliance with the legislation of the Russian Federation.
6. In the event of collecting a tax, fee, penalty or fine on account of the property of a natural person, other than monetary assets, the duty of paying the tax, fee, penalty or fine shall
be deemed discharged from the time when such property is sold and arrears are settled on account of the proceeds from it. Penalties shall not be charged for failing to remit taxes and fees in due time from the date of arresting the cited property and up to the date when the proceeds are remitted to the budget system of the Russian Federation.
7. Tax officials (customs officials) are not entitled to acquire the property of a natural person to be sold by way of execution of judicial acts on collection of a tax, fee, penalty or fine on account of a natural person's property.
Federal Law No. 154-FZ of July 9, 1999 amended Article 49 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law See the previous text of the Article
Article 49. Fulfillment of Obligation to Pay Taxes and Fees in the Event of Liquidation 1. The obligation to pay taxes and fees (interest, fines) of an organisation undergoing
liquidation shall be fulfilled by the liquidation commission of such an organisation from the funds of such an organisation, including proceeds from the sale of its assets.
2. Should the funds of an organisation in liquidation, including proceeds from the sale of its assets for the purpose of fulfilling an obligation to pay taxes and fees, due penalties and fines, be insufficient for full discharge of such obligation, the outstanding debt should be paid by the founders (participants) of this organisation in the procedure and to the extent established by the legislation of the Russian Federation.
3. The priority of fulfillment of the obligation to pay taxes and fees in case of liquidation of an organisation vis-a-vis settlements with other creditors of such organisation shall be specified by civil law of the Russian Federation.
4. If an organisation being liquidated has to its credit excessively paid or excessively collected taxes or fees (penalties and fines), the said sums of money shall be offset by a tax body on account of the repayment of arrears of the liquidated organisation in respect of taxes, fees and debts in the order established by this Code.
The amount of the excessively paid or excessively collected taxes and fees (penalties and fines) subject to offset shall be distributed in proportion to arrears of other taxes, fees and debts of the organisation to be liquidated in respect of penalties and fines payable (recoverable) to the budget system of the Russian Federation which are calculated and paid under the control of tax authorities.
If an organisation being liquidated has no indebtedness for the discharge of the duty of paying taxes and fees, and also of paying penalties and fines, the amount of the taxes and fees (penalties and fines) excessively paid by this organisation or excessively recovered from it shall be repaid to this organisation in the procedure established by this Code at the latest in one month as of the day of filing the application by the taxpaying organisation.
Federal Law No. 306-FZ of November 27, 2010 amended Item 5 of Article 49 of this Code. The amendments shall enter into force on January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law
5. The provisions envisaged by this Article shall also be applicable in the event of payment of taxes in connection with the movement of goods across the customs border of the Customs Union.
Article 50. Fulfillment of Obligations to Pay Taxes and Fees (Penalties and Fines) in the Event of Re-Organisation of a Legal Entity
1. Obligations to pay taxes and fees of a re-organised legal entity shall be fulfilled by its successor (successors) in accordance with the procedure set out in this Article.
2. Fulfillment of an obligation to pay taxes and fees of a reorganised legal entity shall be the responsibility of its successor (successors) irrespective of whether or not the successor (successors) were aware before the reorganisation was completed of facts and (or) circumstances of failure to fulfill or improper fulfillment of an obligation to pay taxes and fees by the re-organised legal entity. In this case the legal successor (legal successors) shall pay all the penalties due to the liabilities which have passed to him.
The successor(s) to a reorganised legal entity shall also be liable for all the fines owed by the latter for tax offenses committed prior to completion of the reorganisation process. The legal successor (legal successors) of a reorganised legal entity shall enjoy all rights and discharge all duties in the order prescribed for taxpayers by this Code, when he performs the duties of the payment of taxes and fees, vested in it by this Article.
3. Re-organisation of a legal entity shall not change the deadline for fulfillment of its obligation to pay taxes and fees by a successor (successors) to such legal entity.
4. In the case of merger of several legal entities, the legal entity resulting from such merger shall be recognised as a successor with respect to the obligation to pay taxes and fees of each of such legal entities.
5. In the case of accession of one legal entity to another legal entity, the accessing legal entity shall be recognised as a successor to the obligation to pay taxes and fees of the accessed legal entity.
6. In the case of division of a legal entity into several legal entities, the legal entities resulting from such division shall be recognised as successors with respect to the obligation to pay taxes of the divided organisation.
7. Should there be several successors, the share of each of them in the fulfillment of the obligation to pay taxes and fees of the re-organised legal entity shall be determined in accordance with the procedure envisaged by civil legislation.
If the division balance sheet does not make it possible to determine the share of a successor in the reorganised legal entity, or rule out the possibility of complete fulfillment of an obligation to pay taxes and fees by any one of the successors, or if such re-organisation was aimed at failure to fulfill the obligations to pay taxes then, pursuant to a court decision, the newly emerged legal entities may be liable jointly and severally for fulfillment of the obligation to pay taxes of the reorganised legal entity.
8. In the case of a separation from a legal entity, no succession to the re-organised legal entity with respect to its obligation to pay taxes (penalties and fines) shall arise. If as a result of separation from the legal entity of one or more legal entities the taxpayer or payer of fees cannot fulfill the obligation to pay taxes (penalties and fines) in full, then, pursuant to a court decision, the separated legal entities may jointly and severally fulfill the obligation to pay taxes (penalties and fines).
9. In the event of re-organisation of one legal entity into a new one, the legal entity resulting from such re-organisation shall be recognised as a successor to the obligation to pay taxes of the re-organised legal entity.
10. The amount of tax (penalties or fines) excessively paid by a legal entity or excessively recovered from it before its re-organisation shall be offset by a tax authority against the fulfilment by a successor (successors) to the re-organised legal entity of the obligation to pay off arrears of other taxes and fees or penalties and fines for a tax offence of the re- organised legal entity. Such offset shall be performed at the latest within 30 days of the day when such re-organisation was completed in the procedure established by this Code subject ot the specifics provided for by this Article.
The amount of tax or fee (penalty or fine) to be offset which had been excessively paid by
a legal entity or excessively recovered from it before re-organisation shall be distributed in proportion to arrears of other taxes, fees and debts of the reorganised legal entity in respect of penalties and fines payable (recoverable) to the budget system of the Russian Federation whose calculation and payment is under control of the tax authorities.
If the reorganised legal entity has no debts for the duty of tax payment, and also of the payment of penalties and fines, the amount of excessively paid tax (penalty, fine) by this legal entity or excessively recovered from it shall be repaid to its legal successor (legal successors) within one month of the day the legal successor (legal successors) files an application in the order established by Chapter 12 of this Code. In this case the amount of the tax (penalty, fine) paid excessively by the legal entity or excessively recovered from it before its reorganisation shall be repaid to the legal successor (legal successors) of the reorganised legal entity in accordance with the share of each legal successor, which is assessed on the basis of the dividing balance.
abrogated from January 1, 2007. 11. The rules provided for in this Article shall also be applicable to fulfillment of
obligations with respect to the fee payable as a legal entity is reorganised. 12. The rules stipulated by this Article shall also apply when it is necessary to determine
a legal successor or successors of a foreign organisation reorganised in keeping with the legislation of a foreign state.
Federal Law No. 306-FZ of November 27, 2010 amended Item 13 of Article 50 of this Code. The amendments shall enter into force on January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law
13. The provisions envisaged by this Article shall also be applicable in the event of payment of taxes in connection with the movement of goods across the customs border of the Customs Union.
Federal Law No. 154-FZ of July 9, 1999 amended Article 51 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law See the previous text of the Article
Article 51. Fulfillment of Obligations to Pay Taxes and Fees of a Missing or Disabled Natural Person
1. The obligation to pay taxes and fees of a natural person recognised as missing by court shall be fulfilled by a person authorised by a body of trusteeship and guardianship.
The person authorised by a body of trusteeship and guardianship shall pay the entire amount of taxes and fees unpaid by the taxpayer recognised missing, as well as interest and penalties due from the taxpayer as of the date when he was recognised missing. Such amounts shall be paid from the funds of the natural person recognised missing.
2. The duty of payment of taxes and fees by a natural person who is recognised by a court of law as legally incompetent shall be discharged by his guardian at the expense of the monetary funds of this legally incompetent person. The guardian of the natural person recognised by a court of law as legally incompetent shall be obliged to pay all the amount of taxes and fees unpaid by the taxpayer or the payer of the duty, and also the due penalties and fines as on the day when the person was acknowledged as legally incompetent.
3. Fulfillment of the obligation to pay taxes and fees of natural persons recognised missing or incapable, as well as payment of interest and penalties due from them, shall be stopped by the appropriate tax body if such natural persons have insufficient funds (no funds)
for fulfillment of these obligations. In the case of the absence of a decision passed in the established procedure with regard
to the revocation of the decision on recognising the natural person missing or incapable, the previously stopped fulfillment of the obligation to pay taxes and fees shall be resumed.
4. Persons vested under this Article with the duty of the payment of taxes and fees by natural persons, recognised as missing or legally incompetent, shall enjoy all rights and perform all the duties in the order prescribed by this Code for the taxpayers and payers of fees with an eye to the special features stipulated by this Article. When the said persons discharge the duties vested by this Article and are brought to account for the commission of tax offences they shall not have the right to pay the fines stipulated by this Code at the expense of the person recognised as missing or legally incompetent.
Article 52. Procedure for Tax Computation
1. A taxpayer independently computes the amount of tax to be paid for a tax period proceeding from the tax base, tax rate and tax privileges, unless otherwise provided for by this Code.
2. Where it is provided for by the legislation of the Russian Federation on taxes and fees, the duty of computation of the sum of tax may be imposed upon a tax authority or tax agent.
If the duty of computing the amount of tax is imposed upon a tax authority, the tax authority shall forward to a taxpayer a tax notification at the latest 30 days before the payment date.
3. A tax notification shall cite the sum of tax to be paid, an estimation of the tax base, as well as the payment time.
A tax notice may cite data on several taxes to be paid. The form of a tax notification shall be endorsed by the federal executive power body
authorised to exercise control and supervision in respect of taxes and fees. 4. A tax notification may be transferred to the head of an organisation (to a legal or
authorised representative thereof) or to a natural persons (to a legal or authorised representative thereof) in person against the receipt thereof, sent by registered mail or transmitted in electronic form via telecommunication channels. Where a tax notification is sent by registered mail, it shall be deemed received upon the expiry of six days as from the date when it is sent.
The formats of, and procedure for forwarding, a tax notification to a taxpayer in electronic form via telecommunication channels shall be established by the federal executive power body authorised to exercise control and supervision in respect of taxes and fees.
5. The amount of organisations profit tax to be estimated in respect of a consolidated group of taxpayers shall be estimated by the responsible participant in this group on the basis of the data available to the latter, including those which are provided by other participants in the consolidated group.
Article 53. Tax Base and Tax Rates, Amounts of Fees 1. A tax base represents a value, physical or other parameter of a taxable item. A tax rate
represents the amount of tax levied on a unit of measurement of a tax base. A tax base and the procedure for determining it, as well as tax rates with respect to federal taxes and amounts of fees with respect to federal fees shall be established by this Code.
abrogated from January 1, 2007. 2. The tax base and the procedure for determining it with regard to regional and local
taxes shall be established by this Code. Tax rates for regional and local taxes shall be
established by laws of the member territories of the Russian Federation, regulations of municipal formations within the limits established by this Code.
Article 54. General Issues of Tax Base Assessment
1. Taxpayer organisations shall assess the tax base according to the results of each tax period on the basis of the data in the accounting books and (or) other documented data concerning the items subject to taxation or associated with taxation.
If mistakes (distortions) in the tax base assessment made in the previous tax (reporting) periods are revealed in the current tax (reporting) period, the tax base and amount of tax shall be reassessed for the period when such mistakes (distortions) were made.
Where it is impossible to identify the period when mistakes (distortions) were made, the tax base and the amount of tax shall be re-assessed for the tax (reporting) period when the mistakes (distortions) were detected. A taxpayer is entitled to re-calculate the tax base and the amount of tax for the tax (accounting) period in which errors (distortions) pertaining to previous tax (accounting) periods are detected, as well as when the errors (distortions) made have caused an excessive tax payment.
2. Individual entrepreneurs, private notaries and solicitors/barristers who have founded solicitor's studies shall assess the tax base on the results of each tax period on the basis of profit and loss and business operations accounting in the procedure determined by the Ministry of Finance of the Russian Federation.
3. Other individual taxpayers shall assess the tax base on the basis of the data obtained from organisations and (or) natural persons as to the income amounts paid to them, on taxable objects, as well as data of their own records of received incomes and taxable objects kept in any form.
4. the rules provided for by Items 1 and 2 of this Article shall likewise extend to tax agents.
5. In the cases provided for by this Code the tax authorities shall calculate the tax base on the basis of the results of each tax period on the basis of the data available to them.
Article 55. Tax Period 1. A tax period shall be a year or any other period of time with regard to a taxpayer's
liabilities for individual taxes after the end of which the tax base shall be determined and the due amount of tax assessed. The tax period may consist of one or several reporting periods.
2. If an organisation was established after the beginning of a calendar year, the first tax period for such organisation shall be the time period from the date of establishment to the end of that year. The date of establishment of the organisation shall be the date of state registration of such organisation.
If an organisation was established between December 1 and December 31, the first tax period for such organisation shall be the time period between the date of its establishment and the end of the year following the year of its establishment.
3. If an organisation was liquidated (reorganised) before the end of a calendar year, the last tax period for such organisation shall be the time period between the beginning of that year and the date when the liquidation (reorganisation) was completed.
If an organisation established after the beginning of a calendar year was liquidated (reorganised) before the end of this year, its tax period shall be the period of time between the date of its establishment and the date of liquidation (reorganisation).
If an organisation was established during the period of time between December 1 and December 31 and liquidated (reorganised) until the end of the calendar year following the year of its establishment, its tax period shall be the period of time from the date of establishment until
the date of liquidation (reorganisation). The rules set out in this part shall not apply to organisations from which one or several
organisations are separated, or which access one or several organisations. 4. The rules set out in Parts 2 and 3 of this Article shall not apply to those taxes and fees
for which the tax period is established for a calendar month or quarter. In such cases, when an organisations is established, liquidated, reorganised, individual tax periods shall be changed with approval of the tax body at the place of registration of the taxpayer.
5. Abrogated from January 1, 2007. Federal Law No. 154-FZ of July 9, 1999 amended Article 56 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law See the previous text of the Article
Article 56. Establishment and Use of Benefits Regarding Taxes and Fees 1. Benefits with regard to taxes and fees shall be construed as privileges granted to
individual categories of taxpayers and payers of fees and envisaged by the tax and fee legislation as compared with other taxpayers and payers of fees; such privilege includes the possibility not to pay a tax or a fee or to pay a smaller amount thereof.
Norms of law on taxes and fees which define grounds, procedure for and terms of application of benefits with regard to taxes and fees shall not be of an individual nature.
2. A taxpayer may refuse to use a benefit, or stop using it for one or more tax periods, unless otherwise provided by this Code.
3. Benefits regarding federal taxes and fees shall granted and withdrawn by this Code. Benefits regarding regional taxes shall be granted and withdrawn by this Code and (or)
by the laws of the subjects of the Russian Federation on taxes. Benefits regarding local taxes shall be granted and withdrawn by this Code and (or) by
the normative legal acts of representative bodies of municipal formations on taxes (by the laws of the cities of federal importance Moscow and St.-Petersburg on taxes).
Federal Law No. 154-FZ of July 9, 1999 amended Article 57 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law See the previous text of the Article
Article 57. Deadlines for Paying Taxes and Fees 1. Deadlines for paying taxes and fees shall be established for each tax and fee. Any
change in the established deadline for paying a tax or a fee shall be allowed only as provided in this Code.
2. When a tax or fee is paid after the expiration of the established deadline, the taxpayer or the payer of a fee shall be subject to payment of interest in the manner and under the terms as provided in this Code.
3. Payment deadlines for taxes and fees shall be defined as a calendar date or a period of time in years, quarters, months and days, and also as a reference to an event which is to take place, or an action which is to be committed. The deadlines for performance of actions by participants of the relations regulated by the legislation on taxes and fees shall be established by this Code as applicable to each such action.
4. When the tax base is calculated by a tax body, the duty of tax payment shall arise after the reception of a tax notice.
Article 58. Procedure for Paying Taxes and Fees 1. Taxes shall be paid by making a lump sum payment of the entire amount of tax or in
any other procedure provided for by this Code and other legislative acts applicable to taxes and fees.
2. The amount of tax subject to payment shall be paid (transferred) by a taxpayer or a tax agent within fixed periods of time.
3. Under this Code may be provided a preliminary tax payment within a tax period, that is, advance payment. The duty of making advance payments shall be deemed discharged in the procedure which is similar to the tax payment.
In the event of making advance payments at a later time than that, established by the legislation on taxes and fees, penalties shall be imposed in respect of the amount of untimely paid advance payments in the procedure provided for by Article 75 of this Code.
Breaches of the procedure for calculation and (or) making of advance payments may not be deemed a ground for calling a person to account under the legislation on taxes and fees.
4. Taxes shall be paid in cash or in non-cash form. In the absence of a bank, taxpayers or tax agents being natural persons may pay taxes
through the cashier's office of a local self-government body or through a federal postal communications office.
If this is the case, the local self-government body or the federal postal communication office shall be obliged:
to accept monetary funds on account of tax payment, to remit them correctly and in due time to the budget system of the Russian Federation onto the appropriate Federal Treasury account in respect of every taxpayer (tax agent). In so doing, monetary funds shall be accepted free-of-charge;
to keep records of the monetary funds accepted on account of tax payment and remitted to the budget system of the Russian Federation in respect of every taxpayer (tax agent);
to issue to taxpayers (tax agents), when accepting monetary funds, receipts proving the acceptance of these monetary funds. The form of the receipt issued by a local self-government body shall be endorsed by the federal executive body authorised to exercise control and supervision in the sphere of taxes and fees;
to present to the tax authorities (to officials of the tax authorities) by requests thereof the documents proving the acceptance from taxpayers (tax agents) monetary funds on account of tax payment and their remittance to the budget system of the Russian Federation.
The cash accepted by a local self-government body from a taxpayer (tax agent) shall be subject to entering to a bank or a federal postal communications agency within five days as of the date of their acceptance for remittance to the budget system of the Russian Federation onto the appropriate Federal Treasury account.
If because of a natural calamity or other act of God the monetary funds accepted from a taxpayer (tax agent) cannot be entered in due time to a bank or a federal postal communications agency for their remittance to the budget system of the Russian Federation, the said time period shall be extended pending the removal of such circumstances.
A local self-government body or a federal postal communications agency shall be liable under the legislation of the Russian Federation for failure to discharge, or the improper discharge of, the duties provided for by this Item.
The imposition of punitive sanctions shall not relieve a local self-government body or a federal postal communication office of the duty of remitting to the budget system of the Russian Federation the monetary funds accepted from taxpayers (tax agents) on account of payment and remittance of tax amounts.
5. A specific procedure for paying a tax shall be established according to this Article as
applied to each tax. The procedure for paying federal taxes shall be established by this Code. The procedure for paying regional and local taxes shall be established accordingly by the
laws of the subjects of the Russian Federation and regulatory legal acts of the representative bodies of municipal formations in accordance with this Code.
6. A taxpayer shall be obliged to make tax payment within one month as of the date of receiving a tax notice, if a longer time period for the tax payment is not specified by this tax notice.
7. The rules provided for by this Article shall likewise apply to the procedure for paying fees (penalties and fines).
8. The rules provided for by Items from 2 to 6 of this Article shall likewise apply to the procedure for making advance payments.
Article 59. Recognising Arrears and Debts on Penalties and Fines as Bad and Writing Them Off
1. Arrears and debts on penalties and fines to be paid by some taxpayers, payers of fees and tax agents shall be deemed bad if their payment and/or recovery proved to be impossible in the following instances:
1) liquidation of an organisation in compliance with the legislation of the Russian Federation - as regards arrears and debts on penalties and fines which are not paid off because of insufficiency of an organisation's property for it and/or because it is impossible for founders (participants) of the cited organisation to pay them off within the limits and in the procedure established by the legislation of the Russian Federation;
2) declaring an individual businessman bankrupt in compliance with Federal Law No. 127-FZ of October 26, 2002 on Insolvency (Bankruptcy) - as regards arrears and debts on penalties and fines which are not paid off because of insufficiency of the debtor's property;
3) death of a natural person or declaring him/her deceased in the procedure established by the civil procedural legislation of the Russian Federation - as regards all taxes and fees or, as regards the taxes cited in Item 3 of Article 14 and Article 15 of this Code , in the amount exceeding the cost of all inheritable property, in particular when inheritance is transferred into the ownership of the Russian Federation;
4) adoption by a court of an act making a tax authority incapable of recovering arrears and debts on penalties and fines because of the expiry of the time period fixed for their recovery, including when it issues a ruling on the refusal to restore the missed time period for filing an application with a court for recovery of arrears and debts on penalties and fines;
5) in other cases provided for by the legislation of the Russian Federation on taxes and fees.
2. The following bodies shall be deemed competent to make decisions on declaring arrears and debts on penalties and fines as bad and on writing them off:
1) tax authorities at the location of an organisation or place of residence of a natural person (except as provided for by Subitems 2 and 3 of this Item) - in the circumstances stipulated by Subitems 1-3 of Item 1 of this article;
2) tax authorities at the place of registration of a taxpayer, payer of fees or tax agent (except as provided for by Subitem 3 of this item) - in the circumstances provided for by Subitems 4 and 5 of Item 1 of this article;
Federal Law No. 306-FZ of November 27, 2010 amended Subitem 3 of Item 2 of Article 59 of this Code. The amendments shall enter into force on January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law
3) customs authorities determined by the federal executive power body authorised in
respect of customs affairs - as regards the taxes, penalties and fines to be paid in connection with movement of commodities across the customs border of the Customs Union.
3. Laws of constituent entities of the Russian Federation and normative legal acts of representative bodies of municipal entities may establish additional grounds for declaring arrears of regional and local taxes and debts on penalties and fees related to these taxes as bad.
The provisions of Item 4 of Article 59 of this Code (in the wording of Federal Law No. 229-FZ of July 27, 2010) shall apply to the sums of a tax, fee, penalty and fine which are written off the accounts of taxpayers, payers of fees and tax agents but are not remitted by banks to the budget system of the Russian Federation before the date when this Federal Law enters into force
4. The sums of taxes, fees, penalties and fines written off the bank accounts of taxpayers, payers of fees and tax agents but not remitted to the budget system of the Russian Federation shall be declared as bad and shall be written off in compliance with this article, if at the time of adoption of the decision on declaring the cited sums as bad and on their writing off the appropriate banks are liquidated.
Federal Law No. 306-FZ of November 27, 2010 amended Item 5 of Article 59 of this Code. The amendments shall enter into force on January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law
5. A procedure for writing off arrears and debts on penalties and fines declared as bad, as well as a list of documents proving the circumstances provided for by Item 1 of this article, shall be endorsed by the federal executive power body authorised to exercise control and supervision in respect of taxes and fees and by the federal executive power body authorised in respect of customs affairs (as regards the taxes, fees and fines to be paid in connection with movement of commodities across the customs border of the Customs Union).
6. The rules provided for by this article shall likewise apply when writing off bad debts on the interest provided for by Chapter 9, as well as by Article 176.1 of this Code.
Article 60. Obligations of Banks on the Execution of Orders to Remit Taxes and Fees 1. Banks shall be obliged to execute a taxpayer's order to remit taxes to the budget
system of the Russian Federation onto the appropriate Federal Treasury account (hereinafter referred to in this Article as taxpayer's order), as well as an order of the tax authorities to remit taxes to the budget system of the Russian Federation (hereinafter referred to in this Article as tax authority's order) at the expense of monetary funds of the taxpayer or tax agent in the order established by the civil legislation of the Russian Federation.
2. An order of a taxpayer or an order of a tax authority shall be executed by the bank within one trading day following the day when such order is received, unless otherwise provided for by this Code. No service fee shall be charged for such operations.
When a natural person files with a separate subdivision of a bank not having the correspondent account (control account) an order to remit tax, the time period established by Paragraph One of this Item for execution by the bank of the taxpayer's order shall be extended by the time of delivery in the established procedure of such order by the federal postal communication office to a separate subdivision of the bank with the correspondent account (control account) but by five trading days at most.
3. Provided there are monetary balances on the account of a taxpayer, banks shall not have the right to delay the execution of a taxpayer's order or a tax agent's order.
3.1. Where it is impossible to execute a taxpayer's order or a tax agent's order within the time period established by this Code because of the absence (insufficiency) of monetary funds on the correspondent account of a bank opened with an institution of the Central Bank of the Russian Federation, the bank shall be obliged within the day following the date of expiry of the time period for execution of the order established by this Code to report its failure to execute (its partial execution) of the taxpayer's order to the tax authority at the bank's location and to the taxpayer, and its failure to execute (its partial execution) of the tax agent's order to the tax authority which has sent this order and to the tax authority at the location of the bank (of its separate subdivision).
4. Banks shall be held liable for a failure to perform or undue performance of the obligations stipulated in this Article as per this Code.
The application of measures of responsibility shall not release the bank of the duty of transferring the amount of the tax to the budget system of the Russian Federation. In the case of the bank's default on the said duty within the fixed time, this bank shall be liable to measures of recovery of the non-transferred sums of the tax or the due at the expense of pecuniary means in an order similar to that stipulated by Article 46 of this Code. Measures of recovery of such sums of tax or duty at the expense of other assets shall be applied in the procedure provided for by Article 47 of this Code.
4.1. Repeated failure to perform the said obligations during one calendar year shall provide grounds for a tax service body to file a request with the Central Bank of the Russian Federation that the licence for making banking operations be withdrawn.
4.2. The claim for remittance of tax to the budget system of the Russian Federation (hereinafter referred to in this article as a claim for tax remittance) must be forwarded to a bank in electronic form via telecommunication channels at the latest in three months from the date of detecting the tax amount which has not been remitted to the budget system of the Russian Federation and of a tax authority drawing up the document in respect of detecting the tax amount which is not remitted to the budget system of the Russian Federation.
As a claim for tax remittance shall be deemed a bank notice of the non-remitted amount of tax, as well as of the duty to remit this tax amount in due time.
The formats of claims for tax remittance, as well as a procedure for forwarding this claim in electronic form, shall be endorsed by the federal executive power body authorised to exercise control and supervision in respect of taxes and fees.
5. The rules established by this Article shall also apply to banks' obligations to execute orders of tax agents or payers of fees, and shall extend to the remittance of fees, penalties and fines to the budget system of the Russian Federation.
6. The rules established by this Article shall likewise apply to execution by a bank of orders of local government bodies and of federal postal communication offices to remit to the budget system of the Russian Federation onto the appropriate Federal Treasury account the monetary funds accepted from taxpaying natural persons (tax agents and payers of fees).
7. When banks execute orders to pay back to taxpayers, tax agents and payers of fees the amounts of excessively paid (collected) taxes, penalties and fines, no service fee shall be charged for such operations.
Chapter 9. Changes in Deadlines for Payment of Taxes and Dues, as Well as Penalties and Fines
According to Federal Law No. 147-FZ of July 31, 1998 the provisions of Part One of this Code
shall not be applied to the relations regulated by Federal Law No. 83-FZ of July 9, 2002 on the Financial Improvement of Agricultural Commodity Producers
Article 61. General Terms for Changing the Deadline for Paying Taxes or Fees, as well as Penalties and Fines
1. A change in the deadline for paying a tax or a fee shall be construed as postponement of the established deadline for paying the tax or the fee or any part thereof until a later date.
2. A change in the deadline for paying taxes and fees shall be allowed in the procedure established by this Chapter.
The deadline for paying tax and/or fee may be changed with respect to the entire amount of tax and/or fee payable or a part thereof (hereinafter referred to in this chapter as the amount of debt) with interest accruing on the outstanding liability (hereinafter referred to in this Chapter as the outstanding liability), unless otherwise provided for in this Chapter.
A change in the deadline for paying the state duty shall be made subject to the specifics provided for by Chapter 25.3 of this Code.
3. A change in the deadline for paying a tax or fee shall be made in the form of a deferral, an installment plan, or an investment tax credit.
3.1. The person claiming for changes in the deadline for paying a tax or fee (hereinafter referred to in this chapter as the person concerned) is entitled to file, concurrently with an application for deferment in payment of a tax and/or fee or for payment thereof by installments, an application for granting an investment tax credit.
When considering an application of the person concerned for deferment in payment of a tax and/or fee or for payment thereof by installments and an application for granting an investment tax credit, the body authorised to make decisions on changing the deadlines for paying taxes and fees is entitled to offer the cited person other terms of allowing a deferment in payment of tax and/or fee or payment thereof by installments and of granting an investment tax credit provided for by this chapter which shall be applied with the approbation of the person concerned.
4. A change in the deadline for fulfilling the obligation to pay taxes and fees shall not annul the existing tax or fee obligation, nor shall it give rise to a new one.
5. The change in the deadline for paying taxes and fees may be made by decision of the bodies cited in Article 63 of this Code, secured by a pledge of property in compliance with Article 73 of this Code or by suretyship in compliance with Article 74 of this Code, unless this Chapter provides otherwise.
6. The term of payment of the taxes provided for by special tax regimes shall be changed in the order prescribed by this Chapter.
The provisions of this chapter shall also apply when allowing postponement of payment of a penalty or fine or their payment by installments.
7. Abrogated from January 1, 2007. 8. The term for the payment of a tax and a fee, as well as a penalty and fine, shall be
changed by the tax bodies in accordance with the procedure, defined by the federal executive power body authorised to exert control and supervision in the area of taxes and fees.
9. The operation of this chapter shall not extend to tax agents.
Article 62. Circumstances Ruling out Changes in the Deadline for Payment of Tax or
Fee
1. The deadline for paying a tax and/or fee may not be changed, if with respect to the person concerned:
1) a criminal case has been initiated upon the signs of a crime in connection with abuse of the tax legislation;
Federal Law No. 306-FZ of November 27, 2010 amended Subitem 2 of Item 1 of Article 62 of this Code. The amendments shall enter into force on January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law
2) proceedings in a tax or administrative offence concerning taxes and fees or customs business as regards the taxes payable in connection with movement of commodities across the customs border of the Customs Union have been under way;
3) there are sufficient grounds to believe that the person would use such change to conceal his monetary assets or other property subject to taxation, or such person is going to leave the Russian Federation for good to find a permanent residence elsewhere.
4) within three years before the date when this person files an application for changing the deadline for payment of a tax and/or fee the body cited in Article 63 of this Code adopted a decision to terminate operation of a previously allowed deferment in payment, or payment by installments, or previously granted investment tax credit in connection with violation of the terms of an appropriate change in the deadline for paying the tax or fee.
2. In the presence of circumstances specified in Item 1 of this Article, no decision to change the deadline for fulfilling a a tax and/or fee obligation shall be made, and if passed, such decision shall be cancelled.
Within three business days after this decision has been ruled ineffective, the person concerned and the tax service body at the place of registration of that person shall be given a written notice thereof.
The person concerned shall have the right to appeal the decision in accordance with the procedure established by this Code.
3. In respect of organisations profit tax to be paid for a consolidated group of taxpayers the time for the tax payment shall not be changed.
Article 63. The Bodies Authorised to Take Decisions on the Change of the Terms of the Payment of Taxes and Fees
1. The bodies whose jurisdiction covers the decision-making on the change of the terms of the payment of taxes and fees (hereinafter referred to as the authorised bodies) include:
1) for federal taxes and fees - the federal executive body authorised to exercise control and supervision in the area of taxes and fees (except for the case stipulated by Subitems 3, 4 6 and 7 of this Item, Items 2, 4 and 5 of this Article);
2) for regional and local taxes - the tax bodies in the place of location (residence) of the interested person (except as provided for by Subitem 7 of this item). Decisions on the change of the terms of tax payment shall be taken by agreement with the respective financial bodies of the subjects of the Russian Federation and the municipal entities (except for the case stipulated by Item 3 of the present Article);
Federal Law No. 306-FZ of November 27, 2010 amended Subitem 3 of Item 1 of Article 62 of this Code. The amendments shall enter into force on January 1, 2011 but not earlier than
upon the expiry of one month from the day of the official publication of the said Federal Law 3) with respect to taxes payable in connection with the movement of commodities across
the customs border of the Customs Union - the federal executive body authorised in the customs area or the customs bodies authorised by it;
4) for the state duty - the bodies (officials) authorised in accordance with Chapter 25.3 of this Code to make legally relevant actions payable by the state duty;
5) abrogated from January 1, 2010. 6) for tax on natural persons' income to be paid by natural persons who are not individual
businessmen, as regards the part thereof which is not taxed by tax agents when received - the tax authorities at the place of these persons' residence. Decisions on changing the deadlines for paying tax on the cited income shall be adopted in respect of the sums which are subject to entering onto budgets of constituent entities of the Russian Federation and local budgets with the approbation of financial authorities of appropriate constituent entities of the Russian Federation and municipal entities;
7) for tax on organisations' profit at the tax rate fixed for entering the cited tax to budgets of constituent entities of the Russian Federation and for regional taxes as regards changing the deadlines for paying the cited taxes in the form of an investment tax credit - the bodies appropriately authorised by the legislation of constituent entities of the Russian Federation.
2. If in accordance with the budget legislation of the Russian Federation the federal taxes and fees are subject to the entry to the federal budget and/or the budgets of the subjects of the Russian Federation and the local budgets, the terms of the payment of such taxes and fees (except for the state duty) shall be changed on the basis of decisions taken by the authorised bodies cited in Item 1 of this Article in respect to the sums subject to the entry to the budgets of the subjects of the Russian Federation and the local budgets by agreement with the financial bodies of the respective subjects of the Russian Federation and of municipal entities.
3. If in accordance with the legislation of the subjects of the Russian Federation regional taxes are liable to the entry to the budgets of these subjects and/or the local budgets, the terms of the payment of such taxes shall be changed on the basis of the tax bodies in the place of the location (residence) of the interested persons in respect to the sums subject to the entry to:
the budgets of the subjects of the Russian Federation - by agreement with the financial bodies of the respective subjects of the Russian Federation;
the local budgets - by agreement with the financial bodies of the respective municipal entities.
4. In the case provided for by Paragraph Two of Item 1 of Article 64 of this Code a decision to change the time of paying federal taxes and fees shall be adopted by the Government of the Russian Federation.
5. Where it is provided for by Article 64.1 of this Code, the decision on changing the time for paying federal taxes shall be adopted by the minister of finance of the Russian Federation.
Article 64. Procedure and Conditions for Allowing Tax Deferment or Payment of Tax and Charge by Instalments
1. Tax deferment or payment of tax by instalments means changing the time of tax payment for the reasons stated in this Chapter, for a period of one year at most respectively, with the one-time or step-by-step payment of the arrears.
Deferment in payment or payment by instalments of federal tax, as regards the part thereof to be remitted to the federal budget, for a time period over one year and three years at most may be granted by decision of the Government of the Russian Federation.
Where it is provided for by Article 64.1 of this Code, postponement of payment of federal taxes or their payment by installments within the time period of five years at most may be allowed by decision of the minister of finance of the Russian Federation.
2. A deferment in tax payment or its payment by installments may be allowed to the person concerned whose financial status makes impossible its payment in due time but where there are sufficient grounds to believe that the cited person will be able to be pay such tax within the time period for which the deferment in payment or payment by installments is allowed, where there is at least one of the following grounds:
1) damage has been caused to this person as a result of a natural calamity, technogenic catastrophe or other acts of God;
2) failure to grant budget appropriations and/or limits of budget liabilities to the person concerned or their untimely granting thereto and/or failure to bring (untimely bringing of) limit amounts for financing the outlays of a person concerned being the recipient of budget assets in a volume which is sufficient for discharge in due time by this person of the duty of tax payment, as well as failure to remit (untimely remittance) of monetary assets to the person concerned from the budget, in the amount sufficient for discharging by this person in due time the duty of tax payment, in particular on account of payment for services rendered, works carried out and commodities supplied by this person for meeting state or municipal needs;
3) the threat of emergence of the signs of insolvency (bankruptcy) of the person concerned in case of tax payment as a lump sum;
4) a natural person's property status (without regard to the property against which execution may not be levied under the legislation of the Russian Federation) makes it impossible to pay the tax as a lump sum;
5) the production and/or sale of commodities, works or services by a person concerned is of seasonal nature;
Federal Law No. 306-FZ of November 27, 2010 amended Subitem 6 of Item 2 of Article 64 of this Code. The amendments shall enter into force on January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law
6) where there are grounds for allowing deferment in payment or payment by installments of taxes which are subject to payment in connection with movement of commodities across the customs border of the Customs Union established by the customs legislation of the Customs Union and the customs legislation of the Russian Federation.
2.1. Where there are the grounds cited in Subitems 1, 3 - 6 of Item 2 of this article, deferment in tax payment or its payment by installments may be allowed to an organisation at most to the amount of its net wealth value and to a natural person at most to the amount equal to the property cost thereof, except for the property against which execution may not be levied under the legislation of the Russian Federation.
3. Tax or fee deferment or payment of a tax or fee by instalments may be allowed with respect to one or several taxes and charges.
Federal Law No. 306-FZ of November 27, 2010 amended Item 4 of Article 64 of this Code. The amendments shall enter into force from January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law
4. If a tax deferment or payment of tax by instalments is allowed for reasons stated in subitems (3), (4) and (5) of Item 2 of this Article, the amount of arrears accrues interest in accordance with a rate equal to 1/2 the refinancing rate of the Central Bank of the Russian Federation effective during the period when tax deferment or payment of tax by instalments is allowed, unless otherwise prescribed by the customs legislation of the Customs Union and the customs legislation of the Russian Federation with respect to the taxes/charges payable in
connection with the movement of goods across the customs border of the Customs Union. If a deferment (payment by instalments) is allowed for reasons as per subitems 1) and
2) of Item 2 of this Article, the amount of the arrears does not accrue interest. 5. An application for allowing deferment in tax payment or its payment by installments
shall be filed by a person concerned with an appropriate authorised body. A copy of the cited application within a five-day term as from the date when it is filed with the authorised body shall be forwarded by the person concerned to the tax authority at the place of registration thereof. The following documents shall be attached to an application for allowing deferment in tax payment or its payment by installments:
1) reference note of the tax authority at the place of this person's registration in respect of the status of settlements thereof as to taxes, fees, penalties and fines;
2) reference note of the tax authority at the place of this person's registration containing a list of all bank accounts opened for the cited person;
3) reference notes of banks about monthly turnovers for each month from the six months preceding the cited application's filing on this person's bank accounts, as well as about the availability of the settlement documents thereof placed in an appropriate card-index of outstanding settlement documents or about their absence in this card-index;
4) reference notes of banks about the balance of monetary assets on all bank accounts of this person;
5) list of this person's contractors which are debtors thereof citing the prices of the contracts made with appropriate contractors which are debtors thereof (amount of other liabilities and grounds for their occurrence) and the time for their execution, as well as copies of these contracts (of the documents proving the presence of other grounds for the occurrence of a liability);
6) this person's obligation which provides for the observance within the time period of changing the term of the tax payment the conditions under which the decision on allowing deferment in tax payment or its payment by installments is taken, as well as the time schedule for paying off debts proposed by such person;
7) documents proving the availability of the grounds for changing the time of tax payment which are cited in Item 5.1 of this Article.
5.1. To an application for allowing deferment in tax payment or its payment by installments on the grounds cited in Subitem 1 of Item 2 of this article shall be attached an opinion about the actual occurrence of acts of God serving as a ground for filing this application in respect of the person concerned, as well as a report on assessment of the damage caused to this person as a result of the cited circumstances drawn up by the executive power body (state body, local self-government body) or by the organisation authorised in respect of civil defence, protection of the population and territories against emergency situations.
To an application for allowing deferment in tax payment or its payment by installments to a person concerned that is the recipient of budget assets on the ground cited in Subitem 2 of Item 2 of this article shall be attached a document issued by a financial authority and/or the chief administrator (administrator) of budget assets containing data on the amount of budget appropriations and/or limits of budget liabilities which are not granted (are not granted in due time) to the cited person and/or on the amount of the limit volume of financing outlays which are not provided (are not provided in due time) to this person in the extent sufficient for this person's discharge in due time of the duty of tax payment.
To an application for allowing postponement in tax payment or its payment by installments on the ground cited in Subitem 2 of Item 2 of this article to a person concerned to which budget monetary assets have not been remitted (have not been remitted in due time) in the volume sufficient for discharge by this person in due time the duty of tax payment, in particular on account of the services rendered, works carried out and commodities supplied by
this person for meeting the state or municipal needs, shall be attached the document of the budget assets' recipient containing data on the amount of monetary assets which has not been remitted (has not been remitted in due time) to this person from the budget in the extent sufficient for discharge by this person of the duty of tax payment, or a document issued by the state or municipal customer containing data on the amount of monetary funds that has not been remitted (has not been remitted in due time) to this person in the extent sufficient for discharging by such person in due time the duty of tax payment on account of payment for the services rendered (works carried out or commodities supplied) for meeting state or municipal needs.
The availability of the ground cited in Subitem 3 of Item 2 of this article shall be established on the basis of the results of analysis of the financial status of an economic agent carried out by the federal executive power body authorised to exercise control and supervision in respect of taxes and fees in compliance with the methods approved by the federal executive power body authorised to exercise the functions of formulation of state policy and normative legal regulation in respect of insolvency (bankruptcy) and financial improvement.
To an application for allowing deferment in tax payment or its payment by installments on the ground cited in Subitem 4 of Item 2 of this article shall be attached data on a natural person's movable and immovable property (except for the property against which execution may not be levied in compliance with the legislation of the Russian Federation).
To an application for allowing deferment in tax payment or its payment by installments on the grounds cited in Subitem 5 of Item 2 of this article shall be attached a document drawn up by a person concerned which proves that in the total income derived from the sale of such person's commodities (works, services) the share of the income thereof derived from the branches and kinds of activities included in the list of branches and kinds of activities of a seasonal nature endorsed by the Government of the Russian Federation constitutes at least 50 per cent.
5.2. A person concerned in an application thereof for allowing deferment in tax payment or its payment by installments shall undertake to pay the interest added to the amount of debt in compliance with this chapter.
5.3. A person concerned shall file at the request of an authorised body documents concerning the property which can be put in pledge or a surety commitment.
6. A decision to allow a tax deferment or payment by instalments or to withhold permission is taken by the authority within 30 days from receipt of the petition.
Upon the request of a person concerned the authority may take a decision to suspend (for the period while the petition for a tax deferment or payment of tax by instalments is being considered) the payment of arrears by the person concerned. A copy of such decision is filed by the person concerned with the local tax authority within five days of the passage of such decision.
A decision on allowing deferment in tax payment or its payment by installments shall be adopted by an authorised body at the time fixed by Paragraph One of this item with the approbation of financial authorities in compliance with Article 63 of this Code.
7. Abrogated. 8. A decision to allow a tax deferment or payment of tax by instalments shall mention the
amount of arrears, tax or charge that the petitioner seeks to defer or pay by instalments, the time and procedure of payment of the amount of arrears and accrued interest, and in appropriate cases documents concerning the property that is the subject of pledge or the guarantee.
A decision to allow a deferment or payment by instalments mentions the date when such decision takes effect. The penalty payable for the entire period from the date appointed for tax or fee payment to the effective date of such decision is included in the amount of arrears if such payment date precedes the effective date of such decision.
If a deferment or payment by instalments is allowed against a property pledge, the decision to allow such deferment (payment by instalments) takes effect only after an agreement is effected on a property pledge in the manner prescribed by Article 73 of this Code.
Paragraph 4 is abrogated. 9. A permission to defer payment or pay by instalments may not be withheld
unreasonably. Paragraph 2 is abrogated. A decision to deny a deferment or payment by instalments may be appealed by a
concerned person in the manner prescribed by the legislation of the Russian Federation. 10. A copy of a decision allowing or denying a deferment or payment by instalments is
sent by the proper authority within three days of passage of such decision to the person concerned and to the local tax authority at the place of residence of such person.
11. Abolished from January 1, 2004. 12. Additional reasons and other conditions for allowing a deferment or payment by
instalments of regional and local taxes and charges, fees and penalties accordingly may be prescribed by the laws of the subjects of the Russian Federation and by normative legal acts of representative bodies of municipal formations.
13. The rules of this Article shall also apply to the procedure and conditions for granting deferment or instalment plans for the purposes of paying fees, unless otherwise stipulated by the legislation of the Russian Federation on taxes and fees.
Article 64.1. Procedure for and Terms of Allowing Postponement of Payment of Federal Taxes or Payment Thereof by Installments
According to Federal Law No. 224-FZ of November 26, 2008 decisions on changing the term for payment of federal taxes, in cases provided for in this Article, may be adopted before January 1, 2010
1. A postponement of payment of one or several federal taxes or payment thereof by installments, as well as of penalties and fines related to federal taxes, may be allowed by decision of the minister of finance of the Russian Federation subject to the specifics provided for by this Article.
The postponement of payment or payment by installments provided for by Paragraph One of this Item may be allowed if the amount of an organisation's debt as of the first day of the month when an application for allowing a postponement or payment by installments (hereinafter referred to in this Article as application) exceeds 10 billion roubles and its one-time repayment poses a danger of unfavourable socio-economic effects.
2. The organisation claiming for a postponement or payment by installments in the procedure provided for by this Article shall file with the Ministry of Finance of the Russian Federation an application with the following documents attached thereto:
1) reference note of a tax authority in respect of the state of settlements related to taxes, fees and fines;
2) a probable time schedule of debt repayment; 3) documents and data proving the danger of unfavourable socio-economic effects
caused by a one-time debt repayment; 4) consent in writing given by an organisation to divulgence of data constituting a tax
secret which are connected with consideration of the organisation's application. 3. A copy of the application shall be forwarded by an organisation to the tax agency at
the place of registration thereof. 4. A decision in respect of the application of an organisation shall be adopted within one
month as of the date when it is received. The decision on postponement or payment by installments in respect of the amounts to
be entered to budgets of constituent entities of the Russian Federation and/or local budgets shall be coordinated with fiscal bodies of the Russian Federation and/or a municipal entity.
abrogated from January 1, 2010. 5. Interest shall be accrued on the amount of debt in respect of which the decision has
been rendered on postponement of payment or payment by installments at the rate which is equal to one half of the refinancing rate of the Central Bank of the Russian Federation effective within the period for which postponement of payment or payment by installments is allowed.
The postponement of payment or payment by installments provided for by this Article may be allowed without granting any kind of security thereto.
Article 65. Abrogated from January 1, 2007. Federal Law No. 154-FZ of July 9, 1999 amended Article 66 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law See the previous text of the Article
Article 66. Investment Tax Credit
1. An investment tax credit constitutes a tax rescheduling arrangement under which an organisation is allowed, if there are the grounds referred to in Article 67 of this Code for the following, to reduce its tax payments during a certain period and to a certain extent, with a subsequent gradual payment of the amount of the credit and of the accrued interest.
An investment tax credit may be granted to an organisation with respect to tax on its profits, and also with respect to regional and local taxes.
An investment tax credit may be granted for a one to five year period. The investment tax credit may be given for the term of up to ten years on the basis
indicated in Subitem 6 of Item 1 of Article 67 of this Code. 2. An organisation that receives an investment tax credit may reduce its appropriate tax
payments during the effective period of the investment tax credit agreement. Each payment of the corresponding tax for which an investment tax credit has been
extended is reduced during each reporting period until the amount that is retained by the organisation as a result of all such reductions (accumulated amount of credit) becomes equal to the credit amount prescribed by an appropriate agreement. The specific manner of reducing tax payments shall be determined in the concluded contract on the investment tax credit.
If an organisation effects more than one investment tax credit agreement effective at the time of the next tax payment, the accumulated credit amount is determined separately for each of these agreements. The accumulated amount of the credit is increased initially for the earliest agreement; when this accumulated amount of the credit becomes equal to the credit size stated in such agreement, the organisation may increase the accumulated amount of the credit in accordance with the next-in-line agreement.
3. In each reporting period (irrespective of the number of investment tax credit agreements) the amounts that reduce an organisation's tax payments may not exceed 50 per cent of amount of appropriate tax payments as calculated under general rules if there were no investment tax credits in existence. The amount of credit accumulated during a tax period may not exceed 50 per cent of the amount payable by the organisation as tax during this tax period. If the accumulated sum of credit exceeds the maximum amounts for which it is possible to reduce the tax and which are fixed by this Item for such reporting period, the difference between
this amount and the maximally admissible amount shall be shifted to the next reporting period. The provisions of this paragraph shall be applied, unless envisaged otherwise by the contract on the investment tax credit, concluded on the basis indicated in Subitem 6 of Item 1 of Article 67 of this Code.
If an organisation incurs losses in a reporting period that is part of a larger tax period or losses during an entire tax period, an excessive amount of credit accumulated in a tax period is carried forward to the next tax period and is recognised as an accumulated amount of credit during the first reporting period of the new tax period.
Article 67. Procedure and Conditions of Granting Investment Tax Credits
1. An investment tax credit may be granted to an organisation if it must pay the appropriate tax provided one of the following applies:
1) such organisation conducts research, development, testing and evaluation works or modernizes its production facilities, including a modernization effort aimed at creating jobs for disabled persons or protection of the environment from industrial pollution and/or improves energy efficiency of production of commodities, carrying out works, rendering services;
2) such organisation is engaged in introducing new equipment or innovations, including the creation of new or improvement of existing technologies and the creation of new kinds of raw and other materials;
3) such organisation is fulfilling a very important order relating to the socio-economic development of a region or is rendering very important services to the population;
4) such organisation is engaged in executing a state defence order; 5) making investments on the part of this organisation in the creation of objects with the
highest class of energy efficiency, including apartment houses, and/or qualified as renewable sources of energy and/or qualified as objects producing thermal energy, electric energy with efficiency ratio greater than 57 percent and/or other objects, technologies with a high energy efficiency according to the list endorsed by the Government of the Russian Federation.
6) inclusion of such an organisation in the register of residents of a zone for territorial development in accordance with Federal Law on zones for territorial development in the Russian Federation and about modification of separate acts of the Russian Federation.
2. An investment tax credit is granted: 1) for reasons specified in Subitems 1 and 5 of Item 1 of this Article, for an amount of
credit equal to 100 per cent of the value of the equipment acquired by the organisation concerned provided this equipment is used for the purposes specified in this Subitem;
2) for reasons specified in Subitems 2 - 4 of Item 1 of this Article, for amounts of credit that are determined by agreement between the proper authority and the concerned organisation.
3) on the basis indicated in Subitem 6 of Item 1 of this article, - for the credit sum constituting no more than 100 per cent of the sum of the expenses on capital investments on acquisition, construction, additional equipment, reconstruction, modernisation, technical re- equipment of the amortized property intended and used for the performance by residents of zones for territorial development of investment projects in accordance with Federal Law on zones for territorial development in the Russian Federation and about modification of separate acts of the Russian Federation.
3. Reasons entitling an organisation to an investment tax credit must be documented by such organisation.
4. An investment tax credit is granted to an organisation if such organisation files an appropriate petition; an agreement of due format is concluded to this effect between a respective authority and the organisation. In the cited application an organisation shall undertake to pay the interest added to the amount of debt in compliance with this Chapter.
The format of an investment tax credit is prescribed by the authorised body that takes a decision to grant an investment tax credit.
An organisation is entitled to file an application with an appropriate authorised body for granting an investment tax credit or an application for allowing deferment in tax payment or its payment by installments.
5. A decision to grant or deny an organisation an investment tax credit is taken by a proper authority by approbation of the financial bodies in compliance with Article 63 of this Code within 30 days of the receipt of such organisation's petition. An organisation's having one or several investment tax credit agreements may not be an obstacle to effecting another such agreement with this organisation for other reasons.
In the absence of the circumstances indicated in Item 1 of Article 62 of this Code the authorised body shall not be empowered to refuse to the interested person in providing the investment tax credit on the basis indicated in Subitem 6 of Item 1 of this article in the limits of the sum of the expenses of such a person on capital investments in the acquisition, construction, additional equipment, reconstruction, modernisation, technical re-equipment of the amortised property intended and used for the performance by residents of zones for territorial development of investment projects in accordance with Federal Law on Zones for Territorial Development in the Russian Federation and on Amending Separate Acts of the Russian Federation, for the term indicated in the application of the interested person, taking into account the restrictions established by Article 66 of this Code.
6. An investment tax credit agreement shall mention the manner of reducing tax payments, the amount of the credit (and specify the tax covered by the granted investment tax credit), the duration of the agreement, the interest that accrues on the credit, the procedure for repayment of the principal amount and interest accrued, documents relating to the property that is used as pledge or security, responsibilities of the parties. If an investment tax credit is granted on the security of property, an agreement of property pledge shall be made in the procedure provided for by Article 73 of this Code.
An investment tax credit agreement shall contain provisions against the sale or transfer for possession, use or disposal, throughout the duration of the agreement, of equipment or other property the purchase of which was the reason for this organisation's effecting such agreement; otherwise, the conditions of such sale (transfer) are laid down.
Interest charged on the credit may not be lower than 1/2 and higher than 3/4 of the refinancing rate of the Central Bank of the Russian Federation, unless otherwise provided for by this article.
If the investment tax credit is given on the basis indicated in Subitem 6 of Item 1 of this article interest upon the sum of debts shall not be charged.
A copy of the agreement is filed by the organisation at the local tax authority within five days of the conclusion of such agreement.
7. Laws of constituent entities of the Russian Federation in respect of organisations' profit tax (as regards the sum of such tax which is subject to remittance to budgets of constituent entities of the Russian Federation) and in respect of regional taxes, and regulatory legal acts of representative bodies of municipal entities in respect of local taxes, may establish other grounds
and terms of granting an investment tax credit, including the validity term of an investment tax credit and interest rate on the sum of the credit.
See the Article in the previous wording
Article 68. Termination of Operation of Deferment, Payment by Instalments or Investment Tax Credit
1. The operation of a tax deferment, payment-by-instalments arrangement or investment tax credit is terminated upon the expiration of the duration of appropriate decision or agreement or it may be terminated before the expiration of such period in cases prescribed by this Article.
2. The operation of a tax deferment, payment-by-instalments arrangement or investment tax credit terminates early if the entire tax or fee amount due and appropriate interest are paid before the expiration of the agreed-upon period.
3. The operation of a tax credit or investment tax credit may be terminated early by a court decision if the person concerned violates the conditions of a tax deferment or payment-by- instalments arrangement, the operation of the tax deferment or payment-by-instalments arrangement may be terminated prior to the maturity date by decision of the authority that took the original decision to reschedule the period of repayment of a tax and fee.
4. If the operation of a tax deferment or payment-by-instalments arrangement is terminated prior to the maturity date, the person concerned shall, where it is provided for by Item 3 of this article, within one month of receipt of the appropriate decision, pay up the entire amount of arrears plus the penalty for each calendar day beginning on the day following the date of receipt of such decision through the date of full payment of such amount.
An outstanding amount of arrears is defined as the difference between the amount of arrears named in the decision to grant a deferment (payment-by-instalments arrangement) plus the interest calculated in accordance with the decision to grant a deferment (payment-by- instalments arrangement) for the period of operation of the deferment (payment-by-instalments arrangement) and the actually paid amounts and interest.
5. Notice that it has been decided to terminate a deferment or payment-by-instalments arrangement or to terminate a tax credit agreement or investment tax credit agreement is given by the appropriate authority to the person concerned by registered mail within five days of the adoption of such decision. A notice of the repeal of the decision on the delay or instalment plan shall be deemed to be received upon the expiry of six days after the date of sending a registered letter.
A copy of such decision is sent within the same deadlines to the local tax authority at the place where the person concerned is registered.
6. An authority's decision to terminate early a deferment or payment-by-instalments arrangement may be appealed by the person concerned at a court of law in a manner prescribed by the legislation of the Russian Federation.
7. The operation of an investment tax credit agreement may be terminated prior to the maturity date as agreed upon by the parties or by a court decision.
8. If throughout the duration of a tax credit agreement or an investment tax credit agreement the organisation that enters into such agreement fails to comply with the contractual conditions of sale or transfer for possession, use or disposal of equipment or other property the purchase of which caused the conclusion of such agreement, such agreement shall be terminated by court decision. If so, the organisation shall, within one month of the receipt of
such decision, pay all outstanding tax amounts that have not yet been paid under the agreement, plus appropriate penalties and interest on outstanding tax amounts accruing every calendar day while the investment tax credit agreement is in operation based on the refinancing rate of the Central Bank of the Russian Federation in effect during the period from the conclusion to the termination of such agreement.
9. If an organisation that is granted an investment tax credit for reasons stated in Subitem 3 of Item 1 of Article 67 of this Code, is in breach of obligations the investment tax credit is contingent upon, such agreement shall be terminated early by a decision of an arbitration court. If so, during an agreed-upon period but in any case within three months of the date of termination of the agreement, the organisation shall pay up the entire amount of outstanding tax and interest on this amount that accrues each calendar day while the agreement is effective based on a rate equal to the refinancing rate of the Central Bank of the Russian Federation.
10. The interest provided for by this chapter which is to be paid by the person concerned, in case of failure to meet the date for its payment, shall be recovered in a procedure similar to that for recovering interest provided for by Article 176.1 of this Code.
11. If the organisation that received the investment tax credit on the basis indicated in Subitem 6 of Item 1 of Article 67 of this Code, breached its obligations in connection with the performance of which the particular investment tax credit was received not later than in three months from the date of the dissolution of the contract on the investment tax credit it shall be obliged to pay all the sum of the tax not paid, as well as the interest for such a sum that are accrued for each calendar day beginning from the day following the day of the cancellation of the contract, to the day of the payment of tax. The interest rate shall be assumed equal to the rate of refinancing of the Central Bank of the Russian Federation in effect on such days.
Chapter 10. Demand to Pay Taxes and Fees
Article 69. Demand to Pay a Tax or Fee
1. As a demand to pay a tax shall be deemed a notice sent to a taxpayer concerning an outstanding amount of tax, as well as such taxpayer's obligation to pay an outstanding amount of tax within an established period of time.
2. A demand to pay a tax or fee is presented to a payer of tax or fee if such payer has not fully discharged his/her arrears.
Where there are arrears of organisations profit tax in respect of a consolidated group of taxpayers, the demand to pay the tax shall be forwarded to the responsible participant in this group.
3. A demand to pay a tax or fee is presented to a payer of tax or fee introspectively of whether such payer is brought to account on charges of violation of tax or fee legislation.
Federal Law No. 404-FZ of December 28, 2010 amended Item 4 of Article 69 of this Code. The amendments shall enter into force from January 15, 2011 See the Item in the previous wording
4. A demand to pay a tax or fee shall contain information concerning the amount of arrears relating to the tax or fee, the penalty having accrued by the time the demand is presented, the statutory deadline for the discharge of the obligation to pay the tax or fee, the
deadline for the fulfilment of the demand, and the measures for the recovery of the tax and the security of the discharge of the duty of tax payment that are applicable if a taxpayer fails to comply with such demand.
In all cases such demand shall contain detailed data explaining why the tax or fee is collected and a reference to the provisions of the legislation on taxes and fees that establishes the duty of the payer of tax or fee to pay the tax.
If the sum of arrears detected as a result of a tax inspection makes it possible to suppose that there is a breach of the legislation on taxes and fees with the signs of a crime, the demand to be forwarded must contain a warning to the effect that the tax authority will be obliged, in case of failure to pay in full the sums of arrears, penalties and fines in due time, to forward to the investigatory bodies the corresponding documents for the purpose of deciding on the initiation of criminal proceedings.
A demand to pay tax has to be fulfilled within 8 days as of the date of receiving the said demand, unless a longer time period for the tax payment is specified in this demand.
5. A demand to pay a tax is presented to a payer of tax or fee by the tax authority with which the taxpayer is registered. The form of a demand is established by the federal executive body authorised to exercise control and supervision in the area of taxes and fees.
6. A demand to pay tax may be delivered to the chief executive officer (or such officer's statutory or authorised deputy) of an organisation or to an individual (or such individual's statutory or authorised representative) against a receipt, sent by registered mail or transmitted in electronic form via telecommunication channels. Where the cited demand is sent by registered mail, it shall be deemed received upon the expiry of six days as from the date when the registered mail is sent.
The formats of and procedure for forwarding a taxpayer a demand to pay tax in electronic form via telecommunication channels shall be established by the federal executive power body authorised to exercise control and supervision in respect of taxes and fees.
7. Abrogated from January 1, 2004. 8. The rules provided for by this Article shall likewise apply to demands to pay fees,
penalties or fines and shall extend to the demands to be sent to payers of fees and to tax agents.
9. Abrogated from January 1, 2007. Article 70. Deadlines for Presenting a Demand to Pay a Tax or Fee
1. A demand to pay a tax must be presented to a taxpayer (the responsible participant in a consolidated group of taxpayers) at the latest in three months as of the date of detecting arrears in payment thereof, unless otherwise prescribed by Item 2 of this Article.
When detecting arrears in tax payment, the tax authority shall draw up the document according to the form endorsed by the federal executive body authorised to exercise control and supervision in the sphere of taxes and fees.
2. A demand to pay tax that is presented to a taxpayer (the responsible participant in a consolidated group of taxpayers) on the basis of the results of a tax inspection shall be sent to him within ten days as of the date of such decision's entry into force.
3. The rules provided for by this Article shall also apply to the terms of forwarding a demand to pay a fee, as well as penalties and fines.
4. The rules established by this Article shall also apply to deadlines for sending to a tax agent a demand to remit tax.
See the Article in the previous wording
Article 71. Effects of Changing an Obligation to Pay a Tax or Fee If the obligation of a taxpayer, tax agent or payer of fee relating to payment of this tax or
fee changes following presentation of a demand to pay tax, fee, penalties or fines, the tax authority shall forward to the said persons a revised demand.
Chapter 11. Methods of Enforcement of Obligations Relating to Payment of Taxes and Fees
Article 72. Methods of Enforcement of Obligations Relating to Payment of Taxes/Charges
1. Obligations to pay taxes or charges may be enforced by the following methods: property pledge, guarantee, penalty, suspension of operations in bank accounts and attachment of a taxpayer's property.
Customs Code of the Russian Federation No. 61-FZ of May 28, 2003 amended Item 2 of Article 72 of this Code. The amendments shall enter into force from January 1, 2004
2. The current chapter prescribes methods for the enforcement of obligations relating to the payment of taxes or charges, and the procedure and conditions of the application of such methods.
3. Abrogated from January 1, 2007. Federal Law No. 154-FZ of July 9, 1999 amended Article 73 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law See the previous text of the Article
Article 73. Property Pledge
1. Where it is provided for by this Code, the obligation to pay taxes and charges may be secured by a pledge.
2. A property pledge is formalized in an agreement effected between the tax authority and the pledger. The latter may be the taxpayer or payer of fees him/her/itself or a third person.
3. If a taxpayer or payer of fees fails to fulfil an obligation relating to the payment of a tax or fee due and penalty, the pledgee tax authority enforces this obligation from the value of the pledged property in the manner prescribed by the civil law of the Russian Federation.
4. The subject of pledge may be property that is pledgeable under civil law unless this Article prescribes otherwise.
Property pledged under an agreement between the tax authority and pledger may not be the subject of pledge under another agreement.
5. The pledger may continue to have possession of the pledged property or transfer it at the pledger's expense to the tax authority (pledgee), and the latter is responsible for preservation of the pledged property.
6. Any transactions with pledged property, including transactions undertaken for the repayment of arrears, may only be undertaken by agreement with the pledgee.
7. Legal relations arising out of a pledge as a method of enforcement of a tax obligation are subject to civil law rules unless otherwise prescribed by the legislation on taxes and fees.
Article 74. Guarantee 1. If times are changed for the fulfilment of obligations to pay taxes and charges and in
other cases provided for by this Code, the obligation to pay taxes and charges may be secured by a guarantee.
2. If a taxpayer fails to pay when due the amount of tax or fee due and penalty, the guarantor is obligated before the tax authority to fully fulfil the taxpayer's tax obligation.
An agreement is effected in accordance with civil law between the tax authority and the guarantor to formalize the guarantee.
3. If the taxpayer fails to meet his/her guaranteed tax obligations, the guarantor and the taxpayer bear joint and several liability. The forced exaction of the tax and due penalties from the warrantor shall be effected by a tax body through legal proceedings.
4. Having fulfilled the obligations under the agreement, the guarantor is entitled to recover from the taxpayer the paid amounts, interest on these amounts and the losses incurred because of the guarantor's having fulfilled the assumed obligations.
5. A legal entity or individual may act as a guarantor. One tax obligation may be guaranteed by several guarantors.
6. Legal relations arising out of a guarantee as a method of enforcement of a tax obligation are subject to the provisions of civil law of the Russian Federation unless otherwise prescribed by the legislation on taxes and fees.
7. The rules of this Article shall also apply to guarantees/security with regard to payment of fees.
Article 75. Penalty Interest
Federal Law No. 306-FZ of November 27, 2010 amended Item 1 of Article 75 of this Code. The amendments shall enter into force from January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law
1. A penalty as established by this Article is an amount of money which a payer of tax shall pay in the case of an overdue payment of the amounts of taxes or fees, including taxes to be paid in connection with the transfer of goods across the customs border of the Customs Union in later period of payments in compared with that established by legislation on taxes and fee.
2. The amount of penalty interest is paid over and above the amounts of tax or charge due and irrespectively of the application of other methods to enforce the obligation to pay a tax or charge and liability for the violation of tax or fee legislation.
3. Penalty interest is calculated for each calendar day of delay in fulfillment of obligation to pay a tax or a fee, beginning on the day following the statutory deadline for the payment of a tax or charge, unless otherwise provided for by Chapters 25 and 26.1 of this Code.
No penalties shall be charged on the amount of arrears which a taxpayer (a participant in a consolidated group of taxpayers against which the measures involved in the tax recovery by enforcement have been taken in compliance with Article 46 of this Code) could not repay because, by decision of a tax body, the tax payer's property has been arrested or, by court decision, security measures have been taken in the form of suspension of operations on the taxpayer's bank accounts (on the bank accounts of the participant in the consolidated group of taxpayers against which in compliance with Article 46 of this Code the measures involved in the tax recovery by enforcement have been taken), imposition of an arrest upon the taxpayer's monetary assets or property (upon the monetary assets or property of the participant in the consolidated group of taxpayers). In this case, penalties shall not be charged for the whole period of the said circumstances' operation. The filing of an application for granting a delay (an instalment plan) or an investment tax credit shall not stay the addition of penalties to the amount of the tax subject to payment.
4. The penalty interest for each day of delay is calculated in percentage points of the outstanding amount of tax or charge due.
The penalty interest rate is equal to 1/300 of the effective refinancing rate of the Central Bank of the Russian Federation.
5. Penalty interest may be paid simultaneously with the payment of a tax or charge or following full payment of such tax or charge.
6. Collection of penalty interest may be enforced from the taxpayer's bank account or from the taxpayer's other property in the manner prescribed by Articles 46 - 48 of this Code.
Enforced collection of penalties from organisations and individual businessmen shall be effected in the procedure provided for by Articles 46 and 47 of this Code, while from natural persons who are not individual businessmen it shall be done in the procedure provided for by Article 48 of this Code.
Compulsory collection of penalties from organisations and individual businessmen in the instances provided for by Subitems from 1 to 3 of Item 2 of Article 45 of this Code shall be effected in the judicial procedure.
7. The rules provided for by this Article shall likewise extend to payers of fees, tax agents and a consolidated group of taxpayers.
8. Penalties shall not be charged for arrears which a taxpayer (payer of fee or tax agent) has as a result of his following the written explanations as to the procedure for calculation and payment of tax (fee) and as to other issues of application of the legislation on taxes and fees which are given to him or to an indefinite group of persons by a financial, tax or other authorised state power body (by an authorised official of this body) within the scope of their authority (the said circumstances shall be established, if there is the appropriate document of such body which by its meaning and contents pertains to the tax (reporting) periods when the arrears emerged, regardless of the date of issuing such document).
The provision contained in this Item shall not apply if the said written explanations are based upon incomplete or unreliable information supplied by a taxpayer (payer of a fee or tax agent).
Article 76. Suspension of Transactions on the Bank Accounts, as well as Transfers of Electronic Money Resources of Organisations and Individual Businessmen
1. Suspension of operations through bank accounts and transfers of electronic money resources shall be used for the purpose of ensuring the execution of a decision to recover a tax, fee, penalty and/or fine, unless otherwise stipulated by Item 3 of this Article and Subitem 2 of Item 10 of Article 101 of this Code.
Suspension of operations through bank accounts means that the bank suspends all debit operations on an account, unless otherwise prescribed by Item 2 of this Article.
Suspension of transactions on an account shall not extend to payments which under the civil legislation of the Russian Federation are to be made prior to discharging the duty of paying taxes and fees, as well as to transactions of writing off monetary funds on account of paying taxes (making advance payments), fees, insurance contributions, relevant penalties and fines, and of their remittance to the budget system of the Russian Federation.
The suspension of the transfers of electronic money resources means the termination by bank of all operations involving the reduction of the balance of electronic money resources unless envisaged otherwise by Item 2 of this Article.
2. A decision on the suspension of transactions of a taxpaying organisation on its bank accounts and transfers of its electronic money resources shall be taken by the chief (deputy
chief) of the tax body who has sent the demand for paying tax, penalty or fine in case of the taxpaying organisation's default on execution of this demand.
With this, a decision to suspend transactions of a taxpaying organisation on its bank accounts and transfers of its electronic money resources may not be taken before rendering a decision on tax collection.
Suspension of operations on bank accounts of a taxpaying organisation in the case provided for by this Item shall mean termination by a bank of debit transactions on this account within the limits of the amount specified in the decision on suspending transactions of the taxpaying organisation on the bank accounts, unless otherwise provided for by Paragraph Three of Item 1 of this Article.
The suspension of transfers of electronic money resources of the tax bearer organisation in the case envisaged by this Item means the termination by the bank of the operations involving a reduction of the balance of electronic money resources within the limits of the sum indicated in the decision of the tax body.
The suspension of transactions of a taxpaying organisation on a currency account thereof opened with a bank as it is provided for by this item means termination by the bank of expenditure transactions on this account within the limits of the amount of foreign currency equivalent to the amount in roubles cited in the decision on suspending transactions of the taxpaying organisation on bank accounts according to the exchange rate of the Central Bank of the Russian Federation established on the starting date of the suspension of transactions on the currency account of this taxpayer.
The suspension of transfers of electronic money resources in a foreign currency of the tax bearer organisation in the case envisaged by this Item means the termination by the bank of the operations involving reduction of the balance of electronic money resources within the limit of the sum of the foreign currency equivalent to the sum indicated in the decision of the tax body of the sum in roubles at the rate of the Central Bank of the Russian Federation established on the date of the commencement of the action of the suspension of the transfer of electronic money resources in a foreign currency of the aforementioned tax bearer.
2.1. The decisions on suspension of operations on bank accounts and electronic monetary assets' remittance for the purpose of securing payment of taxes and fees by the party to an agreement of investment partnership which is the managing partner responsible for keeping tax records (hereinafter referred to in the article as the managing partner responsible for keeping tax records) in connection with execution of the agreement of investment partnership shall be rendered by the head (deputy head) of the tax authority at the location of such managing partner.
For the purpose of securing the duty of paying taxes and fees by the managing partner responsible for keeping tax records in connection with execution of an agreement of investment partnership (except for the tax on organisations' profits arising in connection with participation of the given partner in the agreement of investment partnership) shall be suspended in the first turn operations on bank accounts and remittance of electronic monetary assets of the investment partnership.
If there are no assets on accounts of an investment partnership or they are insufficient, the decision on suspending operations on bank accounts or remittance of electronic monetary assets may be rendered in respect of the accounts of managing partners.
If there are no assets on accounts of managing partners or they are insufficient, the decision on suspending operations on bank accounts and remittance of electronic monetary assets of the partners may be adopted in respect of the partners' accounts to the amount which is proportionate to the share of each of them in the partners' common property estimated as of the date of the debt's origination.
The decision on suspending operations on bank accounts and on the remittance of electronic monetary assets of managing partners and partners may not be taken earlier than the adoption of the decision on tax recovery out of the assets kept on bank accounts of the cited persons.
3. A decision on the suspension of transactions of a taxpaying organisation on its bank accounts and transfers of its electronic money resources may be also taken by the chief (or deputy chief) of a tax authority, if this taxpaying organisation failed to submit a tax declaration to the tax authority within ten days upon the expiry of the fixed term of filing such declarations.
In this case, the suspension of transactions on accounts and transfers of electronic money resources may be repealed by decision of a tax authority at the latest within one day following the date of submission of a tax declaration by this taxpayer.
4. A decision to suspend transactions of a taxpaying organisation on its bank accounts and transfers of its electronic money resources shall be delivered by a tax authority to a bank on a paper medium or in electronic form.
A decision to repeal the suspension of transactions on bank accounts of a taxpaying organisation and transfers of its electronic money resources shall be delivered to the bank's representative by an official of the tax authority against his/her receipt at the location of this bank, or shall be sent to the bank in an electronic form or in some other way showing the date when it is received by the bank at the latest on the day following the date when such decision is adopted.
The procedure of the direction to the bank in electronic form of the decision of the tax body on the suspension of operations on the accounts of the tax bearer organisation with the bank and transfers of its electronic money resources or the decision on the cancellation of the suspension of operations on accounts of the tax bearer organisation with the bank and transfers of its electronic money resources shall be laid down by the Central Bank of the Russian Federation in coordination with the federal body of the executive power authorised for the control and supervision in the field of taxation and revenues.
A form of and procedure for sending to the bank a decision of a tax authority on suspending transactions on bank accounts and transfers of its electronic money resources of a taxpaying organisation and a decision on repealing the suspension of transactions on bank accounts of a taxpaying organisation on a paper medium shall be established by the federal executive body authorised to exercise control and supervision in the sphere of taxes and fees.
A copy of a decision of a tax authority on suspending transactions on the bank accounts of a taxpaying organisation and transfers of its electronic money resources and a decision on repealing the suspension of transactions on bank accounts of a taxpaying organisation shall be delivered to the taxpaying organisation against the receipt thereof or in other way showing the date of receiving by the taxpaying organisation a copy of the appropriate decision at the latest on the day following the date when such decision is rendered.
5. The bank must inform the tax body in electronic form about the balance of monetary means of the taxpayer-organisation on the accounts in the bank, the operations on which have been suspended, as well as about the balances of the electronic money resources the transfer of which is suspended, within three days after the day of receipt of the decision of that tax body on suspending the operations on the accounts of the taxpayer-organisation in the bank. Formats of notifying by a bank about the balance of monetary assets on the bank accounts of a taxpaying organisation, as well as a procedure for forwarding the cited notice in an electronic form, shall be endorsed by the Central Bank of the Russian Federation by approbation of the federal executive power body authorised to exercise control and supervision in respect of taxes and fees and about transfers of its electronic money resources.
See the recommended form of the Reference about Account (Accounts) Balance of the
Organisation (Individual Entrepreneur, Private Notary, a Lawyer Who Has Founded a Legal Office) approved by Order of the Federal Tax Service No. MM-3-06/178@ of March 30, 2007
6. A decision of a tax authority on suspending transactions on the bank accounts of a taxpaying organisation, transfers of its electronic money resources shall be subject to unconditional execution by the bank.
7. Suspension of a taxpaying organisation's transactions on its bank accounts and transfers of its electronic money resources shall be in effect as of the time of receiving by the bank a decision of a tax authority to suspend such transactions, such transfers and up to receiving by the bank a tax authority's decision to repeal suspension of operations on the accounts of the taxpaying organisation opened with the bank, decisions of the tax body on the cancellation of the suspension of transfers of its electronic money resources.
The date and time of receiving by a bank of a tax authority's decision to suspend transactions on bank accounts of a taxpaying organisation and transfers of its electronic money resources shall be stated in the notice of delivery or in the receipt proving the achieving such decision. When sending to a bank a decision to suspend transactions of a taxpaying organisation on bank accounts thereof in an electronic form, the date and time of its receiving by the bank shall be determined in the procedure established by the Central Bank of the Russian Federation by approbation of the federal executive body authorised to exercise control and supervision in the sphere of taxes and fees.
If after adoption of the decision to suspend operations on the bank accounts of a taxpaying organisation the denomination of the taxpaying organisation and/or requisite elements of the taxpaying organisation's bank account where operations were suspended by this decision of the tax authority have changed, the cited decision shall also be subject to execution by the bank in respect of the taxpaying organisation that has changed its denomination and of operations on the account whose requisite elements have been changed.
In case after the making of the decision on the suspension of transfers of electronic money resources of the tax bearer organisation the name of the tax bearer organisation and (or) payment details of the corporate electronic instrument of payment of the tax bearer organization with the bank changed the transfers of electronic money resources with the use of which are suspended according to such a decision of the tax body the aforementioned decision shall be subject to the performance by the bank also concerning the tax bearer organization that changed its name and transfers of electronic money resources with the use of the corporate electronic instrument of payment that has such changed payment details.
8. Suspension of transactions on bank accounts of a taxpaying organisation and transfers of its electronic money resources shall be reversed by decision of a tax authority at the latest within one day following the date of receiving by the tax authority of the documents (copies thereof) proving the fact of collecting tax, penalties or a fine.
9. Where the total amount of a taxpaying organisation's monetary funds on the accounts, where transactions are suspended on the basis of a tax authority's decision, exceeds the amount specified in this decision, this taxpayer shall be entitled to file an application with the tax authority for reversal of the suspension of transactions on its bank accounts, specifying the accounts where there are enough monetary funds for executing the decision on the tax collection.
A tax authority shall be obliged within a two-day term as of the date of receiving the taxpayer's application specified in Paragraph One of this Item to decide on reversing the suspension of transactions on accounts of the taxpaying organisation, as regards the excess of the amount of monetary funds specified by the decision of the tax authority on suspending transactions on bank accounts of the taxpaying organisation.
If the documents proving the availability of monetary funds on the accounts specified in
this application, are not attached to the said application, the tax authority shall be entitled, prior to deciding on the reversal of suspension of transactions on accounts within the day following the day of receiving such taxpayer's application, to send to the bank where the said accounts are opened by the taxpayer an enquiry for the balance of monetary funds on these accounts. A notice of the balance of monetary assets on a taxpayer's bank account shall be forwarded by a bank in electronic form using the established format at the latest on the following day after the date when a request of a tax authority is received.
After receiving from the bank information about the availability of monetary funds on a taxpayer's bank accounts in the amount sufficient for execution of the decision on collection, the tax authority shall be obliged within two days to decide on the reversal of suspension of transactions on accounts of a taxpaying organisation, as regards the excess of the amount of monetary funds specified in the tax authority's decision to suspend transactions on the taxpaying organisation's bank accounts.
9.1. The suspension of operations on a taxpaying organisation's bank account shall be reversed where it is provided for by Items 3, 7-9 of this article and by Item 10 of Article 101 of this Code, as well as on the grounds provided for by other federal laws.
If operations on a taxpaying organisation's bank accounts are suspended on the grounds provided for by other federal laws, it shall not be required for a tax authority to adopt a decision to reverse the suspension of such operations.
9.2. In the event of a tax authority's failure to meet the deadline for reversing the decision on suspending transactions on accounts of a taxpaying organisation opened with a bank or the deadline for handing in to the bank's representative (for forwarding to the bank) the decision on reversing the suspension of transactions on bank accounts of the taxpaying organisation, interest shall be accrued on the amount of monetary funds in respect of which the suspension extended, to be paid to a taxpayer for each calendar day while this deadline is not observed.
In the event of wrongful adoption by a tax authority of the decision to suspend operations on a taxpaying organisation's bank account, interest shall be added to the amount of monetary funds in respect of which the cited decision of the tax authority operated, this to be paid to the cited taxpaying organisation for each calendar day starting from the date when a bank receives the decision to suspend operations on the taxpayer's account up to the date when the bank receives the decision to reverse the suspension of operations on the taxpaying organisation's accounts.
The interest rate shall be taken as equal to the refinancing rate of the Central Bank of the Russian Federation which was in effect during the days of wrongful suspension of operations on a taxpaying organisation's accounts while a tax authority was failing to meet the deadline for reversal of the decision to suspend operations on bank accounts of the taxpaying organisation or the deadline for handing in to a bank representative (for forwarding to a bank) the decision to reverse suspension of operations on bank accounts of the taxpaying organisation.
9.3. The provisions of Items 9, 9.1 and 9.2 of this Article shall be also applied in the case of the suspension of transfers of electronic money resources of the tax bearer organisation.
10. A bank shall not be held liable for the losses borne by a taxpaying organisation as a result of suspending its bank transactions and transfers of its electronic money resources by decision of a tax authority.
11. The rules established by this Article shall likewise apply to suspension of transactions on bank accounts of a tax agent being an organisation and a payer of a fee being an organisation, on the bank accounts of taxpaying individual businessmen, tax agents and payers of fees, on bank accounts of private notaries (solicitors/barristers who have founded solicitor's studies) being taxpayers and tax agents, as well as concerning the suspension of transfers of electronic money resources of the aforementioned persons.
12. Where there is a decision to suspend operation on bank accounts of a taxpaying organisation and transfers of its electronic money resources, as well as on accounts of the persons cited in Item 11 of this Article, the bank is not entitled to open accounts for this organisation and these persons and to empower such an organisation with the right to use new corporate electronic instruments of payment for transfers of electronic money resources.
13. The rules established by this article shall apply subject to the specifics provided for by this item in respect securing payment of organisations profit tax for a consolidated group of taxpayers.
Operations of participants in a consolidated group of taxpayers on bank accounts thereof shall be suspended in the same order in which a tax authority levies execution against the monetary assets kept on bank accounts in compliance with Item 11 of Article 46 of this Code.
Decisions on suspending operations on bank accounts of the responsible participant in a consolidated group of taxpayers and other participants in this group may be also adopted in the procedure provided for by this article in the event of non-presentation of the tax declaration for organisations profit tax in respect of the consolidated group of taxpayers to a tax authority within 10 days upon the expiry of the time period fixed for presentation of such declaration. On such occasion, decisions on suspending operations on bank accounts may be adopted concurrently in respect of all the participants in this group.
Article 77. Attachment of Property 1. Attachment of property as a method of enforcement of a decision to collect a tax,
penalties and fines is an action by a tax or customs authority to restrict the taxpaying organisation's or another obligated person's ownership rights relating to his property; such action requires the consent of a prosecutor.
Property is attached if a taxpaying organisation fails to fulfil in due time a demand to pay a tax, penalties and fines or if the tax or customs authorities have sufficient reason to believe that the indicated person is likely to take measures aimed at hiding him/herself or concealing his/her property.
2. Attachment of property may be full or partial. A full attachment of property is a restriction of rights of a taxpaying organisation with
respect to its attached property, and the possession and use of such property is performed only under the supervision or with permission of the tax or customs authority that executes the attachment.
A partial attachment is a restriction of rights of a taxpaying organisation with respect to its attached property, and the possession, use and disposal of such property is performed only under the supervision or with permission of the tax or customs authority that executes the attachment.
3. An attachment may be used only to ensure the collection of a tax, penalties and fines at the expense of a taxpaying organisation in accordance with Article 47 of this Code.
3.1. For the purpose of securing the duty of paying taxes and fees by the party to an agreement of investment partnership which is the managing partner responsible for keeping tax records (hereinafter referred to in this article as the managing partner responsible for keeping tax records) in connection with execution of the agreement of investment partnership (except for the tax on organisations' profits arising in connection with participation of the given partner in the agreement of investment partnership) the partners' common property, as well as the common property of all the managing partners, may be arrested.
The decision on arresting may be adopted in respect of the partners' common property or, if there is no such property or it is insufficient, in respect of the property of all the managing
partners (in so doing, such decision shall be adopted in the first turn in respect of the property of the managing partner responsible for keeping tax records).
The decision on arresting the partners' common property shall be rendered by the head (deputy head) of the tax authority at the location of the managing partner responsible for keeping tax records.
The decision on arresting the partners' common property and the property of managing partners may not be adopted earlier then the decision on recovering tax on account of the property of the cited persons.
4. A taxpaying organisation may have all its property attached. 5. Only that property may be attached that is necessary and sufficient for the fulfilment of
the demand to pay tax, penalties and fines. 6. A decision to attach a taxpaying organisation's property shall be made by the chief
officer (deputy chief officer) of the tax or customs authority. Such decision takes the form of a resolution.
7. Attachment of a taxpaying organisation's property requires the presence of witnesses. The authority that conducts the seizure shall not be able to deny the right to the taxpaying organisation to attend the attachment procedure.
Their rights and obligations shall be explained to the persons who participate in the attachment procedure as witnesses,experts, and also to the taxpaying organisation (its representative).
8. An attachment may not be made at night-time except for cases that brook no delay. 9. Prior to an attachment the officers to make the attachment shall show the taxpaying
organisation (its representative) the decision to make the attachment, a document stating the prosecutor's approval and documents confirming their authority.
10. An attachment is put on record. The attachment record or a list attached to the record shall contain a list and description of the property to be attached; the record shall have an accurate description of the attached assets, their quantity and individual characteristics, and if feasible, their value.
All assets to be attached shall be demonstrated to the witnesses and to the taxpaying organisation (its representative).
11. The chief officer (deputy chief officer) of the tax or customs authority that orders the attachment of property determines where the attached assets shall be kept.
12. Attached property may not be alienated (with the exception of alienation supervised or permitted by the customs or tax authority that makes the attachment), embezzled or concealed. Failure to observe the established procedures for possession, use and disposal of the attached property may result in liability of guilty persons in accordance with Article 125 of this Code and/or other federal laws.
Federal Law No. 306-FZ of November 27, 2010 amended Item 13 of Article 77 of this Code. The amendments shall enter into force from January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law
13. A decision to attach property shall be repealed by a duly authorised tax or customs officer as the obligation to pay tax, penalties and fines terminates.
A decision to attach property shall be effective from the time when the attachment is made until the repeal of the attachment decision by a duly authorised officer of the tax or customs authority that takes the decision to make the attachment or until a higher-level tax or customs authority or a court of law overrules such decision.
A tax (customs) authority shall notify a taxpayer of reversal of the decision to arrest property within five days from the date when this decision is adopted.
14. The rules of this Article shall also apply to attachment procedures in relation to organisations acting as a tax agent and organisation paying fees, as well as the responsible participant in a consolidated group of taxpayers.
15. The rules established by this article shall apply subject to the specifics provided for by this article in respect of securing payment of organisations profit tax for a consolidated group of taxpayers.
The property of participants in a consolidated group of taxpayers shall be arrested in the same order in which a tax authority follows the procedure for levying execution against the property of a taxpayer in compliance with Item 11 of Article 47 of this Code.
Chapter 12. Offset and Refund of Overpaid or Over Collected Amounts
Article 78. Offset or Refund of Overpaid Amount of Tax, Fee, Penalty and Fine 1. The amount of overpaid tax shall be set off against the taxpayer's future liabilities for
the same tax or other taxes, the repayment of arrears of other taxes, debts on penalties and fines for tax offences or shall be refunded to the taxpayer according to the procedure established in this Article.
Paragraph two of Item 1 of Article 78 of this Code (in the part providing for a set-off (refund) of the amounts of excessively collected federal, regional and local taxes and fees in respect of the appropriate types of taxes and fees and in respect of the appropriate penalties and fines) shall enter into force from January 1, 2008
The set-off of overpaid federal taxes and fees, as well as of regional and local taxes, shall be effected in respect of the appropriate types of taxes and fees, as well as in respect of penalties charged with regard to the appropriate taxes and fees.
2. The set off or refund of overpaid tax shall be made by the tax authority at the place of registration of the taxpayer without interest accruing on this amount, unless otherwise established by this Article.
3. The tax authority shall notify the taxpayer of each case of overpaid tax that becomes known to the tax authority and specify the overpaid amount at the latest 10 days after the date when such overpayment was identified.
In case of disclosing the facts testifying to possible excessive payment of tax, the tax authority or taxpayer may propose to conduct joint checking of calculations concerning taxes, fees, penalties and fines.
Paragraph 3 is abrogated. 4. The setoff of overpaid tax against the forthcoming taxpayers' liabilities in respect of this
or other taxes shall be made on the strength of a written petition of the taxpayer by decision of a tax authority.
A decision to set off the amount of excessively paid tax against the forthcoming taxpayers' liabilities shall be passed by a tax authority within ten days of the receipt of the taxpayer's application or after the date of signing by the tax authority and this taxpayer the report of a joint check-up of the taxes paid by him, if such joint check-up has been conducted.
5. Amounts of excessively paid tax against the repayment of arrears of other taxes and debts on penalties and (or) fines to be paid or recovered in the cases provided for by this Code shall be independently set off by the tax authorities.
In the case provided for by this Item a decision to set off the amount of excessively paid
tax shall be rendered by a tax authority within 10 days as of the date of detecting the fact of excessive tax payment, or as of the date of signing by the tax authority and a taxpayer the report of a joint check-up of taxes paid by him, if such joint check-up has been conducted, or as of the date of entry into force of a court decision.
The provision contained in this Item shall not prevent a taxpayer from submitting to a tax authority an application in writing for setting off the amount of excessively paid tax against the repayment of arrears (debts in respect of penalties and fines). In this case, a decision of a tax authority to set off the amount of excessively paid tax against the repayment of arrears and debts in respect of penalties and fines shall be taken within 10 days as of the date of receiving the said application by the taxpayer, or as of the date of signing by the tax authority and this taxpayer the report of the joint check-up of taxes paid by him, if such joint check-up has been conducted.
6. The amount of excessively paid tax shall be subject to repayment on the basis of a taxpayer's application in writing within one month as of the date of receiving such application by a tax authority.
The amount of excessively paid tax shall only be repaid to a taxpayer if he has arrears of other taxes of the appropriate type or debts in respect of the appropriate penalties, as well as fines, to be recovered in the instances provided for by this Code, after setting off the amount of excessively paid tax against the repayment of the arrears (the debts).
7. An application for setting off or repaying the amount of excessively paid tax may be filed within three years as of the date of paying the said amount unless otherwise provided for by this Code.
8. A decision to repay the amount of excessively paid tax shall be rendered by a tax authority within 10 days as of the date of receiving a taxpayer's application for repayment of the excessively paid tax or as of the date of signing by the tax authority and this taxpayer the report of a joint check-up of taxes paid by him, if such check-up has been conducted.
Prior to the expiry of the time period established by Paragraph One of this Item, an order to repay the amount of the excessively paid tax drawn up on the basis of a tax authority's decision to repay this amount of tax shall be subject to sending by the tax authority to a territorial agency of the Federal Treasury for making the repayment to the taxpayer in compliance with the budget legislation of the Russian Federation.
9. A tax authority shall be obliged to notify a taxpayer in writing of a rendered decision to set off (repay) the amounts of excessively paid tax or a decision to deny the set-off (the repayment) thereof within five days as of the date of rendering the appropriate decision.
The said decision shall be personally delivered to the head of an organisation, a natural person or a representative thereof against their receipt or in other way proving the fact and date of receiving it.
The sums of organisations profit tax paid in excess in respect of a consolidated group of taxpayers are subject to setting off (repayment) to the responsible participant in this group in the procedure established by this article.
In the event of termination of the validity term of an agreement on forming a consolidated group of taxpayers, the sums of organisations profit tax in respect of the consolidated group of taxpayers which are not subject to setting off (which are not set-off) against the arrears of this group are subject to setting off (repayment) to the organisation which is the responsible participant in the consolidated group of taxpayers on the basis of an application thereof.
The sum of profit tax in respect of a consolidated group of taxpayers paid in excess shall not be repaid to the responsible participant in the consolidated group of taxpayers, if it has arrears of other taxes of appropriate kind or debts on appropriate penalties, as well as on fines
to be recovered as provided for by this Code. 10. If there is a default on repayment of the amount of excessively paid tax with the time
period established by Item 6 of this Article, the tax authority shall charge interest on the amount of excessively paid tax which is not repaid at the established time, to be paid to the taxpayer for each calendar day of such default.
The interest rate shall be taken as equal to the refinancing rate of the Central Bank of the Russian Federation effective on the days, when there is a default on such repayment in due time.
11. The territorial agency of the Federal Treasury which has repaid the amount of excessively paid tax shall notify the tax authority of the date of such repayment and of the amount of monetary funds repaid to the taxpayer.
12. If the interest provided for by Item 10 of this Article is not paid to a taxpayer in full, the tax authority shall render a decision on repayment of the remaining amount of interest estimated on the basis of the date of actual repayment to the taxpayer of the amounts of excessively paid tax within three days as of the date of receiving a notice of a territorial agency of the Federal Treasury of the date of such repayment and of the amount of monetary funds repaid to the taxpayer.
Upon the expiry of the time period established by Paragraph One of this Item, an order to repay the remaining amount of interest drawn up on the basis of a tax authority's decision to repay this amount shall be subject to sending by the tax authority to a territorial agency of the Federal Treasury for making the repayment.
13. The amount of excessively paid tax and charged interest shall be set off or repaid using the currency of the Russian Federation.
14. The rules established by this Article shall likewise apply to setting off or repaying the amounts of excessive advance payments, excessively paid fees, penalties and fines and shall extend to tax agents, payers of fees and the responsible participant in a consolidated group of taxpayers.
The provisions of this Article in respect of repayment or set-off of excessively paid amounts of the state duty shall apply subject to the specifics established by Chapter 25.3 of this Code.
Article 79. Refund of Overpaid Tax, Fee, Penalty and Fine 1. An overpaid amount of tax shall be refundable to the taxpayer in the procedure
provided for by this Article.
Paragraph two of Item 1 of Article 79 of this Code (as regards the part thereof providing for set-off (repayment) of the collected amounts of excessively paid federal, regional and local taxes and fees in respect of the appropriate types of taxes and fees, as well as in respect of the appropriate penalties and fines) shall enter into force from January 1, 2008
The amount of excessively paid tax shall be only refunded to a taxpayer if he has arrears of other taxes of the appropriate type or debts in respect of the appropriate penalties, as well as in respect of fines to be recovered in the instances provided for by this Code, after setting off this amount against the repayment of the said arrears (debts) in compliance with Article 78 of this Code.
2. A decision to refund the amount of excessively paid tax shall be rendered by a tax authority within 10 days as of the date of receiving a taxpayer's application in writing for refunding the amount of excessively paid tax.
Prior to the expiry of the time period established by Paragraph One of this Item, an order
to refund the amount of excessively paid tax drawn up on the basis of a tax authority's decision to refund this tax amount shall be subject to sending by the tax authority to a territorial agency of the Federal Treasury for making the repayment to the taxpayer in compliance with the budget legislation of the Russian Federation.
3. An application for refunding the amount of excessively paid tax may be filed by a taxpayer with a tax authority within one month as of the date when the taxpayer learned about the fact of excessive collection of tax from him or as of the date of entry into force of a court decision.
The statement of claim may be filed with a court within three years counting from the day when a person learnt or should have learnt about the fact of excessive tax collection.
If the fact of excessive tax collection is established, a tax authority shall render a decision on refunding the amount of excessively paid tax, as well as the interest charged on this amount in the procedure provided for by Item 5 of this Article.
4. A tax authority, upon establishing the fact of excessive tax collection, shall be obliged to notify the taxpayer thereof within 10 days as of the date of establishing this fact.
The said report shall be personally delivered to the head of an organisation, natural person or representative thereof against the receipt or in other way proving the fact of receiving it.
5. The amount of excessively paid tax, together with the interest charged on it, shall be refundable within one month as of the date of receiving a taxpayer's application in writing for refunding the amount of excessively paid tax.
Interest on the amount of excessively collected tax shall be charged as of the date following the date of collection thereof up to the date of its actual repayment.
The interest rate shall be taken as equal to the refinancing rate of the Central Bank of the Russian Federation effective on these days.
6. The territorial agency of the Federal Treasury which has refunded the amount of excessively paid tax and the interest charged on this amount shall notify the tax authority of the date of such refunding and the amount of monetary funds refunded to the taxpayer.
7. If the interest provided for by Item 5 of this Article is not paid to a taxpayer in full, the tax authority shall render a decision on repayment of the remaining amount of interest estimated on the basis of the date of actual repayment to the taxpayer of the amounts of excessively paid tax within three days as of the date of receiving a notice of a territorial agency of the Federal Treasury of the date of such repayment and the amount of monetary funds repaid to the taxpayer.
Prior to the expiry of the time period established by Paragraph One of this Item, an order to refund the remaining amount of interest drawn up on the basis of a tax authority's decision to repay this amount shall be subject to sending by the tax authority to a territorial agency of the Federal Treasury for making the repayment.
8. The amount of excessively paid tax and charged interest shall be refunded using the currency of the Russian Federation.
9. The rules established by this Article shall likewise apply to setting off or repaying the amounts of excessive advance payments, excessively paid fees, penalties and fines and shall extend to tax agents, payers of fees and the responsible participant in a consolidated group of taxpayers.
The provisions of this Article in respect of repayment or set-off of excessively paid amounts of the state duty shall apply subject to the specifics established by Chapter 25.3 of this Code.
The sums of organisations profit tax in respect of a consolidated group of taxpayers which are recovered in excess from the participants in this group are subject to setting off for
(repayment to) the responsible participant in the consolidated group of taxpayers.
Federal Law No. 154-FZ of July 9, 1999 amended the title of Section 5 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law See the previous text of the title
Section 5. Tax Declaration and Tax Control
Federal Law No. 154-FZ of July 9, 1999 amended the title of Chapter 13 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law See the previous text of the title
Chapter 13. Tax Declaration
Article 80. Tax Return 1. A tax return means a taxpayer's written statement or a statement drawn up in
electronic form and transmitted via telecommunication channels with an electronic digital signature used therein concerning taxable objects, incomes generated and expenditures incurred, sources of income, tax base, tax benefits and calculated amount of tax and (or) other data serving a basis for calculation and payment of tax.
A tax return shall be filed by every taxpayer for each tax due from such taxpayer, unless otherwise provided for by the tax legislation.
An advance payment calculation means a taxpayer's written statement or a statement drawn up in electronic form and transmitted via telecommunication channels with an electronic digital signature used therein concerning the calculation base, privileges used, calculated amount of the advance payment and (or) other data serving as a basis for calculation and making of the advance payment. An advance payment calculation shall be submitted in the cases provided for by this Code as applied to every specific tax.
A fee calculation means a written statement or a statement drawn up in electronic form and transmitted via telecommunication channels with an electronic digital signature used therein of a fee payer concerning taxable objects, tax base, privileges used, calculated fee amount and (or) other data serving as a basis for calculation and payment of the fee, unless otherwise provided for by this Code. A fee estimation shall be submitted in the cases provided for by Part Two of this Code as applied to every fee.
A tax agent shall submit to the tax authorities the calculations provided for by Part Two of this Code. The said calculations shall be submitted in the procedure established by Part Two of this Code as applied to a specific tax.
2. Tax declarations (computations) on those taxes, on which the taxpayers are relieved of the duty to pay them in connection with the application of special tax regimes, shall not be submitted to the tax bodies, as regards the activities whose exercise involves application of special tax treatments or the property used for exercising such activities.
A person recognised as a taxpayer for one or several taxes, who does not perform any operations as a result of which movement of monetary funds takes place on his accounts in the banks (in the organisation's cashier's office) and who has no taxable objects for these taxes, shall submit a uniform (simplified) tax declaration on the given taxes.
The form for a uniform (simplified) tax declaration and the procedure for filling it out shall be approved by the federal executive power body authorised to exercise control and supervision
in respect of taxes and fees with the approbation of the Ministry of Finance of the Russian Federation.
The uniform (simplified) tax declaration shall be submitted to the tax body at the organisation's location, or at the place of the natural person's residence not later than on the 20th day of the month, following the expired quarter, six months, nine months or calendar year.
3. The tax declaration (the computation) shall be submitted to the tax body at the place of the taxpayer's (the fee payer's or the tax agent's) recording in accordance with the established form on a paper medium, or in accordance with the established formats in electronic form, together with the documents that shall be attached to the tax declaration (to the computation) in conformity with this Code. Taxpayers have the right to submit the documents which, in conformity with this Code, shall be attached to the tax declaration (to the computation) in electronic form.
The provisions of paragraph two of Item 3 of Article 80 of this Code (in the wording of Federal Law No. 268-FZ of December 30, 2006) shall be applied till January 1, 2008 with respect to the taxpayers, an average-listed number of whose workers for 2006 exceeds 250 persons
Taxpayers, the average listed number of whose workers for the preceding calendar year exceeded one hundred, as well as newly created organisations (including by reorganisation), the number of whose workers exceeds the above-said limit, shall submit tax declarations (computations) to the tax body in accordance with the established formats in electronic form, unless a different procedure for submitting information, classed as a state secret, is envisaged in the legislation of the Russian Federation.
The taxpayers, an average-listed number of whose workers for 2006 exceeds 250 persons, shall submit information on the average-listed number for 2006 to the tax body at the location of the organisation (at the residence of the individual businessman) within one month from the day of entry into force of Federal Law No. 268-FZ of December 30, 2006
Information on an average-listed number of workers for the preceding calendar year shall be presented by the taxpayer to the tax body not later than on January 20 of the current year, and if the organisation is created (reorganised) anew - no later than on the 20th day of the month following that month, in which the organisation was created (reorganised). This information shall be submitted in the form, approved by the federal executive power body authorised to exert control and supervision in the area of taxes and fees, to the tax body at the location of the organisation (at the place of residence of the individual businessman).
Paragraph four of Item 3 of Article 80 of this Code (so far as it is submit all the tax declarations (computations) at the place of recording as major taxpayers) shall enter into force from January 1, 2008
Taxpayers classed in conformity with Article 83 of this Code as major taxpayers, shall submit all tax declarations (computations), which they are obliged to submit in conformity with this Code, to the tax body at the place of their recording as major taxpayers in accordance with the established formats in electronic form, unless a different order for submitting information, classed as state secret, is stipulated in the legislation of the Russian Federation.
Forms for the tax declarations (computations) shall be supplied by the tax bodies free of charge.
4. The tax return (calculation) may be submitted by a taxpayer (payer of fee or tax agent) to the tax authority personally or through a representative thereof, sent by mail in electronic form
with an inventory of enclosure attached thereto or transmitted over telecommunication lines. The tax body has no right to refuse to accept a tax declaration (computation), submitted
by the taxpayer (by the payer of fees or by the tax agent) in accordance with the established form (the established format), and is obliged, at the taxpayer's request (at the request of the payer of fees or of the tax agent), to make on the copy of the declaration (of the computation) a mark on its acceptance and the date of its receipt if the tax declaration (the computation) is received on a paper medium, or to hand to the taxpayer (to the payer of the fee or to the tax agent) a receipt slip on its acceptance in electronic form - if the tax declaration (the computation) is received along telecommunications channels.
When sending a tax return (calculation) by mail, the date of its submission shall be deemed the date of sending such mail with an inventory of enclosure attached thereto. When sending a tax return (calculation) over telecommunication lines, the date of its sending shall be deemed the date of submission thereof.
Paragraph 4 is abrogated. 5. A tax return (calculation) shall be submitted indicating the taxpayer's identification
number, unless otherwise provided for by this Code. A taxpayer (payer of fee or tax agent) or a representative thereof shall sign the tax return
(calculation), thus proving the reliability and completeness of the data shown in the tax return (calculation).
If the reliability and completeness of the data contained in a tax return (calculation), in particular with the use of an electronic digital signature when submitting a tax return (calculation) in electronic form, is confirmed by an authorised representative of a taxpayer (payer of fee or tax agent), the ground for such representation (denomination of the document proving the authority to sign the tax return (calculation)) shall be specified in the tax return (calculation). With this, a copy of the document proving the representative's authority to sign the tax declaration (calculation) shall be attached to the tax declaration.
When submitting a tax declaration (calculation) in electronic form, a copy of the document proving the representative's authority to sign the tax declaration (calculation) may be presented in electronic form via telecommunication channels.
6. A return (calculation) shall be submitted at the time established by the legislation on taxes and fees.
7. Forms of and a procedure for completing forms of tax declarations (calculations), as well as formats of and a procedure for submitting tax declarations (calculations) in electronic form shall be approved by the federal executive power body authorised to exercise control and supervision in respect of taxes and fees by approbation of the Ministry of Finance of the Russian Federation.
See the Uniform Requirements for the Forms of Tax Declarations and Other Documents Serving as a Ground for the Assessment and the Payment of Taxes and Charges approved by Order of the Federal Tax Service No. MM-3-13/20@ of January 24, 2008
Paragraph 2 is abrogated. The federal executive power body authorised to exercise control and supervision in
respect of taxes and fees shall not be entitled to include into a form of the tax return (calculation), and tax authorities shall not be entitled to demand of a taxpayer (payer of fee or tax agent) to include into a tax return (calculation), data which are not connected with calculation and (or) payment of taxes and fees, except for the following:
1) document type: primary (correcting) one; 2) denomination of tax authority; 3) location of organisation (of its separate subdivision) or place of residence of natural
person;
4) full name of natural person or full denomination of organisation (of its separate subdivision);
5) taxpayer's contact telephone number. 8. Abrogated from January 1, 2011 but not earlier than upon the expiry of one month
from the day of the official publication of the Federal Law No. 306-FZ of November 27, 2010. 9. The specifics of submitting tax returns while executing products' division agreements
shall be defined by Chapter 26.4 of this Code.
10. The features of the performance of the duty to submit tax declarations by way of making a declaration payment shall be determined by the federal law on the simplified procedure for declaring incomes by natural persons.
11. The specifics of filing with a tax authority of the tax declaration of a consolidated group of taxpayers shall be defined by Chapter 25 of this Code.
Article 81. Amending Tax Return 1. If a taxpayer detects in the tax return filed by him with a tax authority a failure to show,
or incomplete showing of, data, as well as errors causing an understatement of the tax amount to be paid, such taxpayer shall be obliged to make the necessary amendments to the tax return and to submit to the tax authority a more precise tax return in the procedure established by this Article.
Should a taxpayer detect in the tax return filed by him with a tax authority unreliable data, as well as errors not causing the understatement of the tax amount to be paid, the taxpayer shall be entitled to make the necessary amendments to the tax return and to submit to the tax authority a revised tax return in the procedure established by this Article. With this, a revised tax declaration submitted upon the expiry of the established time period for filing the return shall not be deemed submitted in defiance of this time period.
2. If the revised tax return is filed with a tax authority prior to the expiry of the time period for filing a tax return, it shall be deemed submitted on the date of filing the revised tax return.
3. If the revised tax return is filed with a tax authority after the expiry of the time period for filing a tax return but before the expiry of the time period for tax payment, the taxpayer shall be exempted from responsibility, if the revised tax declaration had been submitted prior to the time when the taxpayer learned about detecting by a tax authority the fact of failure to show, or of incomplete showing of, data in the tax return, as well as errors causing an understatement of the payable tax amount or about ordering to conduct a on-site tax check.
4. If the revised tax declaration is filed with a tax authority after the expiry of the time period for filing a tax return and of the time period for paying tax, the taxpayer shall be exempted from liability in the event of the following:
1) submitting a revised tax declaration prior to the time when a taxpayer learned about the detecting by a tax authority a failure to show, or incomplete showing of, data in the tax return, as well as errors causing the understatement of the payable tax amount or about ordering a field tax inspection in respect of this tax for this period on condition that prior to submitting the revised tax declaration he had paid the deficient tax amount and penalties corresponding to it;
2) submitting the revised tax return after conducting an on-site tax inspection for the appropriate tax period which has not resulted in detecting a failure to show, or incomplete showing of, data in the tax return, as well as errors causing an understatement of the payable amount of tax.
5. The revised tax declaration shall be filed by a taxpayer with the tax authority at the place of his registration.
A revised tax declaration (calculation) shall be filed with a tax authority according to the form effective during the time period in respect of which the appropriate amendments are made.
6. In the event of detecting by a tax agent in the calculation filed by him with a tax authority the fact of failure to show, or incomplete showing of, data, as well errors causing understatement or overstatement of the amount of tax to be remitted, the tax agent shall be obliged to make the necessary amendments and to file with the tax authority a revised calculation in the procedure established by this Article.
A revised calculation to be submitted by a tax agent to a tax authority only has to contain data on those taxpayers in respect of which facts of failure to show, or of incomplete showing of, data, as well as errors causing understatement of tax amount, are detected.
The provisions provided for by Items 3 and 4 of this Article, which concern exemption from liability, shall likewise apply in respect of tax agents when they submit revised estimations.
6.1. Where the party to an agreement of investment partnership which is the managing partner responsible for keeping tax records (hereinafter referred to in this article as the managing partner responsible for keeping tax records) have presented to the parties of the agreement of investment partnership a copy of the emendated estimate of the financial result of the investment partnership, the taxpayers paying tax on organisations' profits and tax on incomes of natural persons in connection with their participation in the agreement of investment partnership are bound to file an emendated tax declaration (estimate).
The emendated tax declaration (estimate) must be filed with the tax authority at the place of registration of a party to an agreement of investment partnership at latest fifteen days prior to the date when a copy of the emendated estimation of the financial result of the investment partnership was transferred thereto.
With this, if an emendated tax declaration (estimation) is filed with the tax authority at the time cited in Paragraph Two of this item, a party to an agreement of investment partnership which is not the managing partner responsible for keeping tax records shall be released from responsibility.
If a party to an agreement of investment partnership appeals against acts or decisions of a tax authority which have changed the financial result of the investment partnership, he is bound to present an emendated tax declaration (estimate) at latest in fifteen days as from the date when the superior tax authority adopted a decision based on the results of his appeal's consideration.
7. The rules provided for by this Article shall likewise apply in respect revised calculations of fees and shall extend to payers of fees.
Chapter 14. Tax Control
According to Federal Law No. 229-FZ of July 27, 2010 tax inspections and other tax control activities (including those connected with tax inspections) which are not completed before the date of the said Federal Law's entry into force shall be held in the procedure effective before the date of this Federal Law's entry into force. The results of the cited tax inspections and other tax control activities shall be formalized in the procedure effective before the date when the said Federal Law enters into force
Article 82. General Provisions on Tax Control 1. As tax control shall be deemed the activities of the authorised bodies involving the
exercise of control over observance by taxpayers, tax agents and payers of fees of the legislation on taxes and fees in the procedure established by this Code.
Tax control shall be exercised by tax officials within their scope of competence by conducting tax audits, obtaining explanations from taxpayers, tax agents and payers of fees, verifying accounting and reporting data, examining premises and territories used for generating income (profit), as well as in other forms provided for in this Code.
Specifics of exercising tax control, when implementing agreements on production sharing, shall be determined by Chapter 26.4 of this Code.
2. Abolished Federal Law No. 404-FZ of December 28, 2010 amended Item 3 of Article 82 of this
Code. The amendments shall enter into force from January 15, 2011 See the Item in the previous wording
3. The tax bodies, the customs agencies, the internal affairs bodies and investigatory bodies shall inform one another in the order, defined by the agreements between them, about the available materials on breaches of the legislation on taxes and fees and tax offences, about measures taken to thwart them, about the tax inspections carried out by them, and also exchange with each other necessary information with the aim of fulfilling their tasks.
4. In the exercise of tax control no allowance shall be made for the collection, storage, use and spread of information about a taxpayer (payer of fees or tax agent), received in violation of the provisions of the Constitution of the Russian Federation, this Code, the federal laws, and also in contravention of provision on the observance of the non-disclosure status information that constitutes a professional secret of other persons, in particular a legal secret or an audit secret.
Article 83. Registration of Organisations and Natural Persons
1. For purposes of tax control, organisations and natural persons shall be subject to registration with the tax authorities in accordance with the location of the organisation, location of its separate units, place of residence, if the taxpayer is a natural person, or at the location of immovable and movable property thereof and for other reasons envisaged by this Code.
Organisations having set-part subdivisions within them which are located on the territory of the Russian Federation are subject to registration with tax authorities at the location of each set-apart subdivision.
The Ministry of Finance of the Russian Federation shall have the right to determine the specific features of registration of major taxpayers with the tax authorities, as well as of the organisations that have obtained the status of participants in the project involving scientific research works, development and commercialization of their results in compliance with the Federal Law on the Skolkovo Innovation Centre.
The specific features of the record-keeping of foreign organisations and foreign citizens shall be fixed by the Ministry of Finance of the Russian Federation.
Specifics of taxpayers' registration, when implementing agreements on production sharing, shall be determined by Chapter 26.4 of this Code.
2. Registration of taxpayers shall be performed regardless of the availability of circumstances, with which this Code associates the emergence of an obligation to pay a tax or fee.
3. The registration with the tax authorities of a Russian organisation at its location, the location of an affiliate or representative office thereof, of a foreign non-profit non-governmental organisation at the place of exercising its activities on the territory of the Russian Federation through a subsidiary office thereof, as well as of an individual businessman at the place of residence thereof, shall be effected on the basis of the data contained in the Uniform State Register of Legal Entities and the Uniform State Register of Individual Businessmen
respectively. 4. The registration with the tax authorities of a Russian organisation at the location of its
set-apart subdivisions (except for an affiliate or a representative office) shall be effected by tax authorities on the basis of the reports presented (forwarded) by this organisation in compliance with Item 2 of Article 23 of this Code.
The registration (de-registration) with tax authorities of a foreign organisation at the place of exercising its activities on the territory of the Russian Federation through set-apart subdivisions thereof shall be effected on the basis of such organisation's application for registration (de-registration), unless otherwise provided for by Item 3 of this article. An application for registration shall be filed by a foreign organisation with a tax authority at the latest in 30 calendar days as from the date when it starts to exercise its activities on the territory of the Russian Federation. When filing an application for registration (de-registration), a foreign organisation, concurrently with the cited application, shall file with the tax authority the documents which are required for registration (de-registration) thereof with the tax authority and whose list is endorsed by the Ministry of Finance of the Russian Federation.
If several set-apart subdivision of an organisation are located in the same municipal entity, the cites of federal importance Moscow and Saint-Petersburg or on territories which are within the scope of operation of different tax authorities, the organisation may be registered by the tax authority at the location of one of its set-apart subdivisions independently determined by this organisation. Data on the tax authority chosen by it shall be cited by the organisation in the notice to be presented (forwarded) by a Russian organisation to the tax authority at its location and by a foreign organisation to the tax authority chosen by it.
4.1. When an organisation, which is a foreign market partner of the International Olympic Committee in compliance with Article 3.1 of Federal Law No. 310-FZ of December 1, 2007 on the Organisation and Holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi, on the Development of the Town of Sochi as a Mountain Climatic Health Resort and on Amending Certain Legislative Acts of the Russian Federation (except for official broadcasting companies), exercises activities within the framework of discharging the obligations of a market partner of the International Olympic Committee through its separate unit within the period of at most six months which includes the time period while the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi are held fixed by Part 2 of Article 2 of the cited Federal Law, such organisation shall be registered on basis of a notice forwarded by this organisation to a tax authority.
When an organisation, which is an official broadcasting company in compliance with Article 3.1 of the cited Federal Law, exercises activities within the framework of a contract made with the International Olympic Committee or an organisation authorised by it, through a separate unit within the period of at most twelve months, which includes the time period while the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi are held fixed by Part 2 of Article 2 of the cited Federal Law, such organisation shall be registered on the basis of a notice forwarded by this organisation to a tax authority.
The form of a notice serving as a basis for registration with a tax authority of an organisation which is a foreign market partner of the International Olympic Committee and/or of an official broadcasting company shall be endorsed by the federal executive power body authorised to exercise control and supervision in respect of taxes and fees.
5. Paragraph 1 is abrogated. The organisation or natural person's registration and de-registration with the tax body at
the location of immovable property and/or transport means owned by them, shall be carried out on the basis of information conveyed by the bodies specified in Article of 85 of the present Code. The organisation is subject to the registration with the tax bodies at the location of
immovable property, belonging to it by right of property, right of economic management or of operative management.
On the Forms of Documents Used in the Registration and De-Registration of Russian Organisations and Natural Persons, see Order of the Federal Tax Service No. SAE-3- 09/826@ of December 1, 2006
In the purposes of this Article the location of immovable property recognises: 1) for sea, river and air transport vehicles - the place (port) of registry or the place of state
registration, and in the absence of such - the place of location (residence) of the owner of property;
2) for transport vehicles, which are not mentioned in Subitem 1 of this Item - the place of state registration and in the absence of such the place of location (residence) of the owner of property;
3) for other real estate - the actual location of this estate. 5.1. The rules provided for by Item 5 of this article shall likewise apply in respect of the
immovable property and transport vehicles that are state or municipal property and which form part of organisations' property (in particular, under a concession agreement) in respect of which the rights of possession, use and disposal or the rights of possession and disposal of are granted to these organisations.
6. The registration of a notary engaged in private practice shall be carried out by the tax body at the place of his residence on the basis of information conveyed by the bodies specified in Article 85 of this Code.
The registration of a solicitor/barrister shall be carried out by the tax body at the place of his residence on the basis of the information conveyed by the solicitor's/barrister's chamber of the Russian Federation subject in accordance with Article 85 of this Code.
7. Registration with tax authorities of natural persons other than private entrepreneurs shall be performed by the tax office at the place of residence of the natural person on the basis of information provided by bodies listed in Items 1 - 6 and 8 of Article 85 of this Code, or on the basis of a natural person's application.
7.1. Natural persons whose place of residence is determined for the purposes of taxation at the place of a natural person's stay shall be entitled to file an application with the tax authority at the place of their stay for their tax registration.
8. In the cases stated in paragraph 2 of Item 5, Items 7 and 7.1 of this Article, the tax authority shall immediately notify the natural person in question of the registration of the said person.
9. Should a taxpayer experience any difficulties with determining the place of registration, the decision shall be made by the tax authority.
10. The tax bodies on the basis of available data and information on taxpayers shall be obliged to ensure their registration (de-registration) and keeping records about taxpayers.
See the Article in the previous wording
Article 84. The Procedure for Registration and De-registration of Organisations and Natural Persons. Identification Number of the Taxpayer
1. Organisations and natural persons shall be registered and deregistered with the tax authorities on the grounds provided for by this Code, and the data on them kept by tax authorities shall be amended, in the procedure established by the Ministry of Finance of the Russian Federation.
When registering natural persons, their personal data shall be also included in the information about the cited persons:
full name; date and place of birth; gender; place of residence; data of the passport or other document certifying taxpayer's identity; data on citizenship.
2. A tax authority is obliged to register a natural person on the basis of this natural person's application within five days as from the day the cited application is received by the tax authority and within the same time period to issue the certificate of registration with the tax authority thereto (if the cited certificate has not been issued before) or a notice of registration with the tax authority.
A tax authority is obliged to register a Russian organisation at the location of a set-apart subdivision thereof (except for an affiliate or a representative office thereof) within five days as from the date of receiving a report of this organisation in compliance with Item 2 of Article 23 of this Code; a Russian organisation at the location of an affiliate or representative office thereof, a foreign non-profit non-governmental organisation at the place where it exercises its activities on the territory of the Russian Federation through a subsidiary office thereof on the basis of the data contained in the Uniform State Register of Legal Entities, a foreign organisation at the place where it exercises its activities on the territory of the Russian Federation through a different set-apart subdivision - within five days as from the date of receiving from this organisation an application for registration and all necessary documents and within the same time period to issue to the Russian organisation and foreign organisation a notice of registration with the tax authority and the certificate of registration with the tax authority respectively.
The tax authority registering a newly established Russian organisation or an individual businessman is obliged to issue to the Russian organisation the certificate of registration with the tax authority and to the individual businessman the certificate of registration with the tax authority (if the cited certificate has not been issued before) and the notice of registration with the tax authority proving registration with the tax authority of the natural person as an individual businessman.
A tax authority is obliged to register or deregister an organisation or a natural person at the location of the immovable property and/or transport vehicles owned by them, as well as notaries engaged in private practice and lawyers, at the place of residence thereof within five days as from the date of receiving the data reported to the bodies cited in Article 85 of this Code. A tax authority is obliged within the same time period to issue or to send by registered mail to the cited persons the certificate of registration with the tax authority and/or the notice of registration (the notice of de-registration) with the tax authority.
A tax authority is obliged to register (to deregister) an organisation or a natural person on other grounds provided for by this Code within five days as from the date of receiving an appropriate application or the data reported by the bodies cited in Article 85 of this Code and within the same time period to issue the notice of registration (the notice of de-registration) with the tax authority.
3. Any changes in the data on Russian organisations, subsidiary offices of foreign non- profit non-governmental organisations on the territory of the Russian Federation or individual businessmen are subject to registration with tax authorities accordingly at the location of the Russian organisation, at the location of a branch or representative office of a Russian
organisation, at the place where a foreign non-profit non-governmental organisation exercises its activities on the territory of the Russian Federation through a branch thereof or at the place of residence of an individual businessman on the basis of the data contained accordingly in the Uniform State Register of Legal Entities and the Uniform State Register of Individual Businessmen.
Any changes in the data on set-part subdivisions (except for affiliates and representative offices) of Russian organisations are subject to registration by tax authorities at the location of such set-apart subdivisions on the basis of the reports presented (forwarded) by a Russian organisation in compliance with Item 2 of Article 23 of this Code.
Any changes in the data on foreign organisations (including those on affiliates, representative offices and other set-apart subdivisions, except for the subsidiary offices cited in Paragraph One of this item) are subject to registration by tax authorities at the location of the cited set-part subdivisions on the basis of an application of a foreign organisation drawn up according to the form established by the federal executive power body authorised to exercise control and supervision in respect of taxes and fees. A foreign organisation, concurrently with filing such application, shall submit the documents which are required for such data's registration with the tax authority and whose list is endorsed by the Ministry of Finance of the Russian Federation.
Any changes in the data on natural persons who are not individual businessmen, as well as on notaries engaged in private practice and lawyers, are subject to registration with the tax authority at the place of residence thereof on the basis of the information supplied by the bodies cited in Article 85 of this Code.
4. If the location of an organisation, or the location of a set-apart subdivision of an organisation, or the place of residence of a natural person have changed, they shall be deregistered by the tax authority that has registered the organisation or natural person. For this the tax authority shall deregister:
a Russian organisation at its location (at the location of an affiliate or representative office), a foreign non-profit non-governmental organisation at the place where it exercises its activities on the territory of the Russian Federation through a subsidiary office thereof, a natural person as an individual businessman at the place of residence thereof - on the basis of the data contained in the Uniform State Register of Legal Entities and the Uniform State Register of Individual Businessmen respectively;
a Russian organisation at the location of a different set-apart subdivision - within five days as from the date of receiving the report presented (forwarded) by the Russian organisation in compliance with Item 2 of Article 23 of this Code;
a foreign organisation at the place where it exercises its activities on the territory of the Russian Federation through a set-apart subdivision - within five days as from the date of receiving an appropriate application, unless otherwise provided for by this item;
a notary engaged in private practice, lawyer or a natural person who is not an individual businessman - within five days as from the date of receiving the data on registration to be reported in compliance with Article 85 of this Code by the bodies engaged in registration of natural persons at the place of residence thereof.
An organisation or natural person shall be registered with the tax authority at the new location thereof, at the location of an organisation's set-apart subdivision and at the place of residence of a natural person on the basis of the documents received from the tax authority at the organisation's previous location and at the location of the organisation's set-apart subdivision (at the place of residence of a natural person) respectively.
A natural person may be also deregistered with this tax authority upon its receiving appropriate data on registration of this natural person with another tax authority at the place of
residence thereof.
5. If a Russian organisation terminates its activities when liquidated as a result of re- organisation and in other cases established by federal laws or a natural person terminates his/her activities as an individual businessman they shall be deregistered on the basis of the data contained in the Uniform State Register of Legal Entities and the Uniform State Register of Individual Businessmen respectively;
When a Russian organisation terminates its activities through an affiliate or representative office thereof (when its affiliate or representative office is closed) or a foreign non-profit non-governmental organisation terminates its activities on the territory of the Russian Federation through a subsidiary office thereof, the Russian organisation shall be deregistered by the tax authority at the location of this affiliate (representative office) and the foreign organisation shall be deregistered by the tax authority at the place where it exercises its activities on the territory of the Russian Federation through this subsidiary office thereof on the basis of the data contained in the Uniform State Register of Legal Entities but at the earliest upon termination of an on-site tax inspection, should it be held.
In the event of termination of the activities (closure) of a different set-apart subdivision o a Russian organisation (of a foreign organisation), the organisation shall be deregistered by the tax authority at the location of this set-apart subdivision on the basis of the report on the Russian organisation received by the tax authority incompliance with Item 2 of Article 23 of this Code (on the basis of an application of the foreign organisation) within 10 days as from the date of receiving this report (application) but at the earliest upon the end of an on-site tax inspection of the organisation, should it be held.
In the event of termination of the authority of a notary engaged in private practice or termination of the status of a lawyer, they shall be deregistered by a tax authority on the basis of the data reported by the bodies cited in Article 85 of this Code.
5.1. An application for registration (de-registration) with a tax authority on the grounds provided for by this Code and a notice of selecting a tax authority for registration of an organisation at the location of one of its set-apart subdivisions may be filed with a tax authority in person or through a representative, sent as registered mail or transmitted in an electronic form via telecommunication lines. If the cited application (notice) is transmitted to a tax authority in an electronic form, it must be attested by an amplified qualified electronic signature of the person presenting this application (notice) or of a representative thereof.
At the request of an organisation or natural person, in particular, of an individual businessman, a tax authority may forward to an applicant via telecommunication lines a certificate of registration with a tax authority and/or a notice of registration with a tax authority (a notice of de-registration with a tax authority) in an electronic form attested by an amplified qualified electronic signature of these documents' signatory.
Forms and formats of applications for registration (de-registration) with tax authorities on the grounds provided for by this Code, of a notice of selecting a tax authority for registration of an organisation at the location of one of its set-apart subdivisions, the request and the documents proving registration (de-registration) with a tax authority, a procedure for completing the forms of the application, notice, request and a procedure for filing the application, notice and request with a tax authority in an electronic form, as well as a procedure for forwarding by a tax authority to an applicant the documents proving registration (deregistration) with a tax authority in an electronic form, shall be endorsed by the federal executive power body authorized to exercise control and supervision in respect of taxes and fees.
6. Registration and termination of registration with tax service bodies shall be free of charge.
7. Each taxpayer shall be assigned a uniform taxpayer's identification number applicable throughout the entire territory of the Russian Federation and with respect to all taxes and fees.
The tax authority shall indicate the TIN in all notifications forwarded to such taxpayer. Taxpayers shall indicate their TIN on documents submitted to tax authorities, such as tax
returns, reports, applications or other documents, as well as in other cases stipulated by law, unless otherwise provided for by this Article.
The procedures and conditions for assigning, using and changing the TIN shall be determined by the federal executive power body authorized to exercise control and supervision in respect of taxes and fees.
Natural persons who are not individual businessmen shall be entitled not to show taxpayer's identification numbers in the tax returns, applications and other documents to be submitted to the tax authorities but to indicate their personal data provided for by Item 1 of Article 84 of this Code.
8. On the basis of registration data the federal executive power body authorized to exercise control and supervision in respect of taxes and fees shall keep the Comprehensive State Register of Taxpayers in the procedure established by the Ministry of Finance of the Russian Federation. The composition of the data contained in the Comprehensive State Register of Taxpayers shall be defined by the Ministry of Finance of the Russian Federation.
A procedure for presenting to users data from the Comprehensive State Register of Taxpayers shall be approved by the federal executive power body authorised to exercise control and supervision in respect of taxes and fees.
9. From the moment of a taxpayer's registration with a tax authority information about the taxpayer becomes confidential unless otherwise provided for by Article 102 of this Code.
10. Organisations that are tax agents and have not been registered as taxpayers are subject to registration with the tax authorities at the address of their location using the procedure for organisations-taxpayers set forth in this Chapter.
Article 85. Authorities, Institutions, Organisations and Officials Are Obliged to Provide the Tax Bodies with the Information Relating to the Registration of Organisations and Natural Persons
1. The bodies of justice, which issue the licences on the right of notarial activity and empower the notaries, shall be obliged to notify the tax authority at the place of presence of natural persons who have received the licences for the right of notarial activity and/or was appointed as a notary engaged in private practice or relieved from it within five days from the date of publication of corresponding order.
2. The chambers of solicitors/barristers/barristers of the subjects of the Russian Federation shall be obliged before the 10th day of each month to provide the tax authority at the place of location of the chamber of solicitors/barristers of the subject of the Russian Federation with information about the solicitors/barristers entered to the register of solicitors/barristers of the subject of the Russian Federation in the previous month (including data about their chosen form of advocatory formation) or excluded from the said register , and also about adopted decisions on suspending (renewing) the status of solicitor/barrister.
3. The bodies engaged in registration (keeping records of) natural persons at the place of stay (place of residence) thereof and in civil registration of natural persons are obliged to report accordingly on the facts of registration of a natural person at the place of residence, registration (de-registration) of a foreign worker at the place of stay thereof, on the facts of birth and death
of natural persons to the tax authorities at the place of their location within 10 days after the date of registration (putting on records and striking off records) of the cited persons or the date of civil registration of natural persons.
4. The bodies engaged in keeping cadastral records, in keeping the state cadastre of immovable property and the state registration of rights to immovable property and transactions in it, the bodies which carry out the registration of transport vehicles, shall be obliged to supply information on immovable property situated on the territory under jurisdiction thereof about the transport vehicles registered by these bodies (rights and transactions registered by these bodies), and about their owners to the tax bodies at their location within 10 days from the day of corresponding registration, as well as to present the cited data as of January 1 of the current year before March 1.
5. Bodies of trusteeship and wardship shall notify the tax authorities at their location of any wardship, trusteeship, of property management responsibilities assumed by them with respect to the natural persons who are the property's owners (proprietors), in particular of transferring a child who is the property's owner (proprietor) to an adoptive family, as well as of any subsequent changes in connection with the said trusteeship, wardship or property management arrangements within 10 days from the date of the respective decision.
6. Bodies (institutions) authorised to perform notary actions and notaries engaged in private practice shall be obliged to report instances of notarisation of an inheritance right and deeds of gift to tax authorities accordingly at the place of their location and place of residence at the latest in five days as of the date of appropriate notarisation, unless otherwise provided for in this Code. With this, information about notarisation of deeds of gift has to contain data on the degree of kinship of the donor and the gifted person.
7. The bodies engaged in the accounting and/or registration of users of natural resources, and also in the licensing the activity for the use of these resources, shall be obliged to provide information about granting rights to such use, which are objects of taxation, to the tax bodies in their location within 10 days after the registration (issue to a relevant licence or permit) of the user of natural resources.
8. The bodies which issue and replace documents, certifying the person of a citizen of the Russian Federation on the territory of the Russian Federation, shall be obliged to supply the tax authority at the place of residence of the citizen information:
about the facts of primary issuance or of the replacement of the document certifying the identity of a citizen of the Russian Federation on the territory of the Russian Federation and about amendments in personal data contained in newly issued document within five days as from the day of issuance of a new document;
about the facts of submission by a citizen to these bodies of the application on the loss of the document, certifying the identity of a citizen of the Russian Federation on the territory Russian Federation within three days as from the date of its submission.
9. The agencies and organisations engaged in accreditation of branches and representative offices of foreign legal entities shall be obliged to transfer to the tax authorities at the place of their location information about accreditation (cancellation of accreditation) of branches and representative offices of foreign legal entities within 10 days from the date of such accreditation (cancellation of accreditation).
The body authorised to keep a register of affiliates and representative offices of international organisations and foreign non-profit non-governmental organisations is obliged to report to the tax authority at the location thereof data on an appropriate entry made in the cited register (of the amendments made in the register) within 10 days as from the date when the
data (the amendments) are entered in the cited register.
9.1. The bodies engaged in the state technical registration are obliged to present data annually, before March 1, to the tax authority at the location thereof, on the inventory value of immovable property and other data which are required for tax calculation as of January 1 of the current year.
9.2. Local self-government bodies are obliged to report data annually before February 1 to the tax authority at the location thereof data on the land plots recognized as taxable items in compliance with Article 389 of this Code as of January 1 of the current year.
10. The forms and formats of the data provided for by this article which are to be presented using a paper medium or in electronic form to the tax authorities, as well as a procedure for completing the forms, shall be endorsed by the federal executive power body authorised to exercise control and supervision in respect of taxes and fees.
11. The bodies cited in Items 3, 4, 8, 9.1 and 9.2 of this article shall present appropriate data to the tax authorities in electronic form. The procedure for presenting data to the tax authorities in electronic form shall be defined by an agreement of cooperating parties.
See the Article in the previois wording
Article 86. Duties of Banks with Regard to Taxpayer Registration
1. Banks shall open accounts for organisations, private entrepreneurs and grant them the right to use corporate electronic instruments of payment for transfers of electronic money resources, only upon presentation of a certificate of registration with a tax authority.
The bank shall be obliged to notify of opening or closing an account, of changing the requisite elements of an account of an organisation (individual businessman), about granting of the right or the termination of the right of the organisation (the individual entrepreneur) to use corporate electronic instruments of payment for transfers of electronic money resources, about change of payment details of the corporate electronic instrument of payment in the electronic form the tax authorities at the place of its location within three days as of the date of the appropriate event thereof.
A procedure for notification by a bank of opening or closing an account, of changing the requisite elements of an account, about granting of the right or the termination of the right of the organisation (the individual entrepreneur) to use corporate electronic instruments of payment for transfers of electronic money resources, about change of payment details of the corporate electronic instrument of payment in an electronic form shall be established by the Central bank of the Russian Federation by approbation of the federal executive body authorised to exercise control and supervision in the field of taxes and fees.
The forms and formats of a bank's report to a tax authority in respect of opening or closing an account, of changing the requisite elements of an account, about granting of the right or the termination of the right of the organisation (the individual entrepreneur) to use corporate electronic instruments of payment for transfers of electronic money resources, about change of payment details of the corporate electronic instrument of payment shall be established by the federal executive body in charge of control and supervision in the field taxes and fees.
2. Banks shall be obliged to issue to the tax authorities reports on the presence of bank accounts and (or) on the balance of monetary funds on accounts, abstracts in respect of the
transactions made on accounts of organisations (individual businessmen), as well as inquiries on the balances of electronic money resources and transfers of electronic money resources in compliance with the legislation of the Russian Federation within three days as of the date of receiving a reasoned request of a tax authority.
Reports on the presence of accounts and (or) on the balances of monetary funds kept on accounts, abstracts in respect of operations made on accounts of organisations (individual businessmen) opened with banks, as well as inquiries on the balances of electronic money resources and transfers of electronic money resources may be requested by the tax authorities in the event of taking tax control measures in respect of these organisations (individual businessmen).
The information indicated in this Item may be requested by the tax body after making the decision on the recovery of the tax, as well as in case of making the decision on the suspension of operations on the accounts of the organisation (individual entrepreneur), the suspension of transfers of electronic money resources or about cancellation of the suspension of operations on the accounts of the organisation (individual entrepreneur) and the suspension of transfers of electronic money resources.
3. A form (formats) of, and procedure for, sending by a tax authority a request to a bank shall be established by the federal executive body authorised to exercise control and supervision in the field of taxes and fees.
A form of, and procedure for, providing information by banks by request of the tax authorities shall be established by the federal executive body authorised to exercise control and supervision in the field of taxes and fees by approbation of the Central Bank of the Russian Federation.
Formats for the presentation by banks of information in electronic form at the requests of tax authorities shall be endorsed by the Central Bank of the Russian Federation by approbation of the federal executive power body authorised to exercise control and supervision in respect of taxes and fees.
4. The rules provided for by this Article shall likewise apply with respect to accounts opened by notaries engaged in private practice and by solicitors/barristers who have founded solicitor's/barrister's studies for the exercise of their professional activities, as well as in relation to corporate electronic instruments of payment of the aforementioned persons used for transfers of electronic money resources.
The rules provided for by this article shall also apply to the accounts of an investment partnership opened by the party to the investment partnership which is the managing partner, responsible for keeping tax records, for making operations connected with running the partners' common business under the agreement of investment partnership and to the corporate electronic payment instruments used for electronic monetary assets remittance while making such operations.
Article 86.1. Abrogated. Article 86.2. Abrogated. Article 86.3. Abrogated.
See the Article in the previous wording
Article 87. Tax Inspections 1. The tax authorities shall carry out the following types of tax inspections of taxpayers,
payers of fees and tax agents: 1) cameral tax inspections;
2) on-site tax inspections; 2. As the purpose of a cameral and on-site tax inspections shall be deemed control over
observance by a taxpayer, payer of fee or tax agent of the legislation on taxes and fees.
Article 87.1. Abrogated from January 1, 2004. See the Article in the previous wording
Article 88. Cameral Tax Inspection 1. A cameral tax inspection shall be conducted at the location of a tax authority on the
basis of the tax returns (calculations) and documents presented by a taxpayer, as well as of other documents concerning a taxpayer's activities which are available to a tax authority.
A desk tax audit of an estimate of the financial result of an investment partnership shall be held by the tax authority at the location of the party to the agreement of investment partnership which is the managing partner responsible for keeping tax records (hereinafter referred to in this article as the managing partner responsible for keeping tax records).
2. A cameral tax inspection shall be conducted by authorised officials of a tax authority in compliance with their official duties without any special decision of the head of the tax authority within three months as of the date of submission by a taxpayer of the tax return (calculation).
3. If in the course of a cameral tax inspection errors in the tax return (calculation) and (or) contradictions in the data contained in the submitted documents were detected, or non- compliance of the data submitted by a taxpayer with the data contained in the documents available to a tax authority and obtained in the course of the exercise of tax control, the taxpayer shall be notified thereof and he will be demanded to present within five days the relevant explanations or to make the appropriate amendments within the established time period.
4. The taxpayer which has presented to the tax authority explanations as to detected errors in the tax return (calculation) and (or) contradictions in the data contained in submitted documents, shall be also entitled to present to the tax authority extracts from tax and (or) accounting registers and (or) other documents proving the reliability of the data in the tax return (calculation).
5. The person conducting a cameral tax inspection shall be obliged to consider the explanations and documents presented by a taxpayer. If after consideration of presented explanations and documents or in the absence of explanations of a taxpayer the tax authority establishes the fact of committing a tax offence or of other violation of the legislation on taxes and fees, officials of the tax authority shall be obliged to draw up the report of the check in the procedure provided for by Article 100 of this Code.
6. While holding a cameral tax inspection, the tax authorities shall be likewise entitled to obtain on demand in the established procedure from taxpayers who enjoy tax privileges the documents proving the right of these taxpayers to these tax privileges.
7. While holding a cameral tax inspection, the tax authority shall not be entitled to obtain on demand from the taxpayer additional data and information, unless otherwise provided for by this Article or if the submission of such documents together with the tax return (calculation) is not provided for by this Code.
8. In the event of filing the tax return in respect of value-added tax claiming a tax refund, a cameral tax inspection shall be conducted subject to the specifics provided for by this Article on the basis of the tax returns and documents submitted by a taxpayer in compliance with this Code.
A tax authority shall be entitled to obtain on demand from a taxpayer the documents proving in compliance with Article 172 of this Code the rightfulness of applying tax deductions.
8.1. When holding a desk tax audit of the tax declaration (estimate) of tax on organisations' profits and tax on incomes of natural persons of a party to an agreement of investment partnership, the tax authority is entitled to obtain on demand therefrom data on the period of his participation in such agreement, on the share of profit (outlays, losses) of the investment partnership falling on him, as well as to use any data on the investment partnership's activities available to the tax authority.
9. When conducting a cameral tax inspection concerning the taxes connected with the use of natural resources, the tax authorities shall entitled, in addition to the documents specified in Item 1 of this Article, to obtain on demand from a taxpayer other documents serving as a basis for calculation and payment of such taxes.
9.1. If before the end of a cameral tax inspection the taxpayer submits a specified tax return (calculation) in the procedure provided for by Article 81 of this Code, a cameral tax inspection of the previously submitted tax return (calculation) shall be terminated and a new cameral tax inspection shall be started on the basis of the specified tax return (calculation). The termination of a cameral tax inspection means termination of all actions of a tax authority in respect of the previously submitted tax declaration (calculation). With this, the documents (data) obtained by a tax authority within the framework of the terminated cameral tax inspection may be used when exercising tax control activities in respect of the taxpayer.
10. The rules provided for by this Article shall likewise extend to payers of fees and tax agents, unless otherwise provided for by this Code.
11. A desk tax audit in respect of a consolidated group of taxpayers shall be held in the procedure established by this article on the basis of the tax declarations (estimates) and documents presented by the responsible participant in this group, as well as of other documents about the activities of this group available to a tax authority.
When holding a desk tax audit in respect of a consolidated group of taxpayers, a tax authority is entitled to demand and obtain from the responsible participant in this group copies of the documents which must be filed jointly with the tax declaration for organisations profit tax in respect of the consolidated group of taxpayers in compliance with Chapter 25 of this Code, in particular those related to the activities of other participants in the group being checked.
The required explanations and documents in respect of a consolidated group of taxpayers shall be provided to a tax authority by the responsible participant in this group.
Article 89. On-Site Tax Inspection 1. An on-site tax inspection shall be conducted on the territory (at the premises) of a
taxpayer on the basis of a decision of the head (deputy head) of a tax authority. If a taxpayer has no available premises for conducting an on-site tax inspection, the on-
site tax inspection may be conducted at the location of the tax authority.
2. A decision to conduct an on-site tax inspection shall be rendered by the tax authority at the location of an organisation or at the place of residence of a natural person, unless otherwise provided for by this Item.
A decision on conducting an on-site tax inspection of an organisation that is a major taxpayer under Article 83 of this Code shall be rendered by the tax authority that registered this organisation as a major taxpayer.
A decision on conducting an on-site tax inspection of an organisation that has obtained the status of a participant in the project involving scientific research works, development and commercialization of their results in compliance with the Federal Law on the Skolkovo
Innovation Centre shall be rendered by the tax authority that has effected the tax registration of this organisation.
An independent on-site tax inspection of a branch or representative office shall be conducted on the basis of a decision of the tax authority at the location of such separate subdivision.
A decision to conduct an on-site tax inspection has to contain the following data: full and shortened denomination or family name, first name and patronymic of the
taxpayer; object of the inspection, that is, the taxes the payment and correctness of calculation of
which are to be checked; periods to be checked; positions, family names and initials of the tax officials who are entrusted with conducting
the inspection. The form of a decision of the head (deputy head) of a tax authority to conduct an on-site
tax inspection shall be endorsed by the federal executive body authorised to exercise control and supervision in the field of taxes and fees.
3. An on-site tax inspection of a taxpayer may be conducted in respect of one or several taxes.
4. As the object of an on-site tax inspection shall be deemed the correctness of calculating and timeliness of paying taxes.
Within the framework of an on-site tax inspection may be checked the period not exceeding three calendar years preceding the year when a decision was rendered to conduct the on-site tax inspection, unless otherwise provided for by this article.
In the event of a taxpayer presenting a specified tax return, the period for which the specified tax return is filed shall be checked within the framework of an appropriate field tax inspection.
5. The tax authorities shall not be entitled to conduct two and more on-site tax inspections in respect of the same taxes for the same period.
The tax authorities shall not be entitled to conduct in respect of one taxpayer more than two on-site tax inspections within a calendar year, except for the instances of rendering a decision by the head of the federal executive body authorised to exercise control and supervision in the field of taxes and fees, as to the necessity of conducting an on-site tax inspection of a taxpayer in excess of the said restriction.
When establishing the number of on-site tax inspections of a taxpayer, the number of independent on-site tax inspections of its branches and representative offices shall not be taken into account.
6. An on-site tax inspection may last at most two months. The said time period may be prolonged up to four months or, in exceptional cases, up to six months.
The grounds and procedure for extending the time period for conducting an on-site tax inspection shall be established by the federal executive body authorised to exercise control and supervision in the field of taxes and fees.
7. Within the framework of an on-site tax inspection a tax authority shall be entitled to inspect the activities of a taxpayer's branches and representative offices.
A tax authority shall be entitled to conduct an independent on-site tax inspection of branches and representative offices as to the correctness of calculation and timeliness of paying regional and (or) local taxes.
A tax authority, while conducting an independent on-site tax inspection of branches and representative offices, shall not be entitled to conduct in respect of a branch or a representative office two or more on-site tax inspections in respect of the same taxes for the same tax period.
A tax authority shall not be entitled to conduct in respect of one branch or representative office more than two on-site tax inspections within one calendar year.
When conducting an independent on-site tax inspection of branches and representative offices of a taxpayer, the time period of such inspection may not exceed one month.
7.1. Within the framework of a visiting tax inspection, the tax authority is entitled to check the taxpayer's activities connected with participation thereof in an agreement of investment partnership, as well as to request the parties to the agreement of investment partnership for the information which is necessary for holding the visiting tax inspection in the procedure established by Article 93.1 of this Code.
Where a visiting tax inspection is held in respect of a taxpayer which is not the managing partner responsible for keeping tax records (hereinafter referred to in the article as the managing partner), the request for providing the documents and/or information connected with his participation in an agreement of investment partnership shall be forwarded to a managing partner. If the managing partner has not presented the documents and information in due time, the request for providing the documents and information connected with participation of the taxpayer being inspected in the investment partnership may be forwarded to other parties to the agreement of investment partnership.
8. The time period of conducting an on-site tax inspection shall be calculated as of the date of rendering a decision on ordering such inspection up to the date of drawing up the report in respect of its conducting.
9. The head (deputy head) of a tax authority shall be entitled to suspend the conduct of an on-site tax inspection for the following:
1) for obtaining on demand the documents (information) in compliance with Item 1 of Article 93.1 of the Code;
2) for receiving information from foreign governmental bodies within the framework of international treaties made by the Russian Federation;
3) for holding expert examinations; 4) for translation into Russian of the documents submitted by a taxpayer in a foreign
language. It shall be allowed to suspend an on-site tax inspection for the reason specified in
Subitem 1 of this Item at most once with respect to every person from which documents are obtained on demand.
The suspension and renewal of an on-site tax inspection shall be legalized by the appropriate decision of the head (deputy head) of the tax authority engaged in the said inspection.
The total time period for suspension of an on-site tax inspection may not exceed six months. If a tax inspection has been suspended for the reason specified in Subitem 2 of this Item and the tax authority could not receive the requested information within six months from foreign state bodies within the framework of international treaties made by the Russian Federation, the time period for suspending the said inspection may be prolonged by three months.
For the period of suspension of an on-site tax inspection shall be suspended the operations of the tax authority aimed at obtaining on demand documents from the taxpayer whereto in this case shall be returned all the originals obtained on demand during the tax inspection, except for the documents obtained in the course of seizure thereof, and the operations of the tax authority on the territory (at the premises) of the taxpayer connected with the said inspection shall be suspended.
10. As a repeated on-site tax inspection of a taxpayer shall be deemed an on-site tax inspection conducted regardless of the time of conducting the previous tax inspection in respect
of the same taxes and for the same period. In the event of ordering a repeated tax inspection, the restrictions specified in Item 5 of
this Article shall not be effective. When conducting a repeated on-site tax inspection, the period of at most three calendar
years preceding the year when a decision to conduct the repeated tax inspection was rendered, may be checked.
According to Resolution of the Constitutional Court of the Russian Federation No. 5-P of March 17, 2009, the provisions of paragraphs 4 and 5 of Item 10 of Article 89 of this Code were recognised as not corresponding to the Constitution of the Russian Federation in the part in which the given provisions, do not preclude the possibility of adoption by a higher-placed tax body, when conducting a repeated field tax inspection, of the decision entailing an amendment of the taxpayer's rights and duties defined by the juridical act, passed on the dispute of the same taxpayer and of the tax body, which conducted the initial field tax inspection, which was neither revised nor cancelled in the procedure, established in the procedural law, and thus comes into contradiction with the actual circumstances, earlier established by the court, and with the proofs enclosed to the case, confirmed by the given court act
A repeated on-site tax inspection may be conducted: 1) by a superior tax authority - by way of exercising control over the activities of the tax
authority conducting the tax inspection; 2) by the tax authority, which has previously conducted a tax inspection, on the bass of a
decision of the head (deputy head) thereof - in the event of submitting by a taxpayer a specified tax return where a lower tax amount is shown, as compared to the one previously declared. Within the framework of this repeated on-site tax inspection shall be checked the period in respect of which the specified tax return is submitted.
If in the course of conducting a repeated tax inspection was detected the fact of committing by a taxpayer of a tax offence which had not been detected in the course of conducting the initial on-site tax inspection, tax punitive sanctions shall not be applied with respect to the taxpayer, except for cases when non-detection of a tax offence in the course of conducting the initial tax inspection results from a collusion between a taxpayer and an official of the tax authority engaged in the inspection.
11. An on-site tax inspection conducted in connection with the re-organisation or liquidation of a taxpaying organisation may be conducted, regardless of the time of conducting, and the object of, the previous inspection. With this, a period of at most three calendar years preceding the year when a decision on conducting the tax inspection was rendered, shall be checked.
12. A taxpayer shall be obliged to make it possible for the officials of the tax agencies engaged in an on-site tax inspection to familiarise themselves with the documents connected with calculation and payment of taxes.
When conducting an on-site tax inspection, the documents which are necessary for the inspection may be obtained on demand from a taxpayer in the procedure established by Article 93 of this Code.
Officials of tax agencies may only familiarise themselves with the originals of documents on a taxpayer's territory, except for cases of conducting an on-site tax inspection at the location of a tax agency, as well as the cases provided for by Article 94 of this Code.
13. Where necessary, the authorised officials of tax agencies engaged in an on-site tax inspection may hold an inventory of the taxpayer's property, as well as inspect production, storage, trade and other premises and territories thereof used by the taxpayer for deriving income or connected with the maintenance of taxation objects in the procedure established by
Article 92 of this Code. 14. Where there are sound reasons for officials engaged in an on-site tax inspection to
believe that the documents showing the committing of offences can be eliminated, hidden, changed or replaced, these documents shall be seized in the procedure provided for by Article 94 of this Code.
15. On the last day of an on-site tax inspection, the official conducting it shall be obliged to draw up a report in respect the conducted tax inspection, wherein shall be stated the object of the on-site tax inspection and time period of conducting it, and to deliver it to the taxpayer or to a representative thereof.
If a taxpayer (or a representative thereof) evades receiving the report about a conducted inspection, the said report shall be sent to the taxpayer by registered mail.
16. The specifics of conducting an on-site tax inspection, when implementing products' division agreements, shall be determined by Chapter 26.4 of this Code.
16.1 The future of the conduct of field tax inspections of residents removed from the Unified Register of Residents of the Special Economic Zone in the Kaliningrad Region, shall be determined by Articles 288.1 and 385.1 of this Code.
17. The rules provided for by this Article shall likewise apply when conducting on-site tax inspections of payers of fees and tax agents.
18. The rules provided for by this article shall apply when conducting on-site tax audits of a consolidated group of taxpayers, subject to the specifics established by Article 89.1 of this Code.
Article 89.1. The Specifics of Conducting an On-Site Tax Audit of a Consolidated Group of Taxpayers
1. An on-site tax audit of a consolidated group of taxpayers shall be conducted in respect of organisations profit tax for the consolidated group of taxpayers in the territory (at the premises) of the responsible participant in this group and in the territories (at the premises) of other participants in this group on the basis of the decision of the head (deputy head) of a tax authority.
If it is impossible for a participant in a consolidated group of taxpayers to provide premises for conducting an on-site tax audit, the on-site tax audit in respect of such participant may be conducted at the location of an appropriate tax authority.
2. The decision to conduct an on-site tax audit of a consolidated group of taxpayers shall be adopted by the tax authority that has registered the responsible participant in this group.
An independent on-site tax audit of a branch or representative office of a participant in a consolidated group of taxpayers shall not be held.
The following shall be cited in the decision on conducting an on-site tax audit of a consolidated group of taxpayers:
the full and shortened denomination of the participants in the consolidated group of taxpayers;
the tax periods which are to be checked; the positions, family names and initials of the tax officials who are entrusted with
conducting the audit. The officials cited in the decision on conducting an on-site tax audit of a consolidated
group of taxpayers may take part in auditing all the participants in the consolidated group of taxpayers.
The form of the cited decision shall be endorsed by the federal executive power body authorized to exercise control and supervision in respect of taxes and fees.
3. The conduct of an on-site tax audit of a consolidated group of taxpayers in the procedure established by Article 89 of this Code shall not serve as an obstacle for holding independent on-site tax audits of participants in this group, as regards taxes which are not subject to estimation and payment by the cited consolidated group of taxpayers, with the results of such audits to be formalized separately.
4. As the object of an on-site tax audit of a consolidated group of taxpayers shall be deemed the correctness of estimation and timeliness of paying organisations profit tax in respect of this group.
5. An on-site tax audit of a consolidated group of taxpayers may not last more than two months. The cited time period shall be prolonged by the number of months which is equal to the number of participants in the consolidated group of taxpayers (apart from the responsible participant in this group) but at most up to a year.
6. In the instances and in the procedure which are provided for by Item 9 of Article 89 of this Code the decision to suspend an on-site tax audit of a consolidated group of taxpayers shall be rendered by the head (deputy head) of the tax authority that has adopted the decision on holding such audit.
7. As a repeated on-site tax audit of a consolidated group of taxpayers shall be deemed an on-site tax audit conducted regardless of the time of conducting the previous audit of this group for the same tax periods.
8. A reference note in respect of a conducted on-site tax audit shall be handed in to a representative of the responsible participant in the consolidated group of taxpayers in the procedure established by Item 15 of Article 89 of this Code.
Federal Law No. 154-FZ of July 9, 1999 amended Article 90 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the Federal Law See the previous text of the Article
Article 90. Participation of a Witness 1. Any natural person who may have knowledge of any facts that have significance for
exercising tax control can be summoned to testify as a witness. Witness testimony shall be entered into a protocol.
2. The following persons may not be interrogated as witnesses: 1) persons who by reason of their young age, physical and psychological drawbacks are
unable to correctly perceive circumstances of relevance to tax control; 2) persons who have received information needed to exercise tax control in connection
with the discharge by them of their professional duties, and similar information shall refer to the professional secret of these persons, in particular a lawyer and an auditor.
3. A natural person can refuse to testify only on the grounds provided for by the legislation of the Russian Federation.
4. A witness can testify at the place where he is situated, if due to illness, old age or disability he cannot come to the tax office, and in other cases as decided by the tax official.
5. Before hearing the witness testimony, the tax official shall warn the witness of the liability for refusal or avoidance to testify or perjury. This shall be entered into the protocol and certified with the signature of the witness.
Article 91. Access to Grounds or Premises by Tax Officials for the Purposes of Exercising Tax Control
1. Access to the grounds or premises of a taxpayer, a duty payer, a tax agent or a participant in a consolidated group of taxpayers shall be granted to officials of the tax authority
directly involved in conducting a tax audit upon presentation of their official identification and a resolution of the head of the tax authority (or his deputy) on conducting an on-site audit of the taxpayer or a participant in the consolidated group of taxpayers.
2. Officials of the tax authority directly involved in the tax audit shall have the right to examine the grounds or premises of the person being checked used for business operations, or examine objects of taxation to establish whether the actual parameters of these objects match the parameters reported by the person being checked.
3. Should access to the said grounds or premises (except for living quarters) be impeded for tax officials conducting a tax inspection, the head of the inspection team (unit) shall draw up a report to be signed by him and the person being checked.
On the basis of such report the tax authority shall be entitled to assess independently the tax liability from the data on the person being checked that the tax authority has, or by analogy.
Should the person being checked refuse to sign the said report, the appropriate note of this shall be made in the report.
4. Abrogated from July 1, 2002. 5. Access of tax officials conducting the tax audit to living quarters against the will or
without the consent of the natural persons who live there other than in cases established by the federal law or on the basis of a court decision shall not be permitted.
Article 92. Examination
1. In order to clarify circumstances that are of relevance for the comprehensiveness of the audit, officials of the tax authority conducting an on-site audit shall have the right to examine grounds or premises of the taxpayer (participant in a consolidated group of taxpayers) being audited, as well as documents and objects.
2. Examination of documents or objects outside the framework of an on-site tax audit shall be allowed, if the documents or object have been received by tax officials as a result of earlier actions performed in exercise of tax control, or if the owner of these objects gives his consent to their examination.
3. Examination shall be conducted in the presence of attesting witnesses. The person being audited or a representative thereof, as well as experts shall have the
right to assist in conducting the examination. 4. If necessary, photograph-taking, filming, video recording, making copies of documents
and other actions can be undertaken at the time of the examination. 5. A protocol of examination shall be drawn up.
Article 93. Obtaining of Documents on Demand When Conducting a Tax Inspection 1. The tax official conducting a tax inspection is entitled to obtain on demand from the
person being checked the documents required for the inspection. The demand to present the documents may be passed over to the head (to a legal or authorised representative) of an organisation or to a natural person (to a legal or authorised representative thereof) in person against a receipt or transmitted in electronic form via telecommunication channels. Where it is impossible to pass over the demand to present the documents in the cited ways, it shall be sent by registered mail and shall be deemed received upon the expiry of six days as from the date when the registered mail is sent.
2. The demanded documents may be presented to a tax authority in person or through a representative, sent by registered mail or transmitted in electronic form via telecommunication channels.
Documents on a paper medium shall be presented in the form of copies attested by the person being checked. It is not allowed to demand that copies of the documents filed with a tax
authority (with an official) be attested by a notary, unless otherwise provided for by the legislation of the Russian Federation.
If the documents demanded of a taxpayer are drawn up in electronic form according to the established formats, the taxpayer is entitled to forward them to a tax authority in electronic form via telecommunication channels.
The procedure for forwarding a demand to present documents and a procedure for presenting documents at the request of a tax authority in electronic form via telecommunication channels shall be established by the federal executive power body authorised to exercise control and supervision in respect of taxes and fees,
Where necessary, a tax authority is entitled to familiarize itself with the documents' originals.
3. Documents to be obtained on demand in the course of a tax inspection shall be submitted within 10 days (20 days in case of a tax audit of a consolidated group of taxpayers) as of the date of receiving the appropriate demand.
Where it is impossible for the person being checked to submit the requested documents within the time period fixed by this item, such person within the day following day of receiving a demand for submission of documents shall notify in writing officials of the tax authority that it is impossible for him to submit the documents at the said time, specifying the reasons for his failure to submit the demanded documents at the fixed time and the time period when the person being checked can provide the demanded documents.
Within two days as of the date of receiving such notice the head (deputy head) of the tax agency shall be entitled on the basis of such notice to extend the time period for submission of the documents or to deny the extension of the time period, this being legalised by a separate decision.
When conducting a tax audit of a consolidated group of taxpayers, the time period thereof shall be extended by at least 10 days.
4. The refusal of the person being checked to present the documents demanded in the course of a tax inspection or failure to submit them at the established time shall be deemed to be a tax offence and shall entail the liability provided for by Article 126 of this Code.
In the event of such refusal or failure to submit the said documents at the established time, the official of a tax authority engaged in the tax inspection shall seize the required documents in the procedure provided for by Article 94 of this Code.
5. In the course of conducting a tax inspection or exercising other tax control activities the tax authorities shall not be entitled to demand and obtain from the person being checked (a consolidated group of taxpayers) the documents which have been previously submitted to the tax authorities while conducting documentary or on-site tax inspections of the person being checked (a consolidated group of taxpayers). The said restriction shall not extend to the instances when documents have been previously submitted to a tax agency in the original and have been afterwards returned to the person being checked, as well as to the instances when the documents submitted to a tax agency have been lost as a result of an act of God.
Article 93.1. Demanding and Obtaining Documents (Information) about a Taxpayer, Payer of Fees and Tax Agent or Information on Specific Transactions
1. The official of a tax agency engaged in a tax inspection shall be entitled to demand and obtain from a taxpayer or from other persons that have documents (information) concerning the activities of the taxpayer (payer of fees or tax agent) being checked, these documents (information).
The documents (information) concerning the activities of a taxpayer (payer of fees or tax
agent) being checked may be likewise obtained on demand, while considering materials of a tax inspection, on the basis of a decision of the head (deputy head) of the tax agency when ordering to take additional tax control measures.
1.1. When holding a desk tax audit of an estimate of the financial result of an investment partnership or the tax declaration (estimate) for tax on organisations' profit and tax on incomes of natural persons in respect of a party to an agreement of investment partnership, a tax authority is entitled to obtain on demand from the party to the agreement of investment partnership which is the managing party responsible for keeping tax records the following data concerning the period being checked:
1) the composition of the parties to the agreement of investment partnership including data on changes in the composition of the parties to the cited agreement;
2) the composition of the parties to the agreement of investment partnership which are managing partners, including data on changes in the composition of such parties to the cited agreement;
3) the shares of profit (outlays, losses) falling on each of the managing partners and partners;
4) the participatory share of each of the managing partners and partners in the profits of the investment partnership established by the agreement of investment partnership;
5) the share of each managing partner and partner in the partners' common property; 6) changes in the procedure for estimating by the party to the agreement of investment
partnership which is the managing partner responsible for keeping tax records the outlays made in the interests of all the partners for running the partners' common business, where such procedure is established by the agreement of investment partnership.
2. If the tax authorities have a reasoned need, irrelevant to tax inspections, for obtaining information about a specific transaction, an official of a tax authority shall be entitled to demand and obtain this information from the participants in this transaction or from other persons that have information about this transaction.
3. The tax authority engaged in tax inspections or in taking other tax control measures shall send a order to demand and obtain the documents (information) concerning the activities of the taxpayer (payer of fees or tax agent) being checked to the tax authority at the place of registration of the person from which the documents (information) are to be obtained on demand.
With this, the order shall specify what tax control measure has caused the need for submitting the documents (information), and, when obtaining on demand information about a specific transaction, shall likewise state the data enabling the identification of this transaction.
4. Within five days as of the date of receiving the order, the tax authority at the place of registration of the person from which documents (information) are to be obtained on demand, shall send to this person a demand for presenting the documents (information). A copy of the order to obtain on demand the documents (information) shall be attached to this order. A demand to present documents (information) shall be forwarded subject to the provisions stipulated by Item 1 of Article 93 of this Code.
The provisions of 5 of Article 93.1 of this Code (in the wording of Federal Law No. 229-FZ of July 27, 2010) shall apply in respect of the documents filed with tax authorities after January 1, 2011
5. The person that has received a demand for presenting documents (information) shall
satisfy it within five days as of the date of its receipt or shall notify within the same time period that the demanded documents (information) are not available.
If the demanded documents (information) cannot be presented at the established time, the tax authority on the application of the person from which the documents are demanded shall be entitled to extend the time period for submission of these documents (information).
The demanded documents shall be submitted subject to the provisions provided for by Item 2 and 5 of Article 93 of this Code.
6. The refusal of a person to submit the documents demanded in the course of a tax inspection or failure to submit them at the established time shall be deemed a tax offence and shall entail the liability provided for by Article 129.1 of this Code.
7. A procedure for interaction of tax agencies aimed at executing orders to obtain documents on demand shall be established by the federal executive body authorised to exercise control and supervision in the field of taxes and fees.
8. The procedure for obtaining on demand documents (information) provided for by this article shall also apply when obtaining on demand the documents (information) concerning participants in a consolidated group of taxpayers.
Article 94. Seizing Documents and Other Objects
1. Seizure of documents and objects shall be performed on the strength of a justified seizure ruling made by an official of the tax authority conducting the on-site audit.
The said ruling is subject to endorsement by the head (deputy head) of the tax authority that has rendered the decision to conduct the audit.
2. Seizure of documents or other objects cannot not be carried out at night time. 3. Seizure of documents or other objects shall be done in the presence of attesting
witnesses and of the person who has the documents and other objects to be seized in his possession.
Before starting the seizure, the tax official shall present the seizure ruling and brief those present at the seizure on their rights and duties.
4. The tax officer shall than suggest that the person in possession of documents and other objects to be seized surrender them voluntarily. Meeting with a refusal to voluntarily surrender the documents or objects, the officer shall carry out an enforced seizure.
Meeting with refusal, on the part of the person from whom documents and other objects are to be seized, to provide access to the premises or other possible locations of documents or objects to be seized, tax officers shall be entitled to obtain access on their own trying to avoid causing unnecessary damage to locks, doors and other objects.
5. Documents and objects that are not related to the object of the tax audit shall not be subject to seizure.
6. Seizure of documents and other objects is recorded in a protocol as prescribed by Article 99 of this Code and this Article.
7. Seized documents and other objects shall be listed and described in the seizure protocol or in an attachment thereto, indicating the exact name of every item, its quantity, measures, weight and individual characteristics, and if possible, its value.
8. Where copies of documents of the person being checked are insufficient for taking tax control measures and the tax authorities have sufficient grounds to believe that the originals of the documents can be eliminated, hidden, corrected or replaced, the official of the tax authority shall be entitled to seize the originals of the documents in the procedure provided for by this Article.
When such documents are seized, copies thereof shall be made and certified by a tax officer. Such copies shall be handed over to the person whose documents were seized. If copies cannot be produced or delivered at the time of the seizure, they shall be handed over by the tax authority to the person whose documents were seized within five days of the date of the seizure.
9. All seized documents and objects shall be demonstrated to the attesting witnesses and other persons participating in, or attending, the seizure, and, if necessary, packed at the site of the seizure.
Seized documents have to be numbered, stitched and bear the stamp or signature of the taxpayer (tax agent or payer of fees). In the event the refusal of the taxpayer (tax agent or payer of fees) to affix its seal or put its signature to the documents to be seized, a special note in respect thereon shall be made in the record of seizure.
10. A copy of the protocol of seizure of documents/objects shall be served against subscription or mailed to the person from whose possession these documents or other objects were seized.
Federal Law No. 154-FZ of July 9, 1999 amended Article 95 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law See the previous text of the Article
Article 95. Expert Examination 1. In cases of necessity in concrete actions of tax control and in on-site tax inspections
an expert may be attracted on a contractual basis. Expert examination shall be conducted in cases when clarification of questions at hand
requires specialized knowledge in science, arts, technology or craft. 2. The questions put before an expert and the assessment that the expert delivers cannot
go beyond the scope of his/her expertise. Experts shall be recruited on a contractual basis.
3. An expert examination shall be ordered by a ruling of an officer of the tax authority conducting the on-site audit, if not otherwise provided for by this Code.
The ruling shall specify the reasons for requesting an expert examination; the name of the expert or the name of the organisation where expert examination is to be conducted, questions put to the expert, and materials made available to the expert.
4. The expert has the right to examine the materials of the audit that relate to the subject of the expert examination and submit requests for additional materials.
5. The expert has the right to refuse to deliver an expert opinion if the materials made available to him/her are insufficient , or if he/she does not possess the knowledge required to carry out the expert examination.
6. An officer of the tax authority that has issued the ruling on conducting the expert examination shall present the ruling to the person being audited and brief that person on his rights under Item 7 of this Article.
When conducting an on-site tax audit of a consolidated group of taxpayers, the responsible participant in this group is subject to familiarization with the ruling on conducting an expert examination.
7. When an expert examination is ordered and during its conduct, the taxpayer being audited has the right to do the following:
1) to challenge the expert;
2) to request that the expert be appointed from among the persons that he himself suggests;
3) to put additional questions to the expert to provide his/her opinion on them; 4) to be present, subject to permission of the tax officer, at the expert examination and
offer his/her explanations to the expert; 5) to familiarize himself/herself with the expert's opinion. 8. An expert shall deliver his/her opinion in writing in his/her own name. This opinion shall
include the description of the research conducted, the findings and responses to the questions that were asked. Should the expert establish any material facts that lie outside the scope of the original inquiry, the expert has the right to include such findings into his/her opinion.
9. An expert's opinion or his statement of the impossibility to deliver one shall be presented to the audited taxpayer who shall have the right to present his own explanations or counter-arguments, request that additional questions be put or request an additional or repeated expert examination.
10. An additional expert examination shall be ordered if the outcome of the first one lacks clarity or is incomplete; the assignment to conduct it can be given to the same or a different expert.
A repeated expert examination shall be ordered if the first one is invalid or inconclusive and the assignment to conduct it shall be given to a different expert.
An additional and new expert examination shall be ordered in compliance with the provisions of this Article.
Federal Law No. 154-FZ of July 9, 1999 amended Article 96 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law See the previous text of the Article
Article 96. Recruiting a Specialist for Assisting in Exercising Tax Control 1. If needed, specialists that posses special knowledge and skills and have no interest in
the outcome of the case can be recruited on a contractual basis to assist in conducting specific tax control actions including during the conduct of on-site tax inspections.
2. Specialists shall be recruited on a contractual basis. 3. Participation in the case of a person in the capacity of a specialist shall not preclude
the possibility of interrogation of this person, concerning the same case, as a witness.
Federal Law No. 154-FZ of July 9, 1999 amended Article 97 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law See the previous text of the Article
Article 97. Participation of an Interpreter 1. Where necessary, an interpreter can be recruited on a contractual basis to assist in
exercising tax control. 2. An interpreter shall be a person who has no stake in the outcome and has a command
of the language required for interpretation. This provision shall also apply to a person who understands the signs of the mute or the
deaf. 3. The interpreter shall arrive as summoned by the tax official who appointed him/her and
adequately perform the interpretation. 4. The interpreter shall be briefed on the liability for refusal to fulfill or avoidance of
fulfilling his duties or for providing a fraudulent interpretation, which shall be recorded in a protocol signed by the interpreter.
Article 98. Attesting Witnesses 1. When conducting tax control actions, in cases provided for in the present Code,
attesting witnesses shall be summoned. 2. At least two attesting witnesses shall be summoned 3. Any natural persons having no stake in the outcome of the case may be summoned as
attesting witnesses. 4. Tax officials shall not be allowed to act as attesting witnesses. 5. Attesting witnesses shall attest to the fact, content and results of actions performed in
their presence, in a protocol. They shall have the right to comment on the actions performed, and such comments shall be entered into the protocol.
If needed, the attesting witnesses may be interrogated on the above circumstances.
Article 99. General Requirements for Protocols of Tax Control Proceedings 1. In the cases stated in this Code, tax control proceedings shall be recorded at the time
of the proceedings in protocols. The protocols shall be drawn up in Russian. 2. The protocol shall state the following: 1) the title thereof; 2) date and place of proceedings; 3) time of beginning and end of proceedings; 4) position and name of the person who drew up the protocol; 5) full name of every person who assisted in or was present at the proceedings; and, if
necessary, their address and citizenship, and their command of the Russian language; 6) content and sequence of proceedings; 7) material facts and circumstances that were identified in the course of the proceedings. 3. The protocol shall be read by all those who assisted in, or were present at the
proceedings. The said persons shall have the right to make comments which shall be entered into the protocol or attached to the file.
4. The protocol shall be signed by the tax officer who drew it up, as well as by all those who were either present at, or assisted in, the proceedings.
5. Attached to the protocol shall be photographs and negatives, films, videotapes and other materials that were produced during the proceedings.
Article 100. Legalisation of a Tax Inspection's Results
1. Authorised officials of the tax authorities shall draw up an on-site tax inspection report of the established form on the basis of the results thereof within two months as of the date of compiling a reference note in respect of the on-site tax inspection.
Where there are violations of the legislation on taxes and fees detected in the course of conducting a cameral tax inspection, the officials of the tax agency engaged in the said tax inspection shall draw up the tax inspection report of the established form within 10 days after the termination of the cameral tax inspection.
On the basis of the results of an on-site tax audit of a consolidated group of taxpayers within three months as from the date of drawing up a reference note about the conducted on- site audit authorised tax officials are bound to draw up a report on the tax audit of the established form.
2. A report on a tax audit shall be signed by the persons that have conducted the
appropriate audit and by the person (by a representative thereof) in respect of which this audit has been conducted. When conducting a tax audit of a consolidated group of taxpayers, a report on the tax audit shall be signed by the persons that have conducted the appropriate audit and by the responsible participant in this group (by a representative thereof).
An appropriate note shall be made in a report on a tax audit about the refusal of the person in respect of which the audit has been conducted (of the responsible participant in a group of taxpayers) to sign the report.
3. The following shall be shown in a tax inspection report: 1) date of the tax inspection report. The said date shall mean the date of signing the
report by the persons which are engaged in it;
2) full and shortened denomination or family name, first name and patronymic of the person being checked (participants in a consolidated group of taxpayers). In the event of checking an organisation at the location of a separate subdivision thereof, the full and shortened denomination of the separate subdivision being checked and its location shall be stated in addition to the denomination thereof;
3) family names, first names and patronymics of the persons engaged in the tax inspection, their positions, indicating the denomination of the tax agency which they represent;
4) date and number of the decision of the head (deputy head) of the tax agency on conducting the on-site tax inspection (in respect of an on-site tax inspection);
5) date of filing with the tax agency the tax return and other documents (in respect of a cameral tax inspection);
6) list of the documents submitted by the person being checked in the course of the tax inspection;
7) checked time period; 8) denomination of the tax in respect of which the tax inspection was conducted; 9) starting and finishing dates of the tax inspection;
10) address of the place of location of an organisation (participants in a consolidated group of taxpayers) or of the place of residence of a natural person;
11) data on tax control measures taken in the course of the tax inspection; 12) facts of violations of the legislation on taxes and fees detected in the course the tax
inspection which are proved by documents or a note on the absence of such; 13) conclusions and proposals of the persons engaged in the tax inspection and
references to Articles of this Code, if this Code stipulates responsibility for these violations of the legislation on taxes and fees.
3.1. The documents proving violations of the legislation on taxes and fees which are detected in the course of a tax inspection shall be attached to a report on the tax inspection. In so doing, the documents received from the person that has been inspected shall not be attached to the inspection report. The documents containing data which are not subject to disclosure by a tax authority and constitute bank, tax or other secrets of third persons protected by law, as well as personal data of natural persons, shall be attached in form of extracts attested by the tax authority.
4. The form of, and requirements for, drawing up a tax inspection report shall be established by the federal executive body authorised to exercise control and supervision in respect of taxes and fees.
5. A tax inspection report within five days as of the date of this report has to be delivered to the person in respect of which the tax inspection has been conducted or to the representative
thereof against their receipt or in some other way showing the date of its receiving by the said person (a representative thereof).
If the person in respect of which a tax inspection has been conducted or the representative thereof evades receiving a tax inspection report, this shall be shown in the tax inspection report and the tax inspection report shall be sent by mail to the location of the organisation (a separate subdivision thereof) or to the place of residence of the natural person. In the event of sending a tax inspection report by registered mail, as the date of delivery of this report shall be deemed the sixth day as of the date of sending the registered mail.
When conducting a tax audit of a consolidated group of taxpayers, a report on the tax audit within 10 days from the date of this report shall be handed in to the responsible participant in the consolidated group of taxpayers in the procedure established by this item.
6. The person in respect of which a tax inspection has been conducted (or a representative thereof), in the event of disagreement with the facts stated in the tax inspection report, as well as with conclusions and proposals of the persons engaged in the tax inspection, shall be entitled within 15 days as of the date of receiving the tax inspection report to submit to the appropriate tax body its objections in writing in respect of the said report on the whole or in respect of certain provisions thereof. With this, the taxpayer shall be entitled to attach to the objections in writing or to deliver to the tax authority at the agreed time the documents (or attested copies thereof) proving the reasonableness of such objections.
Objections in writing in respect of a report on a tax audit of a consolidated group of taxpayers shall be presented by the responsible participant in this group within 30 days from the date when the cited report is received. In so doing, the responsible participant in the consolidated group of taxpayers is empowered to attach to the objections in writing or to transfer to the tax authority at the agreed time the documents (copies thereof) proving the reasonableness of the objections thereof.
Article 100.1. Procedure for Trying Cases on Tax Offences 1. Cases on the tax offences detected in the course of a documentary or on-site tax
inspection shall be tried in the procedure provided for by Article 101 of this Code. 2. Cases on the tax offences detected in the course of taking other tax control measures
(except for the offences provided for by Articles 120, 122 and 123 of this Code) shall be tried in the procedure provided for by Article 101.4 of this Code.
Article 101. Rendering a Decision on the Basis of the Results of Considering Tax Check Materials
1. The tax check report, other materials of the tax check and of additional tax control activities in the course of which violations of the legislation on taxes and fees were detected, as well as the objections in writing in respect of the said report presented by the person being checked (by a representative thereof) shall be considered by the head (deputy head) of the tax agency conducting the tax check and a decision on them shall be rendered within 10 days as of the date of expiry of the time period specified by Item 6 of Article 100 of this Code. The said time period may be extended, but at most by one month.
2. The head (deputy head) of the tax body shall notify of the time and place of considering the materials of a tax check the person in respect of which this tax check has been conducted. When conducting a tax audit of a consolidated group of taxpayers, a notice about the time and place of consideration of the tax audit materials shall be forwarded to the responsible participant in this group which is deemed to be the person being checked for the
purposes of this article. The person in respect of which a tax check has been conducted shall be entitled to
participate personally and (or) through a representative thereof in the consideration of the said tax check's materials. The person in respect which a tax inspection has been conducted is entitled, prior to rendering the decision provided for by Item 7 of this article, to familiar itself with all the materials contained in the case-file thereof, including the materials of additional tax control activities. When conducting a tax audit of a consolidated group of taxpayers, representatives of the responsible participant in this group and other participants in this group are entitled to take part in consideration of the tax audit materials.
The non-appearance of the person in respect of which a tax check has been conducted (or of a representative thereof) properly notified of the time and place of considering the tax check materials shall not impede the consideration of the tax check materials, except for cases when this person's participation is declared obligatory by the head (deputy) head of the tax agency for consideration of these materials.
The duty of notifying participants in a consolidated group of taxpayers about the time and place of consideration of the tax audit materials shall be imposed upon the responsible participant in this group. The improper discharge of the cited duty by the responsible participant in this group shall not serve as a ground for postponing consideration of the tax audit materials.
A tax authority is bound to notify a participant in a consolidated group of taxpayers about the time and place of considering the tax audit materials, if in a report on the tax audit of the consolidated group of taxpayers there is a proposal to make this participant answerable for making a tax offence.
3. Prior to considering tax check materials on their merits, the head (deputy head) of a tax agency shall be obliged to do the following:
1) to declare who is trying the case and what tax check materials are subject to consideration;
2) to establish the fact of the appearance of the persons invited for participation in such consideration. In the event of the non-appearance of these persons, the head (deputy head) of the tax agency shall find out whether the participants in the proceedings in respect of the case have been properly notified of it and shall render a decision on consideration of the tax check materials in the absence of the said persons or on postponing the said consideration;
3) in the event of participation of a representative of the person in respect which the tax check has been conducted, to verify the authority of this representative;
4) to explain to the persons participating in the consideration procedure their rights and duties;
5) to render a decision to postpone the consideration of the tax check materials in the event of non-appearance of the person whose participation is necessary for consideration thereof.
4. When considering tax check materials, the report of the tax check may be pronounced, as well as, if necessary, other materials relating to tax control measures, as well as written objections of the person in respect of which the tax check has been conducted. The absence of written objections shall not deprive this person (a representative thereof) of the right to give their explanations at the stage of considering the tax check materials.
While considering tax audit materials, the presented evidence shall be examined, in particular the documents previously obtained on demand from the person in respect of which the tax audit was conducted (including participants in a consolidated group of taxpayers), the documents filed with tax authorities when holding desk tax audits or on-site tax audits of this person and other documents available to the tax authority. It is not allowed to use evidence obtained in defiance of this Code. If documents (information) about a taxpayer's activities have
been filed by the taxpayer with a tax authority without observing the time fixed by this Code, the documents (information) obtained by the tax authority shall not be regarded as received in defiance of this Code. In the course of consideration of the tax audit materials a decision may be rendered to attract to participation in this consideration, if necessary, a witness, expert or specialist.
5. In the course of considering tax check materials, the head (deputy head) of a tax agency:
1) shall establish, if the person in respect of which the tax check report has been drawn up (a participant (participants) in a consolidated group of taxpayers), is guilty of breaching the legislation on taxes and fees;
2) shall establish whether the detected violations constitute formal elements of a tax offence;
3) shall establish whether there are grounds for calling the person to account for committing a tax offence;
4) shall establish the circumstances excluding the person's being guilty of committing a tax offence or the circumstances mitigating or aggravating liability for committing a tax offence.
6. Where it is necessary to obtain additional evidence to prove the fact of breaching the legislation on taxes and fees or in the absence of such, the head (deputy head) of the tax agency shall be entitled to render a decision on taking additional tax control measures within a time period of one month at most (two months when a consolidated group of taxpayers is checked).
In the decision on ordering to take additional tax control measures shall be described the circumstances which have made such measures necessary and shall be indicated the time and specific form of taking them.
As additional tax control measures may be used the obtaining on demand of the documents in compliance with Articles 93 and 93.1 of this Code, interrogation of a witness and expert examination.
7. On the basis of the results of considering tax check materials, the head (deputy head) of a tax agency shall render a decision:
1) on calling to account for committing a tax offence. When checking a consolidated group of taxpayers, the cited decision may contain an indication on calling to account one or several participants in this group;
2) on the refusal to call to account for committing a tax offence. 8. In a decision on calling to account for committing a tax offence shall be stated the
circumstances of the tax offence committed by the person called to account in the way they are established in the course of the conducted tax check, making reference to the documents and other data proving the said circumstances, the arguments of the person in respect of which the tax check has been conducted in his defence and the results of verifying these arguments, a decision on calling the taxpayer to account for specific tax offences indicating the Articles of this Code providing for these offences and punitive sanctions applied. In a decision on calling to account for committing a tax offence shall be specified the amount of detected arrears and appropriate penalties, as well as the fine to be paid.
In a decision on the refusal to call to account for committing a tax offence shall be stated the circumstances serving as a ground for such refusal. In a decision on the refusal to call to account for tax offences may be specified the amount of detected arrears, if these arrears have been detected in the course of the tax check and the amount of the appropriate penalties.
In a decision on calling to account for committing a tax offence or in a decision on the
refusal to call to account for committing a tax offence shall be specified the time period when the person in respect of which the decision has been rendered, shall be entitled to appeal against the said decision, procedure for appealing against the decision with a superior tax authority (a superior official), as well as the denomination of the authority, its location and other necessary information.
9. A decision on calling to account for making a tax offence and a decision on the refusal to call to account for making a tax offence (except for the decisions rendered on the basis of the results of consideration of the materials of an on-site tax audit of a consolidated group of taxpayers) shall enter into effect upon the expiry of 10 days from the date of its delivering to the person (to a representative thereof) in respect of which the appropriate decision has been rendered. The decision on calling to account for making a tax offence and the decision on the refusal to call to account for making a tax offence rendered on the basis of the results of considering the on-site tax audit materials of a consolidated group of taxpayers shall enter into effect upon the expiry of 20 days from the date when it is delivered to the responsible participant in this group. In so doing, the appropriate decision must be delivered within five days as from the date when it is rendered. If it is impossible to deliver the decision, it shall be sent to the taxpayer by registered mail and shall be deemed received upon the expiry of six days as from the date when it is sent by registered mail.
In the event of filing an appeal against a decision of a tax authority in the procedure provided for by Article 101.2 of this Code, the said decision shall enter into force as of the date of its endorsement by a superior tax authority in full or in part.
The person in respect of whom the appropriate decision has been rendered shall be entitled to execute the decision in full or in part before its entry into force. With this, filing an appeal shall not deprive this person of the right to execute in full or in part a decision that has not yet entered into force.
10. After rendering a decision on calling to account for committing a tax offence or a decision on the refusal to call to account for committing a tax offence the head (deputy head) of a tax authority shall be entitled to take the protective measures aimed at making possible the execution of the said decision, if there are sufficient grounds to believe that failure to take these measures can impede or make impossible the subsequent execution of such decision and (or) recovery of the arrears, penalties and fines mentioned in this decision. In order to take protective measures the head (deputy) of a tax agency shall render a decision coming into force as of the date of its making and effective up to the date of executing a decision on calling to account for committing a tax offence or a decision on the refusal to call to account for committing a tax offence, or to the date of reversal of the rendered decision by a superior tax authority or court.
The head (deputy head) of a tax authority shall be likewise entitled to render the decision to cancel protective measures or the decision to replace protective measures where it is provided for by this item and Item 11 of this Article. The decision to cancel (replace) protective measures shall come into force as from the date when it is rendered.
As protective measures may be deemed the following: 1) prohibition to alienate (to put in pledge) a taxpayer's property without the consent of a
tax authority. The prohibition to effect such alienation (putting in pledge) provided for by this Subitem shall be implemented stage-by-stage in respect of the following:
immovable property, including that which is not used in making products (carrying out works and rendering services);
transportation vehicles, securities, design articles of official premises; other property, except for finished products, raw stuff and materials;
finished products, raw stuff and materials. With this, the prohibition to alienate (to put in pledge) the property pertaining to each of
the following groups shall apply, if the aggregate value of property from the preceding groups assessed on the basis of the accounting data is less than the total amount of arrears, penalties and fines to be paid on the basis of a decision on calling to account for committing a tax offence or a decision of the refusal to call to account for committing a tax offence.
2) suspension of operations on bank accounts in the procedure established by Article 76 of this Code.
Suspension of operations on a bank account by way of taking protective measures may only be applied after prohibiting alienation (putting in pledge) of property and if the aggregate value of such property on the basis of accounting data is less that the total amount of arrears, penalties and fines to be paid on the basis of a decision on calling to account for committing a tax offence or a decision on the refusal to call to account for committing a tax offence.
Suspension of operations on a bank account shall be allowed in respect of the difference between the total amount of arrears, penalties and fines stated in a decision on calling to account for committing a tax offence and the value of the property which is not subject to alienation (putting in pledge) in compliance with Subitem 1 of this Item.
Where the decision provided for by Item 7 of this article is rendered on the basis of the results of consideration of the materials of an on-site tax audit of a consolidated group of taxpayers, the security measures established by this article may be taken in respect of this group's participants. In so doing, the security measures shall be taken in the first turn in respect of the responsible participant in this group. If the security measures taken in respect of the cited responsible participant are insufficient for execution of the decision provided for by Item 7 of this article, the security measures may be taken in respect of the other participants in this consolidated group of taxpayers in the order and subject to the restrictions which are established by Item 11 of Article 46 of this Code.
11. A tax agency shall be entitled by request of the person in respect of which a decision has been rendered to replace the protective measures provided for by Item 10 of this Article by the following:
1) the bank guarantee proving that the bank undertakes to pay the amount of arrears specified by a decision on calling to account for committing a tax offence or a decision on the refusal to call to account for committing a tax offence, as well as the amount of the appropriate penalties and fines in the event of the principal's failure to pay these amounts at the time established by a tax authority;
2) pledge of securities circulating in the organised securities market or pledge of other property legalised in the procedure provided for by Article 73 of this Code;
3) surety of a third person legalised in the procedure provided by Article 74 of this Code.
12. If a taxpayer provides an effective bank guarantee of a bank included in a list of banks satisfying the established requirements for acceptance of bank guarantees for taxation purposes which is provided for by Item 4 of Article 176.1 of this Code, in the amount payable to the budget system of the Russian Federation on the basis of a decision to call to account for committing a tax offence or a decision on the refusal to call to account for committing a tax offence, the tax authority shall not be entitled to deny the taxpayer the replacement of the protective measures provided for by this Item.
13. A copy of a decision on taking protective measures and a copy of a decision on the reversal of protective measures within five days as from the date when it is rendered shall be delivered to the person in respect of whom the said decision has been rendered or to a representative thereof against their receipt or shall be sent in another way showing the date of
receiving the appropriate decision by the taxpayer. Should a copy of the decision be sent by registered mail, the decision shall be deemed
received upon the expiry of six days as from the date when the registered mail is sent. 14. Failure of tax officials to comply with the requirements established by this Code may
serve as a ground for reversal of a decision of a tax authority by a superior tax authority or by court.
Failure to observe the rules of procedure for considering the materials of a tax check shall serve as a ground for reversal by a superior tax authority or by court of a decision of a tax authority on calling to account for committing a tax offence or a decision on the refusal to call to account for committing a tax offence. To such essential conditions shall pertain providing an opportunity for the person in respect of which a tax check has been conducted to participate in considering the materials of the tax check in person and (or) through a representative thereof and providing an opportunity for a taxpayer to give his explanations.
As grounds for reversal of the said decision of a tax authority by a superior tax agency or by court may be deemed other failures to follow the procedure for considering the materials of a tax check, if only such failures have caused or can cause the adoption by the head (deputy head) of the tax authority of a wrongful decision.
15. In respect of the violations detected by a tax authority, for which natural persons or officials of an organisation are administratively liable, the authorised official of the tax authority who has conducted the tax check shall draw up a record of the administrative offence within the scope of authority thereof. Cases on these offences shall be tried and administrative penalties shall be imposed upon the natural persons and officials of organisations who are guilty of them, in compliance with the legislation on administrative offences.
Federal Law No. 404-FZ of December 28, 2010 amended Item 15.1 of Article 101 of this Code. The amendments shall enter into force from January 15, 2011 See the Item in the previous wording
15.1. If the tax authority that has decided on calling a taxpayer (payer of fees or tax agent) who is a natural person to account for making a tax offence has forwarded in compliance with Item 3 of Article 32 of this Code relevant materials to the investigatory bodies, the head (deputy head) of the tax authority shall be obliged at the latest on the date following the day when the materials are forwarded to render the decision to suspend execution of the decision adopted with respect to this natural person on his/her calling to account for making the tax offence and the decision on recovery of the appropriate tax (fee), penalties or fine.
With this, the running of the time period for recovery provided for by this Code shall be suspended for the period of suspending execution of the decision on recovery of the appropriate tax (fee), penalties or fine.
If as a result of considering the materials a decision is rendered to deny the initiation of criminal proceedings or the decision to terminate criminal proceedings, as well as if a judgment of acquittal is made in respect of an appropriate criminal case, the head (deputy head) of the tax authority at the latest on the date following the day when a notice of these facts is received from the investigatory bodies shall render the decision on resuming execution of the decision on calling to account for making the tax offence and the decision on recovery of the corresponding tax (fee), penalties or fine adopted with respect to this natural person.
Where the action (omission to act) of a taxpayer (payer of fees or tax agent) who is a natural person that has served as a ground for calling him/her to account for making a tax offence has caused making the judgment of conviction in respect of the given natural person, the tax authority shall reverse the rendered decision, as regards calling the taxpayer (payer of fees or tax agent) who is a natural person to account for making the tax offence.
Investigatory bodies that has received from the tax authority the materials in compliance
with Item 3 of Article 32 of this Code shall be obliged to forward to the tax authority a notice of the results of these materials' consideration at the latest on the date following the day when the corresponding decision is adopted.
Copies of the decision of the tax authority which are cited in this item within five days after the date when the corresponding decision is rendered shall be handed in by the tax authority to the person in respect of whom the corresponding decision is rendered or to his/her representative against the receipt thereof, or shall be delivered thereto in a different way making it possible to show the date when it is received. If a copy of the tax authority's decision is sent by registered mail, the date of receiving it shall be deemed the sixth day as of the date when it is sent.
16. The provisions established by this Article shall likewise extend to payers of fees and tax agents.
Article 101.1. Abrogated from January 1, 2007. Article 101.2. Procedure for Appealing against a Decision of a Tax Authority on Calling
to Account for Committing a Tax Offence or a Decision on the Refusal to Call to Account for Committing a Tax Offence
1. A decision on calling to account for committing a tax offence or a decision on the refusal to call to account for committing a tax offence may be appealed against with a superior tax authority in the procedure determined by this Article.
A procedure for, and term of, considering an appeal by a superior tax authority and rendering a decision on it shall be determined in the procedure provided for by Article 139 - 141 of this Code subject to the provisions established by this Article.
The decision rendered on the basis of the results of consideration of the materials of an on-site tax audit of a consolidated group of taxpayers shall be complained against by the responsible participant in this group and, as regards calling to account some other participant in this group for making a tax offence, it may be independently complained against by such participant.
2. A decision on calling to account for committing a tax offence or a decision on the refusal to call to account for committing a tax offence which has not entered into force may be appealed against in the appellate procedure by way of filing an appeal.
If the superior tax authority engaged in consideration of an appeal does not reverse a decision of a inferior tax authority, the decision of the inferior tax authority shall enter into force as of the date of endorsing it by the superior tax authority.
If the superior tax authority engaged in consideration of an appeal changes the decision of a inferior tax authority, the decision of the inferior tax authority subject to the changes made in it shall enter into force as of the date of rendering the appropriate decision by the superior tax authority.
3. An effective decision on calling to account for committing a tax offence or a decision on the refusal to call to account for committing a tax offence, which may not be appealed against in the appellate procedure, may be appealed against with a superior tax authority.
4. A superior tax authority shall be empowered to suspend execution of a decision of a tax authority being appealed on the application of the person appealing against the decision of the tax authority.
5. A decision on calling to account for committing a tax offence or a decision on the refusal to call to account for committing a tax offence may only be appealed against judicially after appealing against this decision with a superior tax authority. In the event of appealing against such decision in the judicial procedure, the time period for taking a legal action shall be
calculated starting from the date when the person in respect of which this decision has been rendered learned about its entry into force.
Article 101.3. Execution of a Tax Authority's Decision on Calling to Account for Committing a Tax Offence or a Decision on the Refusal to Call to Account for Committing a Tax Offence
1. A decision on calling to account for committing a tax offence or a decision on the refusal to call to account for committing a tax offence shall be subject to execution as of the date of its entry into force.
2. Execution of the appropriate decision shall be placed upon the tax authority which has made this decision. In the event of considering an appeal by a superior tax authority in the appellate procedure, the appropriate decision which has entered into force shall be sent to the tax authority that has made the initial decision, within three days as of the date of the appropriate decision's entry into force.
3. On the basis of an effective decision a demand to pay the tax (fee), the appropriate penalties, as well as a fine, in the event of calling a person to account for committing a tax offence, shall be sent to the person in respect of which a decision on calling to account for committing a tax offence or a decision on the refusal to call to account for committing a tax offence has been rendered in the procedure established by Article 69 of this Code.
Article 101.4. Proceedings in Respect of the Tax Offences Provided for by this Code
1. In the event of detecting facts testifying to breaches of the legislation on taxes and fees punishable under this Code (except for tax offences the cases on which are tried in the procedure established by Article 101 of this Code), a tax official within 10 days as from the date when the cited violation is detected shall draw up a report in the established form to be signed by this official and by the person who has committed such violation. An appropriate note shall be made in this act in respect of the refusal of the person that has violated the legislation on taxes and fees to sign the report.
2. The report has to show the facts of breaching the legislation on taxes and fees proved by documents, as well as contain conclusions and proposals of the official who has detected the facts of breaching the legislation on taxes and fees, as to the elimination of detected violations and imposition of punitive tax sanctions.
3. A form of the report and requirements for drawing it up shall be established by the federal executive body authorised to exercise control and supervision in the field of taxes and fees.
4. The report shall be handed in to the person that has committed a tax offence against the receipt thereof or shall be delivered in some other way showing the date of receiving it. If the said person evades receiving the said report, a tax authority official shall make an appropriate note about it in the report and send it to the said person by registered mail. In the event of sending the said act by registered mail, as the date of handing in the said report shall be deemed the sixth day as of the date of its sending.
5. The person that has committed a tax offence shall be entitled, in the event of disagreement with the facts stated in the report, as well as with the conclusions and proposals of the official who has detected the tax offence, to submit to the appropriate tax authority within 10 days as of the date of receiving the report objections in writing in respect of the report on the whole or in respect of certain provisions thereof. With this, the said person shall be entitled to attach to the objections in writing or to deliver to the tax authority at the agreed time the documents (attested copies thereof) proving the reasonableness of the objections.
6. Upon the expiry of the time period specified in Item 5 of this Article the head (deputy head) of the tax authority within 10 days shall consider the report stating the facts of breaching the legislation on taxes and fees, as well as the documents and materials presented by the person that has committed the tax offence.
7. The report shall be considered in the presence of the person to be called to account or a representative thereof. The tax authority shall notify in advance the person that has breached the legislation on taxes and fees, of the time and place of considering the report. The non- appearance of the properly notified person to be called to account for committing a tax offence or a representative thereof shall not make it impossible for the head (deputy head) of the tax authority to consider the report in the absence of this person.
In the course of considering the report may be read out the drawn up report and other materials resulting from taking tax control measures, as well as objections in writing of the person to be called to account for committing a tax offence.
The absence of written objections shall not deprive this person of the right to give explanations at the stage of considering the report. It is not allowed to use evidence obtained in defiance of this Code. If documents (information) have been presented by a person to be called to account to a tax authority without observing the time fixed by this Code, the obtained documents (information) shall not be regarded as obtained in defiance of this Code.
While considering the report, explanations of the person to be called to account shall be head and other evidence shall be examined.
In the course of considering the report and other materials resulting from taking tax control measures a decision may be rendered to attract, where necessary, to participation in this consideration a witness, expert or specialist.
In the course of considering the report and other materials the head (deputy head) of a tax authority shall do the following:
1) shall establish if the person in respect of which the report has been drawn up is guilty of breaching the legislation on taxes and fees;
2) shall establish whether the detected violations constitute formal elements of the tax offences contained in this Code;
3) shall establish whether there are grounds for calling the person in respect of which the report has been drawn up to account for committing a tax offence;
4) shall establish the circumstances excluding the person's being guilty of committing a tax offence or the circumstances mitigating or aggravating liability for committing a tax offence.
8. On the basis of the results of considering the report and the documents and materials attached thereto, the head (deputy head) of a tax authority shall render a decision within the time period provided for by Item 6 of this Article:
1) on calling a person to account for committing a tax offence; 2) on the refusal to call the person to account for committing a tax offence. 9. In a decision on calling a person to account for breaching the legislation on taxes and
fees shall be described the circumstances of the committed offence, shall be specified the documents and other data proving the said circumstances, the arguments of the person to be called to account in defence thereof and the results of these arguments' verification, as well as the decision on calling the person to account for specific tax offences indicating the Articles of this Code stipulating the liability for these offences and punitive sanctions to be imposed.
In a decision on calling to account for committing a tax offence shall be indicated the time when the person in respect of which the said decision has been rendered shall be entitled to appeal against this decision, a procedure for appealing against the decision with a superior tax authority (a superior official), as well as shall be indicated the denomination of this authority, its
location and other necessary data.
10. On the basis of the rendered decision on calling a person to account for breaching the legislation on taxes and fees a demand to pay penalties and fines shall be sent to this person in the procedure established by Article 69 of this Code and at the time fixed by Item 2 of Article 70 of this Code.
11. A copy of the decision of the head of the tax authority and the demand to pay penalties and a fine shall be handed in to the person that has committed a tax offence against the receipt thereof or shall be delivered in some other way showing the date of their receiving by this person (a representative thereof). If the person called to account or representatives thereof evade receiving copies of the said decision and demand, these documents shall be sent by registered mail and shall be deemed received upon the expiry of six days as of the date of their sending by registered mail.
12. The failure of tax officials to comply with the requirements established by this Code may serve as a ground for reversal of the tax authority's decision by a superior tax authority or court.
Failure to observe the rules of procedure for considering the report and other materials resulting from taking tax control measures shall serve as a ground for reversal by a superior tax authority or by court of a decision of a tax authority. To such essential conditions shall pertain providing an opportunity for the person in respect of which the report has been drawn up to participate in considering the materials of a tax check in person and (or) through a representative thereof and providing an opportunity for a taxpayer to give his explanations.
As grounds for reversal of the said decision of a tax authority by a superior tax agency or by court may be deemed other failures to follow the procedure for considering the materials, if only such failures have caused or can cause the adoption of a wrongful decision.
13. In respect of the violations of the legislation on taxes and fees detected by a tax authority for which persons are administratively liable, the authorised official of the tax authority shall draw up a record of the administrative offence. Cases on these offences shall be tried and administrative penalties in respect of the persons guilty of committing them shall be imposed by tax authorities in compliance with the the legislation of the Russian Federation on administrative offences.
Federal Law No. 86-FZ of June 30, 2003 amended Article 102 of this Code See the previous text of the Article
Article 102. Taxpayer Confidentiality
See the Procedure for Access to Confidential Information of Tax Bodies, endorsed by Order of the Ministry of Taxation of the Russian Federation No. BG-3-28/96 of March 3, 2003
Federal Law No. 404-FZ of December 28, 2010 amended Item 1 of Article 102 of this Code. The amendments shall enter into force from January 15, 2011 See the Item in the previous wording
1. Any information regarding a taxpayer received [information] by a tax authority, the bodies of internal affairs, investigatory bodies, the agency of a governmental extra-budgetary fund or a customs agency shall be considered confidential, with the exception of the following:
1) which are open for the general public, for instance which have become such on the consent of the possessor being a taxpayer;
2) information on the TIN; 3) on violations of tax and fee legislation and sanctions for these violations; 4) information provided to tax (customs) or law-enforcement agencies of other nations in
accordance with international treaties (agreements) on mutual cooperation between tax (customs) or law enforcement authorities of respective countries (in the part that concerns information submitted to these agencies), to which the Russian Federation is a party.
5) granted to election commissions in accordance with the legislation on elections by the results of the checks by the tax body of the information about the size and sources of the income of a candidate and his or her spouse and also about the property belonging to the candidate on the right of ownership.
2. Confidential taxpayer information shall not be subject to disclosure by tax authorities, the bodies of internal affairs, investigatory bodies, the agencies of the governmental extra- budgetary funds and customs agencies, their officials, recruited specialists, or experts, with the exception of the cases stipulated in federal law.
Disclosure of confidential tax information shall include, without being limited to, the use of information, which constitutes the information deemed a commercial secret (manufacturing secret) of the taxpayer and that came into possession of a tax official, the bodies of internal affairs, an investigatory body, an agency of an governmental extra-budgetary fund or a customs agency, a participating specialist or expert while performing their duties.
2.1. The presentation by a tax authority to the responsible participant in a consolidated group of taxpayers of data on this group's participants constituting a tax secret shall not be deemed the divulgence of the tax secret.
Federal Law No. 404-FZ of December 28, 2010 amended Item 3 of Article 102 of this Code. The amendments shall enter into force from January 15, 2011 See the Item in the previous wording
3. Confidential taxpayer information that came into possession of the tax authority, the internal affairs bodies, investigatory bodies, the agencies of the governmental extra-budgetary funds or the customs agencies shall be subject to special storage and access arrangements.
Officials defined by the federal executive body authorised accordingly for control and supervision over taxes and fees, by the federal executive body authorised in the sphere of internal affairs, the federal state body exercising authority in respect of criminal court proceedings and by the federal executive body authorised in the field of customs affairs shall have access to information that makes up a tax secret.
4. Loss of documents containing confidential tax information, or disclosure of such information shall entail liability under federal laws.
5. Provisions of this Article in the part of determining the composition of information on taxpayers, which comprises the state secret, the prohibition of divulgence of this information, the demands made on the special regime for the storage of and access to such information, as well as responsibility for the loss of documents, containing this information or for divulgence of such information, are to be spread to information on taxpayers, obtained by the organisations, subordinate to the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, which introduce and process data on taxpayers, as well as to workers of these organisations.
Federal Law No. 329-FZ of November 21, 2011 supplemented Article 102 of this Code with Item 6. The Item shall enter into force upon the expiry of a month after the day of the
official publication of the said Federal Law 6. The provisions of this article, as regards a ban on the divulgence of data constituting
tax secret, the requirements for special conditions of such data storage and access thereto, liability for loss of the documents containing the cited data or for divulgence of such data shall extend to the data on taxpayers received by tax authorities in compliance with the legislation on counteracting corruption.
The data constituting tax secret shall be accessible at the state body whereto such data have come in compliance with the legislation of the Russian Federation on Counteracting Corruption for the officials determined by the head of this state body.
Article 103. Inadmissibility of Causing Unlawful Damage While Exercising Tax Control 1. In exercising tax control, causing unlawful damage to the persons being checked, to
their representatives or property held in their possession, use, or disposal shall be inadmissible. 2. Damage done by unlawful actions of tax authorities or their officials in exercising tax
control shall be subject to full compensation, including the compensation for loss of expected gains (missing/unearned profit).
3. For causing damages to the persons being checked, their representatives by their unlawful actions, tax authorities and their officials shall be held liable under federal laws.
4. Damage done to the persons being checked, their representatives by lawful actions of tax officials shall not be subject to compensation, except in the cases set forth in federal laws.
Article 103.1. Abrogated from January 1, 2007. Article 104. Application for Collecting a Tax Sanction 1. After rendering a decision on calling a natural person not being an individual
businessman to account for committing a tax offence or in other cases when an extrajudicial procedure for collecting tax sanctions is not allowed, the appropriate tax authority shall file application with court for collecting from the person to be called to account for committing the tax offence the tax sanction provided for by this Code.
Prior to filing a lawsuit with a court, the tax authority shall advise the person to be called to account for committing a tax offence to pay the amount of the tax sanction voluntarily.
If the person to be called to account for committing a tax offence refuses to pay the amount of the tax sanction voluntarily or does not make the payment within the time limit stated in the demand for payment, the tax authority shall file an application in at court for the collection of the tax sanction established under this Code for committing the tax offence.
2. Applications for collecting tax sanctions from organisations or individual entrepreneurs are filed with an arbitration court, and lawsuits/petitions for collecting tax sanctions from individuals other than individual entrepreneurs - with a court of general jurisdiction.
Attached to the application shall be the protocol of the tax offence and other materials of the case produced in the course of the tax audit.
3. If necessary, along with filing an application for collecting the tax sanction from the person being held responsible for committing the tax offence, the tax authority can file a claim in court to secure the claim in the order envisaged by the civil procedural legislation of the Russian Federation and by the arbitration procedure legislation of the Russian Federation.
Federal Law No. 306-FZ of November 27, 2010 amended Item 4 of Article 104 of this Code. The amendments shall enter into force from January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law
4. The rules of this Article shall also apply in case of calling to account for breaking the legislation on taxes and fees in connection with the shifting of goods across the customs border of the Customs Union.
Article 105. Hearing of Cases and Execution of Rulings to Collect Tax Sanctions
1. Cases for collection of tax sanctions at the application of tax authorities against organisations or individual entrepreneurs shall be tried by courts of arbitrage pursuant to the law of arbitral procedure of the Russian Federation.
2. Cases for collection of tax sanctions at the application of tax authorities against natural persons other than individual entrepreneurs shall be tried by courts of general jurisdiction pursuant to the law of civil procedure of the Russian Federation.
3. Execution of effective court rulings on collecting tax sanctions shall be performed pursuant to the legislation of the Russian Federation on executive process.
Effective decisions of courts on collecting tax sanctions from the organisations for which personal accounts are opened shall be executed in the procedure established by the budget legislation of the Russian Federation.
Section V.1. Interdependent Persons. General Provisions on Prices and on Taxation. Tax Control in Connection with Making Transactions Between Interdependent Persons. A
Price Formation Agreement
Chapter 14.1. Interdependent Persons. Procedure for Determining the Share of Participation by One Organisation in Another Organisation, or of a Natural Person in an
Organisation
Article 105.1. Interdependent Persons 1. If the specifics in relations between persons may exert an influence upon the terms
and (or) results of transactions, made by these persons, and (or) upon the economic results of these persons' activity or of the activity of the persons they represent, the persons, mentioned in this Item, are recognised as interdepedent for taxation purposes (hereinafter referred to as interdependent persons).
For recognising mutual interdependence of persons, into account shall be taken the influence, which may be exerted by force of one person's participation in the capital of other persons in accordance with agreements, concluded by them, or if there is the possibility for one person to determine decisions, adopted by other persons. Such influence shall be taken into account regardless of whether it may be exerted by one person directly and independently, or jointly with his interdependent persons, recognised as such in conformity with this Article.
2. Taking into account Item 1 of this Article, as interdependent persons for the purposes of this Code are recognised:
1) organisations, if one organisation directly and (or) indirectly takes part in another organisation and the share of such participation comprises over 25 percent;
2) a natural person and an organisation, if such natural person directly and (or) indirectly takes part in such organisation and the share of such participation comprises over 25 percent;
3) organisations, if one and the same person directly and (or) indirectly takes part in such organisations and the share of such participation in each organisation comprises over 25 percent;
4) an organisation (including a natural person jointly with his interdependent persons, mentioned in Subitem 11 of this Item), possessing powers for an appointment (election) of the one-man executive body of this organisation, or for an appointment (election) of not less than 50
percent of the composition of this organisation's collegiate executive body or board of directors (supervision councin( �
5) organisations, whose one-man executive bodies or not less than 50 percent of the composition of whose collegiate executive body or board of directors (supervision council) are appointed or elected by decision of one and the same persons (of a natural person jointly with his interdependent person, mentioned in Subitem 11 of this Item);
6) organisations, in which over 50 percent of the composition of the collegiate executive body or board of directors (supervision council) are comprised by one and the same natural persons jointly with the interdependent persons, mentioned in Subitem 11 of this Item;
7) an organisation and a person, exercising powers of its one-man executive body; 8) organisations, in which the powers of the one-man executive body are exercised by
one and the same person; 9) organisations and (or) natural persons, if the share of direct participation of every
previous person in every subsequent organisation comprises over 50 percent; 10) natural persons, if one natural person is subordinate to another natural person by
force of his official position; 11) a natural person, his spouse, parents (including adopters), children (including those
adopted), full and not full brothers and sisters, his guardian (trustee) and ward. 3. For the purposes of this Item, as a natural person's share of participation in an
organisation is recognised an aggregate share of participation of this natural person and of his interdependent persons, mentioned in Subitem 11 of Item 2 of this Article, in this organisation.
4. If an impact on the terms and (or) results of transactions, performed by some persons, and (or) on the economic results of their activity is exerted by one or by several other persons by force of their advantageous position on the market or by force of the other similar circumstances, substantiated by the specifics of the performed transactions, such influence is not seen as a ground for recognising these persons as interdependent for taxation purposes.
5. Direct and (or) indirect participation of the Russian Federation, of the subjects of the Russian Federation and of municipal entities in Russian organisations is not in itself a ground for recognising such organisations as interdependent.
Organisations, mentioned in this Item, may also be recognised as interdependent on the other grounds, stipulated in this Article.
6. If the circumstances exist, mentioned in Item 1 of this Article, organisations and (or) natural persons, which (who) are parties of the transactions, have the right to independently recognise themselves for taxation purposes as interdependent persons on the grounds, not envisaged in Item 2 of this Article.
7. The court may recognise the persons as interdependent on the other grounds, not stipulated in Item 2 of this Article, if relations between these persons bear features, pointed out in Item 1 of this Article.
Article 105.2. Procedure for Defining the Share of Participation of One Organisation in Another Organisation, or of a Natural Person in an Organisation
1. For the purposes of this Chapter, the share of participation of one organisation in another organisation is defined in the form of the sum of direct and indirect participation shares of one organisation in another organisation.
2. As a direct participation share of one organisation in another organisation is recognised the share of voting shares of the other organisation, directly belonging to the first organisation, or the share in the authorised (pooled) capital (fund) of the other organisation, directly belonging to the first organisation, and if it is impossible to define such shares - the share, directly belonging to one organisation, defined proportionately to the number of participants in the other organisation.
3. As an indirect participation share of one organisation in another organisation is seen the share, defined in the following procedure:
1) all sequences of participation of one organisation in another organisation are defined through direct participation of every previous organisation in every subsequent organisation in the corresponding sequence;
2) the direct participation shares of every previous organisation are defined in every subsequent organisation in the corresponding sequence;
3) the results of multiplying direct participation shares of one organisation in another organisation through participation of every previous organisation in every subsequent organisation in all sequences are defined.
4. When determining the participation shares of one organisation in another organisation, or of a natural person in an organisation, additional circumstances shall be taken into account through the court.
5. The rules, envisaged in this Article, shall also be applied when determining the participation share of a natural person in an organisation.
Chapter 14.2. General Provisions on Prices and on Taxation. Information, Used When Comparing the Terms of Transactions Between Interdependent Persons with the Terms
of Transactions Between Those Persons, Who Are Not Interdependent
Article 105.3. General Provisions on Taxation in Transactions Between Interdependent Persons
1. If in transactions between interdependent persons commercial or financial conditions are created or established, different from those which would have taken place in transactions, recognised in accordance with the present Section as comparable, between not interconnected persons, any incomes (the profit and the earnings), which could have been derived by one of these persons, but have not been derived by him because of the above-said distinction, shall be recorded for the purposes of this person's taxation.
The incomes (profits and earnings) are recorded for taxation purposes in accordance with this Item, if this does not lead to a reduction of the sum of the tax to be paid into the budgetary system of the Russian Federation (with the exception of the cases, when the taxpayer applies symmetrical correction in conformity with this Code).
For the purposes of this Code, the prices, applied in transactions, the parties of which are the persons, not recognised as interdependent, as well as the incomes (profits and earnings) of persons, who are the parties in such transactions, are recognised as market prices.
2. The incomes (profits and earnings) of interdependent persons, which could have been derived but have not been derived because of the distinction of the said transactions' commercial and (or) financial terms from the commercial and (or) financial terms of the same kind of transaction, whose parties are the persons, not recognised as interdependent, are defined for taxation purposes by the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, while applying the methods, established in Chapter 14.3 of this Code.
3. When defining the tax base, taking into account the prices of the commodity (work and service), applied by the parties of the transaction for taxation purposes (hereinafter referred to in this Section as the price, applied in a transaction), this price is recognised as the market price, unless the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, has proved the contrary, or unless the taxpayer has himself corrected the sums of the tax in conformity with Item 6 of this Article.
The taxpayer has the right to independently apply the price, different from that applied in
the said transaction, if the price, actually applied in this transaction, does not correspond to the market price.
4. When it exerts the tax control in accordance with the procedure stipulated in Chapter 14.5 of this Code, the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, shall check the completeness of the calculation and payment of the following taxes:
1) on the profit of organisations; 2) on the incomes of natural persons, paid in accordance with Article 227 of this Code; 3) on the extraction of useful minerals (if one of the parties of the transaction is the
taxpayer of the said tax and the object of the transaction is the extracted useful mineral, recognised for the taxpayer as an object of taxation by the tax on the extraction of useful minerals, at whose extraction the tax is levied at a tax rate, fixed in percentages);
4) the value added tax (if one of the parties of the transaction is an organisation /an individual businessman/, which /who/ is not a taxpayer of the value added tax or is relieved of the taxpayer's duties on the value added tax).
5. If an understatement of the sums of taxes, mentioned in Item 4 of this Article, is exposed, the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, shall make corrections of the corresponding tax bases.
6. If the taxpayer applies in a transaction between interdependent persons the prices of commodities (works and services), not corresponding to the market prices, and if the said non- correspondence has entailed an understatement of the sums of one or several taxes (advance payments), mentioned in Item 4 of this Article, the taxpayer has the right to independently correct the tax base and the sums of the corresponding taxes after expiry of the calendar year, including the tax period (the tax periods) on taxes, whose sums are subject to correction.
Corrections, mentioned in this Item, may be made: - by organisations simultaneously with submitting a tax declaration on the tax on the
profit of organisations for the corresponding tax period or, if the organisation is not a payer of the tax on the profit of organisations - within the time terms, established for submitting a tax declaration on the profit of organisations;
- by natural persons simultaneously with submitting a tax declaration on the tax on profits of natural persons.
Corrections on the value added tax and on that on the extraction of useful minerals in the cases, envisaged in Item 4 of this Article, are reflected in specified tax declarations for every tax period, in which a deviation of prices has occurred, presented simultaneously with a tax declaration on the tax on the profit of organisations (on the tax on the incomes of natural persons).
The sum of arrears, exposed by the taxpayer on his own in accordance with the results of the correction, effected in conformity with the present Item, shall be paid off within a time term of not later than on the date of payment of the tax on the profit of organisations (of the tax on the incomes of natural persons) for the corresponding tax period. In this case, for the period as from the date of appearance of arrears and to the date of expiry of the fixed time term for paying them, no penalty shall be charged on the sum of arrears.
7. For the purposes of calculating taxes (advance payments) in accordance with the results of the tax periods (accounting periods), ending in the course of the calendar year, the taxpayer has the right to use in transactions, whose parties are interdependent persons, the prices that have actually been applied in such transactions.
8. If the prices are applied in transactions in conformity with the instructions of the antimonopoly body, these prices shall be recognised for taxation purposes as market prices, with taking into account the specifics, stipulated in Article 105.4 of this Code for transactions, in which regulated prices are applied.
9. If a transaction was concluded by the results of exchange auctions, held in conformity with the legislation of the Russian Federation or with the legislation of a foreign state, such price shall be recognised for taxation purposes as the market price.
10. If in conformity with the legislation of the Russian Federation, making an estimation at the performance of a transaction is obligatory, the cost of the object of estimation, defined by an assessor in conformity with the legislation of the Russian Federation on the assessment activity, is seen as a ground for determining the market price for taxation purposes.
11. If the price, applied in a transaction, is defined in conformity with an agreement on the price formation, signed in conformity with Chapter 14.6 of this Code, this price is recognised for taxation purposes as the market price.
12. If in the chapters of Part Two of this Code, regulating the issues of the calculation and payment of individual taxes, other rules for determining the price of the commodity (work and service) are defined for taxation purposes, the rules of Part Two of this Code shall be applied.
13. The rules, envisaged in this Section, are spread to transactions, whose performance entails the need to record if even by only one of the parties of such transactions the incomes, the outlays and (or) the cost of extracted useful minerals, which leads to an increase and (or) decrease of the tax base for taxes, envisaged in Item 4 of this Article.
Article 105.4. Specifics in Recognising Prices as Market Prices for Taxation Purposes at the Application of Regulated Prices
1. As taxpayers make transactions, with respect to which the price regulation is envisaged by fixing the price or by agreeing the price formula with the authorised executive power body, and by establishing maximum and (or) minimum ultimate prices and mark-ups to the price or discounts from the price, or by way of other restrictions on the profitability or profit in these transactions, the prices of such transactions are recognised as market prices for taxation purposes, while taking into account the specifics, established in this Article.
The said specifics shall be taken into account, if prices are regulated in conformity with the legislation of the Russian Federation, with the acts of the Government of the Russian Federation, with the legislation of the subjects of the Russian Federation, with municipal legal acts, with the normative legal acts of the authorised bodies, with the normative legal acts of foreign states, as well as with international agreements of the Russian Federation.
2. If the maximum ultimate price is fixed, such price shall not be taken into account when defining the market price, if the minimum value of the range of market prices, defined in accordance with Chapter 14.3 of this Code, not taking into account the minimum ultimate price, exceeds this minimum ultimate price. Otherwise, as the range of market prices is recognised the range, the minimum value of which is equal to this minimum ultimate price, while the maximum price is assumed as equal to its maximum value, defined in conformity with Chapter 14.3 of the present Code.
If the maximum ultimate price is established, such price shall not be taken into account when defining the market price, if this maximum ultimate price exceeds the maximum value of the range of market prices, defined in conformity with Chapter 14.3 of this Code, not taking into account the said maximum ultimate price. Otherwise, as the range of market prices is recognised the range, whose maximum value is equal to this maximum ultimate price and whose minimum value is assumed as equal to its minimum value, defined in conformity with Chapter 14.3 of the present Code.
3. If both the minimum and the maximum ultimate prices are simultaneously established, such prices are not taken into account when determining the market price, if the minimum value of the range of market prices, defined in conformity with Chapter 14.3 of this Code, not taking into account the said minimum and maximum ultimate prices, exceeds this minimum ultimate price, while the established maximum ultimate price exceeds the maximum value of this range
of market prices. Otherwise, the minimum and (or) the maximum values of the range of market prices shall be corrected, respectively, in accordance with the procedure, envisaged in Item 2 of this Article.
4. If the minimum and (or) the maximum mark-ups to the prices or discounts from the prices are established, or if other restrictions are imposed upon the level of the profitability or of the profit, the range of market prices (the range of profitability), defined in conformity with Chapter 14.3 of this Code, are subject to correction in accordance with the procedure, similar to that envisaged in Items 2 and 3 of the present Article.
Article 105.5. Comparability of Commercial and (or) Financial Conditions of Transactions, and the Functional Analysis
1. For determining the incomes (profits and earnings) in transactions, the parties of which are interdependent persons, the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, shall compare such transactions or the aggregates of such transactions for the purposes of application of the methods, stipulated in Article 105.7 of this Code (hereinafter in this Code referred to as an analysed transaction) with one or several transactions, whose parties are not interdependent persons (hereinafter referred to in this Code as compared transactions).
2. For the purposes of this Code, compared transactions are recognised as comparable with an analysed transaction, if they both are performed under similar commercial and (or) financial conditions with an analysed transaction.
3. If the commercial and (or) financial conditions of compared transactions differ from the commercial and (or) financial conditions of an analysed transaction, such transactions may be recognised as comparable with an analysed transaction, if distinctions between these conditions of an analysed transaction and of compared transactions do not exert an essential influence upon their results, or if such distinctions may be taken into account by applying for taxation purposes relevant corrections to the terms and (or) results of compared transactions or of an analysed transaction.
4. When determining comparability of transactions, and in order to make corrections of the transactions' commercial and (or) financial terms, an analysis of the following characteristics of an analysed transaction and of compared transactions shall be carried out, which may have an essential impact upon the commercial and (or) financial terms of transactions, whose parties are not the persons, recognised as interdependent:
1) characteristics of commodities (works and services), which are an object of a transaction;
2) characteristics of functions, fulfilled by the Parties of a transaction in conformity with the business turnover customs, including the characteristics of the assets, used by the parties of a transaction, and of the risks, assumed by them, as well as the distribution of responsibility between the parties of a transaction and the other terms of a transaction (hereinafter referred to in this Code as the functional analysis);
3) terms of agreements (contracts), concluded between the parties of a transaction, influencing the prices of commodities (works and services);
4) characteristics of the economic conditions for an activity of the parties of a transaction, including the characteristics of the corresponding markets of commodities (works and services), having an impact on the prices of commodities (works and services);
5) characteristics of the market (commercial) strategies of the parties of a transaction, exerting an influence on the prices of commodities (works and services).
5. Comparability of the commercial and (or) financial conditions of compared transactions with the conditions of an analysed transaction is determined, taking into account the following terms:
1) amount of commodities and volume of the performed works (of the rendered services); 2) time terms for fulfilling the liabilities of the transaction; 3) terms for the payments, applied in the corresponding transactions; 4) exchange rate of foreign currency, applied in a transaction, with respect to the rouble
or to another currency, and its changes; 5) other terms for the distribution of rights and duties between the Parties of a transaction
(on the ground of the results of the functional analysis). 6. When determining comparability of the commercial and (or) financial conditions of
compared transactions with those of an analysed transaction, the functions, fulfilled by the parties of a transaction, are recorded taking into account the material and the intangible assets at their disposal. For the purposes of this Chapter, as the assets are understood the resources (the property, including monetary funds, and the property rights, including intellectual rights), which the person possesses, uses or disposes of for the purposes of deriving an income. To the principal functions of the Parties of a transaction, taken into account when determining comparability of the commercial and (or) financial conditions of compared transactions with those of an analysed transaction, are referred, in particular:
1) carrying out the design of commodities and their technological development; 2) performance of the output of commodities; 3) carrying out the assembly of commodities or of their components; 4) performance of the assembly and (or) the installation of the equipment; 5) conducting the scientific research and the research and development works; 6) acquisition of material valuables; 7) carrying out the wholesale or the retail trade in commodities; 8) fulfilment of functions involved in the repairs and in the guaranteed servicing; 9) promotion of commodities (works and services) to new commodity markets, the
marketing and the advertising; 10) storage of commodities; 11) transportation of commodities; 12) insurance; 13) consulting and information servicing; 14) keeping accountancy records; 15) legal servicing; 16) provision with the personnel; 17) fulfilment of the agents' functions, and mediation; 18) financing and performance of financial operations; 19) ensuring the quality standard; 20) carrying out the strategical management, including defining the price policy, the
strategy for the output and for realising commodities (works and services), the volume of sales, the range of commodities (of the offered works and services), and their consumer properties, as well as an operative management;
21) training and raising the workers' qualifications; 22) organising the sales and (or) manufacture of commodities with attracting other
persons, disposing of the relevant capacities. 7. When determining comparability of the commercial and (or) financial conditions of
compared transactions with those of an analysed transaction, the following risks, assumed by each of the parties of the transaction at the performance of their activity and exerting an influence on the terms of the transaction, shall also be taken into account:
1) production risks, including the risk of incompletely loading the production capacities; 2) risk of a change in market prices for the acquired materials and for the put out
products as a result of a change in the economic situation, and the risk of a change in the other
market conditions; 3) risk of the devaluation of the stocks and of the loss by commodities of their standard
and of the other consumer properties; 4) risks, connected with the loss of the property or of the property rights; 5) risks of a change in the exchange rate of foreign currency with respect to the rouble or
to another currency, or in the interest rates, and the credit risks; 6) risk, connected with a lack of results in the scientific research and the research and
development works; 7) investment risks, connected with probable financial losses as a result of errors,
committed in making investments, including selection of objects for investing; 8) risk of inflicting damage upon the environment; 9) business (commercial) risks, connected with the performance of the strategical
management, including the price policy and the strategy for realising commodities (works and services);
10) risk of a lack of demand for the commodity (the risk for the stocks, or the warehouse risk);
8. When determining comparability of the commercial and (or) financial conditions of compared transactions with those of an analysed transaction, the characteristics of the markets of commodities (works and services) shall be taken into account, on which compared transactions and an analysed transaction are performed. In this case, distinctions in the characteristics of the markets of commodities (works and services), where compared transactions and an analysed transaction are performed, shall not exert an essential influence upon the commercial and (or) financial terms of transactions made on them, or the influence of the said distinctions may be eliminated by relevant corrections.
As the market of commodities (of works and services) is recognised the area of turnover of these commodities (works and services), defined proceeding from the possibility for the buyer (for the seller) to purchase (to realise) a commodity without essential additional outlays on the territory of the Russian Federation or of that beyond the Russian Federation, which it the nearest to the buyer (to the seller).
9. When determining comparability of characteristics of the markets of commodities (works and services), the following factors shall be taken into account:
1) geographical place of the markets' location and their size; 2) existence of competition on the markets and a relative competitive capacity of sellers
and buyers on the market; 3) existence of homogeneous commodities (works and services) on the market; 4) offer and demand on the market, as well as the consumers' purchasing capacity; 5) degree of the state interference into the market processes; 6) level of development of the production and transport infrastructure; 7) other characteristics of the market, having an impact upon the price of a transaction. 10. When determining comparability of the commercial and (or) financial conditions of
compared transactions with those of an analysed transaction, the commercial strategies of the Parties of comparable transactions and of an analysed transaction shall be taken into account, to which, in particular, are referred the strategies, directed at the renovation and improvement of the put out products and the emergence onto the new markets for the sales of these products.
11. If at determining comparability of the commercial and (or) financial conditions of transactions it is necessary to define comparability of the terms of a loan, of a credit agreement, of a contract of surety or of a bank guarantee, when comparing the terms of the said contracts into account shall also be taken the credit history and the purchasing capacity, respectively, of the receiver of a loan or of a credit, of the person, whose liabilities are provided for by a surety or by a bank guarantee, the character and the market cost of the provision for the execution of
the liability, as well as the time term, for which a loan or a credit is granted, the currency, which is the object of the contract of loan or of credit, the procedure for determining the interest rate (whether it is fixed or floating) and the other conditions, exerting an influence on the size of the interest rate (on the remuneration) under the corresponding contract.
12. Taking into account the terms of compared transactions in conformity with Item 4 of this Article, corrections for ensuring the necessary degree of comparability of the terms of compared transactions with those of an analysed transaction shall be effected by the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, on the ground of the following principles:
1) incomes (the profit and the earnings) of the parties of a transaction, which is not a controlled one, shall be formed taking into account the used assets and assumed economic (commercial) risks under the economic conditions, existing on the market of commodities (works and services), and shall reflect the functions, fulfilled by each Party of the transaction in accordance with the contract terms and with the business turnover customs;
2) fulfilment of additional functions, the use of the assets, exerting an essential influence on the size of incomes (of the profit and the earnings), and taking additional commercial (economic) risks by the Parties of the transaction in accordance with the market (commercial) strategy under the other equal conditions, shall be accompanied by a rise in the expected incomes (the profit and the earnings) from such transaction.
Article 105.6. Information, Used When Comparing the Terms of Transactions Between Interdependent Persons with Those Between Persons, Who Are Not Interdependent
1. When exerting the tax control in connection with the performance of transactions, whose Parties are interdependent persons (including at comparing the commercial and (or) financial conditions of an analysed transaction with the commercial and (or) financial conditions of comparable transactions), the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, shall use the following information:
1) information on the prices and the quotations of Russian and foreign exchanges; 2) customs statistics of the external trade of the Russian Federation, published or
presented at an inquiry by the federal executive power body, authorised in the area of the customs business;
3) information on the prices (on the ultimate margins of price fluctuations) and on the exchange quotations, contained in the official information sources of the authorised state power bodies and of local self-government bodies in conformity with the legislation of the Russian Federation, with the legislation of the subjects of the Russian Federation and with municipal legal acts (in particular, in the area of regulating the price formation and the statistics), in the official information sources of foreign states or of international organisations, or in the other published and (or) generally available editions, and in the information systems;
4) data of the price-information agencies; 5) information on transactions, performed by the taxpayer. 2. If information, referred to in Item 1 of this Article, is absent (or insufficient), the federal
executive power body, authorised to exert control and supervision in the area of taxes and fees, shall use the following information:
1) information on the prices (on the scope of price vacillations) and on the quotations, contained in the published and (or) in the generally available editions, and in the information systems;
2) information, obtained from the accountancy and statistical reports of organisations, including the above-said information, published in the generally available Russian or foreign editions and (or) contained in the generally available information systems, as well as on the
official sites of Russian and foreign organisations. Information, obtained from the accountancy reports of foreign organisations, may be
used for determining the range of profitability for Russian organisations (for foreign organisations, whose activity on the territory of the Russian Federation leads to setting up a permanent representation), only if it is impossible to calculate such range of profitability on the basis of data from the accountancy reports of Russian organisations, which performed comparable transactions;
3) information on the market cost of the objects of estimation, defined in conformity with the legislation of the Russian Federation or of foreign states on the assessment activity;
4) other information, used in conformity with Chapter 14.3 of the present Code. 3. For comparing for taxation purposes the terms of transactions made between
interdependent persons with the terms of transactions between the persons, who are not interconnected, it is inadmissible to use information, comprising a tax secret, as well as the other information, an access to which is restricted in conformity with the legislation of the Russian Federation.
The restriction, imposed in this Item, is not to be spread to information on the taxpayer, with respect to whom a check is conducted by the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, as concerns the fullness of the calculation and payment of taxes in connection with the performance of transactions between interdependent persons.
4. When comparing for taxation purposes the terms of transactions, made between interdependent persons, with the terms of transactions, made between the persons, who are not interdependent, the generally available information sources, as well as information on the taxpayer shall be exclusively used.
5. When comparing for taxation purposes the terms of transactions made between interdependent persons with the terms of transactions between the persons, who are not interdependent, as well as when preparing and presenting the documentation in accordance with Article 105.15 of the present Code, the tax payer has the right to use, in addition to information on his own activity, any generally available information sources.
6. If, when conducting a check of the fullness of the calculation and payment of taxes in connection with the performance of transactions between interdependent persons, the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, disposes of information on comparable transactions, made by the taxpayer with respect to whom such check is conducted, and the other parties of which are the persons, who are not recognised as interdependent with the above-said taxpayer, then, when comparing such transactions with an analysed transaction, the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, has no right to use other information for determining the range of market prices.
Chapter 14.3. Methods, Used at Determining for Taxation Purposes the Incomes (Profits and Earnings) from Transactions, Whose Parties Are Interdependent Persons
Article 105.7. General Provisions on Methods, Used at Determining for Taxation Purposes the Incomes (Profits or Earnings) in Transactions, Whose Parties Are Interdependent Persons
1. When exerting the tax control in connection with the performance of transactions between interdependent persons (including when comparing the commercial and /or/ financial terms of an analysed transaction and its results against the commercial and /or/ financial terms of comparable transactions and against their results), the federal executive power body,
authorised to exert control and supervision in the area of taxes and fees, shall apply, in accordance with the procedure, established in this Chapter, the following methods:
1) method of comparable market prices; 2) method of the price of the subsequent realisation; 3) method of expenditures; 4) method of comparable profitability; 5) method of distributing the profit. 2. It is admissible to use combinations of two or more methods, envisaged in Item 1 of
this Article. 3. The method of comparable market prices is a priority one in determining for taxation
purposes correspondence of the prices, applied in transactions, to the market prices, unless otherwise stipulated in Item 2 of Article 105.10 of this Code. The application of other methods, indicated in Subitems 2-5 of Item 1 of this Article, is admissible, if the application of the method of comparable market prices is impossible, or if its application does not make it possible to make for taxation purposes a substantiated conclusion on correspondence or non- correspondence of the prices, applied in transactions, to the market prices.
The method of comparable market prices is applied for determining correspondence of the price, applied in a controlled transaction, to the market price, in accordance with the procedure established in Article 105.9 of this Code, if on the corresponding market of commodities (works and services) there is if even only one comparable transaction, whose object are identical (if such are absent - homogeneous) commodities (works or services), as well as if there is sufficient information on such transaction.
For the application of the method of comparable market prices in order to determine correspondence of the price, applied by the taxpayer in a controlled transaction, as a comparable transaction may be used the transaction, performed by the indicated taxpayer with the persons, who are not interdependent with this taxpayer, under the condition that such transaction is comparable with an analysed transaction.
4. If there is no generally available information on the prices in comparable transactions with identical (homogeneous) commodities (works and services), for the purposes of determining the fullness of the calculation and payment of taxes in connection with the performance of transactions between interdependent persons, one of the methods, mentioned in Subitems 2-5 of Item 1 of this Articles, shall be applied.
Unless otherwise envisaged in this Chapter, that method shall be applied, which permits, taking into account the actual circumstances and conditions of a controlled transaction, to draw the most substantiated conclusion on the correspondence or non-correspondence of the price, applied in a transaction, to market prices.
5. The methods, indicated in Subitems 2-5 of Item 1 of this Article, may also be applied when determining for taxation purposes the incomes (profits and earnings) for a group of homogeneous transactions, whose Parties are interdependent persons.
As homogeneous transactions for the purposes of Chapter 14.2 of this Code and of Chapters 14.4 - 14.6 of this Code are recognised transactions, whose object may be identical (homogeneous) commodities (works and services) and which are performed under comparable commercial and (or) financial conditions.
6. When selecting the method to be applied for determining for taxation purposes the incomes (profits and earnings) in transactions, whose Parties are interdependent persons, the fullness and authenticity of the initial data shall be taken into account, as well as the substantiation of the corrections, made for ensuring comparability of compared transactions with an analysed transaction.
7. For the purposes of applying the methods, stipulated in Item 1 of this Article, in addition to information on particular transactions may be used generally available information on
the formed market prices level and (or) on the exchange quotations, as well as the data from the price -information agencies on prices (on the range of prices) for identical (homogeneous) commodities (works and services) on the corresponding markets of the said commodities (works and services). The use of the sources of information on the market prices for the purposes of applying the methods, envisaged in Item 1 of this Article, is admissible under the condition of ensuring comparability of transactions, the data on which are contained in these information sources, with an analysed transaction.
8. For the purposes of application of the methods, mentioned in Subitems 2 and 3 of Item 1 of this Article, the data from the accountancy reports, on whose basis the range of profitability is calculated, shall be put into a comparable form, ensuring that an impact of deviations in the procedure for recording the outlays on profitability indices, calculated in conformity with the methods, mentioned in Subitems 2 and 3 of Item 1 of this Article, is inessential.
If it is impossible to ensure comparability of data from the accountancy reports for the purposes of calculating the range of profitability and of determining for taxation purposes the incomes (profits and earnings), in transactions, whose Parties are interdependent persons, the methods shall be applied, referred to in Subitems 4 and 5 of Item 1 of this Article.
9. If the methods, indicated in Item 1 of this Article, do not permit to determine if the price of a commodity (work or service), applied in a single transaction, corresponds to the market price, correspondence of the price, applied in such transaction, to the market price may be defined, proceeding from the market cost of the object of the transaction, established as a result of an independent assessment in accordance with the legislation of the Russian Federation or of foreign states on the assessment activity.
In this case under a single transaction for the purposes of this Article is implied a transaction, the economic substance of which differs from the organisation's principal activity and which is performed on the single-time basis.
10. The methods, pointed out in Subitems 4 and 5 of Item 1 of the present Article, may be applied without directly calculating the values of market prices. If these methods are applied, the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, shall compare the financial indices (results) of an analysed transaction (of a group of homogeneous analysed transactions) with the range of profitability (with the financial indices, calculated on the ground of the range of profitability) for comparable transactions, on the ground of which it shall calculate the sum of incomes (profit and earnings), which would have been derived, if the parties of the given transaction were the persons, not recognised as interdependent.
11. The court may take into account other circumstances of importance for determining correspondence of the price, applied in a transaction, to the market price, without restrictions, stipulated in Chapter 14.2 of this Code.
12. As they make transactions, the taxpayers are not obliged to rely on the methods, pointed out in Item 1 of this Article, for substantiating their policy in the area of price formation for any purposes, not stipulated in this Code.
Article 105.8. Financial Indices and the Range of Profitability 1. When determining for taxation purposes the incomes (profit and earnings) in
transactions, the parties of which are interdependent persons, the following profitability indices may be used in accordance with the procedure, stipulated in Articles 105.10-105.13 of this Code:
1) gross profitability, defined as the ratio of the gross profit to the earnings from the sales, calculated while not taking into account the excises and the value added tax;
2) gross profitability of expenditures, defined as the ratio of the gross profit to the prime
cost of the sold commodities (works and services); 3) profitability of the sales, defined as the ratio of the profit from the sales to the earnings
from the sales, calculated not taking into account the excises and the value added tax; 4) profitability of expenditures, defined as the ratio of the profit from the sales to the sum
of the prime cost of the sold commodities (works and services) and of the commercial and managerial expenditures, connected with selling commodities (works and services);
5) profitability of the commercial and managerial outlays, defined as the ratio of the gross profit to commercial and managerial outlays, connected with the sale of commodities (works and services);
6) profitability of the assets, defined as the ratio of the profit from the sales to the current market cost of the assets (non-working and working assets), directly or indirectly used in an analysed transaction. If there is no necessary information on the current market cost of the assets, profitability of the assets may be defined on the ground of data from the accountancy reports.
2. Indices, mentioned in Item 1 of this Article, and the other financial indices are defined for the purposes of this Chapter for Russian organisations on the ground of data from the accountancy reports, compiled in conformity with the legislation of the Russian Federation on the accountancy recording.
The said financial indices for foreign organisations shall be defined on the ground of data from the accountancy reports, compiled in conformity with the legislation of foreign states. To ensure comparability with the data of the accountancy reports, compiled in conformity with the legislation of the Russian Federation on the accountancy recording, these data shall be corrected.
3. When determining the range of profitability, the values of profitability, defined in accordance with the results of at least four comparable transactions, are used, including those made by the taxpayer under the condition that these transactions have been made with the persons, not interdependent with the taxpayer, or on the ground of data from the accountancy reports of at least four comparable organisations.
The above-said organisations shall be selected, taking into account their departmental specifics and the corresponding kinds of activity they carry out under the economic (commercial) conditions, comparable with those of an analysed transaction.
If in the branch, to which the person - a party of an analysed transaction, belongs, there are no organisations, not interdependent with the said person, the organisations for carrying out an analysis shall be selected taking into account the functions, fulfilled by these organisations, the risks they have assumed and the assets they use.
In an absence of information on four and more comparable transactions, or in an absence of information of the accountancy reports of four and more comparable organisations, for determining the range of profitability may be used information on a smaller number of comparable transactions (of the accountancy reports of a smaller number of organisations).
4. For the purposes of application of methods, indicated in Subitems 2-4 of Item 1 of Article 105.7 of this Code, the minimum and the maximum values of the range of profitability shall be defined, calculated as follows:
1) an aggregate of the profitability values, used for determining the range of profitability, shall be arranged in the order of growth, thus forming a sample to be used for determining this range. To each profitability value, beginning with the minimum one, shall be awarded an ordinal number. If the sample contains two and more similar profitability values, all such values shall be included into the sample. When determining the range of profitability, the profitability value of an analysed transaction is not taken into account;
2) the minimum value of the range of profitability is determined in the following procedure:
- if the quotient for division by four of the number of profitability values in the sample, formed in accordance with Subitem 1 of this Item, is a whole number, as the minimum value of the range of profitability is recognised an average arithmetical of the profitability value, bearing in the sample an ordinal number, equal to this whole number, and of the profitability value under the next ordinal number in this sample;
- if the quotient from division by four of the number of profitability values in the sample, formed in accordance with Subitem 1 of this Item, is not a whole number, as the minimum value of the range of profitability is recognised the profitability value, having in the sample an ordinal number, equal to the whole part of this fractional number, increased by a unit;
3) the maximum value of the range of profitability is defined in the following procedure: - if the product of multiplying 0.75 by the figures of the profitability values in the sample,
formed in accordance with Subitem 1 of this Item, is a whole number, as the maximum value of the range of profitability is recognised an average arithmetical of the profitability value, having in the sample an ordinal number, equal to this whole number, and of the profitability value, having in this sample an ordinal number, next in the order of growth;
- if the product of multiplying 0.75 by the number of the profitability values in the sample, formed in accordance with Subitem 1 of this Item, is not a whole number, as the maximum value of the range of profitability is recognised the profitability value, having in the sample an ordinal number, equal to the whole part of this fractional number, increased by a unit.
5. The calculation of profitability by the results of an activity, performed under comparable economic (commercial) conditions, on the ground of data from an organisation's accountancy reports, may be made with simultaneously observing the following conditions:
1) if an organisation performs a comparable activity and fulfils comparable functions, involved in this activity. Comparability of the activity may be defined with an account of the kinds of economic activity, envisaged in the All-Russia Classifier of the Kinds of Economic Activity, as well as in the international and in the other classifiers;
2) if the aggregate value of an organisation's net assets is not negative according to the data from the accountancy reports as in the state on December 31 of the last year out of several years, for which the profitability is calculated;
3) if an organisation has sustained no losses from the sales in accordance with the data from the accountancy reports over longer than one year out of several years, for which the profitability is calculated;
4) if an organisation does not take part, directly and (or) indirectly, in another organisation with a share of such participation of over 25 percent (with the exception of the cases, when information on the consolidated financial reports of the organisations, used for the calculation of the range of profitability, is available), or if it has as a partner (shareholder) an organisation with a share of direct participation of over 25 percent.
6. If as a result of application of the conditions, mentioned in Item 5 of this Article, less than four organisations are left, the criteria for the share of participation, named in Subitem 4 of Item 5 of this Article, may be raised from 25 to 50 percent.
7. At the calculation of the range of profitability shall be used information, obtained as in the state at the moment of performance of a controlled transaction, but not later than on December 31 of the calendar year, in which the controlled transaction was made, or the data from the accountancy reports for three calendar years, directly preceding the calendar year, in which an analysed transaction was made (or the calendar year, in which the prices in an analysed transaction were fixed).
To the above-said information is referred the taxpayer's information on transactions he has performed with the persons, who are not interdependent with him.
8. To ensure comparability when determining the range of the market profitability on the ground of data from the accountancy reports of comparable organisations, the profitability
indices may be corrected for the correction of distinctions in the indices of the debtor and the creditor indebtedness, and of the commodity and material stocks in accordance with data from the accountancy reports of the taxpayer and of the organisations, the data from whose accountancy reports are used for determining the range of profitability.
Article 105.9. Method of Comparable Market Prices 1. The method of comparable market prices is the method for determining
correspondence of the price of commodities (works and services) in an analysed transaction to the market price on the ground of comparing the price, applied in an analysed transaction, with the range of market prices, defined in accordance with the procedure, stipulated in Items 2-6 of this Article.
2. If there is information on only one comparable transaction, whose object are identical (if such are absent - homogeneous) commodities (works and services), the price of the said transaction may be recognised simultaneously as the minimum and the maximum values of the range of market prices, only if the commercial and (or) financial conditions of an analysed transaction are fully comparable with the commercial and (or) financial conditions of an analysed transaction (or if the full comparability of such conditions is ensured with the assistance of relevant corrections), as well as under the condition that the seller of the products (works and services) in a comparable transaction does not occupy the dominant position on the market of these identical (in an absence of such - homogeneous) commodities (works and services). In this case, an assessment of the dominating position is made taking into account provisions of Federal Law No. 135-FZ of July 26, 2006 on the Protection of Competition, or taking into account provisions of the corresponding legislation of foreign states.
3. If there is information on several comparable transactions (including on those performed by the taxpayer, under the condition that the indicated transactions have been made with the persons, who are not interdependent with the taxpayer), whose object are identical (if such are absent - homogeneous) commodities (works and services), the range of market prices is determined in accordance with the following procedure:
1) an aggregate of prices, applied in comparable transactions, used for determining the range of profitability, shall be arranged in the order of growth, thus forming a sample used for determining this range. To each price value, beginning with the minimum one, shall be awarded an ordinal number. If the sample contains two and more similar profitability values, all such values shall be included into the sample. When determining the range of market prices, the price, applied in an analysed transaction, shall not be taken into account. If the number of comparable transactions, performed by the taxpayer, whose Parties are not interdependent persons, is sufficient, when determining the range of market prices, information on the other transactions shall not be taken into account;
2) the minimum value of the range of market prices shall be determined in the following procedure:
- if the quotient from division by four of the number of prices in the sample, formed in accordance with Subitem 1 of this Item, is a whole number, as the minimum value of the range of market prices is recognised an average arithmetical of the price value, holding in the sample an ordinal number, equal to this whole number, and of the price value, holding the next ordinal number in the order of growth in this sample;
- if the quotient from division by four of the number of price values in the sample, formed in accordance with Subitem 1 of this Item, is not a whole number, as the minimum value of the range of market prices is recognised the price value, holding in the sample an ordinal number, equal to the whole part of this fractional number, increased by a unit;
3) the maximum value of the range of market prices is defined in the following procedure: - if the product of multiplying 0.75 by the figures of the price values in the sample, formed
in accordance with Subitem 1 of this Item, is a whole number, as the maximum value of the range of market prices is recognised an average arithmetical of the price value, holding in the sample an ordinal number, equal to this whole number, and of the price value, holding in this sample an ordinal number, next in the order of growth;
- if the product of multiplying 0.75 by the figures of the price values in the sample, formed in accordance with Subitem 1 of this Item, is not a whole number, as the maximum value of the range of market prices is recognised the price value, holding in the sample an ordinal number, equal to the whole part of this fractional number, increased by a unit.
4. The range of market prices is defined on the basis of the existing information on prices, applied in the course of an analysed period, or of information supplied as on the date, closest to the performance of the controlled transaction.
5. At an application of exchange quotations, the range of market prices is defined on the basis of the prices of transactions, whose object are identical (homogeneous) commodities, registered by the corresponding exchange, on the ground of information, published or obtained at an inquiry from the corresponding exchange. As the range of market prices is recognised the interval between the minimum and the maximum price of the transactions, registered by the exchange as on the date of their performance. When determining the range of market prices on the ground of exchange quotations, it is admissible to take into account distinctions in the economic (commercial) conditions of the transactions, for which, it is admissible, in particular, to make corrections, which will take into account distinctions in the following economic (commercial) conditions:
1) the outlays, substantiated and confirmed documentally and (or) by the information sources, which are necessary for the delivery of commodities (works and services) to the corresponding market;
2) the outlays on the payment of export customs duties; 3) the terms of the payment; 4) the commission (the agent's) remuneration of a trade broker (of a commissioner or an
agent) for his fulfilment of trade and mediation functions. 6. When using data from the price-information agencies on the prices (on the ranges of
prices) for identical (homogeneous) commodities (works and services) for the purposes of application of the method of comparable market prices in conformity with Item 7 of Article 105.7 of this Code, as the minimum and the maximum values of the range of market prices may be recognised, respectively, the minimum and the maximum values of prices on the transactions, performed in a similar period of time under comparable conditions.
7. If the price, applied in an analysed transaction, lies within the range of market prices, defined in conformity with the provisions of the present Article, for taxation purposes it is recognised that such price corresponds to the market price.
If the price, applied in an analysed transaction, is less than the minimum value in the range of market prices, defined in conformity with the provisions of this Article, for taxation purposes is assumed the price, corresponding to the minimum value in the range of market prices.
If the price, applied in an analysed transaction, exceeds the maximum value in the range of market prices, defined in conformity with the provisions of this Article, for taxation purposes shall be assumed the price, corresponding to the maximum value in the range of market prices.
The minimum or the maximum values in the range of market prices are applied for taxation purposes in accordance with this Item under the condition that this does not lead to a reduction of the sum of the tax, subject to payment into the budgetary system of the Russian Federation.
Article 105.10. Method of the Price of Subsequent Realisation
1. The method of the price of subsequent realisation is the method for determining correspondence of the price in an analysed transaction to the market price on the ground of comparing the gross profitability, obtained by the person, who has performed an analysed transaction at the subsequent realisation (resale) by him of the commodity he has acquired in this analysed transaction (in a group of homogeneous transactions), with the market range of the gross profitability, defined in accordance with the procedure, stipulated in Article 105.8 of this Code.
2. The use of the method of the price of subsequent realisation is preferable as compared with the other methods for determining correspondence to market prices of the prices, at which the commodity is acquired within the framework of an analysed transaction and is resold without any processing within the framework of a transaction, whose parties are the persons, not recognised as interdependent. This method is used, if the person, carrying out the resale, does not possess any objects of intangible assets, exerting an essential impact upon the level of his gross profitability. The method of the price of subsequent realisation may also be applied in the cases, when the following operations are performed at the resale of the commodity:
1) preparation of the commodity to the resale and to the transportation (arrangement of commodities into lots, making dispatches, sorting out and repacking);
2) mixing commodities, if the characteristics of the end products (of semi-finished products) do not essentially differ from the characteristics of mixed commodities.
3. If the subsequent realisation of the commodity in transactions, made under comparable commercial and (or) financial conditions between the person, carrying out the resale, and the persons (the person) who are (is) not his interdependent persons (person), is effected at different prices, as the price of subsequent realisation of the commodity when determining the range of profitability is used an average-weighted price of this commodity in all such transactions.
4. If the gross profitability of the person, effecting the resale, lies within the scope of the range of profitability, defined in the procedure stipulated in Article 105.8 of this Code, for taxation purposes it shall be recognised that the price, at which the commodity was acquired in the controlled transaction, corresponds to the market price.
5. If the gross profitability of the person, effecting the resale, is less than the minimum value in the range of profitability, defined in the procedure stipulated in Article 105.8 of this Code, for taxation purposes shall be assumed the price, applied in the controlled transaction, which is defined proceeding from the actual price at the subsequent realisation of the commodity and from the gross profitability, corresponding to the minimum value in the range of profitability.
If the gross profitability of the person, effecting the resale, exceeds the maximum value of the range of profitability, defined in the procedure stipulated in Article 105.8 of this Code, for taxation purposes shall be assumed the price, applied in the controlled transaction, which is defined proceeding from the actual price at the subsequent realisation of the commodity and from the gross profitability, corresponding to the maximum value in the range of profitability.
6. For the purposes of application of the method of the price of subsequent realisation, it is admissible to use data from the price-information agencies on the prices (on the price ranges) for identical (homogeneous) commodities (works and services), and to define the range of market prices for identical (homogeneous) commodities (works and services) for the purposes of applying the said method in accordance with the procedure, stipulated in Item 6 of Article 105.9 of this Code.
7. Application for taxation purposes of the minimum or the maximum value of the range of profitability in accordance with Item 5 of the present Article is effected under the condition that this does not lead to a reduction of the sum of the tax, subject to payment into the
budgetary system of the Russian Federation.
Article 105.11. Method of Expenditures 1. The method of expenditures (the expenditures method) is a method for determining
correspondence of the price in an analysed transaction to the market price on the ground of comparing the gross profitability of expenditures of the person, who is a party in an analysed transaction (in a group of analysed homogeneous transactions), with the market range of the gross profitability of expenditures in comparable transactions, defined in accordance with the procedure, stipulated in Article 105.8 of this Code.
2. The expenditures method may be applied, in particular, in the following cases: 1) at the performance of works (at rendering services) by the persons, who are
interdependent with the seller (with the exception of the cases, when at the performance of works (at rendering services) intangible assets are used, exerting an essential influence upon the level of profitability of the seller's expenditures);
2) at rendering services in the management of monetary funds, including trade operations on the securities market and (or) on the currency market;
3) at rendering services, involved in fulfilling the functions of a one-man executive body of an organisation;
4) at selling raw materials or semi-finished commodities to the persons, who are interdependent with the seller;
5) at realising commodities (works and services) under long-term contracts between interdependent persons.
3. If the gross profitability of expenditures of the seller, who is a party in an analysed transaction, on an indicated transaction lies within the range of profitability, defined in accordance with the procedure, stipulated in Article 105.8 of this Code, it is recognised for taxation purposes that the price, applied in an analysed transaction, corresponds to market prices.
4. If the gross profitability of the seller's expenditures is less than the minimum value in the range of profitability, defined in the procedure stipulated in Article 105.8 of this Code, for taxation purposes shall be taken the price, applied in an analysed transaction and defined proceeding from the actual prime cost of the realised commodities (works and services) and from the gross profitability of expenditures, which corresponds to the minimum value in the range of profitability.
If the gross profitability of the seller's expenditures exceeds the maximum value of the range of profitability, defined in the procedure stipulated in Article 105.8 of this Code, for taxation purposes shall be taken the price, applied in an analysed transaction and defined proceeding from the actual prime cost of the realised commodities (works and services), and from the gross profitability of expenditures, which corresponds to the maximum value in the range of profitability.
5. For the purposes of application of the expenditures method it is admissible to use data from the price-information agencies on prices (on the price ranges) for identical (homogeneous) commodities (works and services) and to define the range of the market price for identical (homogeneous) commodities (works and services) for the purpose of applying the said method in accordance with the procedure, envisaged in Item 6 of Article 105.9 of this Code.
6. The minimum or the maximum value in the range of profitability is applied for taxation purposes in accordance with Item 4 of this Article, under the condition that this does not lead to a reduction of the sum of the tax, subject to payment into the budgetary system of the Russian Federation.
Article 105.12. Method of Comparable Profitability
1. The method of comparable profitability amounts to comparing the operational profitability, formed at the person, who is a party in an analysed transaction, with the market range of operational profitability in comparable transactions, defined in accordance with the procedure, stipulated in Article 105.8 of this Code.
2. The method of comparable profitability may be applied, in particular, in the case of an absence or insufficiency of information, on whose ground the conclusion may be drawn on the existence of the necessary degree of comparability of the commercial and (or) financial conditions of comparable transactions, and the methods may be used, indicated in Subitems 2 and 3 of Item 1 of Article 105.7 of this Code.
3. For the purposes of this Article, the following indices of operational profitability, defined in conformity with Item 1 of Article 105.8 of this Code, may be used:
1) profitability of the sales; 2) profitability of the expenditures; 3) profitability of the commercial and of the managerial outlays; 4) profitability of the assets; 5) another index of profitability, which reflects the existing interconnection between the
fulfilled functions, the used assets and the assumed economic (commercial) risks and the level of remuneration.
4. When selecting a particular index of profitability, account shall be taken of the kind of activity, performed by the person, who is a party in an analysed transaction, the functions he fulfils and the assets he uses, as well as the assumed economic (commercial) risks and the fullness, authenticity and comparability of data, used for the calculation of the corresponding profitability, and the economic substantiation of such index.
5. For the purposes of applying this Article, profitability indices shall be used, while taking account of the following specifics:
1) profitability of the sales is used at the subsequent resale of commodities, acquired from the persons, who are interdependent with the person, effecting the resale, to persons, who are not interdependent with him, as well as at the subsequent resale of commodities, acquired from the persons, who are not interdependent with the person, carrying out the resale, to the persons, who are interdependent with him;
2) gross profitability of the commercial and managerial expenditures shall be used in the cases, mentioned in Subitem 1 of this Item, if the person, carrying out the resale, incurs insignificant economic (commercial) risks at the acquisition and at the subsequent resale of commodities within a short period, while there is direct interconnection between the size of the gross profit from the sales of the person, carrying out the resale, and the size of commercial and managerial expenditures he has made;
3) profitability of the expenditures is used at the performance of works and at rendering services, as well as at the manufacture of commodities;
4) profitability of the assets is used at the manufacture of commodities (in particular, if analysed transactions are performed by the persons, engaged in a capital-intensive activity).
6. At the use of the method of comparable profitability, against the market range of profitability is compared the profitability of that Party of an analysed transaction, which meets the following demands:
1) the Party of an analysed transaction fulfils the functions, whose contribution into the derived profit from the transactions, consecutively performed with one and the same commodity, is less than the contribution of the other Party of an analysed transaction;
2) the Party of an analysed transaction assumes smaller economic (commercial) risks than the other Party of an analysed transaction;
3) the Party of an analysed transaction does not possess the objects of intangible assets, exerting an essential impact upon the profitability level.
7. If the Party of an analysed transaction does not meet demands, envisaged in Subitems 1-3 of Item 6 of this Article, for comparing with the market range of profitability shall be selected that Party of an analysed transaction, which satisfies the above-said demands to the highest degree.
8. If the profitability in a controlled transaction lies within the range of profitability, defined in accordance with the procedure envisaged in Article 105.8 of this Code, it shall be recognised for taxation purposes that the price, applied in this transaction, corresponds to market prices.
9. If the profitability of a controlled transaction is less than the minimum value of the range of profitability, defined in accordance with the procedure stipulated in Article 105.8 of this Code, for taxation purposes into account shall be taken the minimum value of the range of profitability.
If the profitability exceeds the maximum value of the range of profitability, defined in accordance with the procedure stipulated in Article 105.8 of this Code, for taxation purposes into account shall be taken the maximum value of the range of profitability.
On the ground of the minimum or the maximum value of the range of profitability, taken into account in conformity with this Item, the correction of the profit (of the income or of the earnings) on a controlled transaction shall be carried out for taxation purposes.
10. The minimum or the maximum value in the range of profitability shall be applied for taxation purposes in accordance with Item 9 of the present Article under the condition that this does not lead to a reduction of the sum of the tax, subject to payment into the budgetary system of the Russian Federation.
Article 105.13. Method of Distributing the Profit 1. The method of distributing the profit consists in comparing the actual distribution
between the parties in a transaction of the aggregate profit, derived by all parties of this transaction, with distribution of the profit between the parties in comparable transactions.
2. If the parties in an analysed transaction (in a group of homogeneous analysed transactions) are simultaneously the parties of homogeneous transactions with participation of their interdependent persons, and if prices in homogeneous transactions are estimated for taxation purposes in an aggregate with an analysed transaction, the aggregate profit from an analysed transaction and from the above-said homogeneous transactions shall be for taxation purposes distributed in accordance with the procedure, similar to that of distributing the profit from an analysed transaction.
3. If organisations, whose aggregate profit is subject to distribution while taking into account provisions of this Article, keep accountancy records, based on different rules for the accountancy recording, such accountancy reports shall be adjusted for the purposes of applying the method of distributing the profit to the uniform rules for the accountancy recording.
4. The method of distributing the profit may be applied, in particular, in the following cases:
1) if it is impossible to apply methods, stipulated in Subitems 1-4 of Item 1 of Article 105.7 of this Code, and if there is an essential interconnection of an activity, performed by the parties of an analysed transaction (of a group of homogeneous analysed transactions);
2) if the parties of an analysed transaction have in their ownership (in their use) the rights to the objects of intangible assets, exerting an essential influence on the profitability level (in an absence of homogeneous transactions, whose object are the objects of intangible assets, made with persons, who are not interdependent).
5. Distribution between the parties of an analysed transaction of the sum of the profit (of the loss) from an analysed transaction is carried out for the purposes of ensuring application of Item 1 of Article 105.3 of the present Code. Selection of the principles for the distribution of the profit depends on the circumstances of an analysed transaction (of a group of homogeneous
analysed transactions) and shall lead to the distribution of the profit, derived from an analysed transaction, corresponding to the distribution of the profit between the persons, performing a similar activity under comparable commercial and (or) financial conditions. In this case distribution of the profit between the parties of an analysed transaction (of a group of homogeneous analysed transactions) in conformity with the method of distributing the profit shall be carried out on the ground of an estimate of the contribution of the parties of an analysed transaction (of a group of homogeneous analysed transactions) into the aggregate profit from an analysed transaction (from a group of homogeneous analysed transactions) in conformity with the following criteria or with the combinations thereof:
1) proportionately to the contribution into an aggregate profit from an analysed transaction of functions, fulfilled by the parties of an analysed transaction, of the assets, used by them, and of the economic (commercial) risks, assumed by them;
2) proportionately to the distribution between the parties of an analysed transaction of the profitability, received on the contributed capital, used in an analysed transaction;
3) proportionately to the distribution of the profit between the parties of a comparable transaction.
6. At an application of the method of distributing the profit between the parties of an analysed transaction, the aggregate profit or the residual profit of all parties of such transactions shall be distributed.
7. For the purposes of this Article, as an aggregate profit of all parties of an analysed transaction is recognised the sum of an operational profit of all parties of an analysed transaction for the analysed period.
8. For the purposes of this Article, the residual profit (loss) shall be defined in the following procedure:
1) on the ground of methods, indicated in Subitems 1-4 of Item 105.7 of this Code, for every person, who is a party of an analysed transaction (of a group of homogeneous analysed transactions), the estimate profit /loss/ for this party is calculated on the ground of the market price range, taking into account the functions, fulfilled by this person, the assets, used by him, and the economic and commercial risks, assumed by him;
2) the residual profit (loss) from an analysed transaction shall be defined as the difference between the aggregate profit (loss), derived from an analysed transaction, and the sum of the estimate profit (loss) from the sales for all parties of an analysed transaction.
9. If the residual profit (loss) of all parties of this transaction is distributed between the parties of an analysed transaction, the total value of the profit (loss) of every person, who is a party of an analysed transaction (of a group of homogeneous analysed transactions), shall be defined by summing up the corresponding estimate profit (loss) and the residual profit (loss).
10. For distributing the aggregate or the residual profit (loss) of all parties of an analysed transaction between the persons, who are the parties of such transaction, the following indices shall be taken into account:
1) the size of the outlays, made by the person, who is a party of an analysed transaction, on the creation of intangible assets, whose use exerts an impact on the size of the actually derived profit (incurred loss) from an analysed transaction;
2) the characteristic of the personnel, employed by the person, who is a party of an analysed transaction, including its number and qualifications (the time, spent by the personnel, and the size of the outlays on the remuneration of its labour), exerting an influence on the size of the actually derived profit (loss) from an analysed transaction;
3) the market cost of the assets in the use (at the disposal) of the person, who is a party of an analysed transaction, the use of which exerts an influence on the size of the actually derived profit (loss) from an analysed transaction;
4) other indices, reflecting interconnection between the fulfilled functions, the used assets
and the assumed economic (commercial) risks, and the size of the actually derived profit (loss) from an analysed transaction.
11. Distribution of the profit between the parties of an analysed transaction (of a group of homogeneous analysed transactions) in conformity with the criterion, envisaged in Subitem 3 of Item 5 of this Article, is effected if there is information on the distribution of the sum of the profit (loss) from the sales in homogeneous transactions, made between the persons, who are not interdependent. The application of the procedure for distributing the profit (loss) from an analysed transaction, stipulated in the present Item, is admissible if the following conditions are observed at the same time:
1) the data of the accountancy records of the parties of an analysed transaction shall be comparable with the data of the accountancy records of the parties of comparable transactions or shall be adjusted to a comparable kind by making necessary corrections;
2) the aggregate profitability of the assets of the parties of an analysed transaction shall not essentially differ from the aggregate profitability of the assets of the parties of comparable transactions, or shall be adjusted to a comparable kind by making necessary corrections.
12. If the profit, derived by a party of an analysed transaction, is equal to the profit, calculated for this party in conformity with the method of distributing the profit or exceeds it, or if the loss, sustained by the said party, is equal to the loss, calculated for this party in accordance with the method for distributing the profit or is smaller, for taxation purposes shall be assumed, respectively, either an actually derived profit or an actually incurred loss.
13. If the profit, derived by the taxpayer, who is a party of an analysed transaction, is less than the profit, calculated for this party in accordance with the method for distributing the profit, for taxation purposes shall be assumed the profit, calculated for it in conformity with the method for distributing the profit.
If the loss, incurred by the taxpayer, who is a party of an analysed transaction, exceeds the loss, calculated for this party in accordance with the method of distributing the profit, for taxation purposes shall be assumed the profit, calculated for it in conformity with the method of distributing the profit.
The taxpayer's profit shall be corrected for taxation purposes by the tax on the profit of organisations on the ground of comparing the profit or the loss, recorded for taxation purposes in conformity with the present Item, with the profit, actually derived by the taxpayer, or with the loss, actually sustained by him.
14. The profit or the loss, calculated by the method of distributing the profit, shall be applied for taxation purposes on the ground of Items 12 or 13 of this Article, under the condition that this does not lead to a reduction of the sum of the tax to be paid into the budgetary system of the Russian Federation.
Chapter 14.4. Controlled Transactions. Preparing and Presenting Documentation for the Purposes of the Tax Control. Notification on Controlled Transactions
Article 105.14. Controlled Transactions 1. For the purposes of this Code, as controlled are recognised the transactions between
interdependent persons (taking into account the specifics, envisaged in this Article). The following transactions are equated to those made between interdependent persons for the purposes of this Code:
Provisions of Subitem 1 of Item 1 of Article 105.14 of the Tax Code of the Russian Federation (in the wording of Federal Law No. 227-FZ of July 18, 2011) as concerns recognising as controlled the transactions with the taxpayers of the uniform agricultural tax, or of the uniform
tax on the imputed income, shall be applied from January 1, 2014
1) an aggregate of transactions on the realisation (resale) of commodities (on the performance if works or on rendering services), carried out with the participation (mediation) of the persons, who are not interdependent (taking into account the specifics, envisaged in this Subitem). The aggregate of transactions, indicated in this Subitem, is equated to a transaction between interdependent persons, not taking into account the existence of the third persons, with whose participation (mediation) such aggregate of transactions is carried out, under the condition that such third persons, not recognised as interdependent and taking part in the said aggregate of transactions:
- do not fulfil in this aggregate of transactions any additional functions, with the exception of organising the realisation (resale) of commodities (the performance of works and rendering services) by one person to another person, recognised as interdependent with the former person;
- do not assume upon themselves any risks and do not use any assets for organising the realisation (resale) of commodities (the performance of works and rendering services) by one person to another person, recognised as interdependent with the former person;
2) transactions in the area of foreign trade in commodities of the world exchange trade; 3) transactions, one of the parties in which is the person, whose place of registration,
place of residence or place of tax residence is the state or the territory, included into the list of the states and territories, approved by the Ministry of Finance of the Russian Federation in conformity with Subitem 1 of Item 3 of Article 284 of this Code. For the purposes of this Subitem, if the activity of the Russian Federation creates a permanent representation in the state or on the territory, included into the list, mentioned in this Subitem, and if an analysed transaction is connected with this activity, the said organisation shall be considered, as concerns this analysed transaction, as the person, whose place of registration is the state or the territory, included into this list.
2. A transaction made between interdependent persons, between the place of registration or the place of residence or the place of tax residence of all parties and beneficiaries in which is the Russian Federation, in recognised as controlled (unless otherwise stipulated in Items 3, 4 and 6 of this Article), even if only one of the following circumstances exists:
1) the sum of incomes from the transactions (the sum of the transactions' prices) between the said persons for the corresponding calendar year exceeds one billion roubles;
According to Federal Law No. 227-FZ of November 18, 2011, when applying provisions of Subitem 1 of Item 2 of Article 105.14 of this Code for 2012 and 2013, the sum of income from transactions between the persons mentioned in the first paragraph of Item 2 of Article 105.14 of this Code shall comprise: for 2012 - three billion roubles; for 2013 - two billion roubles;
2) one of the parties of the transaction is a taxpayer of the tax on the extraction of useful minerals, calculated at a tax rate, fixed in percentages, and the object of the transaction is the extracted useful mineral, recognised for the said party of the transaction as the object of levying by the tax on the extraction of useful minerals, at whose extraction the tax is imposed at a tax rate, fixed in percentages;
3) if even only one of the parties of the transaction is a taxpayer, applying one of the following special tax regimes: the taxation system for agricultural commodity producers (the uniform agricultural tax) or the taxation system in the form of the uniform tax on the imputed income for the individual kinds of activity (if the corresponding transaction was concluded within
the framework of such activity), while among the other persons, who are the parties of the said transaction, there is a person, who does not apply these special tax regimes;
4) if even only one of the parties of the transaction is relieved of the liabilities of a taxpayer for the tax on the profit of organisations or applies to the tax base for the said tax the tax rate of zero percent in conformity with Item 5.1 of Article 284 of this Code, while the other party (parties) of the transaction is (are) not relieved of these liabilities and does not (do not) apply the zero percent tax rate because of the above-said circumstances;
The provision of Subitem 5 of Item 2 of Article 105.14 of the Tax Code of the Russian Federation (in the wording of Federal Law No. 227-FZ of July 18, 2011) shall be applied from January 1, 2014
5) if even only one of the parties of the transaction is a resident of a special economic zone, the tax regime of which envisages special privileges for the tax on the profit of organisations (as compared with the general tax regime in the corresponding subject of the Russian Federation), while the other party (parties) of the transaction is not a resident (are not residents) of such special economic zone.
3. The transactions, envisaged in Subitems 2, 4 and 5 of Item 2 of the present Article, are recognised as controlled, if the sum of incomes on the transactions between the said persons over the corresponding calendar year exceeds 60 million roubles.
The transactions, envisaged in Subitem 3 of Item 2 of this Article, are recognised as controlled, if the sum of incomes from the transactions between the said persons for the corresponding calendar year exceeds 100 million roubles.
4. Regardless of whether transactions meet the conditions provided for by Items 1-3 of this article or not, the following transactions shall not be recognized as controllable ones:
1) the parties to which are participants in the same consolidated group of taxpayers formed in compliance with this Code (except for the transactions whose object is an extracted mineral recognized as an item taxable by the severance tax which is taxed, when being extracted, at the tax rate fixed in percentage);
2) whose parties are persons, simultaneously meeting the following demands: - the said persons are registered in one subject of the Russian Federation; - the said persons have no set-apart subdivisions on the territories of the other subjects
of the Russian Federation or beyond the boundaries of the Russian Federation; - the said persons do not pay the tax on the profit of organisations into the budgets of the
other subjects of the Russian Federation; - the said persons do not incur losses (including the losses of the past periods,
transferred onto the future tax periods), assumed when calculating the tax on the profit of organisations;
- there are no circumstances for recognising transactions, made by such persons, as controlled in conformity with Subitems 2-5 of Item 2 of the present Article.
5. The transactions, envisaged in Subitem 2 of Item 1 of this Article, are recognised as controlled, if the object of such transactions are commodities, included into the composition of one or of several of the following commodity groups:
1) oil and the commodities, made of oil; 2) ferrous metals; 3) non-ferrous metals; 4) mineral fertilisers; 5) noble metals and precious stones. 6. The codes of commodities, listed in Item 5 of this Article, are defined in accordance
with the Commodity Classification for Foreign Economic Activity by the federal executive power body, fulfilling the functions involved in the elaboration of the state policy and in the normative- legal regulation in the area of foreign trade.
7. The transactions, stipulated in Subitems 2 and 3 of Item 1 of the present Article, are recognised as controlled, if the sum of incomes from such transactions, carried out with one person over the corresponding calendar period, exceeds 60 million roubles.
8. For the purposes of this Code, the concept of the "foreign trade in commodities" is used in the meaning, defined in the legislation of the Russian Federation on the foreign trade activity.
9. For the purposes of this Article, the sum of incomes from the transactions, made over a calendar year, is defined by way of adding up the sums of incomes, derived from such transactions with one person (with interdependent persons) over the calendar year, taking into account the procedure for recognising the incomes, established in Chapter 25 of the present Code. When defining the sum of incomes from the transactions, the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, has the right to check for the purposes of this Article correspondence of the sums of incomes, derived from the transactions, to the market level, taking into account provisions of Chapter 14.2 and of Chapter 14.3 of this Code.
10. At an application from the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, the court may recognise a transaction as controlled, if there are sufficient grounds to believe that this transaction is a part of a group of homogeneous transactions, made for the purpose of creating conditions, under which such transaction would show the signs of a controlled transaction, established in this Article.
11. Recognising the transactions as controlled shall be effected with an account for the provisions of Item 13 of Article 105.3 of this Code.
According to Federal Law No. 227-FZ of November 18, 2011 the provisions of Article 105.15 of this Code shall be applied until January 1, 2014, if the sum of income from all controlled transactions, performed by the taxpayer over the calendar year with one person (with several the same persons, who are the parties of controlled transactions), exceeds, respectively: in 2012 - 100 million roubles; in 2013 - 80 million roubles
Article 105.15. Preparing and Submitting Documentation for the Purposes of the Tax Control
1. At the demand of the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, the taxpayer shall present the documentation on a particular transaction (group of homogeneous transactions), pointed out in the demand. As the documentation is understood an aggregate of documents or a uniform document, compiled in arbitrary form (if the compilation of such documents in accordance with the established form is not stipulated in the legislation of the Russian Federation) and containing the following information:
1) on the activity of the taxpayer (of the persons), who has (have) carried out a controlled transaction (a group of homogeneous transactions), connected with this transaction:
- the list of the persons (with indicating the states and territories, of which they are tax residents), with whom a controlled transaction is performed, a description of the controlled transaction, its terms, including a description of the methodology for the price formation (if such exists), the terms and time terms for making payments on this transaction and other information on it;
- information on the functions of persons, who are the parties of the transaction (if the
taxpayer carries out a functional analysis), on the assets they use, connected with this controlled transaction, and on the economic (commercial) risks, which the taxpayer has taken into account when concluding it;
2) if the taxpayer has applied methods, stipulated in Chapter 14.3 of this Code, the following information on the applied methods:
- substantiation of the reasons behind the selection and the way of application of the used method;
- indication of the used sources of information; - calculation of the range of market prices (of the range of profitability) on the controlled
transaction with a description of the approach, taken for the selection of comparable transactions;
- sum of the derived incomes (profit) and (or) the sum of the made outlays (of the incurred losses) as a result of the performance of a controlled transaction or of the achieved profitability;
- information on an economic gain, received in a controlled transaction by the person, by whom this transaction is made, as a result of obtaining information, of the results of an intellectual activity, of the rights to the designations, individualising an enterprise, its products, works and services (the official designation, the trade marks and the service marks), and of the other exclusive rights (if the corresponding circumstances exist);
- information on the other factors, which have exerted an influence on the price (profitability), applied in a controlled transaction, including information on the market strategy of the person, who has performed a controlled transaction, if this market strategy has exerted an influence on the price (profitability), applied in this controlled transaction (if the corresponding circumstances exist);
- corrections of the tax base and of the sums of the tax, made by the taxpayer in conformity with Item 6 of Article 105.3 of this Code (if these are made).
2. The taxpayer has the right to supply other information, confirming that the commercial and (or) financial conditions of controlled transactions correspond to those that have taken place in comparable transactions, taking into account the corrections for ensuring comparability of the commercial and (or) financial conditions of comparable transactions, whose parties are the persons, not recognised as interdependent, with the conditions of a controlled transaction.
3. The documentation, mentioned in Item 1 of this Article, may be received from the taxpayer at demand by the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, not earlier than on June 1 of the year, following the calendar year, in which controlled transactions were performed.
4. Provisions of Items 1 and 2 of this Article are not applied in the following cases: 1) if the prices are applied in the transactions in conformity with the instructions of
antimonopoly bodies in conformity with Item 8 of Article 105.3 of this Code, or if the price is regulated and is applied in accordance with Article 105.4 of this Code;
2) if the taxpayer performs transactions with the persons, with whom he is interdependent;
3) in transactions with securities and with the financial instruments of futures transactions, circulated on the organised securities market (taking into account provisions of Chapter 25 of this Code);
4) at making transactions, with respect to which an agreement on the price formation is concluded for taxation purposes in conformity with Chapter 14.6 of this Code.
5. On transactions, stipulated in Item 4 of this Article, the taxpayer has the right to submit the above-said documentation on a voluntary basis.
6. The specification and substantiation of documents, submitted to the tax bodies, shall be commensurate with the complexity of the transaction and of the formation of its price (of the
profitability of the parties of the transaction).
According to Federal Law No. 227-FZ of November 18, 2011 the provisions of Article 105.16 of this Code shall be applied until January 1, 2014, if the sum of income from all controlled transactions, performed by the taxpayer over the calendar year with one person (several transactions with the same persons, who are the parties of controlled transactions), exceeds, respectively: in 2012 - 100 million roubles; in 2013 - 80 million roubles
Article 105.16. Notification on Controlled Transactions 1. Taxpayers are obliged to notify the tax bodies on controlled transactions, mentioned in
Article 105.14 of this Code, which they have performed over a calendar year. 2. Information on controlled transactions shall be supplied in notifications on controlled
transactions, which the taxpayer sends to the tax body at the place of his stay (of his residence) within a time term of not later than on May 20 of the year following the calendar year, in which these controlled transactions were made. Taxpayers, who are referred to the category of major ones in conformity with Article 83 of this Code, shall submit notifications, mentioned in this Item, to the tax body at the place of their recording as major taxpayers.
At the taxpayers' wish, notifications on controlled transactions may be presented to the tax body in accordance with the established form on a paper carrier or in accordance with the established formats in electronic form.
The form (formats) of a notification on controlled transactions, as well as the procedure for filling out the form and the procedure for submitting the notification on controlled transactions in electronic form shall be approved by the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, in agreement with the Ministry of Finance of the Russian Federation.
If the facts of an incomplete information, inaccuracies or errors are exposed in filling out the submitted notification on controlled transactions, the taxpayer has the right to send over a specified notification.
3. Information on controlled transactions shall contain the following information: 1) the calendar year, for which information is supplied on controlled transactions,
performed by the taxpayer; 2) the objects of the transactions; 3) information on the participants in the transactions: - full designation of an organisation, as well as the taxpayer's identification number (if the
organisation is put onto records in the tax bodies of the Russian Federation); - surname, first name and patronymic of an individual businessman and his taxpayer
identification number; - surname, first name and citizenship of a natural person, who is not an individual
businessman; 4) sum of the derived incomes and (or) the sum of the made outlays (of the sustained
losses) in controlled transactions, with setting apart the sums of incomes (outlays) on the transactions, whose prices are subject to regulation.
4. Information, provided in Item 3 of this Article, may be prepared for a group of homogeneous transactions.
5. The tax body, which has received a notification on controlled transactions, shall send over this notification in electronic form to the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, within ten days as from the day of its receipt.
6. If the tax body, conducting a tax check, has revealed facts of the performance of controlled transactions, information on which was not supplied in accordance with Item 2 of this Article, this tax body shall itself inform the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, about the fact of exposure of these controlled transactions and shall direct information it has obtained about such transactions.
The tax body, conducting a tax check, is obliged to inform the taxpayer about his sending a notification and the corresponding information to the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, not later than in ten days as from the date of sending the notification.
The form for the notification and the procedure for sending it over shall be approved by the federal executive power body, authorised to exert control and supervision in the area of taxes and fees.
7. The sending over by the tax body, conducting a tax check, of information on controlled transactions it has obtained to the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, is not seen as an obstacle to going on with such check and to adopting the decision in accordance with the results of consideration of the tax check materials in the established procedure.
Chapter 14.5. Tax Control in Connection with Making Transactions Between Interdependent Persons
According to Federal Law No. 227-FZ of November 18, 2011 the provisions of Article 105.17 of this Code shall be applied until January 1, 2014, if the sum of income from all controlled transactions, performed by the taxpayer over the calendar year with one person (several transactions with the same persons, who are the parties of controlled transactions), exceeds, respectively: in 2012 - 100 million roubles; in 2013 - 80 million roubles.
Article 105.17. Checking by the Federal Body of Executive Power, Authorised to Exert Control and Supervision in the Area of Taxes and Fees, the Fullness of the Calculation and Payment of Taxes in Connection with Making Transactions Between Interdependent Persons
1. Checking the fullness of the calculation and payment of taxes in connection with the performance of transactions between interdependent persons (hereinafter referred to in this Chapter as the check) is conducted by the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, at the place of its location.
The check shall be conducted on the ground of the notification on controlled transactions or of the notification of the territorial tax body, carrying out a field or an office check of the taxpayer, directed in conformity with Article 105.16 of this Code, as well as if a controlled transaction is exposed as a result of conducting by the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, a repeated field tax check by way of exerting control over the activity of the tax body, which has conducted the check.
When conducting the checks, the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, has the right to carry out the tax control measures, established in Articles 95-97 of this Code. In this case, control over the conformity of prices, applied in controlled transactions, to market prices cannot be an object of field and of office checks.
2. A check shall be carried out by officials from the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, on the ground of the decision of its head (deputy head) on conducting the check. Such decision may be passed not later than in two years as from the day of receiving a notification or a notice, mentioned in Item 1 of this Article.
The federal executive power body, authorised to exert control and supervision in the area of taxes and fees, has no right to conduct two or more checks with respect to one transaction (one group of homogeneous transactions) for one and the same calendar year. If in the course of a calendar year at the taxpayer, who is a party in a controlled transaction (in a group of homogeneous transactions), a check with respect to the said transaction (group of homogeneous transactions) was conducted in conformity with this Article and in accordance with the results of such check, correspondence of the terms of a controlled transaction (of a group of homogeneous transactions) to the terms of transactions between the persons, who are not interdependent, was established, with respect to such transaction (group of homogeneous transactions) cannot be conducted checks at the taxpayers, who are the other parties of the said transaction (group of homogeneous transactions).
In this case conducting a check with respect to a transaction, made in the tax period, is no obstacle for conducting field and (or) office tax checks for the same tax period.
3. The time term for conducting a check is counted as from the day when the decision was passed on carrying it out and until the day of compiling a reference note on conducting such check.
The federal executive power body, authorised to exert control and supervision in the area of taxes and fees, shall notify the taxpayer about adopting the said decision in the course of three days as from the day of its adoption.
4. A check shall be conducted within a time term, not exceeding six months. In exceptional cases, this time term may be extended up to twelve months by decision of the head (of the deputy head) of the federal executive power body, authorised to exert control and supervision in the area of taxes and fees.
The grounds and procedure for an extension of the term of conducting a check are established by the federal executive power body, authorised to exert control and supervision in the area of taxes and fees.
If it is necessary to receive information from foreign state bodies and to carry out expert examinations and (or) to translate into the Russian language the documents, submitted by the taxpayer in a foreign language, the term for conducting a check may be extended additionally by no longer than six months, and if the check was extended for obtaining information from foreign state bodies and in the course of six months the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, has not received the inquired after information, the time term for an extension of the said check may be prolonged by another three months.
A copy of the decision on extending the time term for conducting a check shall be sent over to the taxpayer within three days as from the day of its adoption.
5. Within the framework of a check may be examined controlled transactions, performed over the period, not exceeding three calendar years, preceding the year in which the decision was taken on conducting a check.
If for determining comparability of the commercial and (or) financial conditions of controlled transactions with the conditions of comparable transactions between the persons, who are not interdependent, the taxpayer has applied methods, named in Item 1 of Article 105.7 of the present Code, or a combination thereof, the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, shall apply at exerting the tax control in connection with the performance of transactions between interdependent
persons, the method (the combination of methods), which was applied by the taxpayer. Application of a different method (of a combination of methods) is possible, if the federal
executive power body, authorised to exert control and supervision in the area of taxes and fees, proves that this method (combination of methods), applied by the taxpayer proceeding from the conditions of performing a controlled transaction, does not permit to determine comparability of the commercial and (or) financial conditions of a controlled transaction with the conditions of comparable transactions, made between the persons, who are not interdependent.
The federal executive power body, authorised to exert control and supervision in the area of taxes and fees, has no right to apply any other methods, not stipulated in this Section, in the course of the tax control in connection with the performance of transactions.
6. The federal executive power body, authorised to exert control and supervision in the area of taxes and fees, has the right to send to the taxpayer in accordance with the procedure envisaged on Items 1, 2 and 5 of Article 93 of this Code, the demand to present the documentation, stipulated in Article 105.15 of this Code, with respect to the checked transaction (to a group of homogeneous transactions). The documentation, obtained on demand in conformity with this Item, shall be submitted by the taxpayer within 30 days as from the day of receiving the corresponding demand.
7. An official from the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, which is conducting a check, has the right to receive on demand the documents (information) from the participants in the checked transactions, who have at their disposal documents (information), concerning these transactions.
Documents shall be obtained on demand in conformity with this Item in accordance with the procedure, similar to that for the receipt on demand of documents, which is established in Article 93.1 of this Code.
8. On the last day of the check, the checking body is obliged to compile a reference note on the conducted check, in which its object and the time terms of conducting it shall be fixed.
A reference note on the carried out check shall be handed in to the person, with respect to whom such check was conducted, or to his representative against receipt, or it shall be passed over in any other way, testifying to the date of handing it in.
If the taxpayer (his representative) avoids the receipt of the reference note on the conducted check, this note shall be sent over to the taxpayer by post in a registered letter.
If a reference note on the conducted check is sent over by post in a registered letter, as the date of handing it in is seen the sixth day, counting from the date of dispatch of the registered letter.
9. If in accordance with the results of the check the facts were exposed, showing that the price, applied in the transaction, deviated from the market price, which has led to an understatement of the sum of the tax, the officials, who have conducted the check, are obliged to compile an established-form act on the check within two months as from the day of compilation of the reference note on the conducted check.
The form of an act on the check and demands on its compilation shall be established by the federal executive power body, authorised to exert control and supervision in the area of taxes and fees.
10. The act on the check shall be signed by officials, who have conducted the check, and by the person, with respect to whom such check was conducted, or by his representative.
On the refusal to sign the act on the check by the person, with respect to whom the check was conducted, or by his representative, the corresponding entry shall be made in this act.
11. The act on the check shall be compiled while taking into account demands, envisaged in Item 3 of Article 100 of this Code. This act shall also contain documentally confirmed facts on the deviation of the price, applied in the transaction, from the market price
towards a rise over the maximum ultimate price, or towards a fall from the minimum ultimate price, taking into account the corresponding markups to the prices or discounts from the prices, as well as the substantiation of the fact that this deviation has entailed an understatement of the sum of the tax, and the calculation of the sum of such understatement.
12. The act on the check shall be handed over to the person, with respect to whom the check was conducted, or to his representative against receipt, or it shall be handed over in any other way, testifying to the date of its receipt by the said person (by his representative), within five days as from the date of this act.
If the person, with respect to whom the check was conducted, or his representative avoids the receipt of the act on the check, this fact shall be reflected in the act on the check and the act on the check shall be sent over by post in a registered letter to the place of location of the organisation or to the place of residence of the natural person.
If the act on a check is sent over by post in a registered letter, as the date of handing this act in shall be seen the sixth day as from the day of dispatch of the registered letter.
13. If the person, with respect to whom a check was conducted, or his representative disagrees with the facts, rendered in the act on the check, as well as with the conclusions and proposals of the checking persons, he has the right to present to the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, his written objections to the said act as a whole or to its separate provisions, within twenty days as from the day of receipt of the act. In such case, the said person has the right to enclose to his written objections, or to hand over within the agreed time term to the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, the documents (their certified copies), confirming the substantiation of his objections.
14. Consideration of the act, of the other materials of the check and of the written objections on the act, presented by the taxpayer, as well as adoption of the decision on the results of the check, shall be carried out in accordance with the procedure, similar to that for the consideration of a tax check materials, stipulated in Article 101 of the present Code.
15. When the tax control measures are carried out in connection with the performance of a transaction between interdependent persons, materials and information received by the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, may be used at conducting a check of the other persons, who are participants in the same controlled transaction.
Article 105.18. Symmetrical Corrections 1. If in accordance with the results of a check by the federal executive power body,
authorised to exert control and supervision in the area of taxes and fees, of the fullness of the calculation and payment of taxes in connection with the performance of transactions between interdependent persons the tax is additionally imposed, proceeding from an estimate of the results of the transaction, while taking into account the market prices, the prices, on whose ground the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, has made a correction of the tax base and of the sum of the tax, may be applied by the Russian organisations - the taxpayers, who are the other party of a controlled transaction, when calculating taxes, mentioned in Item 4 of Article 105.3 of this Code.
Such application by the taxpayers, indicated in the first paragraph of this Item, of market prices, on whose ground the decision on an additional imposition of the tax was adopted in accordance with the results of the check in conformity with Article 105.17 of this Code, shall be recognised for the purposes of this Code as a symmetrical correction.
2. The right to carry out symmetrical corrections by the other parties of a controlled transaction arises exclusively in the cases, when the decision of the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, on additionally
levying the tax is executed by the person, who is a party of a controlled transaction, with respect to whom the decision on an additional imposition of the tax in the part of the arrears, indicated in this decision, was passed.
Symmetrical corrections are made in accordance with the procedure, established in this Article.
No corrections of the registers for recording taxes and initial documents are effected for the purposes of making symmetrical corrections.
3. Symmetrical corrections may be taken into account in the tax declarations on taxes named in Item 4 of Article 105.3 of this Code, which are presented in accordance with the results of that tax period, in which the corresponding symmetrical corrections were made.
If in accordance with the results of a symmetrical correction the taxpayer receives the right to the return of the tax, the rules shall be applied, established in this Code with respect to an offset and to the return of the sums of the tax, paid or exacted in excess.
4. Symmetrical corrections are made by the taxpayer on the ground of information, contained in the notification on the possibility of making symmetrical corrections, directed to the taxpayer by the federal executive power body, authorised to exert control and supervision in the area of taxes and fees.
The forms (formats) and procedure for the issue of a notification on the possibility of making symmetrical corrections shall be approved by the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, in agreement with the Ministry of Finance of the Russian Federation.
The federal executive power body, authorised to exert control and supervision in the area of taxes and fees, shall hand over the notification on the possibility of symmetrical corrections to the taxpayer (to his lawful or authorised representative), or shall send the given notification by post in a registered letter, or transfer it in electronic form along telecommunication channels within one month as from the moment of the right to make symmetrical corrections arising at the taxpayer. If the decision on additionally levying the tax, on whose ground symmetrical corrections are made, is appealed against with the court, this time term shall be extended for up to six months, unless otherwise envisaged in the present Item.
The course of the time term for the issue or for sending over to the taxpayer of a notification on the possibility of symmetrical corrections is suspended, as the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, receives information on filing to the court an appeal against the decision on an additional imposition of the tax, on whose ground symmetrical corrections are conducted. Such suspension shall be operating until the moment of entry into force of the corresponding court act. A similar procedure is applied at filing appeals against the acts of the lower instance arbitration courts.
5. If the taxpayer disposes of information on the other party of a transaction fulfilling the decision on an additional imposition of the tax in the cases stipulated in Article 105.17 of this Code, and if he does not receive a notification on the possibility of symmetrical corrections within the time terms, named in Item 4 of this Article, the taxpayer has the right to file to the federal executive power body, authorised in the area of taxes and fees, an application for the issue of a notification on the possibility to make symmetrical corrections.
To an application for the issue of a notification on the possibility of making symmetrical corrections shall be enclosed the copies of documents, confirming information on taking the decision on an additional imposition of the tax and on its execution.
6. The federal executive power body, authorised to exert control and supervision in the area of taxes and fees, shall consider the application, mentioned in Item 5 of this Article, and shall adopt one of the following decisions within fifteen days:
1) on the issue of a notification on the possibility of making symmetrical corrections; 2) on the issue of a notification on the possibility to make symmetrical corrections in
connection with the non-observation of the procedure for filing an application or with the non- confirmation of information, supplied in the application;
3) on informing the taxpayer on the suspension of the time terms for the issue of a notification on the possibility of making symmetrical corrections, in case of filing an appeal against the decision on levying an additional tax, on whose ground symmetrical corrections are made.
7. The taxpayer, who has expressed the wish to carry out a correction of prices on the ground of the notification on the possibility of making symmetrical corrections, has no right to dispute the size of such correction, with the exception of the case when it does not correspond to the size, indicated in the decision on an additional levying of the tax.
8. If the other taxpayers, taking part in the transaction, have made symmetrical corrections in conformity with the decision on an additional imposition of the tax, and if subsequently such decision is amended (repealed) or recognised as invalid, the other parties, taking part in the transaction, shall make the corresponding reverse corrections.
Reverse corrections shall be made by the taxpayer within one month on the ground of notifications on the need for making reverse corrections, received from the tax bodies at the place of recording. No penalties shall be imposed with respect to the sums of the tax, subject to payment, increased on the ground of reverse corrections.
The form and procedure for the issue of a notification on the need of reverse corrections shall be approved by the federal executive power body, authorised to exert control and supervision in the area of taxes and fees.
To the notification on the need of reverse corrections shall be enclosed the calculation of reverse corrections, compiled in arbitrary form, as well as a copy of the corresponding court act, repealing (amending) or recognising as invalid the initial decision on an additional imposition of the tax or the relevant court acts.
The tax body shall offset (return) the sums of an excessively paid up tax to the party of a controlled transaction, with respect to which the decision was passed on an additional imposition of the tax, only after reverse corrections are made and the tax is paid up by the other party of the controlled transaction.
9. The federal executive power body, authorised to exert control and supervision in the area of taxes and fees, has no right to refer to an absence of documents or to expiry of the time term for the storage thereof at an offset (return) of the sums of taxes, mentioned in the specified declaration, which is submitted by the taxpayer in accordance with the results of carrying out symmetrical or reverse corrections on the basis of the corresponding notification.
Chapter 14.6. Agreement on the Price Formation for Taxation Purposes
Article 105.19. General Provisions on an Agreement on the Price Formation for Taxation Purposes
1. A Russian organisation - the taxpayer, referred in conformity with Article 83 of this Code to the category of major taxpayers (hereinafter referred to in this Chapter as the taxpayer), has the right to file to the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, an application for concluding an agreement on the price formation for taxation purposes (hereinafter also referred to as the price formation agreement).
2. The price formation agreement is an agreement between the taxpayer and the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, on the procedure for determining prices and (or) for applying the price formation principles in controlled transactions for taxation purposes within the term of its operation for ensuring the
observation of provisions of Item 1 of Article 105.3 of this Code. 3. The object of a price formation agreement are: 1) the kinds and (or) the lists of controlled transactions and commodities (works and
services), with respect to which the agreement is concluded; 2) the procedure for determining prices, and (or) a description and the procedure for
applying methodologies (formula) of the price formation for taxation purposes; 3) the list of information sources, used when determining correspondence of the prices,
applied in transactions, to the terms of the agreement; 4) the term of the agreement's validity; 5) the list, procedure and time terms for submitting documents, confirming the execution
of the terms of the price agreement. 4. Other terms of a price formation agreement, besides those mentioned in Item 3 of this
Article, may be established by the parties' agreement.
Article 105.20. Parties of a Price Formation Agreement 1. The parties of a price formation agreement are the taxpayer and the federal executive
power body, authorised to exert control and supervision in the area of taxes and fees, in the person of its head (of its deputy head), unless otherwise stipulated in Item 2 of this Article.
2. If conclusion of a price formation agreement is concluded with respect to a foreign trade transaction, of which if only one party is a tax resident of a foreign state, with which a contract (agreement) is concluded on avoiding the double taxation, the taxpayer has the right to file to the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, an application for signing such agreement on the price formation with the participation of the authorised executive power body of such foreign state in the procedure, established by the Ministry of Finance of the Russian Federation.
3. If homogeneous controlled transactions are performed by several Russian interdependent organisations (by a group of taxpayers), with these organisations may be concluded a multilateral price formation agreement. In this case, the terms of the said agreement shall be spread to the entire group of the taxpayers, who have concluded it.
When concluding a price formation agreement, amending the terms and conducting a check of fulfilment of the terms of the price formation agreement in the procedure, established, correspondingly, in Articles 105.22 and 105.23 of this Code, the general interests of a group of taxpayers may be presented by one organisation out of the group of taxpayers, whose powers are confirmed by warrants, issued in accordance with the procedure, established in the legislation of the Russian Federation.
4. The taxpayer, who has signed a price formation agreement, has the right to notify the persons, with whom transactions are made, on the fact of his concluding such agreement and on the procedure for determining the price, applied for taxation purposes, established in it.
Article 105.21. Term of Validity of a Price Formation Agreement
1. A price formation agreement may be signed on one transaction or on several transactions (on a group of homogeneous transactions) with one and the same object, for a time term, not exceeding three years.
With this, a price formation agreement may be extended to the period that has expired counting from the first day of the calendar year in which a taxpayer filed with the federal executive power body charged with the exercise of control and supervision in respect of taxes and fees an application for making the agreement before the cited agreement's entry into force.
2. If he observes all terms of a price formation agreement, the taxpayer has the right to file to the federal executive power body, authorised to exert control and supervision in the area
of taxes and fees, an application for an extension of the term of validity of the price formation agreement.
3. A price formation agreement may be extended by the parties' agreement for no more than two years in the procedure, stipulated in Article 105.22 of this Code.
4. A price formation agreement shall come into force as from January 1 of the calendar year, following the year, in which it was signed, unless directly stipulated otherwise in the said agreement.
Article 105.22. Procedure for Concluding a Price Formation Agreement 1. To the taxpayer's application for concluding a price formation agreement, filed by the
taxpayer to the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, shall be enclosed:
1) draft price formation agreement; 2) documents on the taxpayer's activity, connected with controlled transactions, as well
on the controlled transactions, with respect to which the taxpayer proposes to sign a price formation agreement;
3) copies of the taxpayer's constituent documents; 4) copy of the certificate on the taxpayer's state registration; 5) copy of the certificate on putting the taxpayer onto the records at the tax body at the
place of his stay on the territory of the Russian Federation; 6) taxpayer's accountancy report for the last accounting period; 7) document, confirming the applicant's payment of the state duty for consideration by
the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, of an application for signing a price formation agreement;
8) other documents, containing information of importance at concluding a price formation agreement.
2. Documents, listed in Item 1 of this Article, shall be presented to the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, in arbitrary form, unless a different form is established in the legislation of the Russian Federation.
3. The federal executive power body, authorised to exert control and supervision in the area of taxes and fees, has the right to inquire from the taxpayer other documents, not stipulated in Item 1 of this Article, which are necessary for the purposes of a price formation agreement.
4. The federal executive power body, authorised to exert control and supervision in the area of taxes and fees, shall consider an application and other documents, submitted by the taxpayer in conformity with Items 1-3 of this Article, within a time term of not over six months as from the day of receiving them. This time term may be extended for up to nine months.
The grounds and procedure for an extension of the term for the consideration of documents, presented by the taxpayer, shall be established by the federal executive power body, authorised to exert control and supervision in the area of taxes and fees.
5. In accordance with the results of consideration of the documents, submitted by the taxpayer in conformity with Items 1-3 of this Article, the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, shall adopt one of the following decisions:
1) decision on concluding a price formation agreement; 2) motivated decision on the refusal to sign such agreement; 3) decision on the need to finalise the elaboration of the draft agreement, in which the
federal executive power body, authorised to exert control and supervision in the area of taxes and fees, proposes to the taxpayer that he shall complete the elaboration of the draft agreement in accordance with demands of this Code and shall repeatedly submit the draft price formation
agreement and the documents, mentioned in Subitem 2 of Item 1 of this Article. 6. The corresponding decision on concluding (on the refusal to conclude, on the need to
finish the elaboration of the draft agreement) a price formation agreement (with pointing out the place, the date and the hour of signing a price formation agreement, if decision is adopted on concluding a price formation agreement), shall be directed to the taxpayer (to the authorised representative of the taxpayer) within five days as from the date of adopting such decision.
7. If the draft price formation agreement and the documents are repeatedly presented on the ground of the decision, stipulated in Subitem 3 of Item 5 of this Article:
1) the state duty, envisaged in Subitem 7 if Item 1 of this Article, is not collected; 2) the federal executive power body, authorised to exert control and supervision in the
area of taxes and fees, adopts the decision within three months. 8. The following are seen as grounds for taking the decision on the refusal to conclude a
price formation agreement, in particular: 1) non-presentation or presentation not in full volume of the documents, envisaged in
Item 1 of this Article; 2) non-payment or not full payment of the state duty; 3) motivated conclusion that as a result of application of the procedure for determining
the prices and (or) the price formation methods, suggested by the taxpayer in the draft price formation agreement, the execution of provisions of Item 1 of Article 105.3 of the present Code will not be provided.
9. Decision on the refusal to conclude a price formation agreement may be appealed against in the court in conformity with the legislation of the Russian Federation.
10. A copy of the price formation agreement, concluded with the taxpayer, shall be directed by the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, to the tax body at the place of the taxpayer's recording as a major taxpayer, within three days as from the day of signing this agreement.
11. The taxpayer's application for concluding a price formation agreement, filed to the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, may be recalled by the said taxpayer. In this case, the paid up sum of the state duty, stipulated in Subitem 7 of Item 1 of this Article, shall not be returned.
12. A price formation agreement may be amended in accordance with the procedure, stipulated in this Article.
Article 105.23. Checking the Execution of a Price Formation Agreement 1. The taxpayer's execution of a price formation agreement is checked by the federal
executive power body, authorised to exert control and supervision in the area of taxes and fees, in accordance with the procedure, stipulated in Chapter 14.5 of this Code.
2. If the taxpayer has observed the terms of the price formation agreement (including if this circumstance is established in accordance with the results of the check, mentioned in Item 1 of this Article), the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, has no right to adopt the decision on an additional imposition of taxes and of penalties and fines with respect to those controlled transactions, the prices in which (the methods for defining them) were agreed in the price formation agreement.
Article 105.24. Procedure for Terminating a Price Formation Agreement 1. A price formation agreement is stopped after expiry of the term of its validity, or it may
be terminated before expiry of such term in the cases, stipulated in this Article. 2. The validity of a price operation agreement shall be stopped before the schedule by
decision of the head (of the deputy head) of the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, if the taxpayer violates the price
formation agreement within the term of its validity, which has entailed an incomplete payment of the taxes and which was exposed in the course of conducting a check in accordance with the procedure, stipulated in Chapter 14.5 of this Code.
A price formation agreement may also be cancelled before the schedule at the parties' agreement or by the court decision.
3. The decision of the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, on terminating a price formation agreement shall be handed in to the taxpayer (to his representative) against receipt, or in a different way, testifying to the date of its receipt by the taxpayer (by his representative), or shall be sent over to the taxpayer by post in a registered letter, within five days as from the day of adopting the corresponding decision.
The decision on terminating a price formation agreement, sent over to the taxpayer by post in a registered letter, shall be seen as received after expiry of six days as from the day of dispatch of such registered letter.
A copy of the said decision shall be directed to the tax body at the place of recording such taxpayer as a major taxpayer within the same time terms.
4. The decision of the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, on terminating a price formation agreement may be appealed against by the taxpayer to an arbitration court in the procedure, established in the arbitration procedure legislation of the Russian Federation.
5. The sums of the tax, of the penalties and of the fine shall be paid only if the termination of the price formation agreement because of the non-execution (violation) of its terms has entailed an understatement of the sum of the tax.
Article 105.25. Stability of the Terms of a Price Formation Agreement 1. The terms of a price formation agreement remain unchanged, if the legislation on
taxes and fees is amended as concerns the regulation of relations, arising at signing a price formation agreement, at introducing amendments into it and at terminating its operation.
2. If other amendments are introduced into the legislation of the Russian Federation on taxes and fees and into the legislation of the Russian Federation on the customs business, which have an impact upon the taxpayer's activity, the parties to an agreement have the right to introduce the corresponding amendments into the text of the price formation agreement.
Section 6. Tax Offenses and Liability for Committing Them
Chapter 15. General Provisions on Liability for Committing Tax Offenses
Federal Law No. 154-FZ of July 9, 1999 amended Article 106 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law See the previous text of the Article
Article 106. Concept of a Tax Offense A tax offense is an unlawful (in violation of tax legislation) act (action or inaction) of a
taxpayer, tax agent or other persons entailing liability under this Code.
Article 107. Persons Liable for Committing Tax Offenses 1. Liability for committing tax offenses shall be borne by organisations and natural
persons in the cases provided for in Chapters 16 and 18 of this Code. 2. Natural persons can be held liable for committing a tax offence from the age of sixteen.
Federal Law No. 154-FZ of July 9, 1999 amended Article 108 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law See the previous text of the Article
Article 108. General Conditions of Holding (Taxpayers) Liable for Committing Tax Offenses
1. No one can be held liable for committing a tax offense other that on the grounds and in the manner stipulated in this Code.
2. No one can be held liable for the same tax offense twice.
3. As the ground for calling a person to account for a violation of the legislation on taxes and fees shall be deemed the establishment of the fact of making this violation by an effective decision of the tax authority.
4. Holding an organisation liable for a tax offense shall not release its officials from administrative, criminal or other liability under federal laws, provided that the appropriate grounds for that exist.
See the Item in the previous wording
5. Holding a person liable for a tax offense shall not release him from the obligation to pay (to remit) the tax (fee) and penalty liability.
6. A person shall be presumed innocent of committing a tax offense until his guilt is proven in accordance with the procedure provided for by federal law. The person called to account shall not be required to prove his innocence of committing a tax offense. The burden of presenting evidence of the tax offence and proving a person's guilt in committing it shall be carried by the tax authorities. Ineradicable doubts as to the guilt of the person called to account shall be interpreted in favour of the person.
7. The managing partner responsible for keeping tax records shall be held liable for the breaches of the legislation on taxes and fees made in connection with execution of the agreement of investment partnership.
Liability for failure to discharge the duty of paying tax on organisations' profit and tax on incomes of natural persons on the profit (income) falling on the share of a party to an agreement of investment partnership shall be borne by the party to such agreement, if not otherwise established by this Code.
Article 109. Circumstances Which Rule out the Possibility of Holding a Person Liable for Committing a Tax Offense
A person cannot be held liable for committing a tax offence if at least on of the following circumstances is present:
1) absence of the event of a tax offence; 2) absence of guilt of the person in question in committing a tax offense; 3) action containing elements of a tax offense committed by a natural person who had
not reached sixteen years of age at the time of the action was committed; 4) expiry of the statute of limitations for the tax offence committed.
Article 110. Forms of Guilt of Committing a Tax Offense 1. A person who has committed an unlawful action intentionally or by negligence shall be
recognised as a defaulter (a person at guilt). 2. A tax offense shall be recognised as committed intentionally, if the person who
committed it was aware of the unlawful nature of his action (inaction), was desiring, or conscientiously admitting the possibility of occurrence of, harmful consequences of such actions (inaction).
3. A tax offence shall be considered committed through negligence, if the person who committed it was not aware of the unlawful nature of his actions (inaction) or of the harmful nature of consequences of such action (inaction), even thought he should have and could have been aware of it.
4. The guilt of an organisation in committing a tax offence shall be established depending on the guilt of it officials or its representatives whose actions (or inaction) provided the conditions for the tax offence.
Federal Law No. 154-FZ of July 9, 1999 amended Article 111 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law See the previous text of the Article
Article 111. Circumstances Ruling Out the Guilt of a Person in Committing a Tax Offense
1. The following circumstances shall rule out the guilt of a person in committing a tax offense:
1) committing an act that contains elements of a tax offence in consequence of a natural calamity or other extraordinary or insurmountable circumstances (said circumstances shall be established by the presence of generally known facts, by mass media publications and by any methods that are not in need of special means of proof);
2) committing an act that contains elements of a tax offence by an natural person whose condition at the time of committing that act was such that he could not understand or control his actions as a result of his sick state (said circumstances shall be proved by submitting to a tax body documents, which by their meaning, content and date relate to that tax period in which a tax offence was committed);
3) following by a taxpayer (fee payer or tax agent) of explanations in writing in respect of a procedure for calculation and payment of a tax (fee) or in respect of other matters concerning application of the legislation on taxes and fees given to him or to an indefinite group of persons by a financial, tax or other authorised state power body within the scope of authority thereof (the said circumstances shall be established if there is the appropriate document of this body whose meaning and contents make it pertinent to the tax periods when a tax offence was committed, regardless of the date of issuing such document).
The provisions of this Subitem shall not apply if the said written explanations are based upon incomplete or unreliable information presented by a taxpayer (fee payer or tax agent);
4) other circumstances which can be recognised by the court or the tax authority engaged in consideration of a case as excluding the person's being guilty of committing a tax offence.
2. In the presence of circumstances listed under Item 1 of this Article, the person shall not be held liable for committing a tax offence
Article 112. Attenuating and Aggravating Circumstances for Committing a Tax Offense 1. Circumstances attenuating the liability for committing a tax offense shall be the
following: 1) committing an offense on account of simultaneous difficult personal or family
circumstances; 2) committing an offence under threat for force, or due to pecuniary, administrative or
other dependence; 2.1) hard financial position of the natural person to be called to account for committing a
tax offence; 3) other circumstances recognised by the court or the tax authority considering the case
as attenuating the liability for a tax offense. 2. The commission of a tax violation by a person previously was brought to responsibility
for an analogous violation shall be deemed to be a circumstance aggravating responsibility. 3. The person from whom a tax sanction has been collected shall be deemed to have
been subject to this sanction in the course of 12 months from the date of entry into legal force of the decision made by court or tax body.
4. Circumstances mitigating or aggravating the responsibility for the commission of a tax offence shall be established by a court of law or the tax authority considering the case and taken into its consideration when imposing tax sanctions.
On declaration of the provisions of Article 113 of this Code as not contradicting the Constitution of the Russian Federation, see Decision of the Constitutional Court of the Russian Federation No. 9-P of July 14, 2005
Article 113. Statute of Limitation for Tax Offenses 1. A person cannot be held liable for a tax offense if three years (the statute of limitations)
have expired since the day when the offense was committed or since the first day after the end of the tax period during which the offense committed and up to the time of rendering a decision on calling to account.
According to Ruling by the Constitutional Court of the Russian Federation No. 36-0 of January 18, 2005, the law-enforcement bodies may not interpret the concept "bona fide taxpayers" as imposing on taxpayers the duties not stipulated by legislation, and may not deprive them of the guarantees established by this Article
Computation of the statute of limitations from the day when the tax offense was committed shall be applicable to all tax offenses, except for those provided for under Articles 120 and 122 of this Code.
Computation of the statute of limitation from the first day after the end of the respective tax period shall be applicable to tax offenses provided for under Articles 120 and 122 of this Code.
1.1. Running of the limitation period for calling to account shall be suspended if the person to be called to account for committing a tax offence took an active part in opposing an on-site tax check, this posing an insurmountable obstacle for conducting it and determining by the tax authorities of the tax amounts payable to the budget system of the Russian Federation.
Running of the limitation period for calling to account shall be deemed suspended as of the date of drawing up the deed provided for by Item 3 of Article 91 of this Code. In this case, running of the time period for calling to account shall be resumed as of the day when the circumstances impeding an on-site tax check ceased and a decision on resuming the on-site tax check was rendered.
2. Removed. Article 114. Tax Sanctions 1. A tax sanction is a measure of liability for tax offenses. 2. Tax sanctions shall be established and imposed in the form of monetary charges
(fines) in the amounts provided for in in Chapters 16 and 18 of this Code. 3. Provided there is at least one attenuating circumstance, the amount of fine shall be
reduced, but not more than by half of the amount of fine established under the appropriate Article of this Code.
4. In the presence of the aggravating circumstance stated in Item 2 of Article 112, the amount of fine shall be increased by 100%.
5. Should one person commit two or more tax offenses, tax sanctions shall be imposed for each offense separately, without a heavier sanction absorbing a lesser one.
6. The amount of the fine to be recovered from a taxpayer, fee payer or tax agent for a tax offence entailing tax (or fee) arrears shall only subject be to remittance from accounts accordingly of the taxpayer, fee payer or tax agent after remittance in full of this amount of arrears and appropriate penalties in the order established by the civil legislation of the Russian Federation.
7. Abrogated from January 1, 2007. Article 115. Statute of Limitation for Recovering Fines
1. Tax authorities may make an application with court for recovering fines from an organisation and individual businessman in the procedure and within the time period which are provided for by Articles 46 and 47 of this Code from a natural person not being an individual businessman in the procedure and within the time period which are provided for by Article 48 of this Code.
Application for recovering a fine from an organisation or an individual businessman in the cases provided for by Subitems 1-3 of Item 2 of Article 45 of this Code may be filed by a tax authority within six months after the expiry of the time period for satisfying the demand for paying the fine. The time period for filing the said application missed for sound reasons may be restored by court.
2. In the case of a non-suit or dismissal of a criminal case, but in the presence of a tax offense, the statute of limitations for filing an application shall be calculated from the day the tax authority receives a ruling of non-suit or dismissal of the criminal case.
Chapter 16. Types of Tax Offenses and Liability for Committing Them
Federal Law No. 229-FZ of July 27, 2010 defined the procedure for recovering of tax sanctions for breaching the legislation of taxes and fees in respect of which a decision of a tax authority is issued before the date when the said Federal Law enters into force and amount of the sanctions for tax offenses committed before the date when the said Federal Law enters into force
Article 116. Failure to Follow the Procedure for Registration with a Tax Authority 1. A taxpayer's failure to observe the time for registration with a tax authority fixed by this
Code on the grounds provided for by this Code shall entail the imposition of a fine in the amount of 10 thousand roubles. 2. The exercise of activities by an organisation or individual businessman without
registration with a tax authority on the grounds provided for by this Code shall entail the imposition of a fine in the amount of 10 per cent of the income derived
from such activities within the cited time period but at least 40 thousand roubles.
Article 117. Abrogated Article 118. Failure to Meet the Deadline for Reporting the Opening of a Bank Account 1. Failure by a taxpayer to meet the deadline established by this Code for submitting
information of his opening or closing an account with any bank to the tax authorities. shall entail a fine in the amount of five thousand roubles. 2. Removed. 3. The provisions of this article shall likewise apply to the party to an agreement of
investment partnership which is the managing partner responsible for keeping tax records that has failed to observe the deadline for presenting to the tax authority information about opening or closing by him an account of the investment partnership with a bank which is fixed by this Code.
Article 119. Failure to Submit a Tax Declaration (an Estimation of the Financial Result of an Investment Partnership)
1. A taxpayer's failure to submit a tax declaration to the tax authority at the place of registration at the time fixed by the legislation on taxes and fees
shall entail the imposition of a fine in the amount of 5 per cent of the unpaid tax amount to be paid (additionally paid) on the basis of this declaration for each complete or incomplete month as from the date fixed for its submission but at most 30 per cent of the cited amount and at least 1 000 roubles.
2. Failure of the managing partner responsible for keeping tax records to file an estimate of the financial result of an investment partnership with the tax authority at the place of registration at the time fixed by the legislation on taxes and fees
shall entail the imposition of a fine in the amount of 1 000 roubles per each complete or incomplete month as from the date fixed for its presentation.";
Article 119.1. Failure to Follow the Established Procedure for Submitting a Tax Declaration (Calculation)
Failure to follow the procedure for submitting a tax declaration (calculation) in electronic form where it is provided for by this Code
shall entail the imposition of a fine in the amount of 200 roubles.
Article 119.2. Filing with a Tax Authority by the Managing Partner Responsible for Keeping Tax Records an Estimate of the Financial Result of an Investment Partnership Containing Unreliable Data
1. Filing with a tax authority by the managing partner responsible for keeping tax records an estimate of the financial result of an investment partnership containing unreliable data
shall entail imposition of a fine in the amount of forty thousand roubles. 2. The same deeds willfully made shall entail imposition of a fine in the amount of eighty
thousand roubles.
Article 120. Failure to Comply with the Rules for Accounting for Income, Expenditure and Objects of Taxation
Ruling of the Constitutional Court of the Russian Federation No. 6-O of January 18, 2001 ruled that provisions of Items 1 and 3 of this Article and Item 1 of Article 122, defining the insufficiently demarcated between themselves corpus delicti of the tax law violations, cannot be applied simultaneously as the grounds for holding responsible for committing one and the
same illegal actions, which does not exclude the possibility of their independent application on the basis of an assessment by the court of the actual circumstances of the concrete case and taking account of the constitutional-legal meaning of the corpus delicti of the tax law violations made clear by the Constitutional Court of the Russian Federation
1. A gross violation of rules of accounting for income and (or) expenditure and (or) objects of taxation, if these actions were committed within one tax period, in the absence of signs of a tax offence provided for by Item 2 of this Article,
shall entail imposition of a fine in the amount of ten thousand roubles. 2. The same deeds if they were being committed during a period of time that exceeds
one tax period, shall entail a fine in the amount of thirty thousand roubles. 3. The same deeds if they resulted in under reporting of the tax base, shall entail a fine in the amount of twenty percent of the amount of unpaid tax, or forty
thousand roubles, whichever is less. A gross violation of the rules for accounting for income, expenditure and objects of
taxation for the purposes of this Article shall mean absence of primary [detailed] documents, or absence of invoices, or absence of book-keeping or tax registers, repeated (twice and more times during a calendar year) untimely or incorrect coverage of business transactions, monetary funds, tangible assets, intangible assets and financial investments of the taxpayer in the balance sheet accounts, in tax registers and in reporting.
3. Abrogated. Article 121. Removed.
Ruling of the Constitutional Court of the Russian Federation No. 6-O of January 18, 2001 ruled that the provisions of Items 1 and 3 of Article 120 and Item 1 of this Article, defining the insufficiently demarcated between themselves corpus delicti of the tax law violations, cannot be applied simultaneously as the grounds for holding to responsible for committing one and the same illegal actions, which does not exclude the possibility of their independent application on the basis of an assessment by the court of the actual circumstances of the concrete case and taking account of the constitutional-legal meaning of the corpus delicti of the tax law violations made clear by the Constitutional Court of the Russian Federation
Article 122. Failure to Pay the Full Amounts of Tax (Fee)
1. Non-payment or incomplete payment of the sums of the tax (fee) as a result of understating the tax base, of another wrong calculation of the tax or of any other unlawful actions or inaction, if such action does not contain any signs of a tax law offence, envisaged in Article 129.3 of this Code,
shall entail a fine in the amount of 20 per cent of the unpaid amount of tax (fee). 2. Abrogated from January 1, 2004. 3. Deeds provided for by Item 1 of this Article, when committed intentionally, shall entail a fine in the amount of 40 per cent of the unpaid amount of tax (fee).
4. Failure to pay or to pay in full by the responsible participant in a consolidated group of taxpayers the sums of organisations profit tax in respect of the consolidated group of taxpayers as a result of understatement of the tax base, other incorrect estimation of organisations profit tax in respect of the consolidated group of taxpayers or other wrongful actions (omission to act), if they are caused by reporting unreliable data (by failure to report data), which have affected the completeness of the tax payment, by some other participant in the consolidated group of taxpayers, that has been called to account in compliance with Article 122.1 of the Code, shall
not be deemed an offence.
Article 122.1. Reporting by a Participant in a Consolidated Group of Taxpayers to the Responsible Participant in This Group Unreliable Data (Failure to Report Data), This Causing Non-Payment or Incomplete Payment of Organisations Profit Tax by the Responsible Participant Therein
1. Reporting by a participant in a consolidated group of taxpayers to the responsible participant in this group unreliable data (failure to report data) that has led to non-payment or incomplete payment of organisations profit tax in respect of the consolidated group of taxpayers by the responsible participant therein shall entail the recovery of a fine in the amount of 20 per cent of the non-paid tax sum.
2. The deeds provided for by Item 1 of this article which have been willfully made shall entail the recovery of a fine in the amount of 40 per cent of the non-paid tax amount.
Article 123. Failure of a Tax Agent to Fulfill the Duty of Withholding and Remitting Taxes
The unlawful non-deduction and/or non-remittance (incomplete deduction and/or remittance) at the time fixed by this Code of the sums of the tax subject to deduction and transfer by a tax agent,
shall entail a fine in the amount of 20% of the amount that had to be deducted and/or to be remitted.
Article 124. Abrogated from July 1, 2002. Article 125. Failure to Comply with the Regulations of Tenancy, Use and Disposal of
Attached Property in Respect of Which a Tax Authority Has Taken Protective Measures in the Form of Pledge
Failure to comply with the procedures established by this Code for tenancy, use and/or disposal of property under lien or in respect of which a tax authority has taken protective measures in the form of pledge
shall entail the imposition of a fine in the amount of thirty thousand roubles.
Article 126. Non-Provision to a Tax Authority of Information Necessary for the Exercise of Tax Control
1. Non-submission by a taxpayer (fee payer or tax agent) to tax bodies within the fixed period of time of documents and/or other information, provided for by this Code and other legislative acts on taxes and fees, if such action does not contain any signs of tax law offences, envisaged in Articles 119 and 129.4 of this Code,
shall entail the exaction of a fine in the amount of 200 roubles for each document not presented.
2. Non-provision of information about a taxpayer to a tax authority in the form of refusal of an organisation to turn over the documents, stipulated by this Code, containing information on the taxpayer at the request of a tax authority, as well as avoidance of providing such documents, or provision of documents containing false information unless such deed contains the signs of a breach of the legislation on taxes and fees which is stipulated by Article 135.1 of this Code.
shall entail a fine in the amount of ten thousand roubles. 3. Abrogated from July 1, 2002. Article 127. Removed.
Article 128. Liability of a Witness Failure to appear or avoidance of appearing without good reason by a person summoned
in connection with a tax case as a witness shall entail a fine in the amount of one thousand roubles. Unlawful Refusal of a witness to give testimony, or perjury on the part thereof shall entail a fine in the amount of three thousand roubles.
Article 129. Refusal of an Expert, Interpreter or Specialist to Assist in a Tax Audit, Presentation of a Fraudulent Opinion by an Expert or Fraudulent Interpretation by an Interpreter
1. Refusal of an expert, interpreter or specialist to assist in a tax audit shall entail a fine in the amount of five hundred roubles.
2. Presentation of a fraudulent opinion by an expert or fraudulent interpretation by an interpreter
shall entail a fine in the amount of five thousand roubles.
Article 129.1. Unlawful Non-dispatch of Information to a Tax Body 1. Unlawful non-dispatch or untimely dispatch by a person of information, which under
this Code this person should provide the respective tax body, in the absence of signs of a tax offence stipulated by Article 126 of this Code,
shall involve the exaction of a fine in the amount of five thousand roubles. 2. The same deeds committed for a second time during a calendar year shall involve the exaction of a five in the amount of twenty thousand roubles.
Article 129.2. Violating the Procedure for Registration of Gambling Industry Units 1. Violating the procedure established by this Code for registration with the tax authorities
of gambling tables, slot-machines, cashier's offices of totalisers, cashier's offices of bookmaker's houses or the procedure for registration of changes in the quantity of the said units -
2. shall entail the imposition of the fine which is three times as much as the rate of tax on gambling industry established for the appropriate taxation object.
Article 129.3. Non-Payment or an Incomplete Payment of the Sums of the Tax as a Result of Application for Taxation Purposes in Controlled Transactions of the Commercial and (or) Financial Terms, Not Comparable with the Commercial and (or) Financial Terms of Transactions Between the Not Interdependent Persons
1. The non-payment by the taxpayer of the sums of the tax as a result of application for taxation purposes in controlled transactions of commercial and (or) financial terms, not comparable with the commercial and (or) financial terms of transactions between the persons, who are not interdependent,
- entails an exaction of a fine in an amount of 40 percent of the unpaid sum of the tax, but not less than 30,000 roubles.
2. The taxpayer is relieved of responsibility, envisaged in the present Article, under the condition that he presents to the federal executive power body, authorised to exert control and supervision in the area of taxes and fees, the documentation, substantiating the market level of the applied prices on controlled transactions, in conformity with the procedure, established in Article 105.15 of this Code, or in conformity with the procedure, established in the price formation agreement for taxation purposes.
Article 129.4. Illegal Non-Presentation of a Notification on Controlled Transactions and Presentation of Unauthentic Information in a Notification on Controlled Transactions
Illegal non-presentation by the taxpayer to the tax body of a notification on controlled transactions, made over a calendar year, within the fixed time term, or presentation by the taxpayer to the tax body of a notification on controlled transactions, containing unauthentic information,
- entails an exaction of a fine in an amount of 5,000 roubles.
Chapter 17. Costs Connected with Exercising Tax Control
Article 130. Abrogated from January 1, 2007. Federal Law No. 154-FZ of July 9, 1999 amended Article 131 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law See the previous text of the Article
Article 131. Payment of Amounts Due to Witnesses, Interpreters, Specialists, Experts, and Attesting Witnesses
1. Travel expenses of witnesses, interpreters, specialist, experts, and attesting witnesses incurred by the latter in connection with their appearance at the office of the tax authority, as well as expenses on rental of housing accommodation and additional expenses connected with staying outside the place of permanent residence (per diem) shall be reimbursed.
2. Interpreters, specialist, and experts shall be remunerated for the work they did on the commission of a tax authority, if this work is not part of their normal job functions.
3. A person summoned to a tax agency as a witness continues to draw his/her wage at the principal job while such witness is absent from the job.
4. Amount due to witnesses, interpreters, specialists, experts, and attesting witnesses shall be paid by the tax authority upon fulfillment of their duties.
The payment procedure and amounts payable shall be determined by the Government of the Russian Federation and shall be financed from the federal budget.
See Regulations for Payment and the Rate of Payment for the Benefit of Witnesses, Translators, Specialists and Experts Invited to Take Part in Tax Control Actions approved by Decision of the Government of the Russian Federation No. 298 of March 16, 1999
Chapter 18. Types of Tax Offenses Committed by Banks Stipulated by the Legislation on Taxes and Fees and Liability for Committing them
Federal Law No. 229-FZ of July 27, 2010 defined the procedure for recovering of tax sanctions for breaching the legislation of taxes and fees in respect of which a decision of a tax authority is issued before the date when the said Federal Law enters into force and amount of the sanctions for tax offenses committed before the date when the said Federal Law enters into force
Article 132. Failure of a Bank to Comply with the Procedure for Opening an Account for
a Taxpayer 1. The opening by a bank of an account for an organisation or individual businessman, a
notary engaged in private practice or a solicitor who has founded a solicitor's study, without producing by such person a certificate (notification) of registration with a tax body, and also the opening of an account in the presence in the bank of a decision of the tax body on the suspension of transactions on the accounts of this person,
shall involve the exaction of a fine in the amount of 20,000 roubles. 2. Non-supply at the fixed time by a bank to a tax body of information about the opening
or the closing of an account, about changing requisite elements of an account by an organisation or individual businessman, a notary engaged in private practice or a solicitor who has founded a solicitor's study,
shall involve the exaction of a fine in the amount of 40,000 roubles.
Article 133. Failure to Meet the Deadline for Executing an Order to Remit a Tax (Fee), Advance Payment, Penalty and Fine
Failure of a bank to meet the deadline established by this Code for executing the order of a taxpayer (fee payer) or a tax agent, local administration or a federal postal communication organisation to remit a tax (fee), advance payment, penalty or fine shall entail imposition of a fine in the amount of 1/150 of the refinancing rate of the Central Bank of the Russian Federation but at most 0.2 per cent for each calendar day of delay.
Article 134. Failure of a Bank to Comply with a Decision of a Tax Authority to Suspend the Accounts of a Taxpayer, Fee Payer or Tax Agent
Execution by a bank, which has a decision by a tax authority to suspend accounts of a taxpayer, fee payer or tax agent, of an order of the latter to remit funds unconnected to the execution of the duties of paying the tax (advance payment), fee, penalty or fine, or any other payment order, which, in accordance with the Russian Federation legislation, has higher priority than payments to the budget system of the Russian Federation.
shall entail a fine in the amount of twenty percent of the amount remitted in accordance with the order of taxpayer, fee-payer or tax agent, or the amount of liability, whichever is higher, or in the mount of 20 thousand roubles, if there is no indebtedness.
According to Ruling of the Constitutional Court of the Russian Federation No. 257-O of December 6, 2001, the provisions of Items 1 and 2 of Article 135 of the Tax Code of the Russian Federation, cannot be interpreted as creating the possibility of repeatedly holding the banks responsible for one and the same offence, that is, they cannot be simultaneously applied by the court. This, however, does not exclude the possibility of their application individually on the grounds of an assessment of the actual circumstances of the case
Article 135. Non-fulfilment by a Bank of an Instruction of a Tax Authority on the Remittance of a Tax, Advance Payment, Fee, Penalty or Fine
1. The unlawful non-fulfilment by a bank of an instruction of a tax body on the remittance of a tax, advance payment, fee, penalty or fine within the period of time fixed by this Code,
shall involve the exaction of a fine at the rate of one hundred and fiftieth 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.
2. The commission by a bank of actions aimed at creating a situation of the absence of monetary funds on the account of a taxpayer, fee payer or tax agent, with regard to which the tax body has at the bank its letter,
shall involve the exaction of a fine in the amount of 30 per cent of the sum of money that
was received as a result of such actions.
Article 135.1. Non-Submission by a Bank to Tax Authorities of Statements (Abstracts) about Transactions and Accounts
Non-submission by a bank to a tax authority of statements on the presence of bank accounts and/or balances of monetary assets on accounts, of abstracts on transactions made on accounts in compliance with Item 2 of Article 86 of this Code and/or failure to report on balances of monetary assets on the accounts where transactions are suspended in compliance with Item 5 of Article 76 of this Code, as well as submission of statements (abstracts) without observing the deadline for it or statements (abstracts) containing unreliable data -
shall entail the exaction of a fine in the amount of 20 thousand roubles.
Article 135.2. Breach by the Bank of the Duties Connected with Electronic Money Resources
1. Granting of the right to the organisation, the individual entrepreneur, the notary who is engaged in private practice, or the lawyer who founded the lawyer's office to use the corporate electronic instrument of payment for transfers of electronic money resources without presentation by such a person of the certificate (notice) of registration with the tax body and the granting of the aforementioned right as well as in case of the presence with the bank of the decision of the tax body about the suspension of transfers of electronic money resources of such a person
shall entail the exaction of a fine in the amount of 20 thousand roubles. 2. The failure by the bank to notify in the course of the prescribed term the tax body of
the information on granting (termination) of the right of the organisation, the individual entrepreneur, the notary who is engaged in private practice, or the lawyer who founded the lawyer's office to use corporate electronic instruments of payment for transfers of electronic money resources, about change of payment details of the corporate electronic instrument of payment
shall entail the exaction of a fine in the amount of 40 thousand roubles. 3. The performance by the bank while in possession by it of the decision of the tax body
on the suspension of transfers of electronic money resources of the tax bearer, the payer of charges or tax agent of its instruction on the transfer of the electronic money resources not connected with the discharge of duties on tax payment (advance payment), charges, the delinquency penalties, fines,
shall entail the exaction of a fine in the amount of 20 percent of the sum remitted according to the instruction of the tax bearer, the payer of charges or tax agent, but not in excess of the sum of the debts, and in case of the absence of debts in the amount of 20 thousand roubles.
4. Unlawful non-performance by the bank in the term established by this Code of the instruction of the tax body on the transfer of electronic money resources
shall entail the exaction of a fine in the amount of one hundred and fiftieth the refinancing rate of the Central Bank of the Russian Federation, but not more than 0.2 percent for each calendar day of the delay.
5. Commission by bank of actions on the creation of the situation of absence of the balance of electronic money resources of the tax bearer, the payer of charges or tax agent in relation to which there is with the bank the instruction of the tax body,
shall entail the exaction of a fine in the amount of 30 percent of the sum that was not received as a result of such actions.
6. The failure by the bank to submit the statements on the balances of electronic money resources and about transfers of electronic money resources to the tax body according to Item
2 of Article 86 of the present Code and (or) the failure to notify about the balances of the electronic money resources the transfers of which are suspended according to Item 5 of Article 76 of this Code as well as the presentation of statements with the violation of the established term or of the statements containing misleading information,
shall entail the exaction of a fine in the amount of 10 thousand roubles.
Article 136. Procedure for Exaction of Fines and Penalty Interest from Banks The fines stated in Articles 132 - 135.2 shall be exacted in accordance with the
procedure similar to the one provided by this Code for the exaction of sanctions for the tax offences.
Section 7. Appealing Acts of Tax Authorities and Actions or Inaction on the Part of Tax Officers
Chapter 19. Procedure for Appealing Acts of Tax Authorities and Actions or Inaction on the Part of Tax Officers
Article 137. Right to Appeal Every person shall be entitled to appeal acts of tax authorities of a non-normative nature,
as well as actions or inaction of tax officials, if this person believes that such acts, actions of inaction infringe upon his rights.
Normative legal acts [regulations] of tax authorities can be appealed in accordance with the procedure provided for by the federal legislation.
Article 138. Procedure for Appeals 1. Acts of tax authorities, actions or inaction of tax officials can be appealed against to a
higher tax authority (higher tax official) or court. Filing a complaint to a higher tax authority (higher tax official) shall not rule out the right
to a simultaneous or subsequent filing of a similar complaint with a court, unless otherwise provided for by Article 101.2 of this Code.
2. Judicial appeals against acts (including normative acts) of tax authorities, actions or inaction of tax officials by organisations and individual entrepreneurs shall be performed by means of filing a statement of claim with a court of arbitrage in accordance with federal laws on arbitral procedure.
A participant in a consolidated group of taxpayers is entitled to dispute judicially the decision of a tax authority in respect of its calling to account for making a tax offence. A participant in a consolidated group of taxpayers that has applied to an arbitration court shall notify the other participants in this group about it, as well as about the judicial acts adopted in connection with it.
Judicial appeals against acts (including normative acts) of tax authorities, actions or inaction of tax officials made by individuals other than individual entrepreneurs shall be performed by means of filing a statement of claim with a court of general jurisdiction in accordance with the legislation on appealing against unlawful actions of government authorities and officials in court.
According to Ruling of the Constitutional Court of the Russian Federation No. 22-O of February 20, 2002, the expenses on representation in an arbitration court and on the rendering of legal services must be included in the composition of the losses that are subject to
compensation to the Part in whose favour the decision is awarded
3. In the event of appealing acts of tax authorities, actions of their officials with court on the application of a taxpayer (fee payer or tax agent), execution of appealed acts and making appealed actions may be suspended by court in the procedure established by the appropriate procedural legislation of the Russian Federation.
In the event of appealing acts of tax authorities or actions of their officials with a superior tax authority on the application of a taxpayer (fee payer or tax agent), the execution of appealed acts and making of appealed actions may be suspended by decision of a superior tax authority.
Article 139. Procedure and Deadline for Filing Appeals with Higher Tax Authorities or Higher Officials
See Regulations on considering tax disputes in pre-trial orders, approved by Order of the Ministry of Taxation of the Russian Federation No. BG-1-14/290 of August 17, 2001
1. An appeal against an act of a tax authority, actions or inaction of a tax officer shall be filed with the higher tax authority or a higher official of the same tax authority, respectively.
2. Unless otherwise provided for by this Code, an appeal to a higher tax authority (higher official) shall be filed within three months from the day when the person learned or ought to have learned of the violation of their interests. Documents supporting the complaint may be appended to this complaint.
In the case of failure to meet the deadline for appeal filing due to good reasons, the period allowed for appeal filing may be renewed at the request of the appellant by the head (deputy head) of the tax authority or by a superior tax authority.
An appeal against a decision of a tax authority on calling to account for committing a tax offence or a decision on the refusal to call to account for committing a tax offence shall be filed prior to the entry into force of the appealed decision.
An appeal against an effective decision of a tax authority on calling to account for committing a tax offence or a decision on the refusal to call to account for committing a tax offence which has not been appealed in the appellate procedure shall be filed within one year as of the time of rendering the appealed decision.
3. An appeal shall be submitted in written form to the relevant tax authority or official, unless otherwise provided for by this Item.
An appeal against the appropriate decision of a tax authority shall be filed with the tax authority that has issued this decision which shall be obliged within three days as of the date of receiving the said appeal to send it together with all materials to a superior tax authority.
4. The person who has filed an appeal to the superior authority or the superior official can withdraw it by written request, unless a ruling concerning that appeal has already been rendered.
Withdrawal of an appeal shall deprive the appellant of the right to file a new appeal based on the same reasons with the same tax authority or the same superior official.
A new appeal can be filed with a higher tax authority or higher official within the time limits provided for by Item 2 of this Article.
Chapter 20. Consideration of Appeals and Rendering Decisions
Article 140. Consideration of Appeals by Superior Tax Authorities or Superior Officials
On the procedure for examining the taxpayers' complaints, see Letter of the Ministry of Taxation of the Russian Federation No. VP-6-18/274 of April 5, 2001
1. An appeal shall be considered by the higher tax authority (higher official). 2. Based on the results of consideration of an appeal against an act of a tax authority, the
higher tax authority shall be entitled to: 1) dismiss the appeal; 2) cancel the act of the tax authority; 3) cancel the ruling and dismiss the tax case; 4) alter the decision or render a new decision. Based on the results of consideration of an appeal against actions or inaction of tax
officials, the higher tax authority or official shall be entitled to render a decision on the substance of the case.
On the basis of the results of considering an appeal against a decision a superior tax authority shall be entitled to do the following:
1) to leave the decision of a tax authority unchanged and to reject the appeal; 2) to reverse or change the decision of tax authority in full or in part and to render a new
decision on the case; 3) to reverse the decision of a tax authority and to terminate proceedings on the case. 3. A decision in respect of an appeal shall be rendered by a tax authority (official) within
one month as of the date of receiving it. The said time period may be extended by the head (deputy head) of a tax authority for the purpose of obtaining the documents (information) required for consideration of the appeal from lower tax authorities but by 15 days at most. The person that has filed an appeal shall be informed in writing about the rendered decision within three days as of the date of adopting it.
Article 141. Consequences of Appeal Filing 1. Filing an appeal with a superior tax authority or a superior official shall not suspend the
execution of the act or the action appealed against, except in cases set forth in this Code.
2. If the tax authority or tax official considering an appeal have ample grounds to believe that the act or action appealed against are not consistent with the legislation of the Russian Federation, the said tax authority shall be entitled to suspend the act or action appealed against in full or in part. The decision to suspend execution of the act (action) shall be taken by the head of the tax authority that passed the actor by a higher tax authority. The person that has filed an appeal shall be informed about the adopted decision in writing within three days as from the date when it is adopted.
Article 142. Consideration of Appeals in Court Appeals (statements of claim) against acts of tax control bodies, actions (inaction) of tax
officials filed with a court shall be considered and resolved in accordance with the federal law of civil procedure, arbitral procedure and other federal laws.
President of the Russian Federation B. Yeltsin
Moscow, the Kremlin
Federal Law No. 166-FZ of December 29, 2000 amended Part Two of the Tax Code of the Russian Federation. The amendments shall enter into force from January 1, 2001 See the previous text of Part Two of Tax Code
Part Two (with the Amendments and Additions of December 29, 2000, May 30, August 6, 7, 8,
November 27, 29, December 28, 29, 31, 2001, May 29, July 24, 25, December 24, 27, 31, 2002, May 6, 22, 28, June 6, 23, 30, July 7, November 11, December 8, 23, 2003, April 5,
June 29, 30, July 20, 28, 29, August 18, 20, 22, October 4, November 2, 29, December 28, 29, 30, 2004, May 18, June 3, 6, 18, 29, 30, July 1, 18, 21, 22, October 20, December 5, 6, 20, 31, 2005, January 10, February 28, March 13, June 3, 30, July 18, 26, 27, October 16,
November 3, 10, December 4, 5, 18, 29, 30, 2006, March 23, May 16, 17, July 19, 24, October 30, November 4, 8, 29, December 1, 4, 6, 2007, April 30, June 26, 30, July 22, 23, October 13, November 24, 26, December 1, 4, 22, 25, 30, 2008, March 14, April 28, June 3, 26, July 17, 18, 19, 24, September 27, October 30, November 9, 23, 25, 28, December 17, 27, 2009, April 5, 30, May 8, 19, June 2, 17, July 5, 27, 30, September 28, November 3, 8, 15, 27, December 28, 2010, March 7, April 21, June 3, 4, 7, 21, July 1, 11, 18, 19, 20, 21,
November 7, 16, 21, 28, 30, December 3, 6, 2011, March 30, 2012)
Adopted by the State Duma on July 19, 2000 Approved by the Federation Council on July 26, 2000
See Federal Law No. 118-FZ of August 5, 2000 on Entry into Force of Part Two of the Tax Code of the Russian Federation and on Introduction of Amendments into Certain Russian Federation Legislative Acts on Taxes
Section VIII. Federal Taxes
Chapter 21. Value-Added Tax
Article 143. Taxpayers
Federal Law No. 306-FZ of November 27, 2010 amended Item 1 of Article 143 of this Code. The amendments shall enter into force from January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law and not earlier than the first day of the next tax period for the value-added tax
1. The following shall be recognised as taxpayers for the purposes of value-added tax (hereinafter referred to as "taxpayers"):
organisations; individual entrepreneurs; persons recognised as taxpayers of the value-added tax (further in this Chapter - tax) in
connection with the movement of goods across the customs border of the Customs Union defined according to the customs legislation of the Customs Union and the customs legislation of the Russian Federation.
2. The following shall not be deemed taxpayers: the organisations that are foreign organisers of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi in compliance with Article 3 of Federal Law No. 310-FZ of December 1, 2007 on the Organisation and Holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi, on the Development of the Town of Sochi as a Mountain Climatic Health Resort and on Amending Certain Legislative Acts of the Russian Federation or foreign market partners of the International Olympic Committee in compliance with Article 3.1 of
the cited Federal Law, as well as branches and representative offices in the Russian Federation of the foreign organisations that are foreign market partners of the International Olympic Committee in compliance with Article 3.1 of the cited Federal Law, in respect of the operations made within the framework of the organisation and holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi.
Organisations that are official broadcasting companies in compliance with Article 3.1 of Federal Law No. 310-FZ of December 1, 2007 on the Organisation and Holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi, on the Development of the Town of Sochi as a Mountain Climatic Health Resort and on Amending Certain Legislative Acts of the Russian Federation shall not be deemed taxpayers in respect of the operations involved in making and dissemination of mass media products (in particular, as regards official television and radio broadcasting, including via digital and other communication channels) which are effected under a contract made with the International Olympic Committee or an organisation authorised by it within the period, while the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi are held, fixed by Part 2 of Article 2 of the cited Federal Law.
Article 144. Abrogated Article 145. Relief from Performing a Taxpayer's Duty
1. Organisations and individual businessmen have the right to relief from performing taxpayer's duties relating to tax accrual and payment thereof (hereinafter referred to in this Article as the relief), if the sum of proceeds from the sale of goods (works, services) of such organisations or individual businessmen less the tax has not exceeded an aggregate of 2,000,000 roubles for the three preceding calendar months in a row.
2. The provisions of this Article shall not extend to organisations or individual businessmen selling excisable goods within three preceding calendar months, as well as to the organisations cited in Article 145.1 of this Code.
Federal Law No. 306-FZ of November 27, 2010 amended Item 3 of Article 145 of this Code. The amendments shall enter into force from January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law and not earlier than the first day of the next tax period for the value-added tax
3. The relief in compliance with Item 1 of this Article shall not apply insomuch as it concerns the duties arising in connection with the import to the territory of the Russian Federation and other territories under its jurisdiction of goods taxable under Subitem 4 of Item 1 of Article 146 of this Code.
Persons contending to be relieved from taxpayer's duties shall file a relevant application in writing and the documents indicated in Item 6 of this Article, which support their right to such a relief, with the tax body at the place where they are registered.
The said application and documents shall be filed on the 20th day of the month at the latest, beginning from which these persons contend for being relieved from a taxpayer's duties.
The form of an application for relief from taxpayer's duties shall be subject to endorsement by the Ministry of Finance of the Russian Federation.
4. The organisations and individual businessmen which have filed with the tax body an application for relief from taxpayer's duties (or for extending the term of relief) may not reject this relief prior to the expiry of 12 calendar months in a row, except for the cases when they forfeit the right to relief under Item 5 of this Article.
Upon the expiry of 12 calendar months and on the 20th day of the next following month
at the latest, the organisations and individual businessmen which have been relieved from taxpayer's duties shall file with the tax bodies the following:
the documents confirming that within the said term of relief the sum of proceeds from the sale of goods (works, services) calculated in compliance with Item 1 of this Article less the tax did not exceed 2,000,000 roubles as an aggregate for each three calendar month in a row;
an application for enjoying the right to extend the term of relief to the next 12 calendar months or for the refusal to enjoy such right.
5. If within the period in which organisations and individual businessmen were relieved from taxpayer's duties, proceeds from the sale of goods (works, services) less the tax for each three calendar month in a row exceeds 2,000,000 roubles or if a taxpayer has sold excisable goods, the taxpayers, as of the first day of the month when such excess took place or the excisable goods were sold, and to the end of the relief term, shall cease to enjoy the right to the relief.
Federal Law No. 117-FZ of July 7, 2003 excluded excisable mineral raw materials from the list of taxation objects
The sum of the tax for the month in which said limit was exceeded or excisable goods and (or) excisable raw materials were sold shall be recovered and paid to the budget in the established manner.
Should a taxpayer fail to submit the documents specified in Item 4 of this Article (or should the taxpayer submit documents containing unreliable information), or if the tax bodies find that the taxpayer has not observed the limitations established by this Item and Items 1 and 4 of this Article, the sum of tax shall be recovered and paid to the budget in the established manner, with a relevant tax sanction and penalty being collected from the taxpayer.
6. The documents confirming in compliance with Items 3 and 4 of this Article the right to relief (to extension of the relief term) shall be as follows:
an extract from the balance sheet (to be submitted by organisations); an extract from the sales book; an extract from the book of receipts and expenditures and of economic operations (to be
submitted by individual businessmen); a copy of the register of received and issued invoices. As regards organisations and individual businessmen that have switched from the
simplified taxation system to the general tax regime, an extract from the book of receipts and expenditures of organsations and individual businessmen applying the simplified taxation system shall be deemed the document proving their right to relief.
As regards individual businessmen who have switched to the general taxation system from the taxation system for agricultural commodity producers (uniform agricultural tax), an extract from the book of receipts and expenditures of individual businessmen applying the taxation system for agricultural commodity producers (uniform agricultural tax) shall be deemed the document proving their right to relief.
7. In the cases provided for by Items 3 and 4 of this Article a taxpayer shall be entitled to send to the tax body the application and the documents by registered mail. In such case the sixth day as of the date of sending the registered letter shall be regarded as the date of their submission.
8. The amounts of the tax to be deducted by taxpayers in compliance with Articles 171 and 172 of this Code prior to their enjoying the right to relief under this Article with regard to goods (works, services), including fixed assets and intangible assets acquired for the purpose of making operations which are regarded as units of taxation in compliance with this Article but
have not been used for the said operations, after sending by the taxpayers an application for enjoying the right of relief shall be recovered in the last tax period prior to sending an application for enjoying the right to relief by way of reducing tax deductions.
The amounts of the tax paid in respect of the goods (works, services) acquired by taxpayers who have lost the right to relief in compliance with this Article prior to the loss of the said right and used by the taxpayers after their loss of this right in operations regarded as units of taxation in compliance with this Article shall be deducted in the procedure established by Articles 171 and 172 of this Code.
Article 145.1. Relief from Performing a Taxpayer's Duty of an Organisation That Has Obtained the Status of a Participant in the Project Involving Scientific Research Works, Development and Commercialization of Their Results
Federal Law No. 306-FZ of November 27, 2010 amended Item 1 of Article 145.1 of this Code. The amendments shall enter into force from January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law and not earlier than the first day of the next tax period for the value-added tax
1. An organisation that has obtained the status of a participant in the project involving scientific research works, development and commercialization of their results in compliance with the Federal Law on the Skolkovo Innovation Centre (hereinafter in this article referred to as a project participant) enjoys the right to be relieved from a taxpayer's duty connected with tax estimation and payment (hereinafter in this article referred to as the relief) for ten years as from the date of obtaining the status of a project participant in compliance with the cited Federal Law.
The relief provided for by this article shall not apply in respect of the duties arising in connection with import into the territory of the Russian Federation and other territories under its jurisdiction of commodities which are subject to taxation in compliance with Subitem 4 of Item 1 of Article 146 of this Code.
2. A project participant shall forfeit the right to the relief if: the status of project participant has been lost, from the time when such status is lost; the aggregate amount of profit of a project participant, estimated in compliance with
Chapter 25 of this Code as progressive total starting from the first day of the year in which the annual amount of proceeds from the sale of commodities (works, services, property rights) of this project participant exceeded a billion roubles, is in excess of 300 million roubles, from the first day of the tax period in which the cited aggregate amount of profit was exceeded;
The tax amount for the tax period, in which the status of project participant was lost or the cited excess of the aggregate amount of profit took place, is subject to restoration and payment to the budget in the established procedure, with the appropriate amount of penalties to be recovered from the project participant.
3. A project participant is entitled to use the right to the relief as from the first day of the month following the month when the status of a project participant was obtained.
A project participant that has started to use the right to the relief must forward to the tax authority at the place of registration thereof a notification in writing and the documents cited in Paragraph Two of Item 6 of this article at the latest on the 20th day of the month following the month starting from which the project participant started to use the right to the relief.
The form of the notification about the use of the right to the relief (about extension of duration of the right to the relief) shall be endorsed by the Ministry of Finance of the Russian Federation.
4. A project participant that has sent a notification of exercising the right to the relief (of extending the time period of relief) to a tax authority is entitled to reject the relief by sending an
appropriate notification to the tax authority at the place of registration thereof as a project participant at the latest on the first day of the tax period starting from which the project participant intends to reject the relief.
Such rejection shall be only possible with respect to all the operations made by a project participant.
The relief or its rejection depending on the purchaser (acquirer) of appropriate commodities (works, services) is not allowed.
The relief shall not be repeatedly granted to a project participant that has rejected it. 5. Upon the expiry of 12 calendar months, at the latest on the 20th day of the following
month, a project participant that has enjoyed the right thereof to the relief shall file the following with the tax authorities:
the documents cited in Item 6 of this article; a notification of extension of the exercise of the right to the relief within the subsequent
12 calendar months or on the rejection of the relief. If a project participant has not presented the documents cited in Item 6 of this article or
has presented documents containing unreliable data, as well as if the circumstances cited in Item 2 of this article are present, the tax amount is subject to restoration and payment to the budget in the established procedure, with the appropriate amounts of penalties being recovered from the project participant.
6. As documents proving the right to the relief (to the extension of the time period of the relief) in compliance with Items 3 and 5 of this article shall be deemed the following:
the documents proving the status of a project participant and provided for by the Federal Law on the Skolkovo Innovation Centre;
an extract from the register of receipts and expenditures or a profit and loss report of a project participant proving the annual amount of proceeds from the sale of commodities (works, services, property rights).
A project participant, starting from the year following the year in which the annual volume of proceeds from selling commodities (works, services, property rights) received by the project participant, exceeds a billion roubles must also present to the tax authority simultaneously with the documents cited in Paragraphs Two and Three of this item the estimate of the total amount of profit provided for by Item 18 of Article 274 of this Code which is computed as progressive total starting from the first day of the year in which the annual volume of proceeds received by this project participant exceeded a billion roubles.
7. Where it is provided for by Items 3 and 5 of this article, a project participant is entitled to forward the notification and documents to a tax authority by registered mail. In such case the date of their filing with the tax authority shall be deemed the sixth day after the date when the registered mail was sent.
8. The tax amounts deemed deductible by a project participant in compliance with Articles 171 and 172 of this Code before exercising the right to the relief in compliance with this article, in respect of commodities (works, services), in particular in respect of the fixed assets and intangible assets acquired for the purpose of making operations, which are recognized as tax objects in compliance with this chapter and not used for the cited operations, after the project participant sends a tax authority notification of exercising the right to the relief, are subject to restoration in the last tax period before sending the tax authority a notice of exercising the right to the relief by way of reducing tax deductions.
The tax amounts paid in respect of the commodities (works, services) acquired by a project participant that has lost the right to the relief in compliance with this article, before the loss of the cited right and used by him after the loss of the cited right in making operations recognized as tax objects in compliance with this article, shall be deductible in the procedure
established by Articles 171 and 172 of this Code.
Federal Law No. 57-FZ of May 29, 2002 amended Article 146 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law and shall extend to the legal relations arising from January 1, 2002 See the previous text of the Article
Article 146. The Object of Taxation 1. The following operations shall be defined as items of taxation: 1) sale of goods (works, services) on the territory of the Russian Federation, including the
sale of subjects of a pledge and transfer of goods (results of performed works, rendered services) under a compensation agreement or a novation, as well as the transfer of property rights.
For the purposes of this Chapter, the transfer of title to goods, results of performed works, rendered services on gratuitous basis shall be redefined as sale of goods (works, services);
2) the transfer of goods (performance of works, provision of services) on the territory of the Russian Federation for own purposes in respect of which expenses are not accepted for offset (in particular, as depreciation deductions) when the tax on the profit of organisations is being calculated;
3) performance of construction and erection works for own consumption;
4) import of goods to the territory of the Russian Federation and other territories under its jurisdiction.
2. For the purposes of this Chapter, the following shall not be recognised as an object of taxation:
1) operations listed in Item 3 of Article 39 of this Code; 2) transfer on a gratuitous basis of apartment houses, nursery schools, clubs,
sanatoriums and other facilities of social and cultural housing purposes and also roads, electrical grids, substations, gas networks, water intake facilities and other similar objects to public authorities and bodies of local self-government (or by decision of said bodies to specialized organisations operating the aforesaid facilities as per their purpose);
3) transfer of property of the state and municipal enterprises redeemed by way of privatization;
4) performance of works (rendering of services) to bodies which are included in the system of public authorities and bodies of local self-government within the framework of execution of exceptional authority in a specific area of activities assigned to them, if the mandatory nature of executing said works (rendering of services) is stipulated by legislation of the Russian Federation, legislation of subjects of the Russian Federation, or laws of bodies of local self-government;
4.1) the performance of works (provision of services) by state institutions, and also budget-supported and autonomous institutions within the framework of a state (municipal) assignment which has a subsidy out of the relevant budget of the budget system of the Russian Federation as the source of its financing;
4.2) rendering the services involved in granting to transport vehicles the right of passage along public toll motor roads of federal importance (toll sections of such motor roads) which are
provided in compliance with an agreement of trust management of motor roads initiated by the Russian Federation, except for the services the payment for which remains at the disposal of the concessioner in compliance with a concession agreement;
Federal Law No. 245-FZ of July 19, 2011 reworded Subitem 5 of Item 2 of Article 146 of this Code. The new wording shall enter into force upon the expiry of a month after the date when the said Federal Law is officially published and at the earliest on the first day of the next tax period for value added tax
5) transfer on a gratuitous basis and rendering the services involved in transfer for gratuitous use of fixed assets to state power bodies and administrative bodies, to local authorities, as well as to state and municipal institutions, state and municipal unitary enterprises;
6) transactions in the sale of land plots or shares thereof. 7) the transfer of the property rights of the organisation to its successor or successors;
8) the transfer of funds or immovable property for the purpose of forming or replenishing the earmarked capital of a not-for-profit organisation in the procedure established by Federal Law No. 275-FZ of December 30, 2006 on the Procedure for Forming and Using the Earmarked Capital of Not-for-Profit Organisations;
8.1) the transfer of immovable property in the event of dissolution of the earmarked capital of a not-for-profit organisation, the cancellation of a donation or in another case when the return of such property that has been transferred for the purpose of replenishing the earmarked capital of the not-for-profit organisation is envisaged by a contract of donation and/or Federal Law No. 275-FZ of December 30, 2006 on the Procedure for the Formation and Use of the Earmarked Capital of Not-for-Profit Organisations. The norm of this subitem is applicable when such property is transferred by a not-for-profit organisation being the owner of a earmarked capital to a donor, his heirs (successors) or another not-for-profit organisation in accordance with Federal Law No. 275-FZ of December 30, 2006 on the Procedure for the Formation and Use of the Earmarked Capital of Not-for-Profit Organisations;
The provisions of Subitem 9 of Item 2 of Article 146 of this Code shall cover legal relations arising from January 1, 2008 and shall apply up to January 1, 2017
9) operations for the sale of goods (works, services) and property rights which are made by approbation of the persons which are foreign organisers of the Olympic Games and Paralympic Games in compliance with Article 3 of the Federal Law on the Organisation and Holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi, on the Development of the Town of Sochi as a Mountain Climate Health Resort and on Amending Certain Legislative Acts of the Russian Federation by taxpayers which are Russian organisers of the Olympic Games and Paralympic Games in compliance with Article 3 of the Federal Law on the Organisation and Holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi, on the Development of the Town of Sochi as a Mountain Climate Health Resort and on Amending Certain Legislative Acts of the Russian Federation, within the framework of discharging obligations under the agreement made by the International Olympic Committee with the Olympic Committee of Russia and the town of Sochi in respect of holding the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochil;
10) rendering services involving the transfer for gratuitous use to non-profit organisations for exercising authorised activities thereof state property which is not assigned to state
enterprises and institutions and which forms part of the public treasury of the Russian Federation, treasury of a republic within the composition of the Russian Federation, treasury of a territory, region, city of federal importance, autonomous region and autonomous area, as well as municipal property which is not assigned to municipal enterprises and institutions and which forms part of the municipal treasury of a corresponding urban settlement, rural settlement or other municipal entity;
11) carrying out works (rendering services) within the framework of additional activities aimed at reducing tensions in the labour market of constituent entities of the Russian Federation which are exercised in compliance with decisions of the Government of the Russian Federation.
12) operations involved in the sale (transfer) in the territory of the Russian Federation of the state or municipal property which is not assigned to state enterprises and institutions and constitutes the public treasury of the Russian Federation, the treasury of a republic within the Russian Federation, the treasury of a territory, region, a city of federal importance, autonomous region or autonomous area, as well as of the municipal property which is not assigned to municipal enterprises and institutions and constitutes the municipal treasury of an appropriate urban and rural settlement or other municipal entity purchased in the procedure established by Federal Law No. 159-FZ of July 22, 2008 on the Details of Alienation of the Immovable Property Items in the State Ownership of Subjects of the Russian Federation or Municipal Ownership and Leased by Small and Medium Businesses and on Amending Certain Legislative Acts of the Russian Federation.
Federal Law No. 245-FZ of July 19, 2011 amended Article 147 of this Code. The amendments shall enter into force upon the expiry of a month after the date when the said Federal Law is officially published and at the earliest on the first day of the next tax period for value added tax
Article 147. The Place of Sale of Goods For the purposes of this Chapter, the territory of the Russian Federation shall be
recognised as the place of sale of goods if one or several of the circumstances given below exist:
the goods are located on the territory of the Russian Federation and other territories under jurisdiction thereof and are not shipped, and are not transported;
the goods at the time of beginning of the shipment or transportation are located on the territory of the Russian Federation and other territories under jurisdiction thereof.
Paragraph four is excluded.
Article 148. The Place of Execution of Works (Rendering Services) 1. For the purposes of this Chapter the territory of the Russian Federation shall be
recognised as the place of sale of works (services) performed if: 1) works (services) are connected directly to real estate (except for aircraft, sea ships
and internal navigation ships and also spacecraft) located on the territory of the Russian Federation. Such works (services), in particular, shall include civil engineering, assembly, construction and erection, repair, restoration works, the planting of trees and shrubs, lease services;
2) the works (services) are associated with movable property, with aircraft, sea-going and inland ships on the territory of the Russian Federation. Such works (services) include, in particular, assembly, erection, processing, thorough revision, repair and technical maintenance;
3) services actually performed on the territory of the Russian Federation in the area of culture, arts, education (instruction), physical culture, tourism, recreation and sports;
Federal Law No. 245-FZ of July 19, 2011 amended Subitem 4 of Item 1 of Article 148 of this Code. The amendments shall enter into force upon the expiry of a month after the date when the said Federal Law is officially published and at the earliest on the first day of the next tax period for value added tax
4) a buyer of works (services) operates on the territory of the Russian Federation. The place of activity of the buyer shall be considered the territory of the Russian
Federation if the buyer of works (services) specified in these Subitems is actually located on the territory of the Russian Federation on the basis of state registration of an organisation or individual entrepreneur, and if such is not available - on the basis of the place indicated in constituent instruments of the organisation, the place of management of the organisation, seat of its permanent executive board, location of its permanent representation (if the services are rendered through this permanent representation), place of residence of the natural person. The provision of this Subitem shall apply to:
the transfer, granting of patents, licences, trademarks, copyrights or other similar rights; the rendering of services (carrying out of works) for working out programmes for personal
computers and databases (softwares and information products of computer technology), their adaptation and modification;
rendering consulting, legal, accounting, auditing, engineering, advertising, marketing, education services, services in the processing of information, and also in the performance of research and development works. Engineering services shall include engineering and consulting services in the development of a production process and sale of products (works, services), preparation of civil engineering and operation of facilities in industry, infrastructure, agricultural and other objects, predesign and design services (drafting of feasibility studies, the design engineering and other similar services). Services in the processing of information shall include services in the collection, generalization and systematization of information files and furnishing the user with results of this information processing;
leasing of personnel if the personnel works at the place of business activity of the buyer; letting out movable property, except for ground motor vehicles; rendering services of an agent who on behalf of the principal participant of the contract
would hire a person (organisation or natural person) to render services stipulated by this Subitem;
abrogated. Transfer of emission reduction units (of the rights to emission reduction units) received
within the framework of implementation of projects aimed at the reduction of anthropogenic emissions or at an increase of absorption by green house gases' absorbers in compliance with Article 6 of the Kyoto Protocol to the UN Framework Convention on Climate Change;
4.1) the services directly involved in carriage and/or transportation, as well as the services (works) which are directly connected with carriage and/or transportation (except for the services (works) directly connected with carriage and/or transportation of goods moved under the customs treatment of customs transit when carrying goods from the place of their arrival at the territory of the Russian Federation to the place of their departure from the territory of the Russian Federation and the services cited in Subitem 4.3 of this item) shall be rendered (carried out) by Russian organizations or individual businessmen, if the point of departure and/or the point of destination are located in the territory of the Russian Federation or by foreign persons which are not registered with tax authorities as taxpayers, if the point of departure and the point of destination are located in the territory of the Russian Federation (except for the services involved in passenger and baggage carriage which are not rendered by a foreign person through a permanent representative office of this foreign person).
The territory of the Russian Federation shall be also recognised as a place of the realisation of services, if transport vehicles are provided under freight contract that presupposes the carriage (transportation) on these transport vehicles by Russian organisations and individual businessmen and the point of departure and/or the point of destination are to be found on the territory of the Russian Federation. In this case aircraft, sea-going and inland ships used for the carriage of goods and/or passengers by the water (sea and river) and the air transport shall be recognised as transport vehicles;
4.2) the works (services) directly involved in carriage and transportation of goods placed under the customs treatment of customs transit (except for the services cited in Subitem 4.3 of this item) when carrying goods from the place of their arrival at the territory of the Russian Federation to the place of their departure from the territory of the Russian Federation shall be rendered (carried out) by organizations or individual businessmen for which the territory of the Russian Federation is recognized as the place where they exercise their activities;
Federal Law No. 245-FZ of July 19, 2011 supplemented Item 1 of Article 148 of this Code with Subitem 4.3. The Subitem shall enter into force upon the expiry of a month after the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax and shall extend to the legal relations arising from January 1, 2011
4.3) the services involved in arranging natural gas transportation by pipeline transport over the territory of the Russian Federation shall be rendered by Russian organisations;
Federal Law No. 245-FZ of July 19, 2011 amended Subitem 5 of Item 1 of Article 148 of this Code. The amendments shall enter into force upon the expiry of a month after the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax and shall extend to the legal relations arising from January 1, 2011
5) activity of organisations or individual entrepreneurs that perform works (render services) shall be performed on the territory of the Russian Federation (as regards the performance of types of works (rendering of types of services) not stipulated by Subitems 1 - 4.1, 4.3 of this Item.
Federal Law No. 245-FZ of July 19, 2011 amended Item 1.1 of Article 148 of this Code. The amendments shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for value added tax
1.1. Unless otherwise provided for by Item 2.1 of this article, for the purposes of this Chapter the territory of the Russian Federation shall not be recognised as a place for the realisation of works (services), if:
1) the works (services) are associated directly with real estate (except for aircraft, sea- going and inland ships, and also space vehicles) located outside the Russian Federation. Such works (services) include, in particular, building, assembly, erection and assembly, repair, restoration, landscape and shade gardening works, and lease services;
2) works (services) are connected directly with movable property located outside the Russian Federation, and also with aircraft, sea-going and inland water ships located outside the Russian Federation. Such works (services) include, in particular, assembly, erection, processing, through revision, repair and technical maintenance;
3) services are rendered in fact outside the Russian Federation in the sphere of culture, act, education (instruction), physical culture, tourism, rest and sport;
4) the buyer of works (services) does not carry on the activity on the territory of the 'Russian Federation. The provision of this subitems shall apply during the performance of those works and services which are listed in Subitem 4 in Item 1 of this Article:
Federal Law No. 245-FZ of July 19, 2011 amended Subitem 5 of Item 1.1 of Article 148 of this Code. The amendments shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax and shall extend to the legal relations arising from January 1, 2011
5) The services of carriage (transportation) and the services (works) directly connected with carriage, transportation, freightage are not listed in Subitems 4.1 - 4.3 of Item 1 of Item 1 of this Article.
Federal Law No. 245-FZ of July 19, 2011 amended Item 2 of Article 148 of this Code. The amendments shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax
2. The territory of the Russian Federation shall be considered the place of activity of an organisation or individual entrepreneur performing various types of work or rendering various types of service not stipulated by Subitems 1 - 4.1 of Item 1 of this Article if this organisation or individual entrepreneur is actually present on the territory of the Russian Federation on the basis of state registration, and if such is not available - on the basis of the place stated in constituent documents of the organisation, place of management of the organisation, seat of the organisation's permanent executive board, location of its permanent representation in the Russian Federation (if the works were performed (the services were rendered) through this permanent representation) or place of residence of the natural person.
For the purposes of this Chapter, as the place of the activity performed by the organisation or individual entrepreneur which let use aircraft, sea ships or inland navigation vessels under lease contracts (time chartering) with a crew shall not be recognised the territory of the Russian Federation, if the cited vessels are used outside the territory of the Russian Federation for taking (catching) aquatic biological resources and/or for scientific research purposes or for carriage between points situated outside the territory of the Russian Federation.
Federal Law No. 245-FZ of July 19, 2011 supplemented Article 148 of this Code with Item 2.1. The Item shall enter into force upon the expiry of a month after the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for value added tax
2.1. For the purposes of this chapter, as the place of exercising works (services) shall be recognized the territory of the Russian Federation, if the works are carried out and the services are rendered for the purpose of geological survey, exploration and extraction of hydrocarbon materials on the subsoil plots located in full or in part on the continental shelf and/or in the exclusive economic zone of the Russian Federation. The provisions of this item shall extend to the following kinds of works (services):
1) the works (services) carried out (rendered) on the continental shelf plots and/or in the exclusive economic zone of the Russian Federation involved in the creation, making fit for use (operation), maintenance, repair, reconstruction, modernization, technical re-equipment (other kinds of works of capital nature) of artificial islands, installations and structures, as well as other property located on the continental shelf and/or in the exclusive economic zone of the Russian Federation;
2) the works (services) involved in the extraction of hydrocarbon materials;
3) the words (services) involved in preparation (primary treatment) of hydrocarbon materials;
4) the words "services) involved in carriage and/or transportation of hydrocarbon materials from the points of departure located on the continental shelf of the Russian Federation and/or in the exclusive economic zone of the Russian Federation, as well as the works (services) directly involved in such carriage and/or transportation carried out (rendered) by Russian and/or foreign organizations.
Federal Law No. 245-FZ of July 19, 2011 reworded Item 3 of Article 148 of this Code. The new wording shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for value added tax
3. Where an organisation or individual businessman are engaged in carrying out (rendering) several kinds of works (services) and where realisation of some kinds of works (services) is of auxiliary nature with respect to realisation of other works (services), as the place of realization of auxiliary works (services) shall be recognized the place of realisation of principal kinds of works (services).
4. Documents confirming the place of performance of works (of rendering of services) are:
1) a contract with foreign or Russian persons; 2) documents confirming the fact of performance of works (of rendering of services).
Article 149. Operations Which Are Not Taxable (Exempted from Taxation) 1. Not subject to taxation (exempt from taxation) letting out premises by a lessor on the
territory of the Russian Federation to foreign subjects or to organisations accredited in the Russian Federation.
The provisions of Paragraph One of this Item shall apply when the law of a corresponding foreign state establishes a similar procedure concerning citizens of the Russian Federation and Russian organisations accredited in this foreign state, or if such a standard is stipulated by an international treaty (agreement) of the Russian Federation. The list of foreign states in relation to whose citizens and (or) whose organisations are applied the norms of this Item shall be defined by the federal body of executive authorities in the area of international relations jointly with the Ministry of Finance of the Russian Federation.
2. Not subject to taxation (tax exempt) shall be the sale (and also transfer, performance, rendering for own needs) on the territory of the Russian Federation of:
1) the following domestic and foreign-made medical goods as per under the list approved by the Government of the Russian Federation:
major and vitally essential medical equipment;
See the List of Major and Vitally Necessary Medical Equipment, the Sale of Which Is Not Liable to the Value-added Tax on the Territory of the Russian Federation approved by Decision of the Government of the Russian Federation No. 19 of January 17, 2002
artificial limbs and orthopedic articles, raw materials for their manufacture and semi- finished articles for the above;
technical facilities, including motor vehicles, materials which can be used only for disability prevention or rehabilitation of invalids;
See the List of Technical Appliances Used Exclusively for the Prophylaxis of Disability or for
the Rehabilitation of Invalids, Whose Realization Shall Not Be Subject to Imposition with the Value-Added Tax, approved by Decision of the Government of the Russian Federation No. 998 of December 21, 2000
glasses (except for sun glasses), lenses and rims for glasses (except sunglasses);
See the List of Lenses and Frames for Spectacles (Except Sun Glasses) Whose Realisation Shall Not Be Subject to Imposition with Value-Added Tax approved by Decision of the Government of the Russian Federation No. 240 of March 28, 2001
2) medical services rendered by medical organisations and/or institutions, physicians engaged in private medical practice except for beauty treatment, veterinary and sanitary-and- epidemiological services. Limitations established by this Subitem shall not apply to veterinary and sanitary-and-epidemiological services funded from the budget. For the purposes of this Chapter, the following shall be referred to as medical services:
services defined by the list of services granted under obligatory medical insurance; services rendered to the population in diagnostics, prevention and treatment irrespective
of forms and sources of payment for such under the list approved by the Government of the Russian Federation;
services in the collection of blood from the population which are rendered under agreements with stationary medical establishments and by out-patient departments;
first aid services rendered to the population; services in the duty of medical staff at a patient's bed; pathology-anatomic services; services rendered to pregnant women, infants, disabled persons and drug addicts under
treatment;
3) the services of providing care to sick, disabled and old-age persons whose need for care is confirmed by relevant statements of public-health organisations, social-protection bodies and/or federal medical and social protection institutions;
4) the services of providing support to children in the educational organisations implementing a basic pre-school general-education curriculum, the services of holding classes attended by minor children in circles, sections (including sporting ones) and art groups;
5) the foodstuffs directly produced by the catering facilities of educational and medical organisations and sold by them in said organisations and also the foodstuffs directly produced by public catering organisations and sold by them to said catering facilities or organisations;
6) services in conservation, acquisition and use of archives rendered by archive establishments and organisations;
7) services in the carriage of passengers: by urban public passenger transport (except for taxis, as well as mini-buses). For the
purposes of this Article, services in the carriage of passengers by urban public passenger transport shall include services in the carriage of passengers under uniform conditions of carriage of passengers, including at single travel tariffs established by bodies of local self- government which grant all privileges for travel approved in due order;
seagoing, river, railway or motor transport (except for taxis, as well as mini-buses) in suburban transport, provided passengers are carried at single tariffs and all travel privileges are granted as approved in due order;
8) undertaker's services, works (services) in the manufacture of gravestone monuments
and registration of graves, and also sale of funeral accessories (according to a list endorsed by the government of the Russian Federation);
9) postage stamps (except for collectable stamps), marked cards and marked envelopes, lottery tickets of lotteries conducted by decisions of the authorised body;
10) services in the provision of living quarters in the housing stock of all forms of ownership;
11) coins made of precious metals which are a legal cash payment instrument of the Russian Federation or of a foreign state (a group of states);
12) shares in the authorised (pooled) capital of organisations, shares in unit funds of co- operatives and unit investment funds, securities and financial instruments of time transactions, except for the base asset of financial instruments of time transactions which is subject to value- added tax.
For the purposes of this Chapter, as the sale of the financial instrument of a time transaction shall be deemed the sale of its base asset, as well as payment of the sums of premiums under a contract, of the sums of variation margin, other periodical or one-time payments by the parties to the financial instrument of the time transaction which are not considered as payment for the base asset in compliance with the terms of the financial instrument of the time transaction.
Financial instruments of time transactions, as well as the base asset thereof, shall be defined in compliance with Item 1 of Article 301 of this Code;
12.1) depository services rendered by a custodian of assets of the International Monetary Fund, the International Bank for Reconstruction and Development and the International Development Association within the framework of articles of the Agreement of the International Monetary Fund, the International Bank for Reconstruction and Development and the International Development Association;
13) services rendered without collection of an extra charge to repair and maintain goods and household devices, including medical goods during their warranty period, including the cost of spare parts and details for such;
14) the services in the area of education provided by not-for-profit educational organisations in terms of implementing general-education and/or vocational curricula (basic and/or supplementary), the vocational training curricula specified in a licence or upbringing process and also the supplementary educational services corresponding to the level and orientation of the curricula specified in a licence, except for consulting services and premises leasing services.
The sale by not-for-profit educational organisations of goods (works and services) both of their own manufacture (produced by educational enterprises, for instance education and production workshops, within the framework of basic and supplementary training processes) and purchased from outside is subject to taxation, irrespective of the income from such sale being provided to the given educational organisation or towards direct needs for the promotion of development and the improvement of the teaching process, except as otherwise envisaged by this Code;
14.1) the services of providing social services to minor children; the services of supporting and providing social services to senior citizens, disabled persons, neglected children and the other persons in a difficult life situation who are deemed as such according to the legislation of the Russian Federation on the provision of social services and/or the legislation of
the Russian Federation on the prevention of the neglect of minors and delinquency; the services of detecting minors in need of the establishment of guardianship or tutelage
over them, including an inspection of the living conditions of such minor citizens and the families thereof;
the services of detecting adult citizens lacking capacity or having limited capacity who are in need for the establishment of guardianship or tutelage over them, including an inspection of the living conditions of such citizens and the families thereof;
the services of selecting and training the citizens who have expressed their intent to become guardians or tutors of minor citizens or accept children left without parental care in a foster family in the other forms established by the family legislation of the Russian Federation;
the services of selecting and training the citizens who have expressed their intent to become guardians or tutors of adult citizens lacking capacity or having limited capacity;
the services to the public in terms of organising and holding physical-education, physical- education and health-rehabilitation and sporting events;
the services of vocational training, re-training and qualification upgrading provided on a letter of referral of employment service bodies;
Federal Law No. 245-FZ of July 19, 2011 reworded Subitem 15 of Item 2 of Article 149 of this Code. The new wording shall enter into force on January 1, 2012
15) the works (services) involved in conservation of a cultural heritage unit (historical and cultural monument) of peoples of the Russian Federation included into the comprehensive state register of cultural heritage units (historical and cultural monuments) of peoples of the Russian Federation (hereinafter referred to in this chapter as cultural heritage units), or of a detected cultural heritage unit effected in compliance with the requirements of Federal Law No. 73 of June 25, 2002 on Cultural Heritage Units (Historical and Cultural Monuments) of Peoples of the Russian Federation, of religious buildings and structures used by religious organizations, these including conservation, anti-damage, repair and restoration works, as well as those involved in making a cultural heritage unit or a detected cultural heritage unit fit for present-day use, recovery archeological field works, including scientific research, survey, design and production works, scientific guidance of the works involved conservation of a cultural heritage unit or of a detected cultural heritage unit, technical and author's supervision over carrying out of these works at cultural heritage units and detected cultural heritage units.
The realization of the works (services) cited in this subitem is not subject to taxation (is exempted from taxation), if the following documents are filed with tax authorities:
a reference note proving that a unit pertains to the cultural heritage units included in the comprehensive state register of cultural heritage units (historical and cultural monuments) of peoples of the Russian Federation or a reference note proving that a unit pertains to detected cultural heritage units issued by the federal executive power body authorized by the Government of the Russian Federation as to conservation, use, popularization and state protection of cultural heritage units or by the state power body of a constituent entity of the Russian Federation authorized as to conservation, use, popularization and state protection of cultural heritage units in compliance with Federal Law No. 73 of June 25, 2002 on Cultural Heritage Units (Historical and Cultural Monuments) of Peoples of the Russian Federation";
a copy of the agreement on carrying out the works cited in this subitem; 16) works performed during the sale of target-oriented socio-economic programs
(projects) of housing construction for servicemen within the framework of implementation of aforesaid programs, including:
works in the construction of social, cultural purpose or amenities and the associated infrastructure;
works in the creation, construction and maintenance of centers for professional retraining
of servicemen, persons discharged from military service and members of their families. Operations listed in this Subitem are not subject to taxation (are exempted from taxation),
provided these works are financed solely and directly to the charge of loans or credits granted by international organisations and/or governments of foreign states, foreign organisations or natural persons pursuant to inter-governmental or interstate agreements, a party to which is the Russian Federation, and also agreements signed by authorised bodies of state administration on instruction of the Government of the Russian Federation;
17) services rendered by bodies authorised thereto, for which a state duty is collected, all kinds of licence, registration and patent fees and charges, customs fees for storage and also tolls and duties collected by state bodies, bodies of local self-government, by other authorised bodies and officials when granting certain rights to organisations and natural persons (including payments to the budgets for the right to use natural resources);
17.1) services involved in accreditation of operators of the technical inspection to be rendered in compliance with the legislation in respect of the technical inspection of transport vehicles by the professional association of insurers established in compliance with Federal Law No. 40-FZ of April 25, 2002 on Obligatory Insurance of Civil Liability of Transport Vehicles' Owners and for which payment for accreditation shall be collected;
17.2) services involved in the conduct of the technical inspection to be rendered by technical inspection operators in compliance with the legislation on the technical inspection of transport vehicles;
18) goods placed under the customs procedure of duty free shop; 19) goods (works, services) except for excisable goods sold (performed, rendered) within
the framework of rendering gratuitous help (assistance) to the Russian Federation according to the Federal Law on Gratuitous Help (Assistance) to the Russian Federation and Addenda and Amendments to Certain Laws of the Russian Federation on Taxes and on the Establishment of Privileges under the Payments to State Extra-Budgetary Funds in Connection with the Granting of Gratuitous Help (Assistance) to the Russian Federation.
Sale of goods (works, services) listed in this Subitem shall not be taxable (exempted from taxation) upon submission to the tax authorities of the following documents:
the contract (a copy of the contract) of the taxpayer with the donor (the organisation authorised by the donor) on gratuitous aid (assistance) or with the recipient of gratuitous aid (assistance) in the supply of goods (the performance of works or the rendering of services) within the framework of rendering gratuitous aid (assistance) to the Russian Federation. If a federal executive body of the Russian Federation is a recipient of gratuitous aid (assistance), the contract (a copy of the contract) with the organisation authorised by this federal executive body shall be submitted to the respective tax body;
certificate (notarized copies of the certificate) issued in due order and confirming that the delivered goods (performed works, rendered services) are classed as humanitarian or technical help (assistance);
Abrogated from January 1, 2010; 20) the services provided by the organisations pursuing their activities in the area of
culture and the arts, which are as follows: the services of offering for hire audio and video media from the stocks of organisations
pursuing their activities in the area of culture and the arts, audio equipment, musical instruments, stage technical facilities, costumes, footwear, stage properties, props, wigmaker's accessories, cultural implements, animals, exhibits and books; the services of making copies for educational purposes and teaching aids, photocopying, reproduction, copying, micro-copying
from printed matter, museum exhibits and documents from the stocks of organisations pursuing activities in the area of culture and the arts; the services of the audio recording of theatre-show, culture-enlightenment and entertainment events, of making copies of audio records from the audio libraries of organisations pursuing activities in the area of culture and the arts; the services of delivering to readers and from readers printed matter from the stocks of libraries; the services of preparing lists, statements and directories of the exhibits, materials and other items and collections constituting a stock of organisations pursuing activities in the area of culture and the arts; the services of offering for lease show and concert venues to other organisations pursuing activities in the area of culture and the arts; the services of distributing tickets specified in Paragraph 3 of this subitem;
the sale of entry tickets and season tickets for attending theatre-show, culture- enlightenment and entertainment events, amusement-park facilities in zoological gardens and culture and recreation parks, excursion tickets and excursion vouchers whose design has been endorsed in the established procedure as a strict-accountability form;
the sale of the programmes of performances and concerts, catalogues and booklets. For the purposes of this subitem the following are deemed organisations pursuing
activities in the area of culture and the arts: theatres, cinemas, concert organisations and groups, theatre and concert box-offices, circuses, libraries, museums, exhibitions, houses and palaces of culture, clubs, houses (for instance, houses of cinema, writers and composers), planetariums, culture and recreation parks, auditoria and people's universities, excursion bureaus (except for tourist excursion bureaus), reserves, botanical gardens and zoological gardens, national parks, nature parks and landscape parks;
21) works (services) in the production of cine-products performed (rendered) by organisations of cinematography, of rights to use (including hire and show) cine-products which have received the national film certificate;
22) services rendered directly at airports of the Russian Federation and in the air space of the Russian Federation in the service of aircraft, including aero-navigation services;
23) works (services including repair ones) involved in the service of seagoing and inland watercraft, as well as of mixed navigation (river-sea) vessels within mooring periods (all kinds of harbor fees, services of port craft), pilotage, as well as the services involved in vessels' qualification and survey;
24) services of pharmaceutical institutions with regard to production of medicines, as well as to manufacture and repair of spectacle lenses (except for sunglasses), to repair of hearing aids and the prosthetic-and-orthopedic articles enumerated in Subitem 1 of Item 2 of this Article, services related to prosthetic-and-orthopedic assistance;
25) ferrous and non-ferrous metal scrap;
26) exclusive rights to inventions, utility models, industrial designs, computer programs, data bases, topologies of integrated microcircuits, know-how, and also rights to the use of the indicated results of intellectual activity under a licence agreement.
27) the commodities (works, services) and property rights by taxpayers which are Russian market partners of the International Olympic Committee in compliance Article 3.1 of Federal Law No. 310-FZ of December 1, 2007 on the Organisation and Holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi, on the Development of the Town of Sochi as a Mountain Climatic Health Resort and on Amending Certain Legislative Acts of the Russian Federation, except for the branches and representative
offices in the Russian Federation of organisations which are foreign market partners of the International Olympic Committee in compliance with Article 3.1 of the cited Federal Law, in connection with discharge by these organisations of the obligations of a market partner of the International Olympic Committee within the framework of organisation and holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi.
3. The following operations shall not be subject to taxation (tax exempt) on the territory of the Russian Federation:
1) sale (transfer for own needs) of religious use objects and religious literature (according to the list approved by the Government of the Russian Federation upon submission by religious organisations (associations), manufactured by religious organisations (associations) and organisations whose only founders (participants) are religious organisations (associations) and realised by the given or other religious organisations (associations) and by organisations whose only founders (participants) are religious organisations (associations), within the framework of religious activities, apart from excisable goods and mineral raw materials ones and also the organisation and holding by aforesaid organisations of religious rites, ceremonies, prayer assemblies or other cult activities;
Federal Law No. 245-FZ of July 19, 2011 amended Subitem 2 of Item 3 of Article 149 of this Code. The amendments shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax
2) sale (in particular, transfer, performance, provision for own needs) of goods (except for excisable, mineral raw materials and mineral resources, and also other goods according to the list approved by the Government of the Russian Federation upon submission by All-Russian public organisations of disabled persons, works, services (except for broker and other intermediary services), effected and sold by:
public organisations of invalids (including those created as unions of public organisations of invalids) at least 80 per cent of whose membership are invalids and their legal representatives;
organisations whose entire authorised capital consists of contributions of public organisations of invalids specified in paragraph two of this Subitem if the average active number of invalids among their workers constitutes no less than 50 per cent, and their share in the fund of wages - no less than 25 per cent;
establishments, whose asset's are owned solely by public organisations of invalids specified in paragraph two of this Subitem and created to achieve educational, cultural, treatment-and-health improvement, physical culture and sports, scientific, information related and other social purposes, and also to render legal and other help to disabled, disabled children and their parents;
state unitary enterprises attached to anti-tuberculousis, psychiatric and psycho- neurological establishments, establishments for social protection or social rehabilitation of the population, by treatment-and production (labour) workshops of such institutions and also by treatment-and-production (labour) workshops of treatment correctional institutions of the criminal-execute system;
state and municipal unitary enterprises if the number of disabled persons on their payroll is at least 50 per cent and their share in the wages fund is at least 25 per cent;
Federal Law No. 245-FZ of July 19, 2011 amended Subitem 3 of Item 3 of Article 149 of this Code. The amendments shall enter into force from the date when the said Federal Law is officially published and shall extend to legal relations arising from June 8, 2007
3) the accomplishment of banking transactions by banks (save cash collection), in particular:
raising organisations' and individuals' funds as deposits; placing borrowed funds of organisations and individuals in the name of banks and on the
account of the banks; the opening and keeping bank accounts of organisations and natural persons, including
bank accounts, used to make settlements with bank cards, and also operations connected with the service of bank cards;
effecting settlements on the instructions of organisations and individuals, in particular, correspondent banks, on their bank accounts;
providing cash services to organisations and individuals; purchasing/selling foreign currency in cash and in cashless form (in particular, providing
mediation services relating to transactions of the purchase/sale of foreign currency); accomplishing transactions in precious metals and precious stones under the legislation
of the Russian Federation; in the fulfilment of bank guarantees (the issue and cancellation of a bank guarantee, the
confirmation and change of the conditions of the said guarantee, the payment under such guarantee, the execution of documents under this guarantee), and also the completion by banks and by a bank for development which is a state corporation of the following operations:
issuing a surety for a third person as providing for performance of obligations in pecuniary form;
providing services relating to the installation and operation of a "client-bank" system, in particular, providing software and personnel training for the said system;
receipt from borrowers of amounts on account of a compensation of insurance premiums (insurance contributions) paid by a bank under agreements of insurance in case of death or onset of disability of said borrowers, in which the bank is the insurant or beneficiary;
3.1) services connected with the service of bank cards;
4) operations performed by organisations that provide information and technological interaction between participants in settlements, including rendering of services in the collection, processing and provision to participants in the settlements of information on bank card operations;
5) performance of certain banking operations by organisations which, according to the legislation of the Russian Federation have the right to perform such without a licence of the Central Bank of the Russian Federation;
6) sale of articles of folk art crafts of recognised artistic value (except for excisable goods) whose samples have been registered in the order established by the federal executive body authorised by the Government of the Russian Federation;
7) rendering of services in insurance, co-insurance and re-insurance by insurance organisations, and also rendering of services on non-state pension insurance by non-state pension funds.
For the purposes of this Article, those operations shall be recognised as operations in insurance, co-insurance and reinsurance as a result of which the insurance organisation receives:
insurance (remuneration) payments under insurance, co-insurance and reinsurance contracts, including insurance premium payments, and paid reinsurance commission (including a bonus);
interest charged on deposit of the premium under reinsurance contracts and transferred
by the reinsured to the reinsurer; insurance premiums received by the authorised insurance organisation which has duly
concluded a coinsurance contract for and on behalf of the insurers; the funds received by the insurer under as subrogation from a person responsible for
damage caused to the insurant at the rate of insurance indemnity paid to the insurant; the funds received by the insurer under the agreement concluded in accordance with the
legislation of the Russian Federation on obligatory insurance of civil responsibility of owners of transport vehicles on direct compensation for losses from the insurer that insured the civil responsibility of the person that caused the harm;
target assets received by insurance medical organisations participating in compulsory medical insurance from a regional compulsory medical insurance fund in compliance with an agreement of financial support to compulsory medical insurance;
assets received by insurance medical organisations participating in compulsory medical insurance from a regional compulsory medical insurance fund and intended for covering the outlays on carrying out compulsory medical insurance in compliance with an agreement on financial support to compulsory medical insurance (within the limits of the normative established by the legislation of the Russian Federation on compulsory medical insurance);
assets received by insurance medical organisations participating in compulsory medical insurance from a regional compulsory medical insurance fund that constitute the remuneration for taking the actions provided for by an agreement of financial support to compulsory medical insurance;
Federal Law No. 245-FZ of July 19, 2011 supplemented Item 3 of Article 149 of this Code with Subitem 7.1. The Subitem shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax
7.1) rendering the services involved in insurance, co-insurance and re-insurance of export credits and investments against business and/or political risks;
8) the organisation of totalisators and other games based on risk (including those with the use of slot-machines) by organisations or individual businessmen of gambling business;
8.1) the holding of lotteries by decision of the authorised body of the executive power, including the rendering of the services of selling lottery tickets;
9) the realization of ore, ore concentrates and other industrial products containing noble metals, of the scrap and wastes of noble metals for the production of noble metals and for refining; the realization of noble metals and precious stones by taxpayers (with the exception of those indicated in Subitem 6 of Item 1 of Article 164 of this Code) to the State Fund of Noble Metals and Precious Stones of the Russian Federation, to the funds of noble metals and precious stones of the subjects of the Russian Federation, to the Central Bank of the Russian Federation and to banks; the realization of precious stones as raw materials (with the exception of uncut diamonds) for processing to enterprises, regardless of the forms of ownership, for subsequent sale for export; the realization of precious stones as raw materials and as cut to specialized foreign economic organisations, to the State Fund of Noble Metals and Precious Stones of the Russian Federation, to the funds of noble metals and precious stones of the subjects of the Russian Federation, to the Central Bank of the Russian Federation and to banks; the realization of noble metals from the State Fund of Noble Metals and Precious Stones of the Russian Federation and from the funds of noble metals and precious stones of the subjects of the Russian Federation to specialized foreign economic organisations, to the Central Bank of the Russian Federation and to banks, as well as the sale of precious metals in bars by the Central Bank of the Russian Federation and by banks to the Central Bank of the Russian Federation and to banks, including under agency contracts, contracts of commission or
brokerage contracts made with the Central Bank of the Russian Federation or banks, regardless of whether these bars are placed in the vault of the Central Bank of the Russian Federation or banks' vaults, as well as to other persons on condition that these bars are kept in one of the vaults (the State Vault of Valuables, the vault of the Central Bank of the Russian Federation or banks' vaults);
10) sale of raw diamonds to processing enterprises of all forms of ownership; 11) intrasystem sale (transfers, performance, rendering for own needs) of goods
produced (performed works, rendered services) by organisations and establishments of the penitentiary system;
12) transfer of goods (execution of works, rendering of services) and assignment of property rights free of charge within the framework of charities according to the Federal Law on Charities and Charitable Organisations, except for excisable goods;
Federal Law No. 245-FZ of July 19, 2011 amended Subitem 13 of Item 3 of Article 149 of this Code. The amendments shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax
13) sale of entrance tickets whose form is approved in the established manner as a strict accountability form, by organisations of physical culture and sports for entrance to sports and entertainment activities they conduct; rendering of services in leasing out sports facilities to prepare and to conduct aforesaid activities;
14) rendering services by bar associations, law bureau, chambers of lawyers of subjects of the Russian Federation or the Federal Chamber of Lawyers to members of these bar associations in connection with the exercise by them of their professional activity;
15) operations of granting loans in monetary form and in securities, including interest on them, as well as repo transactions, including monetary sums to be paid for providing securities in repo transactions.
For the purposes of this Chapter, as a repo transaction shall be deemed an agreement satisfying the requirements for repo agreements contained in the Federal Law on the Securities Market;
15.1) abrogated from January 1, 2007; 16) performance of research and development works at the expense of funds of budgets,
and also funds of the Russian Fund for Fundamental Research, the Russian Fund for Technological Development and extra-budgetary funds of ministries, departments and associations formed for these purposes according to the legislation of the Russian Federation; performance of research and development works by educational and scientific organisations under economic contracts;
16.1) performance by organisations of scientific-research, developmental and technological works relating to the creation of new products and technologies or to the perfection of the manufactured products and technologies if the following types of activity are included in the composition of the scientific-research, developmental and technological works:
elaboration of the design of an engineering facility or a technical system; elaboration of new technologies, that is methods of uniting physical, chemical,
technological and other processes with labour processes into an integral system manufacturing new products (goods, works, services);
creation of pilot, that is not having a conformity certificate, samples of machines, equipment or materials having fundamental features characteristic of innovations and not
intended for realisation to third persons, their testing during the time necessary for the obtaining of data, accumulation of experience and their inclusion in the technical documentation;
17) Abolished 18) services of sanatoriums, resorts, health improvement and recreational
establishments, organisations of recreation and rehabilitation of children, including children's health camps located on the territory of the Russian Federation which are formalised by authorisations to a course of treatment with board or without it, being strict accountability forms;
19) performance of works (rendering of services) in the fighting of wood fires; 20) sale of products of own manufacture of organisations engaged in the production of
agricultural products which generate at least 70 per cent of the overall share of incomes from the sale in the total sum of their incomes, the former made with wages in kind for labour, issues in kind for labor, and also for the public catering of workers involved in agricultural works;
21) Abolished 22) the sale of dwelling houses and living accommodation, and also the shares thereof; 23) the transfer of a share in the right to the common property in a multi-flat house in
case of the sale of apartments;
Federal Law No. 245-FZ of July 19, 2011 amended Subitem 23.1 of Item 3 of Article 149 of this Code. The amendments shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax
23.1) the services of a developer under a contract for participation in shared construction concluded in accordance with Federal Law No. 214-FZ of December 30, 2004 on Participation in the Shared Construction of Blocks of Flats and Other Pieces of Immovable Property and on Amending Certain Legislative Acts of the Russian Federation (except for the services of a developer provided when industrial facilities are being constructed);
For the purposes of this item, as industrial purpose facilities shall be deemed those which are intended for use in making commodities (carrying out works and rendering of services);
24) abrogated from January 1, 2008; 25) the transfer of goods (works, services) for advertising purposes, the expenses for the
acquisition of units of which do not exceed 100 roubles.
26) operations on the cession (assignment, acquisition) of rights (demands) of a creditor under obligations ensuing from agreements on the granting of loans in monetary form and/or credit agreements, and also on the fulfilment by the borrower of obligations to each new creditor on the initial agreement underlying the cession agreement;
27) execution of work (provision of services) by residents of the by-port special economic zone within the by-port special economic zone;
28) gratuitous rendering of services in the provision of airtime and/or print space in accordance with legislation of the Russian Federation on elections and referendums;
Federal Law No. 417-FZ of December 7, 2011 amended Subitem 29 of Item 3 of Article 149 of this Code. The amendments shall enter into force on January 1, 2013, but no earlier than upon the expiry of one month from the day of the official publication of the said Federal Law and no earlier than the first day of the next tax period for value-added tax
29) sale of the municipal services by management organisations, condominiums, building societies, housing or other specialised consumer cooperatives established for the purpose of satisfying citizens' needs for housing and responsible for servicing domestic engineering
systems through which municipal services are rendered, provided that the cited taxpayers acquire municipal services from the organisations pertaining to the utility complex, electric energy suppliers and gas-supply organisations;
30) sale of the works (services) involving maintenance and repair of common property in an apartment building carried out (rendered) by management organisations, condominiums, building societies, housing or other specialised consumer cooperatives established for the purpose of satisfying citizens' needs for housing and responsible for servicing the domestic engineering systems through which municipal services are rendered, provided that the cited taxpayers acquire the works (services) involving the maintenance and repair of common property in the apartment house by the cited taxpayers from the organisations and individual businessmen directly engaged in carrying out (rendering) these works (services).
31) transfer of property rights (in particular granting the right to use intellectual property results and/or individualization means) by an all-Russia pubic association exercising its activities in compliance with the legislation of the Russian Federation on public associations, the Olympic Charter of the International Olympic Committee and on the basis of its recognition by the International Olympic Committee, and by an all-Russia public association exercising its activities in compliance with the legislation of the Russian Federation on public associations, the Constitution of the International Paralympic Committee and on the basis of its recognition by the International Paralympic Committee within the framework of discharging commitments under the agreements made with Russian and foreign organisers of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi in compliance with Article 3 of Federal Law No. 310-FZ of December 1, 2007 on the Organisation and Holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi, on the Development of the Town of Sochi as a Mountain Climatic Health Resort and on Amending Certain Legislative Acts of the Russian Federation.
32) the gratuitous provision of the services of producing and/or disseminating social advertisement in accordance with the legislation of the Russian Federation on advertising.
The transactions mentioned in this item are not subject to taxation, given the observance of one of the below requirements applicable to social advertising:
in social advertising disseminated in radio programmes sponsors are mentioned for up to three seconds;
in social advertising disseminated in television programmes and when cinema and video services are provided the sponsors are mentioned for up to three seconds and this mentioning does not occupy more than seven per cent of the shot;
in social advertising disseminated by other means sponsors are mentioned on up to five per cent of advertising area (space).
The requirements established by this subitem as applicable to the mentioning of sponsors shall not extend to the mentioning in social advertising of governmental bodies, other state bodies and local self-government bodies, the municipal bodies not included in the structure of local self-government bodies, socially-oriented not-for-profit organisations and also natural persons who have found themselves in a difficult life situation or are in need for medical treatment, for the purposes of rendering charitable aid thereto.
Federal Law No. 336-FZ of November 28, 2011 supplemented Item 3 of Article 149 of this Code with Subitem 33. The Subitem shall enter into force from January 1, 2012, but at the earliest upon the expiry of a month from the day of the official publication of the said Federal Law and not earlier than the on first day of the next tax period for the value-added tax
33) services of the parties to an agreement of investment partnership which are managing partners involved in running the partners common business;
Federal Law No. 336-FZ of November 28, 2011 supplemented Item 3 of Article 149 of this Code with Subitem 34. The Subitem shall enter into force on January 1, 2012, but at the earliest upon the expiry of a month after the day of the official publication of the said Federal Law and not earlier than on the first day of the next tax period for value-added tax
34) transfer of property rights in the form of a deposit under an agreement of investment partnership, as well as transfer of property rights to a party to an agreement of investment partnership in the event of apportionment of the share thereof from the property which is under common ownership of the parties to the cited agreement, or of division of such property - within the limits of the amount of the paid contribution of the given party.
4. If the taxpayer performs taxable operations and operations which are not taxable (being released) according to provisions of this Article, the taxpayer is obliged to keep separate accounting of such operations.
5. A taxpayer performing operations in the sale of goods (of works, services) stipulated by Item 3 of this Article shall have the right to refuse the release of such operations from taxation having presented an appropriate application to the tax authorities at the place of registration no later than by the first tax period starting from which the taxpayer is going to refrain from the release or to suspend the latter.
Such refusal or suspension is possible only concerning all operations performed by the taxpayer stipulated by one or several Subitems of Item 3 of this Article. A similar operation may not be released or not tax exempt depending on who the buyer (purchaser) of the corresponding goods (works, services) is.
It is not permitted to refuse or suspension release from tax obligation operations for a period of less than one year.
6. Operations listed in this Article shall not be subject to taxation (tax exempt), provided the taxpayers performing these operations hold the appropriate licences to carry out the licensed activity according to the legislation of the Russian Federation.
7. Release from tax obligation according to provisions of the present Article shall not apply when business activities are performed in the interests of other persons on the basis of contracts of delegation, contracts of commission agency or agency contracts, except as otherwise provided in this Code.
8. In the event of amending the wording of Items 1 - 3 of this Article (cancellation of a relief from taxation or referring taxable operations to the operations which are exempt from taxation) taxpayers shall apply the procedure for determining the tax base (or for relief from taxation) which was effective on the date of shipping goods (carrying out works and rendering services), regardless of the date of paying them.
Federal Law No. 306-FZ of November 27, 2010 amended Article 150 of this Code. The amendments shall enter into force from January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law and not earlier than the first day of the next tax period for the value-added tax
Article 150. Import of Goods to the Territory of the Russian Federation and Other Territories under Its Jurisdiction Not Taxable (Tax Exempt)
According to Federal Law No. 118-FZ of August 5, 2000 (in the wording of Federal Law No. 92-FZ of June 24, 2008) from January 1, 2007 but not earlier than the first day of the next tax period for value-added tax till January 1, 2012 there shall not be subject to taxation (there
shall be exempt from taxation) with value-added tax the import into the customs territory of the Russian Federation of pedigree horned cattle, pedigree pigs, sheep and goats, semen and embryos of the said pedigree animals, pedigree horses and pedigree ova carried out by agricultural commodity producers and by Russian organisations engaged in leasing activity with their subsequent delivery to agricultural commodity producers by the list of commodity codes in accordance with the Commodity Classification of Foreign Economic Activity of the Russian Federation determined by the Government of the Russian Federation
Not taxable (tax exempt) shall be the import to the territory of the Russian Federation and other territories under its jurisdiction of:
1) goods (except excisable goods) imported as gratuitous aid (assistance) to the Russian Federation, in accordance with the manner established by the Government of the Russian Federation pursuant to the Federal Law on Gratuitous Aid (Assistance) to the Russian Federation and the Introduction of Amendments and Addenda to Certain Legislative Acts of the Russian Federation on Taxes and on the Establishment of Privileges on Payments to the State Extra-Budgetary Funds in Connection with the Granting of Gratuitous Aid (Assistance) to the Russian Federation;
2) goods listed in Subitem 1 of Item 2 of Article 149 of this Code and also the raw material and component parts for their production;
3) materials for production of medical immunobiological drugs for diagnostics, prevention and/or treatment of infectious diseases (under the list approved by the Government of the Russian Federation);
4) cultural valuables acquired on account of the federal budget, budgets of constituent entities of the Russian Federation and local budgets, cultural valuables handed over as gifts to the state and municipal institutions of culture, to the state and municipal archives, as well as cultural valuables handed over as gifts to the institutions referred by the laws of the Russian Federation to highly valuable items of cultural and national heritage of the peoples of the Russian Federation;
5) all types of printed publications received by state and municipal libraries and museums under international exchanges of books and also of products of cinematography imported by specialized state organisations for the purposes of international non-commercial exchanges;
6) goods produced as a result of economic activity of Russian organisations on land lots being the territory of a foreign state covered by the Russian Federation's right of land use on the basis of an international treaty;
7) process equipment (in particular component and spare parts for it) whose analogues are not produced in the Russian Federation according to the list endorsed by the Government of the Russian Federation;
8) raw natural diamonds; 9) goods intended for official use by foreign diplomatic representations and agencies
equated thereto, and also for personal use by diplomatic and administrative-clerical personnel of these agencies, including members of their families living with them;
10) currency of the Russian Federation and foreign currency, notes being legal tender (except for those intended for collecting), and also financial credit instruments - shares, bonds, certificates, bills of exchange;
11) sea products caught and/or processed by the fishing-production enterprises (organisations) of the Russian Federation.
12) ships subject to registration in the Russian International Register of Ships. 13) goods, except for excisable goods, by the list approved by the Government of the
Russian Federation transferred within the framework of international cooperation of the Russian Federation in the field of investigation and use of outer space and also of agreements on
services in the launching of spacecraft; 14) abrogated; 15) invalid from January 1, 2010. 16) unregistered medicines intended for the provision of medical aid for the sake of life-
saving for specific patients and hematopoietic stem cells and bone marrow for exogamous transplantation.
The provisions of this subitem are applicable if the following is shown to customs bodies: a relevant permit issued by the federal executive governmental body carrying out the functions of state policy elaboration and normative legal regulation in the area of public health and transactions in medicines for medical use.
Federal Law No. 306-FZ of November 27, 2010 amended Article 151 of this Code. The amendments shall enter into force from January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law and not earlier than the first day of the next tax period for the value-added tax
Article 151. Peculiarities of Taxation When Goods Are imported into the Territory of the Russian Federation and Other Territories Which Are under Its Jurisdiction and When They Are Exported from the Territory of the Russian Federation
1. When goods are imported to the territory of the Russian Federation and other territories under its jurisdiction depending on the selected customs procedure the tax shall be levied in the following manner:
1) when placing commodities under the customs procedure of release for internal consumption the tax shall be paid in full;
2) when goods are placed under the customs procedure of reimport, the taxpayer shall pay the amounts of tax from which he had been released or the amounts which were repaid to him due to the export of goods according to this Code in the order stipulated by the customs legislation of the Customs Union and the customs legislation of the Russian Federation;
Federal Law No. 245-FZ of July 19, 2011 amended Subitem 3 of Item 1 of Article 151 of this Code. The amendments shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax
3) when goods are placed under the customs procedures of transit, customs warehouse, re-export, duty free, free custom zone, free warehouse, destruction, refusal in favour of the state or a special customs procedure, as well as when effecting the customs declaration of supplies no tax shall be paid;
4) when goods are placed under the customs procedure of processing in the customs territory the tax shall not be paid on the condition that the processed products are exported out of the customs territory of the Customs Union within a certain term;
5) when goods are placed under the customs procedure of temporary import, the complete or partial release from payment of tax in the order stipulated by the customs legislation of the Customs Union and the customs legislation of the Russian Federation shall be applied;
6) in case of the import of products of processing of goods placed under the customs procedure of processing outside of the customs territory the full or partial exemption of payment of tax in the order stipulated by the customs legislation of the Customs Union and the customs legislation of the Russian Federation shall be applied;
7) when goods are placed under the customs procedure of processing for internal consumption the tax shall be paid in full.
2. When goods are exported from the territory of the Russian Federation, the tax shall be
levied in the following order: 1) in case of export of goods from the territory of the Russian Federation under the
customs procedure of export, no tax shall be paid. The taxation procedure indicated in this Subitem shall also be applied when goods are
placed under the customs procedure of a bonded warehouse for the purpose of the subsequent exportation of these goods in keeping with the customs procedure of export, and also when goods are placed under the customs procedure of a free customs zone;
2) in case of export of goods beyond the boundaries of the territory of the Russian Federation and of other territories within the scope of its jurisdiction under the customs treatment of re-export, tax shall not be paid and the amount of tax paid upon import into the territory of the Russian Federation and other territories under its jurisdiction shall be repaid to the taxpayer in the procedure stipulated by the customs legislation of the Customs Union and the customs legislation of the Russian Federation;
Federal Law No. 245-FZ of July 19, 2011 reworded Subitem 3 of Item 2 of Article 151 of this Code. The new wording shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax
3) when exporting from the territory of the Russian Federation supplies, as well as other commodities for the purpose of completing a special customs procedure, tax shall not be paid;
4) in case of export of goods from the territory of the Russian Federation and other territories under its jurisdiction in accordance with customs procedures different from those specified in Subitems 1 to 3 of this Item, neither exemption from taxation shall be granted nor shall paid amounts of tax be reimbursed, unless otherwise stipulated by the customs legislation of the Customs Union and the customs legislation of the Russian Federation.
3. When natural persons move goods intended for personal, family, household and other needs not relating to the pursuance of entrepreneurial activity the procedure for payment of the tax payable in connection with the movement of the goods across the customs border of the Customs Union shall be determined by the customs legislation of the Customs Union.
Article 152. Abrogated from January 1, 2011. Article 153. The Tax Base
Federal Law No. 306-FZ of November 27, 2010 amended Item 1 of Article 153 of this Code. The amendments shall enter into force from January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law and not earlier than the first day of the next tax period for the value-added tax
1. The tax base in case of sale of goods (works, services) is defined by the taxpayer according to this Chapter depending on the peculiarities of the sale of goods (works, services) produced by him or purchased by him.
In case of transfer of goods (performance of works, rendering of services) for one's own needs and recognised as an item of taxation in conformity with Article 146 of this Code, the tax base shall be defined by the taxpayer according to this Chapter.
In case of import of goods to the territory of the Russian Federation and other territories under its jurisdiction, the tax base shall be defined by the taxpayer according to this Chapter and the customs legislation of the Customs Union and the customs legislation of the Russian Federation.
When the taxpayers apply various tax rates during sale (transfer, performance, provision for own needs) of goods (works, services) the tax base shall be defined separately for each type
of good (works, services) taxed at different rates. When identical tax rates are used, the tax base shall be defined summarily for all types of operations taxed at this rate.
During the transfer of property rights the tax base shall be determined subject to the peculiarities stipulated by this chapter.
2. When determining the tax base, the proceeds from the sale of goods (works, services), the transfer of property rights shall be defined on the basis of all incomes of the taxpayer associated with settlements under the payment for aforesaid goods (works, services), property rights received by him in cash and/or in kind, including the payment by means of securities.
Incomes specified in this Item shall be taken into account if the former can be evaluated, and to the degree to which they can be evaluated.
Federal Law No. 245-FZ of July 19, 2011 amended Item 3 of Article 153 of this Code. The amendments shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax
3. When determining the tax base, the proceeds (expenses) of the taxpayer in foreign currency shall be converted into roubles at the exchange rate of the Central Bank of the Russian Federation according to the date that corresponds to the time of determining the tax base during the sale (transfer) of goods (works, services), property rights established by Article 167 of this Code or on the date when the expenses were actually borne. With this, the tax base when selling the commodities (works, services) provided for by Item 1 of Article 164 of this Code and when settlements in such operations are made in foreign currency shall be determined in roubles at the exchange rate of the Central Bank of the Russian Federation as of the date of shipment (transfer) of commodities (carrying out of works, rendering of services).
Federal Law No. 245-FZ of July 19, 2011 supplemented Article 153 of this Code with Item 4. The Item shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax
4. If when selling commodities (works, services) or property rights under contracts that provide for the obligation to pay them in roubles in the amount which is equivalent to a definite amount of foreign currency or conditional monetary units, the time of determining the tax base shall be deemed the date of shipment (transfer) of commodities (works, services) and property rights, the foreign currency or conditional monetary units, and when determining the tax base foreign currency shall be conversed into roubles at the exchange rate of the Central Bank of the Russian Federation as of the date of shipment (transfer) of commodities (carrying out of works, rendering services) or transfer of property rights. When commodities (works, services) or property rights are subsequently paid for, the tax base shall not be corrected. The sum differences of the tax which a taxpayer being the seller has when subsequently paying for commodities (works, services) or property rights shall be accounted within the composition of off-sale incomes in compliance with Article 250 of this Code or within the composition of off- sale income in compliance with Article 256 of this Code.
Article 154. The Procedure for the of Determination of the Tax Base When Selling Goods (Works, Services)
1. Except as otherwise envisaged by this Article, tax base for the purposes of the taxpayer's selling of goods (works, services) shall be assessed as the value of these goods (works, services) calculated on the basis of the prices defined according to Article 105.3 of this Code, with account being taken of excise taxes (for excisable goods) and without the tax being
included in the prices. When the taxpayer receives a payment or partial payment setting off a forthcoming
delivery of goods (performance of works, provision of services) the tax base shall be assessed on the basis of the sum of the payment received, with account being taken of the tax. The following shall not be included in the tax base: a payment or partial payment received by the taxpayer setting off a forthcoming delivery of goods (performance of works, provision of services):
whose production cycle duration exceeds six months, if the taxpayer does his tax base assessment as such goods are shipped (transferred) (works performed, services provided) in compliance with the provisions of Item 13 of Article 167 of this Code;
which are taxable at zero per cent tax rate in compliance with Item 1 of Article 164 of this Code;
which are not subject to taxation (are exempt from taxation). When goods (works, services) are shipped setting off a payment or partial payment
received earlier and included in the tax base earlier the taxpayer shall make his tax base assessment in the procedure established by Paragraph 1 of this Item.
2. When goods (works, services) are sold under commodity swap (barter) transactions and sale of goods (works, services) on a gratuitous basis, transfer of title to the subject of pledge to the pledgee in case of default on an obligation secured by the pledge for the transfer of goods (results of performed works, rendering of services) when paying wages in kind, the tax base shall be defined as the cost of aforesaid goods (works, services) estimated on the basis of prices defined in compliance with the procedure similar to that of Article 105.3 of the present Code, with allowance for excise taxes (for excisable goods) and without inclusion into such of the tax.
In the case of the sale of goods (works, services) involving subsidies granted by the budgets of the budget system of the Russian Federation in connection with a taxpayer's application of state regulated prices or involving the privileges granted to specific consumers under the federal legislation, the tax base shall be assessed as the value of the goods (works, services) sold calculated proceeding from their actual selling prices.
The sums of subsidies granted by the budgets of the budget system of the Russian Federation in connection with the use by the taxpayer of state-controlled prices or benefits granted to particular consumers in keeping with legislation, shall not be reckoned during the estimation of the tax base.
3. In case of sale of assets subject to record-keeping at cost with account taken of the paid tax, the tax base shall be defined as the difference between the price of sold property defined with due regard to the provision of Article 105.3 of this Code, with allowance for the tax, excise taxes (levied on excisable goods), and cost of sold assets (residual cost with account for reassessments).
4. In the case of the sale of agricultural products and products resulting from processing thereof purchased from natural persons (not being taxpayers) according to the list endorsed by the Government of the Russian Federation (save excisable goods), the tax base shall be assessed as a difference between the price determined in compliance with Article 105.3 of this Code with account taken of the tax and the purchasing price of said products.
5. The tax base in case of services in the manufacture of goods from raw material made on commission (materials) shall be defined as the cost of their treatment, processing or another transformation with account for excise taxes (for excisable goods) and without including in it the tax.
5.1. In the realisation of motor vehicles acquired from natural persons (who are not taxpayers) for resale, the tax base shall be determined as the difference between the price determined in accordance with Article 105.3 of this Code taking into account the tax, and the price of the acquisition of such motor vehicles.
6. In case of sale of goods (works, services) under time transactions (transactions providing for the delivery of goods (performance of works, rendering of services), upon expiration of the term established by an agreement (contract) at the price fixed directly in this agreement or contract), of financial instruments of time transactions which do not circulate in the organised market, the tax base shall be defined as the cost of these goods (works, services), the cost of the base asset (in respect of financial instruments of time transactions which do not circulate in the organised market) which is stated directly in the agreement (contract), but it shall not be below their cost estimated on the basis of prices defined in accordance with the procedure similar to that which is provided for by Article 105.3 of this Code and effective on the date that corresponds to the time of estimation of the tax base fixed by Article 167 of this Code with account for excise taxes (for excisable goods) and without the inclusion into such of the tax.
When selling the base asset of financial instruments of time transactions circulating in the organised market and involving the supply of the base asset (except for the sale of the base asset of option agreements (contracts), the tax base shall be defined as the cost at which the base asset must be sold and which is defined in compliance with the terms of the specification of the financial instrument of a time transaction endorsed by an exchange. The tax base shall be defined, when selling such base asset, as of the date which corresponds to the time for defining the tax base which is fixed by Article 167 of this Code, with account taken of excise taxes (for excisable goods) and without the inclusion of the tax into them.
When selling the base asset of option agreements (contracts) circulating in the organised market and involving the supply of the base asset, the tax base shall be defined as the cost at which the base asset must be sold and which is defined in compliance with the terms of the specification of the financial instrument of a time transaction endorsed by an exchange, but it shall not be below their cost estimated on the basis of prices defined in accordance with the procedure provided for by Article 105.3 of this Code and effective on the date that corresponds to the time of estimation of the tax base fixed by Article 167 of this Code with account for excise taxes (for excisable goods) and without inclusion into such of the tax.
For the purposes of this Article, the specification of the financial instrument of a time transaction means the document of an exchange defining the terms of the financial instrument of a time transaction.
7. In the case of the sale of goods in returnable tare having pledge prices the pledge prices of the tare shall not be included in the tax base if the said tare is subject to return to the seller.
8. Depending on peculiarities of the sale of goods (works, services), the tax base shall be defined according to Articles 155 - 162 of this Chapter.
9. Abrogated from January 1, 2008. Federal Law No. 245-FZ of July 19, 2011 supplemented Article 154 of this Code with
Item 10. The Item shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax
10. A change causing an increase in the cost (less taxes) of shipped commodities (carried out works, rendered services) or transferred property rights, in particular because of a price (tariff) rise and/or an increase in the number (volume) of shipped commodities (carried out works, rendered services) or transferred property rights, shall be accounted when a taxpayer
determines the tax base for the tax period within which appropriate commodities were shipped (works were carried out, services were rendered) or property rights were transferred.
Article 155. The Special Aspects of the Estimation of the Tax Base During the Transfer of Property Rights
Federal Law No. 245-FZ of July 19, 2011 amended Item 1 of Article 155 of this Code. The amendments shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax
1. Upon the assignment of the monetary claim that follows from the contract for the sale of goods (works, services), the operations in the sale of which are subject to taxation (are not released from taxation in keeping with Article 149 of this Code) or upon the transfer of the said claim to another person on the basis of law the tax base for the operations in the sale of said goods (works, services) shall be determined in the procedure stipulated by Article 154 of this Code, unless otherwise provided for by this item.
The tax base, in case of assignment by the original creditor of a monetary claim resulting from a contract of sale of commodities (works, services) or when the cited claim is transferred to another person on the basis of law, shall be defined as the amount of the excess of the sum of income derived by the original creditor assigning the rights of claim over the sum of the monetary claim the rights to which have been assigned.
Federal Law No. 245-FZ of July 19, 2011 amended Item 2 of Article 155 of this Code. The amendments shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax
2. Upon the assignment by a new creditor of the monetary claim that follows from the contract for the sale of goods (works, services), the tax base shall be determined as a sum of the excess of the sum of the income received by the new creditor upon the subsequent assignment of the claim or upon the cessation of the corresponding obligation over and above the sum of expenses on the acquisition of the said claim.
3. With the transfer of property rights by taxpayers, including the participants in share construction, to residential houses or living quarters, the shares in residential houses or living quarters, garages or machine-places the tax base shall be determined as the difference between the cost at which property rights are transferred with due account of the tax and the expenses on the acquisition of said rights.
4. Upon the acquisition of a monetary claim from third persons the tax base shall be determined as a sum of the excess of the sum of incomes received from a debtor and/or with the subsequent assignment over and above the sum of expenses on the acquisition of the said claim.
5. Upon the transfer of the rights associated with the right of concluding a contract and of lease rights the tax base shall be estimated in the order provided for by Article 154 of this Code.
Article 156. Peculiarities of Determination of Tax Base by Taxpayers Receiving an Income on the Basis of Contracts of Delegation, Contracts of Commission Agency or Agency Contracts
1. When accomplishing a business activity in the interests of another person on the basis of contracts of delegation, contracts of commission agency or agency contracts, the taxpayers
shall determine the tax base as an amount of income received by them in the form of compensations (any other incomes) upon the performance of any of the aforesaid contracts.
The tax base in case of the sale of an object of the uncalled pledge belonging to the pledger shall be determined in a similar way in the order prescribed by the legislation of the Russian Federation.
2. Operations in the sale of services rendered on the basis of contracts of delegation, contracts of commission agency or agency contracts, and associated with the sale of goods (works, services) not subject to taxation (exempted from taxation) according to Article 149 of this Code, shall not be covered by exemption from taxation, except for intermediary services in the sale of goods (works, services) specified in Item 1 and Subitems 1 and 8 of Item 2 and Subitem 6 of Item 3 of Article 149 of this Code.
Federal Law No. 57-FZ of May 29, 2002 amended Article 157 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law and shall extend to the legal relations arising from January 1, 2002 See the previous text of the Article
Article 157. Peculiarities of Determination of Tax Base and Peculiarities of Payment of Tax upon the Accomplishment of Carriage and Sale of International Communications Services
Federal Law No. 117-FZ of July 7, 2003 amended Item 1 of Article 157 of this Code. The amendments shall enter into force from January 1, 2004 See the previous text of the Item
1. In case of performance of carriage (except for suburban carriage according to paragraph three of Subitem 7 of Item 2 of Article 149 of the present Code) of passengers, luggage, cargo, luggage-freight or mail by railway, motor vehicle, air, sea or river transport, the tax base shall be defined as the cost of carriage (without inclusion of the tax). Upon the accomplishment of air carriage, the boundaries of the territory of the Russian Federation shall be defined at the starting and destination points of the air trip.
2. In case of the sale of travel documents at reduced rates, the tax base is calculated on the basis of such reduced rates.
3. The provisions of this Article shall be applied taking into account the provisions of Item 1 of Article 164 of this Code and shall not apply to the carriage specified in Subitem 7 of Item 2 of Article 149 of this Code, nor to the carriage stipulated by international treaties (agreements).
4. When prior to the beginning of a trip, cash is returned to customers for unused travel documents, the returnable amount shall include the entire amount of the tax. If the passengers turn in the travel documents in transit due to termination of the trip, the returnable amount shall include the amount of the tax at the rate corresponding to the distance not yet covered by the passengers. In such a case when the tax base is being assessed, no account shall be taken of the amounts actually refunded to the passengers.
5. In case of a sale of international communication services the amounts received by telecommunication agencies as a result of selling said services to foreign purchasers shall not be accounted when determining their tax base.
Article 158. Peculiarities of Determination of Tax Base in Case of Sale of an Enterprise as a Whole Property Complex
1. The tax base in case of sale of an enterprise as a whole property complex shall be defined separately on each type of asset of the enterprise.
2. If the price at which the enterprise is sold turned out to be below the book value of sold assets, a correction factor shall be applied for the purposes of taxation which is calculated as the relation of the selling price of the enterprise to the book value of said assets.
If the price at which the enterprise is sold turned out to be above the book value of sold assets, a correction factor shall be applied for the purposes of taxation calculated as the relation of the selling price of the enterprise marked down by the book value of debt receivable, (and by the cost of securities if no decision was made to revalue such) to the book value of sold assets and marked down by the book value of debt receivable (and for the cost of securities if no decision was made to revalue such) is accepted. In this case the correction factor shall not be applied to the amount of debt receivable (and the cost of securities).
3. For the purposes of taxation, the price of each type of assets shall be accepted as the product of its book value and the correction factor.
Federal Law No. 117-FZ of July 7, 2003 amended Item 4 of Article 158 of this Code. The amendments shall enter into force from January 1, 2004
4. The vendor of the enterprise shall draw up a summary invoice which is to state in the column "Total, including VAT" the price at which the enterprise was sold. In so doing, it is necessary to make separate entries in the summary invoice for fixed assets, intangible assets, other types of assets of industrial and non-productive purpose, the amount of debt receivable, and the value of securities and other items of assets of the balance sheet. The summary invoice shall enclose the statement of inventory taking.
In the summary invoice, the price of each type of asset shall be accepted as the product of its book value into a correction factor.
For each type of asset whose sale is taxed, it is necessary to state in the columns "Rate of VAT" and "Amount of VAT" the corresponding settlement tax rate of 15.25 per cent and the amount of the tax defined as the percentage share of the tax base corresponding to the settlement tax rate of 15.25 per cent.
Article 159. The Procedure for the Determination of Tax Base When Performing Operations on the Transfer of Goods (Performance of Works, Rendering of Services) for Own Needs and the Execution of Civil and Erection Works for One's Own Consumption
Federal Law No. 117-FZ of July 7, 2003 amended Item 1 of Article 159 of this Code. The amendments shall enter into force from January 1, 2004 See the previous text of the Item
1. When a taxpayer transfers goods (performs works, renders services) for their own needs, expenses under which are not accepted for deduction (in particular, through depreciation deductions) in the calculation of tax levied on profit of organisations, the tax base shall be defined as the cost of these goods (works, services) estimated on the basis of sale prices of identical (and in their absence, homogeneous) goods (similar works, services) effective in the previous tax period, and in their absence - on the basis of market prices, taking into account excise taxes (for excisable goods) and without inclusion into such tax.
2. In case of performance of civil and erection works for one's own consumption, the tax base shall be defined as the cost of performed works calculated on the basis of all actual
expenses borne by the taxpayer in their performance including the expenses of the reorganised (or being reorganised) organisation.
Federal Law No. 306-FZ of November 27, 2010 amended Article 160 of this Code. The amendments shall enter into force from January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law and not earlier than the first day of the next tax period for the value-added tax
Article 160. The Procedure for the Determination of Tax Base When Importing Goods to the Territory of the Russian Federation and Other Territories under Its Jurisdiction
1. In case of import of goods (except for goods specified in Items 2 and 4 of this Article and with allowance for Articles 150 and 151 of this Code) into the territory of the Russian Federation and other territories under its jurisdiction, the tax base shall be defined as the amount of:
1) the customs value of these goods; 2) payable customs duty; 3) payable excises (on excisable goods). 2. In case of import to the territory of the Russian Federation and other territories under
its jurisdiction of goods which had been previously exported from it to be processed outside the customs territory according to the customs procedure of outward processing, the tax base shall be defined as the cost of such processing.
3. The tax base shall be defined separately for each group of goods of the same name, type and brand imported to the territory of the Russian Federation and other territories under its jurisdiction.
If a consignment of goods imported into the customs territory of the Russian Federation contains both excisable goods and non-excisable goods, the tax base shall be defined separately for each group of aforesaid goods. The tax base shall be defined in a similar order if a consignment of goods imported to the customs territory of the Russian Federation contains products of processing of goods which have been previously exported from it in compliance with the customs procedure of processing outside the customs territory of the Russian Federation.
4. Abrogated from January 1, 2011. 5. The tax base, when Russian goods are brought in and placed under the customs
procedure of a free customs zone to the remaining part of the territory of the Russian Federation and other territories under its jurisdiction or when they are transferred on the territory of a special economic zone to the persons who are not residents of such a zone, shall be defined in accordance with Item 1 in this Article subject to the peculiarities stipulated by the the customs legislation of the Customs Union and the customs legislation of the Russian Federation.
Article 161. Peculiarities of Determination of Tax Base by Tax Agents 1. In case of sale of goods (works, services) whose place of sale is the territory of the
Russian Federation, for foreign persons being taxpayers who have not registered with the tax authorities as the taxpayers, the tax base shall be defined as the sum of income from sale of these goods (works, services) taking into account the tax.
The tax base shall be defined separately in case of performance of each operation of sale of goods (works, services) on the territory of the Russian Federation taking into account this Chapter.
2. The tax base specified in Item 1 of this Article shall be defined by tax agents. In so doing, the tax agents shall be recognised as organisations and individual entrepreneurs registered with the tax authorities, who purchase on the territory of the Russian Federation of
goods (works, services) from the foreign persons indicated in Item 1 of this Article. The tax agents are to calculate, withhold from the taxpayer, and pay to the budget the relevant amount of tax regardless of whether they execute obligations of the taxpayer associated with the calculation and payment of tax and also other obligations established by this Chapter.
3. When rendering on the territory of the Russian Federation services by bodies of public authority and government, bodies of local self-government relating to the hiring out of federal property, property, of constituent entities of the Russian Federation and municipal property the tax base shall be defined as the amount of rental taking into account the tax. In so doing, the tax base shall be defined by the tax agent separately for each leased item of property. In this case, leasers of the aforesaid property shall be recognised as tax agents. Said persons are to calculate and withhold from the incomes paid to the lessor and to pay to the budget the appropriate amount of the tax.
When selling (transferring) in the territory of the Russian Federation state property which is not assigned to state enterprises and institutions, and which form part of the state treasury of the Russian Federation, the treasury of a republic within the Russian Federation, the treasury of a territory, region, city of federal importance, autonomous region and autonomous area, as well as municipal property which is not assigned to municipal enterprises and institutions and form part of the municipal treasury of an appropriate urban or rural settlement, or other municipal entity, the tax base shall be determined as the amount of income derived from the sale (transfer) of this property with account taken of tax. With this, the tax base shall be determined separately for every transaction of selling (transferring) the said property. In this case, as tax agents shall be recognised the purchasers (recipients) of the said property, except for natural persons who are not individual businessmen. The said persons are obliged to calculate by using the computation method, to deduct from paid out income and to pay to the budget the appropriate amount of tax.
4. When selling on the territory of the Russian Federation confiscated property, property to be sold by court decisions (except for the sale provided for by Item 4.1 of this Article), ownerless valuables, treasures and bought valuables, as well as valuables transferred to the state by heirship, the tax base shall be determined by the cost of sold property (valuables) involving the provisions of Article 105.3 of this Code involing excise duties (as regards excisable goods). In this case, the bodies, organisations or individual businessmen authorised to sell said property shall be recognised as tax agents.
Federal Law No. 245-FZ of July 19, 2011 Article 161 of this Code with Item 4.1. The Item shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax
4.1. When selling in the territory of the Russian Federation the property or property rights of debtors declared bankrupt in compliance with the legislation of the Russian Federation, the tax base shall be determined as the amount of income derived from this property's sale subject to tax. In so doing, the tax base shall be determined by a tax agent separately in respect of each operation involved in the sale of the cited property. On such occasion, the purchasers of the cited property and/or property rights shall be deemed tax agents, except for natural persons who are not individual businessmen. The cited persons are bound to calculate by applying the computation method, to deduct from paid incomes and pay to the budget an appropriate tax amount.
5. In case of the sale of goods, transfer of property rights, provision of services in the
territory of the Russian Federation by foreign persons who are not placed on the records of tax bodies as taxpayers, the organisations and individual businessmen engaged in business with the participation in settlements on the basis of contracts of agency, contracts of commission or agency agreements with the said foreigners shall be recognised as tax agents. In this case, the tax base shall be determined by a tax agent as the value of such goods (works, services) and property rights with the account taken of excises (for excisable goods) and without the inclusion of the tax amount in them.
6. If within forty five calendar days as from the time of transfer of ownership of a vessel from the taxpayer to the customer the vessel is not registered in the Russian International Register of Ships, the tax base shall be estimated by a tax agent as the cost at which this vessel was sold to the customer subject to tax.
In so doing, as a tax agent shall be deemed the person possessing the vessel upon the expiry of forty five calendar days as from the time of such ownership's transfer.
The tax agent shall be obliged to estimate at the tax rate provided for by Item 3 of Article 164 of this Code an appropriate amount of tax and to remit it to the budget.
Article 162. Peculiarities of Determination of Tax Base Taking into Account Amounts Associated with Settlements for the Payment for Goods (Works, Services)
1. The tax base determined according to Articles 153 - 158 of the present Code shall be increased by the following amounts:
1) abolished from January 1, 2006; 2) received amounts for sold goods (works, services) in the form of financial assistance
and designed to replenish special purpose funds, towards the increase of incomes, or otherwise associated with payment for sold goods (works, services);
3) amounts received in the form of interest (discount) on the bonds received as offsetting payment for sold goods (works, services) and bills of exchange, interest under credits against goods in the part exceeding the interest rate calculated on the basis of the refinancing rates of the Central Bank of the Russian Federation, effective in the periods for which interest is being calculated;
Federal Law No. 245-FZ of July 19, 2011 amended Subitem 4 of Item 1 of Article 162 of this Code. The amendments shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax
4) indemnities received under contracts of insurance of risk of default on contractual obligations by a contractor of the insurant creditor if under the insured contractual obligations the insurant is to deliver goods (works, services) whose sale is recognised as an item of taxation according to Article 146 of this Code, except for the sale of the commodities cited in Subitem 1 of Item 1 of Article 164 of this Code;
2. Provisions of Item 1 of this Article shall not cover operations of the sale of goods (works, services) which are not subject to taxation (are released from taxation), as well as in respect of goods (works and services) which are not sold in compliance with Articles 147 and 148 of this Code on the territory of the Russian Federation.
3. The monetary assets received by management organisations, condominiums, building societies, housing or other specialised consumer cooperatives, established for the purpose of satisfying citizens' needs for housing and responsible for servicing the domestic engineering systems through which municipal services are rendered, for forming the reserve for making
running repairs and overhaul of common property in an apartment building shall not be included into the tax base.
Article 162.1. The Special Aspects of Taxation in Case of the Reorganisation of Organisations
1. During the reorganisation of a body in the form of separation, the sums of the tax shall be subjected to deductions from the reorganised (being reorganised) organisation being calculated and paid by it from the amounts of advance or other payments against the forthcoming deliveries of goods (the performance of works or the rendering of services), sold on the territory of the Russian Federation in case of the transfer of the debt upon the reorganisation to the successor or successors under the obligations associated with the sale of goods (works, services) or with the transfer of property rights.
Deductions of the tax amounts indicated in this Item shall be made in full scope after the transfer of the debt to the successor or successors under the obligations associated with the sale of goods (works, services) or with the transfer of property rights.
2. In case of the reorganisation of a body in the form of separation the tax base of the successor or successors shall be increased by the amounts of advance and other payments against the forthcoming deliveries of goods (the performance of works or the rendering of services) received by way of succession from the reorganised (being reorganised) organisation and subjected to accounting by the successor or successors.
3. In the event of reorganisation in the form of a merger, incorporation, division or transformation, the tax amounts shall be deducted from the successor or successors being calculated and paid by the reorganised organisation from the sums of advance or other payments received against the forthcoming deliveries of goods (the performance of works or the rendering of services).
4. Deductions of the tax amount calculated and paid from the sums of advance and other payments provided for by Item 2 of this Article, and also the tax amounts indicated in Item 3 of this Article shall be made by the successor or successors after the date of the sale of corresponding goods (works, services) or after the reflection of operations in the accounting of the successor or successors in cases of the dissolution of a relevant contract or of the change of its terms and of the repayment of the corresponding advance payments before the end of one year since the time of such repayment.
5. In the event of the reorganisation of a body, regardless of the form of the reorganisation the tax amounts subject to accounting by the successor or successors being presented by the reorganised (being reorganised) organisation and/or paid by this organisation during the acquisition (import) of goods (works, services) but not presented by it for a deduction shall be subjected to a deduction by the successor or successors of this organisation in the order stipulated by this chapter.
Deductions of the tax amounts indicated in the first paragraph in this Item shall be made by the successor or successors of the reorganised (being reorganised) organisation on the basis of the invoices (copies of invoices) put up by the reorganised (being reorganised) organisation or of the invoices put up to the successor or successors by sellers when they acquired goods (works, services), and also on the basis of the copies of the documents confirming the actual payment by the reorganised (being reorganised) organisation of the tax amounts to sellers during the acquisition of goods (works, services) and/or of the documents confirming the actual payment of the tax amounts to sellers during the acquisition of goods (works, services) by the successor or successors of this organisation.
6. The transfer by the taxpayer of the claim to the successor or successors in case of reorganisation of the organisation shall not be recognised as payment for goods (works, services) for the purposes of the present Chapter. With the transfer of the right of claim from the
reorganised (being reorganised) organisation to the successor or successors the tax base shall be determined by the successor or successors receiving the right of claim at the time of defining the tax base in accordance with the order established by Article 167 of the present Code with account of the clauses provided for by Subitems 2-4 of Item 1 and by Item 2 in Article 162 of this Code.
7. In the event of the reorganisation of a body the provisions stipulated by Subitems 2 and 3 of Item 5 in Article 169 of this Code for the acceptance of the tax amounts for a deduction or compensation by the successor or successors of the reorganised (being reorganised) organisation shall be regarded as fulfilled in the presence of an invoice of the requisites of the reorganised (being reorganised) organisation.
8. With the transfer to the successor or successors of goods (works, services, property rights), including fixed assets and intangible assets, with the acquisition (import) of which the tax amounts were accepted by the reorganised (being reorganised) organisation for deduction in the order stipulated by this Chapter, the corresponding tax amounts shall not be restored and paid to the budget of the reorganised (being reorganised) organisation.
9. In the event of the reorganisation of a body, regardless of the form of reorganisation, the tax amounts which are subject to accounting by the successor or successors and which in keeping with Articles 176 and 176.1 of this Code are subject to compensation, but which were not compensated by the reorganised (being reorganised organisation before the completion of the reorganisation, shall be reimbursed to the successor or successors in the order established by this Chapter.
10. With the presence of several successors the share of each of them during the completion of operation in conformity with this Article shall be determined on the basis of the act of conveyance or the dividing balance.
11. For the purpose of this Chapter the organisation being reorganised shall be understood to mean the organisation, the reorganisation of which is carried out in the form of separation until the time of the completion of its reorganisation or until the date of the state registration of the latter from among the newly-emerged organisations.
Article 163. Tax Period A quarter shall be established as a tax period (in particular for taxpayers discharging the
duties of tax agents, hereinafter referred to as tax agents).
On the examination of constitutionality of provisions of Article 164 of the Tax Code of the Russian Federation, see Decision of the Constitutional Court of the Russian Federation No. 12-P of July 14, 2003
Article 164. Tax Rates 1. Taxation shall be imposed at 0 per cent tax rate on the sale of:
1) goods that have been exported in the customs procedure and also goods placed under the customs procedure of a free customs zone provided that documents required under Article 165 of this Code are submitted to the tax authorities;
2) abrogated from January 1, 2011; Federal Law No. 245-FZ of July 19, 2011 amended Subitem 2.1 of Item 1 of Article 164
of this Code. The amendments shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax
2.1) services involved in international carriage of commodities.
For the purposes of this article, international carriage of commodities means carriage of commodities by sea and river vessels, mixed navigation vessels (for river and sea navigation), aircraft, railway transport and motor vehicles when the point of departure or the point of destination of goods is located outside the Russian Federation.
The provisions of this subitem shall also extend to the following services rendered by Russian organisations and individual businessmen:
services involved in providing railway rolling stock and/or containers for international carriage held in ownership or on a leasehold basis (in particular on the basis of financial lease (leasing);
forwarding services rendered on the basis of a freight forwarding agreement when arranging international carriage. For the purposes of this Article, as forwarding services shall be deemed participation in talks for making contracts of goods' purchase and sale, legalization of documents, cargo acceptance and release, cargo delivery and pickup, loading and unloading, as well as storage services, informational services, preparation and additional equipping of transport vehicles, services involved in arranging cargo insurance, payment and financial services, services involved in customs clearance of cargo and of transport vehicles, as well as development and coordination of technical regulations on cargo loading and fixing, cargo tracing after the expiry of its delivery term, control over the observance of the completeness of equipment when shipping it, cargo remarking, maintenance and repair of consignors' general- purpose containers, maintenance of refrigerator containers and cargo storage in a forwarding agent's storage space and on open sites.
The provisions of this subitem shall not extend to the services of the Russian railway carriers cited in Subitem 9 of this item.
The provisions of this subitem shall also extend to the services cited in Paragraphs Four and Five of this subitem rendered when arranging and effecting carriage by rail from the place of commodities arrival at the customs territory of the Russian Federation (from ports or border railway stations located in the territory of the Russian Federation) to the railway station of commodities' destination located in the territory of the Russian Federation;
2.2) works (services) carried out (rendered) by the organisations engaged in pipeline transportation of oil and oil products involving the following:
transportation of oil and oil products, irrespective of the date of their placement under an appropriate customs procedure, from a point of departure located in the territory of the Russian Federation to the border of the Russian Federation for their subsequent delivery by pipeline transport beyond the boundaries of the territory of the Russian Federation, or to seaports of the Russian Federation for their subsequent delivery beyond the boundaries of the territory of the Russian Federation, or to the point of their transshipment (reloading, discharge, running) to other modes of transport, including pipeline one) which is located in the territory of the Russian Federation for their subsequent delivery outside the boundaries of the territory of the Russian Federation by other modes of transport, including pipeline one;
transshipment and/or reloading of oil and oil products exported beyond the boundaries of the territory of the Russian Federation, in particular at sea and river ports, irrespective of the date when they are placed under an appropriate customs procedure.
For the purposes of this article, transshipment means loading, unloading, discharge, running, marking, assortment, packing and movement within the boundaries of a sea or river port, technological cargo accumulation, making cargo transportable, its fixing and separation.
For the purposes of this Chapter, as pipeline transport organisations engaged in transportation of oil and oil products shall be deemed the Russian organisations exercising the activities involved in transportation of oil and oil products via trunk pipelines.
This subitem shall extend to the works (services) carried out (rendered) on the basis of
an agreement (contract) made with: a foreign or Russian person that has made a foreign economic transaction involving the
sale of oil or oil products to be transported outside the territory of the Russian Federation or is the person on whose behalf or on whose instructions the cited foreign trade transaction has been made;
an agent (commission agent) of a foreign or Russian person that has made a foreign economic transaction involving the sale of oil and/or oil products to be transported beyond the boundaries of the territory of the Russian Federation or is the person on whose behalf or on whose instructions the cited foreign economic transactions has been made.
the provisions of this subitem shall also extend to the works (services) carried out (rendered) by organisations engaged in pipeline transportation of oil and oil products as to transportation, transfer and/or overloading of oil and oil products placed under the customs treatment of customs transit, as well as exported from the territory of the Russian Federation into the territory of a member state of the Customs Union, subject to the specifics stated in this subitem.
This subitem shall not extend to the works (services) carried out (rendered) on the basis of contracts in which solely organisations engaged in pipeline transportation of oil and oil products participate;
Federal Law No. 245-FZ of July 19, 2011 amended Subitem 2.3 of Item 1 of Article 164 of this Code. The amendments shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax
2.3) services involved in arranging transportation by pipeline transport of natural gas moved beyond the boundaries of the territory of the Russian Federation (moved into the territory of the Russian Federation), including the one placed under the customs treatment of customs transit, as well as services involved in transportation (arrangement of transportation) by pipeline transport of natural gas moved into the territory of the Russian Federation for processing in the territory of the Russian Federation.
For the purposes of this Chapter, as arrangement of natural gas transportation by pipeline transport shall be deemed the services rendered by the owner of trunk pipelines on the basis of a separate agreement which provides for arrangement of natural gas transportation;
Federal Law No. 309-FZ of November 27, 2010 supplemented Item 1 of Article 164 of this Code with Subitem 2.4. The Subitem shall enter into force on January 1, 2011 but not earlier than upon the expiry of one month from the day of official publication of the said Federal Law and not earlier than the first day of the next tax period for the value-added tax
2.4) services rendered by the organisation engaged in managing the unified national (all- Russia) power grid which are involved in transmittance via the unified national (all-Russia) power grid of the electric energy supplied from the electric energy system of the Russian Federation to electric energy systems of foreign states;
Federal Law No. 309-FZ of November 27, 2010 supplemented Item 1 of Article 164 of this Code with Subitem 2.5. The Subitem shall enter into force on January 1, 2011 but not earlier than upon the expiry of one month from the day of official publication of the said Federal Law and not earlier than the first day of the next tax period for the value-added tax
2.5) works (services) carried out (rendered) by Russian organisations (except for pipeline transport organisations) at sea and river ports which are involved in transshipment and storage of commodities moved across the border of the Russian Federation in whose transportation documents is cited the point of departure and/or the point of destination which is located beyond
the boundaries of the territory of the Russian Federation;
Federal Law No. 309-FZ of November 27, 2010 supplemented Item 1 of Article 164 of this Code with Subitem 2.6. The Subitem shall enter into force on January 1, 2011 but not earlier than upon the expiry of one month from the day of official publication of the said Federal Law and not earlier than the first day of the next tax period for the value-added tax
2.6) works (services) involved in processing commodities placed under the customs procedure of processing in the customs territory;
Federal Law No. 245-FZ of July 19, 2011 amended Subitem 2.7 of Item 1 of Article 164 of this Code. The amendments shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax
2.7) services involved in providing railway rolling stock and/or containers, as well as transportation-and-shipping services, which are rendered by Russian organisations or individual businessmen holding railway rolling stock and/or containers in their ownership or on a leasehold basis (in particular on the basis of financial lease (leasing)) for carrying or transporting by rail commodities or derived products to be exported, provided that the point of departure and the point of destination are located in the territory of the Russian Federation.
The provisions of this subitem shall apply upon condition that transportation documents have the notes of customs authorities which are cited in Subitem 3 of Item 3.7 of Article 165 of this Code.
The provisions of this subitem shall not extend to the services rendered by the Russian railway carriers cited in Subitem 9 of this item and to the services cited in Subitem 2.1 of this item;
Federal Law No. 309-FZ of November 27, 2010 supplemented Item 1 of Article 164 of this Code with Subitem 2.8. The Subitem shall enter into force on January 1, 2011 but not earlier than upon the expiry of one month from the day of official publication of the said Federal Law and not earlier than the first day of the next tax period for the value-added tax
2.8) works (services) carried out (rendered) by inland water transport organisations in respect of the goods exported in the customs procedure of export when carrying (transporting) commodities within the boundaries of the territory of the Russian Federation from the point of departure to the point of unloading or reloading (transshipment) on sea vessels, mixed navigation vessels (for river and sea navigation) or other modes of transport.
For the purposes of this article, as inland water transport organisations shall be deemed the Russian organisations navigating the inland water routes of the Russian Federation and exercising other activities connected with navigation via inland water routes of the Russian Federation, as well as with entry into the internal waters and exit from the territorial sea of the Russian Federation;
3) the works or services directly connected with the carriage or transportation of goods placed under the customs procedure of customs transit when carrying foreign goods from the customs authority at the place of arrival at the territory of the Russian Federation to the customs authority at the place of their departure from the territory of the Russian Federation;
Federal Law No. 245-FZ of July 19, 2011 supplemented Item 1 of Article 164 of this Code with Subitem 3.1. The Subitem shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax
3.1) services rendered to organisations or individual businessmen: involving the provision of rolling stock and/or containers owned or possessed on a
leasehold basis (in particular on the basis of financial lease (leasing) for rendering the services involved in carriage or transportation by rail of commodities moved across the territory of the Russian Federation from the territory of a foreign state which is not a member of the Customs Union, in particular across the territory of a member state of the Customs Union or from the territory of a member state of the Customs Union into the territory of another foreign state, in particular of the one which a member of the Customs Union;
which are transportation-shipping services rendered on the basis of a contract of transport expedition when rendering the services involved in carriage or transportation by rail of commodities moved across the territory of the Russian Federation from the territory of a foreign state which is not a member of the Customs Union, in particular across the territory of a member state of the Customs Union or from the territory of a member state of the Customs Union into the territory of another foreign state, in particular of the one which a member of the Customs Union.
The provisions of this subitem shall not extend to the services rendered by Russian railway carriers;
4) services in the carriage of passengers and luggage on condition that the departure point or destination point of passengers and luggage is located outside the territory of the Russian Federation, provided the carriage is registered on the basis of uniform international documents of carriage;
5) goods (works, services) in the area of space activity. The provisions of this Subitem shall extend to the space hardware, space facilities and
space infrastructure items which are subject to obligatory certification in compliance with the legislation of the Russian Federation on space activity, as well as to the space hardware, space facilities and space infrastructure items of military and dual purpose, to works (services) carried out (rendered) with the use of the hardware which is located directly in space, including that which is controlled from the surface and/or from the atmosphere of the Earth; preparatory and/or indirect (accompanying) land works (services) which are relevant (necessary) from the technological point of view and which are inevitably related to the performance of works (rendering of services) involving space exploration and/or to the performance of works (rendering of services) with the use of the equipment which is located directly in outer space;
6) of noble metals by taxpayers, engaged in their extraction or production out of scrap and wastes, containing noble metals, to the State Fund of Noble Metals and Precious Stones of the Russian Federation, to the funds of noble metals and precious stones of the subjects of the Russian Federation, to the Central Bank of the Russian Federation and to banks;
7) goods (works, services) for official use by foreign diplomatic representations and agencies equated to such or for personal use by diplomatic or administrative-clerical personnel of such agencies, including members of their families staying with them.
The sale of goods (performance of works, rendering of services) specified in this Subitem shall be subject to taxation at 0 per cent when the legislation of the corresponding foreign state establishes a similar order concerning diplomatic agencies and those equated to such, of the Russian Federation, diplomatic and administrative-clerical personnel of such agencies (including members of their families staying with them), or if such standard is stipulated in an international treaty of the Russian Federation. The list of foreign states concerning whose agencies the standards of this Subitem are applied shall be defined by a federal body of executive power in the area of international relations jointly with the Ministry of Finance of the Russian Federation.
The order of application of this Subitem shall be established by the Government of the
Russian Federation.
8) supplies exported from the territory of the Russian Federation. For the purposes of this Article supplies shall mean fuel and combustive-lubricating materials which are necessary for ensuring the normal operation of aircraft and sea ships, as well as mixed navigation vessels (for rivers and sea).
9) works (services) performed by Russian carriers on the railway transport: in the carriage or transportation of goods exported beyond the borders of the territory of
the Russian Federation and exportation from the territory of the Russian Federation of products of processing on the territory of the Russian Federation;
and connected with the carriage or transportation mentioned in paragraph two of this Subitem whose value is indicated in the carriage documents for the carriage of the goods being exported (products of processing being exported).
The provisions of this Subitem shall be applicable on condition that on the carriage documents there are put down the notes of the customs bodies mentioned in Item 5 of Article 165 of this Code;
Federal Law No. 245-FZ of July 19, 2011 supplemented Item 1 of Article 164 of this Code with Subitem 9.1. The Subitem shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax
9.1) works (services) carried out (rendered) by Russian railway carriers: which are Involved in carriage or transportation of commodities exported from the
territory of the Russian Federation into the territory of a member state of the Customs Union and which are directly involved in carriage or transportation of the cited commodities whose cost is shown in their shipping documents;
which are involved in carriage or transportation of commodities moved across the territory of the Russian Federation from the territory of a foreign state which is not a member of the Customs Union, in particular across the territory of a member state of the Customs Union or from the territory of a member state of the Customs Union into the territory of another foreign state, in particular of the one which a member of the Customs Union, and which are directly involved in carriage or transportation of the cited commodities whose cost is shown in their shipping documents;
10) built-up ships subject to registration in the Russian International Register of Ships, provided that the documents stipulated by Article 165 of this Code are submitted to the tax authorities.
Federal Law No. 245-FZ of July 19, 2011 supplemented Item 1 of Article 164 of this Code with Subitem 11. The Subitem shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax
11) commodities (works, services) intended for the official use by international organizations and their representative offices exercising their activities in the territory of the Russian Federation. A list of international organizations, which the rules of this subitem apply to, shall be defined by the federal executive power body in charge of international relations jointly with the Ministry of Finance of the Russian Federation.
The 0 tax rate shall apply to the commodities (works, services) sold for the official use by international organizations and their representative offices exercising their activities in the
territory of the Russian Federation on the basis of the provisions of international treaties made by the Russian Federation which provide for exemption from tax.
12) works (services) involved in carriage (transportation) of commodities exported outside the territory of the Russian Federation or imported into the territory of the Russian Federation by seagoing ships and mixed navigation (river-sea) vessels on the basis of time charter contracts.
2. Taxation shall be imposed at 10 per cent in case of sale of: 1) the following food articles: cattle and poultry in live weight; meat and meat products (except for gourmet articles: tenderloin, veal, tongue, sausage
articles - fresh smoked of best quality, fresh smoked semi-dry, of best quality, fresh seasoned, stuffed of best quality; smoked articles made of pork, mutton, beef, veal, poultry - balyk, karbonade, neck, ham, pastorma, loin; baked pork and beef; canned ham, bacon, karbonade and tongue in marinade);
milk and diary products (including ice-cream produced on their basis, except for ice- cream produced on a fruits-and-berry basis, fruit and food ice);
eggs and egg based products; vegetable oil; margarine; sugar, including raw sugar; salt; grain, compound food, fodder mixes, grain waste; oilseeds and products of their processing (coarsely cut, oilcakes); bread and baked food articles (including fancy bread, rusk and roll articles); groats; flour; pasta; live fish (except for valuable species: white salmon, Baltic and Far Eastern salmon,
sturgeon (beluga, bester, sturgeon, sevryuga, sterlet), salmon, trout (except for sea trout), nelma, keta, chavycha, kizhuch, muksun, omul, Siberian and Amur sig, chir);
seafood and fish products, including cooled, frozen or of another kind of processing, herring, canned food and pickled canned food (except for gourmet articles: caviar of sturgeon and salmon species; of white salmon, Baltic salmon, of sturgeon fish - beluga, bester, sturgeon, sevryuga, sterlet; salmon; backs and flanks of nelma, cold smoked; light-, medium- and semuzh- pickled keta and chavycha; backs of keta, chavycha and cold smoked kizhuch, flanks of keta and sides of cold smoked chavycha; backs of muksun, omul, Siberian and Amur sig, cold smoked chir; pickled canned fillet slices of Baltic salmon and Far Eastern salmon; crab meat and sets of cooked-and-frozen separate limbs of crabs; of spiny lobsters);
children's and diabetic foods; vegetables (including potatoes);
See List of the Codes of the Types of Foodstuffs in Accordance with the All-Russia Classifier of Products Imposable with Value-Added Tax at the 10 per Cent Tax Rate in Their Realisation and List of the Codes of the Types of Foodstuffs in Accordance with the Commodity Classification of Foreign Economic Activity of the Russian Federation Imposable with Value- Added Tax at the 10 per Cent Tax Rate in Import into the Customs Territory of the Russian Federation approved by Decision of the Government of the Russian Federation No. 908 of December 31, 2004
2) the following goods for children: knitted articles for the newborn and children of day care, pre-school, junior and senior
school age groups: outdoor knitted articles, knitted underwear articles, socks and stockings, other knitted articles: gloves, mittens, headgear;
ready-made garments, including garments made of natural sheepskin and rabbit (and likewise ready-made garments from natural sheepskin and rabbit with leather insets) for new born children and for children of nursery age, pre-school, junior and senior school age, outer clothing (including dresses and suits), underwear articles, headgear, clothes and articles for new-born children and children of nursery age. The provisions of this Paragraph shall not extend to ready-made garments made of natural leather and natural fur, except for natural sheepskin and rabbit;
footwear (except for sports): footwear for the newborn and children of day care groups, of pre-school, and school; made of felt or rubber: small children's sizes, childrens, pupils';
children's beds; children's mattresses; perambulators; school exercise-books; toys; plasticine; pencil cases; counting sticks; school abacuses; school diaries; drawing-books; albums for drawing; albums for plotting; folders for exercise-books; covers for textbooks, diaries, exercise-books; holders of cards with figures and letters; diapers. 3) periodical printed publications, except for periodical printed publications of advertising
or erotic nature; education, science and culture books, safe for promotional and erotic books; Paragraphs from three to six are abrogated from January 1, 2005.
See the List of types of periodical printed publications and book products associated with education, science and culture and sales of which are subject to value-added tax at the rate of 10 per cent, approved by Decision of the Government of the Russian Federation No. 41 of January 23, 2003. This Decision shall cover legal relations that have arisen since January 1, 2002
For the purposes of this Subitem the "periodical printed publication" is a newspaper, magazine, almanac, bulletin, another publication with a permanent title, current number and issued at least once a year.
For the purposes of this Subitem the "periodical printed publications of advertising nature" are periodical printed publications in which advertisement occupies over 40 per cent of the volume of one issue of the periodical publication;
4) the following medical goods, Russian and foreign-made: medicinal preparations, in particular medicinal preparations intended for clinical testing,
medicinal substances including in particular those made by a chemist's shop; medical-purpose articles.
See the List of codes of medical goods in accordance with the All-Russia Classification of products imposable with value-added tax at a 10 per cent tax rate in their realisation approved by Decision of the Government of the Russian Federation No. 688 of September 15, 2008
3. Taxation shall be at the 18 per cent tax rate in the cases not specified in Items 1, 2 and 4 of this Article.
4. When receiving monetary assets connected with payments for the goods (works and services) provided for by Article 162 of the this Code and also upon the receipt of payment or partial payment against the forthcoming deliveries of goods (the performance of works and the rendering of services), the transfer of property rights provided for by Items 2 - 4 in Article 155 of this Code, when deducting the tax by tax agents in compliance with Items 1 - 3 of Article 161 of this Code, when selling property purchased elsewhere and taxable under Item 3 of Article 154 of this Code, when selling agricultural products and products of processing thereof in accordance with Item 4 of Article 154 of this Code, in the realisation of motor vehicles in accordance with Item 5.1 of Article 154 of this Code, during the transfer of property rights in conformity with Items 2 - 4 of Article 155 of this Code, as well as in other cases where in compliance with this Code the amount of the tax should be determined by way of calculations, the tax rate shall be determined as percentage of the tax rate provided for by Item 2 or Item 3 of this Article, to the tax base taken as 100 and increased by the appropriate amount of the tax rate.
5. In case of the import of goods to the territory of the Russian Federation and other territories which are under its jurisdiction, the tax rates specified in Items 2 and 3 of this Article shall be applied.
According to Federal Law 118-FZ of August 5, 2000 (in the wording of Federal Law No. 338- FZ of November 28, 2011) up to January 1, 2018 realisation of services in the transfer of pedigree cattle and poultry for ownership and use under agreements of financial lease (leasing) with the right of buy-out, the taxation with value-added tax shall be made at the tax rate of 10 per cent
6. Abolished from January 1, 2007. On the examination of constitutionality of provisions of Article 165 of the Tax Code of the Russian Federation, see Decision of the Constitutional Court of the Russian Federation No. 12-P of July 14, 2003
Article 165. The Order of Confirmation of the Right to Receive Reimbursements in Case of Taxation at the 0 Per Cent Tax Rate
1. In case of sale of goods specified by Subitem 1 of Item 1 and (or) Subitem 8 of Item 1 of Article 164 of this Code for confirmation of justification of application of the 0 per cent tax rate (or peculiarities of taxation) and tax deductions, the following documents shall be submitted to the tax authorities unless otherwise is stipulated by Items 2 and 3 of this Article;
1) the contract (copy of the contract) made by the taxpayer with a foreign person for delivering goods (supplies) beyond the borders of the united customs territory of the Customs
Union (hereinafter referred to in this Code as the customs territory of the Customs Union) and/or supplies beyond the boundaries of the Russian Federation. If the contracts contain information constituting a state secret, instead of copies of the complete text of the contract an abstract thereof shall be submitted containing the information required to effect the tax control (in particular, information on the terms of delivery, on its time, on products' price and type);
2) abrogated; Federal Law No. 245-FZ of July 19, 2011 amended Subitem 3 of Item 1 of Article 165 of
this Code. The amendments shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax
3) a customs declaration (its copy) with marks of the Russian customs authority which has released goods in the procedure of export and of the Russian customs authority of the place of departure through which the goods were exported from the territory of the Russian Federation and from other territories which are under its jurisdiction (hereinafter referred to in this article as the Russian customs authority of the place of departure).
When goods are brought out in the customs procedure of export by the pipeline transport or by electric power transmission lines, a full customs declaration or its copy shall be presented with the notes by the Russian Customs agency, which confirm the placement of goods under the customs procedure of export.
In case of export of goods in the customs procedure of export across the border of the Russian Federation with a member state of the Customs Union on which the customs control has been cancelled, the customs declaration (its copy) shall be submitted to third countries with notes of the customs authority of the Russian Federation effecting the customs clearance of the said exportation of goods.
abrogated from January 1, 2009. When exporting supplies from the territory of the Russian Federation, the customs
declaration in respect of the supplies (a copy thereof) shall be presented, bearing notes of the customs authority, in whose area of operation a port (airport) opened for international carriage is located, in respect of the supplies exportation outside the Russian Federation (where customs declaring is provided for by the customs legislation of the Customs Union).
Paragraph six is abrogated: Paragraph seven is abrogated; Paragraph eight is abrogated; In the procedure determined by the Ministry of Finance of the Russian Federation a
taxpayer may submit the following by approbation of the federal executive body in charge of customs affairs:
a register of customs declarations containing data on actually exported commodities bearing notes of the Russian customs authority at the place of departure instead of the customs declarations (copies thereof) whose submission is provided for by Paragraph One of this Subitem;
a register of customs declarations containing data on customs clearance of commodities under the customs procedure of export bearing notes of a customs agency of the Russian Federation proving the fact of placing commodities under the customs procedure of export instead of the customs declarations (copies thereof) whose submission is provided for by Paragraphs Two and Three of this Subitem;
4) copy of the transport, shipping and/or of other documents with marks of the customs authorities at the places of departure confirming the export of goods from the territory of the Russian Federation. The taxpayer can submit any of the listed documents taking into account the following.
In case of export of goods under the customs procedure of export on ships through seaports, the taxpayer shall submit to the tax authorities the following documents to confirm that the goods have been exported from the territory of the Russian Federation and other territories which are under its jurisdiction:
a copy of an order to ship the exported goods, including the name of the port of discharge with a mark "Loading permitted" of a border custom-house of the Russian Federation. In case of exportation of catches of aquatic biological resources, as well as fish and other products made of them that have been delivered into the territory of the Russian Federation in compliance with the legislation on fishing and conservation of aquatic biological resources without their unloading into the land territory of the Russian Federation, such copy of an order shall not be filed by a taxpayer with tax authorities;
a copy of a bill of lading, a sea waybill or any other document that confirms the acceptance of export goods for carriage and indicates in the column "Port of unloading" the place located outside the territory of the Russian Federation and other territories which are under its jurisdiction;
In the case of export of goods under customs procedure of export across the border of the Russian Federation with a member state of the Customs Union, where customs control has been abolished, copies of carriage and forwarding documents shall be presented as bearing annotations of the customs body of the Russian Federation which has completed customs formalities in respect of said export of the goods.
In case of export of goods under the regime of export by air transport, the taxpayer shall submit to tax authorities a copy of the international air cargo waybill which is to name the airport of discharge located outside the territory of the Russian Federation and of other territories which are under its jurisdiction, in order to confirm the export of goods beyond the boundaries of the territory of the Russian Federation and of other territories which are under its jurisdiction.
Copies of transport, shipping and/or other documents confirming the export of goods from the territory of the Russian Federation and other territories which are under its jurisdiction can not be submitted in case of export of goods under the customs procedure of export by pipeline transport or via transmission lines.
When exporting supplies from the territory of the Russian Federation, shall be submitted copies of transportation, shipping and other documents, containing, in particular, data on the quantity of supplies, confirming the export of the supplies from the customs territory of the Customs Union and/or beyond the boundaries of the territory of the Russian Federation by aircraft and sea ships, as well as by mixed navigation vessels (for inland and sea navigation).
In case if the loading of goods and the customs clearance of them, when goods are brought in the customs procedure of export by ships are carried out outside the region of the activity of a border customs agency, the following documents shall be presented to tax bodies for the confirmation of the export of goods from the territory of the Russian Federation and other territories which are under its jurisdiction:
a copy of the order on the unloading of export cargoes with the note "Loading is permitted" of the Russian customs agency which carried out the customs clearance of the said export of goods, and also with the note of the Russian customs authority at the place of departure that confirms the export of goods from the territory of the Russian Federation;
a copy of a bill of lading, a sea waybill or any other document which confirms the acceptance of export goods for carriage and which indicates in the column "Port of unloading" the place located outside the territory of the Russian Federation and other territories which are under its jurisdiction.
Paragraph twelve is abrogated; 5) when the goods are placed under the customs procedure of free customs zone, it is
required to present:
the contract (copy of contract) made with the resident of special economic zone; a copy of the certificate of registration of the person as a resident of the special economic
zone issued by the federal executive body authorised to perform the functions of managing special economic zones or by its territorial body;
paragraph four is abrogated; customs declaration (or its copy) bearing the notes of the customs body on the release
of goods in line with the customs procedure of free customs zone or in case of import into the by-port special economic zone of Russian goods placed outside the by-port special economic zone under the customs procedure of export or when moving supplies, customs declaration (its copy) bearing the notes of the customs body that released the goods in line with the applied-for customs procedure and of the customs body authorised to carry out customs procedures and customs operations upon customs clearance of goods in accordance with the customs procedure of free customs zone and within whose area of activity the by-port special economic zone is situated;
documents specified under Subitem 1 of this Item, in case of import into the by-port special economic zone of goods placed outside the by-port special economic zone under the customs procedure of export or when moving supplies.
2. In case of sale of goods stipulated by Subitem 1 or 8 of Item 1 of Item 1 of Article 164 of this Code, through a commission agent, an attorney or an agent under a contract, of commission agency, contract of delegation or agency contract, the following documents shall be submitted to the tax authorities in order to prove the propriety of the application of the 0 per cent tax rate (or peculiarities of taxation) and tax deductions:
1) the contract of commission agency, contract of delegation or agency contract (or copies) of the taxpayer with a commission agent, attorney or agent;
2) the contract (or a copy thereof) of the person effecting the delivery of goods for export or delivery of supplies on the instruction of the taxpayer (according to the contract of commission agency, contract of delegation or agency contract) with a foreign person to deliver goods (supplies) from the customs territory of the Customs Union and/or supplies beyond the boundaries of the Russian Federation;
3) abrogated; 4) documents stipulated by Subitems 3 - 5 of Item 1 of this Article.
3. In case of sale of goods stipulated by Subitem 1 of Item 1 of Article 164 of this Code, towards the servicing of the debt of the Russian Federation and of the former USSR or to offset the extension of state credits to foreign states, the following documents shall be submitted to the tax authorities in order to prove the propriety of the application of the 0 per cent tax rate (or peculiarities of taxation) and tax deductions:
1) a copy of an agreement between the Government of the Russian Federation and the government of a corresponding foreign state on the settlement of indebtedness of the former USSR (the Russian Federation) or to offset the extension of state credits to foreign states;
2) a copy of an agreement between the Treasury of the Russian Federation and the taxpayer about the funding of deliveries of goods towards the repayment of state debt or to offset the extension of state credits to foreign states;
3) abrogated; 4) documents stipulated by Subitems 3 and 4 of Item 1 of this Article or when the goods
are placed under the customs procedure of free customs zone, documents specified under Subitem 5 of Item 1 of this Article.
Federal Law No. 309-FZ of November 27, 2010 supplemented Article 165 of this Code with Item 3.1. The Item shall enter into force not earlier than upon the expiry of one month from the day of official publication of the said Federal Law and not earlier than the first day of the next tax period for the value-added tax
The provisions of Item 3.1 of Article 165 of this Code (in the wording of the Federal Law No. 309-FZ of November 27, 2010) shall apply to works (services) carried out (rendered) after the date when the said Federal Law enters into force
3.1. When selling the services provided for by Subitem 2.1 of Item 1 of Article 164 of this Code, the following documents shall be filed with tax authorities to prove the reasonableness of applying the 0 per cent tax rate by taxpayers:
1) a contract (a copy thereof) of rendering the cited services made by a taxpayer with a foreign or Russian person. In the event of exporting goods from the territory of the Russian Federation to the territory of a member state of the Customs Union or in the event of importing goods to the territory of the Russian Federation from the territory of a member state of the Customs Union and of making by the taxpayer of a contract of rendering the cited services with a person that does make a foreign economic transaction in the goods being moved, apart from the cited contract (a copy thereof), shall be filed a copy of the contract made by this person with the person making a foreign economic transaction in the goods being moved;
2) abrogated; 3) copies of transportation, shipping and/or other documents proving exportation of
goods beyond the boundaries of the territory of the Russian Federation (import of goods into the territory of the Russian Federation), in particular subject to the following specifics.
When exporting goods beyond the boundaries of the customs territory of the Customs Union, in particular across the territory of a member state of the Customs Union, by a sea or river vessel or by a mixed navigation vessel (for inland and sea navigation), the following shall be filed with tax authorities;
a copy of the instructions to ship goods citing the port of their unloading and bearing the note "Loading is permitted" of the Russian customs authority at the place of departure;
a copy of a bill of lading, sea waybill or any other document proving the goods' acceptance for transportation in whose column "Port of unloading" is cited the place which is located outside the customs territory of the Customs Union.
If goods are unloaded and their customs clearance, in case of goods' exportation by using a sea vessel, or river vessel, or a mixed navigation vessel (for inland and sea navigation), is effected outside the area of operation of the Russian customs authority of the place of departure, the following shall be filed with tax authorities:
a copy of the instructions to ship goods bearing the note "Loading is permitted" of the Russian customs authority engaged in the goods' customs clearance, as well as a note of the customs authority at the place of departure proving exportation of goods outside the territory of the Russian Federation;
a copy of a bill of lading, sea waybill or any other document proving the goods' acceptance for transportation in whose column "Port of unloading" is cited the place which is located outside the customs territory of the Customs Union.
When importing goods by a sea or river vessel, or by a mixed navigation vessel (for inland and sea navigation) from the territory of a foreign state which is not a member of the Customs Union, in particular across the territory of a member state of the Customs Union, with tax authorities shall be filed a copy of a bill of lading, sea waybill or any other document proving the acceptance of goods for carriage, in whose column "Port of loading" is cited the place which is located outside the customs territory of the Customs Union.
When exporting commodities beyond the boundaries of the territory of the Customs
Union, in particular across the territory of a member state of the Customs Union, by air transport, with the tax authorities shall be filed a copy an airway bill citing the airport of unloading (reloading) located outside the customs territory of the Customs Union.
When importing goods by air from the territory of a foreign state which is not a member of the Customs Union, in particular across the territory of a member state of the Customs Union, with tax authorities shall be filed a copy of an airway bill citing the airport of loading (reloading) located outside the customs territory of the Customs Union.
When exporting goods by motor transport outside the customs territory of the Customs Union, in particular across the territory of a member state of the Customs Union, with tax authorities shall be filed a copy of transportation, shipping and/or other document bearing a note of a Russian customs authority that proves the goods' exportation beyond the boundaries of the territory of the Russian Federation.
When importing goods by motor transport from the territory of a foreign state which is not a member of the Customs Union, in particular across the territory of a member state of the Customs Union, with tax authorities shall be filed a copy of the transportation, shipping and/or other document bearing a note of a Russian tax authority proving import of goods to the territory of the Russian Federation.
In case of exportation of goods by rail outside the customs territory of the Customs Union, in particular across the territory of a member state of the Customs Union, with tax authorities shall be filed a copy of the transportation, shipping and/or other document bearing a note of a customs authority that proves exportation of goods outside the territory of the Russian Federation or placement of commodities under the customs procedure which stipulates the goods' departure from the customs territory of the Customs Union.
In case of import of goods by rail from the territory of a foreign state which is not a member of the Customs Union, in particular across the territory of a member state of the Customs Union, with tax authorities shall be filed a copy of the transportation, shipping and/or other document bearing a note of a customs authority that proves import to the territory of the Russian Federation.
In the event of exportation of goods from the territory of the Russian Federation to the territory of a member state of the Customs Union or in the event of import of goods to the territory of the Russian Federation from the territory of a member state of the Customs Union by sea or river vessels, or mixed navigation vessels (for inland and sea navigation), by aircraft, railway transport and motor vehicles, with tax authorities shall be filed copies of transportation, shipping and/or other documents citing the places of unloading or places of loading (the railway station of destination or the railway station of departure) located in the territory of another member state of the Customs Union.
Federal Law No. 309-FZ of November 27, 2010 supplemented Article 165 of this Code with Item 3.2. The Item shall enter into force not earlier than upon the expiry of one month from the day of official publication of the said Federal Law and not earlier than the first day of the next tax period for the value-added tax
The provisions of Item 3.2 of Article 165 of this Code (in the wording of the Federal Law No. 309-FZ of November 27, 2010) shall apply to works (services) carried out (rendered) after the date when the said Federal Law enters into force
3.2. When selling the works (services) provided for by Subitem 2.2 of Item 1 of Article 164 of this Code, taxpayers shall file with tax authorities the following documents proving the reasonableness of applying the 0 per cent tax rate:
1) a contract (a copy thereof) of carrying out the cited works (rendering the cited services) made by a taxpayer with the person cited in Paragraphs Six-Eight of Subitem 2.2 of
Item 1 of Article 164 of this Code; 2) abrogated; 3) the complete customs declaration (a copy thereof) bearing notes of the Russian
customs authority (if the Russian customs authority registers the customs declaration) or of the customs authority of a member state of the Customs Union (if the customs declaration is registered by the cited customs authority) that has released commodities (oil or oil products), or the documents (copies thereof) that prove rendering the services involved in oil and oil products transportation by pipeline transport, if customs declaring is not provided for by the customs legislation of the Customs Union);
4) copies of transportation, shipping and/or other documents proving goods' exportation outside the territory of the Russian Federation. The provisions of this subitem shall apply subject to the specifics stipulated by Subitem 4 of Item 1 of this article.
Federal Law No. 309-FZ of November 27, 2010 supplemented Article 165 of this Code with Item 3.3. The Item shall enter into force not earlier than upon the expiry of one month from the day of official publication of the said Federal Law and not earlier than the first day of the next tax period for the value-added tax
The provisions of Item 3.3 of Article 165 of this Code (in the wording of the Federal Law No. 309-FZ of November 27, 2010) shall apply to works (services) carried out (rendered) after the date when the said Federal Law enters into force
3.3. When selling the services provided for by Subitem 2.3 of Item 1 of Article 164 of this Code, taxpayers shall file with tax authorities the following documents proving the reasonableness of applying the 0 per cent tax rate:
1) a contract (a copy thereof) of rendering the cited services made by a taxpayer with a foreign or Russian person;
2) abrogated; 3) the complete customs declaration (a copy thereof) bearing notes of a Russian customs
authority in respect of making customs operations (if customs declaration has been submitted) or the documents (copies thereof) which prove rendering the services involved in arranging transportation (the services involved in transportation in the event of import into the territory of the Russian Federation) of natural gas by pipeline transport (if customs declaration has not been submitted).
Federal Law No. 309-FZ of November 27, 2010 supplemented Article 165 of this Code with Item 3.4. The Item shall enter into force not earlier than upon the expiry of one month from the day of official publication of the said Federal Law and not earlier than the first day of the next tax period for the value-added tax
The provisions of Item 3.4 of Article 165 of this Code (in the wording of the Federal Law No. 309-FZ of November 27, 2010) shall apply to works (services) carried out (rendered) after the date when the said Federal Law enters into force
3.4. When selling the services provided for by Subitem 2.4 of Item 1 of Article 164 of this Code, taxpayers shall file with tax authorities the following documents proving the reasonableness of applying the 0 per cent tax rate:
1) a contract (a copy thereof) of rendering the cited services made by a taxpayer with a Russian person;
2) copies of the reports on rendering the services involved in electric energy transmission and/or of other documents proving electric energy transmission which is supplied from the electric energy system of the Russian Federation to electric energy systems of foreign states;
3) a bank abstract (a copy thereof) proving an actual entry of proceeds from the Russian person that is the purchaser of the cited services onto the taxpayer's account opened with a Russian bank.
If foreign currency proceeds from selling services in the territory of the Russian Federation are not entered in compliance with the procedure provided for by the currency legislation of the Russian Federation, a taxpayer shall file with tax authorities the documents (copies thereof) which prove the right not to enter foreign currency proceeds in the territory of the Russian Federation.
Federal Law No. 309-FZ of November 27, 2010 supplemented Article 165 of this Code with Item 3.5. The Item shall enter into force not earlier than upon the expiry of one month from the day of official publication of the said Federal Law and not earlier than the first day of the next tax period for the value-added tax
The provisions of Item 3.5 of Article 165 of this Code (in the wording of the Federal Law No. 309-FZ of November 27, 2010) shall apply to works (services) carried out (rendered) after the date when the said Federal Law enters into force
3.5. When selling the works (services) provided for by Subitem 2.5 of Item 1 of Article 164 of this Code, taxpayers shall file with tax authorities the following documents proving the reasonableness of applying the 0 per cent tax rate:
1) a contract (a copy thereof) of carrying out the cited work (rendering the cited services) made by a taxpayer with a foreign or Russian person;
2) a bank abstract (a copy thereof) proving an actual entry of proceeds from the foreign or Russian person that is the purchaser of the cited services onto the taxpayer's account opened with a Russian bank;
3) copies of transportation, shipping and/or other documents proving exportation of goods beyond the boundaries of the territory of the Russian Federation and other territories which are under its jurisdiction (import of goods into the territory of the Russian Federation and other territories which are under its jurisdiction) subject to the following specifics.
In case of goods' exportation by a sea or river vessel, a mixed navigation vessel (for inland and sea navigation) the following shall be filed with tax authorities:
a copy of the instructions to ship commodities citing the port of unloading and bearing the note "Loading is permitted" of the Russian customs authority at the place of departure;
a copy of a bill of lading, sea waybill or any other document proving the goods' acceptance for transportation in whose column "Port of unloading" is cited the place which is located outside the territory of the Russian Federation.
In case of goods' importation by a sea or river ship, a mixed navigation ship (for inland and sea navigation), a taxpayer shall file with tax authorities a copy of the bill of lading, sea waybill or any other document proving the goods' carriage in whose column "Port of loading" is cited the place located outside the territory of the Russian Federation and which bears a note of the customs authority operating at a border checkpoint.
Federal Law No. 309-FZ of November 27, 2010 supplemented Article 165 of this Code with Item 3.6. The Item shall enter into force not earlier than upon the expiry of one month from the day of official publication of the said Federal Law and not earlier than the first day of the next tax period for the value-added tax
The provisions of Item 3.6 of Article 165 of this Code (in the wording of the Federal Law No. 309-FZ of November 27, 2010) shall apply to works (services) carried out (rendered) after the date when the said Federal Law enters into force
3.6. When selling the works (services) provided for by Subitem 2.6 of Item 1 of Article 164 of this Code, taxpayers shall file with tax authorities the following documents proving the reasonableness of applying the 0 per cent tax rate:
1) a contract (a copy thereof) of carrying out the cited works (rendering the cited services) made by a taxpayer with a foreign or Russian person;
2) a bank abstract (a copy thereof) proving an actual entry of proceeds from the foreign or Russian person that is the purchaser of the cited services onto the taxpayer's account opened with a Russian bank;
3) copies of the customs declarations in compliance with which the customs clearance of goods imported to the territory of the Russian Federation for processing and of derived products was effected;
4) copies of transportation, shipping and/or other documents proving importation of goods into the territory of the Russian Federation for processing and exportation of derived products beyond the boundaries of the territory of the Russian Federation, subject to the specifics provided for by Subitem 3 of Item 3.1 of this article.
Federal Law No. 309-FZ of November 27, 2010 supplemented Article 165 of this Code with Item 3.7. The Item shall enter into force not earlier than upon the expiry of one month from the day of official publication of the said Federal Law and not earlier than the first day of the next tax period for the value-added tax
The provisions of Item 3.7 of Article 165 of this Code (in the wording of the Federal Law No. 309-FZ of November 27, 2010) shall apply to works (services) carried out (rendered) after the date when the said Federal Law enters into force
3.7. When selling the services provided for by Subitem 2.7 of Item 1 of Article 164 of this Code, taxpayers shall file with tax authorities the following documents proving the reasonableness of applying the 0 per cent tax rate:
1) a contract (a copy thereof) of rendering the cited services made by a taxpayer with a foreign or Russian person;
2) a bank abstract (a copy thereof) proving an actual entry of proceeds from the foreign or Russian person that is the purchaser of the cited works (services) onto the taxpayer's account opened with a Russian bank.
If foreign currency proceeds from selling works (services) in the territory of the Russian Federation are not entered in compliance with the procedure provided for by the currency legislation of the Russian Federation, a taxpayer shall file with tax authorities the documents (copies thereof) which prove the right not to enter foreign currency proceeds in the territory of the Russian Federation.
3) copies of transportation, shipping and/or other documents bearing notes of Russian customs authorities which prove placement of goods under the customs procedure of export or placement of derived products exported outside the territory of the Russian Federation under the procedure of customs transit.
The provisions of this subitem shall apply subject to the specifics provided for by Subitem 3 of Item 3.5 of this article.
Federal Law No. 309-FZ of November 27, 2010 supplemented Article 165 of this Code with Item 3.8. The Item shall enter into force not earlier than upon the expiry of one month from the day of official publication of the said Federal Law and not earlier than the first day of the next tax period for the value-added tax
The provisions of Item 3.8 of Article 165 of this Code (in the wording of the Federal Law No. 309-FZ of November 27, 2010) shall apply to works (services) carried out (rendered) after the
date when the said Federal Law enters into force
3.8. When selling the works (services) provided for by Subitem 2.8 of Item 1 of Article 164 of this Code, taxpayers shall file with tax authorities the following documents proving the reasonableness of applying the 0 per cent tax rate:
1) a contract (a copy thereof) of carrying out the cited works (rendering the cited services) made by a taxpayer with a foreign or Russian person;
2) a bank abstract (a copy thereof) proving an actual entry of proceeds from the foreign or Russian person that is the purchaser of the cited works (services) onto the taxpayer's account opened with a Russian bank.
If foreign currency proceeds from selling works (services) in the territory of the Russian Federation are not entered in compliance with the procedure provided for by the currency legislation of the Russian Federation, a taxpayer shall file with tax authorities the documents (copies thereof) which prove the right not to enter foreign currency proceeds in the territory of the Russian Federation.
3) copies of transportation, shipping and/or other documents which prove exportation of commodities beyond the boundaries of the territory of the Russian Federation, subject to the following specifics.
In case of carriage (transportation) of goods exported in the customs procedure of export by inland water transport organisations within the boundaries of the territory of the Russian Federation from the point of departure to the point of unloading or reloading (transshipment) on sea vessels, mixed navigation vessels (for inland and sea navigation) or to other modes of transport, the following shall be filed with tax authorities:
a copy of the instructions to ship goods, bearing a note "Loading is permitted" of a Russian tax authority, to a river vessel (if cargo customs clearance was effected at the port of unloading or transshipment, this document shall not be filed);
a copy of a bill of lading, sea waybill or any other document of a river vessel proving the goods' acceptance for transportation in whose column "Port of unloading" is cited the place of transshipment (unloading) which is located in the territory of the Russian Federation;
a copy of the instructions to ship goods of the sea vessel to which the cargo was transshipped (loaded) bearing a note "Loading is permitted" of the Russian customs authority that effected customs clearance of the goods' exportation in the customs procedure of export, with a list of transport means (river vessels) that have delivered the cargo to be attached thereto;
a copy of a bill of lading, sea waybill or any other document of a sea vessel proving the goods' acceptance for transportation in whose column "Port of unloading" is cited the place which is located outside the territory of the Russian Federation.
The provisions of Item 4 of Article 165 of this Code (in the wording of the Federal Law No. 309-FZ of November 27, 2010) shall apply to works (services) carried out (rendered) after the date when the said Federal Law enters into force
4. In case of the sale of works (services) stipulated by Subitem 3 of Item 1 of Article 164 of this Code, the following documents shall be submitted to the tax authorities in order to prove the propriety of application of the 0 per cent tax rate (or peculiarities of taxation) and tax deductions, unless otherwise is stipulated by Item 5 of this Article:
1) a contract (copy of the contract) of the taxpayer with a foreign or Russian person to perform aforesaid works (to render aforesaid services);
2) abrogated; Federal Law No. 245-FZ of July 19, 2011 reworded Subitem 3 of Item 4 of Article 165 of
this Code. The new wording shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax
3) a customs declaration (its copy) with marks of the Russian customs authorities at the place of commodities arrival and at the place of commodities departure through which the commodities have been imported into the territory of the Russian Federation and into other areas under its jurisdiction and exported outside the territory of the Russian Federation and other areas under its jurisdiction, subject to the specifics provided for by Subitem 3 of Item 1 of this article;
Federal Law No. 245-FZ of July 19, 2011 reworded Subitem 4 of Item 4 of Article 165 of this Code. The new wording shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax
4) copies of transport, shipping and/or other documents proving commodities importation into the territory of the Russian Federation and other areas under its jurisdiction and exportation of commodities outside the territory of the Russian Federation and other areas under its jurisdiction in compliance with Subitem 3 of Item 1 of Article 164 of this Code. The provision of this subitem shall apply subject to the specifics provided for by Subitem 4 of Item 1 of this article.
Federal Law No. 245-FZ of July 19, 2011 supplemented Article 165 of this Code with Item 4.1. The Item shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax
4.1. When selling the services provided for by Subitem 3.1 of Item 1 of Article 164 of this Code, the following documents shall be filed with tax authorities to prove the reasonableness of applying the 0 per cent tax rate and tax deductions;
the contract (a copy of the contract) of rendering the cited services made by a taxpayer with a foreign or Russian person;
copies of shipping documents drawn up in case of carrying commodities with participation of railway transport, citing the denominations and codes of the railway stations of commodities departure, denominations and codes of entry and exit Russian border and/or port railway stations, denominations and codes of railway stations of destination.
5. During the realisation by Russian carriers on the railway transport of the works (services) stipulated by Subitems 3 and 9 of Item 1 in Article 164 of this Code, it is necessary to submit the following documents to tax bodies in order to confirm the soundness of the application of the zero per cent tax rate (or the peculiarities of taxation) and of tax deductions:
paragraph two is abrogated; the register of the carriage documents executed in case of the carriage of goods in the
international communication, with an indication in it of the names or codes of incoming and leaving border and/or port railway stations, of the cost of works (services), the dates of notes by customs agencies on carriage documents testifying to placement of goods in compliance with the customs legislation of the Customs Union and the legislation of the Russian Federation under the customs procedure of export or the customs procedure of customs transit when carrying foreign goods from the customs authority at the place of arrival to the customs authority at the place of departure or testifying to placement of processing products to be exported from the territory of the Russian Federation under the customs procedure of customs transit.
In the event of a selective reclaiming by a tax body of the carriage documents included in
registers, copies of the said documents shall be presented by the carriers indicated in the first paragraph of this Item within 30 calendar days of the date of the receipt of the relevant claim of the tax body. The carriage documents included in the register shall bear the note of customs which testifies to the carriage of goods placed under the customs regime of export or the customs regime of international customs transit, or indicative of the placement of processing products exported from the customs territory of the Russian Federation under the procedure of internal customs transit.
During the realisation of the services provided for by Subitem 4 of Item 1 in Article 164 of this Code by the carrier indicated in the first paragraph of this Item, it is necessary to submit to tax bodies for the confirmation of the soundness of the application of the zero per cent tax rate (or of the peculiarities of taxation) and of tax deductions the registers of uniform carriage documents which are executed for the carriage of passengers and luggage in direct international communication and which determine the route of following, with an indication of the points of departure and destination, or other documents stipulated by the agreements concluded by the carriers indicated in the first paragraph of this Item with the railways of foreign States or by the international agreements of the Russian Federation.
Federal Law No. 245-FZ of July 19, 2011 supplemented Article 165 of this Code with Item 5.1. The Item shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax
5.1. When selling by Russian railway carriers the works (services) provided for by Subitem 9.1 of Item 1 of Article 164 of this Code, to prove the reasonableness of applying the 0 per cent tax rate and tax deductions with the tax authorities shall be filed a list of shipping documents drawn up while carrying commodities by rail citing therein the date of sale of the works (services), the cost of the works (services), denominations or codes of the states of commodities departure, denominations or codes of entry and exit Russian border and/or port railway stations, denominations or codes of the states of commodities destination.
In the event of selective obtainment on demand by a tax authority of the individual shipping documents included into the register, copies of the cited documents shall be presented within 30 calendar days as from the date when an appropriate demand of a tax authority is received;
6. In case of rendering services stipulated by Subitem 4 of Item 1 of Article 164 of this Code, the following documents shall be submitted to the tax authorities, unless otherwise provided for by Item 5 of this Article, in order to prove the propriety of application of the 0 per cent tax rate (or peculiarities of taxation) and tax deductions:
1) abrogated; 2) a register of the uniform international documents of carriage on the carriage of
passengers and luggage which are to give details on the route and specify the departure and destination points.
7. When the goods (works, services) envisaged by Subitem 5 of Item 1 of Article 164 of this Code are sold the following documents shall be filed with tax bodies to confirm the existence of good reason for the application of zero tax rate and tax deduction:
1) the taxpayer's agreement or contract (a copy of the agreement or contract) with foreign or Russian persons for the sale (delivery) of the goods, performance of the works, provision of the services;
2) abrogated; 3) a certificate of acceptance or other documents (copies thereof) confirming that the
goods have been sold (delivered), the works have been completed, the services have been
provided;
4) a certificate (a copy thereof) issued in compliance with the legislation of the Russian Federation for the space hardware sold, including space facilities, space infrastructure items (goods) or, if space hardware, including space facilities and space infrastructure items (goods) of military and dual purpose are sold, -the warrant (a copy thereof) issued by a military representation office of the Ministry of Defence of the Russian Federation.
8. In case of sale of goods stipulated by Subitem 6 of Item 1 of Article 164 of this Code, the following documents shall be submitted to the tax authorities in order to prove the propriety of application of the 0 per cent tax rate (or peculiarities of taxation) and tax deductions:
1) the contract (copy of the contract) on the sale of precious metals or precious stones; 2) documents (their copies) confirming that precious metals or precious stones have
been transferred to the State Fund of Precious Metals and Precious Stones of the Russian Federation, the Central Bank of the Russian Federation, banks.
9. The documents (their copies) specified in Items 1 - 3 of the present Article shall be submitted by the taxpayers to prove the propriety of application of the 0 per cent tax rate upon the sale of goods (works, services) specified in Subitems 1 and 8 of Item 1 of Article 164 of this Code, no later than within 180 calendar days beginning from the date of the placement of goods under the customs procedures of export, a free customs zone, the movement of provisions. The said procedure shall not extend to the taxpayers who in keeping with Item 4 of this Article do not present customs declarations to customs bodies.
If upon expiration of 180 calendar days beginning from the date the goods were released by the customs agencies in the customs procedures of export, a free customs zone, international customs transit and the movement of provisions the taxpayer failed to submit said documents (their copies), the aforesaid operation on the sale of goods (performance of works, rendering of services) shall be taxable under the rates stipulated by Items 2 and 3 in Article 164 of this Code. If subsequently the taxpayer submits to the tax authorities documents (their copies) justifying the application of the 0 per cent tax rate, then the paid amounts of the tax shall be returnable to the taxpayer in the manner and on conditions which are stipulated by Articles 176 and 176.1 of the present Code.
The documents indicated in Item 5 of this Article shall be presented by taxpayers for the confirmation of the soundness of the application of the zero per cent tax rate during the performance of works or the rendering of services provided for by Subitems 3 and 9 of Item 1 in Article 164 of this Code, within 180 calendar days of the day of putting down on carriage documents a customs note that testifies to the placement of goods under the customs procedure of export or the customs procedure of international customs transit or indicative of the placement of processing products exported from the territory of the Russian Federation and other territories which are under its jurisdiction under the procedure of customs transit. If upon the expiry of 180 calendar days the taxpayer failed to submit the documents indicated in Item 5 of this Article, the operations in the sale of works (services) shall be liable to taxation at the tax rate of 18 per cent. If subsequently the taxpayer submits to tax bodies the documents warranting the application of the zero per cent tax rate, the paid sums of the tax shall be liable to the return to the taxpayer in the order and on the terms stipulated by Articles 176 and 176.1 of this Code.
Provisions of this Item shall not apply to taxpayers released from performance of the taxpayer obligation according to Article 145 of this Code.
The documents cited in Items 3.1 - 3.8, 4 and 14 of this article shall be filed by taxpayers to prove the reasonableness of the 0 per cent tax rate in the following order:
the documents cited in Item 3.1 of this article shall be filed with a tax authority at the
latest in 180 calendar days as from the date of the note made by customs authorities in the documents provided for by Subitem 3 of Item 3.1 of this article or, in case of exportation of goods from the territory of the Russian Federation to the territory of a member state of the Customs Union or importation of commodities into the territory of the Russian Federation from the territory of a member state of the Customs Union, as from the date of drawing up transportation, shipping and/or other documents citing the place of unloading or the place of loading (the railway station of destination or the railway station of departure) which is located in the territory of another member state of the Customs Union;
the documents cited in Item 3.2 of this article shall be filed with a tax authority at the latest in 180 calendar days from the date of making by tax authorities in the customs declaration the note cited in Subitem 3 of Item 3.2 of this article or from the date of drawing up the document that prove rendering of the services involved in oil and oil products transportation by pipeline transport (if the customs declaring is not provided for by the customs legislation of the Customs Union);
the documents cited in Item 3.3 of this article shall be filed with a tax authority at the latest in 180 calendar days as from the date of the note made by customs authorities in the complete customs declaration (if customs declaration has been submitted) or as from the date of drawing up the documents which prove rendering the services involved in arranging transportation (the services involved in transportation in case of importation into the territory of the Russian Federation) of natural gas by pipeline transport (if customs declaration has not been submitted);
the documents cited in Item 3.4 of this article shall be filed with a tax authority at the latest in 180 calendar days as from the date of drawing up the reports cited in Subitem 2 of Item 3.4 of this article;
the documents cited in Item 3.5 of this article shall be filed with a tax authority at the latest in 180 calendar days as from the date of the note made by customs authorities in the documents provided for by Subitem 3 of Item 3.5 of this article;
the documents cited in Item 3.6 of this article shall be filed with a tax authority at the latest in 180 calendar days as from the date of the note proving exportation of derived products beyond the boundaries of the territory of the Russian Federation made by customs authorities in the customs declarations provided for by Subitem 3 of Item 3.6 of this article;
the documents cited in Item 3.7 of this article shall be filed with a tax authority at the latest in 180 calendar days as from the date of the note of Russian customs authorities which is cited in Subitem 3 of Item 3.7 of this article and which proves placement of goods under the customs procedure of export or placement of derived products exported beyond the boundaries of the territory of the Russian Federation under the procedure of customs transit;
the documents cited in Item 3.8 of this article shall be filed with tax authorities at latest in 180 calendar days as from the date of making by customs authorities the note "Loading is permitted" on the commodities shipment order of the sea ship provided for by Paragraph Five of Subitem 3 of Item 3.8 of this article;
the documents cited in Item 4 of this article shall be filed with a tax authority at the latest in 180 calendar days as from the date of the note made by customs authorities in the custom declaration provided for by Subitem 3 of Item 4 of this article which proves exportation of goods beyond the boundaries of the territory of the Russian Federation.
the documents cited in Item 14 of this article shall be filed with the tax authority at latest in 180 calendar days as from the date of drawing up the documents mentioned in Subitem 2 of Item 14 of this article. If upon the expiry of 180 calendar days the taxpayer has not filed with the tax authority the documents cited in Item 14 of this article, the operations involved in the sale of the works (services) provided for by Subitem 12 of Item 1 of Article 164 of this Code are subject to taxation at the rate fixed by Item 3 of Article 164 of this Code.
If upon the expiry of 180 calendar days cited in Paragraphs Five - Fourteen of this item a taxpayer does not present the mentioned documents, the operations involved in the sale of the works (services) provided for by Subitems 2.1-2.8 and 3 of Item 1 of Article 164 of this Code shall be subject to taxation at the rate provided for by Item 3 of Article 164 of this Code.
If afterwards the taxpayer files with tax authorities the documents substantiating application of the 0 per cent tax rate, the paid tax amounts are subject to repayment to the taxpayer in the procedure and under the terms which are provided for by Articles 176 and 176.1 of this Code.
Paragraph 18 (earlier considered as 17) shall not apply from January 1, 2011. The documents cited in Items 4.1 and 5.1 of this article shall be filed with a tax authority
at latest in 180 calendar days as from the date of making in the shipping document the calendar stamp of a border railway station (when moving commodities from the territory of the Russian Federation through exit railway stations) or the calendar stamp of the railway station of destination (when moving commodities from the territory of the Russian Federation through exit port railway stations) in the event of carrying out the works (rendering the services) cited in Subitem 3.1 and in Paragraph Three of Subitem 9.1 of Item 1 of Article 164 of this Code, or as from the date of making a calendar stamp of the railway station of departure when carrying out the works (rendering the services) cited in Paragraph Two of Subitem 9.1 of Item 1 of Article 164 of this Code. If upon the expiry of 180 calendar days a tax payer does not present the cited documents, the operations involved in the sale of works (services) provided for by Subitems 3.1 and 9.1 of Article 164 of this Code shall be taxable at the rate provided for by Item 3 of Article 164 of this Code.
If afterwards a taxpayer files with tax authorities the documents substantiating the application of the 0 per cent tax rate, the paid sums of tax are subject to reimbursement to the taxpayer in the procedure and under the conditions which are provided for by Articles 176 and 176.1 of this Code.
9.1. In the event of the reorganisation of a body its successor or successors shall submit to the tax body in the place of registration the documents, including their with the requisites of the reorganised (being reorganised) organisation which are provided for by this Article in respect of the operations in selling goods (works, services) which are indicated in Item 1 of Article 164 of this Code and which were carried out by the reorganised (being reorganised) organisation, if at the time of the completion of the reorganisation the right to apply the zero per cent tax rate for such operations is not confirmed;
10. The documents indicated in this Article shall be submitted by taxpayers to justify the application of the 0 per cent tax rate simultaneously with the submission of the tax declaration. The procedure for determining the tax amount relating to goods (works, services), property rights acquired for production purposes and/or the sale of goods (works, services), the operations for the sale of which are assessed with the zero per cent tax rate, shall be established by the accounting policy adopted by the taxpayer for taxation purposes.
11. Abrogated from January 1, 2011. 12. The procedure for the application of the zero per cent tax rate established by the
international agreements of the Russian Federation, during the sale of goods (works, services) for official use by international organisations and their representative offices carrying on their activity on the territory of the Russian Federation, shall be determined by the Government of the Russian Federation.
13. When selling the commodities provided for by Subitem 10 of Item 1 of Article 164 of this Code, the following documents shall be submitted to the tax authorities for proving the validity of applying 0 per cent tax rate and tax deductions:
1) the contract (a copy of the contract) of a ship's sale made by the taxpayer with the
customer and containing a provision on obligatory registration of a built-up ship at the Russian International Register of Ships within 45 calendar days as of the time of the ship's ownership transfer from the taxpayer to the customer;
2) an extract from a register of ships under construction indicating that upon finishing a ship's construction it shall be subject to registration in the Russian International Register of Ships;
3) the documents proving the fact of a ship's ownership transfer from the taxpayer to the customer;
4) abrogated from January 1, 2012. 14. When selling the works (services) provided for by Subitem 12 of Item 1 of Article
164 of this Code, the following documents shall be filed with the tax authorities to prove the reasonableness of applying the 0 per cent tax rate and tax deductions:
1) the contract (a copy of the contract) of providing the cited services made by the taxpayer with a foreign or Russian person;
2) copies of shipping, transportation and/or other documents proving exportation of goods outside the territory of the Russian Federation or importation of goods into the territory of the Russian Federation, subject to the following specifics:
when exporting goods outside the territory of the Russian Federation by a seagoing ship or a mixed navigation (river-sea) vessel, with the tax authorities shall be filed a copy of the consignment, of the sea waybill or any other document proving the acceptance of goods for carriage in whose column "Port of unloading" is cited the place of unloading located outside the territory of the Russian Federation;
when importing goods by a seagoing ship or a mixed navigation (river-sea) vessel from the territory of a foreign state into the territory of the Russian Federation, with the tax authorities shall be filed a copy of the consignment, of the sea waybill or any other document proving the acceptance of goods for carriage in whose column "Port of loading" is cited the place of loading located outside the territory of the Russian Federation and in the column "Port of unloading" is cited the place of unloading located in the territory of the Russian Federation.
Article 166. The Procedure for Calculation of the Tax 1. The amount of tax when determining the tax base according to Articles 154 - 159 and
162 of this Code shall be calculated as the percentage share corresponding to the tax rate of the tax base, and in case of separate record-keeping - as the amount of tax received as a result of additional amounts of taxes calculated separately as percentage shares of appropriate tax bases corresponding to tax rates.
2. The total amount of tax in case of sale of goods (works, services) shall be defined as an amount resulting from additional amounts of tax calculated according to the procedure laid down by Item 1 of the present Article.
3. The total amount of tax shall not be calculated by taxpayers being foreign organisations who are not registered with tax authorities as taxpayers. In such a case amount of tax shall be calculated by tax agents separately on each operation in the sale of goods (works, services) on the territory of the Russian Federation according to the order established by Item 1 of this Article.
Federal Law No. 245-FZ of July 19, 2011 amended Item 4 of Article 166 of this Code. The amendments shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax
4. The total amount of tax in case of sale of goods (works, services) shall be calculated by the results of each tax period as applied to all operations recognised as a tax base under
Subitems 1 - 3 Item 1 Article 146 of this Code, the time for the determination of the tax base of which is established by Article 167 of this Code, refers to the corresponding tax period taking into account all changes that increase or reduce the tax base over the appropriate tax period, unless otherwise provided for by this chapter.
Federal Law No. 306-FZ of November 27, 2010 amended Item 5 of Article 166 of this Code. The amendments shall enter into force from January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law and not earlier than the first day of the next tax period for the value-added tax
5. The total amount of tax in case of import of goods to the territory of the Russian Federation and other territories under its jurisdiction shall be calculated as the percentage share of the tax base estimated according to Article 160 of this Code and corresponding to the tax rate.
If according to the requirements established by Item 3 of Article 160 of this Code, the tax base shall be defined separately for each group of imported goods, then for each of the aforesaid tax bases the amount of tax shall be calculated separately according to the order established by paragraph one of this Item. In doing so, the total amount of tax shall be calculated as the amount received as a result of addition of amounts of taxes estimated separately for each of such tax bases.
6. The amount of tax on operations of sale of goods (works, services) taxed according to Item 1, Article 164 of this Code under the 0 per cent tax rate shall be calculated separately on each such operation according to the procedure established by Item 1 of this Article.
7. If the taxpayer maintains no book-keeping or record-keeping of items of taxation, tax authorities shall have the right to calculate tax amounts payable on the basis of data available on other similar taxpayers.
Article 167. The Moment of Determining the Tax Base 1. For the purpose of this Chapter the earliest date from among the following dates is the
moment of determining the tax base, unless otherwise is provided for by Items 3, 7 - 11, 13 - 15 in the present Article:
1) the day of shipment (transfer) of goods (works, services), the day of property rights; 2) the day of payment or partial payment against the forthcoming deliveries of goods (the
performance of works or the rendering of services), of the transfer of property rights. 2. Abolished from January 1, 2006. 3. In cases when goods are not shipped or transported, but there is conveyance of
property to these goods, such conveyance of property for the purposes of this Chapter shall be equated to its shipment.
4. Abolished from January 1, 2006. 5. Abolished from January 1, 2006. 6. Abolished from January 1, 2006. 7. In case of sale by the taxpayer of goods transferred to him for storage as per a
contract of warehouse storage involving the issue of the warehouse certificate, the time for the estimation of the tax base for the said goods shall be defined as the day of sale of the warehouse certificate.
8. During the transfer of property rights in the case provided for by Item 2 of Article 155 of this Code, the time for the estimation of the tax base shall be determined as a day of the assignment of a monetary claim or a day of the cessation of the corresponding obligation; in the cases stipulated by Items 3 and 4 of Article 155 of this Code the time for the estimation of the tax base shall be determined as a day of assignment (subsequent assignment) of a claim or as a day of the execution of the obligation by a debtor, and in the case stipulated by Item 5 of
Article 155 of this Code - as a day of the transfer of property rights.
9. When selling goods (works, services) stipulated by Subitems 1, 2.1 - 2.8, 3, 3.1, 8, 9, 9.1 and 12 of Item 1 of Article 164 of this Code, the moment of determining the tax base with regard to the said goods (works, services) shall be the last date of the quarter in which a complete set of the documents provided for by Article 165 of this Code is prepared.
If a complete set of the documents provided for by Article 165 of this code is not compiled within the time periods cited in Item 9 of Article 165 of this code, the time for assessing the tax base in respect of the mentioned goods (works, services) shall be fixed in compliance with Subitem 1 of Item 1 of this article, if not otherwise provided for by this item. If the complete set of the documents provided for by Item 5 of Article 165 of this Code is not compiled on the 181st calendar day from the day of the putting down on the documents of carriage of the note of the customs bodies indicative of the placement of goods under the customs procedure of export or the customs procedure of customs transit when carrying foreign goods from the customs authority at the place of arrival at the territory of the Russian Federation to the customs authority at the place of departure from the territory of the Russian Federation or indicative of the placement of processing products exported from the territory of the Russian Federation and other territories which are under its jurisdiction under the procedure of internal customs transit, the time for determining the tax base in respect of the said works and services shall be fixed in compliance with Subitem 1 of Item 1 of this Article. In the event of the reorganisation of a body, if the 181st calendar day coincides with the date of the completion of the reorganisation or commences after the said date, the time for defining the tax base shall be determined by the successor or successors as the date of the completion of the reorganisation (as the date of the state registration of each newly-emerged organisation and in the event of reorganisation in the form of incorporation as the date of the entry of a record of the cessation of the activity of each incorporated organisation in the single state register of juridical persons).
In case of importing into the by-port special economic zone Russian goods placed outside the by-port special economic zone under the customs procedure of export or when exporting supplies, the time limits for submission of documents fixed under Item 9 of Article 165 of this Code shall be determined from the date of placement of the said goods under the customs procedure of export or from the date of declaring supplies (or, as regards the taxpayers selling supplies in respect of which customs declaring is not provided for by the customs legislation of the Customs Union, as from the date drawing up transport, shipping and other documents proving exportation of supplies outside the territory of the Russian Federation by aircrafts and sea ships, as well as by mixed navigation (river - sea) vessels.
The time for determining the tax base provided for by this item which is connected with the time period for presenting the documents cited in Items 1-4 of Article 165 of this Code shall be increased by 90 calendar days, if the commodities are placed accordingly under the customs regimes of export, international customs transit, free customs zone and moving of supplies within the period from July 1, 2008 up to March 31, 2010 inclusive.
9.1. If within forty five calendar days as from the time of transfer of a vessel's ownership from the taxpayer to the customer the vessel is not registered in the Russian International Register of Ships, the time for determining the tax base by a tax agent shall be fixed in compliance with Subitem 1 of Item 1 of this article.
10. For the purpose of this Chapter the last date of each calendar period shall be the time for the estimation of the tax base during building and assembly works for internal consumption.
11. For the purposes of this Chapter, the time for the estimation of the tax base during the transfer of goods (the performance of works or the rendering of services) for one's own needs recognised as an item of taxation according to this Chapter shall be defined as the day
of performance of aforesaid transfer of goods (performance of works, rendering of services). 12. The accounting policy adopted by the organisation for the purposes of taxation shall
be approved by appropriate orders and orders of the head of the organisation. The accounting policy shall be applied for the purposes of taxation from January 1 of the
year following the year of the its approval by an appropriate order, order of the chief of the organisation.
The accounting policy for the purposes of taxation adopted by organisation shall be obligatory for all separate units of the organisation.
The accounting policy for the purposes of taxation adopted by the newly founded organisation shall be approved no later than the end of the first tax period. The accounting policy for the purposes of taxation accepted by the newly founded organisation shall be considered as being applied from the date of creation of the organisation.
13. In the event of the receipt by the taxpayer who manufactured goods (works, services) of payment or partial payment against the forthcoming deliveries of goods (the performance of works or the rendering of services) the activity of the production cycle of the manufacture of which exceeds six months (according to the list defined by the Government of the Russian Federation), the taxpayer who manufactured the said goods (works, services) shall have the right to define the time of the estimation of the tax base as a day of shipment (transfer) of the said goods (the performance of works or the rendering of services) in the presence of a separate accounting of operations and of the tax amounts on the acquired goods (works, services), including fixed assets and intangible assets, property rights used for the realisation of operations in the production of goods (works, services) of a long production cycle and other operations.
Upon the receipt of payment or partial payment by the taxpayer who manufactured goods (works, services) it is necessary to submit to tax bodies together with a tax declaration a contract with the buyer (a copy of such a contract certified with the signature of the manager and the chief accountant), and also the document which confirms the duration of the production cycle of goods (works, services), with an indication of their names, the period of manufacture, the name of the manufacturing taxpayer by the federal executive body that exercises the functions of mapping out a state policy and carrying out the normative legal regulation in the sphere of industrial, defence-industrial, and fuel and power complexes, and also which is signed by the authorised person and attached with the seal of this body.
14. If the day of payment or partial payment for forthcoming deliveries of goods (the performance of works or the rendering of services) or the day of the transfer of property rights is the time for the estimation of the tax base, then on the day of the shipment of goods (the performance of works or the rendering of services), or on the day of the transfer of property rights against the earlier received payment or partial payment there also emerges the time for determining the tax base.
15. For the tax agents indicated in Items 4 and 5 in Article 161 of this Code the time for estimating the tax base shall be determined in the order established by Item 1 of this Article.
Article 168. The Amount of Tax Presented by the Vendor to the Buyer
1. In case of sale of goods (works, services), transfer of property rights the taxpayer (the tax agent indicated in Items 4 and 5 of Article 161 of this Code) in addition to the price (tariff) of sold goods (works, services), transferred property rights is obliged to present an appropriate amount of tax for payment to the buyer of property rights).
In the event of receiving by a taxpayer the amounts of payment or partial payment on account of forthcoming supplies of commodities (carrying out of works, rendering of services), transfer of property rights to be sold in the territory of the Russian Federation, the taxpayer is
obliged to surrender to the purchaser of these commodities (works, services) or property rights the amount of tax calculated in the procedure established by Item 4 of Article 164 of this Code.
2. The amount of tax presented by the taxpayer to the buyer of goods (works, services), property rights shall be calculated on each kind of these goods (works, services), property rights the percentage share corresponding to the tax rate specified in Item 1 of this Article of the prices (tariffs).
Federal Law No. 245-FZ of July 19, 2011 amended Item 3 of Article 168 of this Code. The amendments shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax
3. In case of sale of goods (works, services), transfer of property rights, as well as when receiving the amounts of payment or partial payment for future supplies of commodities (carrying out of works, rendering of services), and transfer of property rights, the relevant invoices shall be presented at the latest in five calendar days from the day of shipment of goods (performance of works, rendering of services), from the day of transfer of property rights or from the day of receiving the amounts of payment or partial payment for future supplies of commodities (performance of works, rendering of services) or the transfer of property rights.
When calculating the amount of tax in compliance with Item 1 - 3 of Article 161 of this Code by the tax agents cited in Items 2 and 3 of Article 161 of this Code, invoices shall be drawn up in the procedure established by Items 5 and 6 of Article 169 of this Code.
In case of alteration of the cost of shipped commodities (carried out works, rendered services) and transferred property rights, in particular in case of alteration of the price (tariff) and/or specification of the quantity (volume) of shipped commodities (carried out works, rendered services) and transferred property rights, the seller shall make out for the purchaser an adjustment invoice at latest in five working days as from the date of drawing up the documents cited in Item 10 of Article 172 of this Code.
4. The appropriate amount of tax shall be stated in a separate line in settlement documents, including in the registers of cheques and registers to receive funds from the letter of credit, primary registration documents and in invoices.
abrogated from January 1, 2009. 5. In case of sale of goods (works, services), the operations on which sale are not subject
to taxation (are exempt from taxation), and also when according to Article 145 of this Code a taxpayer is released from performance of the taxpayer obligation, the settlement documents and the primary registration documents shall be made out and invoices shall be submitted without pointing out the corresponding amount of tax. In so doing, the appropriate inscription shall be made or the stamp "Without the tax (VAT)" shall be affixed to said documents.
6. In case of sale of goods (works, services) to the population at wholesale prices (tariffs) the appropriate amount of tax shall be included in said prices (tariffs). In so doing, the amount of tax shall not be stated on labels of goods and price tags which are handed out by vendors nor on receipts and other documents issued to buyers.
7. In case of the sale of goods in cash by retail and public catering organisations (enterprises) and individual businessmen and also other organisations, individual businessmen performing works and providing services for a fee immediately to the general public, the requirement laid down by Items 3 and 4 of this Article concerning registration of settlement documents and making out invoices shall be considered fulfilled if the vendor has issued to the buyer a cash voucher or another document of an established form.
Article 169. The Invoice
On the Application of Invoices When Calculating the Value-Added Tax, see Letter of the Ministry of Taxation of the Russian Federation No. VG-6-03/404 of May 21, 2001
Federal Law No. 245-FZ of July 19, 2011 amended Item 1 of Article 169 of this Code. The amendments shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax
1. An invoice is the document used as the basis to accept by the buyer the presented by the seller of goods (works, services) and property rights (including (the commission agent and agent who sell goods (works, services) and property rights on their behalf) amounts of tax for deduction in the order stipulated by this Chapter.
An invoice may be drawn up and made out using a paper medium and/or in electronic form. Invoices shall be drawn up in electronic form by mutual consent of the parties to a transaction and when the cited parties have compatible technical facilities and capacities for acceptance and processing of these invoices in compliance with the established formats and procedure.
An adjustment invoice made out by the seller for the purchaser of commodities (works, services) and property rights in case of alteration of the cost of shipped commodities (carried out works, rendered services) and transferred property rights by way of its reduction, in particular in case of reduction of the price (tariff) and/or decrease of the quantity (volume) of shipped commodities (carried out works, rendered services) and transferred property rights, shall be deemed the document serving as the basis for deduction by the seller of the commodities (works, services) and property rights of the tax amounts in the procedure provided for by this chapter.
Federal Law No. 245-FZ of July 19, 2011 amended Item 2 of Article 169 of this Code. The amendments shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax
2. Invoices shall serve as a ground to accept for deduction the tax amounts presented to the purchaser by the vendor, if the requirements established by Items 5, 5.1 and 6 of this Article are satisfied. An adjustment invoice made out by the seller for the purchaser of commodities (works, services) and property rights in case of alteration of the cost of shipped commodities (carried out works, rendered services) and transferred property rights by way of its reduction, in particular in case of reduction of the price (tariff) and/or decrease of the quantity (volume) of shipped commodities (carried out works, rendered services) and transferred property rights shall serve as the basis for deduction of tax amounts by the seller of commodities (works, services) and property rights while satisfying the requirements established by Items 5.2 and 6 of this article.
Errors in invoices and in adjustment invoices, which do not prevent tax authorities from identifying while holding a tax inspection the vendor and the purchaser of commodities (works, services) and property rights, the denomination of commodities (works, services) and property rights, their value, as well as the tax rate and the amount of tax advanced to the purchaser, shall not serve as a ground to deny acceptance of the tax amounts for deduction.
A failure to satisfy requirements for an invoice which are not provided for by Items 5 and 6 of this Article may not serve as a ground for the denial to accept for deduction the amounts of tax presented by the vendor. Failure to satisfy the requirements for an adjustment invoice made out by the seller for the purchaser of commodities (works, services) and property rights in case of alteration of the cost of shipped commodities (carried out works, rendered services) and transferred property rights by way of its reduction, in particular in case of reduction of the price
(tariff) and/or decrease of the quantity (volume) of shipped commodities (carried out works, rendered services) and transferred property rights, which are not provided for by Item 5.2 and 6 of this article, may not serve as the ground for the refusal to deduct the tax amounts by the seller.
3. The taxpayer is obliged to make out the invoice, to keep log-books of received and issued invoices, books of purchases and books of sales, unless otherwise stipulated by Item 4 of this Article:
1) in case of performance of operations defined as items of taxation according to this Chapter including those not taxable (exempt from taxation) according to Article 149 of this Code;
2) in other duly defined cases.
4. Invoices shall not be made out by taxpayers on operations of sale of securities (except for broker and intermediary services), and also banks, by a bank for development which is a state corporation, insurance organisations, the professional association of insurers established in compliance with Federal Law No. 40-FZ of April 25, 2002 on Obligatory Insurance of Civil Liability of Transport Vehicles' Owners, and non-state pension funds on operations which are not taxable (exempt from taxation) according to Article 149 of this Code.
5. An invoice drawn up when selling commodities (carrying out works, rendering services) and transferring property rights, shall state:
1) the serial number and date of making out the invoice; 2) the name, address and identification numbers of the taxpayer and buyer; 3) the name and address of the consignor and consignee; 4) the number of the settlement document when an advance or other payments are
received against future deliveries of goods (performance of works, rendering of services); 5) the name of the delivered (shipped) goods (description of the executed works,
rendered services) and unit of measurements (where it is possible to indicate); 6) the quantity (volume) of goods (works, services) delivered (shipped) under the invoice
on the basis of units of measurement accepted for it (where it is possible to indicate); 6.1) denomination of currency; 7) the price (tariff) per unit of measurement (where it is possible to indicate) under an
agreement (contract) less the tax, and if state controlled prices (tariffs) are used, including the tax, with allowance for amounts of the tax;
8) the cost of goods (works, services), property rights for the entire quantity of delivered goods (shipped) on the invoice (executed works, rendered services), transferred property rights less the tax;
9) the sum of excise duty levied on excisable goods; 10) the tax rate; 11) the amount of tax the buyer of goods (works, services), property rights is charged
which is defined on the basis of effective tax rates; 12) the cost of the entire quantity of delivered (shipped) goods (executed works,
rendered services), transferred property rights under the invoice with allowance for the amount of tax;
13) the country of origin of goods; 14) the number of the customs declaration. Information stipulated by Subitems 13 and 14 of this Item shall be submitted concerning
goods whose country of origin is not the Russian Federation. The taxpayer selling aforesaid goods shall be responsible only for the conformity of aforesaid information in the invoices presented by him to the information contained in the invoices received by him and in the
shipping documents.
5.1. The following shall be cited in the invoice drawn up when receiving payment or partial payment for future supplies of commodities (carrying out of works, rendering of services) or transfer of property rights:
1) ordinal number and date of making out of the invoice; 2) name, address and identification numbers of the taxpayer and purchaser; 3) number of the payment and settlement document; 4) denomination of supplied commodities (description of works or services), property
rights; 4.1) denomination of currency; 5) amount of payment or partial payment for future supplies of commodities (carrying out
of works, rendering of services) or transfer of property rights; 6) tax rate; 7) amount of tax presented to the purchaser of commodities (works, services) or property
rights determined on the basis of applicable tax rates.
Federal Law No. 245-FZ of July 19, 2011 supplemented Article 169 of this Code with Item 5.2. The Item shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax
5.2. The following shall be cited in an adjustment invoice made out in case of alteration of the cost of shipped commodities (carried out works, rendered services) and transferred property rights, in particular in case of alteration of the price (tariff) and/or specification of the quantity (volume) of supplied (shipped) commodities (carried out works, rendered services) and property rights:
1) the denomination "adjustment invoice", ordinal number and date of drawing up the adjustment invoice;
2) the ordinal number and date of drawing up the invoice under which the cost of shipped commodities (carried out works, rendered services) and transferred property rights, is altered, in particular in case of alteration of the price (tariff) and/or specification of the quantity (volume) of supplied (shipped) commodities (carried out works, rendered services) and transferred property rights;
3) the denomination, addresses and taxpayers' identification numbers of the taxpayer and purchaser;
4) the denomination of commodities (description of carried out works, rendered services) and property rights, as well as and the measurement unit (where it is possible to cite it) in respect of which the price (tariff) is altered and/or the quantity (volume) is specified;
5) the quantity (volume) of commodities (works, services ) according to the invoice in the measurement units used in it ( where it is possible to cite them) prior to and after specifying the quantity (volume) of supplied (shipped) commodities (carried out works, rendered services) and transferred property rights;
6) the currency denomination; 7) the price (tariff) per one measurement unit (where it is possible to cite it) less the tax
or, in case of applying state-controlled prices (tariffs) including the tax, subject to the amount of tax before and after alteration of the price (tariff);
8) the cost of the total quantity of commodities (works, services) and property rights according to the invoice less the tax and after adjustment;
9) the excise tax amount, as regards excisable commodities; 10) the tax rate;
11) the tax amount estimated on the basis of applicable tax rates before and after alteration of the cost of shipped commodities (carried out works, rendered services) and transferred property rights, in particular in case of alteration of the price (tariff) and/or specification of the quantity (volume) of supplied (shipped) commodities (carried out works, rendered services) and transferred property rights;
12) the cost of the total quantity of commodities (works, services) and property rights according to the invoice subject to the amount of tax before and after changing the cost of shipped commodities (carried out works, rendered services) and transferred property rights, in particular in case of alteration of the price (tariff) and/or specification of the quantity (volume) of supplied (shipped) commodities (carried out works, rendered services) and transferred property rights;
13) the difference between the indices in the invoice on the basis of which the cost of shipped commodities (carried out works, rendered services) and transferred property rights is altered, in particular in case of alteration of the price (tariff) and/or specification of the quantity (volume) of supplied (shipped) commodities (carried out works, rendered services) and transferred property rights, and the indices estimated after alteration of the cost of shipped commodities (carried out works, rendered services) and transferred property rights, in particular in case of alteration of the price (tariff) and/or specification of the quantity (volume) of supplied (shipped) commodities (carried out works, rendered services) and transferred property rights.
With this, in the event of alteration of the cost of shipped commodities (carried out works, rendered services) and transferred property rights by way of reduction, the appropriate difference between the tax amounts estimated before and after their alteration shall be shown with the minus sign.
6. The invoice shall be signed by the head and chief accountant of the organisation or other officials authorised thereto by an order (by other administrative document) of the organisation or by a letter of authority on behalf of the organisation. When an invoice is drawn up by an individual businessman the invoice shall be signed by the individual businessman, and state the requisites of the state registration certificate of such individual businessman.
An invoice drawn up in electronic form shall be signed by the electronic digital signature of the organisation's head or of other persons authorised to do this by an order (by some other administrative document) issued by the organisation or by a letter of attorney issued by an organisation or individual businessman in compliance with the legislation of the Russian Federation.
7. In case when an obligation is denominated in a foreign currency under the terms of a transaction, the amounts of money specified in an invoice, can be stated in foreign currency.
8. The form of an invoice and procedure for completing it, forms of and procedure for keeping a log-book of received and drawn-up invoices, books of purchases and books of sales shall be established by the Government of the Russian Federation.
9. The procedure for making out and receiving invoices in electronic form via telecommunication channels using an electronic digital signature shall be established by the Ministry of Finance of the Russian Federation.
Formats of an invoice and of a log-book of received and drawn up invoices in electronic form shall be endorsed by the federal executive power body authorised to exercise control and supervision in respect of taxes and fees.
Article 170. The Order of Referring Tax Amounts to the Costs of Production and Sale of Goods (Works, Services)
Federal Law No. 306-FZ of November 27, 2010 amended Item 1 of Article 170 of this Code. The amendments shall enter into force from January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law and not earlier than the first day of the next tax period for the value-added tax
1. Amounts of tax a taxpayer is charged when buying goods (works, services), property rights or actually paid by him when importing goods to the territory of the Russian Federation and other territories under its jurisdiction, unless otherwise established by provisions of the present Chapter, shall not be included in the expenses accepted for deduction when calculating the tax levied on profit of organisations (income tax of natural persons), except for cases stipulated by Item 2 of this Article.
Federal Law No. 306-FZ of November 27, 2010 amended Item 2 of Article 171 of this Code. The amendments shall enter into force from January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law and not earlier than the first day of the next tax period for the value-added tax
2. Subject to deductions shall be the amounts of tax presented to the taxpayer when purchasing goods (works, services) and also property rights in the territory of the Russian Federation or paid by the taxpayer when importing goods into the territory of the Russian Federation and other territories under its jurisdiction under the customs procedure of release for internal consumption, temporary import and processing outside of the customs territory or in case of importing goods moved across the customs border of the Russian Federation without customs control and customs clearance, in relation to the following:
1) acquiring (importing) goods (works, services), including fixed assets and intangible assets used for operations related to the production and (or) sale (as well as to transfer of goods, carrying out works and rendering services for own needs) of goods (works, services) which are not taxable (exempt from taxation);
2) acquiring (importing) goods (works, services), including fixed assets and intangible assets used for operations related to the production and (or) sale of goods (works, services) whose place of sale is not recognised as the territory of the Russian Federation;
3) the acquisition (importation) of goods (works, services), in particular fixed assets and intangible assets by persons not being by the taxpayers of the value-added tax or relieved from the duty to act as a taxpayer in terms of tax calculation and payment;
4) the acquisition (importation) of goods (works, services), including fixed and intangible assets and property rights, for the production and/or the sale (transfer) of goods (works, services), the operations in the sale (transfer) of which are not recognised as the sale of goods (works, services) in accordance with Item 2 in Article 146 of this Code, unless the contrary is established by this Chapter.
Federal Law No. 245-FZ of July 19, 2011 supplemented Item 2 of Article 170 of this Code with Subitem 5. The Subitem shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax
5) acquiring commodities by banks applying the procedure for tax accounting provided for by Item 5 of this article, including fixed assets and intangible assets, as well as property rights which will be afterwards sold by banks before starting to use them for making bank transactions, for letting them on lease or before their putting in operation.
3. The tax amounts accepted for deduction by the taxpayer on goods (works, services), including fixed and intangible assets, and property rights in the order stipulated by this Chapter shall be liable to the restoration by the taxpayer in the following cases:
1) the transfer of property, intangible assets, property rights as a contribution in the authorised (contributed) capital of economic companies and partnerships, the contribution under an agreement of investment partnership or share contributions to the share funds of cooperatives and also the transfer of immovable property for the purpose of replenishing the earmarked capital of a not-for-profit organisation in the procedure established by Federal Law No. 275-FZ of December 30, 2006 on the Procedure for the Formation and Use of the Earmarked Capital of Not-for-Profit Organisations.
It is necessary to restore the sums of the tax in the amount earlier accepted for deduction and in respect to fixed and intangible assets - in the amount of the sum of money proportional to residual (balance-sheet) value disregarding revaluation.
Tax amounts subject to restoration in keeping with this subitem shall not be included in the value of property, intangible assets and property rights and shall be liable to a tax deduction from the accepting organisation (in particular from the party to an agreement of investment partnership which is a managing partner) in the order established by this Chapter. The sum of the restored tax shall be indicated in the documents which execute the transfer of the said property, intangible assets and property rights;
2) further use of such goods (works, services), including fixed assets and intangibles, and property rights for performing the operations mentioned in Item 2 of this Article, except for the operation stipulated by Subitem 1 of this Item; performance of works (rendering of services) outside the territory of the Russian Federation by Russian aircraft enterprises within the framework of peacemaking activity and carrying out international cooperation in solving international problems of humanitarian nature within the framework of the United Nations Organisation (with respect to aircraft, engines and spare parts therefor); transfer of fixed assets, intangibles and/or other property, property rights to a legal successor (or legal successors) in reorganisation of legal entities; transfer of property to a participant of an agreement of simple partnership (agreement of joint activity), an agreement of investment partnership or his legal successor in the event of apportioning his share from the property in common ownership of the participants of the agreement, or division of such property.
Tax rates in the amount earlier accepted for a deduction shall be subject to restoration; as for fixed and intangible assets, they are restored in the amount of the sum proportional to residual (balance sheet) value disregarding revaluation.
Tax rates subject to restoration in accordance with this subitem shall not be included in the value of the said goods (works, services), fixed and intangible assets and property rights, but shall be reckoned within other expenses in keeping with Article 264 of this Code.
Tax amounts shall be restored in that tax period in which goods (works, services), including fixed and intangible assets and property rights were transferred or are used by the taxpayer for the realisation of operations indicated in Item 2 of this Article.
When the taxpayer goes over to special tax regimes in keeping with Chapters 26.2 and 26.3 of this Code, the tax amounts accepted for deduction by the taxpayer for goods (works, services), including fixed and intangible assets and property rights in the order provided for by this Chapter shall be restored in the tax period that precedes the transition to said tax regimes.
The provisions of this Item shall not apply to the taxpayers who go over to the special tax regime in accordance with Chapter 26.1 of this Code;
3) in the event of remittance by the purchaser of the amounts of payment or partial payment for future supplies of commodities (carrying out of works, rendering of services) or transfer of property rights.
The amount of tax shall be restored by the purchaser in the tax period in which the amounts of tax on acquired commodities (works, services), or property rights are subject to
deduction in the procedure established by this Code or in the tax period in which the terms of the appropriate contract were changed or it was dissolved and the appropriate amounts of payment or partial payment received by the taxpayer for future supplies of goods (carrying out of works, rendering of services) were returned.
Sums of tax in the amount previously intended for deduction in respect of payment or partial payment for future supplies of commodities (carrying out works, rendering of services) or transfer of property rights are subject to restoration.
Federal Law No. 245-FZ of July 19, 2011 supplemented Item 3 of Article 170 of this Code with Subitem 4. The Subitem shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax
4) alteration of the cost of shipped commodities (carried out works, rendered services) and transferred property rights by way of reduction, in particular in the event of reduction of the price (tariff) and/or reduction of the quantity (volume) of shipped commodities (carried out works, rendered services) and transferred property rights.
The tax sums shall be restored in the amount of the difference between the tax sums estimated on the basis of the cost of shipped commodities (carried out works, rendered services) and transferred property rights before and after such reduction.
The tax sums shall be restored by the purchaser in the tax period on which the earliest of the following dates falls:
the date when the purchaser receives the basic documents as to alteration by way of reduction of the cost of acquired commodities (carried out works, rendered services) and acquired property rights;
the date when the purchaser receives the adjustment invoice made out by the seller in case of alteration by way of reduction of the cost of shipped commodities (carried out works, rendered services) and transferred property rights;
Federal Law No. 245-FZ of July 19, 2011 supplemented Item 3 of Article 170 of this Code with Subitem 5. The Subitem shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax
5) further use of commodities (works, services), including fixed assets and intangible assets, and of property rights for making the operations involved in the sale of commodities (works, services) provided for by Item 1 of Article 164 of this Code.
The tax sums shall be subject to restoration in the amount which has been earlier deducted.
The tax sums shall be restored in the tax period in which the commodities (works , services) provided for by Item 1 of Article 164 of this Code are shipped ( carried out, rendered).
The restored tax sums are subject to deduction (except for the tax sums restored in compliance with Subitem 6 of this item) in the appropriate tax period on which falls the time of determining the tax base for the operations involved in the sale of commodities (works, services) provided for by Item 1 of Article 164 of this Code, subject to the specifics established by Article 167 of this Code;
Federal Law No. 245-FZ of July 19, 2011 supplemented Item 3 of Article 170 of this Code with Subitem 6. The Subitem shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the the value added tax
6) in the event of receiving by a taxpayer in compliance with the legislation of the Russian
Federation subsidies from the federal budget to compensate for the outlays connected with payment for acquired commodities (works, services), subject to the tax, as well as to compensate for the outlays on paying tax when importing commodities into the territory of the Russian Federation and other areas which are under its jurisdiction.
The tax sums shall be subject to restoration in the amount which has been earlier deducted.
The tax sums which are subject to restoration in compliance with this item shall not be included in the cost of the cited commodities (works, services) and shall be accounted within the composition of miscellaneous costs in compliance with Article 264 of this Code.
The tax sums shall be restored in the tax period in which the granted subsidies are received.
Federal Law No. 245-FZ of July 19, 2011 amended Item 4 of Article 170 of this Code. The amendments shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax
4. The amounts of tax, taxpayers making both taxable operations and those exempted from taxation are charged with by sellers of goods (works, services), property rights:
shall be included into the cost of such goods (works, services), property rights under Item 2 of this Article - with regard to goods (works, services), including fixed assets and intangible assets, property rights used in operations on which value-added tax is not levied;
shall be deducted under Article 172 of this Code - with regard to goods (works, services), including fixed assets and intangible assets, property rights used in operations on which value-added tax is levied;
shall be deducted or included into the cost thereof proportionally to their use for production and (or) sale of goods (works, services), property rights, operations in sale of which are taxable (exempt from taxation) - with regard to goods (works, services) including fixed assets and intangible assets, property rights used in both taxable operations and in those exempted from taxation, in the order established by the accounting policy adopted by the taxpayer for taxation purposes.
The said proportion shall be determined reasoning from the cost of shipped goods (works, services), property rights and operations in the sale of which are taxable (exempted from taxation), as compared to the total cost of goods (works, services) shipped within a tax period. In respect of the fixed assets and intangible assets accounted in the first and second months of a quarter a taxpayer is entitled to determine the cited proportion on the basis of the cost of shipped commodities (carried out works, rendered services) and transferred property rights in an appropriate month, in respect of which the operations involved in their sale are taxable (are exempt from taxation), in the total cost of the commodities (works, services) and property rights shipped (transferred) within the month.
Separate accounting of amounts of the tax by the taxpayers who have transferred to payment of the uniform tax on imputed earnings for certain types of activity shall be carried out in a similar procedure.
With this, a taxpayer shall be obliged to keep separate records of the amounts of tax with regard to acquired goods (works, services), including fixed assets and intangible assets, property rights, used in both taxable operations and those not subject to taxation (exempted from taxation).
Where there are no separate records kept, the amounts of tax with regard acquired goods (works, services), including fixed assets and intangible assets, property rights, shall not be deducted and shall not be included into the expenses deducted in the course of calculating the profit tax on organisations (the income tax on natural persons).
A taxpayer is entitled not to apply the provisions of this Item in respect of the tax periods where the share of aggregate expenditures with regard to acquisition, production and/or sale of goods (works, services) and property rights, operations in sale of which are not taxable, does not exceed 5 per cent of the total amount of aggregate expenditures with regard to acquisition, production and/or sale of the goods (works, services) and property rights. With this, the total amounts of the tax, such taxpayers are charged with by sellers of goods (works, services) and property rights within the said tax period, are subject to deduction in compliance with the procedure provided for by Article 172 of this Code.
For the purpose of estimation of the proportion cited in Paragraph Five of this Item in respect of financial instruments of time transactions shall be taken the cost of financial instruments of time transactions involving the supply of the base asset which is estimated according to the rules established by Article 154 of this Code, provided that the base asset of appropriate financial instruments of time transactions is shipped (transferred) within a tax period, the amount of the net profit derived by a taxpayer in the current tax period from financial instruments of time transactions as a result of the discharge (termination) of obligations which are not connected the base asset's sale (in particular, the obtained amounts of the variation margin and premiums under a contract), including the amounts of money to be received under such obligations in future tax periods, if the date when the corresponding right of claim in respect of financial instruments of time transactions is determined (when it rises) is within the current tax period (month).
When estimating the proportion cited in Paragraph Five of this Item, an organisation engaged in clearing activity in the securities market (the activity of defining (collating) obligations under civil law contracts made in the course of trading arranged by an exchange and/or by trade promoters in the securities market whose subject matter are goods or foreign currency of financial instruments of time transactions, as well as of ensuring their execution and/or of exercising control over it (hereinafter referred to in this Code as clearing organisations) shall not account for the transactions in securities, financial instruments of time transactions and other transactions for which such clearing organisation is a party for the purpose of effecting their clearing, as well as the transactions made by a clearing organisation for the purpose of discharging obligations of such clearing participants.
Federal Law No. 336-FZ of November 28, 2011 amended Item 5 of Article 170 of this Code. The amendments shall enter into force from January 1, 2012, but at the earliest upon the expiry of a month from the day of the official publication of the said Federal Law and not earlier than the first day of the next tax period for the value-added tax
5. Banks, insurance institutions, and non-state pension funds shall have the right to include in the costs accepted for deduction when calculating tax levied on profit of organisations the amounts of tax paid to suppliers for the purchased goods (works, services). Here, the entire amount of tax received by them under taxable operations shall be payable to the budget.
The party to an agreement of investment partnership which is the managing partner responsible for keeping tax records is entitled to include in deductible outlays when estimating for the accounting (tax period) the profit (loss) resulting from the activities within the framework of the investment partnership in compliance with Article 278.2 of this Code the tax amounts paid by suppliers with respect to the commodities (works, services) being acquired. In so doing, the total sum of tax received by an investment partnership on taxable operations is subject to payment to the budget.
6. Removed. 7. Organisations that are not taxpayers or that are relieved of taxpayer's duties and
individual businessmen are entitled to include into the expenditures deductible in compliance with Chapters 25, 26.1 and 26.2 of this Code the amounts of tax which were estimated and paid
to the budget by them when discharging the duties of a tax agent in compliance with Item 2 of Article 161 of this Code in the event of returning commodities to the seller (in particular during the warranty period), their rejection, modification of the terms, or dissolution, of appropriate contracts and return of advance payments.
Article 171. Tax Deductions 1. The taxpayer shall have the right to reduce the total amount of tax calculated
according to Article 166 of this Code by tax deductions established by this Article. 2. Subject to deductions shall be amounts of tax presented to the taxpayer when
purchasing goods (works, services) and also property rights on the territory of the Russian Federation or paid by the taxpayer when importing goods to the customs territory of the Russian Federation under the customs treatment of release for internal consumption, temporary import and processing outside of the customs territory or in case of the import of goods moved across the customs border of the Russian Federation without customs control and customs clearance, in relation to:
1) goods (works, services) and also property rights purchased to carry out operations recognised as items of taxation according to the present Chapter, except for the goods specified by Item 2 of Article 170 of this Code;
2) goods (works, services) purchased for resale.
3. Subject to deductions shall be amounts of tax paid according to Article 173 of this Code by buyers and the tax agents.
Buyers and tax agents registered with the tax authorities and acting as taxpayers according to this Chapter shall have the right to the aforesaid tax deductions. Tax agents making the operations indicated in Items 4 and 5 of Article 161 of this Code shall not be entitled to include into tax deductions the amounts of the tax paid in respect of these operations.
The provisions of this Item shall be applicable if the goods (works, services), property rights were acquired by a taxpayer being a tax agent for the purposes specified in Item 2 of this Article and if the taxpayer paid tax in compliance with this Article when they were being acquired.
Federal Law No. 306-FZ of November 27, 2010 amended Item 4 of Article 171 of this Code. The amendments shall enter into force from January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law and not earlier than the first day of the next tax period for the value-added tax
4. Subject to deduction shall be amounts of tax presented by the vendors to a foreign person being a taxpayer not registered with tax authorities of the Russian Federation, when said taxpayer buys goods (works, services), property rights, or pays the foreign person when importing goods to the territory of the Russian Federation and other territories under its jurisdiction for his production purposes or for the accomplishment of his other activities.
Said amounts of tax shall be subject to deduction or refund to a foreign person being a taxpayer after a tax agent pays the tax withheld from incomes of this taxpayer and only in the part in which the bought or imported goods (works, services), property rights have been used in the production of goods (performance of works, rendering of services) sold by the tax agent who withheld the tax. The specified amounts of tax shall be subject to deduction or reimbursement, provided the foreign person acting as the taxpayer registers with the tax authorities of the Russian Federation.
Federal Law No. 245-FZ of July 19, 2011 amended Item 5 of Article 171 of this Code. The amendments shall enter into force upon the expiry of a month from the date when the said
Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax
5. Subject to deductions shall be amounts of tax presented by the vendor to the buyer and paid by the vendor to the budget when selling goods, if these goods are returned (including during warranty period) to the vendor or such were rejected. Subject to deductions shall be amounts of tax paid when performing works (rendering services) if these works (services) are rejected.
Subject to deductions shall be amounts of tax calculated by the vendors and paid by them to the budget from amounts of payment or partial payment for goods (performance of works, rendering of services) sold on the territory of the Russian Federation in case of the change of the conditions or cancellation of the corresponding contract and return of the appropriate amounts of advance payments.
The provisions of this Item shall extend to taxpaying purchasers discharging the duties of a tax agent in compliance with Item 2 and 3 of Article 161 of this Code.
6. Deductible shall be the tax amounts presented to a taxpayer by contracting organisations (developers or technical orderers) during capital construction (liquidation of fixed assets), the assembly (demolition) of fixed assets, installation (dismantling) of fixed assets, the tax amounts presented to a taxpayer for goods (works, services) acquired by him for the performance of building and assembly works, and the tax amounts presented to a taxpayer when he acquires incomplete capital construction facilities.
In the event of reorganisation deductible from the successor or successors shall be the tax amounts which are presented to the reorganised (being reorganised) organisation for goods (works, services) acquired by the reorganised (being reorganised) organisation for the performance of building and assembly works for internal consumption and which are accepted for a deduction, but not accepted by the reorganised (being reorganised) organisation for a deduction at the time of the completion of the reorganisation.
Deductible shall be the tax amounts calculated by taxpayers in accordance with Item 1 in Article 166 of this Code during building and assembly works for internal consumption, which are connected with the assets which are intended for the realisation of the operations taxable in accordance with this Chapter and the value of which is included in expenses (especially through depreciation deductions at the time of calculating the tax on the profit of organisations.
Tax amounts presented to the taxpayer when contractors carry out the capital construction of the facilities of real estate (fixed assets), when he acquires real estate (except for aircraft, sea-going and inland water ships, and also space objects), and other kinds of commodities (works, services) for carrying out construction-assembly works and calculated by the taxpayer during building and assembly works for internal consumption, and also accepted for deduction in the order stipulated by this Chapter, shall be restored if the said facilities of real estate (fixed assets) are subsequently used for the realisation of the operations indicated in Item 2 in Article 170 of this Code, except for the fixed assets which are fully amortised or which were put into operation by the given taxpayer for more than 15 years.
In the case indicated in the fourth paragraph of this Item, the taxpayer shall be obliged to reflect the restored tax amount upon the end of each calendar year beginning with the year when the time has arrived, as envisaged in Item 4 in Article 259 of this Code. He shall reflect this tax amount in the tax declaration to be presented to the tax bodies in the place of his registration for the last tax period of each calendar year during ten years. The tax amount subject to restoration and payment to the budget shall be calculated on the basis of 1/10 of the sum of the tax accepted for a deduction in the corresponding share. The said share shall be determined proceeding from the value of shipped goods (performed works or rendered services) transferred property rights, which are not assessed with the tax and indicated in Item 2 of
Article 170 of this Code, in the total value of goods (works, services) and property rights shipped or transferred over the calendar year. The tax amount liable to restoration shall not be included in the value of this property but shall be accounted within other expenses in keeping with Article 264 of this Code.
If an immovable property (fixed assets) item has been updated (reconstructed), in particular after the expiry of the time period fixed in Paragraph Four of this item, this causing the alteration of its initial cost, the tax amounts in respect of construction-assembly works, as well as in respect of the commodities (works, services) acquired for carrying out construction- assembly works in the course of updating (reconstruction) deducted in the procedure provided for by this chapter are subject to restoration, if the cited immovable property items are subsequently used for making the operations cited in Item 2 of Article 170 of this Code.
In the instance cited in Paragraph Six of this item a taxpayer is bound at the end of every calendar year within 10 years starting from the year, in which on the basis of Item 4 of Article 259 of this Code depreciation is charged upon the altered initial cost of an immovable property item, to show the restored tax amount in the tax return to be filed with the tax authorities at the place of registration thereof for the last tax period of each calendar year within these 10 years. The tax amount to be restored and paid to the budget shall be estimated on the basis of one tenth of the tax amount deducted in respect of construction-assembly works, as well as of the commodities (works, services) acquired for carrying out the construction-assembly works in the course of updating (reconstruction), as regards the appropriate share thereof. The cited share shall be estimated on the basis of the cost of shipped commodities (carried out works, rendered services) and transferred property rights which are not taxable and which are cited in Item 2 of Article 170 of this Code in the total cost of the commodities (works, services) and property rights shipped (transferred) within a calendar year. The tax sum to be restored shall not be included in the cost of the cited property and shall be accounted within the composition of miscellaneous costs in compliance with Article 164 of this Code.
If before the expiry of the time period cited in Paragraph Four of this item the immovable property item being updated (reconstructed) is excluded from the composition of depreciable property and is not used in the taxpayer's activities within a year or within several full calendar years, the deducted tax amount shall not be restored for these years. Starting from the year in which on the basis of Item 4 of Article 259 of this Code depreciation is charged upon the altered initial cost of an immovable property item, a taxpayer is bound in the tax return filed with the tax authorities at the place of registration thereof for the last tax period of each calendar year from among those left before the end of the ten-year time period cited in Paragraph Five of this item to show the restored tax amount. The tax sum which is subject to restoration and payment to the budget shall be estimated on the basis of the tax amount calculated as the difference between the deductible tax sum cited in Paragraph Four of this item and the tax sum resulting from addition of one tenth of the tax amount cited in Paragraph Five of this item for the years preceding the full calendar year when depreciation was not charged upon the immovable property item which is being updated (reconstructed) and the immovable property item is not used in the taxpayer's activities in the appropriate share, divided by the number of years left before the expiry of the ten-year time period cited in Paragraph Five of this item. The cited share shall be estimated on the basis of the cost of shipped commodities (carried out works, rendered services) and transferred property rights which are not taxable and which are cited in Item 2 of Article 170 of this Code in the total cost of the commodities (works, services) and property rights shipped (transferred) within a calendar year. The tax amount to be restored shall not be included in the cost of this property and shall be accounted within the composition of miscellaneous costs in compliance with Article 264 of this Code. The tax amount to be restored in respect of construction-assembly works, as well as in respect of the commodities (works, services) acquired for carrying out construction-assembly works in the course of updating
(reconstruction) shall be estimated in the procedure established by Paragraph Seven of this item.
7. Subject to deductions shall be amounts of tax paid on expenses borne during business trips (expenses in travel to the place of the business trip and back, including expenses to use bed linen in overnight trains, and also expenses in renting housing) and representation expenses accepted for deduction when calculating the tax levied on profit of organisations.
Where under Chapter 25 of this Code for the purposes of taxation expenditures are taken according to normative standards, the amounts of tax with regard to such expenditures shall be subject to deduction in the amount corresponding to such normative standards.
8. Subject to deductions shall be amounts of tax calculated by the taxpayer on amounts of payment or partial payment received against future deliveries of goods (works, services).
9. Removed. 10. Deductible shall be the tax amounts calculated by the taxpayer in the absence of the
documents provided for by Article 165 of the present Code on the operations of selling goods (works, services) indicated in Item 1 of Article 164 of this Code.
11. The tax amounts which were restored by the shareholder (participant, partner) in the order established by Item 3 in Article 170 of this Code, if they are used for the realisation of the operations recognised as objects of taxation in keeping with this chapter, shall be subject to deductions from the taxpayer who received as a contribution to the authorised (contributory) capital or fund the property, intangible assets and property righter.
12. As deductible for the taxpayer that has remitted the amounts of payment or partial payment for future supplies of commodities (carrying out of works, rendering of services) or transfer of property rights shall be deemed the sums of tax presented by the seller of these commodities (works, services) or property rights.
Federal Law No. 245-FZ of July 19, 2011 supplemented Article 171 of this Code with Item 13. The Item shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax
13. In case of alteration of the cost of shipped commodities (carried out works, rendered services) and transferred property rights by way of their reduction, in particular in case of reduction of prices (tariffs) and/or decrease in the number (volume) of shipped commodities (carried out works, rendered services) and transferred property rights, the difference between the tax sums estimated on the basis of the cost of shipped commodities (carried out works, rendered services) and transferred property rights before and after such reduction shall be deductible for the seller of these commodities (works, services) and property rights.
In case of alteration by way of an increase of the cost of shipped commodities (carried out works, rendered services) and transferred property rights, in particular in case of an increase of the price (tariff) and/or an increase in the quantity (volume) of shipped commodities (carried out works, rendered services) and transferred property rights, the difference between the tax sums estimated on the basis of the cost of shipped commodities (carried out works, rendered services) and transferred property rights before and after such increase is subject to deduction for the purchaser of these commodities (works, services) and property rights.
Article 172. The Order of Application of Tax Deductions
Federal Law No. 245-FZ of July 19, 2011 amended Item 1 of Article 172 of this Code. The amendments shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for
the value added tax 1. Tax deductions stipulated by Article 171 of this Code shall be made on the basis of
invoices drawn up by vendors when taxpayers buy goods (works, services), property rights, documents confirming that tax amounts have been actually paid during the import of goods to the territory of the Russian Federation and other territories under its jurisdiction, documents confirming the payment of the tax amounts withheld by tax agents, or on the basis of other documents in cases set forth in Items 3, 6-8 of Article 171 of this Code.
Subject to deductions shall be, unless otherwise established by the present Article, only amounts of tax presented to a taxpayer upon the acquisition of goods (works, services) and property rights on the territory of the Russian Federation or when the amounts actually paid by them when importing goods to the territory of the Russian Federation and other territories under its jurisdiction after aforesaid goods (works, services), property rights are entered into records, with due regard to features laid down by this Article and provided appropriate primary documents are submitted.
Deductions of tax amounts presented by vendors to the taxpayer when he buys or pays for fixed assets, equipment for installation and/or intangible assets specified in Items 2 and 4 of Article 171 of the present Code and imported to the territory of the Russian Federation and other territories under its jurisdiction, shall be effected in full after said fixed assets and/or intangible assets are entered into records.
Upon the acquisition for foreign currency of goods (works, services) and property rights foreign currency shall be converted into roubles at the exchange rate of the Central Bank of the Russian Federation on the date of the registration of goods (works, services) and property rights.
When acquiring commodities (works, services) and property rights under contracts containing the obligation to pay for them in roubles in the amount which is equivalent to a definite sum in foreign currency or in conditional monetary units, the tax deductions made in the procedure provided for by this article shall not be corrected when subsequently paying for the cited commodities (works, services) and property rights. The sum differences that the purchaser has when subsequently making payments shall be accounted within the composition of off-sale incomes in compliance with Article 250 of this Code or within the composition of off-sale incomes in compliance with Article 265 of this Code.
2. Abrogated from January 1, 2009. 3. Deductions of the tax amounts stipulated by Items 1-8 in Article 171 of this Code in
respect to operations in the sale of goods (works, services) indicated in Item 1 of Article 164 of this Code shall be made in the order established by this Article at the time of the estimation of the tax base fixed by Article 167 of this Code.
Deductions of the tax amounts indicated in Item 10 of Article 171 of this Code shall be made on the date that corresponds to the time of the subsequent calculation of the tax at the zero per cent tax rate in respect to the operations in the sale of goods (works, services) provided for by Item 1 of Article 164 of this Code in the presence at this time of the documents stipulated by Article 167 of this Code.
4. Deductions of tax amounts specified in Item 5 of Article 171 of this Code shall be made in full after appropriate adjustment operations involved in the return of goods or rejection of goods (works, services) have been entered in the records, but no later than one year from the time of the return or rejection.
5. Deductions of the tax amounts indicated in the first and second paragraphs of Item 6 in Article 171 of this Code shall be made in the order established by the first and second paragraphs of Item 1 in the present Article.
The amounts of tax cited in Paragraph Three of Item 6 of Article 171 of this Code shall
be deducted at the time of determining the tax base fixed by Item 10 of Article 167 of this Code.
In the event of the reorganisation of the body the successor or successors shall deduct the tax amounts which were indicated in the third paragraph of Item 6 in Article 171 of this Code and which were not accepted by the reorganised (being reorganised) organisation for deduction until the time of the completion of the reorganisation, to the extent of the payment to the budget of the tax calculated by the reorganised (being reorganised) organisation during the performance of building and assembly works for internal consumption in accordance with Article 173 of this Code.
6. The deductions of tax amounts specified in Item 8 of Article 171 of this Code shall be made from the date of unloading of appropriate goods (performance of works, rendering of services).
7. During the determination of the time of estimating the tax base in the order provided for by Item 13 in Article 167 of this Code, deductions of tax amounts shall be made at the time of the estimation of the tax base.
8. Deductions of the tax amounts indicated in Item 11 of Article 171 of this Code shall be made after the registration of property, including fixed and intangible assets and property rights received as the payment of a contribution to the authorised (contributory) capital (fund).
9. The amounts of tax cited in Item 12 of Article 171 of this Code shall be deducted on the basis of the invoices presented by sellers when receiving payment or partial payment for future supplies of commodities (carrying out of works, rendering of services), transfer of property rights, of the documents proving actual remittance of the amounts of payment or partial payment for future supplies of commodities (carrying out of works, rendering of services) or transfer of property rights where there is a contract providing for the said amounts' remittance.
Federal Law No. 245-FZ of July 19, 2011 supplemented Article 172 of this Code with Item 10. The Item shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the value added tax
10. The sums of the difference cited in Item 13 of Article 171 of this Code shall be deducted on the basis of the adjustment invoices made out by sellers of commodities (works, services) and property rights in the procedure established by Items 5.2 and 6 of Article 169 of this Code, where there is a contract, agreement or other basic document proving the purchaser's consent to (notification about) alteration of the cost of shipped commodities (carried out works, rendered services) and transferred property rights, in particular as a result of alteration of the price (tariff) and/or alteration of the quantity (volume) of shipped commodities (carried out works, rendered services) and transferred property rights but at latest in three years as from the time when an adjustment invoice is drawn up.
Article 173. The Amount of Tax Payable to the Budget 1. The amount of tax payable to the budget shall be calculated on the basis of results of
each tax period as an amount reduced by the amount of tax deductions stipulated by Article 171 of this Code (including tax deductions stipulated by Item 3 of Article 172 of the present Code) being the overall amount of the tax calculated according to Article 166 of this Code and increased by the tax amount restored in accordance with this Chapter.
2. If the amount of tax deductions over any tax period exceeds the total amount of tax calculated according to Article 166 of this Code and increased by the tax amount restored in accordance with Item 3 of Article 170 of this Code, the positive difference between the amount
of tax deductions and the sum of tax calculated with regard to the operations recognised as units of taxation under Subitem 1 and 2 of Item 1 of Article 146 of this Code, shall be subject to reimbursement to taxpayers in the procedure and on the conditions which are stipulated by Articles 176 and 176.1 of this Code, safe for the cases when taxpayers submit tax declarations on the expiry of three years after the end of an appropriate tax period.
Abrogated. Abrogated from January 1, 2007. Federal Law No. 306-FZ of November 27, 2010 amended Item 1 of Article 173 of this
Code. The amendments shall enter into force from January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law and not earlier than the first day of the next tax period for the value-added tax
3. The amount of tax payable if goods are imported to the territory of the Russian Federation and other territories under its jurisdiction shall be calculated according to Item 5 of Article 166 of this Code.
4. In case of sale of goods (works, services) specified in Article 161 of this Code, the amount of tax payable to the budget shall be calculated and paid in full by tax agents defined in Article 161 of the present Code.
5. The amount of tax payable to the budget shall be calculated by the following persons if they invoice the buyer and state separately the tax amount:
1) by persons who are not taxpayers, or by taxpayers released from discharge of the taxpayer obligations involved in the calculation and payment of tax;
2) by taxpayers, when selling goods (works, services) and when operations in selling them are not taxable.
Here, the amount of tax payable to the budget shall be defined as the amount of tax indicated in the appropriate invoice handed in to the buyer of goods (works, services).
Federal Law No. 57-FZ of May 29, 2002 amended Article 174 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law and shall extend to the legal relations arising from January 1, 2002 See the previous text of the Article
Article 174. The Order and Terms of Payment of Tax to the Budget
Federal Law No. 306-FZ of November 27, 2010 amended Item 1 of Article 174 of this Code. The amendments shall enter into force from January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law and not earlier than the first day of the next tax period for the value-added tax
1. The payment of tax in respect of transactions recognised as forming the tax basis in compliance with Subitems 1 - 3 Item 1 Article 146 of this Code, on the territory of the Russian Federation shall be effected according to the results of each tax period and on the basis of actual sale (transfer) of goods (performance of works, including those for own needs, rendering of services, including those for own needs) over the lapsed tax period in equal shares no later than the 20th day of the month following the lapsed tax period, unless otherwise is stipulated by the present Chapter.
If goods are imported to the territory of the Russian Federation and other territories under its jurisdiction, the amount of tax payable to the budget shall be paid according to the customs legislation of the Customs Union and the customs legislation of the Russian Federation.
2. The amount of tax payable to the budget under operations of sale (transfer, performed, rendered for own needs) goods (works, services) on the territory of the Russian Federation shall
be paid at the place of registration of the taxpayer with tax authorities. 3. The tax agents (organisations and individual businessmen) shall pay the amount of tax
at the place of their location.
Federal Law No. 163-FZ of December 8, 2003 amended Item 4 of Article 174 of this Federal Law See the previous text of the Item
4. The payment of tax by persons specified in Item 5 of Article 173 of this Code shall be made on the basis of results of each tax period according to the appropriate sale of goods (works, services) over the lapsed tax period no later than the 20th day of the month following xthe completed tax period.
In the cases of the realisation of works (services), whose place of realisation is the territory of the Russian Federation, by taxpayers that are foreign persons not registered at the tax bodies as taxpayers, the payment of the tax shall be made by the tax agents simultaneously with the payment (transfer) of the monetary funds to such taxpayers.
The bank servicing the tax agent may not accept there from the order for the transfer of the monetary funds in favour of such taxpayers if the tax agent has not submitted to the bank also an order for the payment of the tax from an account opened in that bank if the monetary funds are sufficient for paying the whole tax amount.
On terms of the submitting of the Tax Declaration Regarding Indirect Taxes (Value-Added Tax and Excises) upon Importation of Goods to the Russian Federation Territory from the Republic of Belarus Territory, see Agreement between the Government of the Russian Federation and the Government of the Republic of Belarus
5. Taxpayers (tax agents), including those listed in Item 5 of Article 173 of this Code are obliged to submit to the tax authorities at the place of their registration an appropriate tax declaration no later than the 20th day of the month following the lapsed tax period, unless otherwise stipulated by this Chapter.
6. Abrogated from January 1, 2008. 7. Foreign organisations that have several set-part subdivisions on the territory of the
Russian Federation shall independently select the subdivision at whose place of registration with tax authorities they will present tax declarations and pay tax on the whole on operations of all set-apart subdivisions of a foreign organisation located on the territory of the Russian Federation. Foreign organisations shall notify the tax authorities at the location of their set-part subdivisions on the territory of the Russian Federation about their choice in writing.
Article 174.1. The Details of Calculation and Payment to the Budget of Tax When Transactions Are Being Carried out under a Contract of Simple Partnership (Contract of Joint Activity), an Agreement of Investment Partnership, Contract of Trust Administration of Property or Concession Agreement on the Territory of the Russian Federation
1. For the purpose of this Chapter the general accounting of operations liable to taxation in accordance with Article 146 of the present Code shall be kept by the participant in the partnership represented by a Russian organisation or an individual businessman (hereinafter referred to in this Article as a partnership participant).
During the completion of operations in conformity with the contract of special partnership (the contract for joint activity), an agreement of investment partnership, concession agreement
or the contract of the trust management of property, the participant in the partnership, concessionaire or the trust manager shall be vested with the duties of a taxpayer established by this Chapter.
2. With the sale of goods (works, services), the transfer of property rights in keeping with the contract of special partnership (the contract for joint activity), an agreement of investment partnership, concession agreement or the contract of the trust management of property the participant in the partnership, concessionaire or the trust manager shall be obliged to present the relevant invoices in the order prescribed by this Code.
3. The tax deduction for goods (works, services), including fixed and intangible assets and property rights acquired for the production and/or the sale of goods (works, services), recognised as objects of taxation in keeping with this Chapter, in keeping with the contract of special partnership (the contract for joint activity), an agreement of investment partnership, concession agreement or the contract of the trust management of property, shall only be granted to the participant in the partnership, concessionaire or to the trust manager in the presence of the invoices put up by sellers to these persons in the order prescribed by this Chapter.
When the participant in the partnership who keeps the general accounting of operations for taxation purposes, concessionaire or the trust manager carry out a different activity, the right to a deduction of tax amounts emerges in the presence of a separate accounting of goods (works, services), including fixed and intangible assets and property rights used by him in operations in keeping with the contract of special partnership (the contract for joint activity), an agreement of investment partnership, concession agreement or the contract of the trust management of property and used by him in the realisation of different activities.
Federal Law No. 336-FZ of November 28, 2011 supplemented Article 174.1 of this Code with Item 5. The Item shall enter into force from January 1, 2012, but at the earliest upon the expiry of a month from the day of the official publication of the said Federal Law and not earlier than the first day of the next tax period for the value-added tax
Numeration of Items is given in accordance of the amendments proposed by Federal Law No. 336-FZ of November 28, 2011
5. A party to an agreement of ordinary partnership, the party to an agreement of investment partnership which is the managing partner responsible for keeping tax records, concessioner or trustee shall keep records of the operations made while executing the agreement of ordinary partnership, agreement of investment partnership, concession agreement and agreement of property trust management, as well as at the time provided for by Item 5 of Article 174 of this Code shall file with the tax authority at the location thereof the tax declaration separately in respect of each of the cited agreements.";
Article 175. Removed. Article 176. Procedure for Tax Reimbursement 1. If, on the basis of results of a tax period, the amount of tax deductions exceeds the
total amount of tax calculated in respect of the transactions recognised as forming the tax base under Subitems 1 - 3 of Item 1 of Article 146 of this Code, the received difference shall be subject to reimbursement (offset, return) to the taxpayer according to the provisions of this Article.
After submitting the tax return by a taxpayer, the tax authority shall check the substantiation of the tax amount declared for reimbursement, when conducting a cameral tax
check in the procedure established by Article 88 of this Code. 2. Upon termination of the check the tax authority shall be obliged to render a decision
on reimbursement of the appropriate amounts, if in the course of the on-site tax check violations of the legislation on taxes and fees were not detected.
3. In the event of detecting violations of the legislation on taxes and fees in the course of a cameral tax check, the authorised officials of the tax authorities have to draw up a tax check report in compliance with Article 100 of this Code.
The act and other materials concerning the cameral tax check in the course of which violations on the legislation on taxes and fees were detected, as well as the objections presented by a taxpayer (a representative thereof) have to be considered by the head (deputy head) of the tax authority that has conducted the tax check and a decision on them has to be adopted in compliance with Article 101 of this Code.
On the basis of the results of considering the materials of a cameral tax check the head (deputy head) of the tax authority shall render a decision on calling the taxpayer to account for committing a tax offence or on the refusal to call the taxpayer to account for committing a tax offence.
Concurrently with this decision the following shall be adopted: the decision to compensate in full the amount of tax declared for compensation; the decision on the refusal to compensate in full the amount of tax declared for
compensation; the decision to compensate in part the amount of tax declared for compensation and the
decision on the refusal to compensate in part the amount of tax declared for compensation. 4. If a taxpayer has arrears of tax, of other federal taxes, debts on the appropriate
penalties and (or) fines payable or recoverable in the cases provided for by this Code, the tax authority shall independently set off the tax amount to be reimbursed on account of repaying the said arrears and debts on penalties (or) fines.
5. Where a tax authority has decided to reimburse tax amount (in full or in part) in the presence of arrears of tax which emerged within the period between the date of filing the tax return and the date of reimbursement of the appropriate amounts and which did not exceed the amount payable under the decision of the tax authority, penalties on the amount of the arrears shall not charged.
6. Where a taxpayer has no arrears of tax, other federal taxes, debts on the appropriate penalties and (or) fines payable or recoverable in the cases provided for by this Code, the tax amount to be reimbursed by decision of the tax authority shall be returned on the taxpayer's application onto the bank account specified by him. If there is a taxpayer application in writing, the amounts to be returned may be entered on account of making forthcoming payments of tax or other federal taxes.
7. A decision on setting off (returning) the tax amount shall be rendered by a tax authority concurrently with rendering a decision on reimbursement o\f the tax amount (in full or in part).
8. The instruction to return the amount of tax drawn up on the basis of a decision on the return thereof shall be subject to sending by a tax authority to the territorial Federal Treasury agency on the next day after the date of rendering this decision by the tax authority.
The territorial Federal Treasury agency within five days as of the date of receiving the said instruction shall return to the taxpayer the amount of tax in compliance with the budget legislation of the Russian Federation and within the same time period shall notify the tax authority of the date of return and the amount of the monetary funds returned to the taxpayer.
9. The authority shall be obliged to notify the taxpayer in writing about the rendered decision on such reimbursement (in full or in part), on the rendered decision to set off (return) the amount of tax to be reimbursed or on the refusal to reimburse it within five days as of the
date of rendering the appropriate decision. The said notification may be delivered personally to the head of the organisation,
individual businessman or their representatives against their receipt or in another way proving the fact and date of receiving it.
10. In the event of failure to observe the time period for return of the amount of tax, interest shall be charged on the basis of the refinancing rate of the Central Bank of the Russian Federation, starting from the 12th day after completion of the cameral tax check on the basis of whose results a decision was rendered to reimburse (in full or in part) the amount of tax.
The interest rate shall be deemed equal to the refinancing rate of the Central Bank of the Russian Federation effective on the days of failure to observe the time for reimbursement.
11. If the interest provided for by Item 10 of this Article is not paid by a taxpayer in full, the tax authority shall render a decision on returning the remaining amount of interest, estimated on the basis of the date of actual return to the taxpayer of the amount of tax subject to reimbursement, within three days as of the date of receiving the notification of a territorial Federal Treasury agency of the date and the amount of monetary funds returned to the taxpayer.
An instruction to return the remaining amount of interest drawn up on the basis of a decision of a tax authority on the return of this amount shall be subject to sending by the tax authority within the time period established by Item 8 of this Article to the territorial Federal Treasury agency for return thereof.
12. In the instances and in the order which are provided for by Article 176.1 of this Code taxpayers shall be entitled to apply the claiming procedure for reimbursement of tax.
Article 176.1. The Claiming Procedure for Tax Reimbursement 1. The claiming procedure for tax reimbursement shall constitute setting off (return) in the
procedure established by this article of the amount of tax declared for reimbursement in a tax return before the end of a cameral tax check held under Article 88 of this Code on the basis of this tax return.
2. The right to apply the claiming procedure for tax reimbursement shall be enjoyed by:
1) taxpaying organisations whose aggregate amount of value-added tax, excise duties, tax on profit of organisations and tax on minerals' extraction paid for the three calendar years preceding the year when the application for using the claiming procedure for tax reimbursement is filed, less the tax amounts paid in connection with moving commodities across the border of the Russian Federation and in the capacity of a tax agent, is at least ten billion roubles. The cited taxpayers shall be entitled to use the claiming procedure for tax reimbursement, if at least three years have passed since the date of establishment of an appropriate organisation to the date when the tax return is filed;
2) taxpayers who have filed, jointly with the tax return where the right to reimbursement of tax is claimed for, an effective bank guarantee involving the obligation of a bank to pay for the taxpayer on the basis of a claim made by tax authorities to the budget the tax amounts received by him (set off for him) in excess as a result of reimbursement of tax in the claiming procedure, if the decision on reimbursement of the amount of tax declared for reimbursement by way of claiming for it is reversed in full or in part where it is provided for by this Article.
3. At the latest on the date following the day when a bank guarantee is issued the bank shall notify the tax authority at the place of a taxpayer's registration of the bank guarantee's issuance in the procedure defined by the federal executive power body authorised to exercise
control and supervision in respect of taxes and fees.
4. A bank guarantee must be issued by a bank included into a list of banks satisfying the established requirements for acceptance of bank guarantees for taxation purposes (hereinafter referred to in this Article as the list). The list shall be kept by the Ministry of Finance of the Russian Federation on the basis of the data received from the Central Bank of the Russian Federation and shall be subject to insertion on the official Internet site of the Ministry of Finance of the Russian Federation. To be included into the list, a bank shall satisfy the following requirements:
1) availability of a licence for carrying out bank operations issued by the Central Bank of the Russian Federation and exercise of bank activities for at least five years;
2) abrogated from January 1, 2012; 3) the bank' having its own assets (capital) in the amount of at least 1 milliard roubles; 4) observance of the obligatory normative standards provided for by Federal Law No.
86-FZ of July 10, 2002 on the Central Bank of the Russian Federation (the Bank of Russia) (hereinafter referred to as the Federal Law on the Central Bank of the Russian Federation (the Bank of Russia), as of all accounting dates within the last six months;
5) absence of the requirement of the Central Bank of the Russian Federation for taking financial improvement measures with respect to the bank on the basis of Federal Law No. 40- FZ of February 25, 1999 on Insolvency (Bankruptcy) of Credit Institutions.
5. In the event of detecting circumstances proving that a bank which is not included into the list satisfies the established requirements, or that a bank included into the list does not satisfy the established requirements, these data shall be forwarded by the Central Bank of the Russian Federation to the Ministry of Finance of the Russian Federation within five days as of the date when the cited circumstances are detected for making the appropriate amendments in the list.
6. A bank guarantee must satisfy the following requirements: 1) a bank guarantee must be irrevocable and non-negotiable; 2) a bank guarantee must not contain an instruction for a tax authority to present to the
bank documents which are not provided for by this Article; 3) the duration of a bank guarantee must expire at the earliest in eight months from the
date of filing the tax return where the amount of tax is claimed for reimbursement; 4) the amount for which a bank guarantee is issued must secure the discharge of the
obligations involving repayment in full to the budget of the amount of tax claimed for reimbursement;
5) a bank guarantee must allow for extra-judicial direct debiting of monetary assets off the guarantor's account in case of failure thereof to satisfy in due time the claim for paying the sum of money under the bank guarantee forwarded before the end of the bank guarantee's duration.
Federal Law No. 245-FZ of July 19, 2011 supplemented Article 176.1 of this Code with Item 6.1. The Item shall enter into force from January 1, 2012
6.1. A bank guarantee shall be presented to a tax authority at latest at the time which is fixed by Item 7 of this article for filing an application for the use of the claiming procedure for tax reimbursement.
7. Taxpayers enjoying the right to use the claiming procedure for tax reimbursement shall exercise this right by way of filing with a tax authority at the latest within five days as of the date of filing the tax return an application for using the claiming procedure for tax reimbursement where the taxpayer states the requisite elements of the bank account for remittance of monetary
assets. In the cited application the taxpayer shall assume the obligation to repay to the budget
the sums (including the interest provided for by Item 10 of this Article (if it has been paid)) which have been received by him (set off for him) in excess, as well as to pay the interest accrued on these amounts in the procedure established by Item 17 of this Article, if the decision on reimbursement of the amount of tax declared for reimbursement by way of claiming is reversed in full or in part where it is provided for by this Article.
8. Within five days as of the date of filing the petition for using the claiming procedure for tax reimbursement the tax authority shall check satisfaction by the taxpayer of the requirements provided for by Items 2, 4, 6 and 7 of this Article, as well as if the taxpayer has arrears of the tax, other taxes, debts on appropriate penalties and/or fines to be paid or recovered where it is provided for by this Code, and shall render the decision on reimbursement of the amount of tax declared for reimbursement in the claiming procedure or the decision to deny reimbursement of the amount of tax declared for reimbursement in the claiming procedure.
Concurrently with the decision on reimbursement of the amount of tax declared for reimbursement in the claiming procedure the tax authority, depending on whether a taxpayer has debts on the cited payments, shall render the decision on setting off the amount of tax declared for reimbursement in the claiming procedure and/or the decision on repayment (in full or in part) of the amount of tax declared for reimbursement in the claiming procedure.
The tax authority shall be obliged to notify the taxpayer of the adopted decision in writing within five days as of the date when an appropriate decision is adopted. In so doing, the notice of adopting the decision on the refusal to reimburse the amount of tax declared for reimbursement in the claiming procedure shall cite the rules of this article violated by the taxpayer. The cited notice may be directly transferred to the head of an organisation, an individual businessman or to their representative against the receipt thereof or in a different way enabling to confirm its delivery and the time of such delivery.
The adoption of the decision to deny reimbursement of the amount of tax declared for reimbursement in the claiming procedure shall not change the procedure for and time of holding a cameral tax check of the submitted tax return. In case of rendering the decision to deny reimbursement of the amount of tax declared for reimbursement in the claiming procedure, the tax shall be reimbursed in the procedure and at the time which are provided for by Article 176 of this Code.
9. If a taxpayer has arrears of the tax, other taxes, debts on appropriate penalties and/or fines to be paid or recovered where it is provided for by this Code, a tax authority on the basis of the decision on setting off the amount of tax declared for reimbursement in a claiming procedure shall independently set off the amount of tax declared for reimbursement in a claiming procedure on account of repayment of the cited arrears and debts on penalties and/or fines. In so doing, penalties shall be charged on the cited arrears prior to the date when the tax authority renders the decision on setting off the amount of tax declared for reimbursement in a claiming procedure.
If a taxpayer has no arrears of the tax, other taxes, debts on appropriate penalties and/or fines to be paid or recovered where it is provided for by this Code, as well as if the tax amount declared for reimbursement in a claiming procedure exceeds the sums of the cited arrears of the tax, other taxes, debts on appropriate penalties and/or fines, the tax amount to be reimbursed shall be repaid to the taxpayer on the basis of a decision of the tax authority on repayment (in full or in part) of the tax amount declared for reimbursement in a claiming procedure.
10. The instruction to repay the tax amount shall be drawn up by a tax authority on the basis of the decision to repay (in full or in part) the tax amount declared for reimbursement in a claiming procedure and shall be forwarded to a regional agency of the Federal Treasury on the
following working day after the date when the tax authority adopts this decision. Within five days from the date when the instruction cited in Paragraph One of this Item is
received, the regional agency of the Federal Treasury shall repay to a taxpayer the tax amount in compliance with the budget legislation of the Russian Federation and at the latest on the date following the day of such return shall notify the tax authority of the date of the return and of the sum of monetary assets repaid to the taxpayer.
Where the time for repayment of the tax amount is not observed, interest shall be charged on this amount for each day of delay starting from the 12th one after the date when a taxpayer files the petition provided for by Item 7 of this Article. The interest rate shall be deemed equal to the refinancing rate of the Central Bank of the Russian Federation effective within the period of non-observance of the time for such repayment.
If the interest provided for by this item is not paid by a taxpayer in full, the tax authority within three days as of the date of receiving a notice of a regional agency in respect of the date of repayment and the sum of monetary assets repaid to the taxpayer shall render the decision on repayment of the remaining sum of interest and at the latest on the day following the date when the cited decision is adopted shall forward to the regional agency of the Federal Treasury the instruction to pay the remaining sum of the interest drawn up on the basis of this decision.
11. The substantiation of the tax amount declared for reimbursement shall be checked by a tax authority while holding in the procedure and at the time which are established by Article 88 of this Code a cameral tax check on the basis of the tax return filed by the taxpayer where the tax amount to be reimbursed is declared.
Federal Law No. 245-FZ of July 19, 2011 amended Item 12 of Article 176.1 of this Code. The amendments shall enter into force from January 1, 2012
12. If in the course of a cameral tax check no violations of the legislation on taxes and fees were detected, the tax authority within seven days as of the end date of the cameral tax check shall be obliged to notify the taxpayer in writing that the cameral tax check is over and that violations of the legislation of taxes and fees have not been detected.
At the latest on the day following the date of forwarding to a taxpayer that has presented a bank guarantee a report on the absence of detected violations of the legislation on taxes and fees, the tax authority is bound to forward to the bank which has granted the cited bank guarantee an application in writing for releasing the bank from the obligations in respect of this bank guarantee.
13. In the event of detecting violations of the legislation on taxes and fees in the course of a cameral tax check, authorised tax officials must draw up a report on the tax check in compliance with Article 100 of this Code.
The report and other materials related to the cameral tax check in the course of which violations of the legislation on taxes and fees were detected, as well as the objections presented by the taxpayer (a representative thereof) must be considered by the head (deputy head) of the tax authority that has conducted the tax check and a decision on it must be adopted in compliance with Article 101 of this Code.
14. On the basis of the results of a cameral tax check the head (deputy head) of the tax authority shall render the decision either on making the taxpayer answerable for committing a tax offence or on the refusal to make the taxpayer answerable for committing a tax offence.
15. Where the tax amount reimbursed to a taxpayer in the procedure provided for by this Article exceeds the tax amount to be reimbursed on the basis of the results of a cameral tax check, the tax authority concurrently with adoption of the appropriate decision provided for by Item 14 of this Article shall render the decision to reverse the decision on reimbursement of the tax amount declared for reimbursement in the claiming procedure, as well as the decision on repayment (in full or in part) of the tax amount declared for reimbursement in the claiming
procedure and/or the decision on setting off the tax amount declared for reimbursement in the claiming procedure, as regards the part of the tax amount which is not subject to reimbursement on the basis of the results of the cameral tax check.
16. The tax authority shall be obliged to notify the taxpayer in writing of the adopted decisions cited in Items 14 and 15 of this Article within five days as of the date when an appropriate decision is adopted. The cited notice may be delivered directly to the head of an organisation, an individual businessman or their representatives against the receipt thereof or in a different way enabling to confirm the fact and date of receiving it.
17. Concurrently with the notice of adoption of the decision cited in Item 15 of this Article, to the taxpayer shall be forwarded the demand to repay to the budget the sums of money (including the interest provided for by Item 10 of this Article (if it has been paid) which have been excessively received by him (set off for him) in the claiming procedure in an amount which is proportionate to the share of the excessively reimbursed tax amount in the total tax amount reimbursed in the claiming procedure) (hereinafter referred to in this Article as the repayment demand). Interest shall be accrued on the amounts to be repaid by the taxpayer on the basis of the interest rate which is two times as much as the refinancing rate of the Central Bank of the Russian Federation effective within the period of using the budget assets. The cited interest shall be accrued starting from the date:
1) when the taxpayer actually receives the funds - if the tax amount is repaid in the claiming procedure;
2) when the decision on setting off the tax amount declared for reimbursement in the claiming procedure is adopted - if the tax amount is set off in a claiming procedure.
18. The form of the repayment demand shall be endorsed by the federal executive power body authorised to exercise control and supervision in respect of taxes and fees. The cited demand must contain the following data:
1) on the tax amount to be reimbursed on the basis of the results of a cameral tax check; 2) on the tax amounts received by a taxpayer (set off for a taxpayer) in the claiming
procedure which are to be repaid to the budget; 3) on the amount of interest provided for by Item 10 of this Article which is to be repaid to
the budget; 4) on the amount of interest charged in compliance with Item 17 of this Article as of the
time when the repayment demand is forwarded; 5) on the time of discharging the repayment demand fixed by Item 20 of this Article; 6) on the measures aimed at recovering the amounts to be paid which are applicable, if a
taxpayer fails to discharge the repayment demand. 19. The repayment demand may be directly delivered to the head of an organisation, an
individual businessman or to their representatives against receipt thereof or in a different way proving the fact and date of receiving it. Where it is impossible to deliver the repayment demand in the cited ways, it shall be sent as registered mail and shall be deemed received upon the expiry of six days as of the date when the registered mail is sent.
20. A taxpayer shall be obliged to pay independently the sums cited in the repayment demand within five days as of the date when it is received.
21. In the event of failure to pay or of incomplete payment in due time by a taxpayer that has presented a bank guarantee of the amount cited in Subitem 2 of Item 18 of this Article, a tax authority at the earliest on the date following the end day of the time period fixed by Item 20 of this Article shall forward to the bank the demand to pay the sum of money in compliance with the bank guarantee citing therein the amount to be paid by the guarantor within five days as of the date when the bank receives this demand.
A bank shall not be entitled to reject the tax authority's demand to pay the sum of money under the bank guarantee (except when such demand is advanced to the bank after the end of
the time period while the bank guarantee is valid). If a bank fails to satisfy in due time the demand to pay the sum of money under the bank
guarantee, the tax authority shall exercise the right to extra-judicial direct debiting of the amounts cited in this demand.
22. Within ten days after discharging by the bank of a duty to pay the sum of money under the bank guarantee, the tax authority shall forward to the taxpayer a specified repayment demand citing the sums to be repaid to the budget.
In so doing, if the tax authority fails to observe the time for forwarding the repayment demand, charging of interest on the amounts to be paid by the taxpayer on the basis of the repayment demand shall be suspended pending the date when the taxpayer actually receives this demand.
23. In the event of failure to pay or incomplete payment of the amounts cited in the repayment demand in due time by a taxpayer using the claiming procedure for the tax reimbursement without presenting a bank guarantee, or by a taxpayer that has received a specified repayment demand, as well as if it is impossible to forward to a bank the demand to pay the sum of money under the bank guarantee in connection with the expiry of its validity term, the duty of paying the cited amounts shall be discharged by enforcement by levying execution against the monetary funds kept on accounts or against other taxpayer's property on the basis of the tax authority's decision on recovery of the cited amounts adopted after the taxpayer's failure to discharge in due time the repayment demand in the procedure and at the time which are established by Articles 46 and 47 of this Code.
24. After filing by a taxpayer of the application provided for by Item 7 of this Article and before the end of a cameral tax inspection the specified tax return shall be filed in the procedure stipulated by Article 81 of this Code, subject to the specifics established by this Item.
If the specified tax declaration is filed by a taxpayer before adoption of the decision provided for by Paragraph One of Item 8 of this Article, such decision in respect of the previously filed tax return shall not be adopted.
If the specified tax declaration is filed by a taxpayer after adoption by a tax authority of the decision on reimbursement of the tax amount declared for reimbursement in the claiming procedure but before the end of a cameral tax check, the cited decision in respect of the previously filed tax return shall be reversed at the latest on the date following the day when the specified tax declaration is filed. At the latest on the date following the day when the decision on reversing the decision on reimbursement of the tax amount declared for reimbursement in the claiming procedure is adopted, the tax authority shall notify the taxpayer of the adoption of this decision. The amounts received by the taxpayer (set off by the taxpayer) in the claiming procedure must be repaid by him subject to the interest stipulated by Item 17 of this Article in the procedure provided for by Items 17-23 of this Article.
Federal Law No. 306-FZ of November 27, 2010 reworded Article 177 of this Code. The new wording shall enter into force from January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law and not earlier than the first day of the next tax period for the value-added tax
Article 177. The Time and Order of Payment of Tax in Case of Import of Goods into the Territory of the Russian Federation and Other Territories under Its Jurisdiction
The time and order of payment of tax in case of import of goods into the territory of the Russian Federation shall be established by this chapter subject to the provisions of the customs legislation of the Customs Union and the customs legislation of the Russian Federation.
Article 178. Abrogated.
Federal Law No. 166-FZ of December 29, 2000 amended Chapter 22 of the Tax Code of the Russian Federation. The amendments shall enter into force from January 1, 2001 See the previous text of Chapter 22 of the Tax Code
Chapter 22. Excise Taxes
Article 179. Taxpayers 1. The following shall be defined as taxpayers of the excise tax (hereinafter in this
Chapter referred to as the "taxpayers"): 1) organisations; 2) individual businessmen;
3) persons recognised as taxpayers in connection with the movement of goods across the customs border of the Customs Union shall be defined according to the customs legislation of the Customs Union and the customs legislation of the Russian Federation.
2. Organisations and other persons indicated in this Article shall be defined as taxpayers if they perform operations taxable under this Chapter.
Article 179.1. Abrogated from January 1, 2007. Article 179.2. The Certificate of Registration of an Organisation Accomplishing
Transactions in Denatured Ethyl Alcohol 1. Certificates of registration of an organisation accomplishing transactions in denatured
ethyl alcohol (hereinafter referred to in this article as a "certificate") shall be issued to organisations pursuing the following types of activity:
1) the production of denatured ethyl alcohol: a certificate for the production of denatured ethyl alcohol;
2) the production of alcohol-free products where denatured ethyl alcohol is used as a raw material: a certificate for the production of alcohol-free products;
3) making alcohol-containing products in metal aerosol packaging where denatured ethyl alcohol is used as raw material - a certificate for the production of alcohol-containing perfumery and cosmetic goods in metal aerosol packing;
4) making alcohol-containing products in metal aerosol packaging where denatured ethyl alcohol is used as raw material - a certificate for the production of alcohol-containing household chemical goods in metal aerosol packaging.
2. The following shall be indicated in the certificate: 1) the name of the tax body that issued the certificate; 2) the full and abbreviated name of the organisation, its whereabouts and the address
(the actual place of business) at which the organisation pursues the type of activity specified in Item 1 of the present Article;
3) taxpayer identification number (INN); 4) the type of activity; 5) the details of documents confirming the right of ownership (right of economic
jurisdiction and/or operative management) for the production facilities, and the location of these facilities;
6) the details of documents confirming the right of ownership (right of economic jurisdiction and/or operative management) for the facilities intended for storing denatured ethyl alcohol and the location of these facilities;
7) the effective term of the certificate (up to one year); 8) the terms and conditions for the pursuance of said types of activity;
9) the registration number and date of issue of the certificate. 3. The procedure for issuing the certificate is set by the Ministry of Finance of the
Russian Federation. 4. Certificates shall be issued to organisations, provided the following requirements are
met: 1) a certificate for the production of denatured ethyl alcohol: if the organisation (an
organisation where the applicant organisation has over 50 per cent of the charter (contributed) capital (fund) of a limited liability company or of voting shares of a joint-stock company) owns (has by the right of economic jurisdiction and/or operative management) facilities intended for the production, storage and sale of denatured ethyl alcohol;
2) a certificate for the production of alcohol-free products: if the organisation (an organisation where the applicant organisation has over 50 per cent of the charter (contributed) capital (fund) of a limited liability company or of voting shares of a joint-stock company) owns (has by the right of economic jurisdiction and/or operative management) facilities intended for the production, storage and sale of alcohol-free products produced with denatured ethyl alcohol as a raw material.
The tax body shall issue a certificate (notify the applicant of its refusal to issue a certificate) within 30 calendar days after the certificate application was filed by the taxpayer together with copies of the documents envisaged by this Article. The notice shall be sent to the taxpayer in writing together with an indication of reasons for the refusal. For the purpose of obtaining a certificate an organisation shall file the following with the tax body: a certificate application, information on the organisation's having the facilities required to pursue the declared type of activity, and copies of documents confirming the taxpayer's right of ownership to said facilities (copies of documents confirming the right of economic jurisdiction and/or operative management in respect of the property assigned thereto);
3) a certificate for the production of alcohol-containing perfumery and cosmetic goods in metal aerosol packaging, if an organisation (an organisation where the applicant organisation has over 50 per cent of the authorised (pooled) capital (fund) of a limited liability company or of voting shares of a joint-stock company) owns (holds the right of economic jurisdiction and/or operative management in respect of) facilities intended for the production, storage and sale of the aforesaid products where denatured ethyl alcohol is used as raw material;
4) a certificate for the production of alcohol-containing household chemical goods, if an organisation (an organisation where the applicant organisation has over 50 per cent of the authorised (pooled) capital (fund) of a limited liability company or of voting shares of a jointstock company) owns (holds the right of economic jurisdiction and/or operative management in respect of) the facilities intended for the production, storage and sale of the aforesaid products where denatured ethyl alcohol is used as raw material.
5. Tax bodies shall suspend a certificate if: an organisation is in breach of the effective legislation on taxes and fees in as much as it
concerns the calculation and payment of excise taxes; an organisation fails to show the registers of invoices filed with tax bodies in accordance
with Article 201 of this Code. In this case the certificate of an organisation being a buyer (recipient) of denatured ethyl alcohol shall be suspended;
the technological equipment used to produce, store and sell denatured ethyl alcohol is not equipped with devices intended for monitoring and recording the volume thereof or is equipped with out-of-order monitoring and recording equipment, if disorders occur in the operation and operational conditions of the monitoring and recording equipment installed on said technological equipment.
If a certificate is suspended the tax body shall set a term for elimination of the
irregularities that have caused the suspension thereof. This term shall not exceed six months. If within the term set the irregularities have not been eliminated the certificate shall be annulled.
The organisation holding the certificate shall notify in writing the tax body that has issued it that it has eliminated the irregularities that caused the suspension of the certificate. The tax body that issued the certificate shall take its decision on resumption or on the refusal to resume of the certificate and notify in writing the organisation holding the certificate within three days as of the date of receiving a notice of elimination of the irregularities that caused suspension of the certificate.
The effective term of a certificate shall not be extended by the duration of its suspension term.
A certificate shall be annulled by tax bodies if: alcohol-containing products are produced by an organisation holding a certificate for the
production of alcohol-free products; an organisation holding a certificate for the production of alcohol-free products has
transferred denatured ethyl alcohol to another person; an organisation has filed an application to this effect; an organisation has assigned to another person the certificate issued in the procedure
established in accordance with Item 3 of the present Article; an organisation's re-organisation has been completed, and, as a result of the re-
organisation, this organisation has lost its right of ownership to the facilities declared when the certificate was received;
abrogated from January 1, 2007; the name of an organisation has been changed; the location of an organisation has been changed; the right of ownership to the entirety of facilities specified in the licence has been
terminated; production of different alcohol-containing products (except for denatured alcohol-
products) by an organisation that has a certificate for making alcohol-containing perfumery and cosmetic products in metal aerosol tare and (or) the certificate for making alcohol-containing household chemical goods in metal aerosol packaging;
transfer by an organisation that has a certificate for making alcohol-containing perfumery and cosmetic products in metal aerosol packaging and (or) a certificate for making alcohol- containing household chemical goods in metal aerosol packaging, of denatured ethyl alcohol to another person.
6. If a certificate is annulled in the cases listed in Item 5 of the present Article or if an organisation has lost its certificate the organisation is entitled to file a certificate application asking for a new certificate.
7. The tax body that issued a certificate shall notify the organisation of suspension or annulment of the certificate within three days after the date of the decision to this effect.
8. An organisation holding a certificate shall report to the tax body that issued it on the use of denatured ethyl alcohol, in the procedure established by the Ministry of Finance of the Russian Federation.
Article 179.3. Registration Certificate of a Person Engaged in Transactions with Directly Distilled Petroleum
1. Registration certificates of persons engaged in transactions with directly distilled petroleum (hereinafter referred to as the certificate) shall be issued to organisations and individual businessmen engaged in the following types of activities:
production of directly distilled petroleum, in particular from customer-furnished raw material (materials) - a certificate for production of directly distilled petroleum;
making petrochemical products with the use of directly distilled petroleum, in particular from customer-furnished raw material (materials) - a certificate for processing directly distilled petroleum.
For the purposes of this Chapter, petrochemical products shall mean the products resulting from processing (conversion) of oil components (including directly distilled petroleum) and natural gas aimed at transforming them into organic compounds and fractions that are final products and (or) are further used for making other products on the basis of them, as well as the waste resulting from processing directly distilled petroleum in the course of making the said products.
2. The following shall stated in the certificate: 1) denomination of the tax authority that has issued the certificate; 2) full and abbreviated denominations of the organisation (full name of the individual
businessman), location of the organisation (place of residence of the individual businessman) and address (actual place of operation) where the organisation (the individual businessman) exercises the activity types specified by Item 1 of this Article;
3) taxpayer identification number (INN); 4) type of activity; 5) requisite elements of the documents proving ownership (the right of possession or use
on any other legal grounds on condition that the contribution (share) of the organisation which owns production facilities constitutes 100 per cent of the authorised (pooled) capital of the applicant organisation) of production facilities, and location of said facilities;
6) requisite elements of the contract for the rendering by the taxpayer of the services of processing oil, gas condensate, associated petroleum gas, natural gas, shale oil, coal and other raw material, as well as products processed therefrom for the purpose of producing directly distilled petroleum (if said contract is available);
7) requisite elements of the contract for rendering services related to processing of directly distilled petroleum made with an organisation engaged in making petrochemical products (if said contract is available);
8) the certificate's registration number and date of its issuance. 3. The procedure for issuing the certificate shall be determined by the Ministry of Finance
of the Russian Federation. 4. The certificate shall be issued to organsaitions and individual businessmen, if they
comply with the following requirements: the certificate for production of directly distilled petroleum - if an organisation or individual
businessman (an organisation where the applicant organisation has over 50 per cent of the authorised (pooled) capital (fund) of a limited liability company or of voting shares of a joint- stock company) owns (possesses or uses on other legal grounds on condition that the contribution (shares) of the orgnaisation which owns production facilities constitutes 100 per cent of the authorised (pooled) capital of the applicant organisation) the facilities intended for the production of directly distilled petroleum, and (or) if there is a contract for rendering services related to processing by the taxpayer of crude oil, gas condensate, associated petroleum gas, natural gas, shale oil, coal and other raw material, as well as products processed therefrom, which results in the production of directly distilled petroleum;
the certificate for processing directly distilled petroleum - if an organisation or individual businessman (an organisation where the applicant organisation has over 50 per cent of the authorised (pooled) capital (fund) of a limited liability company or of voting shares of a joint- stock company) owns (possesses or uses on other legal grounds on condition that the contribution (shares) of the organsaition which owns production facilities constitutes 100 per cent of the authorised (pooled) capital of the applicant organisation) facilities intended for making petrochemical products, and (or) if there is a contract for rendering services related to
processing of directly distilled petroleum owned by the given taxpayer which is made with an organisation engaged in making petrochemical products.
The tax authorities shall be obliged to issue the certificate (to notify the applicant of the refusal to issue the certificate) at the latest in 30 calendar days as of the time of submission by a taxpayer of an application for issuance of the certificate and of the documents provided for by this Article. A notice shall be sent to a taxpayer in writing and shall state reasons for the refusal. To receive the certificate a taxpayer (unless otherwise established by this Article) shall file with the tax authorities an application for issuance of the certificate, data on his having available the production facilities required for the exercise of the declared type of activity, copies of the documents proving the taxpayer's ownership of said facilities (copies of the documents proving the right of economic jurisdiction and (or) day-to-day management of the property assigned to him).
To obtain the certificate for production of directly distilled petroleum, an organsation or an individual businessman engaged in processing of crude oil, gas condensate, associated petroleum gas, natural gas, shale oil, coal and other raw material, as well as products processed therefrom, instead of the documents proving ownership (rights of economic jurisdiction or day-to-day management) of the facilities for production of directly distilled petroleum may file with the tax authorities a copy of the contract for rendering services related to processing of oil, gas condensate, associated petroleum gas, natural gas, shale oil, coal and other raw material, as well as products processed therefrom with a note of the tax authority at the location of the organisation engaged in processing of oil, gas condensate, associated petroleum gas, natural gas, shale oil, coal and other raw stuff, as well as products processed therefrom. The said note shall be made upon submission to the tax authority at the location of this organisation or the place of residence of the individual businessman of a copy of a contract for rendering services related to processing of oil, gas condensate, associated petroleum gas, natural gas, shale oil, coal and other raw material, as well as products processed therefrom.
To obtain the certificate for processing of directly distilled petroleum, an organisation or individual businessman owning raw material, instead of the documents proving ownership (right of possession or use on any other legal grounds on condition that the contribution (share) of the organsation which owns production facilities constitutes 100 per cent of the authorised (pooled) capital of the applicant organisation) of the facilities intended for production, storage and sale of petrochemical products may file with the tax authorities an attested copy of a contract for rendering services related to processing of directly distilled petroleum which is made with an organisation making petrochemical products and bears a note of the tax authority at the location of the organisation making petrochemical products. The said note shall be made upon submission to the tax authority at the location of the organisation or place of residence of the individual businessman engaged in making petrochemical products of a copy of a contract for rendering services related to processing of directly distilled petroleum.
The certificates provided for by this Article shall be likewise issued to the organsaition or individual businessman which has made an application for issuing the appropriate certificate, if the organisation where the applicant organisation or individual businessman has over 50 per cent of the authorised (pooled) capital (fund) of a limited liability company or of voting stocks of a joint-stock company has available production facilities required for obtaining of the certificates. In this case, the organisation or individual businessman that has filed an application for issuing the certificates shall submit to the tax authority the documents proving the right of the organisation to possess, use and, dispose of, the said property and documents proving ownership of the said share (of the appropriate number of voting stocks) in the authorised (pooled) capital (fund) of the organisation.
5. The tax authorities shall suspend the certificate in the event of the following: the organisation's or individual businessman's failure to follow the provisions of the
legislation on taxes and fees, as regards the calculation and payment of excise duties; failure of the organisation or individual businessman which are purchasers (recipients) of
directly distilled petroleum to submit within three tax periods pouring into the invoices to be submitted to the tax authorities in compliance with Article 201 of this Code. If this is the case, the certificate of the organisation or individual businessman, which are purchasers (recipients) of directly distilled petroleum, shall be suspended;
use engineering facilities for production, storage and sale of directly distilled petroleum which are not equipped with monitoring devices for registration of its volume, as well as if they are equipped with broken monitoring and measurement devices, malfunctioning of the monitoring and measurement equipment installed in said engineering facilities and failure to observe the service conditions thereof.
In the event of suspending the certificate, the tax authorities shall be obliged to fix the time period for elimination of the violations which have entailed the suspension of the certificate. The said time period may not exceed six months. If within the established time period violations are not eliminated, the certificate shall be cancelled.
An organisation or individual businessman which has the certificate shall be obliged to notify in writing the tax authority that issued the certificate of elimination by them of the violations which entailed suspension of the certificate. The tax authority that has issued the certificate shall render a decision to renew the certificate or to deny the renewal thereof and shall notify of it the organisation or individual businessman, that have the certificate in writing, within three days as of the date of receiving a notice concerning the elimination of the violations which have entailed the suspension of the certificate.
The term of the certificate's validity shall not be extended by the time period of its suspension.
The tax authorities shall cancel the certificate in case of the following: submission of the relevant application by an organisation or individual businessman; transfer by an organisation or individual businessman of the certificate issued in the
procedure established in compliance with Item 3 of this Article to another person; completion of a company's re-organisation which results in this company losing the
ownership of the production facilities declared for obtaining the certificate or termination of the contracts provided for by Paragraphs Two and Three of Item 4 of this Article;
modification of an organisation's denomination (changes in the first name, family name or patronymic of an individual businessman);
change of an organisation's location (change of an individual businessman's place of residence);
termination of ownership or possession (use) on other legal grounds (on condition that the contribution (share) of the organsaition owning production facilities constitutes 100 per cent of the authorised (pooled) capital (fund) of the applicant organisation) of all production facilities specified in the certificate or termination of the contracts provided for by paragraphs two and three of Item 4 of this Article.
6. In the cases of the certificate's cancellation provided for by Item 5 of this Article, as well as in the event of an organisation or individual businessman losing the certificate, the organisation or individual businessman shall be entitled to file an application for issuance a new certificate.
7. The tax authority that has issued the certificate shall be obliged to notify in writing an organisation or individual businessman of suspending or canceling the certificate within a three- day term as of the date of rendering the appropriate decision.
Article 180. Features of Execution of the Duties of Taxpayer Within the Framework of a Contract of Simple Partnership (Contract on Joint Activity)
Federal Law No. 110-FZ of July 24, 2002 (in the wording of Federal Law No. 191-FZ of December 31, 2002) amended Item 1 of Article 180 of this Code See the previous text of the Item
1. Organisations or individual entrepreneurs - parties to a contract of simple partnership (contract on joint activity) shall bear the joint and several liability on bearing the responsibility on payment of tax calculated according to this Chapter.
2. For the purposes of this Chapter, it shall be established that the person managing the business of the simple partnership (of the contract on joint activity) shall be named as the person discharging the obligation to calculate and pay the entire amount of excise tax calculated under operations defined as an item of taxation according to this Chapter and performed within the framework of a simple partnership contract (contract on joint activity). In case the simple partnership (contract on joint activity) is managed jointly by all participants of the simple partnership (contract on joint activity), the parties to the contract of simple partnership (contract on joint activity) shall independently name a participant discharging the obligation in the calculation and payment of the entire amount of excise tax under operations defined as the item of taxation according to this Chapter and performed within the framework of the simple partnership contract (contract on joint activity).
Said person shall have all rights and discharge the taxpayer obligations stipulated by this Code concerning the aforesaid amount of excise tax.
No later than on the day of performance of the first operation, defined as an item of taxation according to this Chapter, said person shall to notify a tax body of his having discharged his duty as a taxpayer within the framework of a general partnership agreement (joint activity agreement).
On the notification of the tax body by the participant in a simple partnership agreement (in an agreement on the joint activity) about the discharge of liabilities involved in the computation and in the payment of the entire sum of the excise duty, imposed on the transactions performed in the framework of the simple partnership agreement (of the agreement on the joint activity) see Order of the Ministry of Taxation of the Russian Federation No. BG-3-09/303 of August 23, 2001
3. In case the obligation to pay the excise tax is duly performed in full by the person discharging the obligation to pay the excise tax within the framework of the simple partnership (the contract on joint activity) according to Item 2 of this Article, the obligation to pay the excise tax by other parties to contract of a simple partnership (contract on joint activity) shall be considered fulfilled.
Federal Law No. 117-FZ of July 7, 2003 amended Article 181 of this Code. The amendments shall enter into force from January 1, 2004 See the previous text of the Article
Article 181. Excisable Goods
1. Excisable goods shall be defined as follows:
1) ethyl alcohol made of all types of raw materials;
Federal Law No. 306-FZ of November 27, 2010 supplemented Item 1 of Article 181 of
this Code with Subitem 1. The Subitem shall enter into force from January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law and not earlier than the first day of the next tax period for the value-added tax
1.1) brandy alcohol;
2) alcohol containing products (solutions, emulsion, suspension and other types of products in liquid form with a volumetric share of ethyl alcohol over 9 per cent, except for the alcoholic products cited in Subitem 3 of this item.
For the purposes of this Chapter, the following goods shall not be defined as excisable goods:
medicinal agents that have been granted state registration with an authorised federal executive power body and entered into the State Register of Medicinal Agents, medicinal agents (including homeopathic medicinal preparations) produced by chemist organisations under individual recipes and requests of medical organisations and dispensed in compliance with the requirements of the normative documentation coordinated with the authorised federal executive body;
drugs of veterinary use that were granted state registration with the authorised federal body of executive power and entered into the State Register of the registered veterinary drugs developed for application in animal industries on the territory of the Russian Federation bottled in tare not more than 100 ml;
perfume and cosmetics products poured into containers of at most 100 ml with the volume fraction of ethyl alcohol up to 80% inclusive and (or) perfumery and cosmetic products with a volumetric share of ethyl alcohol up to 90 per cent inclusive, if the flask is equipped with a sprayer, which are bottled into containers with a capacity of 100 ml at most, as well as cosmetics with the volume fraction of ethyl alcohol up to 90 per cent inclusive dispensed in containers up to 3 mL inclusive;
waste materials subject to further processing and/or use for technical purposes which are byproducts of production of ethyl alcohol made of food raw material, of vodka articles, liqueur and vodka articles, the former conforming to the reference documentation approved (agreed) by a federal body of executive power;
abrogated from January 1, 2007; abrogated from January 1, 2007; wine materials;
3) alcoholic products (drinkable alcohol, vodka, liqueur and vodka articles, cognacs, wine, beer, beverages made on the basis of beer, and other beverages containing a volume fraction of ethyl alcohol more than 1.5 per cent;
4) abrogated from January 1, 2011; 5) tobacco products;
6) passenger cars;
Federal Law No. 306-FZ of November 27, 2010 supplemented Item 1 of Article 181 of this Code with Subitem 6.1. The Subitem shall enter into force from January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law and not earlier than the first day of the next tax period for the value-added tax
6.1) motorcycles with engine capacity exceeding 112.5 KW (150 horse powers); 7) petrol; 8) diesel fuel; 9) motor oil for diesel and/or carburetor (injector) engines.
10) direct-distillation petrol. For the purposes of this Chapter, by direct-distillation petrol shall be meant petrol fractions, obtained as the result of processing oil, gas condensate, casing- head gas, natural gas, combustible shales, coal and other raw materials, as well as of processed products thereof except for motor vehicle petrol and petrochemical products.
For the purposes of this Article, a petrol fraction shall be a mixture of hydrocarbons, boiling in the temperature interval from 30 to 215 degrees Centigrade under an atmospheric pressure of 760 millimetres of mercury.
2. Abolished from January 1, 2004. Article 182. Tax Object 1. The following transactions shall be deemed tax objects: 1) sale, by persons, on the territory of the Russian Federation of the excisable goods
they have produced, in particular, the sale of pledged items and the transfer of excisable goods under release-money or novation agreements.
For the purposes of this Chapter, the transfer of a right of ownership to excisable goods by one person to another on onerous and/or gratuitous basis and also the use thereof in case when payment is made in kind shall be deemed a sale of excisable goods;
2) abrogated from January 1, 2007; 3) abrogated from January 1, 2007; 4) abrogated from January 1, 2007; 5) abolished from January 1, 2006; 6) sale by persons of confiscated excisable goods and/or excisable goods in abeyance,
the excisable goods renounced by the owner for the benefit of the state which have been transferred to the persons under judgements or decisions of courts, arbitration courts or other state bodies authorised to do so and which are to be converted to state and/or municipal ownership;
7) the transfer in the territory of the Russian Federation by persons of excisable goods produced by the persons from the customer-furnished raw materials (materials) to the owner of the said raw materials (materials) or to other persons, in particular, the receipt of the said excisable goods in ownership as setting off payment for the services of production of excisable goods from the customer-furnished raw materials (materials);
8) the transfer, within the structure of an organisation, of produced excisable goods for further production of non-excisable goods, except for the transfer of directly distilled petroleum for further making of petrochemical products within the structure of an organisation which has a registration certificate of a person engaged in transactions with directly distilled petroleum and (or) the transfer of produced denatured ethyl alcohol for making alcohol-free products within the structure of an organisation which has a registration certificate of an organisation engaged in transactions with denatured ethyl alcohol;
9) the transfer in the territory of the Russian Federation by persons of excisable goods produced by the persons for own needs;
10) the transfer in the territory of the Russian Federation by persons of excisable goods produced by the persons into the authorised (contributed) capital of organisations, the share funds of co-operatives and also as a contribution under a simple partnership agreement (joint activity agreement);
11) the transfer in the territory of the Russian Federation by an organisation (a company or a partnership) of excisable goods produced by it to its participant (its successor or heir) when she/he/it quits (opts out) of the organisation (company or partnership) and also the transfer of excisable goods produced within the framework of a simple partnership agreement (a joint activity agreement) to a participant (the successor or heir thereof) in the said agreement in the case of partition of his/her/its participatory share from the property in common ownership of the participants in the agreement or division of such property;
12) the transfer of produced excisable goods for processing on a supply and return basis;
13) the importation of excisable goods into the territory of the Russian Federation and other territories under its jurisdiction;
14) abrogated from January 1, 2007; 15) abolished from January 1, 2004; 16) abolished from January 1, 2004; 17) abolished from January 1, 2004; 18) abolished from January 1, 2004; 19) abolished from January 1, 2004; 20) the receipt (entry in the books) of denatured ethyl alcohol by an organisation holding
a certificate for the production of alcohol-free products. For the purposes of this Chapter, the "receipt of denatured ethyl alcohol" means the
acquisition of denatured ethyl alcohol in ownership; 21) the receipt of directly distilled petroleum by an organisation which has a certificate for
processing directly distilled petroleum. For the purposes of this Article, as the receipt of directly distilled petroleum shall be
deemed the acquisition of directly distilled petroleum in ownership thereof.
22) the transfer by a structural unit of an organisation which is not an independent taxpayer to another similar structural unit of this organisation of produced ethyl alcohol and/or brandy alcohol for subsequent making of alcoholic and/or excisable alcohol-containing products, in particular the transfer of produced crude ethyl alcohol for making rectified ethyl alcohol to be subsequently used by the same organisation for making alcoholic and/or excisable alcohol- containing products (except for alcohol-containing cosmetics in metal aerosol packing and/or alcohol-containing household chemical products in metal aerosol packing).
2. Abolished from January 1, 2004; Federal Law No. 248-FZ of July 19, 2011 amended Item 3 of Article 183 of this Code.
The amendments shall enter into force upon the expiry of 90 days after the day of the official publication of the said Federal Law and not earlier than the first day of the next tax period for excises
3. For the purposes of this Chapter the term "production" encompasses the bottling of alcoholic products and beer effected as a part of the general process of production of these goods under technical regulations and/or other regulatory-technical documentation which govern the process of production of said goods and which are approved in the procedure established by the legislation of the Russian Federation, and also any types of blending of goods at the place of their storage and sale (except for public catering organisations) resulting in an excisable good in relation to which Article 193 of this Code set an excise rate in the amount exceeding the excise rates for goods used as a raw material.
4. In the event of a reconstruction of an organisation the rights and duties relating to payment of excise taxes shall be transferred to the organisation's successor.
Article 183. Operations Which Are Not Taxable (Exempt From Taxation) 1. Not subject to taxation (the following operations are exempt from taxation) shall be:
1) transfer of excisable goods by a structural unit of an organisation not being an independent taxpayer for production of other excisable goods to another similar structural unit of this organisation, except for the operations recognized as excisable items in compliance with Subitem 22 of Item 1 of Article 182 of this Code, if not otherwise established by this Item;
2) abolished from January 1, 2006;
3) abolished from January 1, 2006; 4) the sale of excisable goods placed under the customs procedure of export outside the
territory of the Russian Federation taking into account losses within the natural loss rates or importation of excise goods into the by-port special economic zone from the other part of the territory of the Russian Federation.
The said transactions shall be relieved from taxation in compliance with Article 184 of this Code;
5) abrogated from January 1, 2007; 6) the initial sale (transfer) of confiscated and/or ownerless excisable goods or excisable
goods that were refused in favour of the state, and which are to be transferred into state and/or municipal property, for industrial processing under customs control and/or that of the tax authorities or destruction;
7) Abolished from January 1, 2004; 8) Abolished from January 1, 2004; 9) Abolished from January 1, 2004; 10) Abolished from January 1, 2004; 11) Abolished from January 1, 2004; 12) Abolished from January 1, 2004; 13) Abolished from January 1, 2004;
16) operations involved in the transfer within the structure of the same organisation: ethyl alcohol produced by the taxpayer for subsequent making of alcohol-containing
cosmetics in metal aerosol packing and/or alcohol-containing household chemical products in metal aerosol packing;
rectified ethyl alcohol made by the taxpayer of crude ethyl alcohol to the subdivision engaged in making alcoholic and/or excisable alcohol-containing products.
2. Operations listed in Item 1 of this Article shall not be taxable (are exempt from taxation) only in case separate record-keeping of operations on production and sale (transfer) of such excisable goods is maintained.
3. Not taxable shall be (shall be exempt from taxation) the import to the territory of the Russian Federation and other territories under its jurisdiction of excisable goods which were refused in favour of the state and which are to be transferred into the state and/or municipal property, or which are placed within the by-port special economic zone.
Article 184. The Peculiarities of Relieving from Taxation in the Event of Sale of Excisable Goods to Territories Outside the Territory of the Russian Federation
Federal Law No. 306-FZ of November 27, 2010 amended Item 1 of Article 184 of this Code. The amendments shall enter into force from January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law and not earlier than the first day of the next tax period for the value-added tax
1. The transactions specified in Subitem 4 of Item of Article 183 of this Code shall be relieved from taxation only when excisable goods are exported from the territory of the Russian Federation under the customs procedure of export or in case of importation of excise goods into the by-port special economic zone.
Federal Law No. 306-FZ of November 27, 2010 amended Item 2 of Article 184 of this Code. The amendments shall enter into force from January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law and not
earlier than the first day of the next tax period for the value-added tax 2. The taxpayer shall be absolved from payment of excise duty in realisation of excise
goods manufactured by it and/or in case of transfer of excise goods manufactured from the customer-furnished raw materials and placed under the customs procedure of export, outside the territory of the Russian Federation or in case of importation of excise goods into the by-port special economic zone upon submission to the tax body of banker's surety as is envisaged under Article 74 of this Code or bank guarantee. That banker's surety or bank guarantee shall provide for the banker's obligation to pay the amount of excise and appropriate penalty in cases of taxpayer's failure to present in the procedure and within the time limits fixed under Items 7 and 7.1 of Article 198 of this Code, documents confirming the fact of export or import into the by-port special economic zone of excise goods placed under the customs procedure of free customs zone and failure to pay excise duty and/or penalties.
If there is no bank's suretyship (bank guarantee) the taxpayer shall pay the excise tax in the manner envisaged for the transactions of sale of excisable goods in the territory of the Russian Federation.
Abrogated from January 1, 2007; Abrogated from January 1, 2007; 3. In the event of payment of an excise tax due to the taxpayer's lacking a bank
suretyship (bank guarantee) the excise amounts paid shall be refundable after the filing of documents by the taxpayer with the tax bodies to confirm the fact of exportation of excisable goods.
The refund of excise amounts shall be effected in the manner envisaged by Article 203 of this Code.
Federal Law No. 306-FZ of November 27, 2010 amended Article 185 of this Code. The amendments shall enter into force from January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law and not earlier than the first day of the next tax period for the value-added tax
Article 185. Features of Taxation in Case of Movement of Excisable Goods Across the Customs Border of the Customs Union
1. In case of import of excisable goods to the territory of the Russian Federation and other territories under its jurisdiction depending on a selected customs procedure, taxation shall be made in the following order:
1) when placing excisable goods under the customs procedures of release for free circulation, of processing for internal consumption and a free customs zone, except for excisable goods brought into the by-port special economic zone, excise tax shall be paid in full;
2) if excisable goods are placed under the customs procedure of re-import, the taxpayer shall pay the amount of excise tax from which he was exempt or which was returned to him in connection with the export of goods according to this Code in the procedure stipulated by the customs legislation of the Customs Union and the customs legislation of the Russian Federation;
Federal Law No. 245-FZ of July 19, 2011 amended Subitem 3 of Item 1 of Article 185 of this Code. The amendments shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the excise tax
3) when excisable goods are placed under the customs procedures of transit, a bonded warehouse, re-export, duty-free trade, a free warehouse, destruction, waiver in favour of the state and a special customs procedure, and also under the customs procedure of free
customs zone in the by-port special economic zone, the excise shall not be paid; 4) when excisable goods are placed under the customs procedure of processing in the
customs territory the excise tax shall not be paid on the condition that the processed products will be exported within a certain term. When the processed products are cleared for free circulation the excise tax shall be paid in full with due regard to the provisions established by the customs legislation of the Customs Union and the customs legislation of the Russian Federation;
5) if excisable goods are placed under the customs procedure of temporary import, the excise tax shall be exempted in full or partially in the procedure stipulated by the customs legislation of the Customs Union and the customs legislation of the Russian Federation.
2. In the case of export of excisable goods from the territory of the Russian Federation, the tax shall be imposed in the following manner:
1) in case of export of goods under the customs procedure of export from the territory of the Russian Federation, the excise tax is not paid with allowance for Article 184 of this Code or the paid amounts of the excise tax are refunded (are offset) by the tax authorities of the Russian Federation in the procedure stipulated by this Code.
The taxation procedure indicated in this Subitem shall also be applied when goods are placed under the customs procedure of a bonded warehouse for the purpose of a subsequent export of these goods in accordance with the customs procedure of export, and also when goods are placed under the customs procedure of a free customs zone;
2) in case of export of goods under the customs procedure of re-export from the territory of the Russian Federation, amounts of excise tax paid on their import into the territory of the Russian Federation shall be refunded to the taxpayer in the order stipulated by the customs legislation of the Customs Union and the customs legislation the Russian Federation;
Federal Law No. 245-FZ of July 19, 2011 supplemented Item 2 of Article 185 of this Code with Subitem 2.1. The Subitem shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the excise tax
2.1) in case of exporting commodities from the territory of the Russian Federation for the purpose of completing a special customs procedure, an excise tax shall not be paid;
Federal Law No. 245-FZ of July 19, 2011 amended Subitem 3 of Item 2 of Article 185 of this Code. The amendments shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the excise tax
3) in case of export of excisable goods from the territory of the Russian Federation according to customs procedures different from those listed in Subitems 1 - 2.1 of this Item, there is no exemption from taxation nor a refund of paid amounts of excise tax, unless otherwise stipulated by the customs legislation of the Customs Union and the customs legislation of the Russian Federation.
3. When natural persons move excisable goods intended for personal, family, household and other needs not relating to the pursuance of entrepreneurial activity the procedure for payment of the excise tax payable in connection with the movement of the goods across the customs border of the Customs Union shall be determined in accordance with the customs legislation of the Customs Union.
Federal Law No. 306-FZ of November 27, 2010 amended Article 186 of this Code. The amendments shall enter into force from January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law and not earlier than
the first day of the next tax period for the value-added tax Article 186. The Specifics of Collecting Excise Tax When Importing and Exporting
Excisable Goods of the Customs Union 1. Excise tax in respect of excisable goods of the Customs Union imported into the
territory of the Russian Federation from the territory of a member state of the Customs Union, except for the excisable goods of the Customs Union which are subject to marking by excise tax stamps in compliance with the legislation of the Russian Federation, shall be collected by the tax authorities.
Excise tax in respect of the excisable goods of the Customs Union which are subject to marking by excise tax stamps in compliance with the legislation of the Russian Federation and imported into the territory of the Russian Federation from the territory of a member state of the Customs Union shall be collected by customs authorities in the procedure established by Article 186.1 of this Code.
2. In case of export of excisable goods from the territory of the Russian Federation to the territory of member states of the Customs Union defined in Item 1 of this Article, the order of confirmation of the right to exemption from payment of excise tax shall be established by the Government of the Russian Federation, including on the basis of international treaties made by member states of the Customs Union with the governments of said foreign states.
Federal Law No. 306-FZ of November 27, 2010 supplemented this Code with Article 186.1. The Article shall enter into force from January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law and not earlier than the first day of the next tax period for the value-added tax
Article 186.1. Procedure for Collecting Excise Tax in Respect of the Goods of the Customs Union Which Are Subject to Marking by Excise Tax Stamps and Are Imported to the Russian Federation from the Territory of a Member State of the Customs Union
1. The duty of paying excise tax in respect of marked goods of the Customs Union imported into the territory of the Russian Federation from the territory of a member state of the Customs Union shall arise as from the date of importation of marked goods into the territory of the Russian Federation.
2. As the tax base for levying excise tax shall be deemed the volume, quantity and other indices of the marked goods to be imported in kind in respect of which fixed (specific) rates of excise tax are established, or the cost of imported excisable commodities in respect of which ad valorem rates of excise tax are established, or the volume of imported marked goods in kind for estimating excise tax when applying a fixed (specific) tax rate and the estimated value of imported excisable goods computed on the basis of the maximum retail prices for estimating excise tax when applying the ad valorun tax rate (in percentage) in respect of the goods for which combined excise tax, consisting of a fixed (specific) rate and ad valorum (in percentage) rate.
For the purposes of estimating excise tax in respect of marked goods, cost means the price of a transaction to be paid to the supplier for goods under the terms and conditions of an agreement (contract). Seen as the cost of marked goods obtained under a trading (barter) agreement (contract), as well as under a commodity credit agreement (contract) shall be the cost of marked goods provided for by an agreement (contract) or, if the cost is not cited in an agreement (contract), the cost cited in transportation documents or, if the cost is not cited in an agreement (contract) and transportation documents, the cost of marked goods shown in accounting reports/statements.
The estimated cost of marked goods in respect of which combined excise tax rates are established shall be determined in compliance with Article 187.1 of this Code.
The tax base for estimation of excise tax in respect of marked goods of the Customs Union imported into the territory of the Russian Federation from the territory of a member state of the Customs Union shall be determined as of the date of registration by the taxpayer of imported excisable goods but at the latest on the date of filing a statistical declaration in respect of marked goods where statistical declaring of such goods is provided for by the customs legislation of the Customs Union and the customs legislation of the Russian Federation.
3. The amount of excise tax to be paid in respect of marked goods of the Customs Union imported into the territory of the Russian Federation from the territory of a member state of the Customs Union shall be independently estimated by the taxpayer at the tax rates fixed by Article 193 of this Code which are in effect as of the date when excise tax is paid.
4. Excise tax in respect of marked goods of the Customs Union imported into the territory of the Russian Federation from the territory of a member state of the Customs Union shall be remitted by the taxpayer onto the Federal Treasury account at the latest in five days as from the date when imported marked goods are registered.
5. For the purpose paying excise tax in respect of marked goods of the Customs Union imported into the territory of the Russian Federation from the territory of a member state of the Customs Union, the taxpayer is obliged to file with a tax authority the following documents:
1) an application on a paper medium and in an electronic form according to the model endorsed by the federal executive power body in charge of customs affairs in the number of copies to be established by the federal executive power body in charge of customs affairs;
2) the shipping (transportation) documents which prove movement of marked goods from the territory of a member state of the Customs Union into the territory of the Russian Federation;
3) the documents which are necessary to prove the status of goods of the Customs Union in respect of marked goods;
4) the invoices drawn up in compliance with the legislation of a member state of the Customs Union when shipping goods, where their raising (making out) is provided for by the legislation of the member state of the Customs Union;
5) the agreements (contracts) serving as the basis for acquisition of marked goods imported into the territory of the Russian Federation from the territory of a member state of the Customs Union;
6) the information report presented to a taxpayer of a member state of the Customs Union by a taxpayer of another member state of the Customs Union or by a taxpayer of a state which is not a member of the Customs Union and sells goods imported from the territory of another state which is a member of the Customs Union, which is signed by the head (individual businessman), attested by the stamp of an organisation and cites the following data:
the number identifying the person as a taxpayer of a member state of the Customs Union;
the full denomination of a taxpayer of a member state of the Customs Union; the location (place of residence) of a taxpayer of a member state of the Customs Union; the number and date of the agreement (contract) of acquisition of imported marked
goods; the number and date of the specification. If the taxpayer of a member state of the Customs Union whose goods are to be acquired
is not the owner of the goods to be sold (but is a commission agent, attorney), data shall be also provided in respect of the owner of the marked goods to be sold.
Where an information report is presented in a foreign language, its translation into Russian must be available.
An information report shall not be presented, if the data provided for by this item is contained in the agreement (contract) cited in Subitem 5 of this item.
7) agreements (contracts) of commission, agency or a brokerage agreement (contract) (if
they have been made); 8) the agreements (contracts) serving as the basis for acquisition of the goods imported
into the territory of the Russian Federation from the territory of another member state of the Customs Union.
6. The documents cited in Subitems 2 - 8 of Item 5 of this article may be presented as copies attested in the established procedure.
7. In the event of failure to pay, or incomplete payment of, excise tax in respect of marked goods of the Customs Union imported into the territory of the Russian Federation from the territory of a member state of the Customs Union, or of their payment at a later time as compared to the one fixed by Item 4 of this article, or if the data declared by a customs authority does not correspond to those obtained within the framework of information exchange between tax and customs authorities of member states of the Customs Union, a customs authority shall collect excise tax and penalties in the procedure and in the amount which are established by the legislation of the Russian Federation, as well as shall apply the methods to secure making customs payments and payments of penalties which are established by the customs legislation of the Customs Union and the customs legislation of the Russian Federation.
Article 187. Determination of the Tax Base in Case of the Sale (Transfer) or in the Receipt of Excisable Goods
1. The tax base is defined separately for each type of excisable good.
2. The tax base in case of the sale (transfer defined as an item of taxation according to this Chapter) of excisable goods produced by the taxpayer depending on tax rates fixed for such goods shall be defined as:
1) the volume of sold (transferred) excisable goods in kind - on excisable goods for which firm (specific) tax rates (in an absolute amount per unit of measurement) are established;
2) the cost of sold (transferred) excisable goods calculated on the basis of prices defined with due regard to the provisions of Article 105.3 of this Code disregarding the excise tax, value-added tax on excisable goods for which ad valorem (in percentage points) tax rates are established;
3) the cost of transferred excisable goods calculated on the basis of average prices of sale effective over the previous tax period, and in their absence, on the basis of market prices disregarding the excise tax, value-added tax - on excisable goods for which ad valorem (in percentage) tax rates are established. In a similar order the tax base on excisable goods shall be defined for which ad valorem (in percentage) tax rates are established when they are sold on a gratuitous basis, when performing commodity swap (barter) transactions, and also by transfer of excisable goods under a cancellation compensation or novation and transfer of excisable goods as wages in kind;
4) the volume of sold (transferred) excisable goods in kind for calculation of excise duty when applying a fixed (specific) tax rate and as the estimated cost of sold (transferred) excisable goods calculated on the basis of the maximum retail prices for calculation of excise duty in the event of applying the ad valorem (percentage) tax rate - on excisable goods, in respect of which the combined tax rates, consisting of fixed (specific) and ad valorem (percentage) tax rates, are established. The estimated cost of the tobacco products, in respect of which combined tax rates are established, shall be determined in compliance with Article 187.1 of this Code.
3. Abrogated from January 1, 2007. 4. The tax base in case of sale of confiscated and/or ownerless excisable goods,
excisable goods which were refused for the benefit of the state and which are to be transferred into the state and/or municipal property shall be defined according to Subitems 1 and 2 of Item
2 of this Article. 5. When determining the tax base, the taxpayer's proceeds received in foreign currency
shall be converted into the currency of the Russian Federation at the rate of the Central Bank of the Russian Federation effective on date of sale of excisable goods.
6. Not to be included in the tax base are the funds received by taxpayers and that are not associated with the sale of excisable goods.
7. The tax base for the taxable object specified in Subitem 20 of Item 1 of Article 182 of this Code is assessed as the volume of received denatured ethyl alcohol in physical terms.
8. The tax base for the taxation object, specified by Subitem 21 of Item 1 of Article 182 of this Code, shall be assessed as the volume of obtained directly distilled petroleum in kind.
Article 187.1. Procedure for Assessing the Estimated Cost of Tobacco Products in Respect of Which Combined Tax Rates Are Established
1. As the estimated value shall be deemed the product of the maximum retail price stated on a consumer pack unit (package) and the number of consumer pack units (packages) of tobacco products sold (transferred) within the reporting period or imported in to the territory of the Russian Federation and other territories under its jurisdiction.
2. The maximal retail price represents the price, above which the unit of consumer packing (packet) of tobacco goods may not be sold to customers by enterprises of retail trade, public catering, the sphere of services, and also by individual businessmen. The maximal retail price shall be fixed by a taxpayer independently per unit of consumer packing (packet) of tobacco goods separately for each brand (each name) of tobacco goods.
The brand (name) for the purpose of this Chapter shall be understood to mean the assortment position of tobacco goods that differs from other brands (names) with one or several signs - the individualised designation (name) awarded by the producer or the licences, recipes, sizes, the presence or the absence of a filter or packing.
3. A taxpayer shall be obliged to file with the tax authority at the place of recording (the customs authority at the place of customs registration of excisable goods) a notice of the maximum retail prices (hereinafter referred to as a notice) in respect of each sort (each item) of tobacco products at the latest 10 calendar days before the start of a calendar month wherefrom the maximum retail prices, stated in the notice, are to be plotted-on. The form of the notice shall be established by the Ministry of Finance of the Russian Federation.
The information about maximum retail prices cited in the notices received by tax authorities (customs authorities) is subject to publication in the electronic digital from in the public information system of the federal executive power body authorized to exercise control and supervision in respect of taxes and fees (of the federal executive power body in charge of customs affairs). The cited information must be published by an appropriate federal executive power body and be open for access pending the start of the calendar month from which the maximum retail prices cited in the notice are to be applied but at earliest on the day following the last date of filing the notice which is cited in Paragraph One of this part. The information contained in the notice shall be inserted in a public information system in the procedure determined by an appropriate federal executive state power body.
4. The maximum retail prices declared in the notice mentioned in Item 3 of this Article, as well as data on the month and year of tobacco products' manufacture, shall be shown on each consumer pack unit (package) of tobacco products made within the time period of the notice's validity (except for non-taxable tobacco products or those exempted from taxation in compliance with Article 185 of this Code). Production within the time period of the notice's validity of a sort
(item) of tobacco products with the maximum retail price shown on it, other than the one stated in the notice, shall not be allowable.
5. The maximum retail prices declared in the notice mentioned in Item 3 of this Article, as well as data on the month and year of tobacco products' manufacture, shall be put on each consumer pack unit (package) of tobacco products starting from the first day of the month following the date of filing the notice and shall be in effect for at least one calendar month. A taxpayer shall be entitled to change the maximum retail price of all sorts (items) or several sorts (items) of tobacco products by way of filing one more notice in compliance with Item 3 of this Article. The maximum retail prices specified in the new notice shall be put on each consumer pack (package) of tobacco products starting from the first day of the month following the date of filing the notice but at the earliest upon the expiry of the minimum validity term of the previous notice.
6. If a taxpayer within the same tax period sells (transfers) tobacco products of the same sort (item) with different maximum retail prices shown on a consumer pack unit (package) thereof, the estimated cost shall be determined as the product of each maximum retail price put on a unit consumer pack (unit) thereof and the number of sold consumer pack units (packages) upon which the appropriate maximum retail price is indicated.
7. When a taxpayer declares tobacco goods of one mark (one name), brought into the territory of the Russian Federation and other territories under its jurisdiction, with different retail prices indicated on a unit of the usable package (packet) of tobacco goods, the calculated value shall be estimated as a product of each maximum retail price indicated on a unit of the usable package (packet) containing relevant maximum retail prices.
Article 188. Abrogated from January 1, 2004. Federal Law No. 117-FZ of July 7, 2003 amended Article 189 of this Code. The amendments shall enter into force from January 1, 2004 See the previous text of the Article
Article 189. The Increase of the Tax Base in Case of Sale of Excisable Goods
1. The tax base defined according to Articles 187 and 188 of the present Code shall be increased by the amounts received for excisable goods sold in the form of financial assistance, advance and other payments received to offset future delivery of excisable goods whose date of sale is determined in compliance with Item 2 Article 195 of the present Code, to replenish special purpose funds for the increase of incomes in the form of interest (discount) on bills of exchange and commodity credit interest, or otherwise shall be associated with the payment for sold excisable goods.
2. The provisions of Item 1 of this Article shall be applied to operations on sale of excisable goods for which ad valorem (in percentage points) tax rates are established.
3. The amounts specified in this Article received in foreign currency shall be converted into the currency of the Russian Federation at the rate of the Central Bank of the Russian Federation effective on the date of their actual receipt.
Federal Law No. 110-FZ of July 24, 2002 (in the wording of Federal Law No. 191-FZ of December 31, 2002) reworded Article 190 of this Code. The new wording of the Article shall enter into force from January 1, 2003 See the previous text of the Article
Article 190. The Peculiarities of Tax Base Assessment in the Case of Accomplishment of
Transactions in Excisable Goods Through the Use of Different Tax Rates 1. In respect of the excisable goods for which different tax rates have been established,
tax base shall be assessed for each of the tax rates.
2. If a taxpayer does not keep separate records of the tax base in respect of the excisable goods provided for by Item 1 of this Article, a single tax base shall be calculated for all the transactions made in the cited goods which are recognized as excisable items in compliance with Article 182 of this Code.
The sums cited in Item 1 of Article 189 of this Code shall be included in the single tax base determined in respect of the operations recognized as excisable items which are made in the excisable goods cited in Item 2 of Article 189 of this Code.
Federal Law No. 306-FZ of November 27, 2010 amended Article 191 of this Code. The amendments shall enter into force from January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law and not earlier than the first day of the next tax period for the value-added tax
Article 191. Determination of Tax Base in Case of Import of Excisable Goods to the Territory of the Russian Federation and Other Territories under Its Jurisdiction
1. If excisable goods (with allowance for provisions of Article 185 of this Code) are imported to the territory of the Russian Federation and other territories under its jurisdiction, the tax base shall be defined:
1) for excisable goods concerning which firm (specific) tax rates are established (in absolute amounts per unit of measurement) - as the volume of imported excisable goods in kind;
2) for excisable goods concerning which ad valorem (in percentage points) tax rates are established as the sum of:
their customs value; the payable customs duty; 3) for excisable goods in respect of which combined tax rates consisting of the fixed
(specific) and ad valorem (percentage) tax rates are established - as the volume of imported excisable goods in kind for calculation of excise duty when applying the fixed (specific) tax rate and as the estimated cost of imported excisable goods estimated on the basis of the maximum retail prices for calculation of excise duty when applying the ad valorem (percentage) tax rate. The estimated cost of excisable goods, in respect of which combined excise rates are established, shall be determined in compliance with Article 187.1 of this Code.
2. Customs values of excisable goods and also payable customs duty shall be defined according to this Code.
3. The tax base shall be defined separately for each consignment of excisable goods which are imported to the territory of the Russian Federation and other territories under its jurisdiction.
If a consignment of excisable goods imported to the territory of the Russian Federation and other territories under its jurisdiction contains excisable goods whose importation is taxed under different tax rates, the tax base shall be defined separately for each group of said goods. Similarly shall be determined the tax base if a consignment of excisable goods imported to the customs territory of the Russian Federation contains excisable goods which had been earlier exported from the territory of the Russian Federation in compliance with the customs procedure of processing outside the customs territory.
4. When importing to the territory of the Russian Federation and other territories under its jurisdiction excisable goods as products of processing outside the customs territory, the tax
base shall be defined according to the provisions of this Article. 5. The tax base with the importation of Russian goods placed under the customs
procedure of a free customs zone to the remaining part of the territory of the Russian Federation and other territories under its jurisdiction or with the transfer of these goods on the territory of a special economic zone to the persons who are not residents of such a zone shall be determined in accordance with Article 187 of this Code.
Federal Law No. 110-FZ of July 24, 2002 reworded Article 192 of this Code. The new wording of the Article shall enter into force from January 1, 2003 See the previous text of the Article
Article 192. Tax Period Seen as the tax period shall be a calendar month.
Article 193. Tax Rates
1. Excise goods shall be taxed from January 1, 2012 up to December 31, 2014 at the following tax rates:
┌─────────────────────┬─────────────────────────────────────────────── ────────┐ │ Types of excise │ Tax rate (in per cent and/or in roubles and │ │ goods │ kopecks for a measurement unit) │ │ ├───────────────┬──────────────┬──────────────┬─────────┤ │ │ from January 1│from July 1 │from January 1│ from │ │ │ to June 30 │ to December │ to December │January 1│ │ │ 2012 │ 31, 2012 │ 31, 2013 │to │ │ │ inclusive │ inclusive │ inclusive │December │ │ │ │ │ │31, 2014 │ │ │ │ │ │inclusive│ ├─────────────────────┼───────────────┼──────────────┼──────────────┤─ ────────┤ │ 1 │ 2 │ 3 │ 4 │ 5 │ ├─────────────────────┼───────────────┼──────────────┼──────────────┤─ ────────┤ │Spirit-containing │zero rouble,│zero rouble,│zero rouble,│zero │ │perfume and cosmetic │zero kopecks│zero kopecks│zero kopecks│rouble, │ │products in metallic │for litre│for litre│for litre │zero │
│aerosol packing │of waterless│of waterless│of waterless │kopecks │ │ │ethyl alcohol│ethyl alcohol│ethyl alcohol │for │ │ │contained in│contained in│contained in │litre of │ │ │excise goods│excise goods │excise goods │waterless│ │ │ │ │ │ethyl │ │ │ │ │ │alcohol │ │ │ │ │ │contained│ │ │ │ │ │in excise│ │ │ │ │ │goods │ │ │ │ │ │ │ │Spirit-containing │zero rouble, │zero rouble,│zero rouble, │zero │ │household chemical │zero kopecks │zero kopecks│zero kopecks │rouble, │ │goods in metal │for litre │for litre│for litre │zero │ │aerosol packing │of waterless │of waterless│of waterless │kopecks │ │ │ethyl alcohol │ethyl alcohol│ethyl alcohol │for │ │ │contained in │contained in│contained in │litre of │ │ │excisable goods│excise goods │excise goods │waterless│ │ │ │ │ │ethyl │ │ │ │ │ │alcohol │ │ │ │ │ │contained│ │ │ │ │ │in excise│ │ │ │ │ │goods │ │ │ │ │ │ │ │Spirit-containing │230 roubles │270 roubles │320 roubles │400 │ │products (except for │ for │for │for │roubles │ │spirit-containing │ litre │ litre │ litre
│for litre│ │perfume and cosmetic │of waterless │of waterless │of waterless │of │ │products in metal │ethyl alcohol │ethyl alcohol │ethyl alcohol │waterless│ │aerosol packing and │contained in │contained in │contained in │ethyl │ │spirit-containing │excisable │excisable │excisable │alcohol │ │household chemical │goods │goods │goods │contained│ │products in metal │ │ │ │in excise│ │aerosol packing) │ │ │ │goods │ │ │ │ │ │ │ │ │ │ │ │ │ │Pipe tobacco,│610 roubles for│680 roubles │1000 roubles │1500 │ │smoking, chewed,│kilogram │ for kilogram │for kilogram │roubles │ │sucking, naswar, │ │ │ │for │ │snuff, hookah (except│ │ │ │kilogram │ │for tobacco used as│ │ │ │ │ │raw material for the│ │ │ │ │ │production of tobacco│ │ │ │ │ │goods) │ │ │ │ │ │ │ │ │ │ │ │Cigars │36 roubles for │40 roubles for│58 roubles for│85 │ │ │piece │piece │piece │roubles │ │ │ │ │ │for │ │ │ │ │ │piece │ │ │ │ │ │ │ │Cigarillos, beedi, │530 roubles │590 roubles │870 roubles │1280 │ │kretek │for 1000 pieces│for 1000 │for 1000 │roubles │
│ │ │pieces │pieces │for │ │ │ │ │ │piece │ │ │ │ │ │ │ │Cigarettes and │360 roubles │390 roubles │550 roubles │800 │ │cigaretts with a │ for │ for │ for │rubles │ │cardboard holder │1,000 pieces + │1,000 pieces +│1,000 pieces +│for 1000 │ │ │7.5 per cent of│7.5 per cent │ 8 per cent of│pieces + │ │ │calculated │ of calculated│calculated │8.5 per │ │ │value, computed│value,computed│value,computed│cent of │ │ │on the basis of│on the basis │on the basis │estimated│ │ │the maximal │of the maximal│of the maximal│value on │ │ │retail price, │retail price,│retail price, │the basis│ │ │but not less │but not less│but not less │of the │ │ │than 460 │than 510│than 730 │maximal │ │ │roubles │roubles │roubles │retail │ │ │ for │ for │ for │price but│ │ │1,000 pieces │1,000 pieces │1,000 pieces │not less │ │ │ │ │ │than 1040│ │ │ │ │ │roubles │ │ │ │ │ │for 1000 │ │ │ │ │ │pieces │ │ │ │ │ │ │ │ │ │ │ │ │ │Passenger cars with a│0 roubles for │0 roubles for │0 roubles for │0 roubles│ │motor capacity up to │0.75 kW (1 │0.75 kW (1 │0.75 kW (1 │for 0.75 │ │67.5 kilowatt │h.p.) │h.p.) │h.p.)
│kW(1 h.p)│ │(90 h.p.) inclusive │ │ │ │ │ │ │ │ │ │ │ │Passenger cars with a│29 roubles for │29 roubles for│31 roubles for│34 rubles│ │motor capacity over│0.75 kW (1 │0.75 kW (1 │0.75 kW (1 │for 0.75 │ │67.5 kilowatt (90│h.p.) │h.p.) │h.p.) │kW(1 h.p)│ │h.p.) and up to 112.5│ │ │ │ │ │kilowatt (150 h.p.)│ │ │ │ │ │inclusive │ │ │ │ │ │ │ │ │ │ │ │Passenger cars with a│285 roubles │285 roubles │302 roubles │332 │ │motor capacity over│for 0.75 kW (1 │for 0.75 kW (1│for 0.75 kW (1│roubles │ │112.5 kilowatt (150│h.p.) │h.p.) │h.p.) │for 0.75 │ │h.p.), motorcycles│ │ │ │kW(1 h.p)│ │with a motor capacity│ │ │ │ │ │over 112.5 kilowatt│ │ │ │ │ │(150 h.p.) │ │ │ │ │ │ │ │ │ │ │ │Motor gasoline: │ │ │ │ │ │ │ │ │ │ │ │not corresponding to │7 725 roubles │8 225 roubles │10 100 roubles│11 110 │ │Class 3, or Class 4, │for 1 ton │for 1 ton │for 1 ton │roubles │ │or Class 5 │ │ │ │for 1 ton│ │ │ │ │ │ │ │of Class 3 │7 382 roubles │7 882 roubles │9 750 roubles │10 725 │ │ │for 1 ton │for 1 ton │for 1 ton │roubles │
│ │ │ │ │for 1 ton│ │ │ │ │ │ │ │of Class 4 │6 822 roubles │6 822 roubles │8 560 roubles │9 416 │ │ │for 1 ton │for 1 ton │for 1 ton │roubles │ │ │ │ │ │for 1 ton│ │ │ │ │ │ │ │of Class 5 │6 822 roubles │5 143 roubles │5 143 roubles │5 657 │ │ │for 1 ton │ for 1 ton │ for 1 ton │roubles │ │ │ │ │ │for 1 ton│ │Diesel fuel: │ │ │ │ │ │ │ │ │ │ │ │not corresponding to │4 098 roubles │4 300 roubles │5 860 roubles │6 446 │ │Class 3, or Class 4, │for 1 ton │for 1 ton │for 1 ton │roubles │ │or Class 5 │ │ │ │for 1 ton│ │ │ │ │ │ │ │ │ │ │ │ │ │of Class 3 │3 814 roubles │4 300 roubles │5 860 roubles │6 446 │ │ │for 1 ton │for 1 ton │for 1 ton │roubles │ │ │ │ │ │for 1 ton│ │ │ │ │ │ │ │of Class 4 │3 562 roubles │3 562 roubles │4 934 roubles │5 427 │ │ │for 1 ton │for 1 ton │for 1 ton │roubles │ │ │ │ │ │for 1ton │ │ │ │ │ │ │ │of Class 5 │3 562 roubles │2962 roubles │4 334 roubles │4 767 │ │ │for 1 ton │for 1 ton │for 1 ton
│roubles │ │ │ │ │ │for 1 ton│ │ │ │ │ │ │ │Motor oil for diesel │6 072 roubles │6 072 roubles │7 509 roubles │8 260 │ │and/or carburetor │for 1 ton │for 1 ton │for 1 ton │roubles │ │(injector) motors │ │ │ │for 1 ton│ │ │ │ │ │ │ │ Straight-line │7 824 roubles │ 824 roubles │9 617 roubles │10 579 │ │ gasoline │for 1 ton │ for 1 ton │ for 1 ton │roubles │ │ │ │ │ │for 1 ton│ └─────────────────────┴───────────────┴──────────────┴──────────────┴─ ────────┘
Ethyl alcohol made of all kinds of raw stuff, brandy alcohol, as well as alcoholic products, shall be taxed starting from January 1 and up to June 31, 2012 inclusive at the following tax rates:
┌───────────────────────────────┬───────────────────────────────────── ──┐ │ Kinds of excise goods │Tax rate (in percentage and/or roubles │ │ │ per measurement unit) │ ├───────────────────────────────┼───────────────────────────────────── ──┤ │ 1 │ 2 │ ├───────────────────────────────┼───────────────────────────────────── ──┤ │Ethyl alcohol made of all kinds│ │ │of raw stuff, brandy alcohol: │ │ │ │ │ │sold to organisations engaged│0 roubles for 1 litre of waterless│ │in manufacture of│ethyl alcohol contained in excisable│ │alcohol-containing perfume and│goods │ │cosmetic products in metal│
│ │aerosol packing and/or│ │ │alcohol-containing household│ │ │chemical products in metal│ │ │aerosol packing and to│ │ │organisatons making an advance│ │ │payment of excise tax (except│ │ │for ethyl alcohol and brandy│ │ │alcohol imported into the│ │ │territory of the Russian│ │ │Federation) and/or delivered│ │ │for making operations deemed to│ │ │be excisable objects in│ │ │compliance with Subitem 22 of│ │ │Item 1 of Article 182 of this│ │ │Code and/or sold (or│ │ │transferred by manufacturers│ │ │within the structure of the│ │ │same organizations) for making│ │ │goods which are not deemed to│ │ │be excisable in compliance with│ │ │Subitem 2 of Item 1 of Article│ │ │181 of this Code; │ │ │ │ │ │sold to organizations that do│37 roubles for one litre of waterless│ │not make an advance payment of│ethyl alcohol contained in excisable│
│excise tax (including those│goods │ │imported into the territory of│ │ │the Russian Federation) and/or│ │ │transferred within the│ │ │structure of the same│ │ │organizations when making by│ │ │taxpayer operations which are│ │ │deemed to be taxable objects,│ │ │except for the operations│ │ │provided for by Subitem 22 of│ │ │Item 1 of Article 182 of this│ │ │Code, as well as except for│ │ │ethyl alcohol and/or brandy│ │ │alcohol sold (or transferred by│ │ │manufacturers within the│ │ │structure of the same│ │ │organization) for making goods│ │ │which are not deemed excisable│ │ │ones in compliance with Subitem│ │ │2 of Item 1 of Article 181 of│ │ │this Code and ethyl alcohol│ │ │sold to organizations making│ │ │perfume and cosmetic products│ │ │in metal aerosol packing and/or│ │ │alcohol-containing household│ │ │chemical products │
│ │in metal aerosol packing │ │ │ │ │ │ │ │ │Alcoholic products with a│254 roubles for 1 litre for waterless│ │volume fraction of ethyl│ethyl alcohol contained in excisable│ │alcohol over 9 per cent,│goods │ │including beverages made on│ │ │the basis of beer, made by│ │ │adding ethyl alcohol (except│ │ │for beer, natural wines,│ │ │including champagne, sparkling,│ │ │aerated and brisk beverages│ │ │with a volume fraction of ethyl│ │ │alcohol of at most 6 per cent│ │ │of the volume of finished│ │ │products made of wine materials│ │ │manufactured without adding│ │ │ethyl alcohol thereto) │ │ │ │ │ │Alcoholic products with a│230 roubles for 1 litre of waterless│ │volume fraction of ethyl│ethyl alcohol contained in excisable│ │alcohol up to 9 per cent│goods │ │inclusive, in particular│ │ │beverages made on the basis of│ │ │beer, made by adding ethyl│ │
(except for beer,││alcohol
natural wines, including│
champagne, sparkling, aerated│
and brisk beverages with a│
volume fraction of ethyl│
alcohol of at most 6 per cent│
of the volume of finished│
products made of wine materials│
manufactured without adding│
│ethyl alcohol thereto)
│
Natural wines (except for│6 roubles for 1 litre
champagne, sparkling, aerated│
and brisk ones), natural│
beverages with a volume│
fraction of ethyl alcohol of at│
most 6 per cent of the volume│
of finished products made of│
wine materials manufactured│
without adding ethyl alcohol│
│thereto)
│
│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
│
│
│ │ │ │ │ │ │ │
│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
Champagne, sparkling, aerated│22 roubles for 1 litre
│and brisk wines
│ │ │ │ │Beer with normative│0 roubles for 1 litre │ │(standardised) content of a│ │ │volume fraction of ethyl│ │ │alcohol up to 0.5 per cent│ │ │inclusive │ │ │ │ │ │Beer with normative│12 roubles for 1 litre │ │(standardized) content of a│ │ │volume fraction of ethyl│ │ │alcohol over 0.5 per cent and│ │ │up to 8.6 per cent inclusive,│ │ │as well as beverages made on│ │ │the basis of beer which are│ │ │manufactured without adding│ │ │ethyl alcohol │ │ │ │ │ │Beer with normative│21 roubles for 1 litre. │ │(standardized) content of a│ │ │volume fraction of ethyl│ │ │alcohol over 8.6 per cent │ │ └───────────────────────────────┴───────────────────────────────────── ──┘
Ethyl alcohol, as well as alcoholic products, shall be taxed from July 1, 2012 and up to December 31, 2014 inclusive at the following tax rates:
┌─────────────────────┬─────────────────────────────────────────────── ──┐
│ Types of excisable │ Tax rate (in per cent and/or in roubles and │ │ goods │ kopecks for a measurement unit) │ │ ├────────────────┬───────────────┬────────────────┤ │ │ from July 1 │ from January 1│from January 1 │ │ │ to December │ to December │ to December │ │ │ 31, 2012 │ 31, 2013 │ 31, 2014 │ │ │ inclusive │ inclusive │ inclusive │ ├─────────────────────┼────────────────┼───────────────┼────────────── ──┤ │ 1 │ 2 │ 3 │ 4 │ ├─────────────────────┼────────────────┼───────────────┼────────────── ──┤ │Ethyl alcohol made of│ │ │ │ │of edible and non- │ │ │ │ │edible raw staff, in │ │ │ │ │particular denatured │ │ │ │ │ethyl alcohol, crude │ │ │ │ │alcohol, wine, │ │ │ │ │vinaceous, fruit, │ │ │ │ │brandy, Calvados and │ │ │ │ │whisky distillates: │ │ │ │ │ │ │ │ │ │sold to │0 roubles for │0 roubles for │0 roubles for │ │organisations making│litre of │litre of │litre of │ │alcohol-containing │waterless │waterless │waterless │ │perfume and cosmetic│ethyl alcohol │ethyl alcohol │ethyl alcohol │ │products in metal│contained in │contained in │contained in │ │aerosol packing│excisable │excisable │excisable
│ │and/or │goods │goods │goods │ │alcohol-containing │ │ │ │ │household chemical│ │ │ │ │products in metal│ │ │ │ │aerosol packing and│ │ │ │ │to organisations│ │ │ │ │paying excise tax in│ │ │ │ │advance (except for│ │ │ │ │ethyl alcohol │ │ │ │ │imported into the│ │ │ │ │territory of the│ │ │ │ │Russian Federation) │ │ │ │ │and/or transferred │ │ │ │ │when making │ │ │ │ │operations recognised│ │ │ │ │as excisable taxation│ │ │ │ │items in compliance│ │ │ │ │with Subitem 22 of│ │ │ │ │Item 1 of Article 182│ │ │ │ │of this Code and/or│ │ │ │ │sold (or transferred│ │ │ │ │by producers within│ │ │ │ │the structure of the│ │ │ │ │same organisation)│ │ │ │ │for making goods│ │ │ │
│which are not│ │ │ │ │recognized as│ │ │ │ │excisable items in│ │ │ │ │compliance with│ │ │ │ │Subitem 2 of Item 1│ │ │ │ │of Article 181 of│ │ │ │ │this Code; │ │ │ │ │ │ │ │ │ │sold to organisations│44 roubles for │59 roubles for│74 roubles for │ │that do not pay│litre of │litre of │litre of │ │excise duties in│waterless │waterless │waterless │ │advance (in│ethyl alcohol │ethyl alcohol │ethyl alcohol │ │particular the one│contained in │contained in │contained in │ │imported into the│excisable │excisable │excisable │ │territory of the│goods │goods │goods │ │Russian Federation)│ │ │ │ │and/or transferred│ │ │ │ │within the structure│ │ │ │ │of the same│ │ │ │ │organisation when the│ │ │ │ │taxpayer carries out│ │ │ │ │operations recognized│ │ │ │ │as an excisable item,│ │ │ │ │except for the│ │ │ │ │operations provided│ │ │ │ │for by Subitem 22 of│ │ │
│ │Item 1, Article 22 of│ │ │this Code, as well as│ │ │except │
for ethyl│
│alcohol │
sold (or│
│transferred │
by│
│producers within │
the│
│structure of the same│ │ │organisation) for│ │ │making goods which│ │ │are not recognized as│ │ │excisable items in│ │ │compliance with│ │ │Subitem 2 of Item 1│ │ │of Article 181 of│ │ │this Code and ethyl│ │ │alcohol sold by│ │ │organisations making│ │ │alcohol-containing │ │ │perfume and cosmetic│ │ │products in metal│ │ │aerosol packing│ │ │and/or │ │ │alcohol-containing │ │ │household chemical│ │ │products in metal│ │
│ │
│ │
│ │
│ │
│ │
│ │
│ │
│ │
│ │
│ │
│ │
│ │
│ │
│ │
│ │
│ │
│ │
│ │
│ │
│ │
│ │
│ │
│ │
│ │
│ │
│aerosol packing │ │ │ │Alcoholic products for │ │with a volume │ │fraction of ethyl ethyl │ │alcohol over 9 per │
│ │ │
│ │ │
│300 roubles for │400 roubles for│500 roubles
│1 litre of │1 litre of │1 litre of
│waterless ethyl │waterless ethyl│waterless
│alcohol │alcohol │alcohol
│cent (except for beer│contained in │contained in │contained in │ │, wine, sparkling │excisable goods │excisable goods│excisable goods │ │wine, (champagne), │
│
│wine beverages made │
│
│without adding │
│
│rectified ethyl │
│
│alcohol produced of │
│
│edible raw staff and/│ │ │or alcoholised grape │ │ │or other fruit mesh │ │ and/or wine │ │distillate and/or │ │fruit distillate │ │ │ │Alcoholic products for │ │with a volume │ │fraction of ethyl ethyl │ │alcohol up to 9 per │
│
│
│
│
│
│ │
│ │
│ │
│ │
│ │
│ │
│ │
│ │
│ │
│ │
│ │
│ │
│270 roubles for │320 roubles for│400 roubles
│1 litre of │1 litre of │1 litre of
│waterless ethyl │waterless ethyl│waterless
│alcohol │alcohol │alcohol
│cent (except for beer│contained in │contained in │contained in │ │, beverages made on │excisable goods │excisable goods│excisable
goods │ │basis of beer, wine, │ │ │ │ │fruit wine, sparkling│ │ │ │ │wine (champagne), │ │ │ │ │wine beverages made │ │ │ │ │without adding │ │ │ │ │rectified ethyl │ │ │ │ │alcohol produced of │ │ │ │ │edible raw staff and/│ │ │ │ │or alcoholised grape │ │ │ │ │or other fruit mesh │ │ │ │ │ and/or wine │ │ │ │ │distillate and/or │ │ │ │ │fruit distillate) │ │ │ │ │ │ │ │ │ │Wine, fruit wine │6 roubles for 1 │7 roubles for 1│ 8 roubles for 1│ │(except for sparkling│litre │ litre │ litre │ │wine (champagne), │ │ │ │ │wine beverages made │ │ │ │ │without adding │ │ │ │ │rectified ethyl │ │ │ │ │alcohol manufactured │ │ │ │ │of edible raw stuff │ │ │ │ │and/or alcoholised │ │ │ │ │grape or other fruit │ │ │ │ │mesh and/or wine │ │ │ │
│distillate and/or │ │ │ │ │fruit distillate │ │ │ │ │ │ │ │ │ │Sparkling wine │22 roubles for │24 roubles for │25 roubles for │ │(champagne) │1 litre │1 litre │1 litre │ │ │ │ │ │ │Beer with normative │ 0 roubles for │ 0 roubles for │ 0 roubles for │ │(standardized) volume│ 1 litre │ 1 litre │ 1 litre │ │share of ethyl │ │ │ │ │alcohol up to 0.5 per│ │ │ │ │inclusive │ │ │ │ │ │ │ │ │ │Beer with normative │12 roubles for │15 roubles for │18 roubles for │ │(standardized)volume │1 litre │1 litre │ 1 litre │ │share of ethyl │ │ │ │ │alcohol over 0.5 per │ │ │ │ │cent and up to 8.6 │ │ │ │ │per cent inclusive, │ │ │ │ │beverages made on the│ │ │ │ │basis of beer │ │ │ │ │ │ │ │ │ │Beer with normative │21 roubles for │ 26 roubles for│ 31 litre for │ │(standardized) volume│ 1 litre │ 1 litre │ 1 litre │ │share of ethyl │ │ │ │ │alcohol over 8.6 per │ │ │ │ │cent │ │ │
│ └─────────────────────┴────────────────┴───────────────┴────────────── ──┘
2. Abrogated from January 1, 2006. 3. Abrogated from January 1, 2006. 4. The rate of excise tax of 0 roubles per 1 litre of waterless ethyl alcohol contained in
excisable goods in respect of ethyl alcohol and/or brandy alcohol shall apply when a taxpayer sells the cited excisable goods to the persons that have presented an notice of making by the purchaser which is the manufacturer of alcoholic and/or excisable alcohol-containing products (except for alcohol-containing perfume and cosmetic products in metal aerosol packing and alcohol-containing household chemical products in metal aerosol packing) an advance payment of excise tax provided for by Item 8 of Article 194 of this Code (hereinafter referred to a notice of making an advance payment of excise tax) with a note made by the tax authority at the place of the purchaser's registration that proves making the advance payment of the excise tax or a notice of exemption from making an advance payment of an excise tax, if the purchaser of ethyl alcohol and/or brandy alcohol presents the bank guarantee provided for by Item 11 of Article 204 of this Code (hereinafter referred to as a notice of exemption from making an advance payment of excise tax) with a note made by the tax authority at the place of registration of the cited purchaser that proves exemption from making an advance payment of excise tax.
The rate of excise tax of 0 roubles per 1 litre of waterless ethyl alcohol contained in excisable goods in respect of ethyl alcohol and/or brandy alcohol shall apply when transferring ethyl alcohol, including crude ethyl alcohol, for making rectified ethyl alcohol and/or when transferring brandy alcohol within the structure of the same organisation for subsequent making of alcoholic and/or excisable alcohol-containing products, if a taxpayer files with the tax authority at the place of registration thereof in compliance with Item 7 of Article 204 of this Code a notice of making an advance payment of excise tax, as well as other documents, or in compliance with Item 11 of Article 204 of this Code a bank guarantee and a notice of exemption from making an advance payment of excise tax.
Article 194. The Procedure for Calculation of Excise Tax and Advance Payment of Excise Tax
1. The excise tax amount on excisable goods (including in case of import to the territory of the Russian Federation) concerning which firm (specific) tax rates are established shall be calculated as the product of a corresponding tax rate and the tax base estimated according to the Articles 187 - 191 of present Codes.
2. The excise tax amount on excisable goods (including imported to the territory of the Russian Federation) concerning which ad valorem (in percentage points) tax rates are established shall be calculated as the percentage share corresponding to the tax rate of the tax base defined according to Articles 187 - 191 of this Code.
3. The sum of the excise duty for excisable commodities (including for those imported to the territory of the Russian Federation), with respect to which combined tax rates are established (consisting of the fixed (specific) and advalore (percentages) tax rates), shall be calculated as the sum, obtained as a result of adding up the sum of the excise duty, calculated as the product of the fixed (specific) tax rate and of the volume of the realized (transferred, imported) excisable commodities, expressed in kind, and as the percentages share of the maximum retail price of such commodities, corresponding to the advalore (percentages) tax rate.
4. The sum total of excise tax in the case of accomplishment of transactions in the
excisable goods recognised as tax basis under the present Chapter shall calculated as the sum of the amounts of excise tax calculated under Items 1 and 2 of this Article for each type of excisable good taxable by an excise tax at different tax rates. The sum total of excise tax in the case of accomplishment of transactions in the excisable petroleum products recognised as tax basis under this chapter shall be calculated separately from the sum of excise tax on other excisable goods.
5. Sum of excise tax on excisable goods shall be calculated on the results of each tax period as applied to all operations in the sale of excisable goods, the date of sale of which (of transfer) refers to the appropriate tax period and also with allowance for all changes which increase or reduce the tax base over the respective tax period.
6. Sum of excise tax if several types of excisable goods taxed at different tax rates are imported to the territory of the Russian Federation shall be an amount received as a result of the addition of excise tax amounts calculated for each type of these goods according to Items 1 - 3 of this Article.
7. If the taxpayer does not maintain separate record-keeping of the tax base in respect of the excisable goods cited in Item 1 of Article 190 of this Code, the excise tax amount on excisable goods shall be defined on the basis of the highest tax rate of those used by the taxpayer in relation to the single tax base defined for all taxable operations.
Federal Law No. 306-FZ of November 27, 2010 supplemented Article 194 of this Code with Item 8. The Item shall enter into force from July 1, 2011
8. The organisations making in the territory of the Russian Federation alcoholic products (except for natural wines, in particular champagne, sparkling, aerated and brisk ones, and natural beverages with a volume fraction of ethyl alcohol of at most 6 per cent of the volume of finished products made of wine materials without adding ethyl alcohol) and/or excisable alcohol- containing products are obliged to make to the budget an advance payment of excise duty in respect of alcoholic and/or alcohol-containing products (hereinafter referred to as an advance payment of excise tax), unless otherwise provided for by this item.
The organisations making alcohol-containing perfume and cosmetic products in metal aerosol packing and/or alcohol-containing household chemical products in metal aerosol packing shall be relieved of the duty to make an advance payment of excise tax.
In the event of using by manufacturers of alcoholic and/or of excisable alcohol-containing products crude ethyl alcohol made in the territory of the Russian Federation for subsequent production within the structure of the same organisation of rectified ethyl alcohol which is to be used by the same organisation for making alcoholic and/or excisable alcohol-containing products, an advance payment of excise tax shall be made prior to purchasing crude ethyl alcohol and/or making the operation with respect to crude ethyl alcohol which is provided for by Subitem 22 of Item 1 of Article 182 of this Code.
For the purposes of this chapter, an advance payment of excise tax means a preliminary payment of excise tax in respect of alcoholic and/or alcohol-containing products before acquisition (purchase) of ethyl alcohol (including crude ethyl alcohol) and/or brandy alcohol made in the territory of the Russian Federation or prior to making the operation provided for by Subitem 22 of Item 1 of Article 182 of this Code. With this, for the purposes of this article, the date of acquisition (purchase) of ethyl alcohol shall be defined as the date when it is shipped by the seller thereof.
The rate of an advance payment of excise duty shall be defined on the basis of the total volume of ethyl alcohol to be purchased (to be transferred within the structure of the same organisation for subsequent manufacture of alcoholic and/or excisable alcohol-containing
products), in particular of crude ethyl alcohol and/or brandy alcohol (shown in litres of waterless alcohol) and of the appropriate rate of excise tax fixed by Item 1 of Article 193 of this Code in respect of alcoholic and/or alcohol-containing products. With this, the rate of an advance payment of excise tax shall be estimated in total for a tax period on the basis of the total volume of ethyl alcohol and/or brandy alcohol purchased from each seller and/or when making the operations provided for by Subitem 22 of Item 1 of Article 182 of this Code.
An advance payment of excise tax shall be made in the procedure and at the time established by Article 204 of this Code.
Article 195. Determining the Date of Sale (Transfer) or Receipt of Excisable Goods 1. Abolished from January 1, 2004. 2. For the purposes of this Chapter, the date of sale (transfer) of excisable goods shall be
determined as the date of shipment (transfer) of the excisable goods, in particular to the structural subdivision of a company engaged in their retail sale.
Abrogated from January 1, 2007; Abrogated from January 1, 2007; As for the transactions specified in Subitem 7 of Item 1 of Article 182 of this Code, the
date of transfer shall be deemed the date when the acceptance certificate is signed for excisable goods.
As for the transactions specified by Subitem 21 of Item 1 of Article 182 of this Code, the date of receiving directly distilled petroleum shall be deemed that date of its receipt by an organisation which has a licence for processing direcly distilled petroleum.
3. Abolished from January 1, 2004. 4. If a shortage of excisable goods is discovered the date of their sale (transfer) shall be
determined as the date of discovery of the shortage (except for cases when a shortage is within the limits of natural loss rate approved by the empowered federal executive governmental body).
5. For the transactions specified in Subitem 20 of Item 1 of Article 182 of this Code the following shall be deemed the date of receipt of denatured ethyl alcohol: the day when the denatured ethyl alcohol was received (entered in the books) by the organisation holding a certificate for the production of alcohol-free products or denatured ethyl alcohol.
Article 196. Abrogated from January 1, 2006. Article 197. Abrogated from January 1, 2006. Article 197.1. Abrogated from January 1, 2007. Article 198. The Amount of Excise Tax Charged by the Seller to the Buyer 1. The taxpayer accomplishing the transactions deemed taxable under this Chapter,
except for the transactions concerning realization (transfer) of directly distilled petroleum by a taxpayer which has a certificate for production of directly distilled petroleum to a taxpayer which has a certificate for processing directly distilled petroleum (in particular on the basis of administrative documents of the owner of directly distilled petroleum made of customer- furnished raw material (materials), and also transactions for the sale of denatured ethyl alcohol to a taxpayer holding a certificate for the production of alcohol-free products shall charge the buyer of excisable goods (the owner of the customer-furnished raw materials (materials)) with the relevant amount of excise tax.
2. In settlement documents, in particular, sheets of receipts and sheets for receipt of amounts of money from a letter of credit, source accounting documents and invoices the relevant amount of excise tax shall be shown as a separate item, except for the cases of sale of excisable goods to territories outside the territory of the Russian Federation and except for transactions concerning the sale (transfer) of directly distilled petroleum (in particular on the
basis of administrative documents of the owner of directly distilled petroleum made of customer- furnished raw material (materials) by a taxpayer having a certificate for production of directly distilled petroleum to a taxpayer having a certificate for processing of directly distilled petroleum, as well as transactions concerning the sale of denatured ethyl alcohol by a taxpayer having a certificate for production of denatured ethyl alcohol to a taxpayer having a certificate for production of alcohol-free products.
3. In the event of sale of excisable goods for which the sale is effected by means of the transactions exempt from taxation under Article 183 of this Code, the settlement documents, source accounting documents and invoices shall be made out without showing relevant excise tax amounts as separate items. In this case the annotation or rubber stamp "Without excise tax" shall be entered in the said documents.
4. In the event of sale (transfer) of excisable goods on a retail basis the relevant amount of excise tax shall be included in the price of said goods. In this case in the labels and price-tags of the goods posted by the seller and also in the cash receipts and other documents issued to the buyer the relevant amount of excise tax need not be shown as a separate item.
5. Abrogated from January 1, 2007. 6. In the event of importation of excisable goods into the territory of the Russian
Federation and other territories under its jurisdiction the relevant filled-in customs forms and settlement documents confirming the fact of payment of the excise tax shall be used as verification documents to establish the availability of proper grounds for tax deductibles.
7. In the event of exportation of excisable goods under the customs procedure of export out of the territory of the Russian Federation the following documents shall be filed with the tax body at the place of recording of the taxpayer within 180 calendar days after the sale of the said goods to confirm the availability of proper grounds for excise tax exemption and tax deductibles:
1) the contract (copy of the contract) of the taxpayer with a party under contract for the delivery of excisable goods. If the export delivery of excisable goods is effected under a commission agency contract, commission contract or agency contract the taxpayer shall present to the tax bodies the commission agency contract, commission contract or agency contract (copies of these contracts) and the contract (copy of the contract) of the person who carries out the export delivery of the excisable goods on behalf of the taxpayer (under a commission agency contract, commission contract or agency contract) with a party under contract.
If excisable goods produced from the customer-furnished raw materials are exported by the owner of the customer-furnished raw materials and materials the taxpayer shall present to the tax bodies the contract between the owner of the excisable goods produced from the customer-furnished raw materials and the taxpayer for the production of excisable goods and the contract (copy of the contract) between the owner of the customer-furnished raw materials and the party under contract.
When the exportation of excisable goods produced from the customer-furnished raw materials is effected by another person under a commission agency contract or another contract with the owner of the customer-furnished raw materials the taxpayer being the producer of these goods from the customer-furnished raw material shall present the following to the tax bodies apart from the contract between the owner of the excisable goods produced from the customer- furnished raw materials and the taxpayer for the production of the excisable goods: the commission agency contract, commission contract or agency contract (copies of the said contracts) between the owner of these excisable goods and the person who effects the export delivery of the goods and also the contract (copy of the contract) of the person who effects the export delivery of the excisable goods with the party under contract.
Abrogated from January 1, 2007;
2) the payment documents and a bank statement (copies thereof) confirming that the proceeds from the sale of the excisable goods to a foreign person have been received in the taxpayer's account in a Russian bank.
Where the export delivery of excisable goods is effected under a commission agency contract, commission contract or agency contract the taxpayer shall present to the tax bodies payment documents and a bank statement (copies thereof) to confirm that the proceeds from the sale of the excisable goods to a foreign person have been actually received in the account of the commission agent (attorney, agent) in a Russian bank.
Where the exportation of excisable goods produced from the customer-furnished raw materials and materials is effected by the owner of the said goods the taxpayer producing these goods from the customer-furnished raw materials and materials shall present to the tax bodies the payment documents and a bank statement (copies thereof) to confirm that the whole proceeds from the sale of the excisable goods to a foreign person have been received in a Russian-bank account of the owner of the excisable goods produced from the customer- furnished raw materials and materials.
When proceeds from the sale of excisable goods to a foreign person come to an account of the taxpayer or the owner of these excisable goods from a third person the following documents shall be filed with the tax bodies apart from payment documents and a bank statement (copies thereof): the agency contracts for payment for exported excisable goods concluded between the foreign person and the organisation (person) that effected the payment.
If the non-entry of foreign currency proceeds from the sale of excisable goods in the territory of the Russian Federation is done in compliance with the procedure envisaged by the currency legislation of the Russian Federation, the taxpayer shall present to the tax bodies the documents (copies of the documents) confirming the right to abstain from bringing the foreign currency proceeds into the territory of the Russian Federation;
3) the customs declaration (a copy thereof) bearing annotations by the Russian customs body that cleared the goods under the customs procedure of export and of the Russian customs authority through which goods have been exported from the customs territory of the Customs Union (hereinafter referred to in this article as the Russian customs authority at the place of departure).
In the event of exportation of petroleum products under the customs procedure of export out of the territory of the Russian Federation by pipeline a complete customs declaration shall be presented bearing annotations by the Russian customs body that performed customs formalities in respect of the said petroleum product exportation.
In the event of exportation of petroleum products under the customs procedure of export across the border of the Russian Federation with a member state of the Customs Union, where customs clearance has been abolished, to third countries, shall be filed a customs declaration bearing notes of the Russian customs authority that has performed customs formalities in respect of the said exportation of excise goods.
4) copies of carriage or forwarding documents or other documents bearing notes of Russian customs authorities at the place of departure, except for the exportation of petroleum products under the customs procedure of export across the border of the Russian Federation.
In the event of exportation of petroleum products under the customs regime of export via sea ports, copies of the following documents shall be presented by the taxpayer to the tax bodies to confirm that the goods have been exported out of the territory of the Russian Federation:
the instructions for shipment of the exported petroleum products complete with an indication of the unloading port and the annotation "Loading permitted" by the Russian customs authority at the place of departure;
the bill of lading for the carriage of the exported petroleum products with an indication of the place located outside the territory of the Russian Federation in the item "Unloading Port".
Copies of carriage, forwarding and/or other documents confirming the exportation of petroleum products out of the territory of the Russian Federation may not be filed in the case of exportation of petroleum products under the customs procedure of pipeline exportation.
When petroleum products are exported under the customs procedure of export in railway tankers the taxpayer shall present the following to the customs body to confirm that the goods have been exported out of the territory of the Russian Federation: copies of the carriage, forwarding and/or other documents confirming that the petroleum products have been exported out of the customs territory of the Russian Federation bearing annotations by the border customs body.
In the event of exportation of goods under the customs procedure of export across the border of the Russian Federation with a member state of the Customs Union, with customs clearance having been abolished at this border, to third countries, copies of carriage and forwarding documents shall be presented bearing notes made by the Russian customs authority that has performed customs formalities in respect of the said goods exportation.
If thereafter the taxpayer presents documents (copies of documents) to tax bodies to validate tax exemption the amounts of tax paid shall become refundable to the taxpayer in the manner and on the terms envisaged by Article 203 of this Code.
7.1. In case of importation into the by-port special economic zone of Russian goods placed under the customs procedure of free customs zone, in order to confirm the validity of excise duty exemption and tax deductions one shall present to the tax body at the place of taxpayer's recording within 180 days from importation of said goods into the by-port special economic zone the following documents:
1) contract (copy of contract) made with the resident of special economic zone; 2) copy of certificate of registration of person, as the resident of special economic zone
issued by the federal executive body authorised to perform the functions of managing special economic zones or by its territorial body;
3) customs declaration (its copy) bearing the notes of the customs body on the release of goods in line with the customs procedure of free customs zone or in case of importation into the by-port special economic zone of Russian goods placed outside the by-port special economic zone under the customs procedure of export, customs declaration (its copy) bearing the notes of the customs body which released the goods in line with the customs procedure of export and of the customs body which is authorised to carry out customs procedures and customs operations in case of customs clearance of goods as is envisaged under the customs procedure of free customs zone and within whose area of activity the by-port special economic zone is situated;
4) documents confirming the transfer of goods to the resident of the by-port special economic zone;
5) documents specified under Subitem 1 of Item 7 of this Article in case of importation into the by-port special economic zone of goods placed outside the by-port special economic zone under the customs procedure of export.
8. In the event of non-filing or incomplete filing of the documents specified in Item 7 of this Article and which confirm the fact of exportation of excisable goods to a territory outside the territory of the Russian Federation and must be filed with the tax bodies at the organisation's location (at the place of residence of the individual entrepreneur) excise tax shall be paid on the said excisable goods in the manner established by this Chapter for transactions in excisable goods in the territory of the Russian Federation.
9. When a taxpayer having a sells denatured ethyl alcohol licence for production of denatured ethyl alcohol to an organisation having a licence for production of alcohol-free products, the appropriate excise amounts shall not be made out separately in settlement documents, primary accounting documents and invoices. When a taxpayer having a certificate for production of directly distilled petroleum transfers directly distilled petroleum on the basis of regulatory documents of the owner to a person having the certificate for processing of directly distilled petroleum the settlement documents, primary accounting documents and invoices (advanced by the manufacturer of directly distilled petroleum to the owner thereof, as well as by the owner of directly distilled petroleum to the purchaser thereof), shall not shown the appropriate excise amounts separately therein. For this, the stamp "Less excise duty" shall be affixed to said documents or such note in writing shall be entered thereto.
When directly distilled petroleum is sold by a taxpayer having a certificate for production of directly distilled petroleum to a person having a certificate for processing of directly distilled petroleum, the appropriate excise amounts shall not be shown separately in the settlement documents, primary accounting documents and invoices. For this, the stamp "Less excise duty" shall be affixed to said documents or such note in writing shall be entered thereto.
Federal Law No. 117-FZ of July 7, 2003 amended Article 199 of this Code. The amendments shall enter into force from January 1, 2004 See the previous text of the Article
Article 199. The Procedure for Referring Excise Tax Amounts
1. Amounts of excise tax calculated by the taxpayer in case of sale of excisable goods (except for sale on a gratuitous basis) and presented to the buyer, shall be referred to the taxpayer to expenses accepted for deduction when calculating the organisation's profit tax.
Amounts of excise tax calculated by the taxpayer on operations of transfer of excisable goods recognised as an item of taxation according to this Chapter, and also in case of their sale on a gratuitous basis shall be referred to the taxpayer to the charge of corresponding sources to the charge of which are referred expenses under said excisable goods.
2. Amounts of excise tax presented by the taxpayer to the buyer in case of sale of excisable goods for the buyer shall be accounted in the cost of bought excisable goods, unless otherwise stipulated by Item 3 of this Article.
Amounts of excise tax actually paid when importing excisable goods to the territory of the Russian Federation and other territories under its jurisdiction shall be taken into account in the cost of said excisable goods, unless otherwise is stipulated by Item 3 of this Article.
Amounts of excise tax presented by the taxpayer to the owner of the customer-furnished raw material (materials), shall be referred by the owner of customer-furnished raw material (materials) (except for petroleum products) to the cost of excisable goods produced from said raw material (materials) (except for petroleum products).
3. There shall not be included into the cost of acquired, or imported to the territory of the Russian Federation, or transferred on commission, excisable goods and there shall be subject to deduction or return in the procedure provided for by this Chapter the amounts of the excise tax the purchaser is charged with when buying said goods, or the amounts of the excise tax subject to payment when importing to the territory of the Russian Federation, or the amounts of the excise tax the owner of goods (materials) made on commission is charged with when transferring excisable goods used as raw materials in production of other excisable goods. Said provision shall apply where the rates of the excise tax with regard to the excisable goods used as raw materials and the rates of the excise tax with regard to the excise goods made from
these raw materials are determined on the basis of an equal measurement unit of the tax base.
4. In the event of accomplishment of the transactions in denatured ethyl alcohol specified by Subitem 20 of Item 1 of Article 182 of this Code and (or) in the event of accomplishment of the transactions in directly distilled petroleum specified in Subitem 21 of Item 1 of Article 182 of this Code, the amount of excise tax shall be accounted for in the following manner:
1) the amount of excise tax calculated by a taxpayer on the transactions specified in Subitem 20 of Item 1 of Article 182 of the present Code, if the taxpayer further uses the denatured ethyl alcohol produced by him as raw material for making alcohol-free products, shall not be included into the value of transferred denatured ethyl alcohol. The amount of excise tax calculated on the transactions specified in Subitem 20 of Item 1 of Article 182 of this Code, if a taxpayer further uses the denatured ethyl alcohol produced by him as raw material for making alcohol-free products, shall be included into the value of transferred denatured ethyl alcohol;
2) the amount of excise tax calculated by a taxpayer on the transactions specified by Subitem 21 of Item 1 of Article 182 of this Code, in the event of further use (in particular in the event of transfer for processing on a commission basis) of produced directly distilled petroleum as raw material for making petrochemical products, shall not be included into the value of transferred directly distilled petroleum. The amount of excise tax calculated on the operations specified by Subitem 21 of Item 1 of Article 182 of this Code, if a taxpayer further uses the directly distilled petroleum produced by him as raw material for making petrochemical products, shall be included into the value of the transferred directly distilled petroleum.
Federal Law No. 306-FZ of November 27, 2010 supplemented Article 199 of this Code with Item 5. The Item shall enter into force from July 1, 2011
5. The sums of an advance payment estimated in compliance with Item 8 of Article 194 of this Code shall not be accounted in the cost of alcoholic and/or excisable alcohol-containing products and shall be subject to deduction in compliance with Item 16 of Article 200 of this Code.
Article 200. Tax Deductions 1. The taxpayer has the right to reduce the excise tax amount on excisable goods
defined according to Article 194 of this Chapter by tax deductions laid down in this Article.
2. Deductible shall be the amounts of excise tax presented by vendors and paid by the taxpayer when acquiring excisable goods or paid by the taxpayer when importing excisable goods into the customs territory of the Russian Federation and into other territories and objects under its jurisdiction that have acquired the status of the Customs Union's goods and have been subsequently used as raw stuff for making excisable goods, unless otherwise established by this item. When estimating the amount of excise tax in respect of alcohol-containing and/or alcoholic products (except for natural wines, in particular champagne, sparkling, aerated and brisk ones, and natural beverages with a volume fraction of ethyl alcohol at most 6 per cent of the volume of finished products made of wine materials without adding ethyl alcohol), the cited tax deductions shall be made within the limits of the amount of excise tax estimated in respect of the excisable goods used as raw stuff and made in the territory of the Russian Federation on the basis of the volume of used goods (shown in litres of waterless ethyl alcohol) and the rate of excise tax fixed by Item 1 of Article 193 of this Code in respect of ethyl alcohol and/or brandy alcohol sold to organisations that have made an advance payment of excise tax. In the event of using as raw stuff in making alcoholic and/or excisable alcohol-containing products excisable goods imported into the territory of the Russian Federation, tax deductions shall be made within the limits the sum of excise tax estimated on the basis of the volume of used goods (in litres of
waterless ethyl alcohol) and the rate of excise tax fixed by Item 1 of Article 193 of this Code in respect of ethyl alcohol and/or brandy alcohol sold to organisations that have not made an advance payment of excise tax.
If the said excisable goods (except for petroleum products) get lost in the course of production, storage, relocation or subsequent technological processing thereof, the amounts of excise tax shall also be subject to deduction. In such a case the following shall be subject to deduction: the amount of excise relating to the part of goods irreparably lost within the in- process loss normative standards and (or) natural wear and tear rates endorsed by the authorised federal executive body for a relevant group of goods.
3. In the event of transfer of excisable goods produced from the customer-furnished raw materials (materials) if the customer-furnished raw materials (materials) are excisable goods the deductibles shall be the amounts of excise tax paid by the owner of the said customer-furnished raw materials (materials) at the acquisition thereof or paid by him at the importation of these raw materials (materials) into the territory of the Russian Federation and other territories and objects under its jurisdiction that have obtained the status of goods of the Customs Union and also the amounts of excise tax paid by the owner of these customer-furnished raw materials (materials) at the production thereof.
4. Deductible shall be amounts of excise tax paid on the territory of the Russian Federation on ethyl alcohol produced from food raw material used in the production of wine materials and thereinafter used in the production of alcoholic products.
5. Deductible shall be amounts of excise tax paid by the taxpayer when a buyer returns excisable goods (including return during warranty period) or rejects such.
6. Abrogated from January 1, 2007. 7. The taxpayer shall be entitled to reduce the sum total of excise tax on excisable goods
determined under Article 194 of this Code by the sum of excise tax calculated by the taxpayer on the amounts of advance and/or other payments received to offset future delivery of excisable goods.
8. Abrogated from January 1, 2007. 9. Abrogated from January 1, 2007. 10. Abrogated from January 1, 2007. 11. Deductible are excise tax amounts accrued when denatured ethyl alcohol was
received (entered in the books) by a taxpayer holding a certificate for the production of alcohol- free products if denatured ethyl alcohol is used to produce alcohol-free products (if documents are filed in accordance with Item 11 of Article 201 of this Code).
12. Deductible are excise tax amounts accrued by a taxpayer holding a certificate for the production of denatured ethyl alcohol if denatured ethyl alcohol is sold to a taxpayer holding a certificate for the production of alcohol-free products (if documents are filed in accordance with Item 12 of Article 201 of this Code).
13. The amounts of excise duty calculated by a taxpayer having a certificate for production of directly distilled petroleum, when selling directly distilled petroleum to a taxpayer having a certificate for processing directly distilled petroleum, shall be subject to deduction (in the event of submitting the documents in compliance with Item 13 of Article 201 of this Code).
14. The amount of excise duty calculated by a taxpayer having a certificate for production of directly distilled petroleum shall be subject to deduction in the event of making the transactions in directly distilled petroleum specified by Subitems 7 and 12 of Item 1 of Article 182 of this Code (in the event of submitting the documents, proving the use of directly distilled petroleum for making petrochemical products, to persons, having a certificate for processing directly distilled petroleum, in compliance with Item 14 of Article 201 of this Code).
15. The amounts of excise duty calculated upon receiving directly distilled petroleum by a taxpayer, which has the certificate for processing of directly distilled petroleum, shall be subject to deduction, if the taxpayer himself uses directly distilled petroleum for making petrochemical products and (or) transfers directly distilled petroleum for making petrochemical products on a commission basis (on the basis of a contract of rendering services related to processing of the directly distilled petroleum possessed by this taxpayer) upon submission of the documents in compliance with Item 15 of Article 201 of this Code.
Federal Law No. 306-FZ of November 27, 2010 supplemented Article 200 of this Code with Item 16. The Item shall enter into force from July 1, 2011
16. When estimating excise tax in respect of sold alcoholic and/or excisable alcohol- containing products, subject to deduction shall be the sum of an advance payment of excise tax paid by the taxpayer within the limits of the amount of this payment paid in respect of acquired ethyl alcohol and/or brandy alcohol (of the one transferred within the structure of the same organisation) that has been actually used in making sold alcoholic and/or excisable alcohol- containing products, in particular in respect of acquired crude ethyl alcohol and/or crude ethyl alcohol transferred within the structure of the same organisation for making rectified ethyl alcohol subsequently used for producing alcoholic and/or excisable alcohol-containing products, provided that the documents in compliance with Items 17 and/or 18 of Article 201 are presented.
The sum of an advance payment of excise tax falling at the volume of ethyl alcohol and/or brandy alcohol not used in the expired tax period for making the sold alcoholic and/or excisable alcohol-containing products shall be subject to deduction in the next tax period and in those following it within which the acquired ethyl alcohol will be used for making the cited alcoholic and/or excisable alcohol-containing products.
Federal Law No. 306-FZ of November 27, 2010 supplemented Article 200 of this Code with Item 17. The Item shall enter into force from July 1, 2011
17. The sum of an advance payment of excise duty to be deducted shall be reduced by the amount of excise duty falling at the volume of ethyl alcohol and/or brandy alcohol irretrievably lost in the course of transportation, storage and movement within the structure of the same organisation and its subsequent processing treatment, except for the losses within the limits of natural loss norms endorsed by an authorised federal executive power body.
Federal Law No. 306-FZ of November 27, 2010 supplemented Article 200 of this Code with Item 18. The Item shall enter into force from July 1, 2011
18. When reorganising an organisation that has made an advance payment of excise tax, the right to the tax deduction provided for by Item 16 of this article shall passover to its legal successor on condition that the provisions of Items 17 and/or 18 of Article 201 of this Code are observed.
Article 201. The Procedure for Tax Deductions' Application
1. The tax deductions stipulated by Items 1 - 4 of Article 200 of this Code shall be made on the basis of settlement documents and invoices drawn up by vendors when the taxpayer acquires excisable goods or presented by a taxpayer to the owner of customer-furnished raw (materials) in production thereof, or on the basis of customs declarations or other documents confirming the fact of import of excisable goods to the territory of the Russian Federation and other territories under its jurisdiction and the payment of a corresponding excise tax amount, unless otherwise provided for by this Article.
Deductible shall only be amounts of excise tax actually paid by vendors in case of purchase of excisable goods or presented by a taxpayer to the owner of customer-furnished raw (materials) in production thereof, or actually paid in case of import of excisable goods to the territory of the Russian Federation and other territories under its jurisdiction which were released for free circulation.
If third persons pay for excisable goods used as raw material in the production of other goods, tax deductions shall be made if settlement documents give the name of the organisation for which the payment was made.
If excisable goods on which on the territory of the Russian Federation excise tax has already been paid were used as the customer-furnished raw material tax deductions, when the taxpayers submit copies of payment documents, a mark of the bank shall be necessary to confirm the fact of payment of the tax by the owner of the raw material (materials) or the fact of payment by the owner of the cost of the raw material at prices which include excise tax.
The tax deductions provided for using excisable goods previously made by a taxpayer from customer-furnished raw materials, as customer-furnished raw materials shall be effected on the basis of copies of the basic documents confirming the fact of charging the owner of this raw materials with the said amounts of the excise tax by a taxpayer (of an act of acceptance and conveyance of excisable goods made, or of an act of production, or of an act of return of excisable goods for production) and of payment documents marked by a bank which confirm the fact that the owner of the raw materials has paid for production of the excisable goods taking into account the excise duty.
2. The deductions of amounts of excise tax specified in Item 4 of Article 200 of this Code shall be made on the basis of the volumetric share of ethyl alcohol used for making wine materials at the time of acquiring the wine materials, in the event of submission by a taxpayer engaged in making alcoholic products of the following documents (copies thereof) to the tax authorities:
1) contract for wines materials' purchase and sale made by the producer of the wine materials and the producer of alcoholic products;
2) payment documents bearing a bank note which proves payment for acquired wine materials;
3) commodity bills of lading concerning the supply of wine materials and invoices; 4) blend certificates; 5) certificate proving wine materials' writing-off to production.
3. The deductions of amounts of excise tax stated in Items 1-4 of Article 200 of this Code shall be made concerning the cost of corresponding to excisable goods used as basic raw material, such cost being actually included into production outlays of other excisable goods accepted for deduction when calculating the organisation's profit tax.
If over a reporting tax period the cost of excisable goods (raw material) is referred to production outlays of other excisable goods without payment of the excise tax on these goods (raw material) to the vendors, the amounts of excise tax shall be deductible in the reporting period when it was paid to the vendors.
4. Abrogated from January 1, 2007. 5. The deductions of amounts of excise tax indicated in Item 5 of Article 200 of this
Code, shall be effected in full after appropriate adjustment operations in connection with the return of these goods or rejection of these goods are reflected in the record-keeping, but no later than one year from the time of return of these goods or rejection of these goods.
6. Abrogated from January 1, 2007. 7. The tax deductions indicated in Item 7 of Article 200 of this Code shall be effected
upon showing in accounts operations in sale of excisable goods. 8. Abrogated from January 1, 2007. 9. Abrogated from January 1, 2007. 10. Abrogated from January 1, 2007. 11. The tax deductions specified in Item 11 of Article 200 of the present Code are
effected when a taxpayer files the following documents with tax bodies to confirm the fact that an alcohol-free product is produced from denatured ethyl alcohol:
1) the certificate for the production of the alcohol-free product; 2) a copy of the contract concluded with the producer of denatured ethyl alcohol; 3) a register of the invoices presented by the producers of denatured ethyl alcohol. The
form and procedure for filing registers with tax bodies are defined by the Ministry of Finance of the Russian Federation;
4) an in-house transportation note; 5) a certificate of acceptance acknowledging delivery and acceptance by the taxpayer's
structural units; 6) a certificate of writing off for production purposes as well as other documents. 12. The tax deductions mentioned in Item 12 of Article 200 of the present Code are
implemented when a taxpayer files the following documents with tax bodies to confirm the fact that an alcohol-free product is produced from denatured ethyl alcohol:
1) a certificate for the production of denatured ethyl alcohol; 2) a copy of a contract concluded with the taxpayer holding a certificate for the production
of the alcohol-free product; 3) registers of invoices bearing an annotation by the tax body with which the buyer
(recipient) of denatured ethyl alcohol has registered. The form and procedure for filing registers with tax bodies is defined by the Ministry of Finance of the Russian Federation.
The said annotation is entered if the information available in the tax return of the taxpayer being a buyer holding a certificate matches the information contained in the registers of invoices presented by the taxpayer being the buyer. The annotation shall be entered by the tax body within five days after the date of filing of the tax return, in the procedure defined by the Ministry of Finance of the Russian Federation;
4) the notes of release of denatured ethyl alcohol; 5) the certificates of acceptance of denatured ethyl alcohol. 13. The tax deductions, specified by Item 13 of Article 200 of this Cod, shall be made
upon a taxpayer filing the following documents with the tax authorities: 1) copy of the contract made with a taxpayer having a certificate for processing directly
distilled petroleum; 2) registers of invoices bearing a note of the tax authority with which the purchaser
(recipient) of directly distilled petroleum is registered. The form of, and procedure for, submitting the registers to the tax authorities shall be defined by the Ministry of Finance of the Russian Federation. The said note shall be made in the event of correspondence of the data stated in the tax declaration of the taxpayer being the purchaser to the data contained in the registers of invoices submitted by the taxpayer being the purchaser. The said note shall be made by the tax authorities at the latest in five days as of the date of submitting the tax declaration in the procedure defined by the Ministry of Finance of the Russian Federation.
14. The tax deductions mentioned in Item 14 of Article 200 of this Code shall be made upon the filing with the tax authorities by a taxpayer having the certificate for production of directly distilled petroleum of the following documents, when delivering it (in particular on the basis of regulatory documents of the directly distilled petroleum's owner) to the person having a certificate for processing directly distilled petroleum:
1) when delivering directly distilled petroleum for processing on a commission basis:
a copy of the contract made by the taxpayer with the person having the certificate for processing directly distilled petroleum;
a copy of the certificate for processing directly distilled petroleum of the person with which the contract of processing directly distilled petroleum has been made;
register of the invoices sent by the person having the certificate for processing of directly distilled petroleum. The form of, and procedure for, submitting registers to the tax authorities shall be defined by the Ministry of Finance of the Russian Federation;
2) when delivering directly distilled petroleum (in particular on the basis of regulatory documents of the directly distilled petroleum's owner) to the person having the certificate for processing directly distilled petroleum:
a copy of the contract made by the owner of directly distilled petroleum and the taxpayer; a copy of the contract made by the owner of directly distilled petroleum and the person
having the certificate for processing directly distilled petroleum; a copy of regulatory documents of the directly distilled petroleum's owner (if such
documents are available) for the taxpayer to deliver directly distilled petroleum to the person having the certificate for processing directly distilled petroleum;
waybill as to the delivery of directly distilled petroleum or certificate of transfer of directly distilled petroleum to the person having a certificate for processing directly distilled petroleum.
15. The tax deductions mentioned in Item 15 of Article 200 of this Code shall be made upon submission by a taxpayer to the tax authorities of any of the following documents proving the fact of transferring directly distilled petroleum by the taxpayer proper and (or) by the organisation, rendering to the taxpayer the services related to processing of directly distilled petroleum, for production of petrochemical products:
1) internal carriage note; 2) material realease note; 3) procurement limit card; 4) certificate of acceptance of raw materials for processing; 5) acceptance certificate for delivery/acceptance between the taxpayer's structural units; 6) write-off to production certificates. 16. Tax deductions of the amounts of excise duty actually paid to the sellers when
purchasing denatured ethyl alcohol for making alcohol-containing perfumery and cosmetic products in metal aerosol tare and (or) for making alcohol containing household chemical products in metal aerosol tare shall be made upon submission of the following documents by a taxpayer to the tax authorities:
1) certificate for making alcohol-containing perfumery and cosmetic products in metal aerosol tare and (or) certificate for making alcohol containing household chemical products in metal aerosol tare;
2) copy of the contract made with the producer of denatured ethyl alcohol; 3) invoices sent by the producer of denatured ethyl alcohol; 4) payment documents proving the fact of paying excise duty on denatured ethyl alcohol; 5) write-off to production certificates (acceptance certificates for delivery/acceptance
between the taxpayer's structural units, procurement limit cards and other documents).
Federal Law No. 306-FZ of November 27, 2010 supplemented Article 201 of this Code with Item 17. The Item shall enter into force from July 1, 2011
17. The tax deductions provided for by Item 16 of Article 200 of this Code shall be made by the taxpayers acquiring (purchasing) ethyl alcohol and/or brandy alcohol on the basis of the documents provided for by Item 7 of Article 204 of this Code, as well as of the following documents (copies thereof) to be filed with a tax authority concurrently with the tax declaration in respect of excise taxes:
1) a contract of purchase and sale of ethyl alcohol and/or brandy alcohol made by the manufacturer of alcohol and/or excisable alcohol-containing products and the manufacturer of ethyl alcohol and/or brandy alcohol;
2) transportation way-bills providing for shipment of ethyl and/or brandy alcohol by the seller';
3) a write-off certificate in respect of ethyl alcohol and/or brandy alcohol to be used for production purposes.
Federal Law No. 306-FZ of November 27, 2010 supplemented Article 201 of this Code with Item 18. The Item shall enter into force from July 1, 2011
18. The tax deductions provided for by Item 16 of Article 200 of this Code shall be made by taxpayers making the operations cited in Subitem 22 of Item 1 of Article 182 of this Code on the basis of the documents provided for by Item 7 of Article 204 of this Code, as well as of any of the following documents (copies thereof) filed with a tax authority concurrently with the tax declaration in respect of excise taxes that prove the transfer of ethyl alcohol and/or brandy alcohol for making alcoholic and/or excisable alcohol- containing products:
1) bill of lading in respect of internal movement of ethyl alcohol and/or brandy alcohol; 2) transfer certificate in respect of ethyl alcohol and/or brandy alcohol between the
taxpayer's structural units; 3) a write-off certificate in respect of ethyl alcohol and/or brandy alcohol to be used for
production purposes.
Federal Law No. 110-FZ of July 24, 2002 amended Article 202 of this Code. The amendments shall enter into force from January 1, 2003 See the previous text of the Article
Article 202. Payable Excise Tax Amount 1. The excise tax amount payable by the taxpayer performing operations recognised as
an item of taxation according to this Chapter shall be defined by results of each tax period as reduced by tax deductions stipulated by Article 200 of this Code, the excise tax amount defined according to Article 194 of this Code.
2. Abolished from January 1, 2004. 3. The excise tax amount payable in case of import of excisable goods to the territory of
the Russian Federation shall be determined according to Item 6 of Article 194 of this Code.
4. The excise tax amount payable by the taxpayers performing the primary sale of excisable goods originating and imported from the territory member states of the Customs Union with which customs clearance of excisable goods to be moved across the border of the Russian Federation has been abolished shall be determined according to Article 194 of this Code.
5. If the amount of excise tax deductions over any tax period exceeds the tax amount calculated on sold excisable goods, the taxpayer shall pay no tax in such an excise tax period.
The amount of excise tax deductions exceeding the amount of tax calculated on transactions, recognised as the object of taxation in accordance with this Chapter, shall be subject to offset to the charge of current and/or future payments in the following tax period on this tax.
The amount of excise tax deductions exceeding the amount of tax calculated on transactions, recognised as the object of taxation in accordance with this Chapter, carried out over a reporting tax period shall be deductible from the total amount of excise tax in the following tax period as priority in comparison with other tax deductions.
Article 203. The Refundable Amount of Excise Tax 1. If according to the results of the tax period tax deductible amount exceeds the amount
of excise tax calculated on transactions in excisable goods deemed tax basis under this Chapter then according to the results of the tax period the resulting difference shall be subject to reimbursement (setoff, refund) to the taxpayer under the provisions of this Article.
2. Said amounts shall be used over a reporting tax period and during three tax periods thereafter to meet obligations to pay tax or fees, including the taxes paid in connection with the movement of excisable goods across the border of the Russian Federation, to pay fines, and to settle arrears and amounts of tax penalties awarded to the taxpayer which are subject to transfer to the same budget.
The tax authorities shall make the offset their own while on taxes paid in connection with the movement of excisable goods across the customs border of the Russian Federation, in coordination with the customs authorities and within 10 days shall inform thereof the taxpayer.
3. Upon lapse of three tax periods following a reporting tax period, an amount which was not offset shall be refundable to the taxpayer upon his application.
Within two weeks after receiving said application, the tax authorities shall take a decision on refunding said amount to the taxpayer from a corresponding budget and by the same deadline send this decision for execution to a corresponding body of the federal treasury. Said amounts shall be refunded by bodies of the Federal Treasury within two weeks after receiving the decision of the tax authorities. If such decision is not received by the appropriate body of the Federal Treasury within seven days from the date of its sending by the tax authority, the eighth day from the date of sending such a decision by the tax authority shall be date of receipt of such a decision.
If the deadlines laid down by this Item are violated, interest shall be charged on the amount refundable to the taxpayer on the basis of one three hundred and sixtieth rate of refinancing of the Central Bank of the Russian Federation for each day of delay.
4. The amounts stipulated by Article 201 of this Code, in respect of transactions in excisable goods defined by Subitem 4 of Item 1 of Article 183 of this Code shall be subject to offset (refund) on the basis of documents defined by Item 7 of Article 198 of this Chapter.
The reimbursement is made no later than three months from the date of submission of documents stipulated by Item 7 of Article 198 of the present Code.
During said term, the tax authorities shall check the propriety of tax deductions and take a decision to reimburse by offset or refund of the appropriate amounts or to refuse (in full or partially) the reimbursement.
If the tax authorities decided to deny (completely or partially) the reimbursement, it is obliged to provide the taxpayer with a reasoned conclusion no later than 10 days after the corresponding decision was taken.
In case the prescribed period the tax authorities took no decision to deny and/or no corresponding conclusion was submitted to the taxpayer, the tax authorities are obliged to decide to reimburse the amounts on which the decision to refuse was not taken and to notify the taxpayer on the decision taken within 10 days.
In case the taxpayer has any arrears or fines on the excise tax, arrears and fines on other taxes, or indebtedness on awarded tax sanctions subject to transfer to the same budget from which the refund is to be made, they shall be subject to offset as the priority by decision of the tax authority.
The tax authorities shall make said offset and within 10 days inform thereof the taxpayer. If the tax authorities decide to reimburse the amounts, and in the presence of any arrears
on the excise tax accrued over a period between the date of submission of tax declaration and the date of reimbursement of the appropriate amounts, not exceeding the amount subject to reimbursement, as per the decision of tax authorities, no fine shall be charged on the amount of arrears.
In case the taxpayer has no arrears or fines on the excise tax, arrears, fines on other taxes, or arrears on awarded tax sanctions subject to transfer to the same budget from which the refund is to be made, the amounts subject to reimbursement shall be off-set against current payments on the tax and/or other taxes payable to the same budget, and also on the taxes paid in connection with the movement of goods (of works, services) across the border of the Russian Federation as agreed with customs authorities or refundable to the taxpayer upon his request.
No later than the last day of the term specified in Paragraph 2 of this Item, the tax body shall adopt a decision to refund the excise tax amount at the expense of a relevant budget (the budget of a territorial road fund) and within the same term it shall forward this decision to a relevant Federal Treasury body for execution.
The return of amounts of excise tax is effected by bodies of the Federal Treasury within two weeks after receiving the decision of the tax authorities. If said decision is not received by the appropriate body of the Federal Treasury after seven days from the date of direction by this tax authority, the eighth day from the date of sending such decision by the tax authority shall be date of receipt of such decision.
If the deadlines laid down by this Item are violated, interest shall be charged on the amount of excise tax refundable to the taxpayer on the basis of one three hundred and sixtieth rate of refinancing of the Central Bank of the Russian Federation for each day of delay.
5. Abrogated from January 1, 2007. Federal Law No. 306-FZ of November 27, 2010 supplemented Article 203 of this Code
with Item 6. The Item shall enter into force from July 1, 2011 6. When liquidating an organisation engaged in making alcoholic and/or excisable
alcohol-containing products that has arrears of excise taxes and other taxes, debts on appropriate penalties and/or fines which are subject to payment or recovery in compliance with this Code, the sum of an advance payment of excise tax is subject to setting off by a tax authority on condition of filing by the taxpayer with the tax authority the documents provided for by Item 17 and/or 18 of Article 201 of this Code on the basis of the decision on setting off the sum of the advance payment of excise duty for repaying the cited arrears and debts on penalties and/or fines. With this, penalties on the cited arrears shall be charged before the date of adoption by the tax authority of the decision to set off the sum of the advance payment of excise duty.
If a taxpayer does not have arrears of excise taxes or other taxes, or debts on appropriate penalties and/or fines which are subject to payment or recovery where it is provided for by this Code, as well as when the sum of the actually paid advance payment of excise tax exceeds the amounts of the cited arrears of excise taxes and other taxes, as well as of debts on appropriate penalties and/or fines, the sum of the advance payment of excise duty shall be repaid to the taxpayer on the basis of the tax authority's decision to return (in full or in part) the sum of the actually paid advance payment of excise tax.
Article 204. The Term and Procedure for Payment of the Excise Tax at the Accomplishment of Transactions in Excisable Goods
1. Abolished as of January 1, 2004. 2. Abrogated from January 1, 2007. 3. The payment of excise tax in the case of taxpayers' selling (transferring) excisable
goods manufactured by them shall be effected proceeding from the actual sale (transfer) of the said goods over the expired tax period at the latest on the 25th day of the month following the
expired tax period, unless otherwise provided for by this Article. 3.1. Excise tax on directly distilled petroleum and denatured ethyl alcohol shall be paid by
taxpayers having a registration certificate of a person engaged in transactions with directly distilled petroleum and (or) a registration certificate of an organisation engaged in transactions with denatured ethyl alcohol at the latest on the 25th day of the third month following the expired tax period.
4. The excise tax on excisable goods is paid at the place of production of such goods, unless otherwise provided for by this Article.
Paragraph 2 is removed. Abrogated. When making transactions deemed to be an object of taxation in compliance with
Subitem 20 of Item 1 of Article 182 of this Code, excise tax shall be paid at the place of entry of excisable goods for ownership.
When making the transactions deemed to be an object of taxation in compliance with Subitem 21 of Item 1 of Article 182 of this Code, excise tax shall be paid at the taxpayer's location.
5. Taxpayers shall file a tax return for the tax period with the tax bodies at the place where they are located and also at the place where each their isolated unit they are registered with, unless otherwise envisaged in this Item, is located in as much as it concerns the transactions accomplished by them which are deemed tax basis under the present Chapter within the term ending the 25th day of the month following the past tax period, except as otherwise envisaged by the present Item, and the taxpayers having a registration certificate of a person engaged in transactions with directly distilled petroleum and (or) a registration certificate of an organisation engaged in transactions with denatured ethyl alcohol, at the latest on the 25th day of the third month following the reporting month.
Abrogated. Abrogated from January 1, 2007; Abrogated from January 1, 2007; The taxpayers, referred in conformity with Article 83 of the present Code to the category
of major taxpayers, shall submit tax declarations to the tax body at the place of their recording as major taxpayers.
Federal Law No. 306-FZ of November 27, 2010 supplemented Article 204 of this Code with Item 6. The Item shall enter into force from July 1, 2011
6. An advance payment of excise tax shall be made at the latest on the 15th day of the current tax period on the basis of the total volume of the ethyl alcohol and/or brandy alcohol whose purchase (transfer) will be effected by manufacturers of alcoholic and/or excisable alcohol-containing products within the tax period following the current tax period in the amount provided for by Item 8 of Article 194 of this Code, unless otherwise provided for by this Article.
Federal Law No. 306-FZ of November 27, 2010 supplemented Article 204 of this Code with Item 7. The Item shall enter into force from July 1, 2011
7. Taxpayers that have made an advance payment of excise tax are obliged at the latest on the 18th day of the current tax period to file the following with the tax authority at the place of registration:
1) a copy (copies) of the payment document proving the remittance of monetary assets on account of making an advance payment of excise tax with the words "Advance payment of excise tax" cited in the column "Purpose of payment";
2) a copy (copies) of the bank abstract that proves writing assets off the settlement
account of the manufacturer of alcoholic and/or excisable alcohol-containing products; 3) a notice (notices) of making an advance payment of excise tax in four copies, including
a copy made in an electronic form.
Federal Law No. 306-FZ of November 27, 2010 supplemented Article 204 of this Code with Item 8. The Item shall enter into force from July 1, 2011
8. When ethyl alcohol and/or brandy alcohol is purchased from several manufacturers, the documents cited in Item 7 of this article must be filed with a tax authority jointly with each notice of making an advance payment of excise tax on the basis of the volume of this ethyl alcohol purchase from each seller or on the basis of the volume of transferred ethyl alcohol and/or brandy alcohol within the organisation's structure to each structural unit thereof.
Federal Law No. 306-FZ of November 27, 2010 supplemented Article 204 of this Code with Item 9. The Item shall enter into force from July 1, 2011
9. A notice of making an advance payment of excise tax shall contain the following data: 1) full denomination of the organisation purchasing ethyl alcohol and/or brandy alcohol
which is engaged in making alcoholic and/or alcohol-containing products, as well as the taxpayer's identification number and code of the reason for registration;
2) full denomination of the organisation selling ethyl alcohol and/or brandy alcohol, as well as the taxpayer's identification number and code of the reason for registration;
3) full denomination of the organisation transferring ethyl alcohol and/or brandy alcohol within the organisation's structure for subsequent manufacture of alcoholic and/or excisable alcohol-containing products, as well as the taxpayer's identification number and code of the reason for registration (in particular the code of the reason for registration of the organisation's structural units transferring and receiving ethyl alcohol and/or brandy alcohol for making alcoholic and/or excisable alcohol-containing products);
4) volume of the ethyl alcohol and/or brandy alcohol to be purchased (to be transferred within the organisation's structure) (in litres of waterless ethyl alcohon( �
5) amount of the advance payment of excise tax (in roubles); 6) date of making the advance payment of excise tax.
Federal Law No. 306-FZ of November 27, 2010 supplemented Article 204 of this Code with Item 10. The Item shall enter into force from July 1, 2011
10. The form of a notice of making an advance payment of excise tax shall be endorsed by the federal executive power body in charge of control and supervision in respect of taxes and fees.
The tax authority at the place of registration of the purchaser of ethyl alcohol and/or brandy alcohol which is engaged in making alcoholic and/or excisable alcohol-containing products or of the organisation making the operations provided for by Subitem 22 of Item 1 of Article 182 of this Code at the latest in five days following the date of filing the documents cited in Item 7 of this article shall make a note (shall deny making a note) on each copy of a notice of making an advance payment of excise tax, which proves the compliance of filed documents with the data cited in this notice, in the form of a stamp made by the tax authority which is accompanied by the signature of the official who has compared the filed documents and the notice.
If it is established that the data cited in a notice of making an advance payment of excise duty do not correspond to those contained in the documents filed concurrently with the cited notice, the tax authority shall deny making the note citing the detected discrepancies.
One copy of a notice of making an advance payment of excise tax bearing a notice of the tax authority at the place of registration of the purchaser of ethyl alcohol and/or brandy alcohol
shall be transferred by the purchaser of the cited alcohol to the seller at the latest three days before purchasing the ethyl alcohol and/or brandy alcohol, the second copy thereof shall be kept by the manufacturer of alcoholic and/or alcohol-containing products, while the third copy and also the forth copy filed in an electronic form shall be kept by the tax authority that has made a note on the notice.
The format of filing a notice of making an advance payment of excise duty in an electronic form shall be endorsed by the federal executive power body in charge of control and supervision in respect of taxes and fees.
The documents that prove making an advance payment of excise tax and a notice (notices) of making an advance payment of excise tax shall be kept by a tax authority and by taxpayers for at least four years.
Federal Law No. 306-FZ of November 27, 2010 supplemented Article 204 of this Code with Item 11. The Item shall enter into force from July 1, 2011
11. Taxpayers engaged in making alcoholic and/or excisable alcohol-containing products shall be exempted from making an advance payment of excise tax on condition of presenting a bank guarantee to the tax authority at the place of registration thereof concurrently with a notice of exemption from making an advance payment of excise tax.
A bank guarantee shall be granted to the manufacturer of alcoholic and/or excisable alcohol-containing products for the purpose of exemption from making an advance payment of excise tax.
Tax authorities shall make a claim against a guarantor bank for repayment of the sum of money secured by the bank guarantee in the amount of an advance payment of excise tax, if the taxpayer engaged in making alcoholic and/or excisable alcohol-containing products (the principal) fails to pay or does not pay in full the amount of excise tax on the sold alcoholic and/or excisable alcohol-containing products which is made of ethyl alcohol and/or brandy alcohol acquired or made and transferred by it within the structure of the same organisation at the rate of excise tax of 0 roubles per one litre of waterless ethyl alcohol contained in excisable goods.
At the latest on the day following the date of issuance of a bank guarantee the bank shall notify the tax authority at the place of registration of the manufacturer of alcoholic and/or excisable alcohol-containing products of issuance of the bank guarantee in the procedure defined by the federal executive power body in charge of control and supervision in respect of taxes and fees.
A bank guarantee must be granted by a bank included in the list of banks provided for by Article 176.1 of this Code.
Federal Law No. 306-FZ of November 27, 2010 supplemented Article 204 of this Code with Item 12. The Item shall enter into force from July 1, 2011
12. A bank guarantee must satisfy the following requirements: 1) a bank guarantee must be irrevocable and non-transferable; 2) the duration of a bank guarantee must expire at the earliest in six months following the
tax period in which ethyl alcohol and/or brandy alcohol was purchased. If the duration of a bank guarantee ends before the expiry of the cited time period,
exemption from payment of an advance payment of excise tax shall not be granted, a note proving exemption from making an advance payment of excise tax shall not be made by a tax authority on the notice, and a notice of exemption from making an advance payment of excise tax shall not be forwarded by the manufacturer of alcoholic and/or excisable alcohol-containing products to the producer of ethyl alcohol and/or brandy alcohol;
3) the sum for which a bank guarantee is granted must secure the discharge of the obligation to pay to the budget in full the sum of excise tax in the amount of an advance
payment estimated in compliance with Item 8 of Article 194 of this Code for the tax period; 4) a bank guarantee must allow for direct debiting of monetary assets off the guarantor's
account in case of its failure to satisfy in due time the demand for paying the monetary sum under the bank guarantee (in full or in part) forwarded before the end of the bank guarantee's duration.
Federal Law No. 306-FZ of November 27, 2010 supplemented Article 204 of this Code with Item 13. The Item shall enter into force from July 1, 2011
13. In case of failure to pay or incomplete payment of excise tax on alcoholic and/or excisable alcohol-containing products by the manufacturer of the cited products that has granted a bank guarantee in the amount of an advance payment of excise tax, a tax authority shall forward to the cited tax payer at the latest in three days after the expiry of the cited term for payment of excise tax on sold alcoholic and/or excisable alcohol-containing products a demand to pay the sum of the tax penalties and fines.
In so doing, penalties shall be charged starting from the day following the date of paying excise tax on sold alcoholic and/or excisable alcohol-containing products fixed by Item 3 of this article in compliance with Article 75 of this Code.
A taxpayer is obliged to pay independently the sum of the tax penalties and fine cited in the demand within five days from the date when it is received. In the event of failure to pay or of incomplete payment by a taxpayer engaged in making alcoholic and/or excisable alcohol- containing products of the sum of tax, penalties and fine in compliance with the demand made, a tax authority at the latest within three days after the expiry of the cited term shall make a claim against the guarantor bank for paying the monetary sum under the bank guarantee, as regards the tax amount that has not been paid or has not been paid in full, within five days as from the date when the bank receives this claim.
The form of a claim for paying the monetary sum under a bank guarantee shall be endorsed by the federal executive power body in charge of control and supervision in respect of taxes and fees.
A bank is not entitled to deny a tax authority satisfaction of the claim for paying the monetary sum under a bank guarantee.
If a bank fails to satisfy in due time a claim for paying the monetary sun under a bank guarantee, a tax authority shall exercise the right to direct debiting of the sum cited in this claim.
At the latest within three days after the date of discharging the bank's duty of paying the monetary sum under a bank guarantee, a tax authority shall forward to the taxpayer engaged in making alcoholic and/or excisable alcohol-containing products a specified claim for paying penalties and fine.
In the event of a taxpayer's failure to pay or of incomplete payment of the sum cited in the claim (specified claim), as well as if it is impossible to forward to the bank a claim for paying the monetary sum under a bank guarantee in connection with the expiry of its duration, the duty of paying this sum shall be discharged by enforcement by way of levying execution against the monetary assets kept on the taxpayer's accounts or against other taxpayer's property on the basis of the decision of a tax authority to recover the cited sum adopted after the taxpayer's failure to satisfy in due time the claim (specified claim) in the procedure and at the time established by Articles 46 and 47 of this Code.
Federal Law No. 306-FZ of November 27, 2010 supplemented Article 204 of this Code with Item 14. The Item shall enter into force from July 1, 2011
14. Taxpayers engaged in making alcoholic and/or excisable alcohol-containing products are obliged for the purpose of exemption from making an advance payment of excise duty at the latest on the 18th day of the current tax period to present to the tax authority at the place of
registration thereof a bank guarantee and a notice (notices) of exemption from making an advance payment of excise tax in four copies, one of them to be made in an electronic form.
The format of presenting a notice of exemption from making an advance payment of excise tax in an electronic form shall be endorsed by the federal executive power body in charge of control and supervision in respect of taxes and fees.
In the event of purchasing ethyl alcohol and/or brandy alcohol from several manufacturers thereof, notices of exemption from making an advance payment of excise tax must be presented in respect of the volumes of the cited ethyl alcohol purchased from each seller engaged in making ethyl alcohol and/or brandy alcohol or transferred within the organisation's structure to each structural unit thereof.
Federal Law No. 306-FZ of November 27, 2010 supplemented Article 204 of this Code with Item 15. The Item shall enter into force from July 1, 2011
15. The following data shall be cited in a notice of exemption from making an advance payment of excise tax:
1) full denomination of the organisation engaged in making alcoholic and/or excisable alcohol-containing products which is the purchaser of ethyl alcohol and/or brandy alcohol, as well as the taxpayer's identification number and code of the reason for registration;
2) full denomination of the organisation selling ethyl alcohol and/or brandy alcohol, as well as the taxpayer's identification number and code of the reason for registration;
3) full denomination of the organisation transferring to its structural units ethyl alcohol and/or brandy alcohol for subsequent making of alcoholic and/or excisable alcohol-containing products, as well as the taxpayer's identification number and code of the reason for registration, including the code of the reason for registration of the organisation's structural units that transfer and receive ethyl alcohol and/or brandy alcohol for making alcoholic and/or excisable alcoholcontaining products (when making the operations provided for by Subitem 22 of Item 1 of Article 182 of this Code);
4) volume of the ethyl alcohol and/or brandy alcohol (in litres of waterless ethyl alcohol) to be purchased (to be transferred within the organisation's structure);
5) amount of an advance payment of excise tax of whose payment the taxpayer is exempted in case of presenting a bank guarantee (in roubles);
6) denomination of the bank that has issued a guarantee; 7) taxpayer's identification number and code of the reason for the bank's registration; 8) amount of money backing a bank guarantee; 9) date of issuance of a bank guarantee and its duration.
Federal Law No. 306-FZ of November 27, 2010 supplemented Article 204 of this Code with Item 16. The Item shall enter into force from July 1, 2011
16. The form of a notice of exemption from making an advance payment of excise tax shall be endorsed by the federal executive power body in charge of control and supervision in respect of taxes and fees.
Federal Law No. 306-FZ of November 27, 2010 supplemented Article 204 of this Code with Item 17. The Item shall enter into force from July 1, 2011
17. The tax authority at the place of registration of the purchaser of ethyl and/or brandy alcohol or of the organisation carrying out the operations provided for by Subitem 22 of Item 1 of Article 182 of this Code at the latest within five days following the date of presenting the documents proving exemption from making an advance payment of excise tax shall make a note on each copy of a notice of exemption from making an advance payment of excise tax (shall deny making a note) that proves the compliance of presented documents with the data
cited in this notice in the form of the stamp made by the tax authority with the signature of the official who has compared the presented documents and the notice.
If it is established that the data cited in a notice of exemption from making an advance payment do not comply with the data contained in the documents which are filed concurrently with the notice, a tax authority shall deny making the note citing the detected discrepancies.
One copy of a notice of exemption from making an advance payment bearing a note of the tax authority at the place of registration of the purchaser of ethyl alcohol and/or brandy alcohol shall be transferred by the purchaser of alcohol to the seller thereof at the latest three days before the date of purchase of the ethyl alcohol and/or brandy alcohol, the second copy thereof shall be kept by the manufacturer of alcoholic and/or excisable alcohol-containing products, while the third copy, as well as the forth copy presented in an electronic form, shall be kept by the tax authority that has made a note in the cited notice. The documents proving exemption from making an advance payment of excise tax and a notice (notices) of exemption from making an advance payment shall be kept by the tax authority and by the organisation within at least four years.
Federal Law No. 306-FZ of November 27, 2010 supplemented Article 204 of this Code with Item 18. The Item shall enter into force from July 1, 2011
18. The tax declaration in respect of excise taxes to be submitted by manufacturers of ethyl alcohol and/or brandy alcohol shall cite data for the expired tax period on the volume of ethyl alcohol and/or brandy alcohol sold to each purchaser or transferred to the structural unit making alcoholic and/or excisable alcohol- containing products, in particular:
1) taxpayer's identification number, code of the reason for registration of the purchaser of ethyl alcohol or of the structural unit making alcoholic and/or excisable alcohol- containing products;
2) volume of sold or transferred ethyl alcohol (in litres of waterless ethyl alcohon( � 3) amount of an advance payment of excise duty cited in the notices of making an
advance payment of excise tax received by manufacturers of ethyl alcohol and/or brandy alcohol from purchasers thereof or amount of an advance payment of excuse tax, from whose payment exemption is granted when presenting a bank guarantee, which is cited in notices of exemption from making an advance payment of excise tax (amount of an advance payment of excise tax made before implementing the operations involved in the transfer of ethyl alcohol and/or brandy alcohol to the structural unit engaged in making alcoholic and/or excisable alcoholcontaining products, or amount of an advance payment of excise tax from whose payment exemption is granted when a bank guarantee is presented).
Federal Law No. 306-FZ of November 27, 2010 supplemented Article 204 of this Code with Item 19. The Item shall enter into force from July 1, 2011
19. The tax declaration in respect of excise taxes to be presented by manufacturers of alcoholic and/or alcohol-containing products (except for alcohol-containing perfume and cosmetic products in metal aerosol packing and/or alcohol-containing household chemical products in metal aerosol packing) shall cite data for the expired tax period on the volumes of ethyl alcohol and/or brandy alcohol purchased from each seller, including the following:
1) taxpayer's identification number and code of the reason for registration of the seller of ethyl alcohol and/or brandy alcohol and volume of purchased ethyl alcohol and/or brandy alcohol (in litres of waterless ethyl alcohon( �
2) amount of an advance payment of excise tax paid when purchasing ethyl alcohol from each seller of ethyl alcohol and/or brandy alcohol cited in notices of making an advance payment of excise duty, or amount of an advance payment of excise tax from whose payment exemption is granted when presenting a bank guarantee, which is cited in notices of exemption
from making an advance payment of excise tax.
Federal Law No. 306-FZ of November 27, 2010 reworded Article 205 of this Code. The new wording shall enter into force from January 1, 2011 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law and not earlier than the first day of the next tax period for the value-added tax
Article 205. The Time of and Procedure for Payment of Excise Tax When Importing Excisable Goods into the Territory of the Russian Federation and Other Territories under Its jurisdiction
The time of and procedure for payment of excise tax in case of import of excisable goods into the territory of the Russian Federation and other territories under its jurisdiction are established by this chapter subject to the provisions of the customs legislation of the Customs Union and the customs legislation of the Russian Federation.
Article 206. Abolished. Federal Law No. 166-FZ of December 29, 2000 amended Chapter 23 of the Tax Code of the Russian Federation. The amendments shall enter into force from January 1, 2001 See the previous text of Chapter 23 of the Tax Code
Chapter 23. Tax on Income of Natural Persons
See Methodical Recommendations to Tax Authorities on the Application of Chapter 23 "Tax on Income of Natural Persons" of Part 2 of the Tax Code of the Russian Federation, approved by Order of the Ministry of Taxation of the Russian Federation No. BG-3-08/415 of November 29, 2000
See Explanations in Respect of Individual Questions Connected with the Calculation and Payment of Income Tax on Natural Persons given by Letter of the Ministry of Taxation of the Russian Federation No. VB-6-04/619 of August 14, 2001
Article 207. Taxpayers 1. Taxpayers of the personal income tax (hereinafter in this Chapter referred to as the
tax) shall be defined as natural persons being tax residents of the Russian Federation and also natural persons receiving incomes from sources in the Russian Federation who are not tax residents of the Russian Federation.
2. As residents shall be deemed natural persons actually staying in the Russian Federation for at least 183 calendar days within 12 months pouring into. The period of a natural person's staying in the Russian Federation shall not be interrupted by the periods of his exiting the Russian Federation for a short-term (less than six months) treatment or training.
3. Regardless of the actual time period of their staying in the Russian Federation, tax residents of the Russian Federation shall be deemed the Russian military servicemen doing their military service abroad, as well as officials of state power bodies and local self-government bodies detached for work outside the Russian Federation.
Article 208. Incomes from Sources in the Russian Federation and Incomes from Sources Outside the Russian Federation
1. For the purposes of this Chapter, the following shall be referred to as incomes from sources in the Russian Federation:
1) the dividends and interest received from a Russian organisation, as well as interest received from Russian individual businessmen and (or) from a foreign organisation in
connection with the activity of its detached unit in the Russian Federation; 2) insurance disbursements, given the onset of an insured accident, including periodical
insurance payments (rents, annuities) and/or payments connected with participation of the insurant in the insurer's investment receipts, as well as redemption amounts received from a Russian organisation and/or from a foreign organisation in connection with the activities of its detached unit in the Russian Federation;
3) incomes received from the use of copyright and other adjacent rights in the Russian Federation;
4) incomes received from the lease or another use of an asset located in the Russian Federation;
5) incomes from the sale of: real estate located in the Russian Federation; in the Russian Federation, shares or other securities and also shares in the charter
capital of organisations; in the Russian Federation stocks, other securities, participatory shares in the authorised
capital of organisations derived from participation in an investment partnership; rights of claim to a Russian or foreign organisation in connection with activity of its
detached unit on the territory of the Russian Federation; other property located in the Russian Federation and owned by the natural person; 6) compensation for the performance of labour or other duties, performed work, rendered
services, performance of action in the Russian Federation. In so doing, the compensation to directors and other similar disbursements received by members of a body of management of an organisation (of board of directors or another similar body) - of the tax resident of the Russian Federation whose location (seat of management) is the Russian Federation shall be regarded as incomes received from sources in the Russian Federation irrespective of the place where the managerial duties conferred to such persons were actually performed or whence the disbursements of said compensations were effected;
6.1) remunerations and other payments for the discharge of labour duties received by the crew members of ships flying the State Flag of the Russian Federation;
7) pensions, allowances, grants and other similar disbursements received by taxpayers according to the effective Russian legislation or received from a foreign organisation in connection with activity of its detached unit in the Russian Federation;
8) incomes received from the use of any vehicles including sea, river, air vehicles and motor road vehicles in connection with carriage to the Russian Federation and/or out of the Russian Federation or within the boundaries thereof and also fines and other sanctions for demurrage (delay) of such vehicles at loading/unloading points in the Russian Federation;
9) incomes received from the use of pipelines, electrical transmission lines, optical fibre and/or wireless communication lines, other communication facilities including computer networks, on the territory of the Russian Federation;
9.1) payments to legal successors of insured persons in the instances provided for by the laws of the Russian Federation on obligatory pension insurance;
10) other incomes received by the taxpayer as a result of an activity he performed in the Russian Federation.
2. For the purposes of this Chapter, incomes of a natural person received by him as a result of conducting foreign trade operations (including commodity exchange) performed solely on behalf of and in the interests of this natural person and connected solely with the purchasing
(acquiring) of goods (performance of works, rendering of services) in the Russian Federation and also with the import of goods in the Russian Federation shall not be referred to incomes received from sources in the Russian Federation.
This provision shall apply to operations involving the import of goods to the territory of the Russian Federation under the customs procedure for release for internal consumption only if the following conditions are met:
1) the delivery of goods is performed by a natural person not from places of storage (including bonded warehouses) located on the territory the Russian Federation;
2) abrogated from January 1, 2012; 3) the goods are not sold through a detached unit of a foreign establishment in the
Russian Federation. If any one of said conditions is not met, the part of received incomes referred to as
activity of the natural person in the Russian Federation shall be regarded an income received from sources in the Russian Federation in connection with the sale of the goods.
In case of subsequent sale of goods acquired by the natural person through foreign trade operations defined by this Item, to incomes of such natural person received from sources in the Russian Federation shall be referred any incomes from any sale of these goods, including their resale or pledge from warehouses or other places of location and storage of such goods which are situated on the territory of the Russian Federation, owned by this natural person, leased or used by him, except for their sale outside the Russian Federation from bonded warehouses.
3. For the purposes of this Chapter, to the incomes received from sources outside the Russian Federation shall be referred:
1) the dividends and interest received from a foreign organisation, with the exception of interest envisaged by Subitem 1 of Item 1 of the present Article;
2) insurance disbursements in the case of onset of an insured accident, received from a foreign organisation, save the insurance disbursements specified in Subitem 2 Item 1 of this Article;
3) incomes from the use of copyright and other adjacent rights outside of the Russian Federation;
4) incomes received from the lease or another use of an asset located outside of the Russian Federation;
5) incomes from sales of: real estate located outside the Russian Federation; shares and other securities and also shares in the authorised capitals of foreign
organisations outside the Russian Federation; rights of claim to a foreign organisation except for rights of claim specified in paragraph
four of Subitem 5 of Item 1 of this Article; other property situated outside the Russian Federation; 6) compensation for the performance of labour or other duties, performed work, rendered
services, or performance of action outside the Russian Federation. Here, compensation to directors and other similar disbursements received by members of a body of management of a foreign organisation (of a board of directors or another similar body) - of the tax resident of the Russian Federation whose location (seat of management) is the Russian Federation shall be regarded as incomes received from sources located outside the Russian Federation irrespective of the place where the managerial duties conferred to such persons were actually performed;
7) pensions, allowances, grants and other similar disbursements received by the taxpayer in accordance with the legislation of foreign states;
8) incomes received from the use of any vehicles including sea, river, air vehicles and motor road vehicles and also fines and other sanction for the demurrage (delay) of such vehicles at loading/unloading points, save those specified in Subitem 8 Item 1 of this Article;
9) other incomes received by the taxpayer as a result of an activity he performed outside the Russian Federation.
4. If provisions of this Code do not allow to attribute unequivocally the incomes received by the taxpayer either to incomes received from sources in the Russian Federation or to incomes from sources outside the Russian Federation, the Ministry of Finance of the Russian Federation shall make the attribution. Similarly shall be defined the share of said incomes which can be referred to incomes from sources in the Russian Federation and the share which can be referred to incomes from sources outside the Russian Federation.
5. For the purposes of this Chapter the term "incomes" shall not include incomes from transactions relating to property and non-property relationships of natural persons recognised as family members and/or close relatives under the Family Code of the Russian Federation, except incomes received by the said natural persons as a result of their concluding between themselves agreements of civil legal nature or labour agreements.
Article 209. Object of Taxation The object of taxation shall be defined as an income received by taxpayers: 1) from sources in the Russian Federation and/or from sources outside the Russian
Federation - for natural persons who are tax residents of the Russian Federation; 2) from sources in the Russian Federation - for natural persons who are not tax residents
of the Russian Federation.
Article 210. The Tax Base 1. When determining the tax base taken into account shall be all incomes the taxpayer
has received both in cash and in kind or the right to dispose of which he has acquired, and also incomes in the form of material benefit defined according to Article 212 of this Code.
If any deductions are made from the taxpayer's income by his order or by a court ruling or decisions of other bodies, such deductions shall not reduce the tax base.
2. Tax base shall be defined separately for each type of income concerning which various tax rates are established.
3. For incomes concerning which the tax rate established by Item 1 of Article 224 of this Code is stipulated, the tax base shall be defined as the pecuniary form of such taxable incomes reduced by the tax deductions stipulated by Articles 218-221 of this Code with allowance for features established by this Chapter.
If the amount of tax deductions in a tax period will exceed the amount of taxable incomes covered by the tax rate established by Item 1 of Article 224 of this Code, over the same tax period the tax base shall be defined as having zero value. The difference between the amount of tax deductions in this tax period and the amount of taxable incomes concerning which the tax rate established by Item 1 of Article 224 of the present Code is stipulated, shall not be rolled over into the following tax period, unless otherwise is stipulated by this Chapter.
In respect of the taxpayers receiving a pension in compliance with the legislation of the Russian Federation that do not have incomes within a tax period taxable at the tax rate established by Item 1 of Article 224 of this Code the difference between the amount of tax deductions and the amount of incomes, in respect of which the tax rate fixed by Item 1 of Article 224 of this Code is provided for, may be carried to the previous tax periods in the procedure provided for by this chapter.
4. For incomes concerning which other tax rates are established, the tax base shall be defined as a pecuniary form of taxable incomes. Thus, the tax deductions stipulated by Articles 218-221 of this Code, shall not apply.
5. Incomes (expenses accepted for deduction according to Articles 214.1, 214.3, 214.4, 214.5, 218-221 of this Code) of a taxpayer expressed (nominated) in foreign currency shall be converted into roubles at the official exchange rate of the Central Bank of the Russian Federation established on the date of actual receipt of the cited incomes (on the date of the actually incurred expenses).
Article 211. Features of the Determination of the Tax Base When Receiving Incomes in Kind
1. If the taxpayer receives an income from organisations and individual entrepreneurs in kind in the form of goods (works, services) and other property, the tax base shall be defined as the cost of these goods (works, services) other property calculated on the basis of their prices defined in accordance with the procedure described in Article 105.3 of this Code.
Thus, the cost of such goods (works, services) shall include corresponding amount of the value added tax and excise tax and exclude partial payment by the taxpayer of the cost of commodities received by him, the works carried out for him and the services rendered to him.
2. Incomes received by the taxpayer in kind, in particular shall include: 1) payment (full or partial) made for him by organisations or individual entrepreneurs in
goods (works, services) or property rights, including municipal services, meals, rest, and training in the interests of the taxpayer;
2) goods received by taxpayers, works performed in the interests of the taxpayer, and services rendered in the interests of the taxpayer on a gratuitous or partially paid basis;
3) wages in kind.
Article 212. Features of the Determination of the Tax Base When Receiving Incomes in the Form of Material Benefit
1. Incomes of the taxpayer received in the form of material benefit shall be:
1) material benefit gained from economy on the interest for the use by the taxpayer of loan (credit) means received from organisations or individual businessmen, except for:
material benefit received from banks situated on the territory of the Russian Federation in connection with bank cards during the interest-free period established in the agreement on the furnishing of a bank card;
material benefit gained from economy on the interest for the use of loan (credit) means granted for a new construction or acquisition on the territory of the Russian Federation of a residential house, flat, room or a share (or shares) therein, land plots granted for individual housing construction and land plots on which are situated the residential houses being acquired or a share (or shares) therein;
material benefit gained from economy on the interest for the use of loan (credit) means granted by banks situated on the territory of the Russian Federation for the purpose of refinancing (recrediting) the loans (credits) received for a new construction or acquisition on the territory of the Russian Federation of a dwelling house, flat, room or a share (or shares) therein, land plots granted for individual housing construction and land plots on which are situated the dwelling houses being acquired or a share (or shares) therein.
The material benefit indicated in paragraphs three and four of this Subitem shall be exempt from taxation if the taxpayer is entitled to a property tax deduction established by Subitem 2 of Item 1 of Article 220 of this Code and confirmed by the tax body in the procedure stipulated by Item 3 of Article 220 of this Code;
2) material benefit received from the purchase of goods (of works, services) from natural
persons under an agreement having civil legal nature as natural persons are concerned, organisations and individual entrepreneurs being related to the taxpayer;
3) material benefit derived from acquisition of securities and financial instruments of time transactions.
2. When the taxpayer receives an income in the form of material benefit specified in Subitem 1 of Item 1 of this Article, the tax base shall be defined as:
1) excess of amounts of interest for the use of borrowed (credit) funds expressed in roubles calculated on the basis of two thirds of the current refinancing rate established by the Central Bank of the Russian Federation on the date of actual receipt of income by the taxpayer over the amount of interest calculated on the basis of terms and conditions of the contract;
2) excess of the amount of interest for the use of borrowed (credit) funds expressed in foreign currency calculated on the basis of 9 per cent per annum, over the amount of interest calculated on the basis of terms and conditions of the contract.
The tax agent shall determine the tax base when receiving an income in the form of material benefit derived from savings on interest at the receipt of borrowed (credit) funds, shall calculate, deduct and remit tax in the procedure established by this Code.
3. When the taxpayer receives an income in the form of material benefit specified in Subitem 2 of Item 1 of this Article, the tax base is defined as the excess of the price of the identical (homogeneous) goods (works, services) sold by persons being related to the taxpayer, under usual conditions to persons who are not related, over the prices of sale of identical (homogeneous) goods (works, services) to the taxpayer.
4. When a taxpayer receives an income in the form of the material benefit specified in Subitem 3 of Item 1 of this Article, the tax base shall be defined as the excess of the market value of securities or of financial instruments of time transactions above the amount of actual expenses of the taxpayer for their purchase.
For the purposes of this Article, into the outlays on acquisition of the securities constituting the base asset of an option contract shall be included the amounts paid to the seller for the securities under such contract, as well as paid amounts of the premium and of variation margin under option contracts.
There is no material benefit when a taxpayer acquires securities under the first and second parts of a REPO agreement, provided that the parties thereto have discharged obligations under the first and second parts of the REPO agreement, as well as in case of a properly legalised termination of obligations in respect of the first and second parts of the REPO transactions for reasons other than the discharge thereof, including a set-off of homogeneous counter claims arising from another REPO transaction.
The market value of securities circulating in the organised securities market shall be estimated on the basis of their market value subject to the fluctuation limits thereof, unless otherwise established by this Article.
The market value of securities circulating in the organised securities market shall be defined on the basis of the estimated price of the securities subject to the fluctuation limits thereof, unless otherwise established by this Article.
The market value of securities that circulate and do not circulate in the organised securities market shall be assessed as of the date when a transaction is made.
A procedure for estimating the market value of securities and the estimated price of securities, as well as a procedure for defining the fluctuation limits of the market price, shall be established for the purposes of this Chapter by the federal executive power body responsible for the securities market by approbation of the Ministry of Finance of the Russian Federation
subject to the provisions of this Item. As the estimated price of an investment share of a closed investment fund (of an interval
unit investment fund) which does not circulate in the organised securities market shall be deemed the last estimated price of the investment share defined by the management company engaged in trust management of the property constituting the appropriate unit investment fund in compliance with the legislation of the Russian Federation on investment funds without taking into account the fluctuation limits of the securities' estimated price.
As the market value of an investment share of a unit investment fund (of the one which circulates and does not circulate in the organised securities market), if it is acquired from the management company engaged in trust management of the property constituting the appropriate unit investment fund, shall be deemed the last estimated cost of the investment share fixed by the cited management company in compliance with the legislation of the Russian Federation on investment funds without taking into account the fluctuation limits of the market or the estimated price of securities.
Where under the legislation of the Russian Federation on investment funds an investment share of a unit investment fund whose circulation is restricted is not issued at the market price thereof, as the market value of such investment share shall be deemed the amount of monetary assets for which one investment share is issued and which is fixed in compliance with the rules for trust management of the unit investment fund without taking into account the fluctuation limits.
As the market value of an investment share of an open unit investment fund shall be deemed the last estimated value of the investment shares defined by the management company engaged in trust management of the property constituting the appropriate open unit investment fund in compliance with the legislation of the Russian Federation on investment funds without taking into account the fluctuation limits of the securities' market price.
The market value of financial instruments of time transactions circulating in the organised market shall be fixed in compliance with Item 1 of Article 305 of this Code.
The market value of financial instruments of time transactions which do not circulate in the organised market shall be fixed in compliance with Item 2 of Article 305 of this Code.
Article 213. Features of the Determination of the Tax Base on Insurance Contracts 1. When determining the tax base, incomes received by the taxpayer in the form of
insurance shall be accounted, except for payments received: 1) under contracts of compulsory insurance carried out in the procedure established by
the legislation of the Russian Federation; 2) under contracts of voluntary life insurance (except for the contracts provided for by
Subitem 4 of this Item) in the event of payments in connection with the attainment by the insured person of a certain age or time, or in the event of the onset of some other event, where under the terms of such contract insurance fees are paid by the taxpayer and if the amounts of insurance payments do not exceed the amounts of the insurance fees paid by him which are increased by the sum calculated by way of serial addition of products of the amounts of insurance fees paid from the date of making the insurance contract up to the end date of each year when such contract of voluntary life insurance is in effect (inclusive) and the average annual refinancing rate of the Central Bank of the Russian Federation effective in the relevant year. Otherwise the difference between the said amounts shall be accounted when determining the tax base and shall be taxable at the source of disbursement.
For the purposes of this Article, the average annual refinancing rate of the Central Bank of the Russian Federation shall be determined as the quotient obtained from dividing the sum resulting from addition of the amounts of the refinancing rates effective as of the first day of each calendar month of the year when the contract of life insurance is in effect by the number of
added amounts of refinancing rates of the Central Bank of the Russian Federation. In case of early dissolution of contracts of voluntary life insurance which are provided for
by this Subitem (except when contracts of voluntary life insurance are dissolved for reasons which beyond the control of the parties thereto) and repayment by a natural person of the amount of money (redemption amount) to be paid under the rules of insurance and the terms of the said contracts in the event of early dissolution of such contracts, the derived income, less the amounts of the insurance fees paid by the taxpayer, shall be accounted when determining the tax base and shall be taxable at the source of disbursement;
3) under contracts of voluntary personal insurance providing for payments in case of death, infliction of a health hazard and/or reimbursement of medical outlays of the insured person (except for covering the cost of permits to sanatorium-and-spa institutions);
4) under contracts of voluntary retirement insurance made by natural persons to the their benefit with insurance organisations, where such payments are made upon the occurrence of reasons for retirement under the laws of the Russian Federation.
In the event of dissolution of contracts of voluntary pension insurance (except when insurance contracts are dissolved for reasons beyond the control of the parties thereto) and the repayment to a natural person of the amount of money (the redemption amount) to be paid under the insurance rules and the terms of the contract when dissolving such contracts, the derived income, less the amounts of insurance fees paid by the taxpayer, shall be accounted when defining the tax base, and shall be taxable at the source of disbursement.
In case of dissolving a contract of voluntary pension insurance (except when insurance contracts are dissolved for reasons beyond the control of the parties thereto), when determining the tax base the amounts of insurance fees paid by a natural person under such contract in respect of which the social tax deduction specified in Subitem 4 of Item 1 of Article 219 of this Code has been granted to him shall be accounted.
With this, an insurance organisation, when paying to a natural person the amounts of money (redemption amounts) under a contract of voluntary pension insurance, is obliged to deduct the amount of tax calculated in respect of the sum of income which is equal to the amount of insurance fees paid by the natural person under such contract for each calendar year when the taxpayer was entitled to the social tax deduction specified in Subitem 4 of Item 1 of Article 219 of this Code.
If a taxpayer presented the report issued by the tax authority at the taxpayer's place of residence, proving the taxpayer's failure to receive the social tax deduction or proving the fact of receiving by the taxpayer of the amount of the granted social tax deduction specified in Subitem 4 of Item 1 of Article 219 of this Code, the insurance organisation accordingly would not deduct the amount of tax or would calculate the amount of tax to be deducted.
1.1. The form of the report issued by the tax authority at the place of a taxpayer's residence proving that the taxpayer has failed to enjoy the social tax deduction, or proving the fact of enjoying by the taxpayer the amount of the granted tax deduction shall be approved by the federal executive body authorised to exercise control and supervision with respect to taxes and fees.
2. Abolished from January 1, 2005. 3. When determining the tax base, insurance premiums shall be taken into account
where the said amounts are paid for natural persons by employers thereof or by establishments and individual businessmen which are not employers with respect to those natural persons for whom they made insurance fees, except when natural persons are insured under obligatory insurance contracts, contracts of voluntary personal insurance or contracts of voluntary retirement insurance.
4. Under a contract of voluntary insurance of property (including the insurance of civil liability for causing damage to the property of third persons and (or) the insurance of civil liability
of transport vehicles' owners) the taxable incomes of a taxpayer upon the occurrence of an insured accident shall be determined in the event of:
loss or destruction of insured property (property of third persons) as the difference between the received insurance compensation and the market value of insured property on the date of conclusion of the aforesaid contract (on the date of the insured accident - for a civil liability insurance contract) marked up by the amount of the insurance premium payments paid to insure this property;
damage of insured property (property of third persons) as the difference between the received insurance compensation and expenses required for repairing (restoring) this property (if no repair has been performed), or the cost of repair (rehabilitation) of this property (if repairs have been performed) being marked up by the amount of insurance premium payments paid to insure this property.
The feasibility of expenses required towards repairing (restoring) insured property, if no repair (restoration) has been performed, shall be confirmed by a document (cost-estimate, statement, certificate) drawn up by an insurer or independent expert (surveyor).
The feasibility of expenses towards effected repair (rehabilitation) of insured property shall be confirmed by the following documents:
1) contract (copy of the contract) on the performance of appropriate works (on rendering services);
2) documents confirming acceptance of executed works (rendered services); 3) payment documents which were made out in due order to confirm the fact of payment
for works (services). In so doing, not to be taken into account as income shall be the amount reimbursed to
the insurant or the expenses incurred by the insurers involved in the investigation of circumstances of an insured accident, assessment of the scope of damage, legal costs, and also other expenses according to the current legislation and terms and conditions of a property insurance contract.
5. Abolished from January 1, 2005. 6. Abolished from January 1, 2005. Article 213.1. Specifics of Determining the Tax Base with Regard to Contracts of Non-
Governmental Provision of Pensions and Contracts of Obligatory Pension Insurance Made with Non-Governmental Funds
1. The following shall not be taken into account, when determining the tax base under contracts of non-governmental provision of pensions and contracts of obligatory pension insurance:
Paragraphs Four and Five of Item 3 of Article 1 of this Federal Law shall enter into force upon the expiry of one month from the day of the official publication of this Federal Law and shall cover legal relations arising from January 1, 2004
insurance premiums for obligatory pension insurance payable by organisations and other employers in compliance with the laws of the Russian Federation;
the accumulative part of the labour pension; pensions payable under contracts of non-governmental pension insurance made by
natural persons for their benefit with Russian nongovernmental pension funds; insurance premiums under contracts of non-governmental provision of pensions made by
organisations and other employers with Russian nongovernmental pension funds that have the appropriate licences;
insurance premiums under contracts of non-governmental provision of pensions made by natural persons with Russian non-governmental pension funds, having the appropriate licences,
for the benefit of other persons.
2. The following shall be taken into account when determining the tax base: pensions payable to natural persons under contracts of nongovernmental provision of
pensions made by organisations and other employers with Russian non-governmental pension funds that have the appropriate licences;
pensions payable under contracts of non-governmental provision of pensions made by natural persons with Russian non-governmental pension funds, that have the appropriate licences, for the benefit of other persons;
sums of money (redemption amounts), less the payments (fees) made by natural persons for their own benefit, payable in compliance with pension rules and terms of contracts of non-governmental provision of pensions made with Russian non-governmental pension funds that have the appropriate licences, in the event of preschedule dissolution of the said contracts (except for the instances of their preschedule dissolution for reasons independent of the parties' will, or of the transfer of the redemption amount to another non-governmental pension fund), as well as in the event of changing the conditions of the said contracts in respect of the validity term thereof.
The sums of money specified in this Item shall be taxable at the source. The amounts of payments (fees) made by a natural person under a contract of non-
governmental provision of pension in respect of which the natural person has been granted the social tax deduction specified in Subitem 4 of Item 1 of Article 219 of this Code shall be taxable when paying the amount of money (redemption amount) (except when the said contract is dissolved ahead of time for the reasons beyond the control of the parties thereto or the amount of money (redemption amount) is remitted to another non-governmental pension fund).
With this, a non-governmental pension fund when paying to a natural person amounts of money (redemption amounts) is obliged to deduct the amount of tax calculated in respect of the amount of income which is equal to the sum of payment (fees) paid by the natural person under this contract for each calendar year when the taxpayer was entitled to the social tax deduction specified in Subitem 4 of Item 1 of Article 219 of this Code.
If a taxpayer presented the report issued by the tax authority at the taxpayer's place of residence proving the taxpayer's failure to receive the social tax deduction or proving the fact of receiving by the taxpayer the amount of the social tax deduction specified in Subitem 4 of Item 1 of Article 219 of this Code, the non-governmental pension fund accordingly would not deduct the amount of tax or would calculate the amount of tax to be deducted.
Federal Law No. 110-FZ of August 6, 2001 amended Article 214 of this Code. The amendments shall enter into force from January 1, 2002 See the text of the Article in the previous wording
Article 214. Specifics in the Payment of Tax on the Profits of Natural Persons with Respect to Incomes from Share Participation in an Organisation
The sum of tax on the incomes of natural persons (hereinafter in the present Chapter ' the tax') with respect to the incomes from the share participation in an organisation received in the form of dividends, shall be determined taking into account the following provisions:
1) the sum of the tax with respect to dividends received from the sources outside of the Russian Federation, shall be defined by the taxpayer on his own as concerns every amount of received dividends, in accordance with the rate envisaged by Item 4 of Article 224 of this Code.
The taxpayers receiving dividends from sources outside of the Russian Federation shall in this case have the right to reduce the sum of the tax calculated in conformity with this
Chapter, by the sum of the tax calculated and paid at the place of location of the source of the income, only in cases when the source of the income is situated in a foreign state, with which a contract (agreement) is signed on avoiding double taxation.
If the sum of the tax paid up at the place of location of the source of the income exceeds the sum of the tax calculated in conformity with this Chapter, the resulting difference shall not be subject to return from the budget;
2) if the source of the taxpayer's income received in the form of dividends is a Russian organisation, the said organisation shall be recognised as a tax agent and shall determine the sum of the tax separately for every taxpayer as concerns every payment of the said incomes in accordance with the rate envisaged by Item 4 of Article 224 of this Code, and with the order stipulated by Article 275 of this Code.
Article 214.1. The Specifics of Defining the Tax Base, of Estimation and Payment of Tax on Income Derived from Operations in Securities and Operations in Financial Instruments of Time Transactions
1. When defining the tax base in respect of the income derived from operations in securities and in operations in financial instruments of time transactions, the income resulting from the following operations shall be taken into account:
1) in securities circulating in the organised securities market; 2) in securities which do not circulate in the organised securities market; 3) in financial instruments of time transactions circulating in the organised market; 4) in financial instruments of time transactions which do not circulate in the organised
market.
1.1. With this, for the purposes of this article, securities and financial instruments of time transactions shall be referred to those circulating and not circulating in the organised securities market as of the date of sale of a security or of a financial instrument of time transactions, including the obtainment of the sum of a variation margin and a premium on contracts, unless otherwise provided for by this article.
2. A procedure for classifying objects of civil rights as securities shall be established by the legislation of the Russian Federation and by the applicable legislation of foreign states.
3. For the purposes of this Article, as securities circulating in the organised securities market shall be deemed:
1) the securities admitted to trading arranged by a Russian trade promoter in the securities market, in particular by a stock exchange;
2) investment shares of open unit investment funds which are managed by Russian management companies;
3) securities of foreign issuers which are admitted to trading arranged by foreign stock exchanges.
4. The securities cited in Item 3 of this Article (except for investment shares of open unit investment funds which are managed by Russian management companies) shall be classified for the purposes of this Article as pertaining to securities circulating in the organised securities market, if the market quotation of a security is estimated in respect of them. The market quotation of a security means the following:
1) the average weighted price of the securities according to the transactions made within one trading day through a Russian trade promoter in the securities market, including a stock exchange - for the securities admitted to trading arranged by such trade promoter in the securities market or by a stock exchange;
2) the closing price for a security estimated by a foreign stock exchange in respect of the transactions made within one trading day through such stock exchange - for the securities
admitted to trading at a foreign stock exchange.
4.1. If a Russian trade promoter in the securities market, including a stock exchange, has no information about the average weighted price of a security (about the closing price of a security estimated by a foreign stock exchange on the date of its sale, as the market quotation thereof shall be deemed the average weighted price (closing price) formed on the date of the latest sales held before the date of making an appropriate transaction, if sales of these securities have been held at least once within the last three months.
5. For the purposes of this Chapter, as the financial instrument of time transactions shall be deemed an agreement which is a derivative instrument under the Federal Law on the Securities Market, except for the agreement providing for the duty of the parties or of a party to the agreement to pay sums of money on a periodical basis or as a lump sum in cases raising claims by the other party, depending on changes in the values constituting the official statistical information, on the occurrence of a circumstance proving a failure to discharge or improper discharge by one or several legal entities, states or municipal formations of their obligations, on physical, biological and/or chemical indices of the environmental conditions, on some other circumstance which is not directly provided for by the Federal Law cited above, as well as on changes in the values determined on the basis of an aggregate of the indices cited in this paragraph.
Financial instruments of time transactions shall be classified as pertaining to those circulating in the organised market in compliance with the requirements established by Item 3 of Article 301 of this Code.
For the purposes of this Chapter, as financial instruments of time transactions which do not circulate in the organised market shall be deemed option contracts which do not circulate in the organised market.
6. For the purposes of this Chapter, securities shall be likewise deemed sold (acquired) in the case of termination of a taxpayer's obligations to transfer (accept) the corresponding securities by way of setting off homogeneous counter-claims, in particular when effecting clearing in compliance with the legislation of the Russian Federation.
As homogeneous ones shall be deemed claims to transfer securities of the same issuer with the same extent of right, of the same kind, of the same category (type) or of the same unit investment fund (for investment shares of unit investment funds).
In so doing, a set-off of homogeneous counter-claims must be proved under the legislation of the Russian Federation by the documents on termination of obligations in respect of the transfer (acceptance) of securities, including by reports of a clearing organisation, of the persons engaged in broker's activity or of managers which under the legislation of the Russian Federation render clearing or broker's services in compliance with the legislation of the Russian Federation or are engaged in trust management in the taxpayer's interests.
7. For the purposes of this Article, as incomes resulting from operations in securities shall be deemed those which are derived from the sell-off (redemption) of securities within a tax period.
The income in the form of interest (coupon, discount) derived in a tax period from securities shall be included into incomes from operations in securities, unless otherwise provided for by this Article.
As incomes derived from operations in financial instruments of time transactions shall be deemed the incomes derived from selling financial instruments of time transactions derived within a tax period, including the received amounts of the variation margin and a premium under a contract. With this, as incomes derived from operations in the base asset of financial instruments of time transactions shall be deemed the incomes derived from the supply of the
base asset while performing such transactions. Incomes resulting from operations in securities which circulate and do not circulate in the
organised securities market, in financial instruments of time transactions which circulate and do not circulate in the organised market made by a trust manager (except for the management company engaged in trust management of property constituting a unit investment fund) in favour of the beneficiary being a natural person shall be included into the beneficiary's incomes derived from the operations enumerated in Subitems 1-4 of Item 1 of this Article accordingly.
8. Incomes derived from operations in the base asset of financial instruments of time transactions shall be included into:
1) the incomes derived from operations in securities where the securities are the base asset of financial instruments of time transactions;
2) the incomes derived from operations in financial instruments of time transactions where other financial instruments of time transactions constitute the base asset of the financial instruments of time transactions;
3) other taxpayer's income depending on the kind of the base asset, if securities or financial instruments of time transactions are not the base asset of the financial instrument of time transactions.
9. The incomes derived from operations in the base asset shall be included into the incomes resulting from operations in securities and into the incomes resulting from operations in financial instruments of time transactions which are cited in Subitems 1 and 2 of Item 8 of this Article taking into account whether or not the appropriate securities and financial instruments of time transactions circulate and in the organised market.
10. For the purposes of this Article, as outlays on operations in securities and outlays on operations in financial instruments of time transactions shall be deemed the outlays which are proved by documents actually made by the taxpayer and connected with the acquisition, sale, storage and redemption of securities, with making operations in financial instruments of time transactions, with the discharge and termination of obligations under such transactions. The cited outlays shall include the following:
1) the sums paid to the issuer of securities (to the management company of a unit investment fund) for the securities to be placed (issued), as well as the sums paid in compliance with an agreement of securities purchase and sale, including the coupon amounts;
2) the sums of the paid variation margin and/or a premium under contracts, as well as other periodical or one-time payments provided for by the terms of financial instruments of time transactions;
3) payment for the services rendered by professional participants of the securities market, as well as by exchange agents and clearing centers;
4) the increment paid by the management company of a unit investment fund when acquiring an investment share of the unit investment fund to be fixed in compliance with the legislation of the Russian Federation on investment funds;
5) the discount paid to the management company of a unit investment fund when redeeming an investment share of the unit investment fund to be fixed in compliance with the legislation of the Russian Federation on investment funds;
6) the outlays reimbursed to the professional securities market participant or to the management company engaged in trust management of the property constituting the unit investment fund;
7) the exchange (commission) fee; 8) the payment for the services rendered by the persons engaged in keeping the register; 9) the tax paid by the taxpayer in case of obtaining securities by inheritance; 10) the tax paid by the taxpayer when obtaining stocks or shares as a gift in compliance
with Item 18.1 of Article 217 of this Code;
11) the sum of interest paid by the taxpayer on credits and loans received for making transactions in securities (including interest on credits and loans for making marginal transactions) within the limits of the sums estimated of the basis of the refinancing rate of the Central Bank of the Russian Federation effective on the date when interest is paid which is 1,1 times as much - for credits and loans shown in roubles, and on the basis of 9 per cent - for credits and loans shown in foreign currency;
12) other outlays which are directly connected with operations in securities, in financial instruments of time transactions, as well as the outlays connected with rendering services by professional participants of the securities market, management companies engaged in trust management of the property constituting a unit investment fund within the framework of their professional activities.
11. Records of outlays on operations in securities and of outlays on operations in financial instruments of time transactions shall be kept for the purpose of estimation of the tax base for appropriate operations in the procedure established by this Article.
12. For the purposes of this Article, the financial results in respect of operations in securities and in respect of operations in financial instruments of time transactions shall be estimated as incomes derived from these operations less the appropriate outlays cited in Item 10 of this Article.
In so doing, the outlays which cannot be directly charged to the reduction of income derived from operations in securities or in financial instruments of time transactions which circulate or do not circulate in the organised market, or to the reduction of an appropriate kind of income shall distributed in proportion to the share of each kind of income and shall be included in expenditures when a tax agent assesses the financial result upon termination of a tax period, as well as in the event of termination before the end of a tax period of the last agreement of the taxpayer made with the person acting as a tax agent in compliance with this article. If within the tax period in which the cited expenses are made there are no incomes of the appropriate kind, the expenses shall be accepted in the same tax period, in which incomes are recognized.
The financial result shall be estimated in respect of each operation and in respect of each complex of operations cited accordingly in Subitems 1-4 of Item 1 of this Article. The financial result shall be estimated upon the expiry of a tax period, unless otherwise established by this Article. In so doing, the financial result in respect of operations in financial instruments of time transactions which circulate in the organised market and whose base asset are securities, stock indices or other financial instruments of time transactions whose base assets are securities or stock indices, and in respect operations in other financial instruments of time transactions circulating in the organised market shall be separately estimated.
The negative financial result received in a tax period in respect of some operations in securities or financial instruments of time transactions shall reduce the financial result received in a tax period in respect of a complex of appropriate operations. With this, in respect of operations in securities circulating in the organised securities market the sum of the negative result reducing the financial result in respect of operations in securities circulating in the organised market shall be estimated subject to the fluctuation limits of the securities' market value.
When supplying securities circulating in the organised securities market which constitute the base asset of the financial instrument of time transactions, the financial result of operations in such base assets of the taxpayer making such supplies shall be estimated on the basis of the price at which the securities are supplied in compliance with the contractual terms.
The negative financial result received in a tax period in respect of some operations in securities which do not circulate in the organised securities market and which at the time of their acquisition were referred to securities circulating in the organised securities market can reduce
the financial result obtained in a tax period in respect of operations in securities circulating in the organised securities market,
The negative financial result in respect of each group of the operations cited in Subitems 1-4 of Item 1 of this Article shall be recognised as a loss. Records of losses resulting from operations in securities and from operations in financial instruments of time transactions shall be kept in the procedure established by this Article and Article 220.1 of this Code.
13. The specifics of estimating revenues and expenditures for determining the financial result in respect of operations in securities and in respect of operations in financial instruments of time transactions shall be established by this Item.
When estimating the financial result of operations in securities, the incomes derived from the purchase and sale (redemption) of state treasury obligations, bonds and other state securities of the former USSR, member states of the Union State or of the constituent entities of the Russian Federation, as well as bonds and securities issued by decision of representative local self-government bodies, shall be accounted without the interest (coupon) yield paid to the taxpayer which is taxed at the a rate, other than the one provided for by Item 1 of Article 224 of this Code and whose payment is provided for by the terms of such security's issuance.
When selling securities, the outlays in the form of the cost of the securities' acquisition shall be recognised at the cost of primary acquisitions thereof (FIFO).
If an issuing organisation has exchanged (converted) stocks, then, when selling the stocks obtained by a taxpayer as a result of such exchange (conversion), as the taxpayer's outlays proved by documents shall be deemed those on acquisition of the stocks which the taxpayer had held before their exchange (conversion).
When selling stocks (shares, stakes) received by a taxpayer as a result of companies' re- organisation, as outlays on their acquisition shall be deemed the cost thereof estimated in compliance with Items 4-6 of Article 277 of this Code, provided that the taxpayer has proved by documents the outlays thereof on acquisition of stocks (shares, stakes) of re-organised companies.
In case of an exchange (conversion) of investment shares of one unit investment fund for (into) investment shares of another unit investment fund made by a taxpayer with the Russian management company which is engaged at the time of such exchange (conversion) in management of the cited funds, the financial result of such operation shall not be estimated pending the time of selling (redeeming) the investment shares received as a result of this exchange (conversion). When selling (redeeming) the investment shares obtained by the taxpayer as a result of such exchange (conversion), as the taxpayer's outlays proved by documents shall be deemed the outlays thereof on acquisition of the investment shares held by the taxpayer before their exchange (conversion).
When selling (redeeming) the investment shares acquired by a taxpayer when contributing property (property rights) to a unit investment fund, as outlays on acquisition of these investment shares shall be deemed the outlays on acquisition of the property (property rights) contributed to the unit investment fund proved by documents.
If a taxpayer has acquired securities for ownership (in particular if they have been received on a gratuitous basis, or have been partially paid, or gifted or inherited), when taxing incomes from operations of sell-off (redemption) of securities, as the outlays on acquisition (obtaining) of these securities proved by documents shall be deemed amounts for which tax was estimated and paid when these securities were acquired (obtained) and the amount of tax paid by the taxpayer.
If, when a taxpayer receives securities as a gift or inherits them, tax in compliance with Items 18 and 18.1 of Article 217 of this Code is not collected, the outlays of the donor (testator) on acquisition of these securities proved by documents shall be likewise accounted in taxation
of the incomes resulting from operations of sell-off (redemption) of the securities received by the taxpayer as a gift or by inheritance.
When making operations of issuance and redemption of investment shares of unit investment funds, the estimated cost of an investment share fixed by the management company engaged in trust management of the property constituting an investment fund in compliance with the legislation of the Russian Federation on investment funds without taking into account the fluctuation limits shall be recognised as the market value thereof for this management company.
If under the legislation of the Russian Federation on investment shares the investment shares of unit investment funds whose circulation is restricted are not redeemed at the estimated cost of an investment share, as the market value of such investment share shall be deemed the amount of the monetary compensation to be paid in connection with redemption of the investment shares in compliance with the legislation of the Russian Federation on investment funds without taking into account fluctuation limits thereof.
If under the legislation of the Russian Federation on investment funds investment shares of unit investment funds whose circulation is restricted are not issued at the estimated cost of an investment share, the market value of such investment shares shall be deemed the amount of monetary assets for which one investment share is issued and which is fixed in compliance with the rules for trust management of the unit investment fund without taking into account the fluctuation limits thereof.
When making operations of purchase and sale of shares of closed and interval unit investment funds which do not circulate in the organised market, the market value of an investment share shall be deemed the price fixed for such shares in compliance with Item 4 of Article 212 of this Code.
The amounts paid by a taxpayer for acquisition of the base assets of financial instruments of time transactions, in particular for its supply when executing a time transaction, shall be deemed outlays on the supply (subsequent sale) of the base asset.
The amounts paid by a taxpayer for acquisition of securities in respect of which a partial redemption of the nominal value of a security is provided for within the period of its circulation shall be deemed outlays in case of such partial redemption in proportion to the share of income derived from the partial redemption in the total amount to be redeemed.
When the financial result is determined in respect of transactions in the securities received by a taxpayer being a donor in the event of dissolution of the earmarked capital of a not-for-profit organisation, cancellation of a donation or in another case, if the return of the asset that has been contributed to replenish the earmarked capital of the not-for-profit organisation is envisaged by a contract of donation and/or Federal Law No. 275-FZ of December 30, 2006 on the Procedure for the Formation and Use of the Earmarked Capital of Not-for-Profit Organisations the following shall be deemed expenses of the taxpayer being a donor in the established procedure: documented expenses in transactions in such securities that had been incurred by the donor prior to the transfer of these securities to the not-for-profit organisation for the purpose of replenishing its earmarked capital.
14. For the purposes of this Article, the tax base for operations in securities and for operations in financial instruments of time transactions shall be deemed a positive financial result of an aggregate of corresponding operations estimated for a tax period in compliance with Items 6-13 of this Article.
The tax base for each aggregate of the operations cited in Subitems 1-4 of Item 1 of this Article shall be separately estimated subject to the provisions of this Article.
15. The amount of loss from operations in securities circulating in the organised securities market which is a result of the cited operations made in a tax period which is the result of the cited operations made within the tax period shall reduce the tax base for operations
in financial instruments of time transactions circulating in the organised market whose base assets are securities, stock indices or other financial instruments of time transactions whose base assets are securities or stock indices.
The amount of loss from operations in securities circulating in the organised securities market which is a result of the cited operations made within a tax period after the reduction of the tax base for operations in financial instruments of time transactions circulating in the organised market whose base assets are securities, stock indices or other financial instruments of time transactions whose base assets are securities or stock indices shall be accounted in compliance with Item 16 of this Article and with Article 220.1 of this Code within the limits of the tax base for operations in securities circulating in the organised securities market.
The amount of loss from operations in financial instruments of time transactions circulating in the organised market whose base assets are securities, stock indices or other financial instruments of time transactions whose base assets are securities or stock indices, which is a result of the cited operations made within a tax period after reduction of the tax base for operations in financial instruments circulating in the organised market shall reduce the tax base for operations in securities circulating in the organised securities market.
The amount of loss from operations in financial instruments of time transactions circulating in the organised market whose base assets are securities, stock indices or other financial instruments of time transactions whose base assets are securities or stock indices which is a result of the cited operations made within a tax period after reduction of the tax base for operations in financial instruments of time transactions circulating in the organised market and of the tax base for operations in securities circulating in the organised securities market shall be accounted in compliance with Item 16 of this Article and with Article 220.1 of this Code within the limits of the tax base for operations in financial instruments of time transactions circulating in the organised market.
The amount of loss from operations in financial instruments of time transactions circulating in the organised market whose base assets do not include securities, stock indices or other financial instruments of time transactions whose base assets are securities or stock indices which is the result of the cited operations made in a tax period shall reduce the tax base for operations in financial instruments circulating in the organised market.
The amount of loss from operations in financial instruments of time transactions circulating in the organised market whose base assets do not include securities, stock indices or other financial instruments of time transactions whose base assets are securities or stock indices which is a result of the cited operations made in a tax period after reduction of the tax base for operations in financial instruments of time transactions circulating in the organise market shall be accounted in compliance with Item 16 of this Article and Article 220.1 of this Code within the limits of the tax base for operations in financial instruments of time transactions circulating in the organised market.
If a taxpayer had a loss within a tax period from an aggregate of operations in securities circulating in the organised securities market and a loss from an aggregate of operations in financial instruments of time transactions circulating in the organised market, such losses shall be accounted separately in compliance with Item 16 of this Article and with Article 220.1 of this Code.
The provisions of this Item shall apply when estimating the tax base upon the expiry of a tax period, as well as in the event of termination before the end of a tax period of the last taxpayer's agreement made with the persons acting as a tax agent in compliance with this article.
Paragraph nine is abrogated. 16. The taxpayers having losses in the previous tax periods in respect of operations in
securities circulating in the organised securities market and from operations in financial
instruments of time transactions circulating in the organised market shall be entitled to reduce the tax base for operations in securities circulating in the securities market and in respect of operations in financial instruments of time transactions circulating in the organised market accordingly in the current tax period for the whole sum of their loss or for a part of this sum ( to transfer the loss to future periods).
In so doing, the tax base of the current tax period shall be estimated subject to the specifics provided for by this Article and Article 220.1 of this Code.
The amount of loss from operations in securities circulating in the organised securities market transferred to future periods shall reduce the tax base of corresponding tax periods for such operations.
The amounts of loss from operations in financial instruments circulating in the organised market which have been transferred to future periods shall reduce the tax base of corresponding tax periods for operations in financial instruments of time transactions circulating in the organised market.
It shall not be allowed to transfer to future periods the losses from operations in securities which do not circulate in the organised securities market and from operations in financial instruments of time transactions which do not circulate in the organised market.
A taxpayer shall be entitled to transfer a loss to future periods within the ten years following the tax period in which the loss took place.
A taxpayer shall be entitled to transfer to the current tax period the amount of losses that took place in the previous tax periods. In so doing, the loss that is not transferred to the nearest following year may be transferred in full or in part to the following year from among the subsequent nine years subject to the provisions of this Item.
If a taxpayer has losses within more than one tax period, such losses shall be transferred to future periods in the same order in which they have been suffered.
A taxpayer shall be obliged to keep the documents proving the extent of suffered losses within the whole time period while he reduces the tax base of the current tax period by the sum of previously suffered losses.
Losses shall be accounted by a taxpayer in compliance with Article 220.1 of this Code when filing the tax return with a tax authority at the end of a tax period.
According to Federal Law No. 281-FZ of November 25, 2009, payers of tax on natural persons' income, in compliance with this Article, shall transfer for the future the losses that have occurred since the tax period of 2010
17. The tax base for operations in securities and for operations in financial instruments of time transactions made by a trust manager shall be estimated in the procedure established by Items 6-15 of this Article subject to the requirements of this Item.
The amounts paid under a contract of trust management to the trust manager in the form of a remuneration and compensation for the outlays thereof on making operations in securities and financial instruments of time transactions shall be accounted as incomes derived from appropriate operations. In so doing, if the settler of trust management is not the beneficiary under a contract of trust management, such outlays shall be only accounted in estimation of the financial result of the beneficiary.
If a contract of trust management provides for several beneficiaries, the incomes derived from operations in securities and/or from operations in financial instruments of time transactions made by the trust manager in favour of the beneficiary shall be distributed thereto on the basis of the terms of a trust management agreement.
If in the course of trust management operations are made in securities which circulate and/or do not circulate in the organised securities market and/or in financial instruments of time
transactions which circulate and/or do not circulate in the organised market, as well as if in the course of trust management some other kinds of income arise (in particular in the form of dividends or interest), the tax base shall be estimated separately for operations in securities which circulate and which do not circulate in the organised securities market, and for operations in financial instruments of time transactions which circulate and do not circulate in the organised market, and also for each type of income subject to the provisions of this Article. In so doing, the outlays which cannot be directly charged to the reduction of income from operations in securities which circulate or do not circulate in the organised securities market, or to the reduction of income derived from operations in financial instruments of time transactions which circulate or do not circulate in the organised market, or to the reduction of an appropriate kind of income, shall be distributed in proportion to the share of each kind of income.
A negative financial result of individual operations in securities made by a trust manager in a tax period shall reduce the financial result of an aggregate of corresponding operations. With this, the financial result shall be estimated separately for operations in securities circulating in the organised securities market and for operations in securities which do not circulate in the organised securities market.
A negative financial result of individual operations in financial instruments of time transactions made by a trust manager within a tax period shall reduce the financial result of an aggregate of appropriate operations. With this, the financial result shall be estimated separately for operations in financial instruments of time transactions which circulate in the organised market and for operations in financial instruments of time transactions which do not circulate in the organised market.
A trust manager shall be deemed a tax agent with respect to the person in whose interests trust management is effected in compliance with a trust management agreement.
18. The tax base for operations in securities, for operations in financial instruments of time transactions, for repo transactions in securities and for transactions of securities' loan shall be estimated by a tax agent upon termination of a tax period, unless otherwise established by this item.
As a tax agent for the purposes of this article, as well as of Articles 214.3 and 214.4 of this Code, shall be deemed the trustee, broker or depository engaged in payment (remittance) of income in the monetary form related to federal state serial securities with mandatory centralized custody, regardless of the date of registration of their issue, as well as related to other serial securities with obligatory centralized custody pertaining to issues whose state registration was effected or whose registration number was awarded thereto after January 1, 2012, to owners of such securities, and also any other person making transactions in a taxpayer's interests in securities and/or financial instruments of time transactions on the basis of an appropriate contract made with the taxpayer: a contract of trust management, broker's contract, contract of deposit, contract of agency, contract of commission or agency contract. A tax agent shall estimate the tax base of a taxpayer in respect of all the kinds of income derived from the transactions made by the tax agent in the taxpayer's interests in compliance with a contract, with the appropriate expenses to be deducted. A tax agent shall not take into account when estimating the tax base of a taxpayer the income derived from the transactions made on the basis of contracts, other than those cited above.
When a tax agent estimates the tax base for transactions in securities, the tax agent on the basis of a taxpayer's application may take into account the expenses actually made and proved by documents which are connected with acquisition and custody of appropriate securities and which have been made by the taxpayer without participation of the tax agent, in particular prior to making with the tax agent the contract under which the latter estimates the taxpayer's tax base.
As documentary confirmation of appropriate expenses, a natural person must present the document or properly attested copies thereof on the basis of which this tax paying natural person has made appropriate expenses, broker's reports, documents proving transfer of the taxpayer's ownership of appropriate securities, the fact and sum of covering appropriate expenses. If a natural person files the documents' originals, a tax agent must keep copies of such documents.
A tax agent shall also deduct the sums of tax that have not been deducted by the securities' issuer, in particular in the event of making for the taxpayer's benefit the transactions for which the tax base is determined in compliance with Articles 214.3 and 214.4 of this Code. As a tax agent shall not be deemed a depository engaged in payment (remittance) of income related to serial securities with obligatory centralized custody when making payments to taxpayers to redeem the nominal value of securities. On such occasion, tax shall be paid in compliance with Article 228 of this Code.
The sum of tax shall be calculated, deducted and paid by a tax agent upon termination of a tax period, as well as before the expiry of a tax period or before the expiry of the validity term of a contract made for the benefit of a natural person in the procedure established by this chapter.
In the event of paying by a tax agent monetary assets (income in kind) before the expiry of a tax period or before the expiry of the validity term of a contract made for the benefit of a natural person, the tax shall be estimated subject the tax base determined in compliance with this article, as well as with Articles 214.3 and 214.4 of this Code.
A tax agent shall estimate, deduct and remit the tax deducted from the taxpayer at the latest in a month from the end date of a tax period, from the date of expiry of the validity term of the last contract made by a taxpayer with the tax agent, under which the latter estimates the amount of tax, or from the date of payment of monetary assets (transfer of securities). A tax agent is bound to deduct the estimated sum of tax out of the taxpayer's monetary assets in roubles which are at the tax agent's disposal and are kept on broker's accounts, special broker's accounts, special client's accounts and special depository accounts, as well as on bank accounts of the tax agent which is a trust manager that are used by cited manager for separate custody of monetary assets of the trust management founders on the basis of the balance of the client's monetary assets in roubles on appropriate accounts formed as of the date when the tax is deducted.
Payment of monetary assets means for the purposes of this item payment by a tax agent of monetary assets in cash to a taxpayer or third person at the taxpayer's request, as well as remittance of monetary assets onto a taxpayer's bank account or third person' bank account at the request of the taxpayer.
Payment of income in kind means for the purposes of this item the transfer by a tax agent to a taxpayer of securities from the tax agent's depo account (personal account) or from the taxpayer' depo account (personal account) in respect of which the tax agent is vested with the right of their disposal. As payment in kind shall not be deemed for the purposes of this item the transfer by a tax agent of securities at the request of a taxpayer which is connected with execution by the latter of transactions in securities, provided that the monetary assets related to appropriate transactions have been entered in full onto the taxpayer's account (including the bank account thereof) opened with the given tax agent, as well as the transfer (re-registration) of securities onto the depo account serving for certification of a given taxpayer's right of ownership which is opened with a custodian exercising its activities in compliance with the legislation of the Russian Federation.
When paying income in kind, the sum of payment shall be estimated as the amount of outlays on acquisition of the securities to be transferred to a taxpayer that have been actually made and proved by documents.
To estimate the tax base, a tax agent shall determine the financial result in compliance with Item 12 of this article, Articles 214.3 and 214.4 of this Code for the taxpayer, which monetary assets (income in kind) are to be paid to, as of the date of the income payment.
If the financial result estimated as a progressive total exceeds the amount of the current payment of monetary assets (income in kind), tax shall be estimated and paid by a tax agent on the amount of the current payment.
If the financial result estimated as a progressive total does not exceed the amount of the current payment of monetary assets (income in kind), tax shall be estimated and paid by a tax agent on the total sum of the financial result estimated by a progressive total.
When a taxpayer receives various kinds of income (in particular, income taxed at various tax rates) derived from operations made by a tax agent for the taxpayer's benefit, an order of their payment to the taxpayer in case of payment of monetary assets (income in kind) before the expiry of a tax period (before the expiry of the validity term of a trust management agreement) shall be established by agreement of the taxpayer and tax agent.
Where it is impossible to deduct in full the estimated amount of tax in compliance with this item, a tax agent shall determine if it is possible to deduct the amount of tax before the earliest of the following dates: a month from the end date of the tax period in which the tax agent could not deduct in full the estimated tax amount; the date of termination of the last contract made by the taxpayer and tax agent under which the tax agent estimated the sum of tax.
Where it is impossible to deduct from a taxpayer in full or in part the estimated amount of tax because of termination of the last contract made by the taxpayer and tax agent and under which the latter estimated the amount of tax, the tax agent within a month as from the time of occurrence of this circumstance shall notify in writing the tax authority at the place of registration thereof of the impossibility of the cited deduction and of the amount of the taxpayer's debt. On such an occasion, tax shall be paid by the taxpayer in compliance with Article 228 of this Code.
A report on the impossibility of deducting the amount of tax on the basis of the results of a tax period shall be forwarded by a tax agent to the tax authorities before March 1 of the year following the expired tax period.
19. The specifics of estimating the tax base for REPO transactions in securities and for operations of securities' loaning are established by Articles 214.3 and 214.4 of this Code respectively.
Article 214.2. Specifics of Determination of the Tax Base When Receiving Incomes in the Form of Interest on Bank Deposits
In respect of incomes in the form of interest on bank deposits the tax base shall be determined as the excess of the amount of interest accrued under the terms of a contract over the amount of interest calculated for deposits in roubles on the basis of the refinancing rate of the Central Bank of the Russian Federation increased by five percentage points, effective within the period for which the said interest is accrued and on the basis of 9 per cent annual receipts for deposits in foreign currency, unless otherwise provided for by this Chapter.
Article 214.2.1. Peculiarities of Determining the Tax Base in Deriving Incomes in the Form of a Fee for the Use of Monetary Means of Members of a Credit Consumer Cooperative (Shareholders), Interest for the Use by an Agricultural Credit Consumer Cooperative of Means Attracted in the Form of Loans from Members of an Agricultural Credit Consumer Cooperative or from Associated members of an Agricultural Credit Consumer Cooperative
With respect to incomes in the form of a fee for the use of monetary means of members of a credit consumer cooperative (shareholders), interest for the use by an agricultural credit
consumer cooperative of means attracted in the form of loans from members of an agricultural credit consumer cooperative or from associated members of an agricultural credit consumer cooperative, the tax base shall be determined as a surplus of the amount of the said fee and interest charged in accordance with the conditions of the agreement over the amount of the fee and interest calculated proceeding from the refinancing rate of the Central Bank of the Russian Federation increased by five per-cent points and effective during the period for which the said interest was charged.
Article 214.3. Specifics of Estimating the Tax Base for the REPO Transactions Whose Objects Are Securities
1. The tax base for the REPO transactions whose objects are securities shall be estimated in compliance with this article.
2. REPO transactions in securities shall mean for the purposes of this article the operations complying with the provisions of Paragraph One of Item 1 of Article 282 of this Code.
For the purposes of this article, the second part of a REPO agreement, including in respect of the REPO transactions for which execution of the second part thereof is determined by the time of claiming for it, shall be executed at the latest one year after the time for execution of the first part of the REPO agreement fixed by it.
For the purposes of this article, as the dates of execution of the first and second parts of a REPO agreement shall be deemed the dates when the parties to the REPO transaction actually discharge their obligations as to the first and second part of the REPO transaction respectively.
With this, the actual selling (acquisition) price of a security both for the first part of a REPO transaction and for the second part thereof shall be applied, regardless of the market (estimated) price of such securities. The selling (acquisition) prices of securities under both parts of a REPO agreement shall be estimated subject to the accumulated interest (coupon) income as of the date when each part of the REPO agreement is executed.
For the purposes of this article, the second part of a REPO agreement shall be deemed improperly executed (non-executed), if upon the expiry of the time period for execution of the second part of the REPO agreement, as well as upon the expiry of a year after execution of the time of execution of the first part of the REPO agreement, if the time for execution of the second part of the REPO agreement is determined by the time of claiming for it, the obligation in respect of the second part of the REPO agreement is not executed in full or in part.
In the event of the improper execution (non-execution) of the second part of a REPO agreement, as well as preschedule dissolution of a REPO agreement, the parties to the REPO transaction shall account incomes derived from selling (outlays on acquisition of) securities with respect to the first part of the REPO agreement in the procedure established by Article 214.1 of this Code, unless otherwise established by this article. In so doing, incomes derived from selling (outlays on acquisition) of securities with respect to the first part of the REPO agreement shall be accounted as of the date of execution of the second part of the REPO agreement (fixed by the agreement) or as of the date of preschedule dissolution of the REPO agreement as agreed by the parties thereto. In so doing, the incomes derived from selling (outlays on acquisition) shall be estimated on the basis of the market value of securities as of the date of transfer of the securities' ownership when executing the first part of the REPO agreement.
For the purposes of this article, the market price of a security shall be fixed in compliance with Item 4 of Article 212 of this Code.
When making a REPO transaction, no changes shall be made in the acquisition price of securities and the rate of accumulated interest (coupon) income as of the date of execution of
the first part of the REPO agreement for the purposes of taxing incomes derived from their subsequent sale after acquisition of securities in compliance with the second part of the REPO agreement. When selling securities in compliance with the first and second parts of a REPO agreement, the tax base shall not be estimated in compliance with Article 214.1 of this Code.
When executing (terminating) obligations under REPO transactions by way of setting off homogeneous counterclaims, the taxation procedure established by this article shall not be changed. As homogeneous shall be deemed claims for transfer of securities of the same issuer which provide for the same extent of rights, are of the same kind, category (type) or pertain to the same unit investment fund (as regards investment shares of unit investment funds), as well as claims for paying monetary assets in the same currency.
If within the time period between the dates of execution of the first and second parts of a REPO agreement the securities which constitute the object of a REPO transaction are converted, in particular in connection with splitting, consolidation or alteration of their nominal value, or the individual number (code) of an additional issue of such securities is cancelled, or the individual state registration number of an issue (the individual number (code) of an additional issue), the individual identification number (the individual identification number (individual number (code) of an additional issue) of such securities have been changed, the cited circumstances shall not changed the taxation procedure for the given REPO transaction established by this article.
The rules of this article shall apply to the taxpayer's REPO transactions made on account thereof by commissioners, mandatories, agents or trust managers (in particular through a trade promoter in the securities market and through sales at a stock exchange) on the basis of appropriate civil law contracts.
3. If prior to the date of execution of the second part of a REPO agreement the seller under the first part of the REPO agreement has transferred to the purchaser under the first part of the REPO agreement in exchange for the securities transferred in the first part of the REPO agreement or the securities into which they are converted, some other securities, the tax base for operations in the securities transferred (received) under the first part of the REPO agreement and in the securities transferred (received) as a result of the exchange shall be estimated in the procedure established by Article 214.1 of this Code for operations of securities' purchase and sale.
The seller under the first part of a REPO agreement shall recognize the following: the income (loss) resulting from selling the securities transferred under first part of the
REPO agreement which is estimated as of the date of execution of the first part of the REPO agreement on the basis of the market price of the securities which constitute the object of the REPO transaction or , if there is no market price of securities, on the basis of their estimated price;
the income (loss) from acquisition of the securities transferred under the first part of the REPO agreement which is estimated as of the date of exchanging securities on the basis of the market price of the securities which are the object of the REPO transaction or, if there is no market price of securities, on the basis of their estimated price;
the income (loss) from selling the securities transferred in exchange for the securities transferred under the first part of the REPO agreement or for the securities, they are converted into, which is estimated as of the date of exchanging the securities on the basis of the market value of the securities transferred by way of exchange or, if there is no market value of securities, on the basis of their estimated price.
The purchaser under the first part of a REPO agreement shall recognize the following: the income (loss) resulting from acquisition of the securities received under first part of
the REPO agreement which is estimated as of the date of execution of the first part of the REPO transaction on the basis of the market price of the securities which constitute the object
of the REPO transaction or, if there is no market price of the securities, on the basis of their estimated price;
the income (loss) from selling the securities received under the first part of the REPO agreement which is estimated as of the date of exchanging securities on the basis of the market price of the securities which are the object of the REPO transaction or, if there is no market price of the securities, on the basis of their estimated price;
the income (loss) from acquiring the securities received in exchange for the securities transferred under the first part of the REPO agreement or for the securities into which they are converted which is estimated as of the date of exchanging the securities on the basis of the market value of the securities transferred by way of exchange or, if there is no market value of the securities, on the basis of their estimated price.
For the purposes of this article, as a loss shall be deemed the negative financial result estimated in compliance with Item 12 of Article 241. 1 of this Code.
4. For the purposes of this article, for the seller under the first part of a REPO agreement the difference between the acquisition price of securities under the second part of the REPO agreement and the selling price of securities under the first part of the REPO agreement shall be deemed:
income in the form of interest on a loan derived from REPO transactions - if such difference is negative;
outlays on payment of interest on a loan paid in respect of REPO transactions - if such difference is positive.
Abrogated from January 1, 2012. 5. For the purposes of this article, in respect of the purchaser under the first part of a
REPO agreement the difference between the selling price of securities under the second part of the REPO agreement and the acquisition price of securities under the first part of the REPO agreement shall be deemed:
income in the form interest on a loan derived from REPO transactions- where such difference is positive;
outlays on payment of interest on a loan paid in respect REPO transactions - where such difference is negative.
Abrogated from January 1, 2012. 6. The tax base for REPO transactions shall be estimated as incomes in the form of
interest on loans gained in a tax period from an aggregate of REPO transactions which are decreased by the sum of outlays in the from of interest on loans paid within the tax period in respect of the aggregate of REPO transactions.
The cited outlays shall be taken for taxation purposes within the limits of the sums estimated on the basis of the refinancing rate of the Central Bank of the Russian Federation which is effective as of the date of payment of interest on REPO transactions which is 1.8 times as much for outlays shown in roubles and 0.8 times as much for outlays shown in foreign currency.
Outlays in the form of exchange, broker's and depository fees connected with making REPO transactions shall reduce the tax base for REPO transactions after imposing the restrictions established by Paragraph Two of this item.
If the amount of the outlays taken for taxation purposes in compliance with Paragraphs Two and Three of this item exceeds the amount of the incomes cited in this item, the tax base for REPO transactions in an appropriate tax period shall be deemed equal to zero.
The sum of excessive outlays shall be deemed a taxpayer's loss in respect of REPO transactions.
A loss in respect of REPO transactions shall be taken as reducing the incomes derived
from transactions in securities circulating in the organized securities market, as well as in securities that do not circulate in the organized securities market, in the proportion estimated as the ratio of the value of the securities being the object of REPO transactions that circulate in the organized securities market and the value of the securities being the object of REPO transactions that do not circulate in the organised securities market in the total value of the securities being the object of REPO transactions.
The value of securities used for determining the cited proportion shall be estimated on the basis of the actual value of securities in the second part of REPO transactions properly made in the appropriate tax period.
7. As regards a REPO transaction, payments on securities in respect of which the right of receiving them was gained by the purchaser under the first part of a REPO agreement during the period between the dates of execution of the first and second parts of the REPO agreement may be charged to the reduction of the amount of the monetary funds to be paid by the seller under the first part of the REPO agreement in case of subsequent acquisition of securities under the second part of the REPO agreement or shall be remitted by the purchaser under the first part of the REPO agreement to the seller under the first part of the REPO agreement in compliance with this agreement. On the cited occasions , such payments shall not be deemed the purchaser's incomes under the first part of the REPO agreement and shall be included into the seller's incomes under the first part of the REPO agreement.
Interest (coupon) income shall be accounted while estimating the seller's tax base under the first part of a REPO agreement subject to the provisions of Article 214.1 of this Code and shall not be accounted while estimating the tax base for interest (coupon) income from the securities constituting the object of the REPO transaction for the purchaser under the first part of the REPO agreement.
The incomes defined by this article shall be taxed at the tax rates established by Article 224 of this Code, subject to the provisions of Item 25 of Article 217 of this Code.
The provisions of this item shall not extend to the seller under the first part of a REPO agreement, if the sold securities have been obtained by him in another REPO transaction or in an operation of securities' loaning.
8. If within the period between the dates of execution of the first and second parts of a REPO agreement the issuer made a coupon payment ( partial redemption of the nominal value of securities), such payments, where it is so provided for by a contract, shall change the selling price (acquisition price) under the second part of the REPO agreement which is applied in estimation of incomes (outlays) in compliance with Items 4 and 5 of this article.
If a REPO agreement does no provide for registration of coupon payments (of partial redemption of the nominal value of securities) in estimating the selling price (acquisition price) under the second part of the REPO agreement, such payments shall not affect the amount of incomes (outlays) estimated in compliance with Items 4 and 5 of this article.
9. If a REPO agreement provides for making settlements within the period between the dates of execution of the first and second parts of the REPO agreement (remittance of monetary assets and/or transfer of securities) by participants of a REPO transaction in case of changing the price of the securities constituting the object of the REPO transaction or in other instances provided for by the agreement, such settlements, if not otherwise provided for by the agreement, shall change the selling price (acquisition price) under the second part of the REPO agreement used in estimation of the incomes (outlays) defined in compliance with Items 4 and 5 of this article.
10. For the purposes of this article, as the date of obtaining incomes (making outlays ) in respect of a REPO transaction shall be deemed the date of actual discharge (termination) of obligations of participants thereof under the second part of the REPO agreement subject to the
specifics established by Items 4 and 5 of this article.
11. In case of improper execution of the second part of a REPO agreement the procedure for settling counterclaims established by the REPO agreement may be applied.
The procedure for settling counterclaims in case of improper execution (non-execution) of the second part of a REPO agreement must provide for the parties' duty to complete mutual settlements under the REPO agreement within 30 calendar days after the time of execution of the second part of the REPO agreement.
In case of following the procedure for settling counterclaims established by a REPO agreement which satisfies the requirements established by this item, the tax base for a REPO transaction shall be estimated in the following way:
the seller under the first part of the REPO agreement shall recognise for the taxation purposes execution of the second part of the REPO agreement and shall account for taxation purposes incomes (outlays) in the procedure established by Item 4 of this article, as well as the incomes (loss) resulting from conversion (purchase and sale) of the securities that have not been redeemed under the second part of the REPO agreement which are estimated as of the date of competing the procedure for settling mutual claims on the basis of the value of the securities which are the object of REPO transactions to the extent coordinated by the parties to a REPO transaction which is estimated subject to the market value of the securities as of the date of discharging obligations under the second part of the REPO agreement;
the purchaser under the first part of the REPO agreement shall recognize for the taxation purposes execution of the second part of the REPO agreement (shall account for the taxation purposes the incomes (outlays) in the procedure established by Item 5 of this article), as well as acquisition of the securities which were not sold under the second part of the REPO agreement on the basis of the value of the securities which are the object of a REPO transaction to the extent coordinated by the parties to the REPO transaction which is estimated subject to the market value of the securities as of the date of discharging obligations under the second part of the REPO agreement.
The incomes (outlays) resulting from operations of purchase and sale of securities shall be accounted for the taxation purposes in the procedure established by Articles 212 and 214.1 of this Code, and the market value of securities shall be estimated in compliance with Item 4 of Article 212 of this Code.
12. For the purposes of this article, as opening of a short position with respect to securities (hereinafter referred to in this article as a short position) constituting the object of a REPO transaction and held by the purchaser under the first part of a REPO agreement shall be deemed the sale by a taxpayer of a security where there are obligations to return the securities obtained under the first part of the REPO agreement.
As opening of a short position shall not be deemed the following: sale of securities under the first and second parts of a REPO agreement; transfer of securities to the borrower (return thereof to the lender) under a contract of
securities' loaning; transfer of securities on a returnable basis in compliance with the terms defined by Item
9 of this article; conversion of the securities constituting the object of a REPO transaction, in particular in
connection with their splitting, or consolidation, or alteration of their nominal value, or cancellation of the individual number (code) of an additional issue of such securities, or alteration of the individual state registration number of an issue (individual number (code) of an additional issue), individual identification number (individual number (code) of an additional issue) of such securities;
redemption of the securities certifying the rights with respect to securities of a Russian and/or foreign issuer (presented securities) when receiving the presented securities;
other kind of retirement of the securities the income on which is not included into the tax base.
A short position shall be opened on condition of the absence of the securities pertaining to the same issue (an additional issue), of investment shares of the same unit investment fund under ownership of the purchaser under the first part of a REPO agreement whose sale will not cause opening of the cited short position.
13. A short position shall be closed by way of acquisition (of obtainment for ownership for the reasons, other than a REPO transaction, of a contract of securities' loaning, obtainment on a returnable basis in compliance with the terms defined by Item 8 of this article) of the securities pertaining to the same issue (additional issue), of the investment shares of the same unit investment fund for which the short position is opened.
A short position shall be closed prior to the time of acquisition of the securities of the same issue (additional issue), of the investment shares of the same unit investment fund by the purchaser under the first part of a REPO agreement whose subsequent (immediate) alienation will not cause the short position's opening. If within the same day transactions of acquisition and sale (retirement) of securities were concurrently made, the short position shall be closed on the basis of the results of this day, solely if the number of acquired securities exceeds the number of sold securities.
In the first turn, shall be closed the short position which has been opened first (the FIFO method).
14. The tax base for the operations connected with opening a short position shall be estimated in the following procedure.
The taxpayer's incomes (outlays) resulting from conversion (acquisition) or retirement of a security shall be accounted when opening (closing) a short position in the procedure established by Article 214.1 of this Code, as of the date of closing the short position.
In the event of opening a short position with respect to the securities, on which charging of interest (coupon) income is provided for, the taxpayer that has opened such short position shall recognize the interest (coupon) income to be estimated as the difference between the sum of the accumulated interest (coupon) income as of the date of closing the short position (including the sums of interest (coupon) income that have been paid by the issuer within the period between the date of opening and the date of closing the short position) and the sum of accumulated interest (coupon) income as of the date of opening the short position. Such interest (coupon) outlays shall be recognized as of the date of closing the short position.
15. Abrogated from January 1, 2012. Article 214.4. The Specifics of Estimation of the Tax Base for Operations of Securities'
Loaning 1. The tax base for operations of securities loaning shall be estimated in compliance with
this Article. 2. Securities shall be provided for loaning on the basis of a contract of loan made in
compliance with the legislation of the Russian Federation or legislation of foreign states which meets the terms defined by this Item (hereinafter also referred to a contract of loan).
A procedure for estimating the tax base which is established by this article shall apply to operations of securities' loaning made on account of a taxpayer by an agent, commission agent, proxy or trust manager acting on the basis of a civil law agreement, in particular through a trade promoter in the securities market (a stock exchange).
For the purposes of this Chapter, a contract of loan issued (received) in the form of
securities shall provide for payment of interest in monetary terms. The rate of interest or a procedure for fixing it shall be established by the terms of a
contract of loan. For the purpose of estimating interest, the cost of the securities transferred under a contract of loan, in particular under a contract of loan aimed at making marginal transactions, shall be deemed to be equal to the market price of corresponding securities as of the date when contract of loan is made or, if there is no market price, at the estimated price.
For the purposes of this Article, the market value and estimated value of a security shall be estimated in compliance with Items 5 and 6 of Article 280 of this Code respectively.
Where it is provided for by a contract of loan, the cost of the securities transferred by a broker to a client under a contract of loan may be likewise estimated (in particular on a periodical basis) according to the rules for assessment of supplying a broker's client under granted loans which are established by the federal executive authority responsible for the securities market. In so doing, the cost of securities shall be estimated on the basis of the latest price of a security fixed in compliance with the a stock exchange's documents.
The date of granting (repaying ) a loan shall be defined as the date when the borrower (creditor) actually receives the securities.
For the purposes of this Article, the validity term of a contract of loan granted (received) in the form of securities shall not exceed one year.
3. The operation of loaning securities shall be deemed improperly made (non-made) in the following instances:
if at the time fixed by the contract for the loan's return the obligation to return securities is not terminated in full or in part;
if the contract of loan does not fix the time for the securities' return (a contract of loan with a non-fixed term) or if the cited time is determined by the time of claiming and within a year from the date when the loan was granted the securities were not returned by the borrower to the creditor;
if the obligation to return securities was terminated by paying monetary assets to the creditor or by transfer of property, other than securities.
In the event of the improper making (not making) an operation of securities loaning, the operation's participants shall account the income derived from selling (outlays on acquisition of) the securities constituting the object of loan in the procedure established by Article 214.1 of this Code, unless otherwise established by this Article. In so doing, the incomes derived from selling (outlays on acquisition of) the securities constituting the object of loan shall be accounted as of the date when the loan is issued on the basis of the securities' market value or, if there is no market value thereof, on the basis of their estimated prices.
4. When transferring securities as a loan and when returning such securities, the tax base in compliance with Article 214.1 of this Code shall not be estimated by the creditor, except as established by this article. In so doing, the outlays on acquisition of the securities transferred under a contract of loan shall be accounted by the creditor in the course of subsequent (after the loan's return) sale of the cited securities subject to the provisions of Article 214.1 of this Code.
5. The interest received by the creditor under a contract of loan shall be included into the composition of the incomes derived from operations of securities' loaning.
The interest paid by the borrower under a contract of loan shall be deemed outlays within the limits of the sums estimated on the basis of the refinancing rate of the Central Bank of the Russian Federation effective on the date of the interest's payment increased by 1.1 for interest shown in roubles and on the basis of 9 per cent for interest shown in foreign currency.
Outlays in the form of interest paid under a contract of loan shall be charged to the reduction of the incomes gained from operations of securities' loaning, as well as of the incomes gained from operations in the securities attracted under contracts of loan (from operations of
purchase and sale in compliance with Item 8 of this Article and from REPO transactions in the cited securities).
The tax base for operations of securities' loaning shall be defined as incomes in the form of interest gained in a tax period under an aggregate of the contacts of loan under which a taxpayer acts as the creditor reduced by the amount of outlays in the form of the interest paid in the tax period under the aggregate of the contracts of loan under in respect of which the taxpayer acts as the borrower, subject to the provisions of Paragraph Two of this Item.
If the sum of the outlays cited in this Item which is estimated subject to the provisions of Paragraph Two of this Item exceeds the sum of the incomes cited in this Item, the tax base for operations of securities loaning in the corresponding tax period shall be deemed to be equal to zero.
With this, the amount of excess of the outlays cited in this Item which are estimated subject to the provisions of Paragraph Two of this Item over the incomes mentioned in this Item shall be charged to the reduction of the incomes from operations in securities circulating in the organised securities market, as well as of the incomes from operations in securities not circulating in the organised securities market which are gained by the taxpayer in the same tax period in the proportion estimated as a ratio of the cost of the securities constituting the object of loaning operations which circulate in the organised securities market and of the cost of the securities constituting the object of loaning operations which do not circulate in the organised securities market in the total cost of the securities constituting the object of loaning operations. The cost of securities applied for defining the cited proportion shall be estimated in compliance with Items 5 and 6 of Article 280 of this Code.
6. Under a contract of loan, the payments made by the issuer in respect of securities within the period of the validity term of the contract of loan may be charged to the increase of the amount of the monetary assets to be paid by the borrower to the creditor or may be remitted by the borrower to the creditor in compliance with the contract of loan. With this, such payments shall not be deemed the borrower's incomes and shall be included into the creditor's incomes.
The interest (coupon) income shall be accounted when estimating the creditor's tax base subject to the provisions of Article 214.1 of this Code and shall not be accounted when determining the borrower's tax base for interest (coupon) income on the securities constituting the object of loan.
The incomes defined by this Item shall be taxed at the tax rates established by Article 224 of this Code.
The provisions of this Article shall not extend to the creditor if securities are obtained by him under another contract of loan.
7. In the event of improper making (not making) an operation of securities' loaning, the procedure for settling counterclaims established by a contract of loan may be applied.
The procedure for settling counterclaims in case of improper execution (non-execution) of an operation of securities loaning shall provide for the parties' duty to complete mutual settlements under a contract of loan within 30 calendar days after the time of the loan's return.
When following the procedure for settling counterclaims established by a contract of claim which satisfies the requirements contained in this item, the tax base for the operation of securities' loaning shall be estimated in the following procedure:
the creditor recognises for taxation purposes the incomes cited in Item 5 of this Article in the procedure established by Item 5 of this Article and the income (loss) from selling the securities which are not returned under a contract of loan estimated as of the end date of the procedure for settling counterclaims on the basis of the market price of the security constituting the object of the operation of loan or, if there is no market price, on the basis of the estimated price of the security constituting the object of the operation of loan;
The borrower shall recognise for taxation purposes the outlays cited in Item 5 of this
Article in the procedure established by Item 5 of this Article and the income (loss) from acquisition of the securities which are not returned under a contract of loan which is estimated as of the end date of the procedure for settling counterclaims on the basis of the market price of the security constituting the object of the operation of loan or, if there is no market price, on the basis of the estimated price of the security.
Incomes (outlays) resulting from operations of securities purchase and sale shall be accounted for taxation purposes in the procedure established by Article 214.1 of this Code.
8. The securities obtained under a contract of loan shall be sold on condition that the borrower does not have in ownership thereof the securities pertaining to the same issue (additional issue) and investment shares of the same investment fund.
Incomes from operations of selling the securities constituting the object of an operation of loan shall be accounted in the procedure established by Article 214.1 of this Code, subject to the provisions of Item 5 of this Article. The cited incomes shall be accounted for the taxation purposes when repurchasing securities.
Outlays on repurchasing securities and outlays connected with acquisition and sale of corresponding securities shall be charged for the taxation purposes in the procedure provided for by Article 214.1 of this Code. The cited outlays shall be accounted for taxation purposes when repurchasing securities.
When repurchasing securities, the outlays on the securities which have been sold first shall be accounted first (the FIFO method).
9. If prior to a loan's return the securities which constitute the object of the REPO transaction are converted, in particular in connection with the splitting, consolidation or alteration of their nominal value, or the individual number (code) of an additional issue of such securities is cancelled, or the individual state registration number of an issue (the individual number (code) of an additional issue), the individual identification number (the individual identification number (individual number (code) of an additional issue) of such securities have been changed, the cited circumstances shall not change the taxation procedure established by this Article.
10. The incomes connected with REPO transactions in the securities constituting the object of operations of loan shall be accounted in the procedure established by Article 214.3 of this Code.
Federal Law No. 336-FZ of November 28, 2011 supplemented this Code with Article 214.5. The Article shall enter into force from January 1, 2012, but at the earliest upon the expiry of a month from the day of the official publication of the said Federal Law
Article 214.5. The Specifics of Estimating the Tax Base for the Incomes Received by Parties to an Investment Partnership
1. The natural persons who are parties to an agreement of investment partnership shall estimate the tax base for the incomes derived from participation in the investment partnership and shall pay tax in compliance with this chapter.
2. The tax base for incomes derived from participation in an investment partnership shall be estimated by taxpayers on the basis of data on the investment partnership's receipts and expenditures which are provided thereto by the party to the agreement of investment partnership which is the managing partner responsible for keeping tax records.
3. The tax base for incomes derived from participation in an investment partnership shall be estimated separately in respect of the following operations made within the framework of the investment partnership:
1) in the securities circulating in the organised securities market; 2) in the securities that do not circulate in the organised securities market; 3) with financial instruments of forward transactions that do not circulate in the organised
market;
4) in participatory shares in the authorised capital of organisations; 5) other operations of an investment partnership. 4. The tax base for the incomes derived from participation in an investment partnership
shall be estimated separately from the tax base for the incomes derived from the operations cited in Article 214.1 of this Code, unless otherwise established by this article.
5. Dividends on the securities and participatory shares in the authorized capital of organisations acquired within the framework of the activities exercised by an investment partnership shall be accounted by taxpayers in compliance with Article 214 of this Code.
6. The amounts corresponding to the share of a taxpayer in the outlays made by a managing partner in the interests of all the partners for running the partners' common business shall reduce incomes derived from the operations cited in Item 3 of this article in proportion to the sums of income from appropriate operations.
The taxpayer's shares in such outlays shall be estimated in compliance with the shares of participation thereof in the incomes of an investment partnership established by the agreement of investment partnership.
Where such outlays are made out of the assets kept on the account of an investment partnership, the sum of appropriate taxpayer's outlays shall be estimated by him on the basis of the data presented by the party to the agreement of investment partnership which is the managing partner responsible for keeping tax records (hereinafter referred to in this article as the managing partner responsible for keeping tax records).
7. The taxpayer's outlays on paying remuneration to the parties to an agreement of investment partnership which are managing partners for running the partners' common business shall reduce the incomes derived from the operations cited in Item 3 of this article in proportion to the amounts of incomes derived from appropriate operations.
If remuneration to the parties to an agreement of investment partnership which are managing partners is paid out of the assets kept on the account of the investment partnership, the sum of the taxpayer's appropriate outlays shall be estimated on the basis of the data presented by the managing partner responsible for keeping tax records.
8. The tax base for incomes derived from participation in an investment partnership shall be estimated as the sums of income derived from the operations cited in Item 3 of this article reduced by the amounts of outlays cited in Items 6 and 7 of this article and of losses (including the sums of tax deductions estimated in compliance with Article 220.2 of this Code when carrying forward the losses derived from participation in an investment partnership) in respect of appropriate operations, unless otherwise provided for by this article.
If the value obtained in such a way is negative, it shall be deemed the taxpayer's loss from participation in the investment partnership in respect of respective operations, while the tax base for appropriate operations shall be deemed equal to zero.
9. Where a taxpayer participates in several investment partnerships, the tax base for the incomes derived from participation in the investment partnership shall be estimated by him in total for all the investment partnerships in which he participates, subject to the provisions of Item 3 of this article.
The provisions of this item shall also extend to the sums of tax deductions estimated in compliance with Article 220.2 of this Code when carrying forward the losses received from participation in an investment partnership.
10. The taxpayers that have suffered losses in the previous tax periods from participation in an investment partnership resulting from the operations cited in Item 3 of this article are entitled to reduce the tax base for incomes from participation in the investment partnership in respect of appropriate operations in the current tax period by the total amount of the loss received by them or by a part of this amount (to carry the loss forward), unless otherwise provided for by this article.
In so doing, the tax base for the current tax period shall be estimated subject to the specifics provided for by this article and Article 220.2 of this Code.
The sums of loss resulting from operations of an investment partnership in securities circulating in the organised securities market that have been carried forward shall reduce the tax base of appropriate tax periods for such operations.
The sums of losses resulting from operations of an investment partnership in securities that do not circulate in the organised securities market carried forward shall reduce the tax base of respective tax periods for such operations.
The sums of losses resulting from operations of an investment partnership in financial instruments of forward transactions not circulating in the organised market that have been carried forward shall reduce the tax base of appropriate tax periods for such operations.
The sums of losses resulting from operations of an investment partnership with participatory shares in the authorized capital of organisations carried forward shall reduce the tax base of appropriate of appropriate tax base for such operations.
The sums of losses resulting from other operations of an investment partnership carried forward shall reduce the tax base of appropriate tax periods for such operations.
A taxpayer is entitled to carry forward a loss within the ten years following the tax period when this loss takes place.
A taxpayer is entitled to carry to the current tax period the sum of losses received in the previous tax periods. In so doing, a loss which is not carried forward to the nearest following year may be carried forward in full or in part to the next year from the subsequent nine years subject to the provisions of this item.
If a taxpayer has suffered losses in more than one tax period, such losses shall be carried forward to future periods in the same order as they have been suffered.
A taxpayer is bound to keep the documents proving the extent of the suffered loss within the whole period while he is reducing the tax base of the current tax period by the sums of losses suffered before.
Losses shall be accounted by a taxpayer in compliance with Article 220.2 of this Code when filing the tax declaration with a tax authority upon termination of a tax period.
11. Taxpayers are not entitled to account for taxation purposes the losses resulting from participation in an investment partnership which were suffered in the tax period when they joined an agreement of investment partnership earlier made by other parties thereto, in particular as a result of the cession of rights and duties under the agreement to other persons.
12. Should a taxpayer withdraw from an investment partnership as a result of the cession of rights and duties under the agreement of investment partnership, as well as the apportionment of a share from the parties' common property, the tax base shall be estimated as the income received by the taxpayer when withdrawing from the investment partnership reduced by the amount of the taxpayer's contribution to the investment partnership and/or the sums paid by the taxpayer for acquisition of the rights and duties under the agreement of investment partnership.
If when withdrawing from an investment partnership a taxpayer receives incomes in the form of property and/or property rights which are under the partners' common ownership, the amount of appropriate incomes shall be estimated on the basis of the data of tax records of the investment partnership. In so doing, when returning property and/or property rights to the parties to an agreement of investment partnership, the negative difference between the estimate of the property and/or property rights and the estimate at which this property and/or property rights have been previously transferred under the agreement of investment partnership shall not be deemed a loss for the taxation purposes.
If the value estimated in compliance with this item is negative, it shall be deemed the taxpayer's loss received when withdrawing from the investment partnership, while the tax base
shall be deemed equal to zero. The taxpayer's loss received when withdrawing from an investment partnership shall be
accounted when estimating the tax base for the operations cited in Subitem 2 of Item 1 of Article 214.1 of this Code.
13. When dissolving or terminating an agreement of investment partnership, in the tax base shall be included the incomes from the operations cited in Item 3 of this article which have been derived from the investment partnership's operations within the tax period when the agreement of investment partnership became invalid and shall not be included in the incomes received by the taxpayer when dissolving or terminating this agreement.
When estimating the tax base in case of dissolution or termination of an agreement of investment partnership, the incomes resulting from the operations cited in Item 3 of this article shall be reduced by the sum of the incomes cited in Items 6 and 7 of this article and shall not be reduced by the amount of the taxpayer's contribution to the partners' common business.
If the value estimated in compliance with this item in respect of one or several kinds of income cited in Item 3 of this article is negative, the appropriate sums shall be deemed the taxpayer's loss received when dissolving or terminating the agreement of investment partnership, and the tax base shall be deemed equal to zero.
The taxpayer's losses received when dissolving or terminating an agreement of investment partnership shall be accounted by him in estimation of the tax base in compliance with Item 9 of this article and/or shall be carried forward in compliance with Item 10 of this article and Article 220.2 of this Code.
As the taxpayer's loss shall not be deemed the negative difference between the estimate of the property and the property rights transferred thereto when dissolving or terminating an agreement of investment partnership and the estimate at which this property and/or these property rights have been previously transferred under the agreement of investment partnership.
14. Where taxes are not fully subtracted by the issuer of securities from the incomes of natural persons who are tax residents of the Russian Federation in the form of interest (coupon, discount) on the securities acquired within the framework of participation in an agreement of investment partnership, the managing partner responsible for keeping tax records shall be deemed a tax agent.
Article 215. Features of the Determination of Income of Specific Categories of Foreign Citizens
1. The following income shall not be taxable: 1) of heads and also staff of missions of a foreign state having a diplomatic or consular
rank, members of their families staying with them if they are not citizens of the Russian Federation, except for the incomes from sources in the Russian Federation which are not connected to the diplomatic or consular service of these natural persons;
2) of the administrative-clerical staff of missions of a foreign state and members of their families staying with them, if they are not citizens of the Russian Federation or do not live in Russian Federation permanently, except for the incomes from sources in the Russian Federation which are not connected to the said individuals' employment with these missions;
3) of supporting personnel of the missions of a foreign state who are not citizens of the Russian Federation or do not live in the Russian Federation permanently which they receive when in their line of duty in the mission of a foreign state;
4) employees of international organisations - according to the charters of these organisations.
2. Provisions of this Article shall apply in cases when legislation of a corresponding
foreign state had established a similar order concerning persons listed in Subitems 1-3 of Item 1 of this Article, or if such norm is stipulated by an international treaty (agreement) of the Russian Federation. The list of foreign states and international organisations concerning whose citizens (employees) the standards of this Article shall be applied is defined by a federal body of the executive power in the area of international relations together with the Ministry of Finance of the Russian Federation.
Article 216. The Tax Period The tax period shall be defined as a calendar year.
Article 217. Non-Taxable Income (Exempt from Taxation) The following types of personal income shall be exempt from taxation (not object to
taxation): 1) state allowances, excluding temporary disability allowance, (including the allowance
for care of a sick child) as well as other disbursements and compensations paid according to the effective legislation. Here, tax exempt allowances include unemployment benefit, and maternity and birth of a child allowance;
2) the state and labour pensions awarded in the order, established by the current legislation, social pension supplements paid under the legislation of the Russian Federation and the legislation of constituent entities of the Russian Federation;
3) all types of compensatory disbursements established by the legislation of the Russian Federation, legislative acts of constituent entities of the Russian Federation, decisions of representative bodies of local self-government (within the limits of standards established according to the legislation of the Russian Federation) and involving:
reimbursement of harm caused by mutilation or other damage to health; free granting of housing and utilities, fuels or a relevant pecuniary reimbursement; payment of cost and/or issue of authorised allowance in kind and also the disbursement
of cash instead of such an allowance; payment of the cost of meals, sports gear, equipment, sports and dress uniform received
by the sportsmen and staff of physical culture and sports organisations for training process and participation in sport competitions, as well as referees for participation in tournaments;
dismissal of workers, except for the following: compensation for a non-used leave; sums paid in the form of dismissal wage, average monthly wage for the period of
arrangement of labour, compensation to the head, deputy heads and chief accountant of an organization in the part thereof exceeding in total the three fold average monthly wage or six fold average monthly wage of employees dismissed from organisations located in the Arctic regions and in the localities which are equated to them;
loss of life of military servicemen or government officials in the line of their official duties; reimbursement of other expenses, including the expenses involved in the improvement of
professional skills of workers; performance by the taxpayer of his job duties (including relocation to work to another
locality and reimbursement of travel and living expenses). In case the employer pays the expenses of business trips of workers both in the country
and abroad, the daily allowance exempt from taxation shall be in compliance with the legislation of the Russian Federation but at most 700 roubles for each day of a business trip in the territory of the Russian Federation and at most 2 500 roubles for each day of a business
mission abroad, and also the actually effected and documented target expenses in the travel up to destination and back, charges for airport services, commission charges, expenses in travel to the airport or terminal in the places of departure, destination or changes, on conveyance, expenses in hiring housing, communication services expenses, charges for the receipt and registration of a service foreign passport, charges for granting visas, and also expenses in exchange of currency cash or cheques in a bank into foreign currency in cash. If no documents are presented to confirm the payment of expenses for hiring of housing, the amounts of such payment can be exempted from taxation within the limits of standards established by the legislation of the Russian Federation. A similar order of taxation shall apply to disbursements effected to persons found in command or administrative subordination to an organisation, and also members of a board of directors or any similar body of the company coming to participate in meetings of the board of directors, the management board or another similar body of such a company;
3.1) the disbursements effected for the benefit of volunteers within the framework of civil- law contracts whose subject matter is the gratuitous performance of work or provision of services for the purpose of compensating the volunteers' expenses relating to performance under such contracts as accommodation rentals, return travel to the place where charitable activities take place, meals (except for meals expenses in an amount exceeding the rate of per diem envisaged by Item 3 of this article), payment for individual protection facilities, payment of insurance contributions for voluntary medical insurance relating to the health risks of the volunteers in the course of they volunteer activities;
4) compensation to donors for donated blood, mother's milk or other donor's assistance; 5) alimonies received by taxpayers;
6) amounts received by taxpayers in the form of grants (gratuitous aid) furnished for the support of science and education, culture and art in the Russian Federation by international, foreign and/or Russian organisations by lists of such organisations approved by the Government of the Russian Federation;
7) amounts received by taxpayers in the form of international, foreign or Russian prizes for achievements in the field of science and engineering, education, culture, literature and arts and mass media under the list of prizes approved by the Government of the Russian Federation, as well as in the form of prizes awarded by supreme officials of constituent entities of the Russian Federation (by heads of supreme executive authorities of constituent entities of the Russian Federation) for outstanding achievements in the said areas under the lists of prizes endorsed by supreme officials of constituent entities of the Russian Federation (by heads of supreme executive authorities of constituent entities of the Russian Federation);
8) the amounts of lump sum payments (in particular in the form of material assistance) paid:
to taxpayers in connection with natural disaster or other emergencies, as well as to taxpayers who are family members of persons who perished as a result of natural disasters or other emergencies, regardless of the source of disbursement;
by employers to members of the family of a deceased worker, of a former retired worker, or to a worker retired in connection with the death of a member (or members) of his family;
paragraph 4 is abrogated; to low income and taxpayers and socially vulnerable categories of citizens in the form of
amounts of the target oriented social assistance rendered to the charge of funds of the federal budget, budgets of the constituent entities of the Russian Federation, local budgets and extra-
budgetary funds according to programs approved annually by the corresponding public authorities;
to taxpayers who suffered from terrorist acts on the territory of the Russian Federation, as well as to taxpayers who are family members of persons who perished as a result of terrorist acts in the territory of the Russian Federation, irrespective of source of disbursement;
by employers to employees (parents, adopters, trustees) upon the birth (or adoption) of a child to be paid within the first year after the child's birth (adoption) but not more than 50 thousand roubles for each child.
The provisions of this Item shall likewise apply to the incomes received by a taxpayer in kind;
8.1) the remunerations payable with funds of the federal budget or the budget of a subject of the Russian Federation to persons for their assistance to federal executive governmental bodies in the detection, prevention, stopping and clearing acts of terrorism, the detection and detention of persons who are preparing, committing or have committed such acts, and also for their assistance to the federal security service and the federal executive governmental bodies which carry out operative investigation activities;
8.2) the amounts of disbursements effected as charitable aid in monetary form and in kind provided in accordance with the legislation of the Russian Federation on charitable activities by Russian and foreign charitable organisations registered in the established procedure;
9) the amounts of full or partial compensation (payment) effected by an employer for the benefit of his employees and/or the family members thereof, his former employees who have quit their employment due to disability or old-age retirement, disabled persons not working for the given organisation for the cost of purchased vouchers, except for tourist ones, under which said persons get services from sanatorium and health-resort and health-rehabilitation organisations located on the territory of the Russian Federation, and also the amounts of full or partial compensation (payment) for the cost of vouchers for children under 16 years of age under which said persons get services from sanatorium and health-resort and health- rehabilitation organisations located on the territory of the Russian Federation -- provided:
with the funds of organisations (individual entrepreneurs), unless the expenses relating to such compensation (payment) according to the present Code are classified as expenses taken into account in tax base assessment for the purposes of the organisation's profit tax;
with funds of the budgets of the budget system of the Russian Federation; with funds of the religious organisations and also of the other not-for-profit organisations
having as one of the objectives of its activities according to constitutive documents the provision of social support and protection to the citizens who by virtue of their physical or intellectual features and other circumstances are incapable of exercising on their own their rights and lawful interests;
with funds received from an activity in respect of which organisations (individual entrepreneurs) apply special tax regimes.
For the purposes of this chapter the "sanatorium and health-resort and health- rehabilitation organisations" means sanatoria, disease-prevention sanatoria, disease prevention centres, recreation houses and recreation bases, boarding houses, medical-treatment and health-rehabilitation complexes, and sanatorium, health-rehabilitation and sporting children's camps;
10) the amounts of money paid by employers for the medical treatment of, and the
provision of medical services to, their employees, their spouses, their parents and their children, remaining at the disposal of the employers after the payment of the organisations' profit tax;
the amounts of money paid by public organisations of disabled persons for the medical treatment of, and the provision of medical services to, disabled persons;
the amounts of money paid by the religious organisations and also the charitable organisations and other not-for-profit organisations having as one of the objectives of their activities according to constitutive documents the rendering of assistance in the protection of citizens' health for the services of providing medical treatment to persons who do not have labour relations with them and also for the medicines purchased by them for said persons.
Said incomes are exempt from taxation if the employers and/or public organisations of disabled persons, religious organisations and also the charitable organisations and the not-for- profit organisations having as one of the objectives of their activities according to constitutive documents the rendering of assistance in the protection of citizens' health make non-cash payments to medical organisations for the expenses relating to medical treatment of, and the provision of medical services to, taxpayers, and also if the amounts of money intended for such purposes are paid out in cash directly to the taxpayer (his family members, parents or legal representatives) or if the amounts of money intended for such purposes are credited to taxpayers' bank accounts;
11) grants to pupils, students, post-graduate students, hospital physicians, associates or persons working for a doctor's degree of higher higher vocational training or post-college vocational training, of research establishments, of students of learning establishments of basic professional and medium vocational training, students of theological educational establishments which are paid to said persons by these establishments, grants established by the President of the Russian Federation, bodies of legislative (representative) or executive power of the Russian Federation, bodies of constituent entities of the Russian Federation, charitable funds, grants paid at the expense of budget funds to taxpayers who undergo training under a voucher issued by bodies of the employment service;
12) amounts of wages and other amounts in foreign currency received by taxpayers from federally funded state institutions or organisations that sent them to work abroad - within the limits of standards established by the current legislation on wages of employees;
13) incomes of taxpayers received from the sale of products, grown at personal subsidiary economies located on the territory of the Russian Federation, of livestock (both live and as products of slaughter - raw or processed), products of plant growing (both natural and processed).
The incomes mentioned in paragraph one of this Item, shall be exempt from taxation if the following conditions are simultaneously observed:
if the total area of a land plot (or plots) which is (or simultaneously are) on the right of ownership and/or on some other right, of natural persons, does not exceed the maximum size established in accordance with Item 5 of Article 4 of Federal Law No. 112-FZ of July 7, 2003 on a Personal Subsidiary Economy";
if the taxpayer of the personal subsidiary economy manages it on the said plots without attraction, in accordance with the labour legislation, of hired workers.
For being exempted from the taxation of the incomes mentioned in paragraph one of this Item, the taxpayer shall submit a document issued by the relevant body of local self- government, by the board of the horticultural, gardening or summer-cottage non-commercial association of citizens confirming that the products being sold has been manufactured by the taxpayer on a land plot (land plots) belonging to him or to members of his family and being used for managing a personal subsidiary economy, summer-house construction, horticulture and gardening, with indication of information about the size of the total area of the land plot (plots);
13.1) means received by a taxpayer from the budgets of the budgetary system of the Russian Federation in their targeted use for the development on the personal subsidiary economy: acquisition of seeds and planting material, forage, fuel, mineral fertilisers, means of protection of plants, young cattle and pedigree animals, poultry, bees and fish, laying of perennial plantations and vineyards and care of them, keeping of agricultural animals (including artificial insemination and veterinary medicine, treatment of animals and poultry and premises for their keeping), purchase of equipment for the construction of hot-houses, storage and processing of products, agricultural equipment, spare parts and repair materials, insurance of the risks of loss or partial loss of agricultural products.
The incomes mentioned in paragraph one of this Item, shall be exempt from taxation if the following conditions are simultaneously observed:
if the total area of a land plot (or plots) which is (or simultaneously are) on the right of ownership and/or on some other right, of natural persons, does not exceed the maximum size established in accordance with item 5 of Article 4 of Federal Law No. 112-FZ of July 7, 2003 on a Personal Subsidiary Economy;
if the taxpayer of the personal subsidiary economy manages it on the said plots without attraction, in accordance with the labour legislation, of hired workers
For being exempted from the taxation of the incomes mentioned in paragraph one of this Item, the taxpayer shall submit a document issued by the relevant body of local self- government, with indication of information about the size of the total area of the land plot (plots).
In the event of nontargeted use of any means received from the budgets of the budgetary system of the Russian Federation, the amounts of the monetary means used for purposes other than the targeted ones, shall be taken into account in determining the tax base in that tax period in which they were received.
For the purpose of this Item, the limitation established by Item 5 of Article 4 of Federal Law No. 112-FZ of July 7, 2003 on a Personal Subsidiary Economy, of the maximum size of the total area of a land plot (land plots), shall be applicable in the year 2011, unless a different size of such area is established by a law of the subject of the Russian Federation;
14) incomes of members of a country (farmer) household received in such a household from the production and sale of agricultural products and also from the production of agricultural products, and their processing and sale - within five years after the registration year of the household.
This norm shall be applicable to the incomes of such members of a peasant (farmer's) farm to whom it has not been applied.
15) incomes received from the sale of the wild fruits, berries, nuts, mushrooms and other edible forest resources (food forest resources), non-arboreal forest resources procured by natural persons for their own needs;
16) incomes (except for wages of hired workers) received by members registered in accordance with the established procedure patrimonial, family communities of small ethnic groups of the North from the sale of products received as a result of pursuing their traditional types of craft;
17) incomes from the sale of the furs, wild animal meat and the other products obtained by natural persons in the course of amateur and sport hunting;
17.1) incomes received by natural persons who are tax residents of the Russian Federation for the corresponding tax period from selling dwelling houses, flats, rooms, including privatized residential premises, country cottages, houses on garden plots or land plots and shares in the cited property owned by a taxpayer within three years and more, as well as when selling other property owned by a taxpayer within three years and more.
The provisions of this item shall not extend to the incomes derived by natural persons from selling securities, as well as to the incomes from selling the property directly used by individual businessmen in their business activities;
17.2) incomes derived from the sale (redemption) of shareholdings in the authorised capital of Russian organisations, as well as of the stocks cited in Item 2 of Article 284.2 of this Code, provided that as of the date of sale (redemption) of such stocks (shareholdings) they had been in a taxpayer's permanent possession within over five years on the basis of the right of ownership or other real right;
18) incomes in cash and in kind received from natural persons by way of succession, except for compensation paid to heirs (assignees) of authors of works of science, literature, art, and also discoveries, inventions and industrial models;
18.1) incomes - in monetary form or in kind - received from natural persons by donation, except for the cases of donation of immovable property, vehicles, shares, stakes, participatory shares, except as otherwise envisaged by this Item.
Incomes received by donation are relieved from taxation if the donor and the donee are members of the family and/or close relatives under the Family Code of the Russian Federation (spouses, parents and children, including adoptive parents and adopted children, grandfather, grandmother and grandchildren, fully natural or partially natural (having a common father or mother) brothers and sisters);
19) income received from joint-stock companies or other organisations: by stock holders of those joint-stock companies or by participants of other organisations
as a result of the revaluation of the fixed (capital) assets in the form of stock (stakes, shares) additionally received by them and distributed among the stock-holders or the participants of an organisation in proportion to their share and the types of stock, or in the form of the difference between the new and the initial nominal value of the stock or their property share in the authorised capital;
by stockholders of those joint-stock companies or by participants of other organisations in a reorganisation stipulating the distribution of stock (stakes, shares) of organisations being created among the stockholders (participants, partners) of organisations being reorganised and/or the conversion (exchange) of stock (stakes, shares) of the organisation being reorganised into stock (stakes, shares) of the organisation being created or an organisation in which a merger is being carried out in the form of stock (stakes, shares) received in addition or in exchange;
20) prizes in cash and (or) kind received by sportsmen, in particular, sportsmen with disabilities for prize-winning places for the following sport competitions:
Olympic, Paralympic and Deaflympic games, World Chess Olympic Games, championships and the world- and European cups of the official organisers or on the basis of decisions of public authorities and bodies of local self-government to the charge of funds of corresponding budgets;
championships, competitions and cups of the Russian Federation from the official organisers;
21) amounts paid for the taxpayer's training under basic and additional general education and additional education programmes, for vocational training and re-training thereof at Russian educational establishment holding the corresponding licence or at foreign educational establishments having the corresponding status;
22) amounts of payment for invalids by organisations or individual entrepreneurs of means of prevention of physical disability and rehabilitation of invalids, and also payment of
acquiring and keeping of guide dogs of disabled persons; 23) compensation paid for handing treasures over to state ownership; 24) incomes received by individual entrepreneurs for the performance of those types of
activity under which they are the payers of the single tax on imputed income for individual kinds of activity, and also for those in whose taxation simplified taxation system or the taxation system for agricultural commodity producers (uniform agricultural tax) is applied;
25) amounts of interest under state treasury obligations, bonds and other state securities of the former USSR, member states of the Union State and constituent entities of the Russian Federation, and also under bonds and securities issued by decision of representative bodies of local government;
26) the incomes, except for the incomes received as charitable aid and envisaged by Item 8.2 of this article, received from not-for-profit organisations by orphan children left without parental care and the children being members of the families whose per capita income does not exceed the living wage defined in the procedure established by laws of subjects of the Russian Federation;
27) incomes in the form of interest received by taxpayers on deposits in banks located in the territory of the Russian Federation if:
interest on rouble deposits is paid within the amounts calculated on the basis of the effective refinancing rate of the Central Bank of the Russian Federation increased by five percentage points during the period for which said interest is accrued;
the set rate does not exceed nine percentage per annum on foreign currency deposits; interest on deposits in roubles which on the date of making a contract or extending a
contract were fixed at a rate not exceeding the effective refinancing rate of the Central Bank of the Russian Federation increased by five per cent points, provided that within the period of interest calculation the rate of interest on the deposit was not increased and that at most three years have passed since the interest rate on a deposit in roubles exceeded the refinancing rate of the Central Bank of the Russian Federation;
27.1) incomes in the form of a fee for the use of monetary means of members of a credit consumer cooperative (shareholders), interest for the use by an agricultural credit consumer cooperative of means attracted in the form of loans from members of an agricultural credit consumer cooperative or from associated members of an agricultural credit consumer cooperative if:
the said fee and interest are paid within the amounts calculated proceeding from the effective refinancing rate of the Central Bank of the Russian Federation increased by five per- cent points and effective during the period for which the said fee and interest;
interest proceeding from which the amount was calculated of the fee for the use of monetary means of members of a credit consumer cooperative (shareholders), interest for the use by an agricultural credit consumer cooperative of means attracted in the form of loans from members of an agricultural credit consumer cooperative or from associated members of an agricultural credit consumer cooperative which on the date of the conclusion of the agreement or prolongation of the agreement were established in a size not exceeding the effective refinancing rate of the Central Bank of the Russian Federation increased by five per-cent points, on condition that during the period of charging the interest the size of the interest under the agreement was not increased and from the moment when the interest rate under the agreement exceeded the refinancing rate of the Central Bank of the Russian Federation increased by five per-cent points not more than three years had passed;
28) incomes not exceeding 4,000 roubles received on any of the following grounds over a tax period:
cost of gifts received by taxpayers from organisations or individual businessmen; cost of prizes in cash and in kind received by taxpayers in competitions and contests held
by decisions of the Government of the Russian Federation, legislative (representative) public authorities or representative bodies of a local self-government;
amounts of material assistance rendered by employers to their workers and also former workers who have retired due to disability or age-related pension;
reimbursement (payment) by employers to their workers, their spouses, parents and children, former workers (age retirees) and also invalids of the cost of drugs bought by them (for them) prescribed to them by a treating doctor.
Exemption from taxation shall be granted upon the submission of documents confirming the actual expenses incurred towards the acquisition of these medicines;
cost of any prizes or winnings received through competitions, games and other activities for the purposes of advertising goods (works, services);
the amounts of the material aid rendered to invalids by public associations of invalids; 29) the incomes of soldiers, sailors, sergeants and sergeant- majors drafted undergo
military service and also persons drafted to undergo periodical training in the form of an allowance of money, per diem and other amounts of money received at the place of service or periodical training;
30) amounts of money paid out to natural persons by electoral commissions, referendum commissions, and also from electoral funds of candidates for the office of President of the Russian Federation, candidates for deputies of the legislative (representative) governmental body of a subject of the Russian Federation, candidates for a position in another state body of a subject of the Russian Federation envisaged by the constitution, the charter of the subject of the Russian Federation and elected directly by citizens, candidates for deputies of the representative body of a municipal formation, candidates for the office of head of a municipal formation, for another office envisaged by the charter of a municipal formation and filled by direct election, the electoral funds of electoral associations, the electoral funds of regional branches of political parties not deemed electoral associations, from a referendum fund of an initiative group for a referendum of the Russian Federation, a referendum of a subject of the Russian Federation, a local referendum, an initiative canvassing group for a referendum of the Russian Federation, other groups of participants in a referendum of the Russian Federation, a local referendum - for the performance by these persons of works directly relating to the conduct of electoral campaigns or referendum campaigns;
31) Disbursements made by trade-union committees (including financial assistance) to members of trade unions except rewards and other disbursements for the performance of labour duties, at the expense of the tax, and also disbursements effected by youth and children's organisations to their members to the charge of membership fees to cover expenses involved in holding cultural, mass entertainment- , physical culture and sport activities;
32) prises on Russia state loan bonds and amounts received at the redemption of these bonds;
33) aid (in monetary form and in kind) and also gifts received by veterans of the Great Patriotic War, the invalids of the Great Patriotic Ware, the widows of military servicemen killed during the war with Finland, the Great Patriotic Ware, the war with Japan, the widows of deceased invalids of the Great Patriotic War and the former prisoners of Nazi concentration camps, prisons and ghettoes and also the former minor prisoners of concentration camps, ghettoes and other forced detention facilities created by the fascists and their allies during the Second World War in an amount not exceeding 10,000 roubles for the tax period;
34) means of the maternal (family) capital assigned to ensuring the realisation of the additional measures of state support of families having children;
35) amounts received by taxpayers to the charge of funds from budgets of the budget system of the Russian Federation as compensation of outlays (a part of outlays) on payment of interest on loans (credits);
The provisions of Item 36 of Article 217 of this Code shall cover the legal relations arising from January 1, 2005 but shall not be applied in respect of taxpayers which before January 1, 2008 had paid tax on the amounts of funds for acquisition and/or construction of residential premises granted on account of the federal budget funds, budgets of subjects of the Russian Federation or local budgets and had obtained the property tax deduction established by Subitem 2 of Item 2 of Article 220 of this Code
36) the sums of payments for the acquisition and/or the building of living accommodation, granted from the resources of the federal budget, the budgets of the constituents of the Russian Federation and the local budgets;
37) in the form of the sum of income from investing, used for the acquisition (construction) of living premises by participants in the accumulation-mortgage system for providing housing for servicemen in conformity with Federal Law No. 117-FZ of August 20, 2004 on the Accumulation-Mortgage System of the Housing Provision for Servicemen;
37.1) the sums of partial payment on account of the federal budget of the cost of a new transport vehicle within the framework of the experiment involving the promotion of acquiring new transport vehicles instead of those which are taken out of operation and are to be utilized;
37.2) one-time compensatory payments made to medical workers under 35 years old that arrived in 2011 and 2012 after graduating from and educational establishment of higher professional education to work at a rural inhabited locality or moved to a rural inhabited locality from another inhabited locality for work and made with an authorized executive power body of a constituent entity of the Russian Federation the contract provided for by Article 51 of the Federal Law on Obligatory Medical Insurance in the Russian Federation;
38) premiums for co-financing the forming of pension savings allocated for providing the state support for pension savings in compliance with the Federal Law on Additional Insurance Premiums for the Accumulative Part of the Labour Pension and State Support for Pension Savings;
39) employer's premiums paid in compliance with the Federal Law on Additional Insurance Premiums for the Accumulative Part of the Labour Pension and the State Support for Pension Savings in the amounts of paid premiums but at most 12,000 roubles a year per each employee for whose benefit an employer pays premiums;
40) amounts paid by organisations (by individual businessmen) to employees thereof as reimbursement of outlays on payment of interest on loans (credits) for acquisition and/or construction of residential premises which are included in the composition of the outlays accounted when determining the tax base for tax on organisations' profits;
41) income in the form of the residential premises provided for ownership free-of-charge on the basis of a decision of a federal executive body were it is provided for by Federal Law No. 76-FZ of May 27, 1998 on the Status of Military Servicemen;
42) means received by parents or by legal representatives of children attending educational organisations in the form of compensation for part of the parental fee for the maintenance of a child at educational organisations realising the basic educational curriculum of preschool education;
43) incomes received by workers in kind as remuneration of labour from organisations - agricultural commodity producers determined in accordance with Item 2 of Article 346.2 of this Code, from peasant farms in the form of agricultural products of their own manufacture and/or from works (services) rendered by such organisations and peasant farms in the interests of a worker, property rights transferred by such organisations or peasant farms to a worker.
The exemption, stipulated by this Item, from taxation shall be granted for each actually worked full month during the period of effect of a labour agreement (contract) in a calendar year with simultaneous observance of the following conditions:
the total amount of the income indicated in paragraph one of this Item and received by a worker in the respective month does not exceed 4,300 roubles;
the total amount of the income indicated in paragraph one of this Item and received by a worker in the respective month does not exceed the value of the wages for that month which may be paid in non-monetary form in accordance with the labour legislation;
the income from the realisation of the goods (works, services) indicated in paragraph one of this Item of the organisations and peasant farms for the previous calendar year does not exceed 100 million roubles.
If, in the observance of the restrictions established by this Item the total amount of the income indicated in paragraph one of this Item and received by a worker in the respective month is less than 4,300 roubles, then the difference between this amount and the actually received amount of the income indicated in paragraph one of this Item shall be taken into account in the calculation of the maximum amount of the income established by paragraph three of this Item in the following months of the calendar year;
44) incomes in kind in the form of providing meals to workers attracted for the conduct of seasonal field works.
45) incomes in monetary form or in kind in the form of paying the fare to the place of study and back to persons under eighteen studying in Russian preschool and general educational institutions having the relevant licence;
46) incomes in kind received by taxpayers who have suffered from terrorist acts on the territory of the Russian Federation, or from natural calamities or other emergency situations in the form of services rendered in their interests, of teaching the taxpayers under the main and additional general-educational curriculums, of maintaining taxpayers at Russian educational institutions having the relevant licence, or at foreign educational institutions having the relevant status in the period of such studies, or of professional training and retraining, and also in the form of services rendered in their interests, of treatment and medical servicing and of services of sanatorium-and-health-resort organisations;
47) incomes received by taxpayers in the form of the cost of airtime and/or print space provided to them gratuitously in accordance with legislation of the Russian Federation on
elections and referendums.
48) sums of pension savings recorded in the special part of an individual personal account and/or on the pension account of the accumulative part of the labour pension at a nongovernmental pension fund paid to the legal successor of a deceased insured person.
48.1) incomes of the borrower (of the borrower's legal successor) in the form of the amount of debt under a credit contract, charged interest and punitive sanctions recognised by court to be paid off by the beneficiary creditor on account of the insurance indemnity under the borrower's whole life or disability insurance agreements, as well as under insurance agreements in respect of the property serving as security of the borrower's liabilities (as a pledge) made by the borrower, within the limits of the amount of the borrower's debt on borrowed (credit) assets, charged interest, punitive sanctions recognized by court and penalties;
49) income in monetary terms and in kind received by sportsmen and members of sporting teams, which are participants of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi, in connection with holding the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi. As the document proving exemption of the cited incomes from taxation shall be deemed the Olympic identification card proving accreditation or the Paralympic identification card proving accreditation;
50) income in monetary terms and in kind received within the period of organisation and holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi, as specified by Article 2 of Federal Law No. 310-FZ of December 1, 2007 on the Organisation and Holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi, on the Development of the Town of Sochi as a Mountain Climatic Health Resort and on Amending Certain Legislative Acts of the Russian Federation, by natural persons who have made labour contracts with market partners of the International Olympic Committee, which provide for carrying out works connected with organisation and holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi, and who belong to the temporary personnel of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi in compliance with Article 10.1 of the cited Federal Law, from organisations which are organisers of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi or market partners of the International Olympic Committee in compliance with Articles 3 and 3.1 of the cited Federal Law. As grounds for exemption of such income from taxation shall be deemed the following:
as regards the income received within the period of organisation of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi fixed by Part 1 of Article 2 of the cited federal Law - the exercise of activities on the basis of a labour contract which provides for carrying out works connected with organisation and holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi made with a market partner of the International Olympic Committee and of a contract which is made by the autonomous non-profit organisation, the Organising Committee of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi and a market partner of the International Olympic Committee, is connected with organisation and holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi and has as its integral part an endorsed list of appropriate citizens or is made on the basis of the lists of temporary personnel of official broadcasting companies filed by a foreign organiser of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi in
compliance with Article 3 of the cited Federal Law by the autonomous non-profit organisation, the Organising Committee of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi;
as regards the income received within the period of holding the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi fixed by Part 2 of Article 2 of the cited federal Law - the Olympic identification card proving accreditation or the Paralympic identification card proving accreditation;
51) income in kind in the form of payment of outlays on procurement and issuance of visas, invitations and other similar documents, cost of travel, accommodation, meals, training, communication services, uniforms and clothes, transportation, linguistic support, souvenir articles with symbols of the XXII Winter Olympic Games and/or the XI Winter Paralympic Games of 2014 in the town of Sochi received from the autonomous non-profit organisation, the Organising Committee of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi, or from the administration of the town of Sochi within the period of organisation and within the period of holding of the XXII Winter Olympic Games and the XI Winter Paralympic Games of 2014 in the town of Sochi fixed by Article 2 of Federal Law No. 310-FZ of December 1, 2007 on the Organisation and Holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi, on the Development of the Town of Sochi as a Mountain Climatic Health Resort and on Amending Certain Legislative Acts of the Russian Federation:
by representatives of the International Olympic Committee; by representatives of the International Paralympic Committee; by representatives of national Olympic committees; by representatives of national Paralympic committees; by representatives of international sports federations; by natural persons who have received an Olympic identification card proving
accreditation or Paralympic identification card proving accreditation; by natural persons attracted by the autonomous non-profit organisation, the Organising
Committee of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi, or by the administration of the town of Sochi as volunteers for participation in the organisation and/or holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi;
by natural persons who have made labour contracts with the autonomous non-profit organisation, the Organising Committee of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi.
The insurance premiums (insurance contributions) of the cited persons for all kinds of insurance shall be also deemed non-taxable income if they have been paid by the autonomous non-profit organisation, the Organising Committee of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi, under insurance contracts for the benefit of the cited persons, in particular insurance premiums (insurance contributions) for the kinds of insurance established by the agreement made by the International Olympic Committee with the Olympic Committee of Russia and the town of Sochi in respect of holding the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi and the insurance payments received by the cited persons under the given terms and conditions.
52) incomes in the form of assets (including funds) that have been contributed to form or replenish the earmarked capital of a not-for-profit organisation and received by a taxpayer being a donor in the case of dissolution of the earmarked capital of a not-for-profit organisation, the cancellation of a donation or in another case, if the return of the asset contributed for the
formation or replenishment of the earmarked capital of the not-for-profit organisation is envisaged by a contract of donation and/or Federal Law No. 275-FZ of December 30, 2006 on the Procedure for the Formation and Use of the Earmarked Capital of Not-for-Profit Organisations.
In the event of return of the monetary equivalent of immovable property and/or securities that have been contributed to replenish the earmarked capital of a not-for-profit organisation in the procedure established by Federal Law No. 275-FZ of December 30, 2006 on the Procedure for the Formation and Use of the Earmarked Capital of Not-for-Profit Organisations the following is exempt from taxation: the donor's income in the amount of documented expenses incurred by the donor to purchase, store or maintain such property as of the date of transfer of such property to the not-for-profit organisation being the owner of the earmarked capital for the purpose of replenishing the earmarked capital of the not-for-profit organisation.
If as of the date of transfer of the immovable property to the not-for-profit organisation for the purpose of replenishing its earmarked capital in the procedure established by Federal Law No. 275-FZ of December 30, 2006 on the Procedure for the Formation and Use of the Earmarked Capital of Not-for-Profit Organisations such property had been under the ownership of the taxpayer being the donor for three or more years the income received by the donor shall be exempt from taxation in full when the monetary equivalent of such property is returned.
Federal Law No. 105-FZ of July 7, 2003 amended Article 218 of this Code. The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law and shall cover the legal relations that have arisen since January 1, 2003 See the previous text of the Article
Article 218. Standard Tax Deductions
1. When determining the size of the tax base in compliance with Item 3 of Article 210 of this Code, the taxpayer shall have the right to receive the following standard tax deductions:
1) In the amount of 3,000 roubles for each month over a tax period shall be applicable to the following categories of taxpayers:
persons who have contracted radiation sickness or any other diseases associated with the radiation effects due to the Chernobyl catastrophe or associated with projects to mitigate the consequences of the catastrophe at the Chernobyl Atomic Power Plant;
persons who developed disability due to the Chernobyl accident from among the persons who took part in the elimination of consequences of the accident within the limits of the alienation zone, or who are engaged in the operation or in any other works of the Chernobyl Atomic Power Plant (including those who have been sent temporarily or dispatched therefrom), the military servicemen and men liable for call-up who have been called up for special assemblies and attracted to the performance of works associated with the elimination of consequences of the Chernobyl accident, regardless of their stationing or works performed, and also the officers and men of bodies of internal affairs, of the State Fire Service, who were (are) serving in the alienation zone, persons who have been evacuated from the alienation zone and resettled from the settling-out zone, or who have left the said zones voluntarily, persons who have donated their bone marrow to save the lives of victims of the Chernobyl accident, regardless of the time that has passed since the moment of the bone marrow transplantation and the time when they became disabled in this connection;
persons who in 1986-1987 consequences of the Chernobyl accident within the limits of the alienation zone or who were engaged in that period in works associated with the evacuation of the population, material assets or agricultural animals, and in the operation or in any other works at the Chernobyl Atomic Power Plant (including those who were sent temporarily or
dispatched therefrom); military servicemen, citizens discharged from military service and also men liable for call-
up who were called up for special assemblies and were attracted in that period to perform works associated with the elimination of consequences of the Chernobyl accident, including flight- operating and technical personnel of civil aviation, regardless of their stationing or works performed;
officers and rank and file members of internal affairs personnel, of the State Fire Service, in particular the persons discharged from military service who were undergoing service in the alienation area of Chernobyl Atomic Power Plant in 1986-1987;
military servicemen, citizens discharged from military service and also men liable for call- up who were called up for military assemblies and participated in 1988-1990 in works on the object "Cover";
persons who became disabled, or who contracted radiation sickness, or any other diseases due to the accident in 1957 at the production association "Mayak" and the radioactive waste disposal into the river Techa from among persons who (including those who were temporarily sent or dispatched) in 1957-1958 participated directly in the works on the elimination of the consequences of the accident in 1957 at the production association "Mayak", and also who were engaged in works on conducting protection activities and rehabilitation of radioactively contaminated territories along the Techa river in 1949-1956, who (including those who were temporarily sent or dispatched) in 1959-1961 participated directly in eliminating the consequences of the accident at the production association "Mayak" in 1957, who were evacuated (resettled) from, and also who voluntarily left the populated localities which became exposed to radioactive contamination due to the accident in the 1957 at the production association "Mayak" and the radioactive waste disposal into the Techa river, including children - among them those who at the time of the evacuation (resettlement) were in the state of intra- uterine development, - and also the military servicemen and the civilian personnel of the military units and the special contingent evacuated in 1957 from the zone of radioactive contamination (in this case the voluntary leavers shall be defined as citizens who from September 29, 1957 until December 31, 1958 inclusive left the populated localities which were exposed to radioactive contamination due to the accident in 1957 at the production association "Mayak", and also those who from 1949 until 1956 inclusive left the populated localities which were exposed to radioactive contamination due to the radioactive waste disposal into the Techa river), persons who reside in the populated localities that were exposed to the radioactive contamination due to the accident in 1957 at the production association "Mayak" and the radioactive waste disposal into the Techa river where the mean annual effective equivalent irradiation dose on May 20, 1993 was still over 1 Mev (additionally, above the level of the natural radiation background for the given locality), persons who moved voluntarily to new places of residence from the populated localities exposed to radioactive contamination due to the accident in 1957 at the production association "Mayak" and the radioactive waste disposal into the Techa river, where the mean annual effective equivalent irradiation dose on May 20, 1993 was still over 1 Mev (additionally, above the level of the natural radiation background for the given locality);
persons who participated directly in the tests of nuclear weapons in the atmosphere and of combat radioactive substances, and in exercises employing such weapons before January 31, 1963;
persons who participated directly in underground nuclear weapons tests under conditions of non-standard radiation situations and the effect of other injurious effects of nuclear weapons;
persons who participated directly in the clean-up of radiation accidents that occurred at nuclear plants of surface and submarine ships and at any other military facilities whose accidents have been registered in the established procedure by the federal executive body
authorised in the sphere of defence; persons (including military servicemen) who participated directly in the works on the
assembly of nuclear charges before December 31, 1961; persons who participated directly in underground nuclear weapons tests, and in
conducting and supporting the works on the collection and burial of radioactive substances. invalids of the Great Patriotic war; invalids of groups I, II, and III from among the military servicemen who became disabled
due to a wound, a concussion or an injury received in the defence of the USSR or in the performance of any other duties of military service, or due to a disease associated with a stay at the front, from among former partisans, and also any other categories of invalids equated in the provision of pensions to said categories of military servicemen;
2) the tax deduction of 500 roubles for each month of a tax period shall be applicable to the following categories of taxpayers:
Heroes of the Soviet Union and Heroes of the Russian Federation, and also persons decorated with the Order of Glory of the three degrees;
civilian personnel of the Soviet Army, the Soviet Navy, bodies of internal affairs of the USSR and State security of the USSR, who held established posts in military units, staffs and institutions which comprised the Army in the Field in the period of the Great Patriotic war, or persons who were in that period in the cities, the participation in whose defence is included for such persons in the period of service for assigning a pension under the preferential terms established for servicemen of the units of the active Army;
participants in the Great Patriotic War, combat operations for the defence of the USSR out of the military servicemen who served in military units, headquarters and institutions incorporated in the army and former guerrillas;
persons who were in Leningrad in the period of its siege in the years of the Great Patriotic war from September 8, 1941 until January 27, 1944, regardless of the duration of staying there;
the former, (including minors) prisoners of concentration camps, ghettos and any other places of confinement created by Nazi Germany and its allies in the period of World War II;
invalids from childhood, and also invalids of the first and second groups; persons who contracted radiation sickness or any other diseases connected with nuclear
fuel, or caused by the consequences of radiation accidents at places of civil or military atomic operations, or as a result of tests, exercises or any other works associated with any types of nuclear installations, including nuclear weapons and space technology;
junior and medium-level medical personnel, physicians and other workers of the medical institutions (with the exception of persons whose professional activity is associated with the work with any type of source of ionizing radiation under the conditions of a radiation situation at their working place corresponding to the character of the work performed) who got an overdose of radiation when rendering medical aid and attending, in the period from April 26 to June 30, 1986, persons who suffered as a result of the Chernobyl accident and who are sources of ionizing radiation;
persons who have donated their bone marrow to save the lives of another persons; industrial and office workers, and also former military servicemen, and officers and men
of the bodies of internal affairs, of the State Fire Service, staff members of institutions and bodies of the criminal and penal system who have since been discharged from service, that have contracted occupational diseases associated with radiation effects at works in the alienation zone of the Chernobyl Atomic Power Plant;
persons (including those who were temporarily sent or dispatched) who in 1957-1958 participated directly in the works on the clean-up of the consequences of the accident in 1957 at the production association "Mayak", and also persons who were engaged in the works on
conducting the protective arrangements and the rehabilitation of the radioactively contaminated territories along the Techa river in 1949 - 1956;
persons who were evacuated (resettled) from, and also who left voluntarily the populated localities which became exposed to radioactive contamination due to the accident in 1957 at the production association "Mayak" and the radioactive waste-disposal into the Techa river, including children - among them those who at the moment of evacuation (resettlement) were in the state of intra-uterine development - and also former military servicemen and civilians of the military units and the special contingent evacuated in 1957 from the zone of radioactive contamination. In this case, the voluntary leavers shall be deemed to be citizens who from September 29, 1957 until December 31, 1958, inclusive, left the populated localities which were exposed to radioactive contamination due to the accident in 1957 at the production association "Mayak", and also those who from 1949 until 1956 inclusive left the populated localities which were exposed to radioactive waste disposal into the Techa river;
persons who were evacuated (including those who left voluntarily) in 1986 from the alienation zone which became exposed to radioactive contamination due to the Chernobyl accident, or who have been (are being) resettled from, including those who have left voluntarily, the fall-out zone in 1986 and in subsequent years, including children who at the moment of the evacuation were (are) in the state of intra-uterine development;
parents and spouses of military servicemen who died due to a wound, concussion or injury they suffered in the defence of the USSR or the Russian Federation or in the discharge of any other duties, or due to a disease associated with being at the front line, and also the parents and spouses of government officials who died in the discharge of their official duties. Said deduction shall be granted to spouses of diseased military servicemen and government officials, provided they have not remarried;
citizens who were dismissed from military service or were called up to military assemblies and who fulfilled overseas duty in the Republic of Afghanistan and any other countries where combat operations were conducted, and also citizens who took part in combat operations on the territory of the Russian Federation in accordance with the decisions of organs of state power of the Russian Federation;
3) abrogated from January 1, 2012; 4) tax deduction per each month of a tax period shall extend to parent, parent's spouse,
adoptive father, custodian, guardian, adoptive parent, adoptive parent's spouse by whom a child is supported in the following amounts:
from January 1 up to December 31, 2011 inclusive: 1 000 roubles - per the first child; 1 000 roubles - per the second child; 3 000 roubles - per the third and every subsequent child; 3 000 roubles - per each child, if the child under 18 years old is disabled person, or a full-
time trainee, post-graduate student, attending physician, house physician, student under 24 year old, if he/she is a disabled person of Group I or II;
from January 1, 2012: 1 400 roubles - per the first child; 1 400 roubles - per the second child; 3 000 roubles - per the third and every subsequent child; 3 000 roubles - per each child, if the child under 18 years old is a disabled person, or a
full-time trainee, post-graduate student, attending physician, house physician, student under 24 year old, if he/she is a disabled person of Group I or II;
A tax deduction shall be granted per each child under 18 years old, as well as or each full-time trainee, post-graduate student, attending physician, house physician, student or cadet under 24 year old.
A tax deduction shall be granted at the double rate to the sole parent (adoptive parent), adoptive person, guardian and custodian. Granting of the cited tax deduction to the sole parent shall be terminated as from the month following the month when he/she gets married.
A tax deduction shall be granted to parents, parent's spouse, adoptive persons, custodians, guardians, adoptive parents, spouse of an adoptive parent on the basis of their application in writing and the documents proving the rights to the given tax deduction.
With this, to the natural persons whose child (children) is (are) located outside the Russian Federation a tax deduction shall be granted on the basis of the documents attested by competent authorities of the state where the child (children) resides (reside).
A tax deduction may be granted at the double rate to one of the parents (adoptive parents) at their choice on the basis of an application in respect of the refusal of one of the parents (adoptive parents) to receive the tax deduction.
A tax deduction shall be in effect up to the month in which a taxpayer's income estimated as a progressive total from the start of the tax period ( in respect of which the tax rate fixed by Item 1 of Article 224 of this Code is provided) by the tax agent granting the given standard tax deduction exceeds 280 000 rubles.
Starting from the month in which the cited income exceeded 280 000 roubles the tax deduction provided for by this subitem shall not apply.
The tax base shall be reduced starting from the month when a child (children) is (are) born or from the month when adoption took place or custody (guardianship) was established, or from the month of entry into force of an agreement on transfer of a child (children) for upbringing in a family and up to the end of the year in which a child (children) attained the age, cited in Paragraph Twelve of this subitem, or an agreement on transfer of a child (children) for upbringing to a family expired or was dissolved ahead of time, or of a child's (children's) death. A tax deduction shall be granted for the period of a child's (children's) training at an educational institution and/or training facility, including an academic leave legalized in the established procedure in the period of training.
2. The taxpayers who according to Subitems 1 and 2 of Item 1 of the present Article are entitled to more than one standard tax deduction shall be granted the largest of the corresponding deductions.
The standard tax deduction established by Subitem 4 of Item 1 of the present Article shall be granted irrespective of granting a standard tax deduction established by Subitems 1-3 of Item 1 of this Article.
3. The standard tax deductions established by this Article shall be granted to the taxpayer by one of tax agents being a source of income disbursement at the choice of the taxpayer on the basis of his written application and documents confirming his right to such tax deductions.
If a taxpayer begins to work from a month different from the first month of a tax period the deductions specified in Subitem 4 of Item 1 of this Article shall be granted by a given employer with the account taken of the income received since the beginning of the tax period from another employer whereby the taxpayer was provided with tax deductions. The amount of income received shall be documented by a statement of incomes received by the taxpayer issued by the tax agent in keeping with Item 3 Article 230 of this Code.
4. If during a tax period the standard tax deductions were not granted to the taxpayer or were granted in a smaller amount than is stipulated by this Article, upon termination of the tax period on the basis of a tax declaration and documents confirming the right to such deductions, the tax authorities shall recalculate the tax base with regard to granting standard tax deductions
in the amounts stipulated by this Article.
Article 219. Social Tax Deductions 1. When determining the size of the tax base according to Item 3 of Article 210 of this
Code, the taxpayer shall be entitled to the following social tax deductions:
1) in the sum of the incomes remitted by the taxpayer as donations: to charitable organisations; socially-oriented not-for-profit organisations for the purpose of their pursuing the activities
envisaged by the legislation of the Russian Federation on not-for-profit organisations; the not-for-profit organisations pursuing their activities in the area of science, culture,
physical education and sports (except for professional sport), education, enlightenment, public health, protection of human and citizens' rights and freedoms, social and legal support and protection for citizens, assistance in the protection of citizens in emergencies, environmental protection and protection of animals;
religious organisations for their pursuance the activities stated in their charters; not-for-profit organisations for the purpose of forming or replenishing an earmarked
capital, which take place in the procedure established by Federal Law No. 275-FZ of December 30, 2006 on the Procedure for Forming and Using the Earmarked Capital of Not-for-Profit Organisations.
The deduction specified in this subitem shall be granted in the amount of expenses actually incurred but not exceeding 25 per cent of the sum of income which is received in the tax period and is taxable.
When a donation is returned/refunded to a taxpayer who has used a social tax deduction in connection with the remittance of such donation in accordance with this subitem, for instance in the event of dissolution of an earmarked capital of a not-for-profit organisation, cancellation of the donation or in another case if the return/refund of the asset transferred for the purposes of forming or replenishing an earmarked capital of a not-for-profit organisation is envisaged by a contract of donation and/or Federal Law No. 275-FZ of December 30, 2006 on the Procedure for Forming and Using the Earmarked Capital of Not-for-Profit Organisations the taxpayer shall include in the tax base of the tax period in which the assets or the monetary equivalent thereof were actually returned/refunded the sum of the social tax deduction granted in connection with the remittance of the relevant donation to the not-for-profit organisation;
2) in the amount paid by the taxpayer within the tax period for his/her training at an educational establishment - at the rate of the outlays actually made on the training subject to the restrictions established by Item 2 of this Article, as well as in the amount paid by the taxpaying parent for training of his/her children of up to 24 years of age, by the trustee taxpayer (the guardian taxpayer) for training with full time attendance of his/her wards of up to 18 years of age at educational establishments - at the rate of the outlays actually made on this training but at the most 50 000 roubles per child in total for both parents (custodian or trustee).
The right to receive the said social tax deduction shall cover the taxpayers who performed the duties of a trustee or guardian over citizens who were their wards after the termination of the trusteeship or guardianship in the cases of payment by the taxpayer for the training of the said citizens at the age of up to 24 years with full-time attendance at educational institutions.
Said social tax deduction shall be granted, provided the educational establishment has a corresponding licence or another document confirming the status of the educational institution, and also upon submission by the taxpayer of documents confirming his actual expenses for training.
The social tax deduction is granted for the period of education of said persons in an educational institution, including a leave of absence which was duly taken during education.
The social tax deduction shall not be applied in the event that the payment of the expenses on education is made from the means of the maternal (family) capital assigned to ensuring the realisation of the additional measures of state support of families having children;
The right to receive such social tax deduction shall also extend to a taxpayer - brother (sister) of a student in the cases of payment by the taxpayer of the training of the brother (sister) at an age of up to 24 years on the full-time form of tuition at educational institutions;
3) in the amount paid by the taxpayer during a tax period for services in treatment granted to him by medical establishments of the Russian Federation, and also paid by the taxpayer for services in treatment of his/her spouse, his/her parents and (or) his/her children of up to 18 years of age in medical establishments of the Russian Federation (according to the list of medical services approved by the Government of the Russian Federation), and also in the amount of the cost of drugs (according to the list of drugs approved by the Government of the Russian Federation) prescribed to him by a treating doctor and purchased by taxpayers at their own expense.
See form of Statement of Payment for Medical Services to Be Filed with Tax Bodies of the Russian Federation endorsed by Order of the Ministry of Public Health of the Russian Federation and the Ministry of the Russian Federation for Taxes and Fees No. 289/BG-3- 04/256 of July 25, 2001
When applying the social tax deduction provided for by this Subitem, account shall be taken of the amounts of insurance payments made by a taxpayer within the tax period as well as under contracts of voluntary insurance of the spouse, parents and/or their children of up to 18 years of age made by him with insurance organisations, that have licences for the exercise of the corresponding type of activities, and providing exclusively for medical treatment service payments by such insurance organisations.
The total amount of the social tax deduction provided for by Paragraphs One and Two of this Subitem shall be counted in the sum of actually made outlays but subject to the restrictions established by Item 2 of this Article.
For expensive types of treatment in medical establishments of the Russian Federation, the amount of tax deduction shall be accepted in theamount of actually borne expenses. The list of expensive types of treatment shall be approved by a decision of the Government of the Russian Federation.
The deduction of amounts of payment of treatment cost and (or) of payment of insurance fees shall be granted to the taxpayer if the treatment took place in the medical establishments that have the required licences to engage in medical activities, and also if the taxpayer submits documents confirming his actual expenses for the treatment, purchase of drugs or payment of insurance fees.
Aforesaid social tax deduction shall be granted to the taxpayer if the treatment and purchased drugs, and (or) insurance fees were not paid for by an organisation to the charge of funds of employers;
4) in the amount of pension fees paid by the taxpayer within the tax period under a contract (contracts) of non-governmental pension provision made by the taxpayer with a non- governmental pension fund to his/her benefit and/or to the benefit of the spouse thereof (including to the benefit of the widow or widower), parents (including adoptive parents), disabled children (including adopted ones and those who are under guardianship or trusteeship) and/or in the amount of the insurance fees paid by the taxpayer within the tax period under a contract (contracts) of voluntary pension insurance made with an insurance organisation to his/her
benefit and/or to the benefit of the spouse thereof (including to the benefit of the widow or widower), parents (including adoptive parents), disabled children (including adopted ones and those who are under guardianship or trusteeship) - at the rate of actually made outlays subject to the restrictions established by Item 2 of this Article.
The social tax deduction specified in this Subitem shall be granted upon presentation by the taxpayer of the documents proving his actual outlays related to non-governmental pension provision and/or voluntary pension insurance.
5) in the amount of additional insurance premiums for the accumulative part of the labour pension paid by the taxpayer within a tax period in compliance with the Federal Law on Additional Insurance Premiums for the Accumulative Part of the Labour Pension and State Support for Pension Savings - at the rate of the outlays which are actually made subject to the restrictions established by Item 2 of this Article.
The social tax deduction cited in this Subitem shall be granted if the taxpayer presents the documents proving actual outlays on paying additional insurance premiums for the accumulative part of the labour pension in compliance with the Federal Law on Additional Insurance Premiums for the Accumulative Part of the Labour Pension and State Support for Pension Savings or if the taxpayer presents a tax agent's certificates proving his payment of the amounts of additional insurance premiums for the accumulative part of the labour pension deducted and remitted by the tax agent on the taxpayer's instructions according to the form approved by the federal executive body authorised to exercise control and supervision in respect of taxes and fees.
2. Social tax deductions cited in Item 1 of this Article shall be granted when the taxpayer submits his tax declaration to the tax authorities upon the lapse of the tax period.
The social tax deduction stipulated by Subitem 4 of Item 1 of this Article may also be granted to the taxpayer before the end of the tax period if he applies to the employer (hereinafter in this Item, the tax agent) on condition of documentary confirmation of the expenses of the taxpayer in accordance with Subitem 4 of Item 1 of this Article and on condition that the contributions under the agreement of nonstate pension plan and/or by voluntary pension insurance were withheld from the payments in favour of the taxpayer and were transferred to the relevant funds by the employer.
The social tax deductions cited in Subitems 2 - 5 of Item 1 of this Article (except for the outlays on training the taxpayer's children cited in Subitem 2 of Item 1 of this Article and outlays on expensive treatment cited in Subitem 3 of Item 1 of this Article) shall be granted at the rate of actually made outlays but at most 120 000 roubles in total within the tax period. If a taxpayer within the same tax period has made outlays on training, medical treatment and outlays under a contract (contracts) of non-governmental pension provisions, under a contract (contracts) of voluntary pension insurance and by paying additional insurance premiums for the accumulative part of the labour pension in compliance with the Federal Law on Additional Insurance Premiums for the Accumulative Part of the Labour Pension and State Support for Pension Savings, the taxpayer shall independently, including if he applies to the tax agent, choose the kinds of outlays and the amounts thereof to be accounted within the limits of the maximum rate of the social tax deduction specified in this Item.
Article 220. Property Tax Deductions
1. When determining the size of the tax base according to Item 3 of Article 210 of this Code, the taxpayer shall be entitled to the following property tax deductions:
1) in the amounts received by the taxpayer over a tax period from the sale of apartment houses, flats, rooms including privatized residential premises, summer cottages, garden houses or land plots, including shares in the said property which have been owned by the taxpayer for less than three years, but in general not more than 1,000,000 roubles, and also in the amount received in a tax period from the sale of other property owned by the taxpayer for less than three years, but not more than as a whole 250 000 roubles.
Instead of exercising his right to the property tax deduction stipulated by this Subitem, the taxpayer shall have the right to reduce the sum of his taxable incomes by the amount of his actual expenses, proved by documents that are involved in the receipt of these incomes, except for sale by the taxpayer of securities owned by him. When selling a share (a part thereof) in the authorised capital of an organisation, assigning the right of claim under a contract of shared construction participation (a contract of shared construction investing or under another contract connected with share construction), the taxpayer shall be likewise entitled to reduce the sum of taxable income by the amount of his actual expenses, proved by documents, that are involved in the receipt of these incomes.
Abrogated from January 1, 2007. When selling property that is in common share or common joint ownership, the
corresponding size of property tax deduction calculated according to this Subitem shall be distributed between the co-owners of this property in proportion to their share or under an arrangement between them (in case of sale of property that is in common joint ownership).
The provisions of this Subitem shall not apply to incomes received by individual businessmen from sale of property in connection with performance of their business activities;
In the event of sale of shares (stakes, participatory shares) received by a taxpayer when organisations were reorganised the term of their being under the ownership of the taxpayer shall be counted from the date of acquisition into ownership of the shares (stakes, participatory shares) of the organisations reorganised;
In the event of sale of property received by a taxpayer being a donor in the case of dissolution of the earmarked capital of a not-for-profit organisation, the cancellation of a donation or in another case, if the return of the asset contributed to replenish the earmarked capital of the not-for-profit organisation is envisaged by a contract of donation ad/or Federal Law No. 275-FZ of December 30, 2006 on the Procedure for the Formation and Use of the Earmarked Capital of Not-for-Profit Organisations the following shall be deemed expenses of the taxpayer being the donor: documented expenses incurred by the donor to purchase, store or maintain such asset as of the date of transfer of such asset to the not-for-profit organisation being the owner of the earmarked capital for the purpose of replenishing the earmarked capital of the not-for-profit organisation.
The period of being under ownership for the asset received by the taxpayer being the donor in the event of dissolution of the earmarked capital of the not-for-profit organisation, the cancellation of a donation or in another case, if the return of such asset contributed to replenish the earmarked capital of the not-for-profit organisation is envisaged by a contract of donation and/or Federal Law No. 275-FZ of December 30, 2006 on the Procedure for the Formation and Use of the Earmarked Capital of Not-for-Profit Organisations shall be defined with account taken of the period during which the asset had been under the ownership of the taxpayer being the donor prior to the date of transfer of such asset for the purpose of replenishing the earmarked capital of the not-for-profit organisation in the procedure established by Federal Law No. 275- FZ of December 30, 2006 on the Procedure for the Formation and Use of the Earmarked Capital of Not-for-Profit Organisations;
1.1) in the amount of the repurchase value of a land plot and/or of other immovable property item located on it which is received by the taxpayer in monetary terms or in kind, in the
event of confiscation of the cited property for meeting state or municipal needs;
2) in the amount of the expenses actually incurred by the taxpayer: for a new construction or acquisition on the territory of the Russian Federation of a
dwelling house, flat, room or a share (or shares) therein, land plots granted for individual housing construction and land plots on which are situated the dwelling houses being acquired or a share (or shares) therein;
for payment of the interest on the targeted loans (credits) received from Russian organisations or individual businessmen and actually spent for a new construction or acquisition on the territory of the Russian Federation of a dwelling house, flat, room or a share (or shares) therein, land plots granted for individual housing construction and land plots on which are situated the dwelling houses being acquired or a share (or shares) therein;
for payment of the interest on the credits received from banks situated on the territory of the Russian Federation for the purpose of refinancing (recrediting) the credits for a new construction or acquisition on the territory of the Russian Federation of a dwelling house, flat, room or a share (or shares) therein, land plots granted for individual housing construction and land plots on which are situated the dwelling houses being acquired or a share (or shares) therein.
In the acquisition of land plots granted for individual housing construction or of a share (or shares) therein, the property tax deduction shall be granted after the taxpayer has received a certificate on the right of ownership to the house.
The following shall be included into the taxpayers' actual expenses on a new construction or on the purchase of a living house, as well as of a share (shares) in them:
outlays on drawing up of the design blueprints and specifications, and an estimate; outlays on the acquisition of construction and finishing materials; outlays on the acquisition of a living house, including one whose construction is not
ended; outlays connected with works and services related to construction (completion of a house
whose construction is not finished) and finishing; outlays on the connection to the networks of electricity supply, water and gas supply, as
well as to sewage system or the establishment of self-contained sources of electricity supply, water and gas supply, as well as of sewage.
The following may be included into the actual expenses on the acquisition of a flat, room or a share (shares) in them:
outlays on the acquisition of a flat, room, share (shares) in them or of the rights to a flat in a house under construction;
outlays on the acquisition of finishing materials; expenses on the works connected with the finishing of a flat, room, share (or shares)
therein, and also expenses on the elaboration of the design blueprints and specifications, and an estimate for the conduct of the finishing works.
It shall be possible to accept for deduction the outlays on the completion and finishing of an acquired house or finishing of an acquired flat or room, if the acquisition of an incomplete house, flat or room (of the rights to a flat or room) without finishing or a share in them is indicated in the contract serving as a basis for such acquisition.
The total size of the property tax deduction stipulated by this Subitem cannot exceed 2 000 000 million roubles without taking into account the amounts assigned to paying the interest:
for the targeted loans (credits) received from Russian organisations or individual businessmen and actually spent for a new construction or acquisition on the territory of the Russian Federation of a dwelling house, flat, room or a share (or shares) therein, land plots granted for individual housing construction and land plots on which are situated the dwelling
houses being acquired or a share (or shares) therein; for the credits granted by banks situated on the territory of the Russian Federation for the
purpose of refinancing (recrediting) the loans (credits) received for a new construction or acquisition on the territory of the Russian Federation of a dwelling house, flat, room or a share (or shares) therein, land plots granted for individual housing construction and land plots on which are situated the dwelling houses being acquired or a share (or shares) therein.
The taxpayer, for proving the right to property tax deduction, shall be provided with the following:
when constructing or acquiring a living house (including an incomplete one) or a share (shares) in them - the documents proving his ownership of the living house or of a share (shares) in them;
when acquiring a flat, room, a share (shares) in them or the rights to a flat or room in a house under construction - the contract of acquiring the flat, room, share (shares) in them or the rights to the flat or room in the house under construction, the certificate of the transfer of the flat, room, a share (shares) in them to the taxpayer or the documents proving the ownership of the flat, room or a share (shares) in them;
in the acquisition of land plots granted for individual housing construction and land plots on which are situated the dwelling houses being acquired, or of a share (or shares) therein - documents confirming the right of ownership to the land plot or the share (or shares) therein.
The aforesaid property tax deduction shall be granted to the taxpayer on the basis of the taxpayer's written application and payment documents drawn up in the established procedure and confirming the fact of the taxpayer's paying monetary funds to cover the expenditures made (receipts to credit slips, bank abstracts on transfer of monetary funds from the buyer's accounts onto the vendor's account, documentary and cash vouchers, certificates on purchase of materials from natural persons, including details on the address and passport data of the vendor and other documents).
When acquiring property in common share or common joint ownership, the extent of property tax deduction computed according to this Subitem shall be distributed between the co- owners according to their share (shares) in the ownership or to their written application (in case of acquiring an apartment house, flat, room into common joint ownership).
The property tax deduction, provided for by this Subitem, shall not apply if the payment for the expenses on the construction or acquisition of a dwelling house, apartment, room or a share (shares) in them for the tax payment shall be made from the funds of employers or other persons, the resources of the mother (family) capital used to realise additional measures of state support of the families with children at the expense of payments made from the federal budget resources, the budgets of the constituents of the Russian Federation and the local budgets, and also if the transaction of the purchase and sale of a dwelling house, apartment, room or a share (shares) in them is concluded between natural persons who are mutually dependent in keeping with Article 105.1 of this Code.
A taxpayer may not be granted repeated property tax deduction stipulated by this Subitem.
If over a tax period the property tax deduction can not be used entirely, then its balance can be rolled over to the subsequent tax periods until it is exhausted, unless otherwise provided for by this Subitem.
In respect of the taxpayers receiving a pension in compliance with the legislation of the Russian Federation that do not have taxable incomes at the tax rate established by Item 1 of Article 224 of this Code the balance of a property deduction may be carried to the previous tax periods but at most to three ones.
2. Property tax deductions (except tax property deductions relating to transactions in
securities) shall be granted tax declaration to tax authorities upon the lapse of the tax period, unless otherwise provided for by this Article.
When tax base is being calculated in relation to transactions in securities a tax property deduction shall be granted in accordance with the procedure established by Article 214.1 of this Code.
3. The property tax deduction provided for by Subitem 2 of Item 1 of this Article may be granted to the taxpayer prior to the end of the a tax period in case of his application to the employer (hereinafter referred to in this Item as the tax agent) on condition of proving the taxpayers' right to the property tax deduction by the tax body in the form endorsed by the federal executive body authorised to exercise control and supervision in respect of taxes and fees.
The taxpayer shall be entitled to the property tax deduction effected by one tax agent at his discretion. The tax agent shall be obliged to grant the property tax deduction upon receiving from the taxpayer the proof of his right to the property tax deduction issued by the tax body.
The taxpayer's right to the property tax deduction effected by the tax agent in compliance with this Item must be proved by the tax body within the time period of 30 calendar days at the most as of the date of the taxpayer's filing an application and the documents proving the right to the property tax deduction that are indicated in Subitem 2 of Item 1 of this Article.
Where the results of the tax period show that the amount of the taxpayers' incomes received from the tax agent is less than the sum of the property tax deduction estimated in compliance with Subitem 2 of Item 1 of this Article, the taxpayer shall be entitled to the property tax deduction in the procedure provided for by Item 2 of this Article.
4. If after a taxpayer presents an application in the established procedure to a tax agent for the property tax deduction provided for by Subitem 2 of Item 1 of this article the tax agent has wrongfully deducted tax without taking into account this property tax deduction, the amount of tax deducted in excess after receiving the application shall be subject to repayment to the tax payer in the procedure established by Article 231 of this Code.
Article 220.1. Tax Deductions When Transferring to Future Periods the Losses Resulting from Operations in Securities and Operations in Financial Instruments of Time Transactions
According to Federal Law No. 281-FZ of November 25, 2009, payers of tax on natural persons' income, in compliance with this Article, shall transfer for the future the losses that have occurred since the tax period of 2010
1. When estimating the rate of the tax base in compliance with Item 3 of Article 210 of this Code, a taxpayer shall be entitled to tax deductions in case of transferring to future periods the losses resulting from operations in securities circulating in the organised securities market and in financial instruments of time transactions circulating in the organised market.
The losses resulting from operations in securities and from operations in financial instruments of time transactions shall be transferred to future periods in compliance with Item 16 of Article 214.1 of this Code.
2. Tax deductions when transferring to future periods the losses resulting from operations in securities and from operations in financial instruments of time transactions shall be granted:
1) in the amount of the losses from operations in securities circulating in the organised securities market. The cited tax deduction shall be granted in the amount of the losses which have been actually incurred by a taxpayer from operations in securities circulating in the organised securities market in the previous tax periods within the amount of the tax base for
such operations; 2) in the amount of the losses from operations in financial instruments of time
transactions circulating in the organised market. The cited tax deduction shall be granted in the amount of the losses actually incurred by a taxpayer from operations in financial instruments of time transactions circulating in the organised market within the limits of the tax base for such operations.
3. The rate of the tax deductions provided for by this Article shall be estimated on the basis of the amount of the losses incurred by a taxpayer in the previous tax periods (within 10 years dating from the tax period for which the tax base is estimated). With this, when estimating the rate of a tax deduction in the tax period for which the tax base is estimated, the amount of the losses incurred by a taxpayer within more than one tax period shall be accounted in the same order in which the corresponding losses have been suffered.
The rate of the tax deduction provided for by this Article which is estimated in the current tax period may not exceed the amount of the tax base estimated with respect to the corresponding operations in this tax period. With this, the amount of a taxpayer's losses not accounted in estimation of the rate of a tax deduction may be accounted in estimation of the rate of a tax deduction in the following tax periods subject to the provisions of this Article.
4. To prove the right to a tax deduction when transferring to future periods the losses resulting from operations in securities and from operations in financial instruments of time transactions a taxpayer shall file the documents confirming the extent of the incurred loss within the whole time period while he reduces the tax base of the current tax period by the sum of previously incurred losses.
5. A tax deduction shall be granted to a taxpayer when filing the tax return with the tax authorities upon termination of a tax period.
Federal Law No. 336-FZ of November 28, 2011 supplemented this Code with Article 220.2. The Article shall enter into force from January 1, 2012, but at the earliest upon the expiry of a month from the day of the official publication of the said Federal Law
Article 220.2. Tax Deductions When Carrying Forward Losses Resulting from Participation in an Investment Partnership
1. When estimating the tax base in compliance with Item 3 of Article 210 of this Code, a taxpayer is entitled to have tax deductions in case of carrying forward the losses resulting from participation in an investment partnership.
Losses from participation in an investment partnership shall be carried forward in compliance with Item 10 of Article 214.5 of this Code.
2. Tax deductions when carrying forward losses resulting from participation in an investment partnership shall be granted:
to the extent of the sums of losses resulting from operations of the investment companies where a taxpayer participates in securities circulating in the organised securities market;
to the extent of the sums of losses resulting from operations of the investment companies where a taxpayer participates in securities that do not circulate in the organised securities market;
to the extent of the sums of losses resulting from operations of the investment companies where a taxpayer participates in financial instruments of forward transactions that do not circulate in the organised securities market;
to the extent of the sums of losses resulting from operations of the investment companies where a taxpayer participates in participatory shares in the authorised capital of organisations;
to the extent of the sums of losses resulting from other operations of the investment companies where a taxpayer participates.
The cited tax deductions shall be granted to the extent of the sums of losses actually suffered by a taxpayer as a result of appropriate operations of an investment partnership in the previous tax periods within the limits of the value of the tax base for such operations.
3. The rate of the tax deductions provided for by this article shall be estimated on the basis of the sums of losses suffered by a taxpayer in the previous tax periods (within ten years starting from the tax period in respect of which the tax base is estimated). In so doing, when estimating the rate of the tax deduction in the tax period in respect of which the tax base is estimated, the sum of losses suffered by a taxpayer within more than one tax period shall be accounted in the same order as the appropriate losses have been suffered.
The rate of the tax deductions provided for by this article which is estimated in the current tax period may not exceed the value of the tax base estimated in respect of appropriate operations in this tax period. With this, the sums of the taxpayer's losses which are not accounted in estimation of the rate of a tax deduction may be accounted in estimating the rate of a tax deduction in the following tax periods subject to the provisions of this article.
4. To prove the right to tax deductions when carrying forward the losses resulting from participation in an investment partnership, a taxpayer shall present the documents proving the extent of the losses suffered within the whole time period when he was reducing the tax base of the current tax period by the sums of previously received losses.
5. A tax deduction shall be granted to a taxpayer when filing the tax declaration with tax authorities upon termination of a tax period.";
Article 221. Professional Tax Deductions When calculating the tax base according to Item 3 of Article 210 of this Code, the
following categories of taxpayers shall be entitled to professional tax deductions:
1) taxpayers listed in Item 1 of Article 227 of this Code in the amount actually spent by them and proved by documents expenses directly involved in the generation of incomes.
In so doing, said expenses shall be accepted for deduction in the composition determined by a taxpayer independently in the procedure similar to that for determining expenses for the purposes of taxation established by the Chapter "Tax on Profits of Organisations".
The amounts of personal property tax paid of taxpayers defined in this Subitem shall be accepted for deduction if this property being an item of taxation according to Articles of the Chapter "Tax on Income of Natural Persons" (except for apartment houses, flats, summer cottages and garages) is directly used to carry out business activity.
If the taxpayers can not provide documentary confirmation of expenses connected with their activity as individual businessmen, the professional tax deduction shall be made at the rate of 20 per cent of the total amount of incomes received by the individual businessman from business activity. This provision shall not apply to natural persons engaged in business activity without the formation of legal person, but who have not registered as individual businessmen;
2) taxpayers receiving incomes from performance of works (rendering of services) under civil contracts, - in the amount of their actual expense supported by documents - the former being directly involved in the performance of these works (rendering of services);
3) taxpayers receiving awards or rewards for creating, performance or other use of works of science, literature or art, awards to authors of discoveries, inventions and industrial models in the amount of the expenses actually made and supported by documents.
If these expenses can not be supported by documents, they shall be accepted for deduction in the following amounts:
┌───────────────────────────────────────────────────┬───────────────── ────┐ │ │ Stantard rate of │ │ │expenses (in per cent│ │ │ to amount of accrued│ │ │ income) │ ├───────────────────────────────────────────────────┼───────────────── ────┤ │ 1 │ 2 │ ├───────────────────────────────────────────────────┼───────────────── ────┤ │Creation of literary works, including those for│ 20 │ │theatre, cinema, variety artists, circus │ │ ├───────────────────────────────────────────────────┼───────────────── ────┤ │Creation of fine arts and graphic works, photo│ 30 │ │works for publications, architecture and design│ │ │works │ │ ├───────────────────────────────────────────────────┼───────────────── ────┤ │Creation of sculptures, monumental and decorative│ 40 │ │paintings, works of decorative and applied arts,│ │ │works of easel-painting, of theatre and cinema arts│ │ │and graphical works of various techniques │ │ ├───────────────────────────────────────────────────┼───────────────── ────┤ │Creation of audio-visual works (video, television│ 30 │ │and cinema films) │ │ ├───────────────────────────────────────────────────┼───────────────── ────┤ │Creation of musical works: │ 40 │ │musical and scenic works, (operas, ballet│ │ │performances, musical comedies), symphonic, choral,│
│ │chamber │
works, works for brass bands, original│
│music for cinema films, television and video films│ │ │and theatre productions │ │ ├───────────────────────────────────────────────────┼───────────────── ────┤ │Other musical works, including those prepared for│ 25 │ │publication │ │ ├───────────────────────────────────────────────────┼───────────────── ────┤ │Performance of works of literature and arts │ 20 │ ├───────────────────────────────────────────────────┼───────────────── ────┤ │Creation of scientific works and designs │ 20 │ ├───────────────────────────────────────────────────┼───────────────── ────┤ │Discoveries, inventions and creation of industrial│ 30 │ │models (to the amount of income received over the│ │ │first two years of their use) │ │ └───────────────────────────────────────────────────┴───────────────── ────┘
For the purposes of this Article, taxpayer's expenses shall also include the amounts of tax envisaged by the tax and fee legislation in respect of the kinds of activity specified in this Article (except for tax on incomes of natural persons) accrued or paid by the taxpayer in the tax period in the procedure established by the legislation on taxes and fees, as well as the sums of insurance contributions for compulsory retirement insurance and insurance contributions for compulsory medical insurance charged or paid by the taxpayer for an appropriate period in the procedure established by the legislation on taxes and fees.
When determining the tax base, the expenses confirmed by documents may not be taken into account at the same time as the expenses within the limits of the established normative standard.
The taxpayers specified in this Article shall exercise their right to professional tax deductions upon filing an application in writing with a tax agent.
In the absence of a tax agent, professional tax deductions shall be granted to the taxpayers specified in this Article when filing a tax return upon the expiry of a tax period.
A state duty paid in connection with a taxpayer's professional activities shall likewise pertain to the said expenses thereof.
Article 222. Authorities of Legislative (Representative) Bodies of the Constituent Entities of the Russian Federation in the Establishment of Social and Property
Deductions Within the limits of social tax deductions established by Article 219 of this Code and
property tax deductions established by Article 220 of this Code, legislative (representative) bodies of the constituent entities of the Russian Federation may establish other amounts of deductions with due account of their own region.
Article 223. The Date of Actual Receipt of Income
1. For the purposes of this Chapter, unless otherwise stipulated by Items 2 - 4 of this Article, the date of actual receipt of income shall be defined as the day of:
1) disbursement of income, including the transfer of the income to accounts of the taxpayer held with banks or by his instruction to accounts of third persons at the receipt of incomes in cash;
2) transfer of incomes in kind - when incomes are received in kind; 3) payment by the taxpayer of interest on received borrowed (credit) funds, on purchase
of goods (works, services), on purchase of securities if incomes are received in the form of material benefit.
2. Upon the receipt of income in the form of remuneration for labour, the date of actual receipt by the taxpayer of such an income shall be defined as the last day of the month for which the income for performed job duties was charged to him according to the labour contract (the agreement).
Where labour relations are terminated before the expiry of a calendar month, the last working day for which a taxpayer's income was charged shall be deemed the date of actual receiving by the taxpayer of income in the form of remuneration for labour.
3. The sums of payment received for rendering assistance to self-employment of unemployed citizens and for promoting the creation by unemployed citizens who have opened their own businesses of additional jobs for job placement of unemployed citizens on account of budgets of the budget system of the Russian Federation in compliance with the programmes endorsed by the appropriate state power bodies shall be accounted in the composition of incomes within three tax periods with concurrent showing of appropriate sums in the composition of expenses within the limits of actually made expenses of each tax period which are provided for by the terms under which the cited sums of payment are received.
In the event of breaking the terms under which the payments provided for by this item are received, the sums of received payments shall be shown in full within the composition of incomes of the tax period in which the terms are broken. If upon the expiry of the third tax period the amount of the received payments cited in Paragraph One of this item exceeds the sum of the expenses accounted in compliance with this item, the remaining sums which are not accounted shall be shown in full within the composition of incomes of this tax period.
4. Financial support assets received in the form of subsidies in compliance with Federal Law No. 209-FZ of July 24, 2007 on Developing Small and Medium Scale Entrepreneurship in the Russian Federation (hereinafter referred to as the Federal Law on Developing Small and Medium Scale Entrepreneurship in the Russian Federation) shall be shown within the composition of receipts in proportion to the expenditures actually made on account of this source but at most within two tax periods as from the date when they are received. If upon the end of the second tax period the amount of the received financial support assets cited in this item exceeds the amount of the admitted expenditures actually made on account of this source, the difference between the cited amounts shall be shown in full within the composition of
receipts of this tax period. The given procedure for accounting financial support assets shall not extend to the acquisition of depreciable property on account of the cited source.
In the event of acquiring depreciable property on account of the financial support assets cited in this item, these financial support assets shall be shown within the composition of receipts as the outlays on acquisition of depreciable property are admitted in the procedure established by Chapter 25 of this Code.
Article 224. Tax Rates 1. The tax rate shall be established in the amount of 13 per cent, unless otherwise
stipulated by this Article.
2. The tax rate shall be established in the amount of 35 per cent concerning the following incomes:
Paragraph 2 is removed. cost of prizes and prizes received in competitions, games and other activities held with
the purposes of advertising goods, works and services, in the part exceeding the amounts stated in Item 28 of Article 217 of this Code;
Abrogated; amounts of interest on bank deposits, as regards the excess of the rates cited in Article
214.2 of this Code; amounts of economic gain on interest when the taxpayers receive borrowed (credit)
funds in the part exceeding the amounts specified in Item 2 of Article 212 of this Code. in the form of a fee for the use of monetary means of members of a credit consumer
cooperative (shareholders), and also interest for the use by an agricultural credit consumer cooperative of means attracted in the form of loans from members of an agricultural credit consumer cooperative or from associated members of an agricultural credit consumer cooperative in the part of the excess of the sizes indicated in Article 214.2.1 of this Code.
3. The tax rate shall be fixed in the amount of 30 per cent with respect to all incomes received by natural persons who are not tax residents of the Russian Federation, except for the incomes received in the following forms:
as dividends from the participating interest in the activity of Russian organisations, in respect of which the tax rate is fixed in the amount of 15 per cent;
those derived from the labour activities cited in Article 227.1 of this Code in respect of which the tax rate is established in the amount of 13 per cent;
those derived from labour activities in the capacity of a highly-qualified specialist in compliance with Federal Law No. 115-FZ of July 25, 2002 on the Legal Position of Foreign Citizens in the Russian Federation in respect of which the tax rate is established in the amount of 13 per cent.
from the carrying out of labour activity by participants of the State programme for assisting voluntary migration to the Russian Federation of compatriots living abroad, and also by members of their families who have jointly moved to a permanent place of residence to the Russian Federation in whose respect the tax rate shall be established at a rate of 13 per cent.
those derived from the discharge of their labour duties by the crew members of vessels flying the State Flag of the Russian Federation in respect of which the tax rate is fixed in the amount of 13 per cent.
4. The tax rate shall be established in the amount of nine per cent with respect to the incomes from the share participation in the activity of organisations received in the form of dividends by the natural persons who are tax residents of the Russian Federation.
5. The tax rate shall be established in the amount of 9 per cent in respect of the incomes
in the form of interest on bonds with mortgage cover issued prior to January 1, 2007, as well as in respect of incomes of the founders of the mortgage cover trust management gained on the basis of acquiring mortgage participation certificates issued by the mortgage cover manager prior to January 1, 2007.
Article 225. The Procedure for Calculation of Tax 1. When determining the tax base according to Item 3 of Article 210 of this Code, the
amount of tax shall be calculated as a percentage share of the tax base corresponding to the tax rate established by Item 1 of Article 224 of this Code.
When determining the tax base according to Item 4 of Article 210 of this Code, the amount of tax shall be calculated as a percentage share of the tax base according to the tax rate.
2. The total amount of tax represents an amount received as a result of addition of amounts of tax calculated according to Item 1 of the present Article.
3. The total amount of the tax shall be calculated by results of a tax period as regards all incomes of the taxpayer whose date of receipt falls within the respective tax period.
4. The tax shall be calculated in whole roubles. An amount of tax less than 50 copecks shall be rejected, while 50 copecks or more shall be rounded up to a whole rouble.
Article 226. Features of Calculation of Tax by Tax Agents. The Order and Terms of Payment of Tax by Tax Agents
1. Russian organisations, individual businessman, notaries engaged in private practice, solicitors/barristers that have founded solicitor's studies, as well as detached units of foreign organisations in the Russian Federation from which or as a result of the relations with which the taxpayer has received incomes indicated in Item 2 of this Article, are obliged to calculate, to withhold from the taxpayer and to pay the tax computed according to Article 224 of this Code with allowance for features stipulated by this Article. The tax on lawyers' incomes shall be calculated, withheld and paid by colleges of solicitors/barristers, solicitor/barrister bureaux and lawyer's offices.
The persons specified in Paragraph One of this Item are referred to in this Chapter as tax agents.
2. Calculation of the amounts and payment of tax according to the present Article are made for all incomes of the taxpayer, whose source is the tax agent, except for the incomes concerning which the calculation and payment of the tax are made according to Articles 214.1, 214.3, 214.4, 214.5, 227, 227.1 and 228 of this Code with offset of the previously withheld amounts of tax.
3. Tax agents shall calculate amounts of tax in progressive total from the beginning of the tax period by results of each month as regards all incomes covered by the tax rate established by Item 1 of Article 224 of this Code accrued to the taxpayer over the period in question, with the account taken of the tax amount withheld in the preceding months of the current tax period.
Amount of the tax with reference to incomes concerning which other tax rates are applied shall be calculated by the tax agent separately for each amount of said income accrued to the taxpayer.
The tax shall be calculated without account of incomes received by the taxpayer from other tax agents and amounts withheld by other tax agents.
4. Tax agents are obliged to withhold the computed amount of tax directly from incomes of the taxpayer upon their actual disbursement.
The deduction at the taxpayer of the charged amount of tax shall be made by the tax agent to the charge of any funds paid by the tax agent to the taxpayer, upon the actual disbursement of aforesaid funds to the taxpayer or by his instruction to third persons. In so doing, the withheld tax can not exceed 50 per cent of the amount of disbursement.
The provisions of this Item shall not extend to tax agents that are credit organisations with respect to withholding and paying the amounts of the tax from the incomes received by the customers of such credit organisations (except for the customers who are workers of such credit organisations) in the form of material benefit determined in accordance with Subitems 1 and 2 of Item 1 of Article 112 of this Code.
5. Where it is impossible to deduct the amount of tax charged on a taxpayer, a tax agent shall be obliged at the latest in one month as of the end date of the tax period in which the corresponding circumstances occurred to notify in writing the taxpayer and the tax authority at the place where the tax agent is registered of the impossibility to deduct the tax and of the tax amount.
The form of a notice of the impossibility to deduct the tax and of the tax amount and a procedure for submitting it to the tax authority shall be endorsed by the federal executive authority in charge of the exercise of control and supervision in respect of taxes and fees.
6. The tax agents are obliged to transfer the amounts of calculated and withheld tax no later the day of actual receipt in the bank of effective cash to disburse the income, and also of the income transfer day from accounts of the tax agents with the bank to accounts of the taxpayer or by his instruction to bank accounts of third persons.
In other cases, tax agents shall transfer the calculated and withheld tax no later than the day following actual receipt by the taxpayer of the income, - for incomes disbursed in cash and also the day following the actual deduction of the calculated amount of tax - for incomes received by the taxpayer in kind or in a form of financial assistance.
7. The aggregate sum of tax calculated and withheld by a tax agent from the taxpayer for which he is recognised as the source of income shall be paid to the budget at the place where the tax agent is registered with a tax body.
Tax agents, Russian organisations, specified in Item 1 of the present Article, that have detached units are obliged to transfer amounts of calculated and withheld tax to the budget both at the place of their location, and at the place of each of its detached units.
The amount of the tax payable to the budget at the location of detached units shall be defined on the basis of amount of taxable income, charged and paid to workers of such detached units.
8. Withheld by a tax agent from incomes of natural persons concerning which he is recognised as the source of income, the aggregate amount of tax exceeding 100 roubles, shall be transferred to the budget in the order established by this Article. If the aggregate sum of the withheld tax payable to the budget constitutes less than 100 roubles, it shall be added to the amount of tax subject to transfer to budget in the next month, but no later than December of the current year.
9. It is not allowed to pay tax at the expense of funds of tax agents. When concluding contracts and other transactions, it is prohibited to include into such any tax clauses according to which income paying tax agents shall undertake to bear expenses connected with the payment of tax for natural persons.
Article 227. Features of Calculation of Amounts of Tax by Some Categories of Natural Persons. The Order and Terms of Payment of Tax, and the Order and Terms of Payment of Advance Payments by Said Persons
See the Procedure for Individual Entrepreneurs to Keep Records of Income, Expenses and Economic Transactions, endorsed by Order of the Ministry of Finance of the Russian Federation and the Ministry of Taxation of the Russian Federation No. 86n/BG-3-04/430 of August 13, 2002
1. The calculation and payment of tax according to this Article shall be made by the following taxpayers:
1) natural persons registered in the order established by the current legislation and engaged in business activity without the status of a legal person - on amounts of incomes received from such activities;
2) notaries engaged in private practice, solicitors/barristers that have founded solicitor's studies and other persons engaged in the order established by the current legislation in private practice - on amounts of incomes received from such activity.
2. Taxpayers named in Item 1 of this Article shall independently calculate the tax payable to the corresponding budget in the order established by Article 225 of this Code.
3. The total amount of tax payable to the appropriate budget shall be calculated by the taxpayer with allowance for the tax withheld by tax agents upon the disbursement to the taxpayer of the income, and also amounts of advance payments under the tax actually paid to the appropriate budget.
4. Losses of past years incurred by the natural person shall not reduce the tax base. 5. The taxpayers named in Item 1 of this Article are obliged to present to the tax
authorities at the place of their registration the appropriate tax declaration by times established by Article 229 of the present Code.
6. The total sum of tax payable to the appropriate budget calculated according to the tax declaration with allowance for provisions of the present Article shall be paid at the place of registration of the taxpayer no later than July 15 of the year following the lapsed tax period.
7. If during the year the taxpayers named in Item 1 of this Article will obtain any incomes received from the accomplishment of business activity or from pursuit of a private practice, the taxpayers are obliged to present the tax declaration stating the amount of the anticipated income from said activity in the current tax period to the tax authorities within five days upon the completion of the month from the date of appearance of such incomes. In so doing, the sum of the anticipated income shall be determined by the taxpayer.
8. The calculation of the sum of advance payments shall be made by the tax authority. Amounts of advance payments on the current tax period shall be made by the tax authorities on the basis of the amount of anticipated income stated in the tax declaration or the amount of the actually received income from activity types stated in Item 1 of the present Article for the previous tax period with allowance for tax deductions stipulated by Articles 218 and 221 of this Code.
9. Advance payments are paid by the taxpayer on the basis of the tax notices: 1) for January - June - not later than July 15 of the current year in the amount of half of
the annual amount of advance payments; 2) for July - September - no later than October 15 of the current year in the amount of
one quarter of the annual amount of advance payments; 3) for October - December - no later than January 15 of the next year in the amount of
one quarter of the annual amount of advance payments. 10. In case of a significant (by more than 50 per cent) increase or reduction of income
over a tax period, the taxpayer is obliged to present a new tax declaration which is to give details on the amount of the anticipated income from performance of activity indicated in Item 1 of this Article for the current year. In this case, the tax authorities shall recalculate the amounts
of advance payments for the current year as regards the outstanding deadlines of payment. The recalculation of the amounts of advance payments is made by the tax authorities not
later than within five days from receipt of the new tax declaration.
The provisions of Article 227.1 of this Code shall be applied from July 1, 2010
Article 227.1. Specifics of Estimation of the Amount of Tax and of Filing a Tax Return by Foreign Citizens Employed for Exercising Labour Activities for Natural Persons on the Basis of a Labour Contract or Civil Law Contract for Carrying Out Works (Rendering Services) for Satisfaction of Private, Domestic and Other Needs Which Are Not Connected with Business Activities. Procedure for Tax Payment
1. Foreign citizens employed for exercising labour activities for natural persons on the basis of a licence issued in compliance with Federal Law No. 115-FZ of July 25, 2002 on the Legal Position of Foreign Citizens in the Russian Federation (hereinafter referred to in this article as the licence) shall estimate and pay tax on incomes derived from the exercise of such activities in the procedure established by this article.
2. The tax shall be paid in the form of fixed advance payments at the rate of 1000 roubles per month.
The deflator coefficient provided for by Item 3 of Article 227.1 of this Code of the Russian Federation (in the wording of Federal Law No. 86-FZ of May 19, 2010) shall apply to the estimation of the rate of fixed advance payments for tax on income of a natural person to be made in 2012 and subsequent periods
3. The rate of fixed advance payments cited in Item 2 of this article shall be subject to indexation by the deflator coefficient fixed annually for every following calendar year and taking into account changes in consumer prices of commodities (works, services) in the Russian Federation for the previous calendar year, as well as by the deflator coefficients which have been applied in compliance with this item before. The deflator coefficient shall be fixed and subject to official publication in the procedure established by the Government of the Russian Federation.
4. A fixed advance payment shall be made by a taxpayer at the place of residence (place of stay) thereof before the starting date of the time period for which the licence is issued or the starting date of the time period for which the licence's validity term is extended.
In so doing, in a taxpayer's settlement document shall be cited the payment's denomination: "Tax on natural person's income in the form of fixed advance payment".
5. The total tax amount to be paid to the budget shall be estimated by a taxpayer subject to the fixed advance payments made within the tax period. If the amount of fixed advance payments made within the tax period exceeds the tax amount estimated on the basis of the results of the tax period proceeding from the incomes actually received by a taxpayer, such excessive amount shall not be deemed the tax amount paid in excess and shall not be repaid to the taxpayer or set off.
6. A taxpayer shall be relieved of filing with tax authorities a tax return in respect of tax, except when:
1) the total tax amount to be paid to an appropriate budget which is estimated by a taxpayer on the basis of the incomes actually derived from the activities cited in Item 1 of this Article exceeds the sum of the fixed advance payments made within the tax period;
2) a taxpayer goes outside the Russian Federation before the end of the tax period and the total tax amount to be paid to an appropriate budget estimated by a taxpayer on the basis of the incomes actually derived from the activities cited in Item 1 of this Article exceeds the sum of the fixed advance payments made;
3) the licence has been canceled in compliance with Federal Law No. 115-FZ of July 25, 2002 on the Legal Position of Foreign Citizens in the Russian Federation.
Federal Law No. 158-FZ of November 29, 2001 amended Item 1 of Article 228 of this Federal Law. The amendments shall enter into force from January 1, 2002 See the previous text of the Item
Article 228. Features of Calculation of Tax Concerning Certain Types of Incomes. The Order of Payment of Tax
1. The calculation and payment of tax according to this Article shall be made by the following categories of taxpayers:
1) natural persons - on the basis of amounts of compensations received from natural persons and organisations who are not tax agents under concluded labour contracts and civil contacts, including the incomes under employment contracts or rent contracts of any property;
2) natural persons - proceeding from the amounts received from the sale of property belonging thereto on the right of ownwership and property rights, except for the instances stipulated by Item 17.1 of Article 217 of this Code when such incomes are not subject to taxation;
3) natural persons - tax residents of the Russian Federation, except for the Russian military servicemen cited in Item 3 of Article 207 of this Code who receive incomes from sources located outside the Russian Federation - on the basis of amounts of such incomes;
4) natural persons receiving other incomes, during whose receipt the tax agents have withheld no tax - on the basis of amounts of such incomes.
5) the natural persons receiving prises disbursed by the organisers of lotteries, totalizator and other risk-based gambling games (in particular, those involving the use of gambling machines), proceeding from the amounts of such prises;
6) natural persons receiving income in the form of reward paid to them as to heirs (legal successors) of authors of works of science, literature, arts, as well as authors of inventions, useful models and industrial designs;
7) natural persons receiving from natural persons who are not individual businessmen income in monetary form and in kind by way of a gift, except as provided for by Item 18.1 of Article 217 of this Code, when such income is not taxable.
8) the natural persons who receive incomes in the form of the monetary equivalent of immovable property and/or securities that have been contributed to replenish the earmarked capital of not-for-profit organisations in the procedure established by Federal Law No. 275-FZ of December 30, 2006 on the Procedure for the Formation and Use of the Earmarked Capital of Not-for-Profit Organisations, except for the cases envisaged by Paragraph 3 of Item 52 of Article 217 of this Code.
2. The taxpayers specified in Item 1 of this Article shall independently calculate the amounts of tax payable to the appropriate budget in the order established by Article 225 of this Code.
The total amount of tax payable to the appropriate budget shall be calculated by the taxpayer with allowance for amounts of the tax withheld by tax agents upon disbursement of
income to the taxpayer. In so doing, losses of the past years sustained by the natural person shall not reduce the tax base.
3. The taxpayers listed in Item 1 of this Article, are obliged to present the appropriate tax declaration to the tax authorities at the place of their registration.
4. The total amount of tax payable to the appropriate budget calculated on the basis of the tax declaration with allowance for provisions of this Article shall be paid at the place of residence of the taxpayer no later than July 15 of the year following the expired tax period.
5. Abrogated. Article 229. The Tax Declaration
The provisions of Item 1 of Article 229 of this Code (in the wording of Federal Law No. 86-FZ of May 19, 2010) shall be applied from July 1, 2010
1. A tax declaration shall be submitted by the taxpayers named in Articles 227, 227.1 and 228 of this Code.
The tax declaration shall be submitted no later than April 30 of the year following an expired tax period, unless otherwise provided for by Article 227.1 of this Code.
2. Persons who are not obliged to submit a tax declaration shall have the right to submit such a declaration to the tax authorities at their place of residence.
3. When the activities specified in Article 227 of this Code cease to exist, up to the end of the tax period within five days from the date of termination of such activities, taxpayers are obliged to present a declaration on the actually received incomes in the current tax period.
If during a calendar year a foreign natural person stops an activity the incomes from which are subject to taxation according to Articles 227 and 228 of this Code and leaves the territory of the Russian Federation, the tax declaration on incomes actually received over the period of his stay within the current tax period on the territory of the Russian Federation, should be presented by him no later than one month before his departure from the territory of the Russian Federation.
The tax which is charged in addition to the tax declarations the order of which submission is defined by this Item shall be paid no later than 15 calendar days from the time of submission of such declaration.
4. In the tax declarations, the natural persons shall state all the incomes they have received over the tax period, unless otherwise provided for by this Item, sources of their disbursement, tax deductions, the amount of tax withheld by tax agents, and the amount of advance payments actually paid during a tax period, tax amounts payable (additionally payable) or refundable according to the results of the tax period.
Taxpayers shall be entitled not to cite in the tax return thereof incomes which are not taxable (which are exempt from taxation) in compliance with Article 217 of this Code, as well as incomes which were fully taxed by tax agents when received, if this does not impede the obtaining by a taxpayer of the tax deductions provided for by Articles 218-221 of this Code.
Article 230. Enforcement of Provisions of This Chapter
1. Tax agents shall keep records of the incomes received from them by natural persons within a tax period, of the tax deductions granted to natural persons and of estimated and deducted taxes in tax accounting ledgers.
Forms of tax accounting ledgers and the procedure for showing therein analytical tax accounting data and data of basic accounting documents shall be independently developed by
a tax agent and shall contain the data enabling one to identify a taxpayer, the kind of income to be paid to the taxpayer and tax deductions granted thereto in compliance with the codes endorsed by the federal executive power body authorised to exercise control and supervision in respect of taxes and fees, the income amounts and dates when they are paid, taxpayer's status, date of tax deduction and remittance of tax to the budget system of the Russian Federation and requisite elements of an appropriate payment document.
2. Tax agents shall present data to the tax authority at the place of their recording on the incomes of natural persons within the expired tax period and on the amounts of taxes charged, deducted and remitted to the budget system of the Russian Federation for this tax period annually at the latest on April 1 of the year following the expired tax period according to the forms and formats, as well as in the procedure, which are endorsed by the federal executive power body authorised to exercise control and supervision in respect of taxes and fees.
The said information shall be submitted by the tax agents in electronic form along telecommunication channels or on electronic carriers. If the number of natural persons, who have derived incomes over the tax period, is less than ten, the tax agents may present such information on paper carriers.
3. Tax agents shall issue to natural persons upon their request information on incomes received by the natural persons and withheld amounts of tax on the form approved by the federal executive body authorised to exercise control and supervision in the area of taxes and fees.
Article 231. Tax Collection and Refund Procedure
1. The amount of tax withheld by a tax agent in excess from a taxpayer's income is subject to repayment by the tax agent on the basis of the taxpayer's application in writing.
A tax agent is obliged to notify a taxpayer of every fact of tax deduction in excess that has become known thereto and of the amount of tax withheld in excess within 10 days as from the date when such fact is detected.
The amount of tax withheld in excess shall be repaid by a tax agent on account of the tax amounts which are subject to remittance to the budget system of the Russian Federation as forthcoming payments both in respect of the cited taxpayer and in respect of other taxpayers from whose income a tax agent deducts such tax within three months as from the date when the tax agent receives an appropriate application of the taxpayer.
The tax amounts withheld in excess shall be repaid to a taxpayer by a tax agent on a cashless basis by way of remitting monetary assets to the taxpayer's bank account cited in the application thereof.
If a taxpayer is repaid the amount of tax withheld in excess with a failure to observe the time fixed by Paragraph Three of this item, interest shall be charged on the amount of tax withheld in excess which is not repaid to the taxpayer in due time per each calendar day of delay in repayment thereof, this to be paid to the taxpayer. The interest rate shall be taken as equal to the refinancing rate of the Central Bank of the Russian Federation effective during the days of delay in payment.
Where the amount of tax to be remitted by a tax agent to the budget system of the Russian Federation is insufficient for repayment to a taxpayer of the amount of tax withheld in excess and remitted to the budget system of the Russian Federation at the time fixed by this article, the tax agent, within 10 days as from the date when the taxpayer files an appropriate application therewith, shall forward to the tax authority at the place of recording thereof an application for repayment to the tax agent of the amount of tax withheld by such tax agent in excess.
The amount of tax remitted to the budget system of the Russian Federation shall be repaid to a tax agent by a tax authority in the procedure established by Article 78 of this Code.
A tax agent, jointly with an application for repayment of the amount of tax withheld in excess and repaid to the budget system of the Russian Federation, shall file with a tax authority an extract from the tax accounting ledger for an appropriate tax period and the documents proving that the tax amount has been withheld in excess and remitted to the budget system of the Russian Federation.
A tax agent, while repaying from the budget system of the Russian Federation the tax amount withheld in excess from a taxpayer by such tax agent and remitted to the budget system of the Russian Federation, is entitled to repay this tax amount on account of the own assets thereof.
Where there is no tax agent, a taxpayer is entitled to file an application with a tax authority for repayment of the tax amount earlier withheld therefrom in excess and remitted to the budget system of the Russian Federation concurrently filing a tax declaration upon termination of a tax period.
1.1. The tax amount shall be repaid to a taxpayer in connection with the re-calculation made on the basis of the results of a tax period in compliance with the acquisition by such taxpayer of the status of a tax resident of the Russian Federation by the tax authority where the former is registered at the place of residence (the place of stay) when the taxpayer files a tax declaration upon termination of the cited tax period, as well as the documents proving the status of a tax resident of the Russian Federation in this tax period, in the procedure established by Article 78 of this Code.
2. Amounts of tax not withheld from natural persons or partially withheld by tax agents shall be collected by such from natural persons until these persons repay in full the tax arrears in the manner stipulated by Article 45 of this Code.
3. Abrogated from January 1, 2011. Article 232. Avoidance of Double Taxation 1. Amount of tax on incomes received outside the Russian Federation and actually paid
outside the Russian Federation by a taxpayer who is a tax resident of the Russian Federation pursuant to the legislation of other states, are not accepted to offset tax payment in the Russian Federation, except as otherwise provided by an appropriate agreement (treaty) on avoidance of double taxation.
2. For exemption from the tax, offset, or to receive tax deductions or other tax privileges, the taxpayer should present to the tax bodies official confirmation that he is the resident of the state with which the Russian Federation has an agreement (treaty) on avoidance of double taxation and also a document on the income received and on his tax payment outside of the Russian Federation confirmed by the tax body of a respective foreign state which has been effective during the tax period (or a part thereof) in question. Confirmation can be submitted either before the payment of tax or advance payments on the tax or within one year after the end of that tax period on results of which the taxpayer applies to receive exemption from the tax, offset, tax deductions or privileges.
Article 233. Abrogated from January 1, 2010. Chapter 24. Uniform Social Tax
Abrogated from January 1, 2010. On insurance contributions to be made to the Pension Fund of the Russian Federation, the
Social Insurance Fund of the Russian Federation, the Federal Obligatory Medical Insurance Fund and regional obligatory medical insurance funds, see Federal Law No. 212-FZ of July 24, 2009
Federal Law No. 110-FZ of August 6, 2001 supplemented Part II of this Code with Chapter 25 "Tax on Organisations' Profit". The Chapter shall enter into force from January 1, 2002
Chapter 25. Tax on Organisations' Profit
See effective provisions of Law of the Russian Federation No. 2116-I of December 27, 1991 on the Taxation of the Profits of Enterprises and Organisations
See the Methodical Recommendations for Tax Bodies with Regard to the Application of Individual Provisions of Chapter 25 of the Tax Code of the Russian Federation Concerning the Specifics of Taxing Profits (Incomes) of Foreign Organisations, approved by Order of the Ministry of Taxation of the Russian Federation No. BG-3-23/150 of March 28, 2003
Article 246. Taxpayers
1. Recognised as the taxpayers of the tax on the profit of organisations (hereinafter in this Chapter "the taxpayers") shall be:
- Russian organisations; - foreign organisations carrying out their activity in the Russian Federation through their
permanent representations and (or) receiving incomes from sources situated in the Russian Federation.
The organisations which are responsible participants in a consolidated group of taxpayers shall be deemed taxpayers in respect of organisations profit tax for this consolidated group of taxpayers.
Participants in a consolidated group of taxpayers shall discharge the duties of taxpayers in respect of organisations profit tax for the consolidated group of taxpayers insofar as it is necessary for its estimation by the responsible participant in this group.
2. Organisations that are foreign organisers of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi in compliance with Article 3 of Federal Law No. 310-FZ of December 1, 2007 on the Organisation and Holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi, on the Development of the Town of Sochi as a Mountain Climatic Health Resort and on Amending Certain Legislative Acts of the Russian Federation or foreign market partners of the International Olympic Committee in compliance with Article 3.1 of the cited Federal Law shall not be deemed taxpayers in respect of the incomes received in connection with organisation and holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi.
Organisations that are official broadcasting companies in compliance with Article 3.1 of the cited Federal Law shall not be deemed taxpayers in respect of the incomes derived from the following operations made under an agreement made with the International Olympic Committee or with an organisation authorised by it:
1) making mass media products within the period while the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi are organised, which is fixed by Part 1 of Article 2 of the cited Federal Law;
2) making and disseminating mass media products (in particular, official television and
radio broadcasting including via digital and other communication channels) within the period while the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi are held which is fixed by Part 2 of Article 2 of the cited federal Law.
3. Abrogated. Article 246.1. Relief from Performing a Taxpayer's Duties for an Organisation That Has
Acquired the Status of Participant in a Project Involving Research Works, Development and Commercialisation of Their Results
1. Organisations that have acquired the status of participants in the project involving research works, development and commercialisation of their results in compliance with the Federal Law on the Skolkovo Innovation Center (hereinafter referred to in this article as project participants) shall enjoy within ten years from the date when they acquire the status of the project participants in compliance with the cited Federal Law the right to the relief from performing taxpayers duties (hereinafter referred to in this article as the right to the relief) in the procedure and under the terms which are provided for by this Chapter.
2. A project participant shall forfeit the right to the relief from a taxpayer's duties in the following cases:
in the event of losing the status of project participant from the first day of the tax period in which such status was lost;
if the annual proceeds from selling commodities (works, services, property rights) estimated in compliance with this Chapter of this Code and received by this project participant has exceeded a billion roubles, from the first day of the tax period in which the cited excess took place.
3. The tax amount for the tax period in which the status of project participant was lost or the aggregate amount of profit derived by the project participant exceeded 300 million roubles is subject to restoration and payment to the budget in the established procedure, with the appropriate amounts of penalties to be recovered from the project participant.
4. A project participant is entitled to exercise the right of relief from the first day of the month following the month in which the status of a project participant was obtained.
A project participant that has started to exercise the right to the relief must forward to the tax authority at the place of registration thereof a notification in writing and the documents cited in paragraph two of Item 7 of this article at the latest on the 20th day of the month following the month starting from which this project participant started to exercise the right to the relief.
The form of a notification on exercising the right to the relief (of extending the duration of the right to the relief) shall be endorsed by the Ministry of Finance of the Russian Federation.
5. A project participant that has forwarded a notification on exercising the right to the relief (of extending the time period of the relief) to a tax authority is entitled to reject the relief by way of forwarding an appropriate notification to the tax authority at the place of registration thereof as a project participant at the latest on the first day of the tax period starting from which he intends to reject the relief.
The relief shall not be repeatedly granted to a project participant that has rejected it.
6. Upon termination of a tax period, at the latest on the 20th day of the following month, a project participant that has exercised the right to the relief shall forward the following to a tax authority:
the documents cited in Item 7 of this article; a notification on extending the exercise of the right to the relief within the following tax
period or of rejecting the relief. If a project participant has not forwarded the documents cited in Item 7 of this article (or
has forwarded documents containing unreliable data) the tax amount shall be subject to restoration and payment to the budget in the established procedure, with the appropriate penalties to be recovered from the project participant.
7. The following shall be deemed the documents proving the right to the relief (to the extension of the time period of the relief) in compliance with Items 4 and 6 of this article:
the documents proving the status of project participant and provided for by the Federal Law on the Skolkovo Innovation Centre;
an extract from the register of receipts and expenditures or a profit and loss report of a project participant proving the annual volume of proceeds from selling commodities (works, services and property rights).
8. Where it is provided for by Items 4 and 6 of this article, a project participant is entitled to forward a notification and the documents to a tax authority by registered mail. In such case, the date of their filing with a tax authority shall be deemed the sixth day as from the date when the registered mail is sent.
9. The amounts of loss suffered by a taxpayer before exercising the right to the relief in compliance with this article may not be deferred to the future after recognising an organisation as a taxpayer.
Article 247. Object of Taxation Seen as an object of taxation for the tax on the profit of organisations (hereinafter in this
Chapter 'the tax') shall be profit derived by the taxpayer. Recognised as profit for the purposes of this Chapter shall be: 1) for Russian organisations which are not participants in a consolidated group of
taxpayers - derived incomes, reduced by the amount of the effected expenditures which are defined in conformity with the present Chapter;
2) for foreign organisations performing an activity in the Russian Federation through permanent representations incomes derived through these permanent representations, reduced by the amount of the outlays made by these permanent representations which are defined in conformity with this Chapter;
3) for other foreign organisations - incomes derived from sources situated in the Russian Federation. The incomes of the said taxpayers shall be determined in conformity with Article 309 of this Code.
4) for organisations participating in a consolidated group of taxpayers - the amount of the aggregate profit of the participants in the consolidated group of taxpayers falling on a given participant and estimated in the procedure established by Item 1 of Article 278.1 and by Item 6 of Article 288 of this Code.
Federal Law No. 57-FZ of May 29, 2002 amended Article 248 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law and shall cover the legal relations arising from January 1, 2002 See the previous text of the Article
Article 248. Procedure for Defining Incomes. Classification of Incomes
1. For the purposes of this Chapter, to incomes shall be referred: 1) the incomes derived from the sale of commodities (works, services) and of the rights of
property (hereinafter, the incomes from sale); For the purposes of this Article goods shall be defined in compliance with Item 3 of
Article 38 of this Code; 2) the extra-sale incomes. When defining the incomes, from the latter shall be excluded the amounts of the taxes
presented in conformity with this Code by the taxpayer to the buyer (to the acquirer) of commodities (works, services or property rights).
The incomes shall be defined on the basis of the initial documents and other documents confirming that the taxpayer has received incomes, and of tax recording documents.
The incomes from sale shall be defined in the order established by Article 249 of this Code, with account for the provisions of the present Chapter.
The extra-sale incomes shall be defined in the order established by Article 250 of this Code, with account for the provisions of this Chapter.
2. For the purposes of this Chapter, the property (works, services) or the rights of property shall be seen as received free of charge, if the receipt of this property (works, services) or of the rights of property is not involved in the emergence of the receiver's duty to pass on the property (rights of property) to the person who is handing them over (to perform certain work for the handing over person or to render a service to the handing over person).
3. Incomes of a taxpayer expressed in foreign currency shall be recorded together with the incomes expressed in roubles.
Incomes of a taxpayer expressed in conventional units shall be recorded together with the incomes expressed in roubles.
Conversion of said incomes shall be effected by a taxpayer depending on the method of recognising incomes chosen by him in his accounting policy in compliance with Articles 271 and 273 of this Code.
For the purposes of this Chapter, the amounts shown in the composition of a taxpayer's income shall not be subject to a repeated inclusion into the composition of his incomes.
Federal Law No. 57-FZ of May 29, 2002 amended Article 249 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law and shall cover the legal relations arising from January 1, 2002 See the previous text of the Article
Article 249. Incomes from Sale 1. Recognised as the incomes from sale for the purposes of this Chapter shall be
earnings derived from the sale of commodities (works, services) both of own manufacture and of those acquired before, as well as earnings from the sale of property.
2. The earnings from sale shall be defined proceeding from all the receipts connected with settlements for the sold commodities (works, services) or for the rights of property expressed in the form of money and (or) in kind. Depending on the method of recognising receipts and expenditures chosen by a taxpayer, proceeds connected with settlements for sold goods (works, services) or the rights of property shall be recognised for the purposes of this Chapter in compliance with Article 271 and 273 of this Code.
3. The specifics in defining the incomes from sale for the individual categories of the taxpayers, or the incomes from sale derived in connection with particular circumstances shall be established by the provisions of this Chapter.
Article 250. Extra-Sale Incomes For the purposes of this Chapter, recognised as extra-sale incomes shall be the incomes
not mentioned in Article 249 of this Code. In particular, seen as the extra-sale incomes of the taxpayers shall be incomes derived: 1) from share participation in other organisations except for the income used to make
payment for supplementary shares (stakes) floated among the shareholders (stakeholders) of the organisation;
2) from the positive (negative) difference of exchange rates arising when the rate of sale (purchase) of foreign currency is higher (lower) than the official exchange rate of foreign currency established by the Central Bank of Russia on the date of transfer of ownership of the foreign currency (the specifics of defining the banks' incomes from these transactions are established by Article 290 of this Code);
3) in the form of fines, penalties and (or)other sanctions acknowledged by debtors and subject to payment by debtors on the basis of an effective court decision, as well as of the sums of compensation for losses or for damage;
4) from letting the property (including the land plots) for rent (into sub-rent), where such incomes are not determined by a taxpayer in the procedure established by Article 249 of this Code;
5) from giving over to use the rights to the results of intellectual activity and to the means of individualisation equated to them (in particular, from giving over to use the rights arising from patents for inventions, industrial samples and other kinds of intellectual property), where such incomes are not determined by a taxpayer in the procedure established by Article 249 of this Code;
6) in the form of interest received under contracts of borrowing, credit, bank account, bank deposit, as well as on securities and other debt liabilities (the specifics of defining the banks' incomes in the form of interest are established by Article 290 of this Code);
7) in the form of the sums of replenished reserves, the outlays on whose formation were accepted in the composition of the outlays in the order and on the terms established by Articles 266, 267, 267.2, 292, 294, 294.1, 300, 324 and 324.1 of this Code;
8) in the form of the gratuitously received property (works, services) or of the rights of property, with the exception of the cases pointed out in Article 251 of this Code.
When receiving property (works, services) free of charge, incomes shall be estimated proceeding from the market prices defined subject to the provisions of Article 105.3 of this Code, but no less than the residual cost determined in compliance with this Chapter, as regards depreciated property, and no less than the cost of production (acquisition), as regards other property (carried out works, rendered services). Information on the prices shall be confirmed by the taxpayer receiving the property (works, services), either in documented form or by making an independent estimate;
9) in the form of income distributed in favour of the taxpayer, if he is a member of a simple partnership, in accordance with the order envisaged by Article 278 of this Code.
10) in the form of the income of the past years exposed in the accounting (tax) period;
11) in the form of the positive exchange rate difference arising from the revaluation of the property in the form of currency values (except for foreign-currency denominated securities) and of claims (liabilities) whose cost is expressed in foreign currency (except for advance payment which are made (received), including those on the currency accounts in banks which is performed in connection with a change in the official exchange rate of the foreign currency to the rouble of the Russian Federation fixed by the Central Bank of the Russian Federation;
For the purposes of this Chapter positive difference of exchange rates shall mean the difference of exchange rates arising in the event of revaluation of property in the form of
currency values and claims shown in foreign currency, or in the event of marking down liabilities shown in foreign currency;
11.1) in the form of the sum difference a taxpayer has, when the sum of arising claims and liabilities calculated on the basis of the exchange rate of conventional monetary units, established by agreement of the parties on the date of sale (posting) of goods (works, services) and property rights, does not comply with the actually received (paid) amount in roubles;
12) in the form of fixed assets and intangible assets received free of charge in compliance with international treaties of the Russian Federation or with the laws of the Russian Federation by nuclear power plants for enhancing their safety, which are not used for production purposes;
13) in the form of the cost of received materials or other property during their pulling down or dismantling, when fixed assets are put out of operation in cases of their liquidation (with the exception of the cases envisaged by Subitem 18 of Item 1 of Article 251 of this Code);
14) in the form of the property (monetary funds included), works and services, utilised other than in accordance with their intention, which were received in the framework of charitable activity (including charitable assistance and donations), of purpose-oriented receipts and purpose-oriented financing, with the exception of budgetary funds. With respect to the budgetary funds used other than for the purposes, the norms of the budgetary legislation of the Russian Federation shall be applied.
The taxpayers who have received property (monetary funds included), works or services in the framework of charitable activity, or purpose-oriented incomings, or purpose-oriented financing, shall submit to the tax bodies at the place of their recording, after the end of the tax period, a report on the purpose-oriented utilisation of the received funds, which shall be compiled in accordance with the form approved by the Ministry of Finance of the Russian Federation.
15) in the form of funds intended for the enterprises and organisations incorporating especially-high radiation-hazard and nuclear-hazard production facilities and installations to maintain reserves for ensuring the safety of said production facilities and installations at all stages of their life-cycle and development in accordance with the legislation of the Russian Federation on the use of atomic energy, such funds having been used for purposes other than their intended purpose;
16) in the form of the sums by which the authorised (summed up) capital (fund) of the organisation was reduced over the accounting (tax) period, if such reduction was effected with a simultaneous refusal of return of the cost of the corresponding part of the contributions (deposits) to the organisation's shareholders (partners) (with the exception of the cases envisaged by Subitem 17 of Item 1 of Article 251 of this Code);
17) in the form of the return from a non-profit organisation of the earlier made contributions (deposits), if such contributions (deposits) were earlier recorded in the composition of the outlays on the creation of the tax base;
18) in the form of the sums of credit indebtedness (of a liability to the creditors), which is written off in connection with an expiry of the term of legal limitation or on the other grounds, with the exception of the cases envisaged by Subitem 21 of Item 1 of Article 251 of the present Code. The provisions of this Item shall not extend to the write-off by a mortgage agent of payables in the form of liabilities to holders of bonds with mortgage cover;
19) in the form of the incomes derived from transactions with the financial instruments of futures transactions, taking into account the provisions of Articles 301 - 305 of this Code;
20) in the form of the cost of the surpluses of the commodity material values and other property, exposed as a result of making an inventory;
21) in the form of the cost of mass media products and books subject to exchange in the event of return or writing off of such products for the reasons provided for by Subitems 43 and
44 of Item 1 of Article 264 of this Code. The value of the products specified in this Item shall be assessed in accordance with the procedure for assessing the balance of finished products established by Article 319 of this Code.
22) in the form of the sums of correction of the taxpayer's profit as a result of application of the methods for determining for taxation purposes correspondence of the prices, applied in the transactions, to market prices (profitability), envisaged in Articles 105.12 and 105.13 of the present Code.
23) in the form of the monetary equivalent -- returned to the donor or his successors -- of immovable property and/or securities contributed to replenish the earmarked capital of a not-for- profit organisation in the procedure established by Federal Law No. 275-FZ of December 30, 2006 on the Procedure for the Formation and Use of the Earmarked Capital of Not-for-Profit Organisations, less the following sums:
the value (balance value) of the immovable property at which it was recorded for taxation purposes on the books of the donor as of the date of transfer of such property for the purpose of replenishing the earmarked capital of the not-for-profit organisation in the procedure established by Federal Law No. 275-FZ of December 30, 2006 on the Procedure for the Formation and Use of the Earmarked Capital of Not-for-Profit Organisations -- when the monetary equivalent of the immovable property is returned;
the value at which the securities were recorded for taxation purposes on the books of the donor as of the date of their transfer for the purpose of replenishing the earmarked capital of the not-for-profit organisation in the procedure established by Federal Law No. 275-FZ of December 30, 2006 on the Procedure for the Formation and Use of the Earmarked Capital of Not-for-Profit Organisations -- when the monetary equivalent of the securities is refunded.
If the value of the immovable property or the securities mentioned in Item 23 of Part 2 of this article exceeds the monetary equivalent of such asset returned/refunded to the donor or his successors the difference between these values shall be deemed loss and it shall be recorded for taxation purposes according to Articles 268 and 280 of the present Code.
Article 251. Incomes Not Recorded When Defining the Tax Base
1. When defining the tax base, the following incomes shall not be taken into account: 1) in the form of the property and (or) rights of property, works or services received from
the other persons as pre-payment for commodities (works, services) by the taxpayers defining the incomes and outlays in accordance with the method of calculation;
2) in the form of property and (or) the rights of property received in the form of a pawn or of deposit money as the security against liabilities;
3) in the form of property, rights of property or non-property rights assessed in cash which are received in the form of contributions (deposits) to the authorised (pooled) capital (fund) of an organisation (including income in the form of an excess of the price of placement of stocks (shares) over their nominal cost (initial amount));
3.1) in the form of amounts of value-added tax which are subject to tax deduction at the receiving organisation in compliance with Chapter 21 of this Code when contributing property, intangible assets and property rights to the authorised (pooled) capital of economic companies and partnership companies or shares to share funds of co-operatives;
3.2) in the form of a property contribution of the Russian Federation to the property of a state corporation, state company or fund created by the Russian Federation on the basis of a federal law in which the formation of authorised capital is not stipulated;
3.3) in the form of subsidies received from the federal budget by a state corporation which is established by the Russian Federation on the basis of federal law and for which it is not provided for to form the authorised capital, in the amount of the assets transferred by this state corporation in 2009 to the Russian Federation for ownership;
3.4) in the form of property, property rights or non-property rights in the amount of their value in monetary terms which are transferred to an economic company or partnership for the purpose of increasing the net wealth thereof, in particular by way of forming the additional paid- in capital and/or funds, by appropriate stockholders or participants. This rule shall also extend to the instances when the net wealth of an economic company or partnership is increased concurrently with reduction or termination of a liability of the economic company or partnership towards appropriate stockholders or participants, if such increase of the net wealth is effected in compliance with the provisions stipulated by the legislation of the Russian Federation or with the provisions of the constituent documents of the economic company or partnership or has resulted from expression of the will of a stockholder of or a participant in the economic company or partnership, as well as to the instances when dividends or the part of the distributed profit of an economic company or partnership which are not claimed for by stockholders or participants of the economic company or partnership are restored within the composition of the undistributed profit of the economic company or partnership;
4) in the form of property and (or) rights of property received within the limits of deposit (contribution) made by a partner of an economic company or partnership (by his legal successor or heir) when he leaves (withdraws from) the economic company or partnership, or if the property of a liquidated company or partnership is distributed between its participants;
5) in the form of property, rights of property and (or) non-property rights assessed in cash which are received within the limits of deposit made by a participant in a simple partnership contract (joint activity contract) or by his legal successor, in the event of detachment of his share from the property in the joint ownership of the participants of the contract, or in the case of dividing such property;
6) in the form of the funds received as gratuitous aid (assistance) to the Russian Federation in accordance with the procedure laid down by the Federal Law on Gratuitous Aid (Assistance) to the Russian Federation and on the Introduction of Amendments and Addenda into the Individual Legislative Acts of the Russian Federation on Taxes, and on the Establishment of Privileges for Payments into the State Extra-Budgetary Funds in Connection with Rendering Gratuitous Aid (Assistance) to the Russian Federation;
7) in the form of the fixed assets and the non-material assets received free of charge in conformity with the international treaties of the Russian Federation by the nuclear power plants for raising their safety which have been used for production purposes;
8) in the form of the property received by the state and municipal organisations by decision of the executive power bodies of all levels;
9) in the form of the funds which have come to a broker, agent and (or) other attorney under a commission contract, an agency agreement and (or) other similar agreement, as well as on account of compensation for the expenses borne by the broker, agent or other attorney instead of a client, principal and (or) other grantor where such expenses are not subject to inclusion into the expenses of the broker, agent and (or) other attorney under contracts made. A broker's fee, commission fee or any other similar remuneration shall not pertain to the said incomes;
10) in the form of the funds and other property received under contracts of credit and borrowing (and other similar funds or other property irrespective of the form of legalizing the borrowings, including debt securities), as well as in the form of funds and other property obtained from the settlements of such borrowings;
11) in the form of the property received by a Russian organisation free of charge: - from an organisation, if the authorised (pooled) capital (fund) of the receiving party
consists of over 50 per cent of the deposit of the handing over organisation; - from an organisation, if the authorised (pooled) capital (fund) of the handing over party
consists of over 50 per cent of the deposit of the receiving organisation; - from a natural person, if the authorised (pooled) capital (fund) of the receiving party
consists of over 50 per cent of the deposit (share) of this natural person. In this case, the received property shall not be recognised as income for the purposes of
taxation, if only in the course of one year as of the date of its receipt said property (safe for monetary funds) is not handed over to third persons;
12) in the form of the funds derived in accordance with the demands of Articles 78, 79, 176, 176.1 and 203 of this Code from the budget (extra-budgetary fund);
13) in the form of the sums of guarantee contributions into special funds set up in conformity with the legislation of the Russian Federation which are intended for reducing the risks of non-execution of liabilities under transactions which are obtained in the performance of the clearing activity or of an activity aimed at organising trading in the securities market;
14) in the form of the property received by organisations within the framework of the target financing. In this case, the organisations which have received the funds of target financing shall be obliged to keep separate records for the incomes (expenditures) received (made) within the framework of the target financing. If no such recording is carried out by the organisation which has received the funds under the target financing, the said funds shall be regarded as those subject to taxation as of the date of their receipt.
To the funds of target financing there shall be referred the property received by the taxpayer and used by him in accordance with the purpose defined by the organisation (natural person) which is the source of the target financing or by federal laws:
in the form of limits of budget obligations (budget appropriations) allocated in the established procedure to treasury institutions, as well as in the form of subsidies granted to budget-financed institutions and autonomous institutions;
in the form of limits on budget obligations (budget appropriations) about which the budget-supported institutions being beneficiaries of budget funds are informed before July 1, 2012;
- in the form of budgetary means assigned to condominiums managing blocks of flats, to housing, housing-construction cooperatives or other specialised consumer cooperatives, to managing organisations chosen by owners of premises in blocks of flats for participation financing of the conduct of major repairs in blocks of flats in accordance with the Federal Law on the Fund for Promoting the Reformation of the Municipal Housing Sector;
- in the form of received grants. For the purposes of this Chapter grants shall mean monetary assets and other property, where their transfer (receipt) satisfies the following conditions:
grants shall be provided on a gratuitous and non-repayment basis by Russian natural persons, not-for-profit organisations and also foreign and international organisations and associations according to the list of such organisations endorsed by the Government of the Russian Federation for the purpose of implementing specific programmes in the area of education, the arts, culture, science, physical education and sport (except for professional sport), public health, environmental protection, the protection of human and citizen's rights and freedoms envisaged by the legislation of the Russian Federation, the provision of social services to low-income and socially non-protected categories of citizens;
abrogated;
grants shall be provided on the conditions determined by grantors with the obligatory submission of reports by grantees on the target use of grants;
- in the form of the investments, received when holding investment tenders (auctions) in the order established by the legislation of the Russian Federation;
- in the form of the investments received from foreign investors for financing the capital production-intended investments, under the condition that they are used within one calendar year from the moment of their receipt;
- in the form of the funds of the share partners and (or) investors accumulated on the accounts of a building organisation;
- in the form of the funds received by a mutual insurance company from organisations who are members of the mutual insurance company;
in the form of assets received from funds for rendering support to scientific, scientific- technical and innovative activities established in compliance with Federal Law No. 127-FZ of August 23, 1996 on Science and the State Scientific-Technical Policy for implementation of specific scientific, scientific-technical programmes and projects, as well as of innovative projects;
in the form of assets received for forming funds for rendering support to scientific, scientific-technical and innovative activities established in compliance with Federal Law No. 127-FZ of August 23, 1996 on Science and the State Scientific-Technical Policy;
- in the form of the funds received by enterprises and organisations including especially dangerous radioactive and especially dangerous nuclear works and units from the reserves intended for guaranteeing the security of the said works and units at all stages of their life cycle and development in conformity with the legislation of the Russian Federation on the use of nuclear power. The said incomes shall be included in the composition of the extra-sale incomes if the grantee has actually used such funds for other than the intended purposes, or if he has not used them for the intended purpose in the course of one year after the end of the tax period in which they were received;
- in the form of fees for the air navigation service of the flights of aircraft in the air space of the Russian Federation, collected in the order established by the authorised body in the sphere of using air space;
- in the form of funds received by medical organisations, engaged in medical activities in the system of obligatory medical insurance, for rendering medical services from the insurance organisations effecting obligatory medical insurance of these persons;
- in the form of bank insurance contributions to the fund of the insurance of deposits in accordance with the federal law on the insurance of deposits of natural persons in the banks of the Russian Federation;
- in the form of target assets received by insurance medical organisations participating in compulsory medical insurance from a regional compulsory medical insurance fund in compliance with an agreement of financial support to compulsory medical insurance.";
in the form of means of owners of premises in blocks of flats coming to the accounts of partnerships managing blocks of flats of owners of dwellings, housing, housing-constitution cooperatives and other specialised consumer cooperatives, managing organisations for financing the conduct of repair, capital repair of the common property of blocks of flats;
15) in the form of the cost of the shares additionally received by the shareholder organisation which are distributed among the shareholders by decision of the general meeting in proportion to the number of shares in their ownership, or in the form of the difference between the nominal cost of the new shares received instead of the original ones and the nominal cost of the shareholder's original shares in the placement of the shares among the shareholders in cases of an augmentation of the authorised capital of a joint-stock company (without changing the share of the shareholder's participation in this joint-stock company);
16) in the form of the positive difference which has emerged as a result of revaluating precious stones in cases of a change of the price lists of the settlement prices for precious stones in the established order;
17) in the form of the sums by which in a report (tax) period an organisation's authorised (pooled) capital was reduced in accordance with the demands of the legislation of the Russian Federation;
18) in the form of the cost of the materials and other property received in dismantling and pulling down of the objects withdrawn from operation in cases of their liquidation, which shall be destroyed in conformity with Article 5 of the Convention on the Prohibition of the Development, Production, Accumulation and Application of Chemical Weapons, as Well as Their Destruction, and with Part Five of the Appendix on Checking the Convention on the Prohibition of the Development, Production, Accumulation and Application of Chemical Weapons, as Well as Their Destruction;
19) in the form of the cost of amelioration and other objects of agricultural use (including intra-economic water supply, gas and electricity supply networks) built at the expense of the budgetary funds received by an agricultural commodity producer;
20) in the form of the property and (or) the rights of property received by organisations for the state stocks of special (radioactive) raw materials and of fissionable materials of the Russian Federation from transactions with material values from the state stocks of special (radioactive) raw materials and of fissionable materials aimed at the replenishment and the maintenance of the stocks;
21) in the form of the sums of the taxpayer's credit indebtedness of payment of taxes and fees, penalties and fines to budgets of different levels and of payment of fees, penalties and fines to budgets of governmental off-budget funds written off and/or reduced in some other way in conformity with the legislation of the Russian Federation or by decision of the Government of the Russian Federation;
22) in the form of equipment received on a gratuitous basis by state and municipal educational establishments, as well as by non-state educational establishments possessing licences for the performance of educational activity for exercising the activities stipulated by their statutes;
23) in the form of fixed assets received by organisations included into the structure of the All-Russia Public Organisation Dobrovolnoye Obschestvo Sodeystvia Armii, Aviatsii i Flotu Rossii (DOSAAF Rossii) (if these are handed over between two or more organisations included in the structure of the DOSAAF Rossii), used for training citizens in military-recorded specialities, for carrying out military-patriotic education of youths, as well as for the development of the aviation, technological and military-applied kinds of sport in conformity with the legislation of the Russian Federation;
24) in the form of the positive difference received from the revaluation of securities in accordance with the market cost;
25) in the form of the sums of the replenished reserves against the devaluation of securities (with the exception of the reserves whose formation caused the expenses which under Article 300 of this Code previously decreased the tax base).
26) in the form of funds and other property which have been received by unitary enterprises from the owners of property of these enterprises or from the bodies authorised by them;
27) in the form of property (including monetary assets) and (or) property rights which have been received by a religious organisation in connection with committing religious ceremonies and rituals and from the sale of religious literature and articles of religious purpose;
28) in the form of the amounts received by universal service operators from the universal
service reserve in compliance with the laws of the Russian Federation on communications. 29) in the form of property, including cash, and/or property rights received by a mortgage
agent in connection with his statutory activities; 30) abrogated from January 1, 2012; Federal Law No. 359-FZ of November 30, 2011 amended Subitem 31 of Item 1 of
Article 251 of this Code. The amendments shall enter into force from the date when the said Federal Law is officially published and shall apply from July 1, 2012
31) in the form of incomes derived from investing the pension savings intended for financing the accumulative part of the labour pension received from the organisations acting as insurers under obligatory pension insurance;
32) as investment in the form of integrated improvements of rented property made by the lessee, as well as capital investments into the fixed assets items provided under a contract of gratuitous use in the form of inseparable improvements made by a borrowing organisation;
33) ship-owners incomes derived from operation and/or sale of the ships registered in the Russian International Register of Ships. For the purposes of this Article, operation of the ships registered in the Russian International Register of Ships shall mean the use of such ships for carrying freight, passengers and their luggage, as well as for rendering services connected with the said carriage, provided that the point of departure and (or) the point of destination are located outside the territory of the Russian Federation, as well as granting of such ships on lease for rendering these services;
33.1) in the form of assets derived from the rendering by treasury institutions of state (municipal) services (from carrying out works), as well as from their exercising other state (municipal) functions;
33.2) shipowners' income derived from operation and sale of vessels built by Russian shipbuilding companies after January 1, 2010 and registered in the Russian International Register of Ships. With this, the operation of such vessels means for the purposes of this subitem their use for carriage of freight, passengers and their luggage, for towing and ensuring the cited services and kinds of activities, regardless of the location of the point of departure and/or the point of destination, as well as letting such vessels on lease for such use;
34) in the form of revenues of a development bank being a state corporation;
35) in the form of the sums of income from investing accumulations for the housing provision for servicemen, intended for the distribution by the nominal accumulation accounts of participants in the accumulation-mortgage system of the housing provision for servicemen;
36) in the form of income of taxpayers that are organisers of the Olympic Games and Paralympic Games in compliance with Article 3 of Federal Law on the Organisation and Holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi, on the Development of the Town of Sochi as a Mountain Climate Health Resort and on Amending Certain Legislative Acts of the Russian Federation, derived in connection with the organisation and holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi, including the income derived from investing temporarily available monetary funds, operation of Olympic facilities and other income, provided that the derived income is used for attaining the goals of their activities set for Russian organisers of the Olympic Games and Paralympic Games by the legislation of the Russian Federation, as well as by statutory documents thereof;
36.1) in the form of incomes of taxpayers which are Russian market partners of the International Olympic Committee in compliance with Article 3.1 of Federal Law No. 310-FZ of December 1, 2007 on the Organisation and Holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi, on the Development of the Town of Sochi as a Mountain Climatic Health Resort and on Amending Certain Legislative Acts of the Russian Federation received in connection with the discharge of obligations of a market partner of the International Olympic Committee, in particular incomes derived from the sale of commodities (works, services), property rights, from gratuitous use of Olympic facilities, income in the form of difference in the rates of exchange resulting from such activities;
37) as property and/or property rights received under a concession agreement in accordance with the legislation of the Russian Federation;
38) income of a non-profit organisation exercising the functions of providing financial support to capital repair of apartment houses and to citizens' rehousing from hazardous housing stock in compliance with Federal Law No. 185-FZ of July 21, 2007 on the Fund for Assistance to Reforming of the Municipal Housing Economy (hereinafter referred to as the Federal Law on the Fund for Assistance to Reforming of the Municipal Housing Economy) which are derived from placing temporary spare monetary resources;
39) monetary means, within the limits of the payment to the victim, received by the insurer, that directly compensated the victim for the losses in accordance with the legislation of the Russian Federation on obligatory insurance of civil responsibility of owners of transport vehicles from the insurer that insured the civil responsibility of the person that caused the harm to the property of the victim;
40) in the form of the cost of airtime and/or print space gratuitously received by taxpayers in accordance with legislation of the Russian Federation on elections and referendums.
41) in the form of incomes derived by an all-Russia pubic association exercising its activities in compliance with the legislation of the Russian Federation on public associations, the Olympic Charter of the International Olympic Committee and on the basis of its recognition by the International Olympic Committee, and by an all-Russia public association exercising its activities in compliance with the legislation of the Russian Federation on public associations, the Constitution of the International Paralympic Committee and on the basis of its recognition by the International Paralympic Committee within the framework of agreements on the transfer of property rights by the Olympic Committee of Russia and the Paralympic Committee of Russia (in particular of the rights to use intellectual property results and/or individualization means) in monetary terms and/or in kind (sporting outfits, rendering services involving traveling, accommodation and insurance of members of the Olympic delegation of the Russian Federation and the Paralympic delegation of the Russian Federation) from Russian and foreign organizers of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi in compliance with Article 3 of Federal Law No. 310-FZ of December 1, 2007 on the Organisation and Holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi, on the Development of the Town of Sochi as a Mountain Climatic Health Resort and on Amending Certain Legislative Acts of the Russian Federation within the period of organisation and holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi.
42) in the form of funds, immovable property and securities contributed to form or
replenish the earmarked capital of the not-for-profit organisation in the procedure established by Federal Law No. 275-FZ of December 30, 2006 on the Procedure for the Formation and Use of the Earmarked Capital of Not-for-Profit Organisations and returned/refunded to the donor or his successors in the event of dissolution of the earmarked capital of the not-for-profit organisation, the cancellation of a donation or in another case, if the return/refund of the asset is envisaged by a contract of donation and/or Federal Law No. 275-FZ of December 30, 2006 on the Procedure for the Formation and Use of the Earmarked Capital of Not-for-Profit Organisations. When the immovable property or securities are returned the donor shall record such asset at the value (balance value) at which it was recorded for taxation purposes on the books of the donor as of the date of transfer of such asset for the purpose of replenishing the earmarked capital of the not-for-profit organisation. The donor's successors shall record such asset at the value (balance value) as of the date of transfer thereof for the purpose of replenishing the earmarked capital of the not-for-profit organisation;
43) interest on the placement in deposit accounts in credit institutions of funds received for the purpose of forming or replenishing the earmarked capital of a not-for-profit organisation or refunded by a managing company in connection with the termination of a contract of trust management of an asset, dividends, interest (coupon) yield and other incomes -- subject to transfer to a managing company for being managed according to Federal Law No. 275-FZ of December 30, 2006 on the Procedure for the Formation and Use of the Earmarked Capital of Not-for-Profit Organisations -- of a not-for-profit organisation being the owner of an earmarked capital from redemption in respect of securities which have been received for the purpose of replenishing the earmarked capital of the not-for-profit organisation or refunded by the managing company in connection with the termination of a contract of trust management of the asset.
44) in the form of the monetary assets received by the responsible participant in a consolidated group of taxpayers from the other participants in this group for paying tax (making advance payments, paying penalties and fines) in the order established by this Code for a consolidated group of taxpayers, as well as in the form of the monetary funds received by a participant in a consolidated group of taxpayers from the responsible participant in this group of taxpayers in connection with specification of the amounts of tax (advance payments, penalties and fines) to be paid in respect of this group of taxpayers.
2. The purpose-oriented receipts (with the exception of target receipts in the form of excisable commodities) shall not be taken into account either, when determining the tax base. To these shall be referred the target receipts for maintaining non-profit organisations and for the performance by them of their authorised activity, which have arrived gratis on the basis of decisions of state power bodies and local authorities or on the basis of decisions of managerial bodies of state extra-budgetary funds, as well as target receipts coming from other organisations and (or) from natural persons, which have been used by the said receivers for the intended purposes. With this, taxpayers who have received the said target receipts shall be obliged to keep separate records of incomes (expenses) received (made) within the framework of target receipts.
To the purpose-oriented incomes for the maintenance of non-profit organisations and for the performance by the latter of their authorised activity the following shall be referred:
1) the following effected in accordance with the legislation of the Russian Federation on not-for-profit organisations: the contributions of founders (stake-holders or members), the donations deemed such under the civil legislation of the Russian Federation, incomes in the
form of works (services) which are received without compensation by not-for-profit organisations and have been performed (provided) under relevant contracts and also deductions for maintaining in the procedure established by Article 324 of this Code a reserve for a repair or overhaul of common property -- made to a partnership of the owners of dwelling premises, a housing cooperative, a fruit or vegetable garden cooperative or a garage-construction, housing- construction or another specialised consumer cooperative by their members;
1.1) target receipts for forming funds for rendering support to scientific, scientific- technical and innovative activities established in compliance with Federal Law No. 127-FZ of August 23, 1996 on Science and the State Scientific-Technical Policy;
2) the property and property rights assigned to not-for-profit organisations under a will in line of succession;
3) the assets allocated from the federal budget, from budgets of the subjects of the Russian Federation, from local budgets, or from the budgets of state extra-budgetary funds for the performance of the authorised activity by non-profit organisations;
4) the funds and other property and property rights received for the purpose of pursuing charitable activities;
5) the joint contribution of the founders of non-state pension funds; 6) pension contributions to non-state pension funds, if these are directed to the formation
of the pension reserves of the non-state pension funds in the amount of at least 97 per cent;
Federal Law No. 359-FZ of November 30, 2011 amended Subitem 6.1 of Item 2 of Article 251 of this Code. The amendments shall enter into force from the date when the said Federal Law is officially published and shall apply from July 1, 2012
6.1) pension savings, including insurance premiums under obligatory pension insurance, intended for financing the accumulative part of the labour pension in compliance with the laws of the Russian Federation;
7) receipts from the owners to the institutions they have established, used for the intended purpose;
8) the deductions of the chambers of solicitors/barristers of Russian regions for the general needs of the Federal Chamber of Solicitors/Barristers at the rates and in the manner determined by the All-Russia Congress of Solicitors/Barristers; the deductions of solicitors/barristers for the general needs of the chamber of solicitors/barristers of the relevant Russian region at the rates and in the manner determined by the annual meeting (conference) of the solicitors/barristers of the chamber of solicitors/barristers of the Russian region, and also for the maintenance of a relevant solicitors'/barristers' study, college of solicitors/barristers or solicitor/barrister bureau;
9) the funds which have come in to trade union organisations in conformity with the collective contracts (agreements) for the trade unions to hold socio-cultural and other events envisaged by their authorised activity;
10) funds used for their intended purpose which are received by the structural organisations of the DOSAAF Rossii from the federal executive body authorised in the sphere of defence and (or) from other executive power body under a general contract, as well as the target deductions from the organisations included in the structure of the DOSAAF Rossii, used in accordance with the constituent documents thereof for citizens' training in conformity with the legislation of the Russian Federation in the military-recorded specialities, for the military-patriotic
education of youths and for the development of aviation, technological and military-applied kinds of sport.
10.1) the funds received without compensation by not-for-profit organisations for the purpose of supporting their activities which are envisaged their charters and are not relating to entrepreneurial activities from the structural units (branches) which have been formed by them in accordance with the legislation of the Russian Federation and are taxpayers (hereinafter referred to for the purposes of this article as "structural units (branches)) remitted by the structural units (branches) on the account of target-oriented funds they have received to support and pursue the activities stated in their charters;
10.2) the funds received by structural units (branches) from the not-for-profit organisations which have formed them in accordance with the legislation of the Russian Federation, remitted by the not-for-profit organisations on the account of the target-oriented funds they have received to support and pursue the activities stated in their charters;
11) property (including monetary assets) and (or) property rights which have been received by religious organisations for exercising their authorised activities.
12) in the form of assets received by the professional association of insurers established in compliance with Federal Law No. 40-FZ of April 25, 2002 on Obligatory Insurance of Civil Liability of Transport Vehicles' Owners and intended for covering the compensation payments provided for by the legislation of the Russian Federation on mandatory insurance of civil liability of the transport vehicles' owners for the purpose of forming funds in compliance with the requirements of international systems of mandatory insurance of civil liability of transport vehicles' owners which the Russian Federation has joined, in the form of assets received in compliance with the legislation of the Russian Federation on mandatory insurance of civil liability of transport vehicles' owners by the cited professional association of insurers as reimbursement for the compensation payments and expenses borne in connection with consideration of injured persons' claims for compensation payments, as well as in the form of assets received as payment for accreditation of technical inspection operators in compliance with the legislation in respect of the technical inspection of transport vehicles;
13) funds, immovable property or securities received by not-for-profit organisations for the purpose of the formation or maintenance of an earmarked capital which are taking place in the procedure established by Federal Law No. 275-FZ of December 30, 2006 on the Procedure for the Formation and Use of the Earmarked Capital of Not-for-Profit Organisations;
14) monetary funds received by non-profit organisations owning special-purpose capital from the managing companies carrying out trust management of the property making up the special-purpose capital in accordance with the Federal Law on the Procedure for the Formation and Use of Special-Purpose Capital of Non-profit Organisations;
15) monetary funds received by non-profit organisations from specialised organisations managing special-purpose capital in accordance with the Federal Law on the Procedure for the Formation and Use of Special-Purpose Capital by Non-profit Organisations;
16) property rights in the form of the right to use on a gratuitous basis state and municipal property obtained by decisions of state power bodies and local authorities by non-profit organisations for the exercise of their authorised activities.
3. In the event of a reorganisation of organisations when tax base assessment is carried out the calculation of incomes of the newly formed organisations as well as the organisations that are being reorganised and that have been reorganised shall not include the value of property, property rights and non-property rights having a value in terms of money and/or
liabilities received (transferred) by succession in the event of reorganisation of legal entities that have been acquired (formed) by reorganised organisations before the date of completion of the reorganisation.
Article 252. Outlays. Grouping of the Outlays
1. For the purposes of this Chapter, the taxpayer shall reduce the received incomes by the sum of the outlays he has made (with the exception of the outlays indicated in Article 270 of this Code).
Recognised as outlays shall be the justified and Documented expenditures (and in the cases envisaged by Article 265 of this Code, also the losses), made (incurred) by the taxpayer.
Seen as justified outlays shall be the expenditures justified from an economic viewpoint whose evaluation is expressed in monetary form.
Seen as documented outlays shall be the outgoings confirmed by the documents which are formalised in conformity with the legislation of the Russian Federation or documents drawn up in compliance with the business customs prevailing in the foreign state on whose territory the expenses in question were incurred and/or documents that indirectly confirm the expenses incurred (including a customs declaration, order on a business trip, travel documents, or a report on work completed under a contract). Recognised as outlays shall be any kind of expenditures, under the condition that they are made for the performance of an activity aimed at deriving an income.
2. Depending on their character, as well as on the conditions necessary for the performance and on the directions of the taxpayer's activity, the outlays shall be subdivided into outlays involved in production and sale, and extra-sales outlays.
2.1. For the purposes of this Chapter "expenses" for newly formed or reorganised organisations means the value (balance value) of property, property rights and non-property rights having a value in terms of money and/or liabilities received by succession in the event of reorganisation of legal entities that were acquired (formed) by the organisations that are being reorganised before the date of completion of the reorganisation. The value of property, property rights and non-property rights having a value in terms of money shall be assessed according to tax record data and documents of the party that performs the transferral as of the date of transfer of title to the said property, or property rights and non-property rights.
Also "expenses" for newly formed and reorganised organisations means the expenses (or losses, in the cases envisaged by this Code) envisaged by Articles 255, 260 - 268, 275, 275.1, 279, 280, 283, 304, 318 - 320 of this Chapter effected (incurred) by the organisations that are being reorganised, in the portion that has not been taken into account by them in tax base calculation. For the purposes of taxation the said expenses shall be taken into account by successor organisations in the procedure and on the terms described in this Chapter. The composition of such expenses and the assessed amount thereof shall be assessed according to the tax record data and documents of the organisations that are being reorganised, as of the date of completion of the reorganisation (the date of the entry on termination of activity of each legal entity affiliated, where reorganisation is carried out in the form of affiliation).
Additional expenses relating to the transfer (receipt) of property (property rights and non- property rights) in the event of reorganisation of organisations shall be taken into account for taxation purposes in the procedure established by this Chapter.
3. The specifics in qualifying the outlays recognised for the purposes of taxation, for the individual taxpayers' categories, or the outlays made in connection with special circumstances shall be established by the provisions of this Chapter.
4. If certain expenditures may be referred on equal grounds simultaneously to several
groups of costs, the taxpayer shall have the right to decide on his own to which particular group he refers such outlays.
5. The outlays incurred by a taxpayer which are shown in foreign currency shall be accounted an aggregate with the outlays shown in roubles.
The outlays incurred by a taxpayer which are shown in conventional units shall be accounted an aggregate with the outlays shown in roubles.
The said outlays shall be conversed by a taxpayer depending on the method of recognising such outlays chosen for his accounting policy for the purposes of taxation in compliance with Articles 272 and 273 of this Code.
For the purposes of this Chapter, amounts shown in the composition of taxpayers' expenditures shall not be subject to repeated inclusion in the composition thereof.
Article 253. Outlays Involved in Production and Sale 1. The outlays involved in production and sale shall incorporate: 1) the outlays connected with the manufacture (output), storage and delivery of
commodities, with the performance of works and rendering services, with the acquisition and (or) sale of commodities (works, services and rights of property);
2) the outlays on maintenance and operation, repairs and technical servicing of the fixed assets and of the other property, as well as for maintaining them in good condition (in a fit-for- operation state);
3) the outlays on the development of natural resources; 4) the outlays on scientific research and on research and development works; 5) the outlays on obligatory and voluntary insurance; 6) the other outlays involved in production and (or) sale. 2. The outlays connected with the production and (or) with sale are subdivided into: 1) material outlays; 2) outlays on the remuneration of labour; 3) sums of imposed depreciation charges; 4) other outlays;
3. The specifics in determining the outlays of banks, insurance institutions, non-state pension funds, consumer cooperation organisations and foreign organisations, clearing organisations, professional securities market-makers and foreign organisations shall be established subject to the provisions of Articles 291, 292, 294, 296, 297, 299, 300 and 307-310 of this Code.
Article 297 of this Code was abrogated by Federal Law No. 57-FZ of May 29, 2002 from January 1, 2005
Article 254. Material Outlays 1. To the material outlays are referred, in particular, the following expenditures of the
taxpayer: 1) for the acquisition of raw materials and (or) of other materials utilised in the
manufacture of commodities (in the performance of works or in rendering services) and (or) forming their base or comprising a necessary component in the manufacture of commodities (in the performance of works or in rendering services);
2) for the acquisition of materials utilised: - for packing and other kinds of preparing the manufactured and (or) the sold
commodities (including pre-sale preparation); - for other production and economic needs (such as staging tests, exerting control, the
maintenance and operation of the fixed assets and other similar items; 3) for the acquisition implements, appliances, instruments, apparatuses, laboratory
equipment, overalls and other individual and collective means of protection envisaged by the legislation of the Russian Federation, and other property which are not depreciable property. The cost of such property shall be fully included into the composition of material expenses as it is put into operation;
4) for acquisition of completing parts subject to mounting and (or) semi-products subject to additional processing by a taxpayer;
5) for acquisition of fuel, water and all kinds of energy used for technological purposes, generation (in particular by the taxpayer proper for production purposes) of all kinds of energy, heating of buildings, as well as outlays on generation and/or acquisition of power, outlays on energy's transformation and transmission;
6) for the acquisition of the works and services of production nature performed by the outside organisations or individual businessmen, as well as for carrying out these works (for rendering services) by the taxpayer's internal structural subdivisions.
To the works (services) of the production nature shall be referred the performance of the individual operations involved in the output (manufacture) of products, in performing works and rendering services in processing raw materials (materials), the exertion of control over the observation of the started technological processes, the technical servicing of the fixed assets and other similar works.
To the works (services) of the production nature shall also be referred the transportation services rendered by the outside organisations (individual businessmen included) and (or) by the structural subdivisions of the taxpayer himself for shipping cargoes inside the organisation, in particular the moving of raw materials (materials), of implements, parts, ingots and other kinds of cargoes from the basic (central) store-house to the workshops (departments) and the delivery of finished products in accordance with the terms of the contracts (agreements);
7) those involved in the maintenance and utilisation of the nature protection fixed assets and other property (including outlays on the maintenance and pouring into of the purification installations, of ash-catchers, filters and other nature-protection objects, outlays on burying ecologically dangerous waste, those on buying the services of outside organisations involved in the acceptance, storage and destruction of ecologically hazardous waste, in the purification of the discharged waters, the arrangement of sanitary protection areas in accordance with applicable state sanitary and epidemiological rules and regulations, payments for the ultimately admissible ejections (dumping) of pollutant substances into the natural environment and the other similar expenses.
2. The cost of the inventory items included in the material outlays shall be defined proceeding from the prices of their acquisition (without account taken of value added tax and excise taxes, except for the cases envisaged by this Code), including the commission fees paid to intermediary organisations, the import customs duties and collections, the outlays on transportation as well as other expenditures connected with the acquisition of inventory items.
The value of inventory items or other property in the form of a surplus discovered in the course of stock-taking and/or of assets obtained as a result of dismantling or disassembly of decommissioned fixed asset items, as well as when repairing, updating, re-constructing, technically re-equipping, partially liquidating fixed assets items, shall be calculated as the sum of the income accounted by a taxpayer in the procedure envisaged by Items 13 and 20 of Part 2 of Article 250 of the present Code.
3. If the cost of the returnable containers accepted from the deliverer with the inventory items is included in the price of these values, from the total sum of the outlays on the acquisition
thereof shall be excluded the cost of the returnable containers at the price of their probable use or sale. The cost of the non-returnable containers and packing, accepted from the deliverer with the inventory items, shall be included in the sum of the outlays on their acquisition.
The containers shall be referred to as either returnable or non-returnable in accordance with the terms of the agreement (contract) on the acquisition of the inventory items in question.
4. Where a taxpayer uses as raw materials, spare parts, completing parts, semi-products and other materials outlays products of his own making, as well as where a taxpayer includes in the composition of material outlays results of his own works and services, the said products and results of his own works or services shall be evaluated reasoning from the evaluation of finished products (works, services) in compliance with Article 319 of this Code.
5. The amount of material outlays of the current month shall be decreased by the cost of the stock of inventory holdings transferred for production but not used in production as on the end of the month. Valuation of such inventory holdings should correspond to valuation thereof, when writing them off.
6. The sum of the material outlays shall be reduced by the cost of returnable waste. For the purposes of this Chapter, seen as returnable waste shall be the residuals of the raw materials (materials), semi-products, heat-carriers and other kinds of material resources which have accumulated in the course of the manufacture of the commodities (of the performance of works or of rendering services) and which have partially lost the consumer properties of the original resources (their chemical or physical properties) and by force of this are utilised with higher outlays (with a lower output of products), or which are not utilised for their direct purpose.
Not referred to returnable waste shall be the residuals of the inventory items, which are handed over in accordance with the technological process to the other subdivisions as fully valuable raw materials (materials) for the output of the other kind of commodities (works, services), as well as the by-products (associated products) obtained as a result of carrying out the technological process.
Returnable waste shall be evaluated in this order: 1) at the reduced price of the original material resource (at the price of the probable
utilisation), if these wastes may be used for the basic or auxiliary production but with higher outlays (with a lower output of the finished products);
2) at the price of sale, if these products are sold on the side. 7. For the purposes of taxation, to the material outlays shall be equated: 1) the outlays on the reclamation of the lands and on the other nature-protection
measures, unless otherwise established by Article 261 of this Code;
These provisions shall cover legal relations that have arisen since January 1, 2002
2) the losses from the shortages and (or) spoilage during the storage and the transportation of the inventory items within the limit of the norms of natural losses, approved in the order established by the Government of the Russian Federation;
3) technological losses in the course of production and/or transportation. "Technological losses" means losses that occur in the course of production and/or transportation of goods (works, services) due to the technological features of the production cycle or/and of the process of transportation, and also by the physical and chemical characteristics of the raw materials being used;
4) the outlays involved in the preparatory mining works in the extraction of minerals, for the operational stripping works in quarries and for cutting works in the underground ore extraction mines within the boundaries of the mining plot, allotted to the ore-mining enterprises.
8. When determining the amount of material expenditures in writing off the raw and other materials utilised in the output (manufacture) of commodities (in the performance of works or in
rendering services), in conformity with the accounting policy accepted by the given organisation for the purposes of taxation, one of the following methods for the evaluation of the said raw materials and other materials shall be applied:
- the method of evaluation in accordance with the prime cost of a unit of the stocks; - the method of evaluation in accordance with average cost; - the method of evaluation in accordance with the cost of the acquisitions which are the
first chronologically (FIFO); - the method of evaluation in accordance with the cost of the acquisitions which are the
last chronologically (LIFO).
Article 255. Outlays on the Remuneration of Labour In the taxpayer's outlays on the remuneration of labour shall be included any calculations
for the workers in the form of money and (or) in kind, stimulating the calculations and allowances, the compensatory allowances in connection with the work regime or labour conditions, the bonuses and single-time incentive payments, the outlays involved in the maintenance of these workers stipulated by the rules of the laws of the Russian Federation and the labour agreements (contracts) and (or) in the collective agreements.
For the purposes of this Chapter, to the outlays on the remuneration of labour shall be referred, in particular:
1) the sums calculated in accordance with the tariff rates, official salaries, piece-work payment rates, or percentages of the receipts in accordance with the forms and systems of the remuneration of labour accepted in the given taxpayer;
2) the calculations of an incentive kind, including bonuses for high production results, mark-ups to the tariff rates and salaries for the professional skills, for achieving high results in the work and for the other similar indices;
3) the calculations of an incentive and (or) compensatory nature, connected with the work regime and the conditions of labour, including mark-ups to the tariff rates and salaries for the night-time work and for the multi-shift work, for combining trades, for expansion of the serviced zones, for the performance of work under difficult, dangerous and particularly dangerous conditions of labour, for overtime work and work on days off and on holidays, effected in conformity with the legislation of the Russian Federation;
4) the cost of the communal services, meals and products given over to the workers gratis in conformity with the legislation of the Russian Federation, and the cost of the living premises granted to the taxpayer's workers free of charge in conformity with the relevant procedure established by the legislation of the Russian Federation (the sums of monetary compensation for non-granting of living premises, communal and other similar services free of charge);
5) expenses towards the acquisition (manufacture) of uniforms (accessories) (in as much as it concerns the portion of value not compensated by employees) which are retained by employees for permanent personal use and which are handed out in accordance with the legislation of the Russian Federation to employees free of charge or sold thereto at discounted prices. The same procedure is applicable to keeping a record of expenses towards the acquisition or manufacture by an organisation of uniforms and footwear, which testify that employees belong to the organisation;
6) the sum of the average earnings to workers, which are preserved during the time spent in the performance of the state and (or) public duties, and in the other cases stipulated by the legislation of the Russian legislation on labour;
7) the outlays on the remuneration of labour preserved for the workers during time spent on leave, envisaged by the legislation of the Russian Federation, the actually outlays on the fares of the workers and of the dependents of the workers, to the place of their spending leave
on the territory of the Russian Federation and back (including the expenditures on the payment for carrying the luggage of the workers of organisations situated in the areas of the Far North and in the localities equated to them) in accordance with the procedure envisaged by the effective legislation - for the organisations financed from the appropriate budgets and in the procedure provided for by the employer - for other organisations, an additional payment to the underaged for shorter working hours, outlays on the payment for breaks in the work of mothers for feeding their babies, as well as outlays on the remuneration of the time spent in undergoing medical examinations;
8) the monetary compensations for unused leave in compliance with the labour laws of the Russian Federation;
9) the allowances for the workers released in connection with the reorganisation or liquidation of the taxpayer, with the reduction of the labour force or of the number of workers on the taxpayer's staff;
10) the lump-sum awards for a long work record (the mark-ups for a long work record in the particular speciality) in conformity with the legislation of the Russian Federation;
11) the extra payments due to the regional regulation of the remuneration of labour, including allowances in accordance with the regional coefficients and the coefficients for work under hazardous natural-climatic conditions;
12) the extra payments for an uninterrupted record of work in the regions of the Extreme North and in the localities equated to them, in the areas of the European North and in other regions with hazardous natural-climatic conditions;
12.1) travel expenses in terms of actual amounts incurred and luggage carriage expenses on the basis of up to five tons per family in terms of actual amounts incurred but not exceeding the railway carriage tariffs envisaged for an employee of an organisation located in Extreme Northen areas and in areas qualifying as such (if there is no railway the said expenses shall be accepted in the amount of minimum air travel fare) and employee's family members in the event of travel to a new residence in another area due to rescission of a labour contract with the employee on any ground, including in the event of the employee's death, except for dismissal for improper actions;
13) the outlays on the remuneration of labour preserved in conformity with the legislation of the Russian Federation over the time of educational leave, granted to the taxpayer's workers and also expenses towards payment for travel to the area where education/training takes place and back;
14) the outlays on the remuneration of labour for the time of compelled inactivity or for the time when lower-paid work is performed in the cases envisaged by the legislation of the Russian Federation;
15) abrogated from January 1, 2010; 16) the sums of the employers' payments (contributions) under the obligatory insurance
contracts, amounts of employers' premiums paid in compliance with the Federal Law on Additional Insurance Premiums for the Accumulative Part of the Labour Pension and State Support for Pension Savings, as well as the sums of the employers' payments (contributions) under the contracts for the voluntary insurance (under contracts of non-state pension security) concluded in favour of workers with insurance organisations (with non-state pension funds) which possess the licences issued in conformity with the legislation of the Russian Federation for carrying out the corresponding kinds of activity in the Russian Federation.
In the cases of voluntary insurance (of non-state pension security), the said sums shall be referred to the outlays on the remuneration of labour under the contracts of:
life insurance, if such contracts are made for the time period of at least five years with Russian insurance organisations holding licences for the exercise of the appropriate kind of activity and within these five years insurance payments are not provided for, in particular in the
form of rents and/or annuities, except for insurance payments in case of death and/or infliction of harm to the health of an insured person;
the non-state provision of pensions on condition of applying the pension scheme that provides for recording pension premiums on the personal accounts of participants of non- governmental pension funds and/or of voluntary pension insurance upon the onset for the participant and/or the insured person of the pension grounds provided for by the laws of the Russian Federation that give the right to the pension within the framework of governmental provision of pensions and/or to the labour pension and within the period of validity of the pension grounds. With this, contracts of non-state provision of pensions must provide for paying pensions pending the exhaustion of funds on the personal account of a participant but within at least five years or for life, while contracts of voluntary pension insurance must provide for pensions' payment for life;
the voluntary personal insurance of workers, concluded for a term of no less than one year, which envisages coverage by the insurers of the insured workers' medical expenditures;
the voluntary personal insurance, providing for payments exclusively in case of death and/or infliction of harm to the health of the insured person.
The aggregate sum of employers' premiums paid in compliance with the Federal Law on Additional Insurance Premiums for the Accumulative Part of the Labour Pension and State Support for Pension Savings and of the contributions (the payments) of the employers, made under the contracts of the long-term life insurance of workers, voluntary pension insurance and (or) of the non-state pension security of workers, shall be recorded for the purposes of taxation in an amount not exceeding 12 per cent from the sum of the outlays on the remuneration of labour.
In the event of amending the terms and conditions of a contract of life insurance, as well as of a contract of voluntary pension insurance and/or a contract of non-governmental pension provision in respect of some or all insured employees (participants), if as a result of such amendments the terms and conditions of the contract no longer comply with the requirements of this Item, or in the event of dissolution of the said contracts in respect of some or all insured employees (participants), the employer's fees under such contracts in respect of the appropriate workers, previously included into the composition of outlays, shall be recognised as taxable as of the date of making such amendments to the terms and conditions of the said contracts and/or reduction of the term of these contracts' validity or their dissolution (except when a contract is dissolved ahead of time in connection with acts of God, that is, with emergency and unavoidable circumstances).
The fees under contracts of voluntary personal insurance which provide for covering by insurers of medical expenses of insured employees, as well as employers' outlays under contracts of rendering medical services made for the benefit of employees for a term of at least one year with medical establishments holding appropriate licences for the exercise of medical activities issued in compliance with the legislation of the Russian Federation shall be included into the composition of expenses in the amount of at most 6 per cent of the sum of labour remuneration outlays.
The fees under contracts of voluntary personal insurance providing for payments solely in case of death and/or infliction of harm to the health of the insured person shall be included into the composition of outlays in the amount of at most 15 000 roubles per year, which is estimated as the ratio of the total sum of fees paid under the said contracts to the number of insured employees.
When calculating the maximum amount of payments (contributions) under this Subitem, the amount of payments (contributions) provided for by this Subitem shall not be included into the outlays on labour wages.
17) the sums calculated in the amount of one tariff rate or salary (if the work is carried out
by the hour), which are envisaged by the collective agreements, for the days spent en route from the place of location of the organisation (from the gathering point) to the place of work and back, envisaged by the work schedule by the hour, as well as for the calendar days of the workers' detainment while en route because of weather conditions;
18) the sums calculated for the performed work to the natural persons attracted for the work for the taxpayer in accordance with special agreements on the supply of the work force with state organisations;
19) In the cases provided for by the laws of the Russian Federation the sums calculated at the principal place of work to the workers, the managers or the specialists of taxpayer during their training away from work in the system of raising the qualifications or of the re-training of the personnel;
20) the outlays on the remuneration of labour of workers who are blood donors for the days of their medical examination, of the blood taking and of the rest, granted after every day after blood taking;
21) the outlays on the remuneration of labour of workers who are not on the taxpaying organisation's staff, for the fulfilment by them of works under the concluded contracts of civil- legal nature (including turnkey contracts), with the exception of the remuneration of labour under contracts of civil-legal nature concluded with individual businessmen;
22) the allowances to servicemen undergoing military service at state unitary enterprises and in the building organisations of the federal executive power bodies in which the legislation of the Russian Federation has envisaged the military service, and to the rank and file servicemen and the commanding staff of the internal affairs bodies, of the State Fire Service, stipulated by the federal laws, by the laws on the status of servicemen and on the institutions and bodies engaged in the execution of criminal punishments in the form of deprivation of freedom;
23) additional payments to invalids, stipulated by the legislation of the Russian Federation;
24) expenditure in the form of allocations to the reserve for forthcoming payment of workers' leaves and (or) to the reserve for paying annual long-service bonuses made in compliance with Article 324.1 of this Code;
24.1) outlays on reimbursement of employees' outlays on payment of interest on loans (credits) for acquisition and/or construction of residential premises. The said outlays, for the purposes of taxation, shall be recognised in the amount of at most three per cent of the amount of outlays on labour wages;
25) other kinds of outlays made in the worker's favour, envisaged by the labour agreement and (or) by collective agreement.
Article 256. Depreciated Property
1. Recognised as depreciated property for the purposes of this Chapter shall be property, (if not otherwise provided for by this Chapter), the results of intellectual activity and the other objects of intellectual property belonging to the taxpayer by right of ownership and used by him for the purpose of deriving an income whose amount is amortised by imposing depreciation charges. Recognised as depreciable property there shall be the property with the term of beneficial use over 12 months and with the initial cost thereof over 40 000 roubles.
The depreciated property received by a unitary enterprise from the owner of the property of the unitary enterprise into operative management or into economic management, shall be subject to depreciation at the given unitary enterprise in accordance with the procedure established by this Chapter.
The depreciable assets received by the investor organisation from the property owner in keeping with the legislation of the Russian Federation on investment agreements in the sphere of public services shall be subject to depreciation in this organisation during the validity term of an investment agreement in the order prescribed by this Chapter.
As depreciable property shall be recognised capital investments into fixed asset items let on lease in the form of non-separable improvements made by the lessee with the lessor's consent, as well as capital investments into fixed asset items provided under a contract of gratuitous use in the form of inseparable improvements made by a borrowing organisation with the consent of a lending organisation.
Assets that are subject to depreciation and that have been received by an organisation from the owner of the assets or created in accordance with the legislation of the Russian Federation on investment agreements in the area of provision of utility services or by the legislation of the Russian Federation on concession agreements shall be subject to depreciation in this organisation within the effective term of the investment agreement or concession agreement in the procedure established by this Chapter.
2. Not subject to depreciation shall be the land and the other nature utilisation objects (water, mineral wealth and other natural resources), and also the material production stocks, commodities, incomplete capital construction projects, securities and financial instruments of futures transactions (including forward and futures contracts and option contracts).
Not subject to depreciation there shall be the following types of depreciable property: 1) the property of budgetary organisations, with the exception of the property, acquired in
connection with the performance of business activity and used for the performance of such activity;
2) the property of non-profit organisations gained in the form of target receipts or acquired at the expense of target receipts and used for carrying out non-profit making activity;
3) the property acquired (created) with the use of budgetary funds. Said rule shall not apply to the property gained by a taxpayer as result of privatization;
4) the objects of outdoor improvement (the objects of forest economy, road maintenance economy, whose construction has been carried out with the use of the sources of budgetary and other similar target financing, specialised installations for navigational situations) and other similar objects;
5) abrogated from January 1, 2008; 6) acquired publications (books, booklets and other similar objects) and works of art. With
this, the cost of acquired publications and other similar objects, except for works of art, shall be included in the composition of other outlays connected with production and sale in the full amount at the moment of acquiring the said objects;
7) property acquired (created) at the expense of the funds which have been received in compliance with Subitems 14, 19, 22, 23 and 30 of Item 1 of Article 251 of this Code, as well as the property mentioned in Subitems 6 and 7 of Item 1 of Article 251 of this Code;
8) acquired rights to the results of intellectual activity and other objects of intellectual property, where under the contract concerning the acquisition of the said rights payment shall be made by periodical installments within the whole term of this contract's validity.
3. For the purposes of this chapter the following fixed assets shall be excluded from the composition of depreciable property:
those transferred (received) under contracts for gratuitous use; those temporarily closed down by decision of the leadership of an organisation for a term
exceeding three months; those being reconstructed or modernized by decision of the leadership of an organisation
within a term exceeding 12 months; those registered in the Russian International Register of Ships for the time period
while they are recorded in the Russian International Register of Ships. When re-activating an object belonging to fixed assets, the depreciation with regard to it
shall be calculated in the procedure which has been effective prior to the time of re-activation thereof and the term of beneficial use thereof shall be extended by the period of temporary closing-down of the object belonging to the fixed assets.
Article 257. Procedure for Determining the Cost of the Depreciated Property
1. Seen as fixed assets for the purposes of this Chapter shall be the part of the property which is applied as a labour facility for the manufacture and sale of commodities (for the performance of works and for rendering services), or for the management of the organisation with the initial cost over 40 000 roubles.
The original cost of a fixed asset shall be defined as the sum of the outlays on its acquisition (and in the event of acquiring a fixed asset by a taxpayer free of charge, or detecting it as a result of an inventory it shall be defined as the valuation cost of such property in compliance with Items 8 and 20 of Article 250 of this Code), its erection, manufacturing, delivery and bringing to the condition of fitness for use, except for value-added tax and excise taxes, except for the cases envisaged by this Code.
Recognised as the original cost of the property which is the object of leasing shall be the sum of the leasing party's outlays on its acquisition, construction, delivery, manufacturing and bringing to a condition of fitness for use, with the exception of the sums of taxes subject to deduction and recorded in the composition of the outlays in conformity with this Code.
The replacement value of the depreciated fixed assets, acquired (created) before this Chapter is put into force, shall be defined as their initial cost with an account for the revaluations, performed before the date of enforcement of this Chapter.
When defining the replacement value of the depreciated fixed assets, for the purposes of this Chapter shall be taken into account the revaluation of the fixed assets, effected by the taxpayer's decision as in the state on January 1, 2002 and reflected in the taxpayer's business accounting after January 1, 2002. This revaluation shall be accepted for the purposes of taxation in an amount, not exceeding 30 per cent of the replacement value of the corresponding objects of fixed assets, reflected in the taxpayer's business accounting as in the state on January 1, 2001 (with an account for the revaluation as in the state on January 1, 2001, made by the taxpayer's decision and reflected in his business accounting in 2001). In this case, the size of the revaluation (of the devaluation) as in the state on January 1, 2002, reflected by the taxpayer in 2002, shall not be recognised as the taxpayer's income (outlays) for the purposes of taxation. In a similar order, for the purposes of taxation shall be accepted the corresponding revaluation of the sums of depreciation.
When the taxpayer carries out in the subsequent reporting (tax) periods after the enforcement of this Chapter the revaluation (devaluation) of the cost of the fixed assets objects by the market cost, the positive (negative) sum of such revaluation shall not be recognised as an income (as the outlays), taken into account for the purposes of taxation, and shall not be accepted in defining the replacement value of the depreciated property and in computing the depreciation charges, taken into account for the purposes of taxation in conformity with this Chapter.
The residual cost of the fixed assets, introduced before the enforcement of this Chapter, shall be defined as the difference between the replacement value of such fixed assets and the sum of depreciation, determined in the order, laid down in the fifth paragraph of this Item.
The residual cost of the fixed assets put into operation upon entry of this Chapter into
force shall be defined as a difference between their initial cost and the amount of depreciation accrued for the period of their depreciation.
When the taxpayer uses the objects of the fixed assets of his own manufacture, the original cost of such objects shall be defined as the cost of finished products calculated in compliance with Item 2 of Article 319 of this Code increased by the sum of the corresponding excise duties on the fixed assets which are excisable commodities.
The initial value of the property received as the subject matter of a concession agreement shall be assessed as the market value of such property as of the time when it was received and increased by the sum of expenses incurred for additional construction, additional equipment, reconstruction, upgrading, technical re-equipment and bringing such property to a state in which it is fit for use, except for tax amounts which are deductible or taken into account as part of expenses in keeping with this Code.
The residual value of depreciable property whose depreciation is charged by the non- linear method shall be determined, if not otherwise established by this Chapter, on the basis of the following formula:
nSn=S×( 1−0,01×k) ,
where Sn stands for the residual value of the said items upon the the expiry of n months after their inclusion in an appropriate depreciation group (subgroup);
S stands for the initial (replacement value) of the said items; n stands for the number of full months expired since the date of including the said items
into an appropriate depreciation group (subgroup) up to the date of their exclusion from this group (subgroup), without taking into account the period figured in full months during which such items were not within the composition of depreciable property in compliance with Item Three of Article 256 of this Code;
k stands for depreciation rate (in particular subject to the increasing (decreasing) coefficient applicable in respect of an appropriate depreciation group (subgroup).
2. The original cost of the fixed assets shall be changed in the cases of completing the construction and the equipment, of the reconstruction, modernisation, technical re-equipment and partial liquidation of the corresponding objects, and also on other similar grounds.
Referred to the works involved in completing the construction and equipment, and also in the reconstruction and modernisation shall be the works caused by a change in the technological or official purpose of the equipment, building, structure or other object of the depreciated fixed assets, by the increased loads and (or) by the other new properties.
For the purposes of this Chapter, to the reconstruction shall be referred the restructuring of the existing fixed assets objects in connection with the improvement of production and with the higher technical and economic indices carried out according to the project for the reconstruction of the fixed assets, aimed at an expansion of the production capacities, raising the standard and changing the range of the products.
To the technical re-equipment shall be referred a complex of measures aimed at raising the technical and economic indices of the fixed assets or of their individual parts on the basis of the introduction of advanced hardware and technology, of the mechanisation and automation of the production, of the modernisation and replacement of the outdated and physically worn out equipment with new and more productive versions.
3. For the purposes of this Chapter, recognised as non-material assets shall be the results of intellectual activity and other objects of intellectual property, acquired and (or) created by the taxpayer (or the exclusive rights to them), which are used in the output of products (in the
performance of works or in rendering services) or for the organisation's managerial needs in the course of a long period of time (over twelve months).
For a non-material asset to be recognised, it shall possess the capability to bring economic gain (income) to the taxpayer and properly formalised documents confirming the existence of the non-material asset itself and (or) the taxpayer's possession of the exclusive right to the results of the intellectual activity (including the patents, certificates and other protective documents, and a contract on the cession (acquisition) of the patent or trade mark).
To the non-material assets are referred in particular: 1) the exclusive right of the patent holder to an invention, an industrial sample or a useful
model; 2) the exclusive right of the author and other rightholders to the use of a computer
programme or of a data base; 3) the exclusive right of the author or other rightholders to the use of the topology of the
integral microschemes; 4) the exclusive right to a trade mark, a service mark, to the name of the place of
commodity origin and company name; 5) the patent holder's exclusive right to selection achievements; 6) the possession of know-how, a secret formula or process, or of information concerning
industrial, commercial or scientific experience. The original cost of the depreciated non-material assets is defined as the sum of the
outlays on their acquisition (creation) and on bringing them up to a state in which they are fit to use, except for value-added tax and excise taxes, except for the cases envisaged by this Code.
The cost of the non-material assets created by the organisation itself shall be defined as the sum of the actual expenditures on their creation and manufacture (including material outlays, outlays on the remuneration of labour and on the services of the outside organisations, and the patent duties connected with receiving patents and certificates), with the exception of the sums of the taxes recorded in the composition of the outlays in conformity with this Code.
To non-material assets shall not be referred: 1) scientific-research, research and development and technological works which have
produced no positive result; 2) the intellectual and business qualities of the organisation's workers, their qualifications
and labour capacity.
Article 258. Depreciation Groups. Specifics of Including the Depreciated Property into the Composition of the Depreciation Groups (Subgroups)
1. The depreciated property is divided into depreciation groups in accordance with the term of its beneficial use. Recognised as the term of beneficial use is the period in the course of which a fixed assets item or a non-material assets item serves to the purposes of the taxpayer's activity. The term of beneficial use shall be defined by a taxpayer independently as on the date of putting a given item of depreciated property into operation in conformity with the propositions of this Article and subject to the classification of the fixed assets endorsed by the Government of the Russian Federation.
A taxpayer shall be entitled to extend the term of beneficial use of a fixed assets item after the date of its putting into operation, where after the reconstruction, modernisation or technical re-equipment of such item the term of beneficial use thereof has increased. With this, the term of beneficial use of fixed assets may be extended within the limits of the time period established for the depreciation group in which such fixed asset was previously included.
If the term of beneficial use of an object belonging to fixed assets has not increased after reconstruction, modernisation or technical re-equipment of the item, the taxpayer, when
calculating depreciation thereof, shall take into account the remaining period of its beneficial use.
Capital investments in the rented fixed asset items specified in Paragraph 1 of Item 1 of Article 256 of this Code shall be depreciated in the following procedure:
capital investments whose value is compensated for by the lessor to the lessee shall be depreciated by the lessor in the procedure established by this Chapter;
capital investments made by the lessee with the consent of the lessor whose value is not compensated for by the lessor shall be depreciated by the lessee within the effective term of the contract of lease on the basis of the depreciation amounts calculated with account taken of the useful life assessed for rented fixed asset items or for capital investments into the cited items in accordance with the Classification of Fixed Assets approved by the Government of the Russian Federation.
Capital investments into the fixed assets items obtained under a contract of gratuitous use which are cited in Paragraph 1 of Item 1 of Article 256 of the Code shall be depreciated in the following procedure:
capital investments whose value is compensated for to an organisation being the lessee by an organisation being the lessor shall be depreciated by the organisation being the lessor in the procedure established by this Chapter;
capital investments made by an organisation being the lessee with the consent of the organisation being the lessor whose value is not compensated for by an organisation being the lessor shall be depreciated by the organisation being the lessee within the validity term of a contract of gratuitous use on the basis of the depreciation amounts estimated subject to the term of useful life determined for obtained fixed assets items or for capital investments into the cited items in compliance with the Classification of Fixed Assets approved by the Government of the Russian Federation.
2. The term of beneficial use of a non-material assets item shall be defined proceeding from the term of operation of the patent or of the certificate, and (or) from the other restrictions of the terms of use of intellectual property items in conformity with the legislation of the Russian Federation or with the applicable legislation of a foreign state, and also proceeding from the term of beneficial use of non-material assets, substantiated by the corresponding treaties. The depreciation rates for the non-material assets, for which it is impossible to define the term of beneficial use of a non-material assets item, shall be established as ten years (but shall be no longer than the term of the taxpayer's activity).
As regards the intangible assets cited in Subitems 1 - 3, 5 and 6 of Paragraph Three of Item 3 of Article 257 of this Code, a taxpayer is entitled to fix independently the term of useful life thereof, which may not be less than two years.
3. The depreciated fixed assets (property) shall be divided into the following depreciation groups:
- the first group - all the short-life property with a term of beneficial use from 1 to 2 years inclusive;
- the second group - property with a term of beneficial use of over 2 years and up to 3 years inclusive;
- the third group - property with a term of beneficial use from 3 to 5 years inclusive; - the fourth group - property with a term of beneficial use from 5 to 7 years inclusive; - the fifth group - property with a term of beneficial use from 7 to 10 years inclusive; - the sixth group - property with a term of beneficial use from 10 to 15 years inclusive; - the seventh group - property with a term of beneficial use from 15 to 20 years
inclusive; - the eighth group - property with a term of beneficial use from 20 to 25 years inclusive;
- the ninth group - property with a term of beneficial use from 25 to 30 years inclusive; - the tenth group - property with a term of beneficial use of over 30 years. 4. The classification of the fixed assets, divided into the depreciation groups, shall be
endorsed by the Government of the Russian Federation. 5. Non-material assets shall be included into depreciation groups on the basis of the term
of beneficial use thereof determined in compliance with Item 2 of this Article. 6. For those kinds of fixed assets which are not cited in the depreciation groups, the term
of beneficial use shall be fixed by the taxpayer in conformity with the technical conditions or with the recommendations of manufacturing organisations.
7. An organisation acquiring fixed assets items which have been in use (in particular in the form of a contribution to the authorised (pooled) capital or by way of legal succession when legal entities are re-organised) is entitled for the purpose of application of the straight-line method of these items' depreciation to determine the depreciation rate for this property subject to the beneficial use thereof reduced by the number of years (months) while this property was operated by the previous owners thereof. In so doing, the term of beneficial use of these fixed assets may be determined as the term of their beneficial use fixed by the previous owner thereof decreased by the number of years (months) while this property was operated by the previous owner thereof.
Where the term of actual use of a given fixed assets item by previous owners thereof turns out to be equal to the term of its beneficial use defined by the Classification of Fixed Assets endorsed by the Government of the Russian Federation in compliance with this Chapter or longer than this term, the taxpayer is entitled to define independently the term of beneficial use of this fixed assets item subject to occupational safety requirements and other factors.
8. In respect of the depreciable property items cited in Paragraph 1 of Item 3 of Article 259 of this Code, depreciation shall be charged separately in respect of every property item in compliance with the term of beneficial use thereof in the procedure established by this Chapter.
9. For the purposes of this Chapter, depreciated property shall be put onto the records in accordance with its original cost, defined in conformity with Article 257 of this Code, if not otherwise provided for by this Chapter.
The taxpayer is entitled to include in the composition of the expenditures of an accounting (tax) period outlays on capital investments in the amount of at most 10 per cent (at most 30 per cent in respect of the fixed assets pertaining to Depreciation Groups 3-7) of the initial value of fixed assets (except for the fixed assets obtained on a gratuitous basis), as well as at most 10 per cent (at most 30 per cent in respect of the fixed assets which pertain to Depreciation Groups 3-7) of the expenses borne as a result of fitting out, additional equipping, reconstruction, updating, technical re-equipping or partial liquidation of fixed assets whose amount is determined in compliance with Article 257 of this Code.
If the taxpayer uses the said right, appropriate fixed assets items after their putting into operation shall be included into depreciation groups (subgroups) on the basis of the initial value thereof less at most 10 per cent (at most 30 per cent in respect of the fixed assets pertaining to Depreciation Groups 3-7) of the initial value thereof included into the composition of expenditures made within an accounting (tax) period, while the amounts by which the initial value of items is changed as a result of fitting out, additional equipping, reconstruction, updating, technical re-equipping or partial liquidation of items shall be accounted in the summary balance sheet of depreciation groups (subgroups) (changing the initial value of items for which depreciation is charged by using the straight-line method in compliance with Article 259 of this Code) less at most 10 per cent (at most 30 per cent in respect of the fixed assets pertaining to Depreciation Groups 3-7) of such amounts.
The provisions of Paragraph 4 of Item 9 of Article 258 of this Code (in the wording of Federal
Law No. 224-FZ of November 26, 2008) shall apply to the fixed assets put into effect from January 1, 2008
In the event of selling fixed assets in respect of which the provisions of Paragraph Two of this Item have been applied before the expiry of five years as of the date when they were put into operation, the amounts of outlays included into the composition of expenditures of the next accounting (tax) period in compliance with Paragraph Two of this Item are subject to restoration and inclusion into the tax base for tax.
10. Property received (transferred) on financial rent under a contract of financial rent (under a leasing contract) shall be included into the corresponding depreciation group by the party, which has to record the given property in accordance with the terms of the contract of financial rent (of the contact of leasing).
11. The fixed assets, the rights to which are subject to state registration in conformity with the legislation of the Russian Federation, shall be included in the composition of the corresponding depreciation group as from the moment of the documentarily confirmed fact of submitting the documents for the registration of the abovesaid rights.
12. The depreciable property items used before which are acquired by an organisation shall be included in the composition of the depreciation group (subgroup) in which they have been included by the previous owner thereof.
13. If an organisation using in its accounting policy the non-linear depreciation method applies increasing or reducing factors to the depreciation rates in compliance with Article 259.3 of this Code and/or makes outlays on the scientific studies and/or the research and/or development works provided for by Subitem 1 of Item 2 of Article 262 of this Code, the depreciable property items to which such factors are applied, as well as the depreciable property items used for carrying out scientific studies and/or research and development works, shall form a subgroup within the composition of a depreciation group and such depreciation groups and subgroups shall be accounted for on a separate basis. All the rules for forming and liquidation of a group, for an increase or decrease of the summary balance of a group shall extend to such subgroups and the depreciation rate specified on the basis of an increasing (reducing) factor shall be applicable to them.
The application to depreciation rates of depreciable property items of increasing (reducing) factors shall entail an appropriate reduction (extension) of the term of beneficial use of such items. With this, depreciation subgroups for depreciable property items to whose depreciation rates increasing (reducing) factors are applied shall be formed within a depreciation group on the basis of the term of beneficial use thereof without taking into account the extension (reduction) thereof determined by the Classification of Fixed Assets endorsed by the Government of the Russian Federation.
Article 259. Methods of and Procedure for Calculation of Depreciation Amounts 1. For the purposes of this Chapter, the taxpayer shall calculate depreciation using one of
the following methods, while taking into account the specifics envisaged by this Chapter: 1) the straight-line method; 2) the declining method. The method for charging depreciation shall be independently selected by the taxpayer as
applied to all depreciable property items (except for the items for which depreciation is charged by the straight-line method in compliance with Item 3 of this Article) and shall be shown in the accounting policy for taxation purposes. It is allowed to change the method for charging depreciation from the start of a regular tax period. With this, the taxpayer is entitled to switch over from the declining method to the straight-line method for charging depreciation at most
once every five years. The methods for charging depreciation established by this Item shall apply to all fixed
assets irrespective of the date when they are acquired. 2. The sum of depreciation for the purposes of taxation shall be defined by taxpayers
every month, in accordance with the procedure established by this Article. The depreciation shall be charged separately for every depreciation group (subgroup) when using the non-linear method for charging depreciation or separately for every depreciable property item when applying the straight-line depreciation method.
3. Irrespective of the method for charging depreciation established by the taxpayer for taxation purposes, the straight-line method for charging depreciation shall apply to buildings, structures, transfer mechanisms, and intangible assets included into depreciation groups 8-10, regardless of the time when appropriate items are put into operation.
In respect of other depreciable property items, regardless of the time of putting items into operation, shall only apply the method for charging depreciation established by the taxpayer in the accounting policy thereof for taxation purposes.
4. Depreciation with regard to a depreciable property item shall be accrued beginning from the first day of the month following the month when this object was put into operation.
5. If an organisation within a calendar month was established, liquidated, re-organised or transformed in such a way that under Article 55 of this Code the tax period for it starts or expires before the end of a calendar month, depreciation shall be charged subject to the following specifics:
1) depreciation shall be charged by an organisation being liquidated up to the month (inclusive) when its liquidation was completed, while an organisation being re-organised shall do it up to the month (inclusive) in which the re-organisation was completed in the established procedure;
2) depreciation shall be charged by an organisation which is being established or formed as a result of re-organisation from the first day of the month following the month when the state registration thereof was effected.
The provisions of this Item shall not extend to the organisations modifying their organisational and legal form.
6. Organisations engaged in activities in the field of information technologies are entitled not to apply the depreciation procedure established by this Article with respect to electronic and computer technologies. In this case, the outlays of the said organisations on the acquisition of electronic and computer technologies shall be recognised as taxpayer's material expenses in the procedure established by Subitem 3 of Item 1 of Article 254 of this Code. For the purposes of this Item, as organisations engaged in the activities in the field of information technologies shall be deemed those which are engaged in the development and sale of computer programmes, databases on material media or in an electronic form over communication channels regardless of the kind of a contract and/or in rendering services (carrying out works) involving the development, adaptation and modification of computer programmes and databases (of software tools and information computer products), installation, testing and maintenance of computer programmes and databases.
The organisations cited in this Item shall be obliged to satisfy the following conditions: an organisation has the document proving its state accreditation as an organisation
exercising activities in the area of information technologies in the procedure established by the Government of the Russian Federation;
the share of incomes derived from the sale of copies of computer programmes and databases, transfer of property rights to computer programmes and databases, from rendering services (carrying out works) involving the development, adaptation and modification of
computer programmes and databases (of software tools and information computer programmes), as well as services (works) involving installation, testing and maintenance of the cited computer programmes and databases on the basis of the results of the accounting (tax) period constitutes at least 90 per cent of the amount of all the organisation's incomes received for the cited period, in particular at least 70 per cent from foreign persons;
the organisation's staff on the payroll within the accounting (tax) period is at least 50 persons.
When assessing the share of incomes received from purchasers being foreign persons, the incomes received from foreign persons which exercise their activities outside the territory of the Russian Federation shall be taken into account. The place where the purchaser exercises its activities shall be defined as the place of the purchasers' actual presence in the territory of a foreign state on the basis of the state registration of an organisation or, where there is no such registration, on the basis of the place cited in the organisation's constituent documents, the place wherefrom the organisation is managed, the location of the standing executive body thereof or the location of its permanent representative office, if the computer programmes and data bases, works (services) and property rights provided for by this Item have been acquired through this permanent representative office, the place of residence of a natural person.
As the documents which prove receiving incomes from purchasers being foreign persons shall be deemed the contract (a copy thereof) made with a foreign person and the documents proving the fact of rendering services (carrying out works) or the customs declaration ( a copy thereof) bearing notes of the Russian customs authority which has released commodities under the customs procedure of export and of the Russian customs authority of the place of departure through which goods have been exported from the customs territory of the Customs Union.
Article 259.1. Procedure for Calculating Depreciation When Applying the Linear Method of Charging Depreciation
1. When the taxpayer establishes in the accounting policy thereof the linear method for charging depreciation, as well as when applying the linear method of charging depreciation in respect of depreciable property items in compliance with Item 3 of Article 259 of this Code, the procedure for charging depreciation established by this Article shall apply.
2. The sum of depreciation calculated with respect to an item of depreciated property for one month shall be defined as the product of multiplying its original (replacement) cost by the depreciation norm established for the given object.
The depreciation rate for every object of depreciated property shall be defined by the formula:
K= ×100%n ,
where K is the depreciation rate in percentages of the original (replacement) value of the object of the depreciated property, and
n is the term of beneficial use of a given item of depreciated property expressed in months (without the account taken of the reduction (extension) of this term in compliance with Paragraph Two of Item 13 of Article 258 of this Code).
3. Depreciation in respect of depreciable property in the form of capital investments into fixed asset items which are depreciable and whose depreciation is charged using the linear method in compliance with this Article shall be charged for the lessor starting from the first day of the month following the month when this property was put into operation and for lessee from
1
the first day of the month following the month when this property was put into operation. 4. Depreciation in respect of depreciable property in the form of capital investments into
fixed asset items obtained under a contract of gratuitous use which are depreciable and whose depreciation is charged using the straight-line method in compliance with this Chapter shall start for a lending organisation starting from the first day of the month following the month when this property was put into operation as capital investments and for a borrowing organisation from the first day of the month following the month when this property was put into operation.
5. Charging of depreciation shall be terminated starting from the first day of the month following the month when the value of depreciable property was completely written off or when a given item was withdrawn from the composition of the taxpayer's depreciable property for any reason.
6. Charging of depreciation in respect of items excluded from the composition of depreciable property in compliance with Item 3 of Article 256 of this Code shall be terminated starting from the first day of the month following the month when this item is excluded from the composition of depreciable property.
7. In the event of termination of a contract of gratuitous use and return of depreciable property items to a taxpayer, as well as in the event of depreservation or completion of reconstruction (updating) of a fixed asset item, depreciation in respect of it shall be charged starting from the first day of the month following the month when the items were returned to the taxpayer, as well as when reconstruction (updating) or depreservation of a fixed asset was completed.
Article 259.2. Procedure for Calculation of Depreciation Sums When Applying the Non- Linear Method of Charging Depreciation
1. When the taxpayer uses in the accounting policy thereof for the purposes of taxation the declining of charging depreciation the procedure for charging depreciation established by this Article shall apply.
2. As of the first day of the month in which the accounting policy for the purposes of taxation provides for application of the declining method for charging depreciation, in respect of every depreciation group (subgroup) shall be determined the aggregated balance to be calculated as the aggregate value of all depreciable property items pertaining to a given depreciation group (subgroup) in the procedure established by Article 322 of this Code subject to the provisions of this Article.
Hereafter the aggregated balance of every depreciation group (subgroup) shall be determined as of the first day of the month for which the sum of charged depreciation is determined in the procedure established by this Article.
In respect of depreciation groups and the subgroups included therein the aggregated balance shall be determined without taking into account the depreciable property items for which depreciation is charged by using the linear method in compliance with Item 3 of Article 259 of this Code.
3. As depreciable property items are put into operation, the initial value of such items increases the aggregated balance sheet of an appropriate depreciation group (subgroup). With this, the initial value of such items shall be included in the aggregated balance of appropriate depreciation group (subgroup) as of the first day of the month following the month when they were put in operation.
When changing of the initial value of fixed assets in compliance with Item 2 of Article 257 of this Code in case of fitting out, additional equipping, reconstruction, updating, technical re-equipping or partial liquidation of fixed assets, the amounts by which the initial value of the said items is changed shall be accounted in the aggregated balance of an appropriate depreciation group (subgroup).
4. The aggregated balance of every depreciation group (subgroup) shall be decreased on a monthly basis by the amount of depreciation charged in respect of this group (subgroup).
The sum of depreciation in respect of every depreciation group (subgroup) charged for one month shall be determined on the basis of the product of the aggregated balance of an appropriate depreciation group (subgroup) as of the start of a month and the depreciation rates established by this Article according to the following formula:
kA=B× 100 ,
where A stands for the sum of depreciation charged for one month in respect of an appropriate depreciation group (subgroup);
B stands for the aggregated balance of an appropriate depreciation group (subgroup); k stands for the depreciation norm for an appropriate depreciation group (subgroup).
5. For the purposes of applying the declining method of charging depreciation, the following depreciation rates shall apply:
┌──────────────────────────────┬────────────────────────────────────── ──┐ │ Depreciation group │ Depreciation rate (monthly one) │ ├──────────────────────────────┼────────────────────────────────────── ──┤ │ First │ 14.3 │ ├──────────────────────────────┼────────────────────────────────────── ──┤ │ Second │ 8.8 │ ├──────────────────────────────┼────────────────────────────────────── ──┤ │ Third │ 5.6 │ ├──────────────────────────────┼────────────────────────────────────── ──┤ │ Forth │ 3.8 │ ├──────────────────────────────┼────────────────────────────────────── ──┤ │ Fifth │ 2.7 │ ├──────────────────────────────┼────────────────────────────────────── ──┤ │ Sixth │ 1.8 │ ├──────────────────────────────┼────────────────────────────────────── ──┤ │ Seventh │ 1.3
│ ├──────────────────────────────┼────────────────────────────────────── ──┤ │ Eighth │ 1.0 │ ├──────────────────────────────┼────────────────────────────────────── ──┤ │ Ninth │ 0.8 │ ├──────────────────────────────┼────────────────────────────────────── ──┤ │ Tenth │ 0.7 │ └──────────────────────────────┴────────────────────────────────────── ──┘
6. Charging of depreciation in respect of depreciable property in the form of capital investments into leased fixed assets items which under this Article are subject to depreciation and whose depreciation is charged by using the declining method in compliance with Article 259 of this Code shall start for the lessor as of the first day of the month following the month when this property was put into operation and for the lessee as of the first day of the month following the month when this property was put into operation.
7. Charging of depreciation in respect of depreciable property in the form of capital investments into fixed asset items obtained under a contract of gratuitous use which is depreciable under this Article and whose depreciation is charged by using the declining method in compliance with Article 259 of this Code shall start for a lending organisation as of the first day of the month following the month when this property was put into operation and for borrowing organisation as of the first day of the month following the month when this property was put into operation.
8. Charging of depreciation in respect of the items whose depreciation has been charged by using the declining method and which are excluded from the composition of depreciable property in compliance with Item 3 of Article 256 of this Code shall be terminated as of the first day of the month following the month when a given item is excluded from the composition of depreciable property. With this, the aggregated balance of an appropriate depreciation group (subgroup) shall be decreased by the residual value of the said items.
9. In the event of termination of a contract of gratuitous use and return of depreciable property items to the taxpayer, as well as in the event of depreservation or completion of reconstruction (updating) of a fixed asset item for which depreciation is charged by using the nonlinear method, depreciation in respect of it shall be charged starting from the first day of the month following the month when the items were returned to the taxpayer and when reconstruction (updating) or depreservation of the fixed asset item was completed, while the aggregate balance of an appropriate depreciation group (subgroup) shall be increased by the residual value of the said items subject to the provisions of Item 9 of Article 258 of this Code.
10. In the event of withdrawal of depreciable property items, the aggregated balance of an appropriate depreciation group (subgroup) shall be decreased by the residual value of such items.
11. Where as a result of withdrawal of depreciable property the aggregate balance of an appropriate depreciation group (subgroup) has decreased so that the aggregate balance became equal to zero, such depreciation group shall be liquidated.
12. Where the aggregate balance of a depreciation group (subgroup) reduces to less
than 20 000 roubles, in the month following the month when the said value was attained, if within this time period the aggregate balance of an appropriate depreciation group (subgroup) did not increase as a result putting into operation depreciable property items, the taxpayer is entitled to liquidate the said group (subgroup) and, in so doing, the value of the aggregate balance shall be classified as off-sale outlays of the current period.
13. Upon the expiry of the term of beneficial use of a depreciable property item determined in compliance with Article 258 of this Code the taxpayer may exclude this item from the composition of a depreciation group (subgroup) without changing the aggregate balance of this depreciation group (subgroup) as of the date when this depreciable property item is withdrawn from the composition thereof. With this, charging of depreciation shall go on proceeding from the aggregate balance of this depreciation group (subgroup) in the procedure established by this Article.
For the purposes of this Item the term of beneficial use of the depreciable property items put into operation before the first day of the taxation period , when the accounting policy establishes for the purposes of taxation the application of the non-linear method of charging depreciation, shall be accounted subject to the term of operation of appropriate items prior to the said date.
Article 259.3. Application of Increasing (Decreasing) Coefficients to the Depreciation Norm
1. The taxpayer is entitled to apply a special coefficient to the basic depreciation rate but at most 2:
1) in respect of depreciable fixed assets used under the conditions of an aggressive environment and/or of a rigid shift schedule.
Taxpayers using depreciable fixed assets for operation under the conditions of an aggressive environment and/or a rigid shift schedule are only entitled to use the special coefficient cited in this Article when charging depreciation in respect of the said fixed assets.
For the purposes of this Chapter, the conditions of an aggressive environment shall mean the totality of natural and/or artificial factors whose impact causes increased wear of fixed assets in the course of their operation. Fixed assets' location in an explosive, fire hazardous, toxic or other aggressive technological environment that can be the reason (source) for initiating an emergency situation shall be likewise equated to operation under the conditions of an aggressive environment.
When applying the non-linear method of charging depreciation, the said special coefficient shall not apply to the fixed assets pertaining to depreciation groups from one to three;
2) in respect of own depreciable fixed assets of taxpayers which are agricultural organisations of an industrial type (battery farms, cattle breeding complex farms, beast farms, hothouse complex farms);
3) in respect of own depreciable fixed assets of taxpaying organisations having the status of a resident of an industrial production special economic zone or a special tourism-recreation special economic zone;
4) for the amortised fixed assets included in the objects with a high energy efficiency according to the list of such objects specified by the Government of the Russian Federation or the objects with a high class of energy efficiency if determination of classes of energy efficiency is envisaged for such objects in compliance with the legislation of the Russian Federation.
2. Taxpayers are entitled to apply to the basic depreciation rate a special coefficient, but 3 at most:
1) with respect to depreciable fixed assets which are the subject matter of a contract of
financial lease (contract of leasing) of taxpayers which must account these fixed assets in compliance with the terms of a contract of financial lease (contract of leasing).
The said special coefficient shall not apply to the fixed assets pertaining to depreciation Groups from One to Three;
2) with respect to depreciable fixed assets only used for carrying out scientific-and- technical activity.
3. Taxpayers that apply the declining method of charging depreciation and have transferred (received) fixed assets which are the subject of leasing under contracts made with participants of a leasing transaction before putting this Chapter into effect shall include such property into a separate subgroup within the composition of appropriate depreciation groups. Depreciation of this property shall be charged in respect of depreciable property items in compliance with the methods and norms which were in effect at the time when the property was transferred (received) also applying the special coefficient of at most 3.
4. It is allowable to charge depreciation according to the norms lower that those established by this Chapter by decision of the head of a taxpaying organisation consolidated in the accounting policy for taxation purposes in the procedure for selection of the method of charging depreciation to be applied.
When selling depreciable property by taxpayers using reduced depreciation norms, the residual value of depreciable property items to be sold shall be determined on the basis of the depreciation rate actually applied.
Article 260. Outlays on the Repairs of Fixed Assets 1. The outlays on the repairs of the fixed assets made by a taxpayer shall be considered
as other outlays and shall be recognised for taxation purposes in the accounting (tax) period in which they were effected in the amount of actual expenses.
2. The provisions of this Article shall also apply to the outlays of the lessee of the depreciated fixed assets, if the contract (agreement) concluded between the lease-holder and the lease-giver does not stipulate the recompense of these outlays.
3. Taxpayers shall be entitled for ensuring the even inclusion of outlays on the repairs of fixed assets in two and more tax periods to create reserves for the forthcoming repairs of fixed assets in the procedure established by Article 324 of this Code.
Article 261. Outlays on the Development of Natural Resources
1. For the purposes of this Chapter, recognised as outlays on the development of natural resources shall be the taxpayer's expenditures on the geological studies of the earth's bowels, on prospecting for commercial minerals and on the performance of preparatory works.
To the outlays on the development of natural resources shall be referred, in particular: - outlays made on the search for and on an assessment of the deposits of commercial
minerals (including the audit of the stocks), in particular, the outlays connected with construction (drilling) and/or liquidation (conservation) of boreholes (except for those recognized as depreciable property), on prospecting for commercial minerals and (or) on the hydrogeological investigations carried out on the plot of the earth's bowels in accordance with the licences or other permits of authorised bodies obtained in the established order, as well as outlays on the acquisition of the necessary geological and other kinds of information from third persons, including from state bodies;
- the outlays on preparing the territory for carrying out the mining, construction and other works in conformity with the established demands made on the safety and protection of the lands, mineral wealth and the other natural resources, and of the natural environment, including on the construction of temporary approach lines and roads for the transportation of the extracted
mining rock, useful minerals and wastes, and on preparing the sites for erecting the corresponding structures and for the preservation of the fertile soil layer intended for the subsequent reclamation of the lands and for the storage of the extracted mining rock, commercial minerals and the wastes;
- the outlays on the recompense of the complex damage inflicted upon the natural resources by the taxpayers in the process of the construction and operation of the objects, for relocation and the paying out of compensation for demolition of housing facilities during the development of the deposit/field. To these outlays shall also be referred the expenses envisaged by the contracts (agreements) with state power bodies of constituent entities of the Russian Federation, with local self-government bodies and (or) with the tribal and family communes of indigenous small-numbered peoples, concluded by these taxpayers.
2. The outlays on the development of natural resources made after this Chapter is put into operation shall be included in the composition of the other outlays in conformity with this Chapter, if the source of their financing is not the budgetary funds and (or) the resources of the state extra-budgetary funds.
The outlays on the development of natural resources mentioned in Item 1 of this Article shall be recorded in the order stipulated by Article 325 of this Code. When effecting the outlays on the development of natural resources concerning several plots of the earth's bowels, the said outlays shall be recorded separately for every plot of the bowels in the part defined by the taxpayer in accordance with the accounting policy he has accepted for taxation purposes. The said outlays shall be recognised for taxation purposes as from the first day of the month following the month in which the given works (work stages) were completed, and shall be included in the composition of the other outlays in the following procedure:
the outlays stipulated by Paragraph Three of Item 1 of this Article shall be evenly included into the composition of expenditure within 12 months;
The provisions of Paragraph 4 of Item 2 of Article 261 (as regards the recognition of expenses) of this Code (in the wording of Federal Law No. 229-FZ of July 27, 2010) shall apply in respect of the outlays on the development of natural resources made after January 1, 2011
the outlays provided for by Paragraphs Four and Five of Item 1 of this Article shall be evenly included in the composition of expenditure within two years but within no longer term than the period of operation thereof.
3. Abrogated from January 1, 2011. 4. The procedure for recognising the outlays on the development of natural resources for
the purposes of taxation envisaged by this Article shall also be applied to the outlays on building (boring) prospecting wells in the deposits of hydrocarbon materials which have proved to be unproductive, on carrying out a complex of geological works and tests with the use of this well, and also on the subsequent liquidation of this well. Such procedure shall be applied by the taxpayer, irrespective of whether he goes on with or stops further works on the corresponding plot of the earth's bowels after the liquidation of the unproductive well, under the condition that the outlays on this well are recorded separately. The outlays made on the unproductive well shall be recognised for taxation purposes evenly in the course of twelve months, beginning with the first day of the month following the month in which this well was liquidated in the established order as not having fulfilled its purpose.
The decision on recognising the corresponding well as unproductive shall be taken by the taxpayer once and for all, and shall not be subject to subsequent change. The taxpayer shall inform the tax body at the place of his recording of the decision adopted with respect to every well not later than the ultimate date fixed by this Chapter for submitting the tax declaration for
the reporting (tax) period into which he has actually included the outlays (part of such outlays) on the well into the composition of the other outlays.
5. Abrogated from January 1, 2011. 6. The outlays on the acquisition of works (services) of geological and other kinds of
information from third persons, as well as outlays on an independent performance of the works aimed at the development of natural resources shall be recorded for the purposes of taxation in the amount of actual expenses.
Article 262. Outlays on Scientific Studies and (or) on Research and Development Works 1. For the purposes of this chapter, as the outlays on scientific studies and/or research
and development works shall be deemed those which are involved in the creation of new products (commodities, works or services) or in the improvement of those which are already being manufactured, in the creation of new technologies, industrial engineering or management methods or in the improvement of those which are being applied.
2. The following shall be deemed the outlays on scientific studies and/or research and development works:
1) depreciation amounts related to fixed assets and intangible assets (except for buildings and structures) used in carrying out scientific studies and/or research and development works charged in compliance with this article for the time period defined as the number of full calendar months within which the cited fixed assets and intangible assets were used solely for scientific studies and/or research and development works;
2) amounts of outlays on labour wages of the employees participating in carrying out the scientific studies and/or research and development works provided for by Items 1, 3, 16 and 21 of Part Two of Article 255 of this Code for the time period while these employees were carrying out the scientific studies and/or research and development works;
3) the material outlays provided for by Subitems 1-3 and 5 of Item 1 of Article 254 of this Code directly connected with carrying out scientific studies and/or research and development works;
4) other outlays directly connected with carrying out scientific and/or research and development works in the amount of at most 75 per cent of the amount of the outlays on labour wages cited in Subitem 2 of this item;
5) the cost of works under contracts for performing scientific studies and contracts on carrying out research and development works, as well as engineering works - in respect of the taxpayer acting as the orderer of the scientific studies and/or research and development works;
6) deductions for forming funds intended for rendering support to scientific, scientific-and- technical and innovative activities established in compliance with the Federal Law on Science and Governmental Scientific-and-Technical Policy in the amount of at most 1.5 per cent of the trade income estimated in compliance with Article 249 of this Code.
3. If the employees cited in Subitem 2 of Item 2 of this article, while carrying out scientific studies and/or research and development works, were involved carrying out other activities of the taxpayer that were not connected with carrying out scientific studies and/or research and development works, as the outlays on scientific studies and/or research and development works shall be deemed the appropriate sums of outlays on labour wages of the cited employees in proportion to the time period within which these employees were engaged in carrying out scientific studies and/or research and development works.
4. The taxpayer's outlays on scientific studies and/or research and development works provided for by Subitems 1-5 of Item 2 of this article shall be recognised for taxation purposes, regardless of the results of appropriate scientific studies and/or research and development works, in the procedure provided for by this article after completing these studies or works (individual stages of works) and/or the signing of the acceptance certificate by the parties.
A taxpayer is entitled to include the outlays on scientific studies and/or research and development works in the composition of other outlays in the accounting (tax) period in which such studies or works (individual stages of works) were completed, unless otherwise provided for by this article.
5. A taxpayer is entitled to include the outlays directly connected with carrying out scientific studies and/or research and development works (except for the outlays provided for by Subitems 1-3, 5 and 6 of Item 2 of this article) in the part thereof exceeding 75 per cent of the amount of the outlays on labour wages cited in Subitem 2 of Item 2 of this article, in the composition of other outlays in the accounting (tax) period in which such studies or works (individual stages of works) were completed.
6. The taxpayer's outlays on scientific studies and/or research and development works provided for by Subitem 6 of Item 2 of this article shall be recognized for taxation purposes in the accounting (tax) period in which the appropriate outlays were made.
7. A taxpayer making outlays on scientific studies and/or research and development works according to the list of scientific studies and/or research and development works established by the Government of the Russian Federation is entitled to include the cited outlays in the composition of other outlays of the accounting (tax) period in which such studies or works (individual stages of works) were completed as the sum of actual outlays with the coefficient of 1.5 to be applied thereto.
For the purposes of this article, as the taxpayer's actual outlays on scientific studies and/or research and development works shall be deemed those which are provided for by Subitems 1-5 of Item 2 of this article.
8. A taxpayer using the right provided for by Item 7 of this article shall submit to the tax authority at the organisation's location a report on the scientific studies and/or research and development works (individual stages of works) carried out, the outlays on which are recognized with the coefficient 1.5 to be applied thereto.
The cited report shall be submitted to a tax authority concurrently with a tax return based on the results of the tax periods in which scientific studies and/or research and development works (individual stages of works) were completed.
A report on carried out scientific studies and/or research and development works (individual stages of works) shall be filed by a taxpayer in respect of each scientific study and research and development work (individual stage of work) and must satisfy the general requirements established by a national standard for the structure of scientific and technical reports.
A taxpayer classified as a major taxpayer in compliance with Article 83 of this Code shall submit the report provided for by this item to the tax authority at the place of registration as a major taxpayer.
A tax authority is entitled to order an expert examination of the report cited in this item for the purpose of verification of compliance of scientific studies and/or research and development works carried out with the list established by the Government of the Russian Federation in the procedure established by Article 95 of this Code. The cited expert examination may be made by state academies of science, federal and national scientific research universities, state scientific centres, national scientific research centres or federal centres of science and high technology.
In the event of failure to submit the report on the scientific studies and/or research and development works (individual stages of works) carried out provided for by this item, the sums of outlays on carrying out these studies and/or works shall be accounted for within the composition of other outlays in the actual amount of outlays.
9. If as a result of making outlays on scientific studies and/or research and development works a taxpayer gains the exclusive rights to the results of intellectual activities cited in Item 3
of Article 257 of this Code, these rights shall be recognized as intangible assets which are to be depreciated in the procedure established by this chapter or, at the taxpayer's choice, the cited outlays shall be accounted for in the composition of other outlays connected with manufacture and trade within two years. In so doing, the sums of outlays on scientific studies and/or research and development works, that have been previously included in the composition of other outlays in compliance with this article, are not subject to restoration and inclusion in the initial cost of an intangible asset.
In the event of sale at a loss by a taxpayer of an intangible asset obtained as a result of making the outlays on scientific studies and/or research and development works cited in Item 7 of this article, this loss shall not be accounted for taxation purposes.
10. In the event of sale at a loss by a taxpayer of an intangible asset obtained as a result of making the outlays on scientific studies and/or research and development works cited in Item 7 of this article, this loss shall not be accounted for taxation purposes.
11. The sums of outlays on scientific studies and/or research and development works, including those whose results are not positive, according to the list provided for by Item 7 of this article, which are started before January 1, 2012, shall be included by a taxpayer in the composition of other outlays in the accounting (tax) period in which they were made in the amount of actual outlays with the coefficient of 1.5 to be applied thereto in the procedure that was in effect in 2011. For this, in respect of such scientific studies and/or research and development works (individual stages of works) a taxpayer shall not submit the report provided for by Item 8 of this article.
Article 263. Outlays on the Obligatory and Voluntary Property Insurance 1. The outlays on the obligatory and voluntary property insurance embrace the insurance
fees for all kinds of the obligatory insurance and for the following kinds of the voluntary insurance of property:
1) voluntary insurance of the transportation facilities (of water, air, ground and pipeline transport), including those rented, the outlays on whose maintenance are included in the outlays involved in production and sale;
2) voluntary insurance of freight; 3) voluntary insurance of the production-profiled fixed assets (including those rented), of
non-material assets and of the objects of the capital construction in progress (including those rented);
4) voluntary insurance against the risks involved in the performance of the construction and mounting works;
5) voluntary insurance of the commodity-material stocks; 6) voluntary insurance of the harvest of agricultural cultures and the livestock; 7) voluntary insurance of other property which the taxpayer uses in carrying out an
activity aimed at deriving an income; 8) voluntary insurance of responsibility for inflicting harm or liability under a contract, if
such insurance is a condition for the performance by the taxpayer of activity in conformity with the international liabilities of the Russian Federation or with the generally accepted international demands;
9) voluntary insurance of the risk of liability for failure to discharge or improper discharge of the obligations connected with financing of construction and/or construction of facilities for the Olympic Games implemented in compliance with Article 14 of Federal Law No. 310-FZ of December 1, 2007 on the Organisation and Holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi, on the Development of the Town of Sochi as a Mountain Climate Health Resort and on Amending Certain Legislative Acts of the Russian Federation;
9.1) voluntary insurance of property interests connected with the circulation of bank cards issued (emitted) by the taxpayer if the insurant incurs losses as a result of the conduct by third persons of operations with the use of forged or lost bank cards or bank cards stolen from the holders, or of the write-off of monetary means on the basis of forged slips or receipts of an electronic terminal confirming the conduct of the operations by the holder of a bank card, or of the conduct of any other illegal operations with bank cards;
Federal Law No. 245-FZ of July 19, 2011 supplemented Item 1 of Article 263 of this Code with Subitem 9.2. The Subitem shall enter into force upon the expiry of a month from the date when the said Federal Law is officially published and at the earliest on the first day of a regular tax period for the profit tax
9.2) voluntary insurance of export credits and investments against business and/or political risks;
10) other kinds of voluntary property insurance, if under the legislation of the Russian Federation such insurance serves as a condition of the exercise by the taxpayer of activities thereof.
2. The outlays on the obligatory kinds of insurance (those established by the legislation of the Russian Federation) shall be included in the composition of the other outlays within the limit of the insurance tariffs in conformity with the legislation of the Russian Federation and with the demands of the international conventions. If the given tariffs are not approved, the outlays on the obligatory insurance shall be included in the composition of the other outlays in the amount of the actual expenditures.
3. The outlays on the voluntary types of insurance indicated in this Article shall be included into the composition of the other outlays in the amount of the actual expenditures.
Article 264. Other Outlays Involved in the Production and (or) Sale
1. To the other outlays involved in the production and (or) in the sale, are referred the following taxpayer's outlays:
1) amounts of taxes and fees, customs duties and fees, insurance contributions to the Pension Fund of the Russian Federation for obligatory pension insurance, to the Social Insurance Fund of the Russian Federation for obligatory social insurance in case of temporary disability and in connection with motherhood, to the Federal Obligatory Medical Insurance Fund and to regional obligatory medical insurance funds for obligatory medical insurance charged in the procedure established by the legislation of the Russian Federation, except for those cited in Article 270 of this Code;
2) the outlays on the certification of the products and services, and also on the declaration of conformity with the participation of a third party;
2.1. the outlays on standardization subject to the provisions of Item 5 of this article; 3) the sums of the commission fees and other similar expenditures on the works
(services), performed (rendered) by outside organisations; 4) the sums of the port and airfield fees, the outlays on the pilot's services and other
similar expenses and the other similar payments; 5) the sums of paid out travelling allowances within the limit of the norms established in
conformity with the legislation of the Russian Federation;
6) outlays on ensuring the fire safety of a taxpayer in compliance with the laws of the Russian Federation, outlays on the maintenance of a gas rescue team, outlays on the services rendered for the protection of property, on the fire prevention services, outlays on the acquisition and of the other services of security guard activity, including services provided by non- departmental security guards under the internal affairs bodies of the Russian Federation in accordance with the legislation of the Russian Federation as well as outlays on the maintenance of the internal security service for fulfilling the functions of economic protection of the banking and economic operations, and for the protection of material values (with the exception of the outlays on the equipment and on the acquisition of weapons and other special means of defence);
7) outlays on ensuring normal labour conditions and accident prevention measures provided for by the laws of the Russian Federation, outlays on civil defence in compliance with the laws of the Russian Federation, as well as outlays on the medical treatment of occupational diseases of workers engaged in jobs with harmful or dangerous working conditions, outlays connected the maintenance of premises and equipment of health units situated directly on the territory of the organisation;
8) the outlays on hiring workers, including the outlays on the services of specialized organisations profiled on an engagement of the personnel;
9) the outlays on rendering services involved in the guarantee repairs and servicing, including deductions into the reserve against the forthcoming outlays on the guarantee repairs and guarantee servicing (with account of the provisions of Article 267 of this Code);
10) rent (lease) payments for rented (accepted for lease) property (including the land plots) and also expenses towards the acquisition of property for lease. If property received under a lease contract is recorded on the books by the lessee the following shall be recognised as expenses taken into account under this Subitem:
for the lessee: rent (lease) payments less the accumulated depreciation for the property accrued in accordance with Articles 259 - 259.2 of this Code;
for the lessor: the expenses incurred to acquire the property that is leased out;
10.1) the payment made by the concessionaire to the awarding party during the period of use (operation) of the subject matter of the concession agreement (concession payment);
11) outlays on the maintenance of the company's transport facilities (motor, railway, air and other types of transport). The outlays on compensation for the use of personal passenger cars and motorbikes for making official trips within the limit of the norms established by the Government of the Russian Federation;
12) outlays on business trips, in particular, on: - workers' fares to the place of destination of the business trip and back to the place of
his permanent work; - the hire of living premises. In this Item of the outlays, subject to compensation shall also
be the worker's expenses incurred in the remuneration of additional services rendered in hotels (with the exception of the fees for services rendered in bars and restaurants, in hotel rooms and payments for the use of recreational and health facilities);
- the daily or field allowances; - the formalisation and issue of visas, passports, vouchers, invitations and other similar
documents; - the consular and airfield fees, fees for the right of the entry, passage and transit of
motor and the other transportation facilities, for the use of sea channels and of other similar installations, and other similar payments and fees;
12.1) outlays on the delivery from the place of residence (gathering) to the place of work and back of workers employed by the organisations exercising their activities by shifts or in the
field (in expeditions). The said outlays shall be provided for by collective agreements; 13) outlays on providing food allowances for sea crews, river and air vessels within the
limit of the norms approved by the Government of the Russian Federation; 14) outlays on legal and informational services; 15) outlays on consulting and other such services; 16) payment to the state and (or) private notaries for notarial formalisation. This kind of
outlay shall be accepted within the limit of the tariffs approved in the established order; 17) outlays on auditor services; 18) outlays on the management of the organisation or of its individual subdivisions, as
well as outlays on the acquisition of services related to management of organisations or individual subdivisions thereof;
19) outlays on the services involved in sending over workers (technical and managerial personnel) by outside organisations for them to take part in the production process, in the management of the production or in the fulfilment of other functions involved in the production and (or) sale;
20) outlays on the publication of business accounting reports, as well as on publishing and on the other ways of revealing other kinds of information, if the legislation of the Russian Federation has imposed upon the taxpayer the duty to actualise such publication (revealing);
21) outlays involved in the presentation of the forms and of information of the state statistical observation, if the legislation of the Russian Federation has imposed upon the taxpayer the duty to present such information;
22) representation outlays connected with holding official reception and with the servicing of representatives from other organisations taking part in negotiations aimed at establishing and maintaining cooperation, in accordance with the procedure stipulated by Item 2 of this Article;
23) outlays on training under basic and additional professional educational programmes, professional training and re-training of the taxpayer's employees in the procedure provided for by Item 3 of this Article;
24) outlays on stationery;
25) outlays on postal, telephone, telegraph and other similar services, outlays on the remuneration of communication services and on services rendered by computer centres and banks, including those on the services of fax and satellite communication, of e-mail and of informational systems (SWIFT, Internet and other similar systems);
26) outlays connected with acquisition of the right to use computer software and data bases under contracts with the right holder (under licence and sublicence agreements). The said outlays shall also include outlays on acquisition of exclusive rights the software whose cost is below that of depreciable property defined by Item 1 of Article 256 of this Code;
27) the outlays on the current study (research) of the market situation, on the collection of information directly involved in the production and sale of commodities (works, services);
28) the outlays on the advertising of the put out (acquired) and (or) of the sold commodities (works, services), of the activities of the taxpayer, of trade marks and service marks, including participation in exhibitions and in the fairs, taking into account the provisions of Item 4 of this Article;
29) the contributions, deposits and other obligatory fees paid to non-profit organisations, if the payment of such contributions, deposits and other obligatory fees is a condition for the performance of their activity by the taxpayers who are payers of such contributions, deposits or other obligatory fees;
30) contributions to international organisations and organisations that provide payment systems and electronic data transmission systems, if the payment of such contributions is an
obligatory condition for the performance of their activity by the taxpayers who are payers of such contributions, or if it is a condition for the international organisation's rendering the services necessary for the performance of the said activity by the taxpayer who is a payer of such contributions;
31) the outlays involved in the remuneration of services to the outside organisations for the maintenance and sale, in accordance with the procedure established by the legislation of the Russian Federation, of the objects of pledge and pawn over the time when the said objects are kept by the pawn holder after they are handed over to him by the pawn giver;
32) outlays on the maintenance of settlements for shifts of workers and temporary settlements, including all objects of housing-communal and socio-cultural purpose, of truck farms and other similar services, in the organisations exercising their activities by shifts or in the field (in expeditions). The said expenses for the purposes of taxation shall be recognised within the limits of the normative standards for maintenance of similar objects and services endorsed by bodies of local self-government at the place of the taxpayer's activities. Where such normative standards are not endorsed by bodies of local self-government, the taxpayer shall be entitled to apply the procedure for determining outlays on the maintenance of these objects effective with regard to similar objects situated on the given territory and subordinate to the said bodies;
33) the deductions of the enterprises and organisations pouring into especially dangerous radioactive and nuclear works and objects for forming the reserves for guaranteeing the security of the said works and objects at all stages of their life cycle and development in conformity with the legislation of the Russian Federation on the use of nuclear power and in accordance with the procedure established by the Government of the Russian Federation;
34) the outlays on the preparation and development of new production, workshops and aggregates;
35) outlays connected with introduction of production technologies, as well as the methods of production engineering and management;
36) the outlays on services involved in keeping business accounting, rendered by outside organisations or the individual businessmen;
37) periodical (current) payments for the use of the rights to the results of intellectual activity and of the means of individualisation (in particular, of rights arising from the patents on the inventions, industrial samples and other forms of intellectual property);
38) the outlays effected by tax paying organisations making use of the labour of invalids in the form of funds directed towards the goals ensuring the social protection of invalids, if the invalids comprise no less than 50 per cent of the total number of such taxpayer's workforce and the share of the outlays on the remuneration of invalids' labour in the outlays on remuneration of labour is not less than 25 per cent.
In accordance with the legislation of the Russian Federation on the social protection of disabled persons the goals of social protection of disabled persons are as follows:
improving working conditions and the labour protection system for disabled persons; job creation and preservation for disabled persons (the purchase and installation of
equipment, including work arrangements for employees working at their residence); training (including in new occupations and working techniques) and finding job
opportunities for disabled persons; manufacturing and repairing prosthetic items; acquiring and servicing technical rehabilitation facilities (including the acquisition of guide
dogs); providing the services of sanatoria and health resorts to disabled persons and to persons
who accompany Group I disabled persons and disabled children;
protecting the rights and lawful interests of disabled persons; measures for integrating disabled persons into society (including cultural, sport and other
similar events); giving the same opportunities to disabled persons as those available to other citizens
(including transport services to persons who accompany Group I disabled persons and disabled children);
acquiring printed publications of public organisations of disabled persons and distributing them among disabled persons;
acquiring video materials with captions or translation for deaf people; contributions sent by said organisations to public organisations of disabled persons for
the maintenance thereof. When determining the total number of invalids, into the average-listed number of workers
shall not be included invalids combining jobs, working on turn-key contracts and other contracts of civil-legal nature;
39) the outlays of tax paying invalids' public organisations, and of tax-paying institutions, the only owners of whose property are the public organisations of invalids in the form of the funds oriented towards the performance of the activity of the said public organisations of invalids and towards the goals pointed out in Item 38 of this Item.
After the expiry of the tax period, the receivers of the funds intended for the exercise of activities of a public organisation of invalids and for the purposes of the social protection of invalids shall submit to the corresponding tax bodies at the place of their recording a report on the purpose-oriented use of the received funds.
If these funds have not been used, from the moment when the receiver has actually used such funds, not for the purpose (violated the terms for granting these funds), such funds shall be recognised as income of the taxpayer who has received these funds.
The outlays mentioned in Subitem 38 of this Item and in the present Subitem cannot be included in the outlays connected with the production and (or) the sale of excisable commodities, mineral raw materials, other commercial minerals and other commodities in accordance with the list compiled by the Government of the Russian Federation in agreement with the all-Russia organisations of invalids, as well as with rendering intermediary services connected with the sale of such commodities, mineral raw materials and minerals;
39.1) outlays of taxpaying organisations whose authorised (pooled) capital is completely made up of the contribution of religious organisations in the form of receipts from the sale of religious literature and articles of religious purpose, provided that these amounts are transferred for the exercise of the authorised activities of the said religious organisations;
39.2) expenses toward the maintenance - in the procedure established by Article 267.1 of this Code - of the forthcoming expenses reserves for the purpose of providing social protection to disabled persons envisaged by Subitem 38 of this Item that have been incurred by a taxpayer that is a public organisation of disabled persons and also by a taxpayer that is an organisation that uses the labour of disabled persons, if disabled persons make up at least 50 per cent of the total number of employees of the employer, and the share of expenses towards the payroll of disabled persons in the payroll expenses make up at least 25 per cent;
39.3) outlays on forming reserves in the procedure established by Article 267.2 of this Code to cover forthcoming outlays on scientific studies and/or research and development works;
40) payments for the registration of the rights to immovable property and to land, of the transactions in the said objects, payments for the supply of information on the registered rights and the remuneration of the services of the authorised bodies and specialised organisations involved in the assessment of property and in compiling documents of cadastre and technical recording (inventory) of the objects of immovable property;
41) outlays under the contracts of civil-legal nature (including turn-key contracts) concluded with individual businessmen not on an organisation's staff;
42) the outlays of the agricultural organisation taxpayers on providing food for the workers engaged in agricultural works;
43) outlays on the replacement of copies of periodical printed matter in which defects have been exposed or which have lost their marketable appearance in the course of transportation and (or) sale, and which have proved to have missing parts, but not over seven per cent of the cost of the edition of the corresponding issue of the periodical printed publication;
44) losses in the form of the cost of mass media products and books which have defects or have lost their marketable appearance, or which have not been sold within the time term indicated in this Subitem (morally outdated), and which are written off by the taxpayer engaged in the manufacture and issue of the mass media products and books, within the limit of ten per cent of the cost of the edition of the corresponding issue of the periodical publication or of the corresponding edition of books, as well as the outlays on writing off and utilisation of mass media products and books in which defects have been exposed or which have lost their marketable appearance or which have not been sold.
Recognised as outlays shall be the cost of mass media products and books which have not been sold to the following deadlines:
- as concerns the printed periodical publications before the output of the next issue of the corresponding periodical;
- as concerns books and other non-periodical printed matter - within 24 months after their issue;
- as concerns calendars (regardless of their form) before April 1 of the year to which they refer;
45) the contributions on the obligatory social insurance against accidents in production and against occupational diseases, made in conformity with the legislation of the Russian Federation;
46) the taxpayer's deductions made to provide for the supervisory activity of the specialised institutions for the purposes of exerting control over the observation by such taxpayers of the corresponding demands and terms, stipulated by the legislation of the Russian Federation, and the taxpayers' deductions into reserves created in conformity with the legislation of the Russian Federation regulating activities in the sphere of communications;
47) losses caused by spoilage; 48) outlays connected with maintenance of public catering units for servicing labour
collectives (including amounts of accrued depreciation, outlays on repairing premises, outlays on lighting, heating, water and power supply, as well as on fuel for cooking) if such expenses are not taken into account in accordance with Article 275.1 of this Code;
48.1) an employer's outlays on payment in compliance with the legislation of the Russian Federation of temporary disability allowance (except for industrial accidents and professional illnesses) for the days of an employee's temporary disability which are to be paid out of the employer's assets and whose number is established by Federal Law No. 255-FZ of December 29, 2006 on Compulsory Social Insurance against Temporary Disability and in Connection with Motherhood in the part thereof that is not covered by the insurance payments made to employees by insurance organisations that possess the licences issued in compliance with the laws of the Russian Federation for exercising the appropriate type of activity under the contracts made with employers for the benefit of employees in the event of their temporary disability (except for industrial accidents and professional illnesses) for the days of temporary disability thereof which are to be paid out of the employer's assets and whose number is established by
Federal Law No. 255-FZ of December 29, 2006 on Compulsory Social Insurance against Temporary Disability and in Connection with Motherhood;
48.2) payments (premiums) of employers under contracts of voluntary personal insurance made with insurance organisations having licences issued in compliance with the laws of the Russian Federation for exercising the appropriate type of activity for the benefit of employees in the event of their temporary disability (except for industrial accidents and professional illnesses) for the days of temporary disability which are to be paid out of the employer's assets and whose number is established by Federal Law No. 255-FZ of December 29, 2006 on Compulsory Social Insurance against Temporary Disability and in Connection with Motherhood. The said payments (premiums) shall be included into the composition of outlays if the amount of insurance payments under such contracts does not exceed the amount of the temporary disability allowance (except for industrial accidents and professional illnesses) defined in compliance with the legislation of the Russian Federation for the days of an employee's disability determined in compliance with the laws of the Russian Federation which are to be paid out of the employer's assets and whose number is established by Federal Law No. 255-FZ of December 29, 2006 on Compulsory Social Insurance against Temporary Disability and in Connection with Motherhood. With this, the total sum of these employers' payments (premiums) and the premiums indicated in Paragraph Ten of Item 16 of Article 255 of this Code shall be included into the composition of outlays in the amount of 3 per cent of the sum of outlays on labour wages at the most;
48.3) expenses of taxpayers connected with gratuitous provision of airtime and/or print space in accordance with legislation of the Russian Federation on elections and referendums;
Federal Law No. 235-FZ of July 18, 2011 supplemented Item 1 of Article 264 of this Code with Subitem 48.4. The Subitem shall enter into force upon the expiry of one month after the day of the official publication of the said Federal Law, but no earlier than the first day of the next tax period for tax on organisations' profit
48.4) the taxpayers' expenses relating to the provision without compensation of the services of making and/or disseminating social advertising in accordance with the legislation of the Russian Federation on advertising. The expenses specified in this subitem shall be recognised for taxation purposes, given the observance of the requirements applicable to social advertising established by Subitem 32 of Item 3 of Article 149 of this Code;
49) the other outlays involved in the production and (or) sale. 2. To the representation outlays shall be referred the taxpayers' outlays on official
receptions and (or) on servicing the representatives of other organisations, taking part in negotiations aimed at establishing and (or) at maintaining mutual cooperation, as well as the participants who have arrived to attend the meetings of the taxpayer's board of directors (of the board) or of the other management body, regardless of the place of holding such events. To the representation outlays shall be referred those made on holding official receptions (lunches, dinners or other similar events) arranged for the said persons, as well as for the officials of a taxpaying organisation participating in the talks, on providing transport facilities to take these persons to the place of holding representation events and (or) meetings of the management body and back, on snack bar servicing during negotiations, and on the remuneration of the services of interpreters who are not on the taxpayer's staff, to provide for translation during the representation events.
To the representation outlays shall not be referred those made on organising entertainment and recreation, prophylactic activity or the treatment of diseases.
The representation outlays shall be included in the course of the reporting (tax) period in
the composition of the other outlays in an amount not exceeding four per cent of the taxpayer's outlays on the remuneration of labour over this reporting (tax) period.
3. The taxpayer's outlays on training under basic and additional professional education programmes, professional training and re-training of the taxpayer's employees shall be included in the composition of other expenses, if:
1) training and re-training under basic and additional professional education programmes, professional training and re-training of the taxpayer's employees are effected on the basis of an agreement made with Russian educational establishments holding an appropriate licence or with foreign educational establishments having an appropriate status;
2) either the taxpayer's employees who have made a labour contract with the taxpayer or natural persons who have made with the taxpayer a labour contract providing for a natural person's duty at the latest in three months after the end of the said training, professional training or retraining paid for by the taxpayer to make a labour contract therewith and to work for the taxpayer for a least one year are trained under basic and additional professional educational programmes or are professionally trained and retrained. If a labour contract made by the said natural person and the taxpayer was terminated before the expiry of one year as of the date when it came into effect, except when a labour contract is terminated due to the circumstances which do not depend on the will of the parties (Article 83 of the Labour Code of the Russian Federation), the taxpayer is obliged to include in the off-sale income of the reporting (tax) period when this labour contract was terminated the amount of payment for training, professional training or re-training of an appropriate natural person that has been previously accounted while calculating the tax base. If a labour contract has not been made by a natural person with the taxpayer upon the expiry of three months after termination of training, professional training or re- training paid for by the taxpayer, the said outlays shall be likewise included into the off-sale outlays of the accounting (tax) period when this time period for making the labour contract expired.
The taxpayer is obliged to keep the documents proving outlays on training for the whole period of validity of an appropriate contract of training and one working year of a natural person whose training, professional training or re-training have been paid for by the taxpayer in compliance with the labour contract made with the taxpayer but at least within four years.
Outlays connected with arranging recreation, rest or treatment, with maintenance of educational institutions, as well as with carrying works or rendering services for them on a free- of-charge basis shall not be recognised as outlays on training of the taxpayer's employees or natural persons which are provided for by this Item.
4. For the purposes of this Chapter, to the organisation's outlays on advertising shall be referred:
- the outlays on advertising effected through the mass media (including announcements in the press and in radio and television programmes) and the information-telecommunication networks;
- outlays on lit and other outdoor advertising, including the manufacture of advertisement stands and panels;
- outlays on taking part in exhibitions, fairs and displays, on the decoration of showcases, of sales exhibitions, rooms for the exposition of samples and demonstration halls, on the production of advertising booklets and catalogues containing information on goods sold, works performed, services provided, trademarks and service marks, or on an organisation proper, and on the price discounts concerning the commodities which have fully or partially lost their original properties because of being put on display.
The taxpayer's outlays on the acquisition (the manufacture) of the prizes given out to the
winners during the large scale advertising campaigns, as well as the taxpayer's outlays on other types of advertising not indicated in Paragraphs from Two to Four of this Item, which are carried out by him with a report (tax) period for the purposes of taxation shall be recognised in the amount not exceeding one per cent of the proceeds from sale to be defined in conformity with Article 249 of this Code.
5. As the outlays on standardization shall be deemed the outlays on carrying out the works involved in developing the national standards included in the programme of national standards' development endorsed by the national agency of the Russian Federation in charge of standardisation, as well as the outlays on carrying out the works involved in the development of regional standards, provided that accordingly the standards are endorsed as the national standards by the national agency of the Russian Federation in charge of standardization and the regional standards are registered with the Federal Information Fund of Technical Regulations and Standards in the procedure established by the legislation of the Russian Federation on technical regulation.
As outlays on standardization shall not be deemed the outlays on carrying out the works involved in the development of national and regional standards by the organizations engaged in the development thereof in the capacity of the executor (contractor or subcontractor).
Article 264.1. Outlays on the Acquisition of the Right to the Land Plots The provisions of Item 1 of Article 264.1 of this Code shall apply to the taxpayers who have concluded contracts for the acquisition of the land plots mentioned in this Item since January 1, 2007 up to December 31, 2011
1. For the purposes of this Chapter, as the outlays on the acquisition of the right to the land plots shall be seen those made on the acquisition of land plots from out of the lands in the state or the municipal ownership, on which there are buildings, structures and installations or which are acquired for the purposes involved in the capital construction of fixed assets objects on these land plots.
2. As the outlays on the acquisition of the right to the land plots shall also be recognised those made on the acquisiton of the right to conclude a contract for the lease of the land plots, under the condition that such contract of lease is actually signed.
The provisions of Item 3 of Article 264.1 of this Code shall apply to the taxpayers who have concluded contracts for the acquisition of the land plots mentioned in Item 1 of this Article since January 1, 2007 up to December 31, 2011
3. The outlays on the acquisition of the right to the land plots, mentioned in Item 1 of this Article, shall be included into the composition of other outlays connected with the production and (or) realization, in the following order:
1) at the taxpayer's choice, the sum of the outlays on the acquisition of the right to the land plots shall be seen as the outlays of the accounting (tax) period evenly in the course of the period, which shall be defined by the taxpayer on his own and which shall not be less than five years, or as the outlays of the accounting (tax) period in an amount, not exceeding thirty per cent of the tax base of the previous tax period, computed in conformity with Article 274 of this Code, up to the complete recognition of the entire sum of the said outlays, unless otherwise envisaged in this Article.
The procedure for recognising the outlays on the acquisition of the right to the land plots shall be applied in conformity with the accounting policy the organisaiton has adopted for the purposes of taxation.
For the computation of the ultimate amounts of the outlays, computed in accordance with this Article, the tax base of the previous tax period shall be defined while not taking into account the sum of the outlays of the said tax period on the acquisition of the right to the land plots.
If land plots are acquired on the terms of an instalment plan, whose time term exceeds that mentioned in the first paragraph of this Subitem, such outlays shall be recognised as those of the accounting (tax) period evenly in the course of the time term, fixed in the contract.
2) the sum of the outlays on the acquisition of the right to the land plots shall be included into the composition of other outlays as from the moment of the documentally confirmed fact of submitting documents for the state registration of this right.
For the purposes of this Article, as the documental confirmation of the rights shall be seen the receipt slip on the receipt by the body, carrying out the state registration of rights to immovable property and of transactions with it, of documents for the state registration of the said rights.
4. The rules established by Item 3 of this Article, shall also be applied with respect to the procedure for recognising the outlays, mentioned in Item 2 of this Article, unless otherwise stipulated in this Item.
If the contract for the lease of the land plot is not subject to the state registration in conformity with the legislation of the Russian Federation, the outlays on the acquisition of the right to conclude such contract of lease shall be recognised as the outlays evenly in the course of the term of validity of this contract of lease.
The provisions of Item 5 of Article 264.1 of this Code shall apply to the taxpayers who have concluded contracts for the acquisition of the land plots mentioned in Item 1 of this Article since January 1, 2007 up to December 31, 2011
5. At the realization of the land plots and of the buildings (structures, installations), situated on it, the profit (the loss) shall be defined in the following order:
1) the profit (the loss) from the realization of buildings (structures and installations), shall be accepted for taxation purposes in accordance with the procedure, estalbished in this Chapter;
2) the profit (the loss) from an implementation of the right to the land plot shall be defined as the difference between the price of realization and the outlays not recompensed to the taxpayer, involved in the acquisition of the right to this land plot. As the unrecompensed outlays is understood for the purposes of this Article the difference between the taxpayer's outlays on the acquisiton of the right to the land plot and the sum of the outlays, recorded for the purposes of taxation until the moment of the exercise of the said right in the order, established in this Article;
3) the loss from an implementation of the right to the land plot shall be included into the composition of the taxpayer's other outlays in equal parts in the course of the term, fixed in conformity with Subitem 1 of Item 3 of this Article, and of the actual term of possession of this land plot.
Article 265. Extra-Sale Outlays
1. Into the composition of the extra-realisation outlays, not connected with production and the sale, are included the justified outlays on the performance of an activity which is not directly involved in the production and (or) in sale. To such outlays are, in particular, referred:
1) outlays on the maintenance of the property handed over under a rental contract (of leasing) (including on the depreciation of this property);
For organisations which hand over on a systematic basis for payment into temporary use
and (or) into temporary possession and use their property and (or) the exclusive rights arising from the patents on inventions, on industrial samples and on other kinds of intellectual property, seen as outlays involved in the production and realisation shall be the outlays connected with this activity;
2) outlays in the form of interest on any kind of debt liabilities, including interest calculated on securities and other liabilities, issued (emitted) by the taxpayer subject to the specifics provided for by Article 269 of this Code (for banks, the specifics in defining the outlays in the form of interest shall be established in conformity with Articles 269 and 291), and also the interest payable in connection with the restructuring of a debt relating to taxes and fees in accordance with the procedure established by the Government of the Russian Federation.
Recognised as outlays shall, in this case, be interest on any kind of debt liabilities, irrespective of the character of the granted credit or loan (current and(or) investment). Recognised as outlays shall be only the sum of interest calculated over the actual time of use of the borrowed funds (the actual time of the said securities being placed at the disposal of third persons), and of the initial income established by the issuer (lender) in the terms of issuance (issue, contract) but not above the actual amount;
3) the outlays on organising the issue of own securities, especially on the preparation of the prospectus of the emission of securities, on the manufacture or acquisition of blank forms, on the registration of securities, outlays connected with servicing own securities, including outlays on the services for keeping a register of the owners of securities, on depository services, on the services of agents for paying interest (dividends), the outlays connected with keeping a register, providing information to share holders in compliance with the laws of the Russian Federation, and other similar outlays;
4) outlays connected with servicing the securities acquired by a taxpayer, including payment for the services related to keeping a register of the owners of securities, for depository services, outlays connected with the receipt of information in compliance with the laws of the Russian Federation, and other similar outlays;
5) outlays in the form of negative currency exchange rates arising from revaluating the property in the form of currency values (except for foreign-currency denominated securities) and claims (liabilities) whose cost is expressed in foreign currency, except for advance payments which are made (received) including on currency accounts in banks, which is carried out in connection with a change in the official exchange rate of foreign currency to the rouble of the Russian Federation, fixed by the Central Bank of the Russian Federation;
For the purposes of this Chapter, a negative currency exchange rate shall be recognised as the currency exchange rate arising in the course of discounting property in the form of currency values or claims expressed in foreign currency or in the course of revaluating liabilities expressed in foreign currency;
5.1) outlays in the form of the sum difference which a taxpayer has, when the sum of arising liabilities and claims calculated on the basis of the exchange rate of conventional monetary units established by agreement of the parties on the date of sale (posting) of goods (works, services) or property rights does not comply with the actual amount of money in roubles received;
6) outlays in the form of negative (positive) difference emerging as a result of deviations in the rate of sale (purchase) of foreign currency from the official exchange rate of the Central Bank of the Russian Federation, established on the date of the transfer of ownership of foreign currency (the specifics of determining the outlays of banks on these operations shall be established by Article 291 of this Code);
7) outlays of taxpayers who apply the method of calculation, on setting up the reserves against risky debts (in conformity with the order established by Article 266 of this Code);
8) outlays on the liquidation of fixed assets withdrawn from operation, or on writing off intangible assets, including the amounts of depreciation which is not fully accrued in compliance with the established time period of beneficial use thereof, as well as outlays on the liquidation of incomplete construction projects and other property whose installation is not completed (outlays on dismantling, disassembling and removal of disassembled property), on guarding mineral wealth and other similar work;
Outlays in the form of the sums of depreciation which is not additionally charged in compliance with the established time period of beneficial use thereof shall be included into off- sale expenditures which are connected with production and sale solely in respect of the depreciable property items for which depreciation is charged by the straight-line method. Depreciable property items in respect of which depreciation is charged by the nonlinear method shall be withdrawn from operation in the procedure established by Item 13 of Article 259.2 of this Code;
9) outlays on temporary closing down and re-activating industrial capacities and objects, including expenditure on the maintenance of conserved industrial capacities and objects;
10) court outlays and arbitration fees; 11) outlays on cancelling production orders, as well as outlays on production which has
not yielded any products. Outlays on canceling production orders, as well as outlays on production which has not yielded any products, shall be recognised on the basis of acts of a taxpayer endorsed by the head thereof or by a person authorised by him in the amount of direct factor costs determined in compliance with Articles 318 and 319 of this Code;
12) outlays on operations with tare, unless otherwise provided for by the provisions of Item 3 of Article 254 of this Code;
13) outlays in the form of fines, penalties and (or) other sanctions for violating the contractual or debt liabilities recognised by debtors and subject to payment by debtors on the basis of effective court decisions, as well as outlays on the recompense of inflicted damage;
14) outlays in the form of the sums of taxes referred to the delivered inventory items, works and services, if the credit indebtedness (the liabilities to the creditors) on such delivery is written off in the reporting period in conformity with Item 18 of Article 250 of this Code;
15) outlays on the remuneration of services rendered by banks including those connected including the services connected with the sale of foreign currency when collecting tax, fee, penalty and fine in the procedure provided for by Article 46 of this Code, with the installation and operation of electronic systems of documents circulation between a bank and clients, including "client-bank" systems;
16) outlays on holding a meetings of shareholders (participants, partners), in particular, outlays connected with renting premises, with preparing and forwarding information necessary for holding such meetings, as well as other outlays directly involved in holding the meeting;
17) in the form of outlays not subject to compensation from the budget, on performing works involved in mobilisation preparations, including expenditures on maintaining the capacities and objects which are loaded (used) only partially but still necessary for the fulfilment of the mobilisation plan;
18) outlays on transactions with the financial instruments of futures transactions, taking into account the provisions of Articles 301-305 of this Code;
19) expenses in the form of deductions of the organisations incorporated in the structure of the DOSAAF Rossii - for the purposes of accumulation and re-distribution of funds to organisations incorporated in the structure of the DOSAAF Rossii - for the purpose of ensuring the training of citizens, in accordance with the legislation of the Russian Federation, in listed military occupations, of military-patriotic upbringing of youngsters, of development of aviation,
technical and applied military sports; 19.1) expenses in the form of a bonus (discount) paid out (provided) by a seller to a
buyer as a result of compliance with certain terms and conditions of a contract, including the amount of purchases;
19.2) expenses in the form of targeted deductions from lotteries effected in the amount and according to the procedure envisaged by the legislation of the Russian Federation;
Federal Law No. 235-FZ of July 18, 2011 supplemented Item 1 of Article 265 of this Code with Subitem 19.3. The Subitem shall enter into force upon the expiry of one month after the day of the official publication of the said Federal Law, but no earlier than the first day of the next tax period for tax on organisations' profit
19.3) the expenses towards the maintenance of future expenses reserves by a taxpayer being a not-for-profit organisation registered in accordance with the Federal Law on Not-for- Profit Organisations, determined in the amount and in the procedure established by Article 267.3 of this Code;
20) other justified outlays. 2. For the purposes of this Chapter, to the extra-sale outlays shall be equated the losses
incurred by the taxpayer in the reporting (tax) period, in particular: 1) in the form of the losses of the past tax period identified in the current reporting (tax)
period; 2) sums of bad debts, and where a taxpayer has decided on the creation of a reserve
against doubtful debts, the sums of bad debts not covered at the expense of the reserve; 3) the losses from idle time because of internal production reasons; 4) the losses from idle time because of external reasons not compensated by the guilty
persons; 5) outlays in the form of a shortage of material values in production and warehouses, as
well as at trading enterprises in the absence of guilty persons, and losses from embezzlements whose culprits have not been caught. In the given cases, the fact of the absence of guilty persons shall be documentarily confirmed by an authorised state power body;
6) the losses from natural calamities, fires, accidents and other emergency situations, including the expenditures connected with the aversion or with the liquidation of the aftermath of the natural calamities and emergency situations.
7) losses in a transaction of cession of the right of claim in the procedure established by Article 279 of this Code.
Article 266. Outlays on Setting Up Reserves Against Risky Debts 1. Recognised as a risky debt shall be any kind of indebtedness to the taxpayer that has
emerged in connection with the sale of goods, performance of works, provision of services, if this indebtedness is not settled before the deadline fixed by the contract and is not secured against with a pawn, surety or bank guarantee.
A debt in respect of which the creation of a reserve against possible loan losses is provided in compliance with Article 292 of this Code, shall not be regarded as doubtful for taxpaying banks.
For taxpaying insurance companies determining receipts and expenditures by the method of calculations under insurance contracts, co-insurance contracts and reinsurance contracts in respect of which insurance reserves have been formed, a reserve against doubtful debts in respect of the debit indebtedness connected with payment of insurance premiums (fees) shall not be set up.
2. Recognised as risky debts (unrecoverable debts) shall be those debts to the taxpayer on which the fixed term of legal limitation has expired, and also those debts on which in
conformity with the civil legislation liability is terminated, because it is impossible to fulfil it, on the grounds of an act of the state body or in the face of the organisation's liquidation.
3. The taxpayer shall have the right to set up reserves against doubtful debts in accordance with the procedure stipulated by this Article. The sums of deductions into these reserves shall be included into the composition of the extra-sale outlays on the last date of the reporting (tax) period. This provision shall not be applied towards the outlays for the formation of reserves against debts incurred in connection with the non-payment of interest, with the exception of banks. Banks shall have the right to create reserves against risky debts with respect to the indebtedness which has accumulated because of non-payment of interest on the debt liabilities and with respect to other kinds of indebtedness, with the exception of loan indebtedness and of indebtedness equated to it.
4. The sum of the reserve against risky debts shall be determined by the results of an inventory of the debit indebtedness, carried out on the last date of reporting (tax) period, and shall be calculated in this way:
1) as concerns risky indebtedness with a term of over 90 calendar days - in the sum of the set up reserve shall be included the full sum of indebtedness discovered on the grounds of the inventory;
2) as concerns the risky indebtedness with a term of 45 to 90 calendar days (inclusive) - in the sum of the reserve shall be included 50 per cent from the sum of the indebtedness exposed on the grounds of the inventory;
3) as concerns the risky indebtedness with a term of less than 45 days the sum of the created reserve shall not be increased.
The sum of the established reserve against risky debts shall not exceed 10 per cent of the earnings of the reporting (tax) period, defined in conformity with Article 249 of this Code (for banks - of the sum of incomes determined in compliance with this Chapter, except for the incomes in the form of restored reserves).
The reserve against risky debts may be used by the organisation only for coverage of the losses from hopeless debts, recognised as such in the order established by this Article.
5. The sum of the reserve against high risk losses not fully used by the taxpayer in the reporting period for the coverage of losses from hopeless debts may be put off by him to the next reporting (tax) period. In this case, the sum of the reserve created again in accordance with the results of the inventory of the reserve, shall be corrected by the sum of the residual of the reserve of the previous reporting (tax) period. If the sum of the reserve created again by the results of the inventory of the reserve is less than the sum of the residual of the reserve of the previous reporting (tax) period, the difference shall be included in the composition of the taxpayer's extra-sale incomes in the report (tax) period. If the sum of the reserve created again by the results of the inventory of the reserve is larger than the sum of the residual of the previous reporting (tax) period, the difference shall be included in the extra-sale outlays in the current reporting (tax) period.
If the taxpayer adopts the decision on setting up a reserve against high risk debts, the writing off recognised as hopeless in conformity with this Article shall be made at the expense of the sum of the created reserve. If the sum of the created reserve is less than the sum of the hopeless debts subject to writing off, the difference (loss) shall be included in the composition of the extra-sale outlays.
Federal Law No. 57-FZ of May 29, 2002 amended Article 267 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law and shall cover the legal relations arising from January 1, 2002 See the previous text of the Article
Article 267. Outlays on Setting Up a Reserve for the Guarantee Repairs and Guarantee Servicing
1. Taxpayers selling commodities (works) shall have the right to create reserves for forthcoming outlays on the guarantee repairs and guarantee servicing, and the deductions on the formation of such reserves shall be accepted for the purposes of taxation in accordance with the procedure stipulated by this Article.
2. The taxpayer shall adopt a decision on setting up such reserves on his own and shall establish in the accounting policy for the purposes of taxation the ultimate amount of the deductions into this reserve. The reserve shall be created in this case with respect to those commodities (works), for which, in conformity with the terms of the contract concluded with the buyer, are envisaged the servicing and repairs in the course of the guarantee period.
3. Recognised as outlays shall be the sums of deductions into the reserve as on the date of selling the said commodities (works). The size of the established reserve shall not exceed the ultimate amount defined as the share of the taxpayer's outlays on the guarantee repairs and servicing he has actually made, in the amount of his earnings from the sale of such commodities (works) for three previous years, multiplied by the amount of proceeds from the sale of said goods (works) for the report (tax) period. Where a taxpayer has been selling goods (works) on conditions of making warranty repair and servicing for a term of less than three years, the volume of proceeds from the sale of the said goods (works) for the actual period of such sale shall be taken into account when calculating the maximum amount of such reserve.
4. Taxpayers who have not sold commodities (works) under a term of the guarantee repairs and servicing shall have the right to create a reserve against the guarantee repairs and servicing of commodities (works) in an amount not exceeding the expected outlays on the said expenditures. Seen as expected expenditures shall be the outlays envisaged in the plan for the fulfilment of guarantee liabilities with account taken of the guarantee term.
After the expiry of the tax period, the taxpayer shall correct the size of the established reserve, proceeding from the share of the actually effected outlays on the guarantee repairs and servicing in the volume of the earnings from the sale of the said commodities (works) for the previous period.
5. The sum of the reserve for warranty repair and servicing of goods (works) not fully used by the taxpayer in the reporting period for repair of the goods (works) sold on condition of providing a warranty may be put off by him to the next reporting (tax) period. In this case, the sum of the reserve created anew for the next tax period shall be corrected by the sum of the residual of the reserve of the previous reporting (tax) period. If the sum of the newly created reserve is less than the sum of the residual of the reserve of the previous reporting (tax) period, the difference shall be subject to inclusion in the composition of the taxpayer's extra-sale incomes for the current tax period.
If a taxpayer adopts the decision on setting up a reserve for warranty repair and servicing of goods (works), writing off outlays on warranty repair shall only be made at the expense of the sum of the created reserve. If the sum of the created reserve is less than the sum of the expenses on repairing made by a taxpayer, the difference shall be subject to inclusion in the composition of other outlays.
6. Where a taxpayer adopts a decision on termination of the sale of goods (of carrying out works) on conditions of providing warranty repair and warranty servicing thereof, the sum of the previously created and unused reserve shall be subject to inclusion in the composition of the taxpayer's incomes upon the termination of the validity of contracts for warranty repair and warranty servicing.
Article 267.1. Expenses towards the Maintenance of Reserves for Future Expenses
Used to Ensure the Social Protection of Disabled Persons 1. Taxpayers that are public organisations of disabled persons and the organisations
specified in Paragraph 1 of Subitem 38 of Item 1 of Article 264 of this Code may maintain a reserve for future expenses used to ensure the social protection of disabled persons. These reserves may be formed for a term of up to five years.
2. On the basis of elaborated programmes that have been approved by the taxpayer he shall at his own discretion take a decision on the maintenance of the reserve specified in Item 1 of this Article, which is reflected in the record-keeping philosophy for taxation purposes. In this case the taxpayer's expenses incurred when said programmes are implemented shall be effected from the reserve specified in Item 1 of this Article.
3. The amount of the reserve maintained shall depend on planned expenses (on a cost- estimate) for the implementation of the programmes approved by the taxpayer. The sum of deductions to this reserve shall be included in non-sales expenses as of the last date of the accounting (tax) period. In this case the maximum rate of deductions to the reserve mentioned in Item 1 of this Article shall not exceed 30 per cent of the taxable profit received in the current period and calculated with no account taken of this reserve.
4. If the amount of the maintained reserve specified in Item 1 of this Article turns out to be below the sum of actual expenses for the implementation of the programmes specified in Item 2 of this Article the difference between the said sums shall be included in non-sales expenses.
The sum of the reserve that has not been completely spent by the taxpayer in the planned period shall be included in the taxpayer's non-sales expenses of the current accounting (tax) period.
5. Taxpayers maintaining reserves for future expenses used to ensure the social protection of disabled persons shall file a report with tax bodies on the use of these funds as earmarked upon the expiry of the tax period.
If the funds mentioned in Paragraph 1 of this Item have been used for purposes other than their intended purpose they shall be included in the tax base of the tax period in which they were used for purposes other than their intended purpose.
Article 267.2. Outlays on Forming Reserves to Cover Forthcoming Outlays on Scientific Studies and/or Research and Development Works
1. A taxpayer is entitled to create reserves to cover forthcoming outlays on scientific studies and/or research and development works (hereinafter referred to in this article as reserves) in the procedure provided for by this article.
2. A taxpayer on the basis of the programmes of scientific studies and/or research and development works devised and endorsed by it shall independently render the decision on creation of each reserve and shall reflect this decision in its accounting policy for taxation purposes. The reserve for implementation of each approved programme cited in this item may be created for the time period for which carrying out the appropriate scientific studies and/or research and development works is planned but for at most two years. The time period for creation of a reserve selected by a taxpayer shall be reflected in the accounting policy for taxation purposes.
3. The amount of an appropriate reserve may not exceed the planned outlays on (an estimate of) implementation of the programme of scientific studies and/or research and development works endorsed by a taxpayer.
An estimate for implementation of the programme of scientific studies and/or research and development works endorsed by a taxpayer may only include the outlays recognized as outlays on scientific studies and/or research and development works in compliance with
Subitems 1-5 of Item 3 of Article 262 of this Code. For this, the ceiling amount of deductions to form reserves may not exceed the sum
defined according to the following formula:
N = I x 0.03 - S,
where N is the ceiling amount of deductions to form reserves; I is earnings from realization in the accounting (tax) period estimated in compliance with
Article 249 of this Code; S is the taxpayer's outlays cited in Subitem 6 of Item 2 of Article 262 of this Code.
4. The sum of deductions for forming a reserve shall be included in the composition of other outlays as of the last date of an accounting (tax) period.
5. A taxpayer forming a reserve to cover forthcoming outlays on scientific studies and/or research and development works shall make the outlays on implementation of programmes of scientific studies and/or research and development works from the cited reserve.
Where the sum of the created reserve cited in Item 1 of this article is below the amount of actual expenses on implementation of the programmes cited in Item 2 of this article, the difference between the cited sums shall be accounted as the taxpayer's outlays on scientific studies and/or research and development works in compliance with Articles 262 and 332.1 of this Code.
The amount of a reserve that was not used in full by a taxpayer within the time period when the reserve was created is subject to restoration in the composition of off-sale earnings of the accounting (tax) period when appropriate deductions to the reserve were made.
Federal Law No. 235-FZ of July 18, 2011 supplemented this Code with Article 267.3. The Article shall enter into force upon the expiry of one month after the day of the official publication of the said Federal Law, but no earlier than the first day of the next tax period for tax on organisations' profit
Article 267.3. Expenses towards the Maintenance of the Future Expenses Reserves of Not-for-Profit Organisations
1. Taxpayers being not-for-profit organisations (hereinafter referred to in this article as a "taxpayer"), except for those formed as a state corporation, state company or an association of legal entities are entitled to maintain a reserve for the future expenses which are relating to the pursuance of entrepreneurial activities and taken into account in tax base assessment.
2. A taxpayer shall at his discretion take a decision on maintaining a future expenses reserve and designate in his accounting policies for taxation purposes the types of expenses in respect of which said reserve is created.
If the taxpayer has taken a decision on maintaining a future expenses reserve the expenses for which said reserve is created shall be written off on the account of the amount of the reserve created.
3. The amount of the future expenses reserve created shall be determined according to the expense estimates elaborated and endorsed by the taxpayer for a term of up to three calendar years.
The amount of deductions to the reserve shall be included in the non-sales expenses as of the last date of the accounting (tax) period. A cap on the amount of deductions to the future expenses reserve shall not exceed 20 per cent of the sum of the incomes of the accounting (tax) period which are taken into account in tax base assessment. In this case, if the taxpayer has created a future expenses reserve for the purpose of making the expenses envisaged in
several expense estimates then in his tax accounting the taxpayer shall at his own discretion determine the amount of deductions to the reserve between expense estimates.
4. An amount of the reserve that has not been fully used by the taxpayer for the purpose of making the expenses envisaged by an expense estimate shall be included in the taxpayer's non-sales incomes as of the last date of the tax (accounting) period on which the final date of the expense estimate falls.
If the amount of the reserve created turns out to be below the actual expenses for which the reserve has been maintained the difference between said amounts shall be included in the expenses taken into account in tax base assessment.
Article 268. Specifics in Defining the Outlays in the Sale of Goods and/or Property Rights
1. When selling goods, taxpayers shall have the right to reduce the incomes from such operations by the cost of the sold goods and/or property rights, defined in the following order:
1) in the sale of the depreciated property - by the residual cost of the depreciated property, defined in conformity with Item 1 of Article 257 of this Code;
2) in the sale of other property (with the exception of securities, of the products of one's own manufacture and of the purchased commodities) - by the cost of the acquisition (creation) of the given property, as well as by the amount of the outlays cited in Paragraph Two of Item 2 of Article 254 of this Code;
2.1) in the event of sale of property rights (stakes, participatory shares): for the price of acquisition of the said property rights (stakes, participatory shares) and for the amount of expenses relating to the acquisition and sale thereof.
When a sale takes place of stakes or participatory shares received by stakeholders or holders of participatory shares in the event of reorganisation of organisations the price of acquisition of such stakes or participatory shares shall be deemed their value assessed in accordance with Items 4-6 of Article 277 of this Code.
In the event of a sale of a property right which is a right to claim a debt tax base calculation shall be carried out with account taken of the provisions established by Article 279 of this Code;
3) in the sale of the purchased commodities - by the cost of the acquisition of the given commodities, defined in conformity with the accounting policy accepted by the organisation for taxation purposes, with the use of one of the following methods for the evaluation of the purchased commodities:
- in accordance with the cost of the commodities which are the first acquired by the time of acquisition (FIFO);
- in accordance with the cost of those commodities which are the last acquired by the time of acquisition (LIFO);
- in accordance with the average cost; - in accordance with the cost of commodity unit. When selling the property indicated in this Article, the taxpayer shall also have the right to
reduce the incomes from such operations by the sum of the outlays directly involved in such sale, in particular, by the outlays involved in the assessment, storage, handling and transportation of the sold property and/or property rights. When selling the purchased commodities, the outlays involved in their acquisition and sale shall be formed with account taken of the provisions of Article 320 of this Code.
2. If the price of acquisition (creation) of property (property rights) indicated in Subitems 2, 2.1 and 3 of Item 1 of this Article with account taken of the outlays involved in its sale
exceeds the earnings from its sale, the difference between these values shall be recognised as the taxpayer's loss which shall be recorded for the purposes of taxation.
3. If the residual cost of the depreciated property mentioned in Subitem 1 of Item 1 of this Article, with account taken of the outlays involved in its sale, exceeds the earnings from it realization, the difference between these values shall be recognised as the taxpayer's loss, which is recorded for the purposes of taxation in the following order. The incurred loss shall be included in the composition of the taxpayer's other outlays in equal parts in the course of the term defined as the difference between the term of beneficial use of this property and the actual term of its use until the moment of sale.
Article 268.1. Specifics of Recognising Incomes and Outlays When Acquiring an Enterprise as a Property Complex
1. For the purposes of this Chapter, the difference between the purchase price of an enterprise as a property complex and the net wealth value of the enterprise as a property complex (assets less liabilities) shall be recognised as the taxpayer's outlay (income) in the procedure established by this Article.
The amount of excess of the purchase price of an enterprise as a property complex over the net wealth value thereof should be regarded as the price makeup paid by the purchaser in expectation of future economic benefits.
The amount of excess of the net wealth value of an enterprise as a property complex over the purchase price thereof should be regarded as the price reduction granted to the purchaser in the absence of the factors of availability of stable purchasers, quality reputation, marketing and sales skills, business links, management experience, the personnel qualification level and subject to other factors.
2. The amount of paid price makeup (granted price reduction) when purchasing an enterprise as a property complex shall be defined as the difference between the purchase price and the net wealth value of assets of an enterprise as of a property complex determined on the basis of the transfer act.
When purchasing an enterprise as a property complex by way of privatization through an auction or a tender, the amount of the price makeup paid by the purchaser (the granted price reduction) shall be defined as the difference between the purchase price and the assessed (initial) value of the enterprise as of a property complex.
3. The amount of the price mark-up paid by the purchaser (price reduction granted to him) shall be accounted for taxation purposes in the following way:
1) the mark-up paid by the purchaser of the enterprise as of a property complex shall be recognised as an outlay evenly within five years starting from the month following the month when the state registration of the purchaser's ownership of the enterprise as of a property complex was effected;
2) the reduction granted to the purchaser of the enterprise as of a property complex shall be recognised as income in the month when the state registration of the transfer of ownership of the enterprise as of a property complex was effected.
4. The loss incurred by the seller as a result of selling an enterprise as a property complex shall be recognised as an outlay accountable for taxation purposes in the procedure established by Article 283 of this Code.
5. For the purposes of this Article, as the purchaser's outlays on acquisition within the composition of an enterprise as of a property complex of assets and property rights shall be recognised their value determined on the basis of the transfer act.
Article 269. Specifics of Referring Interest on Debt Liabilities to Outlays
Federal Law No. 235-FZ of July 18, 2011 amended Item 1 of Article 269 of this Code. The amendments shall enter into force upon the expiry of one month after the day of the official publication of the said Federal Law, but no earlier than the first day of the next tax period for tax on organisations' profit
1. For the purposes of this Chapter, seen as debt liabilities shall be credits, commodity and commercial credits, loans, bank deposits, banking accounts or other borrowings, regardless of the form of their legalisation.
Recognised as outlays shall be the interest calculated on any kind of debt liability under the condition that the amount of interest calculated by the taxpayer on the debt liability does not essentially deviate from the average level of interest collected on debt liabilities issued in the same quarter (month - for the taxpayers which have passed to the calculation of monthly advance payments reasoning from actually received profits) on comparable terms. Seen as debt liabilities issued on comparable terms shall be the debt liabilities issued in the same currency for the same time terms in comparable amounts against similar securities. When determining the average level of interest on inter-bank credits, only information on the inter-bank credits shall be taken into account. This provision shall likewise apply to interest in the form of discount which a noteholder gets as a difference between the price of repurchase (payment) of a promissory note and the price of sale thereof.
Seen as essential deviation from the amount of the computed interest on a debt liability shall be deviations by more than 20 per cent towards a rise or a reduction from an average level of interest calculated on similar debt liabilities issued in the same quarter on comparable terms.
It shall be established that within the period while this Paragraph is suspended, if there are no debt commitments towards Russian organisations issued in the same quarter under comparable terms, as well as, at the taxpayer's choice, the limit amount of interest recognised as an expense (including the interest and foreign currency exchange differences in respect of the commitments shown in conditional monetary units at the rate of the conditional monetary units established as agreed by the parties) shall be deemed equal to the double refinancing rate of the Central Bank of the Russian Federation when legalizing a debt commitment in roubles, and equal to 15 per cent, as regards debt commitments in foreign currency
If there are no debt obligations issued in the same quarter on comparable terms, and also - at the taxpayer's discretion - the maximum rate of interest recognised as an expense (including interest and sum differences on obligations denominated in conventional monetary units at the exchange rate established by agreement of the parties) shall be assumed to be equal to the refinancing rate of the Central Bank of the Russian Federation increased 1.1 times, if the debt obligation is drawn up in roubles, and by 15 per cent, for debt obligations drawn up in a foreign currency, unless otherwise provided for by Item 1.1 of this Article.
For the purposes of this Article the "refinancing rate of the Central Bank of the Russian Federation" means the following:
for debt obligations not containing a clause on modification of interest rate over the entire effective term of the debt obligation: the refinancing rate of the Central Bank of the Russian Federation effective as of the date of fund-raising;
for all other debt obligations: the refinancing rate of the Central Bank of the Russian Federation effective as of the date when expenses in the form of interest were recognised.
The provisions of Items 1.1 of Article 269 of this Code (in the wording of Federal Law No. 229- FZ of July 27, 2010) shall apply in respect of the expenses in the form of interest on debt liabilities incurred starting from January 1, 2010
1.1. Where there are no debt obligations owed to Russian organisations issued in the
same quarter under comparable terms and also - at the taxpayer's discretion - the maximum rate of interest recognised as an expense (including interest and sum differences on obligations denominated in conventional monetary units at the exchange rate established by agreement of the parties) shall be assumed:
from January 1 up to December 31 of 2010 inclusive - as equal to the interests rate fixed by agreement of the parties but not exceeding the refinancing rate of the Central Bank of the Russian Federation which is 1.8 times as much when a debt obligation is shown in roubles and as equal to 15 per cent -when a debt obligation is shown in foreign currency, if not otherwise provided for by this item;
from January 1, 2011 up to December 31, 2012 inclusive - as equal to the interest rate, fixed by agreement of the parties but not exceeding the refinancing rate of the Central Bank of the Russian Federation multiplied by 1.8 when showing a debt obligation in roubles and as equal to the product of the refinancing rate of the Central Bank of the Russian Federation and the coefficient of 0.8 when a debt liability is shown in foreign currency.
In respect of the outlays in the form of interest on debt obligations arising before November 1, 2009, if there are no debt obligations owed to Russian organisations issued in the same quarter under comparable terms and also - at the taxpayer's discretion - the maximum rate of interest recognised as an expense (including interest and sum differences on obligations denominated in conventional monetary units at the exchange rate established by agreement of the parties) shall be assumed, from January 1 to June 30, 2010 inclusive, as equal to the refinancing rate of the Central Bank of the Russian Federation multiplied by 2 when a debt obligation is shown in roubles and as equal to 15 per cent when a debt obligation is shown in foreign currency.";
2. If a taxpayer that is a Russian organisation has an outstanding debt relating to a debt obligation owed to a foreign organisation that, directly or indirectly, holds over 20 per cent of the charter (contributed) capital (fund) of this Russian organisation or a debt obligation owed to a Russian organisation that is deemed under the legislation of the Russian Federation an affiliated person of said foreign organisations, and also a debt obligation in respect of which such an affiliated person and/or this foreign organisation proper acts as a surety, guarantor or otherwise undertakes to secure the discharge of the Russian organisation's debt (hereinafter referred to in this article as "controlled debt owed to a foreign organisation"), and if the amount of controlled debt owed to the foreign organisation is more than three times as high (more than 12.2 times as high, for banks and also for organisations exclusively engaged in finance lease activity) as the difference between the sum of assets and the amount of liabilities of the taxpayer that is a Russian organisation (hereinafter referred to for the purposes of this Item as "own capital") as of the last date of the accounting (tax) period the following rules shall be applicable in the calculation of the maximum rate of interest subject to inclusion in expenses, with account being taken of the provisions of Item 1 of the present Article.
A taxpayer shall be obliged on the last day of every report (tax) period to calculate the ultimate amount of interest on controlled debt recognised as an outlay by way of dividing the amount of interest on the controlled debt in every report (tax) period calculated by the taxpayer by the capitalization coefficient calculated as on the last report date of the appropriate report (tax) period.
The capitalisation coefficient shall in this case be defined by dividing the amount of the corresponding unsettled controlled indebtedness by the size of one's own capital, corresponding to the share of this foreign organisation's direct or indirect participation in the authorised (summed up) capital (the fund) of the Russian organisation, and by dividing the obtained result by three (for the banks and for the organisations engaged in the leasing activity - by twelve and a half).
For the purposes of this Item, when determining the amount of one's own capital, the sums of debt liabilities in the form of indebtedness of taxes and fees, including the current indebtedness of taxes and fees, the sums of postponements and instalments and investment tax credits shall not be taken into account.
3. Into the composition of the outlays shall be included interest on controlled indebtedness, calculated in conformity with Item 2 of the present Article, but no more than the actually calculated interest.
The rules laid down by Item 2 of this Article, shall not be applied to interest on the borrowed funds if the unsettled indebtedness is not controlled.
4. The positive difference between accrued interest and the maximum interest accrued in accordance with the procedure established by Item 2 of this Article shall qualify for taxation purposes as a dividend paid to a foreign organisation in respect of which there is a controlled debt and it shall be taxable in accordance with Item 3 of Article 284 of this Code.
Article 270. Outlays Not Recorded for the Purposes of Taxation When defining the tax base, the following outlays shall not be recorded: 1) those in the form of the sums of dividends calculated out by the taxpayer, and of the
other sums of an income after tax profit;
2) those in the form of penalties, fines and other sanctions transferred into the budget (state extra-budgetary funds), interest to be paid to the budget in compliance with Article 176.1 of this Code, as well as in the form of fines and other sanctions collected by the state organisations, to which the right to inflict these sanctions is granted by the legislation of the Russian Federation;
Federal Law No. 336-FZ of November 28, 2011 amended Item 3 of Article 270 of this Code. The amendments shall enter into force from January 1, 2012, but at the earliest upon the expiry of a month from the day of the official publication of the said Federal Law and not earlier than the first day of the next tax period for tax on profits of organisations
3) those in the form of a contribution into the authorised (summed up) capital, or of a contribution into a simple partnership and an investment partnership;
4) in the form of the sum of the tax as well as the sums of the payments for above-the- norm ejections of pollutants into the environment;
5) those in the form of the outlays on the acquisition and (or) on the creation of the depreciated property and also expenses incurred in the event of additional construction, additional equipping, upgrading, technical refurbishing of fixed asset items, except for the expenses cited in Item 9 of Article 258 of this Code;
6) those in the form of contributions for the voluntary insurance, except for the outlays indicated in Articles 255, 263 and 291 of the present Code;
7) those in the form of contributions into the non-state pension security, except for the outlays pointed out in Article 255 of the present Code;
8) in the form of interest calculated by a tax paying borrower to the creditor above the sums recognised as outlays for the purposes of taxation in conformity with Article 269 of this Code;
9) in the form of the property (including monetary assets) transferred by a commission agent, an agent and (or) other attorney in the execution of contracts of commission, of agency contracts and of other similar contracts, as well as on account of covering the expenses made by a commission agent, an agent and (or) other attorney instead of a consignor, principal and (or) another truster under the terms and conditions of contracts made;
10) those in the form of deductions into the reserve against the devaluation of investments into securities, set up by organisations in conformity with the legislation of the Russian Federation, with the exception of the sums of deductions into the reserves against the devaluation of securities, made by professional securities market traders in conformity with Article 300 of this Code;
11) those in the form of guarantee deposits, transferred into the special funds established in conformity with the demands of the legislation of the Russian Federation, intended for reducing the risks of the non-execution of liabilities on transactions in the performance of the clearing activity or of an activity aimed at organising trading on the securities market;
12) those in the form of funds and other property handed over under contracts of credit and loan (of other similar funds or other property regardless of the form of legalisation of borrowings including debt securities), as well as in the form of the sums directed towards the repayment of such borrowings;
13) those in the form of losses incurred by the objects of the servicing of production and economies, including the objects of communal housing and the socio-cultural sphere, in the part exceeding the ultimate amount defined in conformity with Article 275.1 of this Code;
14) those in the form of property, works, services and rights of property handed over by way of prepayment by taxpayers who define the incomes and expenditures by method of computation;
15) those in the form of voluntary membership fees (including entrance fees) into public organisations, of the sums of voluntary contributions made by participants in the unions, associations and organisations (amalgamations) for the maintenance of the said unions, associations and organisations (amalgamations);
16) those in the form of the cost of gratuitously handed over property (works, services, the rights of property) and of outlays involved in such handing over, unless otherwise stipulated by this Chapter;
17) those in the form of the cost of the property handed over in the framework of the purpose-oriented financing in conformity with Subitem 14 of Item 1 of Article 251 of this Code;
18) those in the form of the negative difference formed as a result of the revaluation of precious stones when the price lists are amended in the established order;
19) those in the form of taxes presented in conformity with this Code by the taxpayer to the buyer (acquirer) of commodities (works and services, as well as rights of property), unless otherwise provided for by this Code;
20) those in the form of the funds transferred to the trade union organisations; 21) those in the form of the outlays on any kind of remuneration given to the
management or to the workers besides the remunerations paid out on the grounds of labour agreements (contracts);
22) those in the form of bonuses paid out to workers at the expense of special-purpose funds or of purpose-oriented receipts;
23) those in the form of material assistance to workers; 24) those for the payment of leave to workers, including to women with children, granted
additionally in accordance with the terms of collective agreements (above those envisaged by the currently applicable legislation);
25) those in the form of extra payments to pensions, single-time allowances to retiring veterans of labour, the incomes (dividends, interest) on shares or the deposits of the organisation's labour collective, the compensatory allowances in connection with price rises made above the size of the indexation of the incomes by decision of the Government of the Russian Federation, compensations for the higher cost of meals in canteens, snack-bars or
prophylactic locations, or providing for them at privileged prices or free of charge (with the exception of special meals for the individual worker categories in the cases envisaged by currently applicable legislation, and with the exception of cases when free of charge or privileged meals are stipulated by labour agreements (contracts) and (or) collective agreements;
26) for the remuneration of fares for going to the place of work and back in public transport and by special routes in departmental vehicles, with the exception of the sums to be included in the composition of the outlays on the manufacture and sale of commodities (works, services) because of the technological specifics of the production, and with the exception of cases when outlays on the remuneration of fares to the place of work and back are envisaged by labour agreements (contracts) and (or) collective agreements;
27) for coverage of the price differences in the sale at privileged prices (tariffs) (below the market prices) of commodities (works, services) to workers;
28) for coverage of the price differences in the sale at privileged prices of products of auxiliary economies for organising public catering;
29) for the remuneration of vouchers for treatment or rest, of excursions or travel, of studies in sports sections, circles or clubs, of attending cultural and entertainment or physical culture (sport) events, of subscription to literature other than normative-technical and other literature used for industrial purposes literature, and of commodities for the workers' personal consumption, as well as other similar outlays made in the workers' favour; of the consignor, of the principal or other trustees;
30) those in the form of the outlay of the taxpayers - organisations for the state stock of special (radioactive) raw materials and of fissionable materials of the Russian Federation on transactions with material values of the state stock of special (radioactive) raw materials and fissionable materials involved in the replenishment and maintenance of the said stock;
31) those in the form of shares handed over by the emitting taxpayer, placed between the shareholders in accordance with the decision of the general meeting of shareholders in proportion to the number of shares already in their ownership, or the difference between the nominal cost of the new shares handed over instead of the original ones, and the nominal cost of the original shares of the shareholder during the placement of shares among the shareholders in case of an augmentation of the emitter's authorised capital;
32) those in the form of property or of rights of property handed over as a pledge or a pawn;
33) those in the form of sums of taxes calculated into the budgets of different levels, if the taxpayer has earlier included such taxes in the composition of the outlays, when the taxpayer's credit indebtedness on such taxes is written off in conformity with Subitem 21 of Item 1 of Article 251 of this Code;
34) those in the form of the purpose-oriented deductions made by the taxpayer for the purposes pointed out in Item 2 of Article 251 of the present Code;
35) abrogated from January 1, 2011; 36) abrogated from January 1, 2008; 37) those in the form of the travelling allowances paid out above the norm, established by
the legislation of the Russian Federation;
38) those on compensation for the use of personal cars and motorbikes on business trips, on the remuneration of food rations for the crews of the sea, river and air vessels above the norms of such outlays, fixed by the Government of the Russian Federation;
39) those in the form of payment to the state and (or) to a private notary for formalisation by a notary above the tariffs approved in the established order;
40) those in the form of contributions, deposits and other obligatory payments made to non-profit organisations and international organisations, except for those pointed out in
Subitems 29 and 30 of Item 1 of Article 264 of this Code; 41) those for the replacement of copies of the periodical printed matter which contain
defects, which have lost their commercial appearance or which have been found to be absent, as well as losses in the form of the cost of mass media products and books which have lost their commercial style, in which defects have been exposed and which have not been sold, except for the outlays and losses pointed out in Subitems 43 and 44 of Item 1 of Article 264 of this Code;
42) those in the form of representation outlays in the part exceeding their amounts envisaged by Item 2 of Article 264 of this Code;
43) those in the form of outlays envisaged by the sixth paragraph of Item 3 of Article 264 of this Code;
44) for the acquisition (manufacture) of the prizes given to the winners in drawing such prizes when holding mass advertising campaigns, as well as outlays on other kinds of advertising which are not provided for by Paragraphs from Two to Four of Item 4 of Article 264 of this Code in excess of the ultimate norms established by Paragraph Five of Item 4 of Article 264 of this Code;
45) those in the form of deductions to form funds intended for rendering support to scientific, scientific-and-technical and innovative activities established in compliance with the Federal Law on Science and Governmental Scientific-and-Technical Policy in excess of the sums of the deductions provided for by Subitem 6 of Item 2 of Article 262 of this Code;
46) the negative difference obtained from the revaluation of securities in accordance with the market cost;
47) those in the form of outlays of the founder of trust management connected with the execution of an asset management contract, where the asset management contract stipulates that the founder of trust management is not the beneficiary;
48) those in the form of outlays of religious organisations in connection with carrying out religious ceremonies and rituals, as well as in connection with the sale of religious literature and articles of religious purpose.
48.1) in the form of assets transferred to medical organisations to pay for the medical assistance rendered to insured persons in compliance with an agreement of rendering, and payment for, medical assistance under compulsory medical insurance made in compliance with the legislation of the Russian Federation on compulsory medical insurance;
Federal Law No. 359-FZ of November 30, 2011 amended Subitem 48.2 of Article 270 of this Code. The amendments shall enter into force from the date when the said Federal Law is officially published and shall apply from July 1, 2012
48.2) those in the form of outlays, including the remuneration to the management company and the specialised depository, made from the funds of organisations acting as insurers under obligatory pension insurance, when investing the pension savings intended for financing the accumulative part of the labour pension;
Federal Law No. 359-FZ of November 30, 2011 amended Subitem 48.3 of Article 270 of this Code. The amendments shall enter into force from the date when the said Federal Law is officially published and shall apply from July 1, 2012
48.3) those in the form of the amounts that are directed to organisations acting as insurers under obligatory pension insurance for replenishing the pension savings funds intended for financing the accumulative part of the labour pension and that are shown on the pension accounts of the accumulative part of the labour pension;
Federal Law No. 359-FZ of November 30, 2011 amended Subitem 48.4 of Article 270 of this Code. The amendments shall enter into force from the date when the said Federal Law is officially published and shall apply from July 1, 2012
48.4) those in the form of labour savings for financing the accumulative part of the labor pension transferred under the laws of the Russian Federation by non-state pension funds to the Pension Fund of the Russian Federation and (or) another non-state pension fund that act as insurers under obligatory pension insurance;
48.5) shipowners' outlays on maintenance, repair and for other purposes connected with maintenance, operation and sale of the vessels registered in the Russian International Register of Ships;
48.6) outlays of a development bank being a state corporation;
48.7) those incurred by taxpayers that are Russian organisers of the Olympic Games and Paralympic Games in compliance with Article 3 of the Federal Law on the Organisation and Holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi, on the Development of the Town of Sochi as a Mountain Climate Health Resort and on Amending Certain Legislative Acts of the Russian Federation, including the expenses connected with engineering survey works for construction, architectural construction designing, construction, re-construction and organisation of Olympic facilities' operation;
48.8) those in the form of the sums of remuneration and other payments made to members of the board of directors;
48.9) those of a non-profit organisation exercising the functions of providing financial support to capital repair of apartment houses and rehousing of citizens from hazardous housing stock in compliance with the Federal Law on the Fund for Assistance to Reforming of the Communal Housing Economy which are incurred in connection with placing temporary spare monetary resources;
48.10) in the form of payments to the victim made by way of direct compensation for losses in accordance with the legislation of the Russian Federation on obligatory insurance of civil responsibility of owners of transport vehicles by the insurer that insured the civil responsibility of the victim;
48.11) outlays of treasury institutions in connection with the exercise of the state (municipal) functions, in particular with rendering state (municipal) services (with carrying out works);
48.12) those made by taxpayers that are Russian market partners of the International Olympic Committee in compliance with Article 3.1 of Federal Law No. 310-FZ of December 1, 2007 on the Organisation and Holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi, on the Development of the Town of Sochi as a Mountain Climatic Health Resort and on Amending Certain Legislative Acts of the Russian Federation in connection with participation in the organisation and holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi within the period of organisation of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi which is fixed by Part 1 of Article 2 of the cited Federal Law;
48.13) those connected with the provision of safe conditions and protection of labour in coal mining made (incurred) by a taxpayer and to be deducted by the taxpayer in compliance with Article 343.1 of this Code, except for the expenses provided for by Item 5 of Article 325.1 of this Code.
48.14) in the form of the monetary assets transferred by a participant in a consolidated group of taxpayers to the responsible participant in this group to pay tax (make advance payments, to pay penalties and fines) in the procedure established by this Code for a consolidated group of taxpayers, as well as in the form of the monetary assets transferred by the responsible participant in a consolidated group of taxpayers to a participant in this group in connection with specification of the sums of tax (advance payments, penalties and fines) to be paid in respect of this consolidated group of taxpayers;
49) the other outlays, not meeting the criteria pointed out in Item 1 of Article 252 of this Code.
Federal Law No. 57-FZ of May 29, 2002 amended Article 271 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law and shall cover legal relations arising from January 1, 2002 See the previous text of the Article
Article 271. Procedure for Recognising Incomes When Using the Calculation Method 1. For the purposes of this Chapter, the incomes shall be recognised in the reporting (tax)
period in which they have taken place, irrespective of the actual incoming of monetary funds, of other property (works, services) and (or) of the rights of property (method of calculation).
2. As concerns incomes referring to several reporting (tax) periods and if the connection between the incomes and the outlays cannot be clearly identified or is identified only in an indirect way, these shall be distributed by the taxpayer on his own, with account taken of the principle of evenness in recognising incomes and outlays.
Federal Law No. 191-FZ of December 31, 2002 supplemented Item 2 of Article 271 of this Code with the following paragraph entering into force from January 1, 2003
For production facilities with a long technological cycle (over one tax period), except for case when completed works (services) are delivered in phases under the contracts concluded, income from the sale of the said works (services) shall be distributed by the taxpayer at the taxpayer's own discretion in compliance with the principle of expense formation for the said works (services).
3. For incomes from sale, unless otherwise envisaged by this Chapter, recognised as the date of deriving an income shall be the day of sale of these commodities (works, services, rights of property) defined in conformity with Item 1 of Article 39 of this Code, regardless of the actual arrival of monetary funds (other property (works, services) and/or of the rights of property) in payment for them. In the sale of commodities (works, services) under a contract of commission (under an agency agreement) by the tax paying consignor (the principal), the date of receiving incomes from the sale thereof shall be the date of selling the property (property rights) owned by the consignor (the principal) which is indicated in the notice of the commission agent (agent) on the sale thereof and (or) in the report of the commission agent (agent).
As the date of sale of the securities held by a taxpayer shall be likewise deemed the date of termination of the obligations involving the transfer of securities by way of setting off
homogeneous counterclaims. For the purposes of this Chapter, as homogeneous shall be deemed the claims to
transfer securities with an equal extent of rights of the same issuer, of the same kind, of the same category (type) or of the same unit investment fund (as regards investment shares of unit investment funds).
In so doing, a set-off of counterclaims must be proved by documents in compliance with the legislation of the Russian Federation on termination of obligations involving the securities' transfer (acceptance), in particular by reports of a clearing organisation, of the person engaged in broker's activity or of the managers who render to a taxpayer in compliance with the legislation of the Russian Federation clearing and broker's services or are engaged in trust management in the taxpayer's interests.
4. Recognised as the date of obtaining an income for the extra-realisation incomes shall be:
1) the date of the parties' signing an act on the transfer and acceptance of the property (of the acceptance and handing over of works or services), - as concerns the incomes:
- in the form of property (works, services) received free of charge; - other similar incomes;
2) the date of arrival of monetary funds to a taxpayers's settlement account (his cashier's office) - as regards incomes:
in the form of dividends from share participation in the activity of other organisations; in the form of monetary assets received free of charge; in the form of the sums of returned contributions previously paid to non-profit making
organisations which were included into the composition of outlays; in the form of other similar incomes; 3) the date of settlements or of the taxpayer's submitting the documents in accordance
with the terms of the concluded agreements - as concerns the incomes: from leasing property; in the form of licence payments (including royalties) for the use of objects of intellectual
property; in the form of other similar incomes; 4) the date of one's recognition as a debtor or the date of entry of a court decision into
legal force - as regards incomes in the form of fines, penalties and (or) other sanctions for violating the terms of contractual or debt liabilities, as well as in the form of the sums for the recompense of losses (damage);
5) the last day of the reporting (tax) period - as concerns the incomes: - in the form of the sums of replenished reserves and other similar incomes; - in the form of an income placed in favour of the taxpayer, if he is taking part in a simple
partnership; - incomes from the trusted management of the property; - other similar incomes; 6) the date of exposing an income (of receiving and /or/ of revealing documents
confirming the existence of the income) - as concerns the incomes of previous years;
7) the date of the transfer of ownership with regard to foreign currency and precious metals, when making transactions in foreign currency and precious metals, as well as the last date of the current month - as regards incomes in the form of positive exchange rate difference in respect of property and the claims (liabilities) whose cost is expressed in foreign currency (except for advance payments), and positive revaluation of the cost of precious metals;
8) the date of compiling an act on the liquidation of the depreciated property formalised in
accordance with the demands of business accounting - as concerns incomes in the form of materials or other kinds of property received during the liquidation of the depreciated property withdrawn from use;
9) the date when the recipient of property (including monetary assets) actually used the said property (including monetary assets) not for the purpose they were intended for, or violated the terms and conditions under which they were provided - as regards the incomes in the form of property (including monetary assets) specified in Items 14 and 15 of Article 250 of this Code;
10) the date of transfer of ownership of foreign currency - as regards incomes from sale (purchase) of foreign currency.
11) the date of receipt of an income in the form of the monetary equivalent of an asset that has been contributed to replenish the earmarked capital of a not-for-profit organisation in the procedure established by Federal Law No. 275-FZ of December 30, 2006 on the Procedure for the Formation and Use of the Earmarked Capital of Not-for-Profit Organisations and refunded to the donor or his successors is the date on which the funds are credited to the taxpayer's settlement account.
4.1. The sums of payment received for rendering assistance to self-employment of unemployed citizens and for promoting the creation by unemployed citizens who have started their own businesses of additional jobs for job placement of unemployed citizens on account of budgets of the budget system of the Russian Federation in compliance with the programmes endorsed by appropriate state power bodies shall be accounted in the composition of incomes within three tax periods with a concurrent showing of appropriate sums in the composition of expenses within the limits of actually made expenses of each of the tax periods which are provided for by the terms under which the cited sums of payment are received.
In the event of breaking the terms under which the payments provided for by this item are received, the sums of received payments shall be shown in full within the composition of incomes of the tax period in which the terms are broken. If upon the expiry of the third tax period the amount of the received payments cited in Paragraph One of this item exceeds the sum of the expenses accounted in compliance with this item, the remaining sums which are not accounted shall be shown in full within the composition of incomes of this tax period.
Federal Law No. 245-FZ of July 19, 2011 reworded Item 4.2 of Article 271 of this Code. The new wording shall enter into force from the date when the said Federal Law is officially published and shall extend to legal relations arising from January 1, 2010
4.2. The state financing assets in the form of subsidies provided for by Federal Law No. 126-FZ of August 22, 1996 on State Support for Cinematography of the Russian Federation , as well as the assets received by cinematographic organizations from the Federal Fund for Social and Economic Support to Domestic Cinematography for making, hiring, demonstrating and promoting a national film whose source are budget appropriations shall be accounted within the composition of off-sale incomes in proportion to the outlays provided for by the terms of obtainment of the cited assets which are actually made on account of this source but at most within at least three tax periods as from the date when the cited assets are received.
The cited procedure for accounting the cited assets shall not extend to acquisition (creation) of depreciable property on account of this source. In the event of acquisition (creation) of depreciable property on account of the cited assets, these assets shall be shown within the composition of incomes as the outlays on the acquisition (creation) of the depreciable property are recognized.
Should the conditions for receiving the assets provided for by this item be violated, the
received assets shall be shown in full within the composition of the off-sale incomes of the tax period in which such violation took place. If upon the expiry of the third tax period the sum of the received assets cited in Paragraph One of this item exceeds the sum of the expenses accounted in compliance with this item which have been actually made on account of this source. the difference between the cited sums shall be shown in full within the composition of off-sale incomes of this tax period.
4.3. Financial support assets received in the form of subsidies in compliance with the Federal Law on Developing Small and Medium Scale Entrepreneurship in the Russian Federation shall be shown within the composition of off-sale receipts in proportion to the expenditures actually made on account of this source but at most within two tax periods as from the date when they are received. If upon the end of the second tax period the amount of received financial support assets cited in this item exceeds the amount of the admitted expenditures actually made on account of this source, the difference between the cited amounts shall be shown in full within the composition of off-sale receipts of this tax period. The given procedure for accounting financial support assets shall not extend to the acquisition of depreciable property on account of the cited source.
In the event of acquiring depreciable property on account of the financial support assets cited in this item, these financial support assets shall be shown within the composition of receipts as the outlays on acquisition of depreciable property are admitted.
Federal Law No. 245-FZ of July 19, 2011 supplemented Article 271 of this Code with Item 4.4. The Item shall enter into force from the date when the said Federal Law is officially published and shall extend to legal relations arising from January 1, 2010
4.4. The assets received in the form of subsidies as the state support to the development of cooperation between Russian educational institutions of higher professional education and organizations implementing the complex projects involving the creation of high technology products shall be accounted within the composition of off-sale incomes in proportion to the expenses provided for by the terms of obtainment of the cited assets that have been actually made on account of this source but at most within three tax periods as from the date when the cited asset are received.
This procedure for accounting the cited assets shall not extend to acquisition (creation) of depreciable property on account of this source. In the event of acquisition (creation) of depreciable property on account of the cited assets, these assets shall be shown within the composition of income as the outlays on acquisition (creation) of the depreciable property are recognized.
Should the conditions for receiving the assets provided for by this item be violated, the received assets shall be shown in full within the composition of the off-sale incomes of the tax period in which such violation took place. If upon the expiry of the third tax period the sum of the received assets cited in Paragraph One of this item exceeds the sum of the expenses accounted in compliance with this item which have been actually made on account of this source, the difference between the cited sums shall be shown in full within the composition of off-sale incomes of this tax period.
5. In the sale by a financial agent of financing services against the cession of a monetary claim, as well as the sale by a new creditor who has obtained the said claim, of financial services, the date of receiving the income shall be defined as the day of the subsequent cession of the given claim or of the debtor's settlement of the given claim. In the case of the cession by the tax paying seller of the commodity (works, services) - of the right of claim to a third person, the date of deriving an income from the cession of the right of claim shall be defined as the day of the parties' signing the act on cession of the right of claim.
6. As concerns debt and other similar contracts (other debt liabilities including securities) concluded for a term of more than one reporting (tax) period, the income for the purposes of this Chapter shall be recognised as received and shall be included into the composition of appropriate incomes as at the end of a month of an appropriate report period.
In the event of termination of a contract (repayment of a debt) prior to the expiry of a report period the income shall be recognised as received and shall be included into the composition of appropriate incomes, as on the date of termination of the contract (repayment of the debt).
7. The sum difference shall be recognised as an income: 1) for a taxpaying seller - as on the date of paying bills receivable concerning acquired
goods (works, services), property, property rights and other rights, and in the event of advance payment - as on the date of acquiring goods (works, services), property, property rights and other rights.
2) with the buyer taxpayer - as of the date of redemption of the payables for the purchased commodities (works, services), property, property or other rights, and in case of an advance payment - as of the date of purchase of the commodities (works, services), property, property or other rights.
8. The incomes expressed in foreign currency shall be converted for the purposes of taxation into roubles at the official exchange rate established by the Central Bank of the Russian Federation, as on the date of recognising the appropriate income. The claims and liabilities expressed in foreign currency and the property in the form of currency values shall be converted into roubles at the official exchange rate established by the Central Bank of the Russian Federation, as on the date of transfer of ownership with regard to transactions in said property, termination (execution) of claims and liabilities, and (or) on the last date of a report (tax) period depending on what has happened before.
In the event of receiving an advance payment or caution money, incomes shown in foreign currency shall be re-calculated in roubles at the official exchange rate fixed by the Central Bank of the Russian Federation as of the date of receiving the advance payment or caution money (in the part thereof falling at the advance payment or caution money).
Article 272. Procedure for Recognising the Outlays When Using the Calculation Method 1. The outlays accepted for taxation purposes with account taken of the provisions of this
Chapter and shall be determined subject to the provisions of Articles from 318 to 320 of this Code shall be recognised as such in the reporting (tax) period to which they refer, regardless of the time of the actual payment out of the monetary funds and (or) of other forms of their coverage.
Expenses shall be recognised in the accounting (tax) period in which these expenses occur under the terms of transactions. If the transaction does not contain such terms and the connection between incomes and expenses cannot be identified in a clear-cut way or if it can be identified indirectly then expenses shall be distributed by the taxpayer at his own discretion.
Where the terms and conditions of a contract provide for the receipt of incomes within more than one reporting period and handing over of goods (works, services) by stages is not stipulated, the outlays shall be distributed by a taxpayer independently subject to the principle of evenness in recognising incomes and outlays.
Taxpayer's outlays which cannot be directly referred to the expenditures made on specific kinds of activity shall be distributed proportionately to the share of the corresponding income in the summary volume of all the taxpayer's incomes.
2. Recognised as the date of effecting material outlays shall be:
- the date of handing over raw and other materials into production - in the part of the raw and other materials falling on the put out commodities (performed works, rendered services);
- the date of the taxpayer's signing the act on the acceptance - handing over of the services (works) - as concerns the services (works) of production nature.
3. Depreciation shall be recognised as the outlays every month, proceeding from the sum of the computed depreciation calculated in accordance with the procedure laid down by Articles 259, 259.1, 259.2 and 322 of this Code.
Expenses in the form of capital investment envisaged by Item 9 of Article 258 of this Code shall be recognised as indirect expenses of the same accounting (tax) period on which, according to this Chapter, the date of commencement of depreciation (the date of change of the initial value) of the fixed assets falls in respect of which the capital investments were made.
4. The outlays on the remuneration of labour shall be recognised as the outlays every month, proceeding from the sum of the outlays on the remuneration of labour computed in conformity with Article 255 of the present Code.
5. The outlays on the repairs of fixed assets shall be recognised as outlays in the reporting period in which they were actually made, regardless of their remuneration with account taken of the specifics envisaged by Article 260 of this Code.
5.1. The outlays on standardisation made by a taxpayer independently or jointly with other organizations (in the amount corresponding to the shares of outlays thereof) shall be recognized for the taxation purposes in the accounting (tax) period following the accounting (tax) period in which the standards were endorsed as national standards by the national agency of the Russian Federation in charge of standardization or registered as regional standards with the Federal Information Fund of Technical Regulations and Standards in the procedure established by the legislation of the Russian Federation on Technical Regulation.
6. The outlays on obligatory and voluntary insurance (on non-state pension security) shall be recognised as outlays in the reporting period in which the taxpayer has actually transferred (handed out from the cashier's office) the monetary funds for making insurance (pension) contributions in conformity with the terms of the agreement. If the terms of the agreement of insurance (of the non-state pension security) envisage the payment of the insurance (pension) contribution in a single-time deposit, the outlays made under the agreements signed for a term of over one reporting period shall be recognised evenly in the course of the term of operation of the agreement pro rata to the number of calendar days of the contract's effective term in the accounting period. If the terms and conditions of a contract of insurance (of non-governmental pension provision) stipulate for payment of the insurance premium (pension fee) by installments, then under contracts made for the time period exceeding one reporting period outlays on each payment shall be recognised evenly within the time period corresponding to the period of the fees' payment (a year, six months, quarter, month) in proportion to the number of calendar days of the contract's validity in the reporting period.
7. Recognised as the date of making the extra-realisation and other outlays shall be, unless otherwise established by Articles 261, 262, 266 and 267 of this Code:
1) the date of calculation of the taxes (fees) - for outlays in the form of the sums of the taxes (advance payments of taxes), fees and of other obligatory payments;
2) the date of calculation in compliance with the requirements of this Chapter - as regards outlays in the form of allocations to the reserves recognised as outlays in compliance with this Chapter;
3) the date of settlements in compliance with the terms and conditions of contracts made or the date of submitting to the taxpayer the documents which serve as a basis for making settlements, or the last date of a report (tax) period - as regards the outlays:
in the form of the sums of commission fees; in the form of payments to outside organisations for the works carried out (the services
rendered) by them; in the form of rentals (of the leasing payments) for the rented property (for that taken into
leasing); in the form of other similar outlays; 4) the date of transfer of the monetary funds from the taxpayer's settlement account (of
the payment out from his cashier's office) - for outlays: - in the form of the sums of the paid out travelling allowances; - in the form of compensation for the use of personal cars and motorbikes in business
trips; 5) the date of approval of an advance report - for outlays: on business trips; on the maintenance of the company's transport; for representation outlays; for other similar outlays;
6) the date of the transfer of ownership with regard to foreign currency and precious metals when making transactions in foreign currency and precious metals, as well as the last date of the current month - as regards outlays in the form of the negative exchange rate difference in respect of the property and claims (liabilities) whose cost is expressed in foreign currency (except for advance payments), and in the form of the negative revaluation of the cost of precious metals;
7) the date of realisation or of other kinds of withdrawal of securities, in particular the date of termination of obligations by way of setting off homogeneous counterclaims - for the outlays involved in the acquisition of securities, including their cost;
8) the date of one's recognition as a debtor, or the date of entry into legal force of a court decision - as regards the outlays in the form of the sums of fines, penalties and (or) other sanctions for breach of contractual or debt liabilities, as well as in the form of the sums of recompense for losses (damage);
9) the date of transfer of ownership in respect of foreign currency - as regards the outlays on sale (purchase) of foreign currency;
10) the date of sale of stakes or participatory shares: for expenses in the form of value of acquisition of the stakes or shares.
8. On loan and other similar agreements (other debt liabilities including securities) concluded for a term of over one reporting period, for the purposes of this Chapter the outlays shall be recognised as effected and shall be included in the composition of the corresponding outlays as of the end of a month of an appropriate report period.
In the event of terminating a contract (repaying a debt liability) prior to the expiry of a report period outlays shall be recognised as effected and shall be included in the composition of appropriate outlays, as on the date of terminating the contract (repaying the debt liability).
8.1 The expenses towards the acquisition of property transferred for lease specified in Subitem 10 of Item 1 of Article 264 of this Code shall be deemed an expense in the accounting (tax) periods in which rent (lease) payments are envisaged in accordance with contractual terms. In this case the said expenses shall be taken into account in the amount pro rata to the amount of the rent (lease) payments.
9. A sum difference shall be regarded as an outlay: for a taxpaying vendor - on the date of repaying bills receivable for sold goods (works,
services), property rights, and in the event of an advance payment - on the date of selling goods (works, services), property rights;
for a taxpaying purchaser - on the date of repaying bills payable for acquired goods (works, services), property, property rights and other rights, and in the event of an advance payment - on the date of acquiring goods (works, services), property, property rights or other rights.
10. The outlays expressed in foreign currency for the purposes of taxation shall be converted into roubles at the official exchange rate established by the Central Bank of the Russian Federation, as on the date of recognising the appropriate outlay. The claims and liabilities expressed in foreign currency and property in the form of currency values shall be converted into roubles at the official exchange rate established by the Central Bank of the Russian Federation, as on the date of transfer of ownership, when making transactions in such property, of termination (execution) of a liability or claim, and (or) on the last date of the report (tax) period depending on what has happened before.
In the event of remittance of an advance payment or earnest money , the outlays which are shown in foreign currency shall be re-calculated in roubles at the official exchange rate fixed by the Central Bank of the Russian Federation as of the date of remittance of the advance payment or earnest money (in the part thereof falling at the advance payment or earnest money).
Federal Law No. 57-FZ of May 29, 2002 amended Article 273 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law and shall cover legal relations arising from January 1, 2002 See the previous text of the Article
Article 273. Procedure for Defining the Incomes and Outlays Using the Cash Method
1. Organisations (except for banks) shall have the right to define the date of receiving an income (of making an expenditure) with the use of the cash method, if over the previous four months the sum of earnings from the sale of commodities (works, services) of these organisations not taking into account value-added tax, has not exceeded one million roubles in every quarter.
Organisations which have obtained the status of a participant in a project that involves carrying out research works, development and commercialisation of their results in compliance with the Federal Law on the Skolkovo Innovation Center and which are accounting their receipts and expenditures in the procedure established by Chapter 26.2 of this Code shall define the date of receiving an income (making an outlay) on the basis of the cash method without taking into account the restriction cited in Paragraph One of this item.
2. For the purposes of this Chapter, recognised as the date of deriving an income shall be the day of arrival of the funds onto the accounts in banks and (or) to the cashier's office, and of the receipt of other property (works, services) and (or) of the rights of property, as well as a repayment of a debt with regard to the taxpayer in another way (the cash method).
2.1. The sums of payment received for rendering assistance to self-employment of unemployed citizens and for promoting the creation by unemployed citizens who have started their own businesses of additional jobs for job placement of unemployed citizens on account of budgets of the budget system of the Russian Federation in compliance with the programmes endorsed by appropriate state power bodies shall be accounted in the composition of incomes
within three tax periods with concurrent showing of appropriate sums in the composition of expenses within the limits of actually made expenses of each tax period which are provided for by the terms under which the cited sums of payment are received.
In the event of breaking the terms under which the payments provided for by this item are received, the sums of received payments shall be shown in full within the composition of incomes of the tax period in which the terms are broken. If upon the expiry of the third tax period the amount of the received payments cited in Paragraph One of this item exceeds the sum of the expenses accounted in compliance with this item, the remaining sums which are not accounted shall be shown in full within the composition of incomes of this tax period.
Federal Law No. 245-FZ of July 19, 2011 reworded Item 2.2 of Article 273 of this Code. The new wording shall enter into force from the date when the said Federal Law is officially published and shall extend to legal relations arising from January 1, 2010
2.2. The state financing assets in the form of subsidies provided for by Federal Law No. 126-FZ of August 22, 1996 on State Support for Cinematography of the Russian Federation , as well as the assets received by cinematographic organizations from the Federal Fund for Social and Economic Support to Domestic Cinematography for making, hiring, demonstrating and promoting a national film whose source are budget appropriations shall be accounted within the composition of off-sale incomes in proportion to the outlays provided for by the terms of obtainment of the cited assets which are actually made on account of this source but at most within at least three tax periods as from the date when the cited assets are received.
This procedure for accounting the cited assets shall not extend to acquisition (creation) of depreciable property on account of this source. In the event of acquisition (creation) of depreciable property on account of the cited assets, these assets shall be shown within the composition of incomes as the outlays on acquisition (creation) of the depreciable property are recognized.
Should the conditions for receiving the assets provided for by this item be violated, the received assets shall be shown in full within the composition of the off-sale incomes of the tax period in which such violation took place. If upon the expiry of the third tax period the sum of the received assets cited in Paragraph One of this item exceeds the sum of the expenses accounted in compliance with this item which have been actually made on account of this source, the difference between the cited sums shall be shown in full within the composition of off-sale incomes of this tax period.
2.3. Financial support assets received in the form of subsidies in compliance with the Federal Law on Developing Small and Medium Scale Entrepreneurship in the Russian Federation shall be shown within the composition of off-sale receipts in proportion to the expenditures actually made on account of this source but at most within two tax periods as from the date when they are received. If upon the end of the second tax period the amount of received financial support assets cited in this item exceeds the amount of the admitted expenditures actually made on account of this source, the difference between the cited amounts shall be shown in full within the composition of off-sale receipts of this tax period. Such procedure for accounting financial support assets shall not extend to the acquisition of depreciable property on account of the cited source.
In the event of acquiring depreciable property on account of the financial support assets cited in this item, these financial support assets shall be shown within the composition of off- sale receipts as the outlays on acquisition of depreciable property are admitted.
Federal Law No. 245-FZ of July 19, 2011 supplemented Article 273 of this Code with Item 2.4. The Item shall enter into force from the date when the said Federal Law is officially
published and shall extend to legal relations arising from January 1, 2010 2.4. The assets received in the form of subsidies as the state support to the development
of cooperation between Russian educational institutions of higher professional education and organizations implementing the complex projects involving the creation of high technology products shall be accounted within the composition of off-sale incomes in proportion to the expenses provided for by the terms of obtainment of the cited assets that have been actually made on account of this source but at most within three tax periods as from the date when the cited asset are received.
This procedure for accounting the cited assets shall not extend to acquisition (creation) of depreciable property on account of this source. In the event of acquisition (creation) of depreciable property on account of the cited assets, these assets shall be shown within the composition of income as the outlays on acquisition (creation) of the depreciable property are recognized.
Should the conditions for receiving the assets provided for by this item be violated, the received assets shall be shown in full within the composition of off-sale incomes of the tax period in which such violation took place. If upon the expiry of the third tax period the sum of the received assets cited in Paragraph One of this item exceeds the sum of the expenses accounted in compliance with this item which have been actually made on account of this source, the difference between the cited sums shall be shown in full within the composition of off-sale incomes of this tax period.
3. Recognised as taxpayers' outlays shall be expenditures made after they are actually paid for. For the purposes of this Chapter, seen as payment for commodities (works, services) and (or) for the rights of property shall be the termination of the reciprocal liability by tax paying acquirers of the said commodities (works, services) and of the rights of property to the seller, which are directly connected with the delivery of these commodities (with the performance of works and with rendering services, or with the transfer of the rights of property).
The outlays shall in this case be recorded in the composition of the outlays, taking into account the following specifics:
1) the material outlays, as well as the outlays on the remuneration of labour, shall be recorded in the composition of outlays as at the moment of repaying the indebtedness by way writing off the monetary funds from the taxpayer's settlement account or as at the moment of paying these out of the cashier's office, and if the other method for the repayment of the indebtedness is applied - as at the moment of such repayment. A similar order shall be applied with respect to the payment out of interest for the use of the borrowed funds (bank credits included) and in case of remuneration of the services of third persons. The outlays on the acquisition of raw and other materials shall in this case be recorded in the composition of the outlays as soon as the given raw materials and other materials are written off to production;
2) depreciation shall be recorded in the composition of the outlays in the sums calculated for the reporting (tax) period. It is admissible to record only the depreciation of the depreciated property paid for by the taxpayer which is used in production. A similar order shall be applied with respect to the capitalised outlays stipulated by Articles 261 and 262 of this Code;
3) the outlays on the payment of taxes and fees shall be recorded in the composition of the outlays in the amount of their actual payment by the taxpayer. If there is indebtedness in the payment of taxes and fees, the outlays on its settlement shall be recorded in the composition of the outlays within the limits of the actually settled indebtedness and in those reporting (tax) periods when the taxpayer has been liquidating the said indebtedness.
Federal Law No. 336-FZ of November 28, 2011 amended Item 4 of Article 273 of this Code. The amendments shall enter into force from January 1, 2012, but at the earliest upon the expiry of a month from the day of the official publication of the said Federal Law and not
earlier than the first day of the next tax period for tax on profits of organisations 4. If a taxpayer who has switched to defining the outlays and expenditures using the cash
method has exceeded in the tax period the ultimate amount of the sum of earnings from the sale of commodities (works, services) fixed by Item 1 of this Article, he shall be obliged to switch to defining the incomes and expenditures using the method of calculation as from the start of the tax period in the course of which such excess has taken place.
If a contract for trust administration of property or a contract of simple partnership and an agreement of investment partnership is concluded the parties thereto which recognise incomes and expenses according to the cash method shall switch over to recognition of incomes and expenses according to the accrual method from the beginning of the tax period in which the contract was concluded.
5. Taxpayers defining receipts and expenditures in compliance with this Article for the purposes of taxation shall not record in the composition of receipts and expenditures sum differences where under the terms and conditions of the transaction a claim (liability) is expressed in conventional monetary units.
Federal Law No. 57-FZ of May 29, 2002 amended Article 274 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law and shall cover legal relations arising from January 1, 2002 See the previous text of the Article
Article 274. Tax Base 1. Seen as the tax base for the purposes of this Chapter is the monetary expression of
the profit, defined in conformity with Article 247 of this Code, which is subject to taxation. 2. The tax base for profit taxed in accordance with a rate different from that indicated in
Item 1 of Article 284 of this Code shall be defined by the taxpayer separately. The taxpayer shall keep separate records of receipts and expenditures for the transactions in respect of which in compliance with this Chapter a different procedure for accounting receipts and expenditures is stipulated than the general one.
3. The taxpayer's incomes and expenditures shall be recorded for the purposes of this Chapter in monetary form.
4. The incomes received in kind as a result of the sale of commodities (works, services) and of the rights of property (including the commodity barter operations), shall be recorded, if not otherwise provided for by this Code, proceeding from the price of the transaction while taking into account the provisions of Article 105.3 of this Code.
5. The extra-sale incomes received in kind shall be recorded when determining the tax base, proceeding from the price of the transaction, with account taken of the provisions of Article 105.3 of this Code, unless otherwise stipulated by this Chapter.
6. For the purposes of this Article, the market prices shall be defined in accordance with a procedure similar to that for defining the market prices established by Article 105.3 of this Code, as at the moment of sale or of the performance of extra-sale transactions (not including value added tax and excise).
7. When delineating the tax base, profit subject to taxation shall be defined by the progressive total as from the start of the tax period.
8. If in the reporting (tax) period the taxpayer has incurred a loss, that is, a negative difference between the receipts determined in accordance with Chapter, and the expenditures
recorded for the purposes of taxation in the procedure provided for by this Chapter in the given reporting period the tax base shall be recognised as equal to zero.
The losses incurred by the taxpayer in the reporting (tax) period shall be accepted for taxation purposes in accordance with the procedure and on the terms established by Article 283 of this Code.
9. When calculating the tax base, the incomes and outlays referred to the gambling business taxable in compliance with Chapter 29 of this Code shall not be recorded in the composition of the taxpayers' incomes and expenditures.
Taxpayers who are organisations engaged in the gambling business, as well as organisations deriving incomes from an activity referred to the gambling business, shall be obliged to keep a separate record of the incomes and outlays derived from such activity.
If it is impossible to set apart the outlays of the organisations engaged in the gambling business, they shall be defined proportionately to the share of the organisation's incomes from an activity referred to the gambling business in the total income of the organisation derived from all its activities.
A similar procedure shall extend to organisations that have passed to paying the tax on imputed earnings.
10. Taxpayers applying special tax regimes in conformity with the present Code shall not take into account, when calculating the tax base, the incomes and outlays referred to such regimes.
11. The specifics of defining the tax base for banks shall be established with account taken of the provisions of Articles 290-292 of this Code.
12. The specifics in delineating the tax base for insurers shall be established while taking into account the provisions of Articles 293 and 294 of this Code.
13. The specifics in determining the tax base for non-state pension funds shall be established with account taken of the provisions of Articles 295 and 296 of this Code.
14. The specifics of delineating the tax base for professional securities market traders shall be established with account taken of the provisions of Articles 298 and 299 of this Code.
15. The specifics of determining the tax base for transactions with securities shall be established in Article 280 with account taken of the provisions of Articles 281 and 282 of this Code.
16. The specifics in defining the tax base for transactions with the financial instruments of futures transactions shall be established with account taken of the provisions of Articles 301- 305 of this Code.
17. The specifics of estimation of the tax base by clearing organisations shall be established subject to the provisions of Articles 299.1 and 299.2 of this Code.
18. An organisation that has acquired the status of participant in the project involving scientific research works, developments and commercialization of their results in compliance with the Federal Law on the Skolkovo Innovation Centre (hereinafter referred to in this item as a project participant) and has stopped exercising the right to the relief from performing the duties of a tax payer on the ground provided for by Paragraph Three of Item 2 of Article 246.1 of this Code shall estimate the aggregate amount of profit derived in the expired tax periods as a progressive total starting from the tax period in which the annual amount of proceeds received by the project participant exceeded a billion roubles.
The aggregate amount of profit cited in this item shall be estimated as the sums of profit (loss) estimated on the basis of the results of each previous tax period. For the purposes of this item, when estimating the aggregate amount of profit the profit (loss) received on the basis of
the results of the tax periods preceding the tax period in which the annual volume of proceeds received by a project participant exceeded a billion roubles shall not be taken into account.
The form for an estimation of the aggregate amount of profit shall be established by the Ministry of Finance of the Russian Federation.
19. The tax base for the profit received by participants in a consolidated group of taxpayers shall be estimated by the responsible participant in this group in the procedure established by this article, subject to the specifics established by Articles 278.1 and 288 of this Code.
Article 275. Specifics in Defining the Tax Base on the Incomes Derived from the Share Participation in Other Organisations
The sum of tax on the incomes from the share participation in the activity of organisations (hereinafter, 'the dividends'), shall be defined with account taken of the following provisions.
1. If a foreign organisation is a source of the income of a taxpayer, the sum of the tax in relation to the received dividends shall be determined by the taxpayer independently, on the basis of the received dividends and the corresponding tax rate stipulated by Item 3 of Article 284 of this Code.
Taxpayers receiving dividends from a foreign organisation, including through the permanent representation of a foreign organisation in the Russian Federation, shall have no right to reduce the sum of tax calculated in conformity with this Chapter by the sum calculated and paid up at the place of location of the source of the income, unless otherwise stipulated by an international treaty.
2. For the taxpayers not indicated in Item 3 of this Article, for the incomes in the form of dividends, except for those indicated in Item 1 of this Article, the tax base for the earnings received from the participating interest in other organisations shall be estimated by a tax agent with regard to the specific aspects established by the present Item.
If a Russian organisation is a source of the earnings of a taxpayer, this organisation shall be recognised as a tax agent and it shall determine the tax amount with due account of this Item.
The tax amount subject to withholding from the incomes of the taxpayer who received dividends shall be calculated by the tax agent according to the following formula:
N = K x S x(d - D), n
where:
dividends
N K
is the tax amount subject to withholding; stands for the ratio of the sum of dividends liable
to distribution in favour of the taxpayer who received
to the total sum of dividends subject to distribution by the tax
agent; S stands for the tax rate fixed by Subitems 1 and 2 of
Item 3 n in Article 284 or Item 4 in Article 224 of this Code; d is the total sum of dividends to be distributed by a tax
agent to the benefit of all recipients thereof;
D is the total sum of dividends received by the tax agent in the
current reporting (tax) period and in the previous reporting
(tax) period (except for the dividends indicated in Subitem 1
of Item 3 in Article 284 of this Code) by the time of the distribution of the dividends in favour of
taxpayers, dividend recipients, provided that the given dividend
amounts were not recorded earlier during the estimation of the tax
base defined in respect of incomes received by the tax agent in
the form of dividends.
If the value H is a negative magnitude, no duty of tax payment shall arise and no compensation from the budget is made.
2.1. When receiving incomes in the form of dividends on the property transferred for trust management, as the recipient of such income shall be deemed the settler (settlers) of the trust management (beneficiary). If the trust manager is a Russian organisation and the settler (settlers) of trust management (beneficiary) is a foreign person, when receiving such incomes, the trust manager shall be deemed a tax agent in respect of the incomes in the form of dividends from which tax was not deducted by a tax agent at source or tax was deducted in the amount which is lower that the one which is estimated on the income in the form of dividends for the cited foreign organisation.
3. If the Russian tax organisation pays out dividends to a foreign organisation and (or) to a natural person who is not a resident of the Russian Federation, the tax base for the tax paying receiver of the dividends in every such payment shall be defined as the sum of the paid out dividends, and the rate established by Subitem 3 of Item 3 of Article 284 or by Item 3 of Article 224 of this Code accordingly shall be applied to it.
Article 275.1. Specifics of Determining the Tax Base by Taxpayers Exercising the Activities Connected with the Use of Objects Belonging to Auxiliary Works and Services
The taxpayers which include subdivisions exercising the activities connected with the use of objects belonging to auxiliary works and services shall determine the tax base for the said activities apart from the tax base for other types of activities.
For the purposes of this Chapter, auxiliary works and services shall comprise truck farms, housing and communal units, socio-cultural objects, training centres and other similar units, works and services engaged in realisation of goods, works, services both for their own workers and for outside persons.
Housing and communal units shall include housing stock, hotels (except for tourist ones), houses and hostels for visitors, exterior improvement objects, artificial constructions, basins, beach constructions and equipment, as well as gas supply, heating and electric power supply units, sections, workshops, bases, repair shops, garages, special machines and equipment,
warehouses intended for maintenance and repair of housing and communal servicing units, of socio-cultural objects and of facilities for sports and physical training.
Socio-cultural establishments shall comprise health protection facilities, cultural establishments, pre-school establishments for children, rest camps for children, sanatoriums (preventoriums), recreation departments, pensions, facilities for sports and physical training (including tracks, race tracks, stables, tennis courts, fields for playing golf and badminton, rehabilitation centres), non-productive consumer servicing units (bath houses and saunas).
Where subdivisions of a taxpayer incur losses while exercising activities connected with the use of the establishments indicated in this Article, such losses shall be recognised for the purposes of taxation, when the following conditions are met:
if the value of goods, works or services sold by a taxpayer exercising activities connected with the use of the objects indicated in this Article corresponds to the cost of similar services rendered by specialised organisations exercising similar activities connected with the use of such objects;
if the outlays on the maintenance of housing and communal units, socio-cultural establishments, as well as truck farms, and other similar units, works and services do not exceed ordinary outlays on servicing similar objects by the specialised organisations for which these activities are basic;
if the terms for the provision of services or performance of works by the taxpayer do not significantly differ from those for the provision of services or performance of works by specialised organisations for which this activity is a basic activity.
If any one of the said conditions is not met, a taxpayer shall be entitled to extend the losses incurred by him while exercising the activities connected with the use of units of auxiliary works and services to the term of ten years at most and to direct for the recompense thereof only the profits gained while exercising the said types of activities.
Taxpayers, whose work force size amounts to at least 25 per cent of the employed population of an appropriate inhabited locality and which have within the composition thereof structural subdivisions engaged in operation of the housing stock, as well as the facilities cited in Parts Three and Four, are entitled to take actually made outlays on the maintenance of the cited facilities for taxation purposes.
Part eight is abrogated from January 1, 2011. Part nine is abrogated from January 1, 2011.
See the text of part nine of Article 275.1
Article 276. Specifics of Defining the Tax Base of Participants in an Agreement on the Trust Management of Property
1. The tax base of participants in an agreement on the trust management of property shall be determined:
in compliance with Item 3 of this Article, if under the terms and conditions of the said agreement the founder of trust management is the beneficiary;
in compliance with Item 4 of this Article, if under the terms and conditions of the said agreement the founder of trust management is not the beneficiary.
2. For the purposes of this Chapter, into the income of the trust manager shall not be included the property (property rights) handed over under a contract of trust management of property. The remuneration received by a trust manager within the term of validity of an agreement on the trust management of property shall be his income from sale and shall be taxable in the established procedure. With this, the outlays connected with trust management shall be recognised as outlays of a trust manager, if the agreement on the trust management of property does not provide for the reimbursement of the said outlays by the founder of trust management.
Every month the trustee shall calculate, as cumulative and accruing, the incomes and expenses relating to the trust administration of property and shall provide information to the trustor (beneficiary) on the incomes received and expenses incurred for the purpose of their being taken into account by the trustor (beneficiary) in tax base assessment in accordance with this Chapter. As for the trust administration of securities the trustee shall calculate incomes and expenses in the procedure envisaged by Article 280 of this Code.
3. The incomes of the founder of trust management under a contract of trust management of property shall be included in the composition of his proceeds or extra-sale incomes depending on the type of income received.
The outlays connected with the implementation of an agreement of trust management (including property depreciation, as well as the remuneration of the trust manager) shall be recognised as expenses relating to the manufacture or as extra-sale outlays of the founder of trust management depending on the type of expense incurred.
4. The incomes of the beneficiary under an agreement of trust management shall be included into the composition of his extra-sale incomes and shall be taxable in the established procedure.
With this, the outlays connected with the execution of an agreement of trust management of property (except for remuneration of the trust manager, if the said agreement provides for paying the remuneration not at the expense of the decrease of the incomes gained within the framework of the execution of this agreement) shall not be taken into account by the founder of trust management while determining the tax base, but shall be taken into account for the purposes of taxation in the composition of the beneficiary's outlays.
Paragraph three is abrogated from January 1, 2011. 4.1. The losses incurred within the validity term of a trust management agreement as a
result of using the property transferred under trust management shall not be deemed the losses incurred by the founder (beneficiary) which are accounted for for taxation purposes in compliance with this chapter.
5. In the event of termination of an agreement on trust management, the property (including the property rights) transferred under the trust management may be returned under the terms and conditions of the said agreement to the founder of trust management or transferred to another person.
In the event of the return of property, the founder of trust management shall not gain incomes (incur losses), regardless of the arising of a positive (negative) difference between the cost of the property transferred under trust management at the moment of entry into force of the agreement on the trust management of property and at the moment of termination thereof.
6. The provisions of this Article (except for the provisions of Paragraph One of Item 2 of this Article) shall not extend to a management company or participants (founders) of an agreement on the trust management of property constituting an isolated property complex - a unit fund.
Article 277. Specifics in Defining the Tax Base on the Incomes Derived When Handing over Property to the Authorised (Pooled) Capital (Fund, Property of the Fund)
1. When placing the emitted shares (participation shares, partner's shares), the incomes and the outlays of the tax paying emitter, and the incomes and the outlays of the taxpayer acquiring such shares (participation shares, partner's shares) (hereinafter, the shareholder (participant, partner), shall be defined with account taken of the following:
1) for a taxpayer that is an issuer no profit (loss) emerges when a property item (property right) is received as payment for shares (stakes, participatory shares) floated by the taxpayer;
2) for a taxpayer that is a shareholder (stakeholder, a holder of a participatory share) no
profit (loss) emerges when property (property right) is transferred as payment for share (stakes, participatory shares) floated.
With this, the cost of the acquired shares (participation shares, partner's shares) for the purposes of this Chapter shall be recognised as equal to the cost (residual cost) of the contributed property (rights of property), defined subject to the data of tax registration, as on the date of the transfer of ownership with regard to the said property (property rights or non-property rights having a value in terms of money (hereinafter referred to in this Article as "property rights")) and with the account taken of additional outlays which for the purposes of taxation shall be recognised as incurred by the transmitting side in the event of such contribution.
In this case property items (property rights) received in the form of a contribution (deposit) to the charter (contributed) capital of an organisation shall be accepted for taxation purposes at the value (balance value) of the property items (property rights) received as contribution (deposit) to the charter (contributed) capital. The value (balance value) shall be assessed according to the transferring party's data of records kept for taxation purposes as of the date of transfer of the right of ownership to said property items (property rights) with account taken of the additional expenses incurred by the transferring party when such a contribution (deposit) is made, provided these expenses are earmarked as a contribution (deposit) to the charter (contributed) capital. If the receiving party cannot provide documentary proof of the value of the property items (property rights) or of a portion thereof then the value of these property items (property rights) or of the portion thereof shall be deemed equal to zero.
When property items (property rights) are contributed (deposited) by natural persons and by foreign organisations the value (balance value) thereof shall be deemed the documented expenses incurred towards the acquisition (creation) thereof with account taken of depreciation (accumulated depreciation) accrued for the purposes of profit (income) taxation in the state where the transferring party is a tax resident but not exceeding the market value of the property items (property rights) confirmed by an independent appraiser acting under the legislation of the said state.
The value of property items (property rights) received as a result of privatisation of state or municipal property as a contribution to the charter capitals of organisations shall be recognised for the purposes of this Chapter at the value (balance value) assessed as of the date of privatisation according to bookkeeping rules.
2. When an organisation is liquidated and the property of the liquidated organisation is distributed, the incomes of the tax paying shareholders (participants, partners) of the liquidated organisation shall be defined proceeding from the market price of the property (rights of property), received by them, as at the moment of the receipt of the given property minus the cost of the shares (participation shares, partner's shares), actually paid (regardless of the form of payment) for by the corresponding shareholders (participants, partners) of this organisation.
2.1. When liquidating a Russian organisation that is a market partner of the International Olympic Committee in compliance with Article 3.1 of Federal Law No. 310-FZ of December 1, 2007 on the Organisation and Holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi, on the Development of the Town of Sochi as a Mountain Climatic Health Resort and on Amending Certain Legislative Acts of the Russian Federation and in whose incomes the share of incomes received in connection with the discharge of obligations of a market partner of the International Olympic Committee according to the results of each tax period amounts to at least 90 per cent of the sum of all incomes received within the cited period, a stockholder (participant) shall not have taxable incomes, if such organisation is liquidated within the period while the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi are organised, which is fixed by Part 1 of Article 2 of the cited Federal Law.
3. No profit (loss) recorded for taxation purposes arises with tax paying shareholders (participants, partners) in cases of the reorganisation of the organisation, regardless of the form of this reorganisation.
4. Where a reorganisation takes place in the form of a merger, affiliation or transformation that envisages conversion of the shares of the organisation reorganised into the shares of the emerging organisations or into the shares of the organisation to which the affiliation is made the value of the shares of emerging organisations or of the organisation to which the affiliation is made received by the shareholders of the organisation reorganised shall be deemed equal to the value of the converted shares of the organisation reorganised according to the data of the shareholder's records for taxation purposes as of the date of completion of the reorganisation (as of the date when an entry is made in the Uniform State Register of Legal Entities on the termination of activity of each affiliated legal entity - if the reorganisation is in the form of an affiliation).
The similar procedure is applicable in the assessment of the value of stakes (participatory shares) received as a result of an exchange of stakes (participatory shares) of an organisation reorganised.
5. Where a reorganisation takes place in the form of separation or division that envisages conversion or distribution of the shares of the newly emerging organisations among the shareholders of the organisation reorganised the aggregate value of the shares of each formed organisation and of the organisation re-reorganised received by a shareholder as a result of the reorganisation shall be deemed equal to the value of the shares of the organisation reorganised that were held by the shareholder assessed according to the data of the shareholder's records for taxation purposes.
The value of the shares of each newly formed organisation and of the organisation reorganised received by a shareholder as a result of the reorganisation shall be assessed in the following procedure.
The value of shares of each newly formed organisation shall be deemed equal to the portion of value of the shares of the organisation reorganised held by the shareholder, pro rata to the ratio of the net asset value of the organisation formed to the net asset value of the organisation reorganised.
The value of the shares of the organisation reorganised (reorganised after the completion of the reorganisation) held by the shareholder shall be calculated as the difference between the value of acquisition, by the shareholder, of shares of the organisation reorganised and the value of the shares of all newly formed organisations held by this shareholder.
The value of net assets of the organisation reorganised and of the newly formed organisations shall be calculated according to the data of the separation balance sheet as of the date of approval thereof by shareholders in the established procedure.
A similar procedure shall be applicable in the assessment of value of the stakes (participatory shares) received as a result of an exchange of stakes (participatory shares) of an organisation reorganised.
Where a reorganisation takes place in the form of a separation that envisages the acquisition, by the organisation reorganised, of shares (a stake, participatory share) of the organisation separated the value of these shares (stake, participatory share) shall be deemed equal to the value of net assets of the organisation separated, as of the date of the state registration thereof.
If the value of net assets of one or several organisations formed (reorganised) with the participation of their shareholders is negative the value of acquisition of the shares of each formed (reorganised) organisations received by a shareholder as a result of the reorganisation shall be deemed equal to the portion of value of the shares of the organisation reorganised held by the shareholder pro rata to the ratio of the amount of the charter capital of each organisation
formed with the participation of shareholders to the value of the charter capital of the organisation reorganised, as of the last accounting date preceding the reorganisation.
6. Information on the net assets of organisations (reorganised and formed) according to the data of the separation balance sheet shall be published by the organisation reorganised within 45 calendar days after the date of the decision on the reorganisation in a printed publication intended for the publication of information on state registration of legal entities and it shall also be provided to taxpayers that are shareholders (stakeholders, holders of participatory shares) of the organisations reorganised on their applications in writing.
Article 278. Specifics in Defining the Tax Base for Incomes Received by Participants in a Contract of Simple Partnership
1. For the purposes of this Chapter, the taxpayer's handing over of the property, including of the rights of property, by way of contributions of the participants in simple partnerships (hereinafter "the partnership") shall not be recognised as the sale of commodities (works, services).
2. If any of the participants in the partnership is a Russian organisation or natural person who is a tax resident of the Russian Federation, the incomes and the outlays of such partnership shall be recorded by the Russian participant for the purposes of taxation regardless of the fact on whom the maintenance of the partnership's affairs is imposed in accordance with the agreement.
3. The participant in the partnership who is recording the incomes and outlays of this partnership for the purposes of taxation shall be obliged to define in accordance with the progressive total by the results of every reporting (tax) period the profit of every participant in the partnership proportionately to the share of the corresponding participant of the partnership, established by the agreements, in the profit of a partnership received over the reporting (tax) period from the activity of all the participants in the framework of the partnership. On the sums of the due (distributed) incomes, the participant in the partnership recording the incomes and outlays shall be obliged every quarter, before the 15th day of the month following the reporting (tax) period, to inform every participant of the partnership of the sums of incomes due (distributed) to every participant in the partnership.
4. The incomes received from participation in a partnership shall be included in the composition of the extra-sale incomes of tax paying participants in the partnership, and shall be subject to taxation in the order established by this Chapter. The losses of the partnership shall not be distributed among its participants and shall not be taken into account by them in taxation.
5. If the agreement of a simple partnership ceases to operate, its participants, when distributing the income from the partnership's activity, shall not correct the incomes they have earlier recorded in the taxation against the incomes they have actually derived when the income from the partnership's activity was distributed.
6. If the agreement of a simple partnership ceases to operate and the property is returned to the participants in this agreement, the negative difference between the evaluation of the returned property and the estimate in accordance with which this property was earlier handed over under the simple partnership agreement, shall not be recognised as a loss for the purposes of taxation.
Article 278.1. The Specifics of Estimating the Tax Base for the Incomes Received by Participants in a Consolidated Group of Taxpayers
1. The tax base for the incomes received by all the participants in a consolidated group of taxpayers (hereinafter referred to in this article as the consolidated tax base) shall be estimated
on the basis of the sum of all the incomes and the sum of all the outlays of the participants in the consolidated group of taxpayers accountable for the taxation purposes, subject to the specifics established by this article.
In so doing, the incomes of participants in a consolidated group of taxpayers which are subject to taxation at the source of this incomes payment shall not be included in the consolidated tax base.
2. The tax records of the operations made between participants in a consolidated group of taxpayers shall be kept in compliance with Article 321.2 of this Code.
3. The participants in a consolidated group of taxpayers shall not form reserves against doubtful debts in compliance with Article 266 of this Code, as regards debts of either participant in this group to another participant in it.
Participants in a consolidated group of taxpayers shall restore a reserve against doubtful debts to the amount of debts related to the other participants in this group. The appropriate amounts shall be included in the off-sale outlays in the tax period preceding the tax period in which a taxpayer became a participant in the consolidated group of taxpayers.
4. Participants in a consolidated group of taxpayers shall not form reserves for warranty repair and after-sales service in compliance with Article 267 of this Code, as regards the sale of commodities (works) to the other participants in this group.
When a taxpayer enters a consolidated group of taxpayers, the reserve against warranty repair and after-sales service shall be restored in the part thereof related to the works (services) sold to the other participants in this group. In so doing, the limit amount of the reserve estimated in compliance with Item 3 of Article 267 of this Code shall be corrected, this excluding operations between participants of the same consolidated group of taxpayers when estimating the indices of the outlays on warranty repair and after-sales service actually made by the taxpayer, in the amount of the proceeds from the sale of the cited commodities (works) for the previous three years, as well as of the proceeds from the sale of commodities (works) for the previous three years, and also of the proceeds from the sale of the cited commodities (works) for the accounting (tax) period.
The index showing the proceeds from the sale of commodities (works) for the previous three years before the start of the tax period in which a taxpayer joined a consolidated group of taxpayers shall not be corrected. In the tax periods in which a taxpayer is a participant in a consolidated group of taxpayers, this index shall not include proceeds from the sale of the cited commodities (works) to the other participants in such group.
The sums of restored reserves against a warranty repair and after-sales service, in particular as a result of reduction of the limit amount of a reserve, shall be included in off-sale incomes in the tax period preceding the tax period in which a taxpayer became a participant in a consolidated group of taxpayers.
5. Banks participating in a consolidated group of taxpayers shall not form reserves against probable loan losses resulting from loan debts and from those equated to them, including debts on interbank credits and deposits, in compliance with Article 292 of this Code, as regards debts of participants in the consolidated group of taxpayers with respect to the other participants in this group.
Banks shall restore a reserve against probable loan losses resulting from loan debts and from those equated to them, including debts on interbank credits and deposits, to the sum of the debts related to other participants in this group. The appropriate amounts shall be included in the off-sale outlays in the period preceding the tax period in which a bank joined a consolidated group of taxpayers.
6. The participants in a consolidated group of taxpayers that have suffered losses estimated in compliance with this chapter in the tax periods preceding the tax period when they joined this group are not entitled to reduce the consolidated tax base by the total amount of the
losses suffered by them (by a part of this sum) (to carry it forward) in the procedure established by Articles 275.1 and 283 of this Code, starting from the tax period in which they joined such group.
It is not allowed to add losses of the participants in a consolidated group of taxpayers (including the losses suffered from the use of service sector facilities in compliance with Article 275.1 of this Code) sustained by them before joining this group to the consolidated tax base. The cited provision shall likewise extend to the losses suffered by the organisations that joined a consolidated group of taxpayers by way of affiliation to a participant in this group or merger with a participant in such group.
7. The normative standards of the taxable outlays provided for by Items 16 and 24.1 of Part Two of Article 255, Subitem 6 of Item 2 of Article 262, Subitems 11 and 48.2 of Item 1, Items 2 and 4 of Article 264, Item 4 of Article 266, Subitem 4 of Item 2 of Article 296 of this Code shall be applied by each participant in a consolidated group of taxpayers.
8. The specifics of estimation of the tax base for operations in securities and financial instruments of forward transactions established by this Code for taxpayers which are not professional participants in the securities market, as regards separate estimation of the tax base, and also as regards the reduction of the tax base by the sum of suffered losses and carry- forward of losses, shall apply when estimating the consolidated tax base.
9. The rules established by this article shall extend solely to the estimation of the tax base in respect of which the tax rate established by Item 1 of Article 284 of this Code is applied.
Participants in a consolidated group of taxpayers shall independently estimate in compliance with this chapter the tax base to which other tax rates are applied. The tax base cited in this paragraph shall not be taken into account when estimating tax in respect of a consolidated group of taxpayers.
Federal Law No. 336-FZ of November 28, 2011 supplemented this Code with Article 278.2. The Article shall enter into force from January 1, 2012, but at the earliest upon the expiry of a month from the day of the official publication of the said Federal Law
Article 278.2. The Specifics of Estimating the Tax Base for the Incomes Derived by the Parties to an Agreement of Investment Partnership
1. Records of incomes and outlays of an investment partnership must be kept for the taxation purposes by the organisation which is a party to the agreement of investment partnership and a tax resident of the Russian Federation in compliance with this chapter.
Records of incomes and outlays of an in investment partnership may be only kept by a foreign organisation if the activities thereof create its permanent representation in the Russian Federation.
2. The party to an agreement of investment partnership which is the managing partner responsible for keeping tax records (hereinafter referred to in this article as the managing partner responsible for keeping tax records) shall estimate for the accounting (tax) period the profit (loss) resulting from the activities within the framework of the investment partnership as a progressive total on the basis of the results of each accounting (tax) period. In so doing, the profit (loss) of each party to an agreement of investment partnership shall be estimated in proportion to the participatory share of each such party in the investment partnership's profit fixed by such agreement of investment partnership.
When estimating the profit (loss) resulting from the activities within the framework of an investment partnership, the managing partner responsible for keeping tax records shall not take into account the incomes paid to the parties to the agreement of investment partnership in the form of dividends on securities and participatory shares in the authorized capital of organisations acquired within the framework of the investment partnership. The cited incomes
shall be included in the incomes of the parties to the investment partnership resulting from share participation in the activities of organisations.
3. As the income of a foreign organisation resulting from participation in an investment partnership shall be deemed the amount of income of the investment partnership corresponding to the participatory share of this organisation in the incomes of the investment partnership established by the agreement of investment partnership. In so doing, the incomes of the investment partnership shall be estimated in compliance with this article.
4. The tax base for the incomes derived by the parties to an agreement of investment partnership shall be estimated separately in respect of the following operations within the framework of the investment partnership:
1) in the securities circulating in the organised securities market; 2) in the securities that do not circulate in the organised securities market; 3) in financial instruments of forward transactions that do not circulate in the organised
market; 4) in participatory shares in the authorised capital of organisations; 5) other operations of the investment partnership. 5. The tax base for incomes derived from participation in an investment partnership shall
estimated apart from the tax base for incomes derived from other taxpayerТs operations, if not otherwise established by this article.
6. The sums corresponding to the taxpayer's share in the outlays made by a managing partner in the interests of all the partners for running the partners' common business shall reduce incomes derived from the operations cited in Item 4 of this article in proportion to the sums of incomes derived from appropriate operations.
The taxpayer's share in the cited outlays shall be estimated in compliance with the shares of participation thereof in the profits of the investment partnership established by the agreement of investment partnership.
If the cited outlays are made out of the assets kept on the account of an investment partnership, the sum of the appropriate outlays of a taxpayer shall be estimated by him on the basis of the data provided by the managing partner responsible for keeping tax records.
The outlays of a managing partner in the interests of all the partners for running the partners' common business, in particular those made out of the assets kept on an investment partnership's account, shall not be accounted by the managing partner responsible for keeping tax records when estimating the tax base in compliance with Item 2 of this article.
The sums paid by the parties to an agreement of investment partnership to reimburse the outlays made by a managing partner in the interests of all the partners for running the partners' common business shall not be recognized as the managing partner's incomes.
7. The taxpayer's outlays on paying remuneration to the parties to an agreement of investment partnership which are managing partners for running the partners' common business shall reduce incomes derived from the operations cited in Item 4 of this article in proportion to the amounts of income derived from appropriate operations.
If remuneration is paid to the parties to an agreement of investment partnership which are managing partners out of the assets kept on the account of the investment partnership, the sum of the appropriate taxpayer's outlays shall be estimated on the basis of the data presented by the managing partner responsible for keeping tax records.
The outlays on paying remuneration to the parties to an agreement of investment partnership which are managing partners, including those made out of the assets kept on the investment partnership's account, shall not be accounted by the managing partner responsible for keeping tax records when estimating the tax base in compliance with Item 2 of this article.
8. The incomes of the taxpayers which are managing partners in the form of remuneration for running the partners' common business shall be included in the composition of
their sales incomes estimated in compliance with Article 249 of this Code. 9. The tax base for the incomes derived from participation in an investment partnership
shall estimated as the sum of incomes derived from the operations cited in Item 4 of this article reduced by the amounts of outlays cited in Items 6 and 7 of this article and the losses (including those of the previous tax periods accounted in compliance with Article 283 of this Code) resulting from appropriate operations, unless otherwise provided for by this article.
If the value obtained in such a way is negative, it shall be deemed a taxpayer's loss resulting from participation in an investment partnership in respect of appropriate operations, while the tax base for appropriate operations shall be deemed equal to zero.
10. If a taxpayer participates in several investment partnerships, the tax base for the incomes derived from participation in investment partnerships shall be estimated by him in total in respect of all the investment partnerships where he participates, subject to the provisions of Item 4 of this article.
The provisions of this item shall also extend to the sums of losses of the previous tax periods accounted in compliance with Article 283 of this Code.
11. An investment partnership's losses resulting from the operations cited in Item 4 of this article shall be distributed to the parties to an agreement of investment partnership in proportion to the share of participation of each of them in the profits of the investment partnership established by the agreement of investment partnership and shall be accounted by them for taxation purposes in compliance with this article and Article 283 of this Code.
12. In the event of a taxpayer's withdrawal from an investment partnership as a result of the cession of rights and duties under the agreement of investment partnership, as well as of the apportionment of a share from the partners' common property, the tax base shall be estimated as the incomes derived by the taxpayer when withdrawing from the investment partnership reduced by the value of the taxpayer's contribution to the investment partnership paid by him by the time of withdrawal from the investment partnership and/or of the sums paid by the taxpayer for acquisition of the rights and duties under the agreement of investment partnership.
If when withdrawing from an investment partnership a taxpayer receives incomes in the form of property and/or property rights which are under the partners' common ownership, the amount of the appropriate incomes shall be estimated on the basis of the tax registration data of the investment partnership. In so doing, when returning property and/or property rights to the parties to an agreement of investment partnership, the negative difference between the estimate of the property and/or property rights to be returned and the estimate at which this property and/or property rights have been previously transferred under an agreement of investment partnership shall not be deemed a loss for the taxation purposes.
Where the value estimated in compliance with this item is negative, it shall be deemed a taxpayer's loss suffered when withdrawing from an investment partnership, while the tax base shall be deemed equal to zero.
The taxpayer's loss suffered when withdrawing from an investment partnership shall be accounted in estimation of the tax base for operations in the securities that do not circulate in the organised securities market.
13. When dissolving or terminating an agreement of investment partnership, in the tax base shall be included the incomes derived from the operations of the investment partnership in the accounting (tax) period in which the agreement of investment partnership became invalid and shall not be included the incomes derived by the taxpayer when dissolving or terminating this agreement.
When estimating the tax base in case of dissolving or terminating an agreement of investment partnership, the incomes derived from the operations cited in Item 4 of this article shall be reduced by the sum of the outlays cited in Items 6 and 7 of this article and shall not be
reduced by the amount of a taxpayer's contribution to the partner's common business. If the value estimated in compliance with this item in respect of one or several kinds of
incomes cited in Item 4 of this article is negative, the appropriate amounts shall be deemed the taxpayer's loss suffered when dissolving or terminating the agreement of investment partnership while the tax base shall be deemed equal to zero.
The taxpayer's losses suffered when dissolving or terminating an agreement of investment partnership shall be accounted by him in estimation of the tax base in compliance with Item 10 of this article and/or shall be carried forward in compliance with Article 283 of this Code.
As a taxpayer's loss shall not be deemed the negative difference between the estimate of the property and/or property rights transferred thereto when dissolving or terminating an agreement of investment partnership and the estimate at which this property and/or these property rights have been earlier transferred under the agreement of investment partnership.
Federal Law No. 57-FZ of May 29, 2002 amended Article 279 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law and shall cover the legal relations arising from January 1, 2002 See the previous text of the Article
Article 279. Specifics in Defining the Tax Base in Cases of Cession (Transfer) of the Right of Claim
1. If the tax paying seller of the commodity (works, services) who calculates the incomes (outlays) using the method of calculation cedes the right of claim for a debt to a third person before the term of payment fixed in the agreement on the realisation of commodities (works, services) sets in, the negative difference between the income from the realisation of the right of claim for the debt and the cost of the realised commodity (works, services) shall be recognised as the taxpayer's loss. In this case, the amount of the loss shall not exceed for the purposes of taxation the sum of interest which the taxpayer would have paid, taking into account the demands of Article 269 of this Code on the debt liability, equal to the income from the cession of the right of claim, over the period from the date of cession to the date of payment provided for by a contract of sale of goods (works, services). The provisions of this Item shall likewise apply to a taxpaying creditor for passive debts.
2. If the tax paying seller of commodities (works, services) calculating the incomes (the outlays) by the method of calculation cedes the right of claim for debt to a third person after the term of payment fixed by the agreement on the sale of commodities (works, services) sets in, the negative difference between the income from the sale of the right of claim for the debt and the cost of the sold commodity (works, services) shall be recognised as a loss under the transaction on the cession of the right of claim which shall be included in the composition of the taxpayer's extra-sale outlays. The loss shall in this case be accepted for the purposes of taxation in the following way:
- 50 per cent of the sum of the loss shall be included in the composition of the extra-sale outlays as on the date of cession of the right of claim;
- 50 per cent of the sum of the loss shall be included in the composition of the extra-sale outlays after 45 calendar days from the day of cession of the right of claim.
The provisions of this Item shall likewise apply to a taxpaying creditor for passive debts. 3. If a taxpayer who has bought the right of claim for the debt subsequently realises the
right of claim, the said transaction shall be considered as sale of financial services. The income (earnings) derived from the sale of financial services shall be defined as the cost of the property
due to this taxpayer when he subsequently cedes the right of claim or when the corresponding liability ends. In this case, when defining the tax base, the taxpayer shall have the right to reduce the income he has derived from the sale of the right of claim by the sum of the outlays made on the acquisition of the said right of claim for the debt.
Article 280. Specifics in Defining the Tax Base on Transactions with Securities
1. The procedure for referring the objects of civil rights to securities shall be established by the civil legislation of the Russian Federation and by the applicable legislation of foreign states.
The procedure for referring securities to emission ones shall be established by the national legislation.
If transactions with securities can also be qualified as a transaction with the financial instruments of futures transactions, the taxpayer shall on his own choose the procedure for the taxation of such transaction.
For transactions with mortgage deeds, the tax base shall be determined in compliance with Items 1 and 3 of Article 279 of this Code.
2. The taxpayer's incomes from transactions involved in the sale or in some other form of the withdrawal of securities (redemption included) shall be defined proceeding from the sale price or of the other form of withdrawal of a security, as well as from the sum of the accumulated (coupon) income, paid by the purchaser to the taxpayer, and from the sum of the interest (coupon) income paid out to the taxpayer by the issuer (by the bill giver). In this case, into the taxpayer's income from the sale or from another form of the withdrawal of securities shall not be included the sums of interest (coupon) income earlier recorded in the taxation.
Incomes of a taxpayer from transactions of sale or other disposal of foreign-currency denominated securities (including, as a result of redemption) shall be assessed at the exchange rate of the Central Bank of the Russian Federation effective as of the date of transfer of the right of ownership or as of the date of redemption.
Abrogated from January 1, 2010. The outlays made on the sale (or on another form of the withdrawal) of securities,
including investment shares of a unit fund, shall be defined proceeding from the price of acquisition of the security (including the outlays on the acquisition thereof), from the expenditures on the sale thereof, from the amount of discounts on the estimated cost of investment shares and from the sums of the accumulated interest (coupon) income paid up by the taxpayer to the seller of the security. In this case, into the outlays shall not be included the sums of the accumulated interest (coupon) income earlier recorded in taxation.
In the assessment of sales expenses (in the event of other disposal) of securities the acquisition price of a foreign-currency denominated security (including the expenses towards the acquisition thereof) shall be assessed at the exchange rate of the Central Bank of the Russian Federation effective as of the time when the security was recorded on the books. No ongoing re-valuation shall be carried out in respect of foreign-currency denominated securities.
In the event of a sale of shares received by shareholders when organisations were reorganised the acquisition price of such shares shall be deemed the value of the shares assessed in accordance with Items 4 - 6 of Article 277 of this Chapter.
For the purposes of this Chapter, securities shall be likewise deemed sold (acquired) in case of termination of a taxpayer's obligations to transfer (accept) appropriate securities by way of setting off homogeneous counterclaims, in particular when terminating such obligations in the course of making clearing in compliance with the legislation of the Russian Federation.
3. For the purposes of this Chapter, securities shall be recognised as circulated on the organised securities market only if the following conditions are simultaneously observed:
1) if they are admitted into circulation by any one of the trade organisers who has the right to do so in accordance with national legislation;
2) if information on their prices (quotations) is published in the mass media (including electronic), or if it may be supplied by the trade organiser or by another authorised person to any interested person in the course of three years after the date of the performance of transactions with the securities;
3) if within the last three months preceding the date when a taxpayer made a transaction in these securities the market quotation of them was calculated where its is provided for by the applicable legislation.
For the purposes of this Item, the applicable legislation means the legislation of the state in whose territory securities are circulated (making by a taxpayer of civil law transactions entailing the transfer of securities ownership). Where it is impossible to determine unambiguously in whose state's territory transactions in securities have been made outside the organised securities market, including those made through electronic trading systems, a taxpayer shall be entitled to chose independently such state in compliance with the accounting policy adopted by him for the taxation purposes, depending on the location of the securities' seller or purchaser.
4. For the purposes of this Chapter, the market quotation of a security means the average weighted price of the security in the transactions made within a trading day through a Russian trade promoter in the securities market, including a stock exchange - in respect of the securities admitted to trading arranged by such trade promoter in the securities market or by such stock exchange, or the closing price of a security estimated by a foreign stock exchange with respect to the transactions made within a trading day through such stock exchange - for the securities admitted to trading arranged by such stock exchange. If the transactions with one and the same security were made through two or more trade organisers, the taxpayer shall have the right to choose the market quotation formed by one of the trade organisers, on his own. If the trade organiser does not calculate the average weighted price the average weighted price accepted for the purposes of this Chapter shall be half of the sum of the maximum and minimum price of the transactions performed in the course of the trading day through this trade organiser.
Seen as interest (coupon) income shall be the part of the interest (coupon) income the payment of which is envisaged by the terms of the issue of such security, calculated in proportion to the number of calendar days which have passed from the date of issue of the security or from the date of payment of the previous coupon income to the day of making the transaction (to the date of handing over the security).
5. The market price of securities for the purposes of taxation circulated on the organised securities market shall be recognised the actual price of sale or of another form of the withdrawal of securities, if this price lies in the interval between the minimum and the maximum price of the transactions (price interval) with the said security, registered by the trade organiser on the securities market as on the date of carrying out the corresponding transaction. Where a transaction is concluded through a trading organiser the "date of conclusion" of the transaction means the date of the public sale at which the transaction in the security was concluded. Where a security is sold outside of the organised securities market the "date of conclusion" of the transaction shall be deemed the date when all the significant terms and conditions for the transfer of the security are defined, i.e. the date of signing of the contract.
If transactions with one and the same security have been carried out on the said date
through two or more trade organisers on the securities market, the taxpayer shall have the right to choose on his own the trade organiser, the values of whose price interval will be used by the taxpayer for the purposes of taxation.
If on the date of performing the transaction there is no information on the trade organisers' price intervals, the taxpayer shall accept the price interval in the sale of these securities in accordance with the data supplied by the trade organisers on the securities market for the date of the closest auction which has taken place before the day of carrying out the corresponding transaction, even if the auction on these securities was held by the trade organiser only once in the course of the last three months.
If the trade organiser observes the above procedure, the actual price of the sale or of another form of the withdrawal of the securities in the corresponding price interval shall be accepted for the purposes of taxation as the market price.
In the event of sale (acquisition) of securities circulating on the organised securities market at a price lower that the minimum (higher that the maximum) price of transactions on the organised securities market the minimum (maximum) price of the transaction shall be taken for determining the financial result.
In respect of investment shares of open unit investment funds which circulate in the organised securities market, in particular in the event of their acquisition (redemption) from the management company engaged in trust management of the property constituting this unit's investment fund, for the taxation purposes the actual price of a transaction shall be taken, if it corresponds to the estimated value of an investment share determined in the procedure established by the legislation of the Russian Federation on investment funds.
6. As concerns the securities which do not circulate in the organised securities market, for the taxation purposes the actual price of a transaction shall be taken, if such price is within the interval between the minimum and maximum prices fixed on the basis of the estimated price of a security and the extreme prices deviation, if not otherwise established by this Item.
For the purposes of this Article, the extreme price deviation for securities which do not circulate in the organised securities market shall be established at the rate of 20 per cent of the estimated price's rise or reduction.
In the event of sale (acquisition) of securities which do not circulate in the organised securities market at the price which is lower than the minimum (higher that the maximum) price determined on the basis of the estimated value of a security and the extreme prices' deviation, when defining the financial result for the taxation purposes shall be taken the minimum (maximum) price of a security determined on the basis of the estimated price thereof and the extreme prices' deviation.
Federal Law No. 281-FZ of November 25, 2009 suspended the provisions of Paragraph 4 of Item 6 of Article 280 of this Code from January 1 up to December 31, 2010 inclusive On the pricing of securities not circulating in the organised securities market within the period of suspension of the provisions of the said Paragraph, see Item 2 of Article 15 of the said Federal Law
A procedure for fixing the estimated price of securities which do not circulate in the organised securities market shall be established for the purposes of this Chapter by the federal executive power body responsible for the securities market by approbation of the Ministry of Finance of the Russian Federation.
As concerns operations in investment shares of unit investment funds which do not circulate in the organised securities market, in particular in the event of their acquisition from the management company engaged in trust management of the property constituting this open unit
investment fund, for the taxation purposes shall be taken the actual price of a transaction, if it corresponds to the estimated cost of an investment share determined in the procedure established by the legislation of the Russian Federation on investment funds.
As concerns operations in investment shares of closed and interval unit investment funds which do not circulate in the organised securities market, in the event of their acquisition from the management company engaged in trust management of the property constituting an appropriate unit investment fund, for the taxation purposes shall be taken the actual price of a transaction, if it corresponds to the estimated value of an investment share fixed in the procedure established by the legislation of the Russian Federation on investment funds.
If under the legislation of the Russian Federation on investment funds investment shares of unit investment funds whose circulation is restricted are not issued on the basis of the estimated value of an investment share, for the taxation purposes shall be taken the actual price of a transaction, if it corresponds to the sum of monetary assets for which one investment share is issued and which is fixed in compliance with the rules for trust management of a unit investment fund without taking into account the extreme deviation limits.
7. The tax paying share holder selling the shares he has received when the authorised capital of the joint-stock company was augmented, shall define the income as the difference between the sale price and the originally remunerated cost of the share, corrected with account taken of the change in the number of shares as a result of the increase of authorised capital.
8. The tax base on transactions with securities shall be defined by the taxpayer separately, with the exception of the tax base on the transactions with securities, which shall be defined by professional securities market traders. Taxpayers (with the exception of professional market traders carrying out transactioner's activity) shall define the tax base on transactions with the securities circulated on the organised securities market, apart from the tax base on transactions with securities which are not circulated on the organised securities market.
Professional participants of the securities market (including banks) which are not engaged in transactioner's activities, for the purposes of taxation shall determine in their accounting policy a procedure for forming the tax base with regard to transactions in the securities circulating on the organised securities market and the tax base with regard to transactions in the securities not circulating on the organised securities market.
With this, a taxpayer shall independently choose the types of securities (both those circulating on the organised securities market and those not circulating on the securities market) in respect of which other receipts and expenditures related to operation in them, which are determined in compliance with this Chapter, shall be included in the composition of receipts and expenditures when forming the tax base.
9. In the event of sale or any other withdrawal of securities, a taxpayer shall independently choose one of the following methods of writing off as outlays the cost of withdrawn securities in compliance with the accounting policy accepted for the purposes of taxation:
1) in accordance with the prime cost of the acquisitions (FIFO); 2) abrogated from January 1, 2010; 3) in accordance with the cost of one unit. 10. Taxpayers who have incurred a loss (losses) from transactions in securities in the
previous tax period or in the previous tax periods shall have the right to reduce the tax base received on the transactions in securities in the reporting (tax) period (to put off the said losses onto the future), in the order and on the terms established by Article 283 of this Code.
With this, losses from transactions in the securities not circulating on the organised securities market which were incurred in the previous tax period (previous tax periods) may be referred to the decrease of the tax base caused by transactions in such securities which is determined in the reporting (tax) period.
With this, losses from transactions in the securities circulating on the organised securities market incurred in the previous tax period (previous tax periods) may be referred to the decrease of the tax base caused by transactions in the sale of the given category of securities.
During a tax period the transfer for the future of the losses incurred in an appropriate reporting period as a result of transactions in the securities circulating on the organised securities market and in the securities not circulating on the organised securities market shall be effected separately for the said categories of securities within the limits of the incomes gained from transactions in such securities accordingly.
The incomes derived from transactions in the securities circulated on the organised securities market cannot be reduced by the outlays or the losses from transactions in the securities not circulated on the organised securities market.
The incomes derived from transactions in the securities not circulated on the organised securities market cannot be reduced by the outlays or the losses from transactions in the securities circulated on the organised securities market.
The provisions of the Paragraphs from Two to Six of this Item shall not be spread to the professional securities market traders engaged in transactioner's activity.
11. The taxpayers (including banks) engaged in transactioner's activities on the securities market, when determining the tax base and transferring losses for the future in the procedure and on the conditions established by Article 283 of this Code, shall form the tax base and shall determine the amount of the losses to be transferred for the future with the account taken of all incomes (outlays) and the sums of losses resulting from business activities.
During the tax period the carry-forward of damages incurred by the aforesaid taxpayers in a specific accounting period of the current tax period may be effected within the limits of the profit amount resulting from the pursuance of entrepreneurial activity.
Article 281. Specifics in Defining the Tax Base for Transactions in State and Municipal Securities
When placing state securities of member states of the Union State, state securities of the subjects of the Russian Federation and municipal state securities (hereinafter referred to as state and municipal securities), the incomes declared (established) by the issuer in the form of the rate of interest on the nominal cost of the said securities shall be recognised as interest yields, and as regards the securities in respect of which the rate of interest is established, the interest yields on them shall be incomes in the form of the difference between the nominal cost of a security and the cost of its primary distribution calculated as the weighted average price, as on the date when an issue of the securities in compliance with the established procedure was recognised as distributed.
In the taxation of the transactions involved in the sale or other form of the withdrawal of securities, the price of the issue and of the municipal securities shall be recorded without interest (coupon) income that is taxable at a rate other than the one envisaged by Item 1 of Article 284 of this Code, falling on the time of the taxpayer's possession of these securities, the payment of which is envisaged by the terms of the issue of such security.
The taxation of an interest calculated over the time when the state and municipal security was kept on the taxpayer's balance, shall be effected on the terms established by this Chapter. The earnings from the state and municipal securities included in the price of the transaction in whose circulation is included a part of the accumulated coupon interest shall be reduced by the income in the amount of the accumulated coupon income due for the time of the taxpayer's possession of the said security.
Article 282. Details of Tax Base Assessment for REPO Transactions in Securities 1. As a REPO transaction shall be deemed the agreement satisfying the requirements for
REPO agreements contained in the Federal Law on the Securities Market. With this, as the first and second parts of a REPO transaction shall be deemed the first and second parts of the REPO agreement accordingly. As the purchaser under the first part of a REPO transaction and the seller under the first part of a REPO transaction shall be deemed the purchaser under the REPO agreement and the seller under the REPO agreement accordingly. For the purposes of this Article, obligations under the second part of a REPO transaction shall rise on condition that the first part of the REPO transaction is executed.
Where the terms of a REPO transaction provide for the right of the seller under the first part of the REPO transaction prior to the date of execution of the second part of the REPO transaction to transfer to the purchaser under the first part of the REPO transaction in exchange for the securities transferred under the first part of the REPO transaction or for the securities, which they are converted into, some other securities and/or for the right of the purchaser under the first part of a REPO transaction to demand such transfer of the seller under the first part of the REPO transaction, the initial terms of the first part of the REPO transaction shall not apply in case of such transfer for the taxation purposes.
For the purposes of this Article, the second part of a REPO transaction, in particular as regards a REPO transaction under which execution of the second part thereof is determined by the time of claim, must be executed at the latest in one year after the time of execution of the first part of the REPO transaction fixed by the agreement.
The rules of this Article shall apply to REPO transactions of a taxpayer made on account thereof by commission agents, proxies, agents or trust managers (in particular of a trade promoter in the securities market and in trading arranged by a stock exchange) on the basis of appropriate civil law contracts.
For the purposes of this Article, as the dates of execution of the first or second part of a REPO transaction shall be deemed the time stipulated by the REPO agreement for the discharge by the REPO transaction's participants of their obligations in respect of an appropriate part of the REPO transaction. In the event of discharging the obligations involving the securities' supply and payment for them under the first and second parts of a REPO transaction on different dates, as the date of the first part and the date of the second part of the REPO transaction accordingly shall be deemed the latest date when obligations involving payment for or supply of securities are discharged.
Where the date of execution of the first or of the second part of a REPO transaction fixed by the agreement falls on a day off and/or an non-working holiday in compliance with the legislation of the Russian Federation, as the date of execution of the first and second parts of a REPO transaction shall be deemed the working days following it. With this, the actual selling (acquisition) price of a security under both the first and second parts of a REPO transaction shall apply, regardless of the market (estimated) cost of such securities. Such selling (acquisition) price under both parts of a REPO transaction shall be estimated subject to the accumulated interest (coupon) income as of the date of actual execution of each part of the REPO transaction.
The date of discharging obligations under the second part of a REPO transaction may be changed both for a decrease of the term of the REPO transaction and for an increase thereof. The transactions for which the date of execution of the second part thereof is determined by the time of claiming shall be deemed REPO transactions, if the REPO agreement establishes a procedure for fixing the price for the second part of the REPO transaction and if the second part of the REPO transaction is executed within one year after the date when the parties thereto discharge obligations in respect of the first part of the REPO transaction.
With respect to the REPO transactions to be made through a trade promoter in the securities market (a stock exchange) or to be executed through a clearing organisation, any alteration of the date for execution of the second part of a REPO transaction made in
compliance with the rules of a trade promoter in the securities market (a stock exchange) or of the clearing organisation shall deemed for the purposes of this article an alteration of the term of the REPO transaction.
For the purposes of this Article, the REPO rate shall be determined when making a REPO transaction and may be fixed or estimated one. The REPO rate must enable to estimate the rate of interest as of the end of an accounting (tax) period and may be changed as agreed by the parties to the REPO agreement.
If on the date of execution of the second part of a REPO transaction the obligation to sell (acquire) securities under the second part of the REPO transaction is not discharged in full or in part (hereinafter referred to in this Chapter as improper execution of the second part of a REPO transaction) but a procedure for settling counterclaims have been followed in compliance with the requirements provided for by Item 6 of this Article, the provisions established by Item 6 of this Article shall apply.
In other instances when the second part of a REPO transaction is improperly discharged, the parties to the REPO transaction shall recognise the sale (acquisition) of the securities which have not been transferred according to the second part of the REPO transaction subject to the provisions which are established by Article 280 of this Code. The incomes derived from selling securities in compliance with the first part of a REPO transaction shall be estimated by the seller for the first part of the REPO transaction as of the date of execution of the second part of the REPO transaction, if the procedure for settling counterclaims is not provided for by the REPO agreement or as of the end day of the time period provided for by the REPO agreement for carrying out by the parties thereto the procedure for settling counterclaims, if the settlement procedure has not been carried out in a proper way, or as of the date of early termination of the REPO agreement with the consent of the parties thereto. In so doing, incomes shall be estimated on the basis of the market prices effective on the date of transfer of securities' ownership when executing the first part of the REPO transaction or, if other securities have been transferred to the purchaser in compliance with the first part of the REPO transaction in exchange for the securities transferred in compliance with the first part of the REPO transaction or for the securities, which they have been converted into, on the date when they are transferred to the purchaser in compliance with the first part of the REPO transaction.
The outlays on acquisition of the securities which have not been transferred in compliance with the second part of a REPO transaction shall be recognised by the purchaser in the first part of the REPO transaction according to Subitem 7 of Item 7 of Article 272 of this Code as of the date of execution of the second part of the REPO transaction, if a procedure for settling counterclaims is not provided for by the REPO agreement, or on the end date of the time period provided for by the REPO agreement for carrying out by the parties to the REPO agreement a procedure for settling counterclaims, if the settlement procedure has not been carried out in a proper way, or as of the date of an early termination of the REPO transaction by agreement of the parties thereto and shall be estimated on the basis of the market prices effective on the date of transfer of securities' ownership when executing the first part of the REPO transaction or, if other securities have been transferred to the purchaser in compliance with the first part of the REPO transaction in exchange for the securities transferred in compliance with the first part of the REPO transaction or for the securities, which they have been converted into, on the date when they are transferred to the purchaser in compliance with the first part of the REPO transaction.
When selling securities in compliance with the first part of a REPO transaction and the second part of a REPO transaction, the financial result for the taxation purposes shall not be estimated in compliance with Article 280 of this Code. The outlays on acquisition of securities registered in the tax records before the date of execution of the first part of a REPO transaction shall be accounted in case of sale (retirement) of securities in compliance with Articles 280,
302 and 303 of this Code. In so doing, a taxpayer shall determine independently in compliance with the accounting policy adopted by him for the taxation purposes a procedure for registration of the securities which are retired (returned) in the course of REPO transactions.
When discharging (terminating) obligations in compliance with the first and/or second part of a REPO transaction by way of setting off homogeneous counterclaims (except for setting off homogeneous counterclaims in respect off the first and second parts thereof within the same REPO transaction), the taxation procedure established by this article shall remain unchanged. As homogeneous shall be deemed the claims for transfer of securities of the same issuer which provide for the same extent of rights, are of the same kind, category (type) or pertain to the same unit investment fund (as regards investment shares of unit investment funds), as well as claims for paying monetary assets in the same currency.
If within the time period between the dates of execution of the first and second parts of a REPO transaction the securities which constitute the object of the REPO transaction are converted, in particular in connection with the splitting, consolidation or alteration of their nominal value, or the individual number (code) of an additional issue of such securities is cancelled, or the individual state registration number of an issue (the individual number (code) of an additional issue), the individual identification number (the individual identification number (individual number (code) of an additional issue) of such securities have been changed, the cited actions shall not change the taxation procedure for the given REPO transaction.
2. In respect of a REPO transaction payments concerning the securities the right to which was obtained by the purchaser under the first part of the REPO transaction within the period between the dates of execution of the first and second parts of the REPO transaction may be charged to the reduction of the amount of the monetary assets to be paid by the seller under the first part of the REPO transaction with the subsequent acquisition of securities under the second part of the REPO transaction or may be remitted by the purchaser under the first part of the REPO transaction to the seller under the first part of the REPO transaction in compliance with the REPO agreement. On the cited occasions, such payments shall not be deemed the purchaser's income under the first part of the REPO transaction and shall be included into incomes of the seller under the first part of the REPO transaction in the procedure established by this Chapter.
The interest (coupon) income derived from the securities constituting the object of a REPO transaction shall be accounted in estimation of the tax base of the seller under the first part of the REPO transaction in the procedure established by Articles 271, 273 and 328 of this Code and shall not be accounted in estimation of the tax base for interest (coupon) income derived from the securities constituting the object of the REPO transaction by the purchaser under the first part of the REPO transaction subject to the specifics established by Paragraph One of this Item.
The incomes estimated in compliance with this Item shall be taxed at the tax rates established by Article 284 of this Code. In so doing, the cited tax rates shall apply depending on the kind of securities (debt instruments), unless otherwise provided for by this Article.
In respect of incomes in the form of dividends paid to the purchaser under the first part of a REPO transaction, the issuer shall act as a tax agent in the procedure established by this Chapter.
If a REPO transaction is made by a foreign organisation (the seller under the first part of the REPO transaction) and a Russian organisation (the purchaser under the fist part of the REPO transaction) and in the period between the dates of execution of the first and second parts of the REPO transaction dividends were paid on the stocks (depository receipts giving the right to receive dividends) which constitute the object of the REPO transaction, the Russian organisation shall be deemed a tax agent with respect to the incomes in the form of dividends from which tax has not been deducted at source by a tax agent or was deducted at a lower rate
that the amount of tax computed with respect to the incomes in the form of dividends for the cited foreign organisation.
Where the purchaser under the first part of REPO transaction is the Central Bank of the Russian Federation or the management company of a unit investment trust acting in the interests of this trust, the duty of paying tax on dividends shall be imposed on the seller under the first part of the REPO transaction which shall be deemed the recipient of such incomes in compliance with this Item, except when tax was deducted by the issuer.
The incomes defined by this Item shall be taxed at the tax rates established by Article 284 of this Code for appropriate categories of taxpayers.
The provisions of this Item shall not extend to the seller under the first part of a REPO transaction, if the sold securities have been received by him in connection with another REPO transaction or an operation of securities' loaning.
3. For the purposes of this Code for a seller in the first part of a REPO agreement the difference between the purchase price in the second part of the REPO agreement and the selling price in the first part of the REPO agreement shall be deemed:
1) expenses towards the disbursement of interest on raised funds which are included in expenses in the procedure envisaged by Articles 265, 269 and 272 of this Code, provided this difference is positive;
2) incomes in the form of interest on a loan extended in securities which are included in incomes in accordance with Articles 250 and 271 of this Code (in accordance with Article 290 of this Code for banks), provided this difference is negative.
4. For the purposes of this Code for a buyer in the first part of a REPO agreement the difference between the selling price in the second part of the REPO agreement and the purchasing price in the first part of the REPO agreement shall be deemed:
1) incomes in the form of interest on placed funds that are included in incomes in accordance with Articles 250 and 271 of this Code (in accordance with Article 290 of this Code for banks), provided that this difference is positive. Such incomes received by a foreign organisation which are not connected with its business activities in the territory of the Russian Federation shall be classified as incomes of a foreign organisation from sources in the Russian Federation and shall be taxable at source on the basis of Subitem 3 of Item 1 of Article 309 of this Code as of the date of execution of the second part of a REPO transaction;
2) expenses in the form of interest on a loan received in securities that are included in expenses in accordance with Articles 265, 269 and 272 of this Code, provided this difference is negative.
5. For the purposes of this Article the date of recognition of incomes (expenses) in a REPO transaction is the date of performance (discharge) of obligations of the parties in the second part of the REPO agreement with due regard to the details established by Items 3 and 4 of this Article.
The outlays connected with contracting and executing REPO transactions shall be classified as off-sale outlays and shall be accounted in compliance with Article 265, 272 and 273 of this Code.
6. In the event of the improper execution of the second part of a REPO transaction and implementation of the procedure for settling counterclaims established by the REPO agreement which satisfies the requirements of Paragraph Four of this Item, the tax base for the REPO transaction shall be estimated in the following order:
the seller in the first part of the REPO agreement recognises for taxation purposes the performance of the second part of the REPO agreement and simultaneously the sale of the securities that have not been repurchased in the second part of the REPO agreement, at the market price of the security deemed the object of the REPO transaction, or if there is no market price, at the rated price of the security assessed in accordance with Item 5 or 6 of Article 280
of this Code as of the date of discharging obligations in compliance with the second part of the REPO transaction in the amount coordinated with the REPO transaction's participants. When incomes (expenses) from the sale of the securities are recognised for taxation purposes the provisions established by Article 280 of this Code shall apply;
the buyer in the first part of the REPO agreement shall recognise for taxation purposes the performance of the second part of the REPO agreement and simultaneously the purchase of the securities that have not been sold in the second part of the REPO agreement, at the market value of the security deemed the object of the REPO transaction, or if there is no market price, at the rated price of the security assessed in accordance with Item 5 or 6 of Article 280 of this Code as of the date of discharging obligations in compliance with the second part of the REPO transaction in the amount coordinated with the REPO transaction's participants.
The procedure for settling counterclaims in the event of the improper execution of the second part of a REPO transaction shall provide for the parties' duty to complete mutual settlements of accounts under the REPO agreement within 30 calendar days after execution of the second part of the REPO transaction.
The cited procedure may likewise provide for the right of the seller (purchaser) under the first part of a REPO transaction to sell (acquire) within the cited time period the securities not transferred under the second part of the REPO transaction, setting off the actual proceeds from the sale (actual outlays on acquisition) with non-discharged pecuniary obligations in respect of REPO transactions and/or to provide for the rights of the purchaser (seller) under the first part of the REPO transaction to deny the transfer (acceptance) of the securities which were not transferred under the second part of the REPO transaction setting off their market value with non-discharged pecuniary obligations under the REPO transaction. When effecting such set-off, the market (estimated) cost of securities shall be determined as of the date of securities' sale (acquisition) or as of the date when the transfer (acceptance) of securities under the second part of a REPO transaction was denied.
With this, the parties to a REPO agreement shall be obliged to make mutual settlements concerning the sums of residual obligations estimated as the difference between the non- discharged pecuniary obligations under the second part of a REPO transaction and the market price of the securities which have not been transferred under to the second part of the REPO transaction or, where there is no market price thereof, the estimated price of the securities fixed in compliance with Item 5 or Item 6 of Article 280 of this Code as of the date of their acquisition (sale), or between the non-discharged pecuniary obligations under the second part of the REPO transaction and actual proceeds from selling (actual outlays on acquisition) of the securities which have not been transferred under the second part of the REPO transaction. The amounts of monetary assets remitted on the basis of the results of implementation of the procedure for settling counterclaims in the form of residual obligations shall not be deemed the incomes (outlays) of the seller (purchaser) under the first part of the REPO transaction.
If as a result of settling counterclaims the securities constituting the object of a REPO transaction are returned by the purchaser under the first part of the REPO transaction to the seller under the first part of the REPO transaction, the sale of the securities by the seller under the first part of the REPO transaction and acquisition of the securities by the purchaser under the first part of the REPO transaction shall not be recognised in the procedure provided for by this Item.
7. If during the period of time between the dates of discharge of the first and second parts of a REPO transaction the purchaser under the first part of the REPO transaction becomes obliged to transfer to the seller under the first part of the REPO transaction payments (coupon payment, partial redemption of the nominal value of securities) concerning the securities which constitute the object of the REPO transaction and if the REPO agreement provides for the reduction by the amounts of appropriate payments the seller's liabilities under the first part of
the REPO transaction as to payment of monetary assets in the course of the subsequent acquisition of securities under the second part of the REPO transaction (of the selling (acquisition) price under second part of the REPO transaction) instead of making such payments, the sums to be paid shall be included into the selling (acquisition) price under the second part of the REPO transaction when estimating incomes (outlays) in the procedure defined by Items 3 and 4 of this Article.
If under a REPO agreement such payments are not accounted in assessing obligations under the second part of the REPO transaction, such payments shall not be included in the selling (acquisition) price under the second part of the REPO transaction when estimating the incomes (outlays) in compliance with Items 3 and 4 of this Article.
8. If a REPO agreement contains a provision for settlements of accounts (remittance of funds and/or transfer of securities) between the parties to the REPO transaction during the period of time between the dates of discharge of the first and second parts of the REPO transaction in the event of alteration of the price of the securities constituting the object of the REPO transaction or in other instances provided for by the cited agreement and this agreement stipulates while making such settlements the reduction of the liabilities of the seller under the first part of the REPO agreement in respect of paying monetary assets by the remitted sums in the course of subsequent acquisition of securities under the second part of the REPO transaction, such remitted amounts shall be included into the selling (acquisition) price under the second part of the REPO transaction when estimating the incomes (outlays) in compliance with Items 3 and 4 of this Article.
Where such obtaining (transfer) of monetary assets and/or securities is not taken into account in estimating obligations under the second part of a REPO transaction, such remitted amounts shall not be included into the selling (acquisition) price under the second part of the REPO transaction when estimating the incomes (outlays) in compliance with Items 3 and 4 of this Article.
9. For the purposes of this Article, the opening of a short position for a security (hereinafter referred to in this Article as a short position) shall mean the sale (retirement) of the security where there is the taxpayer's obligation to return the security obtained under the first part of a REPO transaction or under a contract of loan. A short position shall be opened if the taxpayer does not hold securities pertaining to the same issue (additional issue) or investment shares of the same unit investment fund in respect of which in the tax records the acquisition price estimated in compliance with Article 280 of this Code is formed but not recognised as outlays.
The following shall not be deemed the opening of a short position: sale of a security under the first (second) part of a REPO transaction; transfer of a security to the borrower (return thereof to the creditor) under a contract of
securities' loaning; transfer of a security on a returnable basis in compliance with the terms defined by Item
8 of this Article; conversion of the securities constituting the object of a REPO transaction, in particular in
connection with splitting, consolidation or alteration of their nominal value, or if the individual number (code) of an additional issue of such securities is cancelled, or the individual state registration number of an issue (the individual number (code) of an additional issue), the individual identification number (the individual identification number (individual number (code) of an additional issue) of such securities is changed;
cancellation of a depository receipt when receiving presented securities; other retirement of a security in respect of which income on it is not included into the tax
base. A short position shall be opened in the number of securities which does not exceed the
number of the securities received by a taxpayer under the second part of a REPO transaction and/or under agreements of loan in the capacity of the borrower.
As the opening date of a short position shall be deemed the date when the ownership of securities transfers from the seller opening the short position to the purchaser in the transaction involving the sale (retirement) of a security.
A closed position shall be closed by way of acquiring (receiving for ownership for other reasons, except for obtaining for ownership according to a REPO transaction, under a contract of loan, obtaining on a returnable basis under the terms defined by Item 8 of this Article) of securities of the same issue (additional issue) or of investment shares of the same unit investment fund for which the short position has been opened.
If within the same day the transactions involving acquisition and sale (retirement) of securities are concurrently made, a short position shall be closed on the basis of the results of this day solely if the number of acquired securities exceeds the number of sold ones. A taxpayer shall be entitled to provide in the accounting policy adopted by him for taxation purposes for closing a short position within a single day subject to the order of transactions involving the acquisition and sale (retirement) of securities,
The date of closing a short position shall be deemed the date of transfer to a taxpayer of ownership of the securities whose obtaining leads to the short position's closure in the procedure provided for by this Item.
The re-qualification of a REPO transaction for the purposes of this item's application means that the parties to the REPO transaction become obliged to account the outlays on acquisition (incomes derived from sale) of securities under the first part of the REPO transaction subject to the provisions established by Article 280 of this Code.
The order of closing short positions for securities pertaining to the same issue (additional issue) or investment shares of the same unit investment fund shall be independently established by a taxpayer in compliance with the accounting policy adopted by him for the taxation purpose by using one of the following methods:
first shall be closed the short position that was opened first; a short position shall be closed by a taxpayer on the basis of the cost of securities in a
specific open short position. A taxpayer's incomes (outlays) from selling (acquiring) a security when opening (closing)
a short position shall be estimated in compliance with Article 280, 302, 303, 305, 326 and 329 of this Code (as regards incomes derived from supplying the base asset and outlays in the form of the base asset's cost ) subject to the specifics established by this article with respect to the interest (coupon) income and shall be accounted in estimation of the tax base as of the closing date of the short position for this security.
In the event of closing a short position in respect of the securities for which charging of interest (coupon) income is provided for, the taxpayer that has opened such short position shall charge the interest spending to be estimated as the difference between the amount of the accumulated interest (coupon) income as of the date of closing the short position (including the sums of interest (coupon) income paid by the issuer within the period between the date of opening and the date of closing the short position) and the amount of accumulated interest (coupon) income as of the date when the short position is opened). The interest (coupon) income shall be charged while opening a short position, recognising the sums of accumulated outlays as of the date of closing this short position or as of the last date of an accounting (tax) period, if the short position was not closed in the accounting (tax) period. If the interest (coupon) income is taxed at the tax rates provided for by Item 4 of Article 284 of this Code, the sums of charged interest (coupon) income cited above shall be referred to the reduction of the amount of the interest (coupon) income taxable at the appropriate tax rate.
If within the period between the date of opening and the date of closing a short position
the nominal value of a security was partially redeemed, the amount paid (to be paid or to be charged to the reduction of the sum of the monetary assets which must be paid by the seller under the first part of a REPO transaction when subsequently acquiring securities under the second part of the REPO transaction) to the seller under the first part of the REPO transaction (to the creditor in respect of a loan granted in securities) within the limits of the sum of partial redemption of the nominal value of securities in compliance with the terms of issuance thereof.
Analytical accounts of short positions for taxation purposes shall be kept by a taxpayer in respect of each open short position.
10. Abrogated from January 1, 2010. Article 282.1. The Specifics of Taxation When Making Operations of Granting Loans in
the Form of Securities 1. Securities shall be loaned on the basis of an agreement of loan made under the
legislation of the Russian Federation or the legislation of foreign states satisfying the terms defined by this Item (hereinafter also referred to as an agreement of loan).
The rules of this Article shall apply to operations of granting loans in the form of securities held by a taxpayer which are made on account thereof by commission agents, proxies, agents or trust managers on the basis of corresponding civil law contracts.
For the purposes of this Chapter, an contract of loan granted (received) in the form of securities must provide for paying interest in monetary terms.
The interest rate or a procedure for its estimation shall be established by the terms and conditions of a contract of loan. For the purpose of estimating interest under a contract of loan the cost of the securities transferred under the contract of loan shall be deemed equal to the market price of corresponding securities as of the date of making the agreement or, if there is no market price thereof, to the estimated price thereof. In so doing the market and estimated prices of securities shall be fixed in compliance with Items 5 and 6 of Article 280 of this Code respectively.
Where it is provided for by a contract of loan, the cost of the securities transferred by a commission agent, proxy or agent to a client under the agreement of loan shall be likewise estimated according to the rules for assessing the client's supply in respect of the granted loans which are established by the federal executive power body responsible for the securities market. With this, the cost of securities shall be fixed on the basis of the last price of a security estimated according to the cited rules on the trading day determined in compliance with the documents of a stock exchange.
As the starting date of a loan shall be deemed the date of transfer of securities' ownership when they are transferred by the creditor to the borrower, while the date of transfer of securities ownership when the are transferred by the borrower to the creditor shall be deemed the end date of the loan.
For the purposes of this Chapter, the validity term of a contract of loan granted in the form of securities shall be at most one year.
2. Where a contract of loan does not fix the deadline for return of securities or the cited deadline is determined by the time of claiming for them (a contract of loan with a blind date) and within a year from the starting date of a loan securities were not returned by the borrower to the creditor, upon the expiry of a year from the starting date of a loan for the taxation purposes shall be recognised:
for the creditor - incomes derived from selling the securities transferred under a contract of loan which are estimated on the basis of the market price (estimated price) of securities fixed in compliance with Article 280 of this Code, as of the starting date of the loan. On such occasion, the creditor's outlays shall be estimated in the procedure established by Item 2 of Article 280 of this Code;
for the borrower - off-sale incomes estimated on the basis of the market (estimated)
value of securities fixed in compliance with Article 280 of this Code as of the starting date of a loan. In the course of subsequent sale of the securities obtained under a contract of loan outlays on acquisition thereof shall be deemed equal to the sum of the income included into the tax base in compliance with Article 250 of this Code.
The provisions of this Item shall likewise apply in the following instances: if a contract of loan has fixed the time for the loan's return but upon the expiry of one year
as of the starting date of the loan the securities were not returned by the borrower to the creditor;
if the obligation to return securities was terminated by the creditor's payment of monetary assets or by transfer of property, other than securities.
3. In the event of failure to discharge or incomplete discharge of obligations as to the return of securities in respect of operations of loan granted in the form of securities, the taxation procedure established by Item 1 of Article 282 of this Code for a REPO transaction in respect of which obligations have been improperly discharged and the procedure for settling counterclaims have not been carried out shall apply.
4. When loaning securities and returning them thereafter, the financial result for taxation purposes in compliance with Article 280 of this Code shall not be assessed by the creditor, except as established by this Article. In so doing, the outlays on acquisition of the securities transferred a contract of loan shall be accounted by the creditor in the course of the subsequent (after the loan's return) sale (retirement) of the cited securities subject to the provisions of Article 280 of this Code.
5. Under a contract of loan, payments concerning securities the right to which originated within the validity term of the contract of loan shall not be deemed the borrower's incomes and shall be included into the creditor's incomes.
The interest (coupon) income shall be accounted in estimation of the tax base in the procedure established by Articles 250, 271, 273 and 328 of this Code and shall not be accounted in the borrower's tax base for the interest (coupon) income on the securities constituting the loan's object.
The incomes defined by this Item shall be taxed at the tax rates established by Article 284 of this Code. In so doing, the cited tax rates shall apply depending on the kind of securities (instrument of debt).
The provisions of this Item shall not extend to the creditor, if securities have been obtained under another contract of loan and/or under the first part of a REPO transaction.
6. Where an agreement of loan is made by a foreign organisation (creditor) and a Russian organisation (borrower) and within the validity period of the agreement of loan an interest (discount) income on the securities was paid or dividends were paid on the stocks (depository receipts giving the right to receive dividends) constituting the object of the loan, the Russian organisation shall be deemed a tax agent with respect to the incomes in the form of the dividends or the interest (discount) income from which tax was not deducted at the source of payment or tax was deducted in the amount which was less than the sum of the tax estimated for the cited foreign organisation.
7. The interest to be received by the creditor under a contract of loan shall be deemed the creditor's off-sale income accountable in compliance with Articles 250, 271 and 290 of this Code.
The interest to be paid by the borrower under a contract of loan shall be deemed the off- sale outlays accountable in estimation of the tax base subject to Articles 265, 269 and 272 of this Code.
8. In the event of sale (retirement) of the securities obtained under an agreement of loan, the provisions of Item 9 of Article 282 of this Code shall apply.
9. If between the starting date and end date of a loan the securities constituting the
object of the loan are converted, in particular in connection with the splitting, consolidation thereof or alteration of their nominal value, or the individual number (code) of an additional issue of such securities is cancelled, or the individual state registration number of an issue (the individual number (code) of an additional issue), the individual identification number (the individual identification number (individual number (code) of an additional issue) of such securities have been changed, such actions shall not change the taxation procedure established by this Article.
10. Taxpayers shall keep separate records in respect of the securities transferred (received) within the framework of loans granted in the form of securities. Analytical accounts in respect of loans granted in form of securities shall be kept for each granted (received) loan.
11. Obligations (claims ) to return a loan granted in the form of securities whose object are securities nominated in foreign currency, which the borrower (lender) has, shall not be re- assessed in connection with alteration of official exchange rates of foreign currencies with respect to the rouble of the Russian Federation fixed by the Central Bank of the Russian Federation.
Article 283. Transfer of Losses to the Future
Federal Law No. 336-FZ of November 28, 2011 reworded Item 1 of Article 283 of this Code. The new wording shall enter into force from January 1, 2012, but at the earliest upon the expiry of a month from the day of the official publication of the said Federal Law and not earlier than the first day of the next tax period for tax on profits of organisations
1. Taxpayers who have suffered a loss (losses) calculated in conformity with this Chapter in the previous tax period or in the previous tax periods shall have the right to reduce the tax base of the current tax period by the entire sum of the loss they have suffered, or by a part of this sum (to carry the loss forward). With this, the tax base of the current tax period shall be estimated taking into account the specifics envisaged by this Article, by Articles 264.1, 268.1, 275.1, 278.1, 278.2, 280 and 304 of this Code.
The provision of this item shall not extend to the losses incurred by a taxpayer within the period while the income thereof is taxed at the 0 per cent rate.
The provision of this item shall not also extend to the losses from participation in an investment partnership suffered within the tax period in which a taxpayer joined an agreement of investment partnership earlier made by other parties thereto, in particular as a result the cession of rights and duties under the agreement by some other person.
Federal Law No. 336-FZ of November 28, 2011 supplemented Article 283 of this Code with Item 1.1. The Item shall enter into force from January 1, 2012, but at the earliest upon the expiry of a month from the day of the official publication of the said Federal Law and not earlier than the first day of the next tax period for tax on profits of organisations
1.1. Losses suffered by a taxpayer as a result of operations within the framework of an investment partnership shall be carried forward subject to the provisions of Item 4 of Article 278.2 of this Code.
2. Taxpayers shall have the right to transfer the loss to the future for the ten years following the tax period in which this loss was incurred.
Taxpayers shall have the right to transfer onto the current tax period the sum of the loss incurred in the previous tax period.
The loss which has not been transferred to the closest next year may in a similar order be transferred, either wholly or in part, to the closest next year of the subsequent ten years, while taking into account the provisions of the second paragraph of this Item.
The limitation established by the second paragraph in this Item shall not apply to the taxpayers - the organisations having the status of a resident of the industrial production special economic zone or a special tourism-recreation economic zone.
3. If the taxpayer has incurred losses in more than one tax period, such losses shall be transferred to the future in the order of priority in which they have been incurred.
4. Taxpayers shall be obliged to keep the documents confirming the volume of the incurred loss in the course of the entire term when he reduces the tax base of the current tax period by the sums of the earlier incurred losses.
5. If taxpayers stop their activity because of reorganisation, the tax paying legal successor shall have the right to reduce the tax base in the order and on the terms envisaged by this Article by the sum of the losses incurred by the organisations put under reorganisation, prior to the moment of reorganisation.
6. If a consolidated group of taxpayers has suffered a loss (losses) in the previous tax period or in the previous tax periods, the responsible participant in such group is entitled to reduce the consolidated tax base of the current tax period by the total sum of the loss or by a part of this sum.
An organisation which a participant in a consolidated group of taxpayers after withdrawal from this group (termination of this group's operation):
1) is not entitled to reduce the tax base of the current tax period by the amount of the loss suffered by the cited group within the period of its operation (by a part of this sum);
2) is entitled to reduce the tax base of the current tax period by the sum of the loss suffered by the cited organisation according to the results of the tax periods (by a part of this sum) in which it was not a participant in the consolidated group of taxpayers in the procedure and under the terms which are provided for by this article. In so doing, the time period provided for by Item 2 of this article in which a taxpayer is entitled to carry a loss forward shall be prolonged by the number of years within which such taxpayer was a participant in the consolidated group of taxpayers.
If an organisation which is a participant in a consolidated group of taxpayers was re- organised in the from of merger or affiliation within the period of its participation in the cited group, this organisation after withdrawal from the cited group (termination of operation of the cited group) is also entitled to reduce the tax base of the current tax period by the sum of the loss suffered by the organisations (by a part of this sum) for which the organisation that has withdrawn from the group is the legal successor according to the results of the tax periods in which such re-organised organisations were not participants in the consolidated group of taxpayers in the procedure and under the conditions which are provided for by this article.
If an organisation, which is a participant in a consolidated group of taxpayers. within the period of its participation in the cited group was newly established by way of division of an organisation, this organisation after withdrawal from the cited group (termination of operation of this group) is also entitled to reduce the tax base of the current tax period by the amount of the loss suffered by the organisation (by a part of this sum) for which the organisation that has withdrawn from this group is the legal successor according to the results of the tax periods in which such re-organised organisation was not a participant in the consolidated group of taxpayers in the procedure and under the conditions which are provided for by this article, subject to Article 50 of this Code.
Article 284. Tax Rates
Federal Law No. 110-FZ of August 6, 2001 (in the wording of Federal Law No. 158-FZ of July
22, 2008) established the tax rate for agricultural commodity producers that have not cut over to the taxation system for agricultural commodity producers (uniform agricultural tax) in respect of activity connected with the sale of agricultural products made by them, as well as with the sale of their own agricultural products produced and processed by these organisations: in 2004 - 2012 - 0 per cent; in 2013 - 2015 - 18 per cent; starting from 2016 - in accordance with Item 1 of Article 284 of this Code
1. The tax rate shall be established in the amount of 20 per cent, except for the instances provided for by Items from 1.1 to 5.1 of this Article. In this case:
- the tax amount calculated at a two per cent tax rate shall be entered to the federal budget;
- the tax amount calculated at an 18 per cent tax rate shall be entered to the budgets of the entities of the Russian Federation.
The laws of the subjects of the Russian Federation may reduce the rate of the tax to be entered into the budgets of the subjects of the Russian Federation for individual categories of taxpayers. With this, the said tax rate may not be less than 13.5 per cent, if not otherwise provided for by this item.
For organisations deemed residents of a special economic zone laws of a subjects of the Russian Federation may establish a lowered rate of the profit tax that is subject to entry in the budgets of the subjects of the Russian Federation from an activity pursued on the territory of the special economic zone, provided separate record is kept of the incomes (expenses) received (incurred) from an activity pursued on the territory of the special economic zone, and the incomes (expenses) received (incurred) in the pursuance of an activity outside of the territory of the special economic zone. In this case, the said tax rate shall not be exceed 13.5 per cent.
1.1. With respect to the tax base estimated by the organisations engaged in educational and/or medical activities (except for the tax base for which tax rates are fixed by Items 3 and 4 of this article) shall apply the 0 per cent tax rate subject to the specifics established by Article 284.1 of this Code.
1.2. For the resident organisations of a techno-promotional special economic zone, as well as for the resident organisations of tourist-recreational special economic zone united by decision of the Government of the Russian Federation into a cluster, the tax rate for tax which is subject to entering to the federal budget shall be established in the amount of 0 per cent.
The cited tax rate shall apply to the following: the profits derived from the activities exercised in a techno-promotional special economic
zone, provided that the incomes (expenses) derived (made) as a result of the activities exercised in the techno-promotional special economic zone and the incomes (expenses) derived (made) while exercising activities outside the techno-promotional special economic zone are separately accounted;
the profits derived from the activities exercised in tourist-recreational special economic zones united by decision of the Government of the Russian Federation into a cluster, provided that the incomes (expenses) derived (made) as a result of the activities exercised in tourist- recreational special economic zones and the incomes (expenses) derived (made) while exercising activities outside such tourist-recreational zones are separately accounted.
The organisations cited in this item are entitled to apply the 0 per cent rate of tax which is subject to entering to the federal budget from the first day of the tax period following the accounting (tax) period in which an organisation in compliance with the legislation of the Russian Federation acquired the status of a resident of a techno-promotional special economic zone or the status of a resident of tourist-recreational special economic zones united by
decision of the Government of the Russian Federation into a cluster. The right of application of the cited tax rate shall be lost from the first day of the accounting (tax) period in which an organisation in compliance with the legislation of the Russian Federation lost the status of a resident of a techno-promotional special economic zone or the status of a resident of the tourist- recreational special economic zones united by decision of the Government of the Russian Federation into a cluster.
2. The rates of tax on the incomes of foreign organisations not connected with activity in the Russian Federation through their permanent representation, shall be established in the following amounts:
1) 20 per cent - from any kind of incomes, except for those indicated in Subitem 2 of this Item and in Items 3 and 4 of this Article subject to the provisions of Article 310 of this Code;
2) 10 per cent - from the use, maintenance or letting out (freighting) of ships, aircraft and other mobile transportation facilities or containers (including trailers and auxiliary equipment necessary for transportation) in connection with the performance of international shipments.
3. The following tax rates shall apply to the tax base estimated from incomes received in the form of dividends:
1) zero per cent - for incomes received by Russian organisations in the form of dividends, provided that on the day of the adoption of a decision on the payment of dividends the organisation that receives dividends possesses continuously for no less than calendar 365 days by right of ownership no less than 50 per cent deposit (stake) in the statutory (pooled) capital or fund of the organisation that pays out dividends or of the depositary receipts entitling the recipients to receive dividends in the amount that corresponds to no less than 50 per cent of the total sum of the dividends paid by the organisation.
If the organisation that pays out dividends is foreign, the tax rate fixed by this Subitem shall apply to the organisations whose State's permanent location is not included in the list (approved by the Ministry of Finance of the Russian Federation) of the states and the territories which grant a preferential tax treatment and/or which do not provide for the disclosure and the submission of information during financial operations (off-shore zones);
2) nine per cent - for incomes received in the form of dividends from Russian and foreign organisations by Russian organisations not indicated in Subitem 1 of this Item.
3) fifteen per cent - for incomes received in the form of dividends from Russian organisations by foreign organisations.
The tax shall be counted with reference to the specific features stipulated by Article 275 of this Code.
To confirm the right to use the tax rate, fixed by Subitem 1 of the present Item, the taxpayers shall be obliged to submit to tax bodies the documents containing information abut the date (dates) of the acquisition (reception) of the right of ownership of the deposit (stake) in the authorised (pooled) capital (fund) of the organisation that pays dividends or of the depositary receipts which entitle recipients to receive dividends.
Such documents may include contracts of purchase and sale (barter) decisions on the placement of underwriting securities, contracts of reorganisation merger or incorporation, decisions on reorganisation, division, separation or transformation, liquidation (dividing) balances, assignment deeds, certificates of the state registration of an organisation, privatisation plans, decisions on the issue of securities, reports on the results of the issue of securities, issue prospectuses, judicial rulings, charters, constituent instruments (decisions on foundations) or their analogs, receipts from personal accounts in the system of keeping a register of shareholders (participants), receipts from depo accounts. They may include
containing information abut dates of acquiring or receiving of the right of property of a deposit or a stake in the authorised (pooled) capital or fund paying out the organisation's dividends or of depositary receipts giving the right to receive dividends. The said documents or their copies, if they are written out in a foreign language shall be legalised in the established order and translated into the Russian language.
4. The following tax rates shall apply to the tax base defined according to operations in particular types of debt liabilities:
1) 15 per cent - on income in the form of interest on governmental securities of member states of the Union State, governmental securities of constituent entities of the Russian Federation and municipal securities (except for securities indicated in Subitems 2 and 3 in the present Item, and an interest income received by Russian organisations on state and municipal securities floated outside the Russian Federation, except for an interest income received by the primary holders of the state securities of the Russian Federation they have received in exchange for state short-term non-coupon bonds in the procedure established by the Government of the Russian Federation), the terms of whose issue and trading provide for the receipt of income in the form of interest, and also on incomes in the form of interest from the bonds with mortgage cover, issued after January 1, 2007 and on incomes of the founders of the trust management of mortgage cover, which were received on the basis of the acquisition of mortgage certificates of participation, issued by the manager of mortgage cover after January 1, 2007;
2) 9 per cent - on incomes in the form of interest on municipal securities issued for a period of not less than three years, up to January 1, 2007, and also on incomes in the form of interest on the bonds with mortgage cover, issued before January 1, 2007, and also on incomes in the form of interest on the bonds with mortgage cover, issued before January 1, 2007, and on the incomes of the founders of trust management of mortgage cover, received on the basis of the acquisition of the mortgage certificates of participation, issued by the manager of mortgage cover before January 1, 2007;
3) zero per cent - on income in the form of interest on government and municipal bonds issued before January 20, 1997 inclusive, and also on income in the form of interest on the bonds of the 1999 government foreign currency funded loan issued during the novation of the bonds of the internal government foreign currency loan of series III, issued for the purpose of securing the conditions necessary for the settlement of the internal foreign currency debt of the ex-USSR and the internal and external foreign currency debt of the Russian Federation.
4.1. With respect to the tax base determined for the incomes derived from the transactions of sale or other retirement (in particular redemption) of shareholdings in the authorised capital of Russian organisations, as well as of stocks of Russian organisations, shall apply the 0 per cent tax rate subject to the specifics established by Article 284.2 of this Code.
5. The profit derived by the Central Bank of the Russian Federation from the performance of an activity involved in its discharge of the functions stipulated by the Federal Law on the Central Bank of the Russian Federation (the Bank of Russia), shall be levied with tax at a tax rate of 0 (zero) per cent.
The profit derived by the Central Bank of the Russian Federation from the performance of an activity not involved in its discharge of the functions envisaged by the Federal Law on the Central Bank of the Russian Federation (the Bank of Russia), shall be levied with tax in accordance at the tax rate envisaged by Item 1 of this Article.
5.1. The profit derived by an organisation that has obtained the status of participant in the project involving scientific research works, development and commercialisation of their results in
compliance with the Federal Law on the Skolkovo Innovation Centre (hereinafter referred to in this item as a project participant) shall be taxed at the 0 % rate in respect of the profit received after termination of the exercise by the project participant of the right to relief from performing the duties of a taxpayer in compliance with Paragraph Three of Item 2 of Article 246.1 of this Code.
In the tax period in which the aggregate amount of profit received by a project participant as progressive total starting from the first day of the year in which the project participant stopped exercising the right to relief from performing a taxpayer's duties in compliance with Paragraph Three of Item 2 of Article 246.1 of this Code exceeded 300 million roubles and/or in which the project participant lost the status of project participant, the profit received by such project participant is subject to taxation at the tax rate fixed by Item 1 of this article, with penalties for untimely payment of tax and advance payments thereof to be charged.
The form for estimation of the tax base for paying tax by a taxpayer and the procedure for completing it shall be endorsed by the Ministry of Finance of the Russian Federation.
Project participants shall keep tax records in the procedure established by Article 346.24 of this Code, if they have used the right to keep an income and cost ledger in compliance with Item 4 of Article 4 of Federal Law No. 129-FZ of November 21, 1996 on Bookkeeping.
6. The sum of tax calculated in accordance with the tax rates established by Items 2-4 of this Article shall be entered into the federal budget.
Article 284.1. The Specifics of Applying the 0 Per Cent Tax Rate by Organisations Engaged in Educational and/or Medical Activities
1. The organisations engaged in educational and/or medical activities in compliance with the legislation of the Russian Federation are entitled to apply the 0 per cent tax rate, provided that the conditions established by this article are met.
For the purposes of this article, educational and medical activities mean the activities included in the List of Kinds of Educational and Medical Activities established by the Government of the Russian Federation. With this, the activities connected with sanatorium-and- spa treatment do not pertain to medical activities.
2. The 0 per cent tax rate shall be applied in compliance with this article by the organisations engaged in educational and/or medical activities to the total tax base estimated by such taxpayers (except for the tax base for which tax rates are fixed by Items 3 and 4 of Article 284 of this Code) within the whole tax period.
3. The organisations cited in Item 1 of this article are entitled to apply the 0 per cent tax rate if they meet the following conditions:
1) if an organisation holds the licence (licences) for exercising educational and/or medical activities issued in compliance with the legislation of the Russian Federation;
2) if an organisation's incomes for the tax period derived from educational and/or medical activities, as well as from carrying out scientific research and/or development works, accounted while estimating the tax base in compliance with this chapter constitute at least 90 per cent of its incomes accounted in estimation of the tax base in compliance with this chapter, or if an organisation has no incomes in the tax period which are accounted in estimation of the tax base in compliance with this chapter;
3) if the medical personnel holding the certificates of specialists constitutes in the total number of employees of an organisation engaged in medical activities at least 50 per cent on a permanent basis within the whole tax period;
4) if an organisation has on the staff thereof on a permanent basis within the whole tax period at least 15 employees;
5) if an organisation does not make operations in bills of exchange and financial instruments of time transactions within the tax period.
4. If the organisations cited in Item 1 of this article that have passed over to the application of the 0 per cent tax rate in compliance with this article fails to meet at least one of the conditions established by Item 3 of this article, from the start of the tax period in which the cited conditions were not met the tax rate fixed by Item 1 of Article 284 of this Code shall apply. In so doing, the amount of tax is subject to restoration and payment to the budget in the established procedure with the appropriate penalties, charged from the date following the day of tax payment (of advance tax payment) fixed by Article 287 of this Code, to be paid.
5. Organisations wishing to apply the 0 per cent tax rate in compliance with this article at the latest a month before the start of the tax period starting from which the 0 per cent rate is to be applied shall file with the tax authorities at the place of their location an application and copies of the licence (licences) for exercising educational and/or medical activities issued in compliance with the legislation of the Russian Federation.
An organisation is entitled to specify the data cited in Paragraph One of this item and to present them to the tax authority jointly with the data cited in Item 6 of this article upon termination of the first tax period within which it applies the 0 per cent tax rate in compliance with this article.
6. Organisations applying the 0 per cent tax rate in compliance with this article upon termination of every tax period within which they apply the 0 per cent tax rate shall file the following data with the tax authority at the place of their location at the time fixed by this chapter for presentation of the tax return:
on the share of an organisation's incomes derived from educational and/or medical activities accounted in estimation of the tax base in compliance with this chapter in the total sum of the organisation's incomes accounted in determination of the tax base in compliance with this chapter;
on the number of employees on the staff of an organisation. Organisations engaged in medical activities shall additionally present data on the number
of the medical workers holding certificates of specialists on the staff of an organisation. In the event of failure to present in due time the data cited in this item to the tax authority
at the taxpayer's location, starting from the tax period for which data have not be presented in the established procedure shall be applied the tax rate established by Item 1 of Article 284 of this Code. With this, the amount of tax is subject to restoration and payment to the budget in the established procedure, with the appropriate sums of penalties, charged from the date following the day of tax payment (of advance tax payment) fixed by Article 287 of this Code, to be recovered.
The form of presenting the data cited in this item shall be endorsed by the federal executive power body authorised to exercise control and supervision in respect of taxes and fees.
7. Organisations applying the 0 per cent tax rate in compliance with this chapter are entitled to transfer to application of the tax rate fixed by Item 1 of Article 284 of this Code by forwarding to the tax authority at the place of location thereof an appropriate application. With this, if the cited transfer does not commence from the start of a new tax period, the sum of tax for an appropriate tax period is subject to restoration and payment to the budget in the established procedure, with the sums of penalties, charged from the date following the day of tax payment (of advance tax payment) fixed by Article 287 of this Code, to be paid.
8. Organisations applying the 0 per cent tax rate in compliance with this article that have transferred to application of the 0 per cent tax rate fixed by Item 1 of Article 284 of this Code, in particular in connection with failure to meet the conditions established by Item 3 of this Article, are not entitled to repeatedly transfer to application of the 0 per cent tax rate within five years starting from the tax period in which they transferred to application of the tax rate fixed by Item 1 of Article 284 of this Code.
Article 284.2. The Specifics of Applying the 0 Per Cent Tax Rate in Respect of the Tax Base Rate Estimated for Transactions in Stocks (Shares of Participation in the Authorised Capital) of Russian Organisations
1. The 0 per cent tax rate provided for by Item 4.1 of Article 284 of this Code shall apply in respect of the tax base estimated for incomes derived from the transactions of sale of other retirement (in particular redemption) of stocks of Russian organisations (shares of participation in the authorised capital of Russian organisations), provided that as of the date of sale or other retirement (in particular redemption) of such stocks (shares of participation in the authorised capital) they have been permanently possessed by a taxpayer on the basis of the right of ownership or other real right for over five years.
2. Subject to the requirement provided for by Item 1 of this article, the 0 per cent tax rate stipulated by Item 4.1 of Article 284 of this Code, shall apply to the tax base determined for the incomes derived from transactions of sale or other retirement (in particular redemption) of Russian organisations' stocks, if one of the following conditions in respect of the cited stocks is met:
1) if the stocks of Russian organisations pertain to securities which do not circulate in the organised securities market for the whole time period while a taxpayer possesses such stocks;
2) if the stocks of Russian organisations pertain to securities circulating in the organised securities market and are stocks of the high-technology (innovative) economy sector for the whole time period while a taxpayer has such stocks in possession thereof;
3) if the stocks of Russian organisations as of the date of their acquisition by a taxpayer pertain to securities which do not circulate in the organised securities market and as of the date of their sale by the cited taxpayer or of other retirement therefrom (in particular redemption) pertain to the securities circulating in the organised securities market and represent stocks of the high-technology (innovative) economy sector.
3. A procedure for classifying stocks of Russian organisations circulating in the organised securities market as stocks of the high-technology (innovative) economy sector shall be established by the Government of the Russian Federation.
Article 285. Tax Period and Reporting Period 1. Recognised as the tax period for tax shall be the calendar year. 2. Recognised as reporting periods for tax shall be the first quarter, the half-year and nine
months of the calendar year. As reporting periods for the taxpayers calculating monthly advance payments reasoning
from the actually gained profits shall be recognised as one month, two months, three months and so on up to the end of a calendar year.
Federal Law No. 57-FZ of May 29, 2002 amended Article 286 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law and shall cover the legal relations arising from January 1, 2002 See the previous text of the Article
Article 286. Procedure for the Calculation of Tax and Advance Payments
On the Procedure for the Charge of the Monthly Advance Payments of the Tax on Profit in the First Quarter of 2004, see Letter of the Ministry of Taxation of the Russian Federation No. VG- 6-02/1372 of December 26, 2003
1. Tax shall be defined as the percentages part of the tax base corresponding to the tax rate, which shall be defined in conformity with Article 274 of this Code.
2. Unless otherwise established by Items 4, 5 and 7 of this Article, the taxpayer shall define the sum of tax by the results of the tax period on his own.
On the basis of the results of each reporting (tax) period, if not otherwise provided for by this Article, taxpayers shall calculate the sum of the advance payment reasoning from the tax rate and taxable profits calculated as a progressive total from the start of the tax period to the end of the reporting (tax) period. During a report period taxpayers shall calculate the sum of the monthly advance payment in the procedure established by this Article.
The sum of the monthly advance payment to be made in the first quarter of the current tax period shall be regarded as equal to the sum of the monthly advance payment to be paid by the taxpayer in the last quarter of the previous tax period. The sum of the monthly advance payment to be made in the second quarter of the current tax period shall be regarded as equal to one third of the sum of the advance payment calculated for the first reporting period of the current year. The sum of the monthly advance payment to be made in the third quarter of the current tax period shall be regarded as equal to one third of the difference between the sum of the advance payment calculated on the basis of the results of half a year and the sum of the advance payment calculated on the basis of the results of the first quarter.
The sum of the monthly advance payment to be made in the fourth quarter of the current tax period shall be regarded as equal to one third of the difference between the sum of the advance payment calculated on the basis of the results of nine months and the sum of the advance payment calculated on the basis of the results of half a year.
If the sum of a monthly advance payment calculated in such a way is negative or is equal to zero, the said payments in the corresponding quarter shall not be made.
The taxpayers shall have the right to switch to the calculation of monthly advance payments proceeding from the actually derived profit subject to the calculation. In this case, the sums of the advance payments shall be calculated by taxpayers proceeding from the tax rate and from the actually derived profit calculated by progressive total as from the start of the tax period and to the end of the corresponding month.
With this, the sum of the advance payments subject to entry into the budget shall be defined with account taken of the earlier calculated sums of advance payments. The taxpayer shall have the right to switch to making monthly advance payments, proceeding from the actual profit, having notified to this effect the tax body not later than December 31 of the year preceding the tax period in which the transfer to this system of making advance payments is taking place. The system for making advance payments cannot be changed by the taxpayer in the course of the tax period.
In a consolidated group of taxpayers the sum of an advance payment in respect of this group shall be estimated and paid by the responsible participant in this group in compliance with the rules established by this article.
Federal Law No. 336-FZ of November 28, 2011 amended Item 3 of Article 286 of this Code. The amendments shall enter into force from January 1, 2012, but at the earliest upon the expiry of a month from the day of the official publication of the said Federal Law and not earlier than the first day of the next tax period for tax on profits of organisations
3. Organisations whose incomes from sales defined in compliance with Article 249 of this Code have not exceeded on average ten million roubles in every quarter over the preceding four quarters, as well as budgetary institutions, autonomous institutions, foreign organisations carrying out activity in the Russian Federation through their permanent representation, non- profit organisations deriving no income from the sale of commodities (works, services), the
participants in simple partnerships and investment partnerships with respect to the incomes they derive from taking part in simple partnerships, the investors in production sharing agreements in the part of incomes derived from the implementation of the said agreements and beneficiaries on the trust management agreements, shall make only quarterly advance payments by the results of the reporting period.
4. If the taxpayer is a foreign organisation deriving incomes from sources in the Russian Federation not connected with permanent representation in the Russian Federation, the duty to define the sum of the tax, to withhold this sum from the taxpayer's income and to transfer the tax to the budget shall be imposed upon Russian organisations or upon foreign organisations performing an activity in the Russian Federation through permanent representation (upon tax agents), which (who) shall pay out the said income to the taxpayer.
The tax agent shall define the sum of tax for every payment (transfer) of the monetary funds or for other receipt of the income.
5. Russian organisations paying out incomes to taxpayers in the form of dividends, as well as in the form of interest on state or municipal securities, subject to taxation in conformity with this Chapter, shall define the sum of tax separately for every one of such taxpayers as applied to every payment of the said incomes:
1) if the source of the taxpayer's incomes is a Russian organisation, the duty to withhold the tax from the taxpayer's incomes and to transfer it to the budget shall be imposed upon this source of incomes.
In this case, the tax in the form of advance payments shall be withheld from the taxpayer's incomes in every payment of such income;
2) when selling the state and municipal securities whose circulation provides for the recognition as income gained by the seller in the form of interest, the sums of accumulated interest yields (accumulated coupon yields), the taxpaying recipient of the yields shall independently calculate and pay the tax on such yields.
Information on the kinds of securities to which the procedure established by this Item is applied shall be brought to the taxpayers' attention by the federal executive power body authorised by the Government of the Russian Federation.
See the List of State and Municipal Securities Whose Circulation Provides for the Recognition as Income Received by a Seller in the Form of Interest approved by Order of the Ministry of Finance of the Russian Federation No. 80n of August 5, 2002
In the event of a sale (disposal) of state and municipal securities whose circulation is not subject to the provision that the amounts of accumulated interest income (accumulated coupon income) are recognised as an income received by a seller in the form of interest the taxpayer being the beneficiary of the income accrues and pays on his own the tax on such incomes taxable at the tax rate established by Item 1 of Article 284 of this Code, except as otherwise established by this Code.
6. Organisations established after the entry of this Chapter into force shall start paying monthly advance payments on the expiry of a complete quarter, as of the date of their state registration.
7. In a consolidated group of taxpayers the sum of tax in respect of this group according to the results of a tax period shall be estimated by the responsible participant in this group.
8. The sum of a monthly advance payment of tax to be paid by the responsible participant in a consolidated group of taxpayers in the first quarter of the tax period in which this
group started its operation shall be estimated as the sum of monthly advance payments of all the participants in this group to be paid in the third quarter of the tax period that comes before this group's forming.
9. If in compliance with the legislation on taxes and fees an agreement on forming a consolidated group of taxpayers is registered by an authorized tax agency after the start of a tax period, the advance payments made by the participants in the consolidated group of taxpayers on the basis of the results of the accounting periods that have expired since the start of the tax period are subject to set-off (repayment) to an appropriate participant in the consolidated group of taxpayers.
In so doing, the penalties on the amount of arrears that has resulted from estimation of the consolidated tax base by the responsible participant in a consolidated group of taxpayers on the basis of the results of the accounting periods that have expired since the start of the tax period shall be charged for each calendar day of a delay in the discharge by the responsible participant in the consolidated group of taxpayers of the duty of paying tax (of making advance payments) following the date of paying tax (making advance payments), established by this article on the basis of the results of the accounting (tax) period, in which the consolidated group was registered.
Federal Law No. 57-FZ of May 29, 2002 amended Article 287 of this Code The amendments shall enter into force from June 1, 2002 See the previous text of the Article
Article 287. Time Terms and Procedure for the Payment of Tax, and of Tax in the Form of Advance Payments
1. Tax subject to payment after the expiry of the tax period, shall be paid not later than the deadline fixed for submitting tax declarations for the corresponding tax period by Article 289 of this Code.
The advance payments on the basis of the results of the reporting period shall be made not later than the deadline, fixed for submitting tax declarations for the corresponding reporting period.
The monthly advance payments subject to payment in the course of the reporting period shall be made before the deadline of the 28th of every month of this reporting period.
Taxpayers calculating their monthly advance payments in accordance with actually derived profit shall make the advance payments not later than the 28th of the month next following the month on the basis of whose results the calculation of the tax is made.
The sums of monthly advance payments paid in the course of the reporting (tax) period by the results of the reporting (tax) period shall be set off when making the advance payments on the basis of the results of the report period. The advance payments on the basis of the results of the reporting period shall be set off against the payment of the tax by the results of the next reporting (tax) period.
2. The Russian organisation or the foreign organisation performing activity in the Russian Federation through its permanent representation (tax agents) paying out income to a foreign organisation shall with hold the sum of tax from the incomes of this foreign organisation, except for incomes in the form of dividends and interest on state and municipal securities (in respect of which the procedure established by Item 4 of this Article shall apply), in every payment (transfer) to it of monetary funds or in another receipt of incomes by the foreign organisation, unless otherwise stipulated by this Code.
The tax agent shall be obliged to transfer the corresponding sum of tax at the latest on the day following the date of payment (transfer) of the monetary funds to the foreign organisation or of another receipt of incomes by the foreign organisation.
3. The specifics in the payment of tax by taxpayers having set apart subdivisions, shall be established by Article 288 of this Code.
4. Tax on incomes paid out to taxpayers in the form of dividends, as well as of interest on state and municipal securities, which is withheld in the payment of the income, shall be transferred to the budget by the tax agent who has effected the payment at latest on the day following the date of payment.
Tax on the incomes from the state and municipal securities in circulation there is a provision for recognising the amounts of accumulated interest income (accumulated coupon income) as an income received by a seller in the form of interest subject to taxation in conformity with Item 4 of Article 284 of this Code in the receiver of incomes shall be paid to the budget by the tax paying receiver of the income in the course of ten days after the end of the relevant month of the accounting (tax) period in which the income is received on the basis of the dates deemed the dates of receipt of income in accordance with Articles 271 and 273 of this Code.
5. The newly created organisations shall make advance payments for the corresponding reporting period on the condition that the earnings from sales have not exceeded one million roubles per month or three million roubles per quarter. If the above restrictions have been exceeded, beginning with the month following the month in which such an excess has taken place, the taxpayer shall make advance payments in accordance with the order stipulated by Item 1 of this Article subject to the requirements of Item 6 of Article 286 of this Code.
Federal Law No. 57-FZ of May 29, 2002 amended Article 288 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law and shall cover the legal relations arising from January 1, 2002 See the previous text of the Article
Article 288. Specifics in the Calculation and Payment of Tax by Taxpayers Who Have Set Apart Subdivisions
1. Taxpaying Russian organisations which have set apart subdivisions shall calculate and pay to the federal budget the sums of advance payments, as well as the sums of tax calculated by the results of the tax period at the place of their location without distributing the said sum among the set apart subdivisions.
2. The advance payments and the sums of tax subject to entry to the revenue part of the budgets of the subjects of the Russian Federation and of the budgets of the municipal entities, shall be paid by taxpaying Russian organisations at the place of location of the organisation, as well as at the place of location of each of its set apart subdivisions, proceeding from the share of the profit falling on these set apart subdivisions which shall be defined as the average arithmetical value of the specific weight of an average listed number of workers (of outlays onwage payments) and of the specific weight of the residual cost of the depreciated property of this set apart subdivision, respectively, in the average listed number of workers (in outlays on wage payments) and in the residual cost of the depreciated property defined in conformity with Item 1 of Article 257 of this Code for the taxpayer as a whole.
If the taxpayer has several detached units in the territory of one subject of the Russian Federation there is no need for profit distribution for each of such units. In this case the tax
amount payable to the budget of the subject of the Russian Federation shall be calculated on the basis of the share of profit calculated from the aggregate of data of the detached units located on the territory of the subject of the Russian Federation. While doing this, the taxpayer shall choose at his own discretion the detached unit through which tax payment is going to be made to the budget of the constituent entity of the Russian Federation, having notified of the decision taken by him before December 31 of the year preceding the tax period the tax bodies with which the taxpayer was registered for taxation purposes at the location of his detached units. The notice shall be presented to the tax authority if the taxpayer has changed the procedure for paying tax, the number of structural units in the territory of a constituent entity of the Russian Federation has changed or other changes affecting the procedure for paying tax have taken place.
The specific weight of an average listed number of workers and the specific weight of the residual cost of depreciated property, indicated in this Item, shall be defined reasoning from the actual indices of an average listed number of workers (of outlays on wage payments) and the residual cost of the fixed assets of the said organisations and their separate subdivisions, for the accounting (tax) period.
Taxpayers shall determine on their own which of the indices shall be applied - the average listed number of workers or the sum of the outlays on wage payments. The index chosen by the taxpayer shall remain unchangeable in the course of the tax period.
Instead of the index of the average listed number of workers, taxpayers with a seasonal cycle of work or with other specifics in the activity stipulating the seasonal character of attracting workers, may apply, by agreement with the tax body at the place of its location, the index of the specific weight of the outlays on the remuneration of labour, defined in conformity with Article 255 of this Code. In this case shall be defined the specific weight of the outlays on the remuneration of labour of every set apart subdivision in the total taxpayer's outlays on the remuneration of labour.
The sum of the advance payments, as well as the sums of tax subject to entry into the revenue part of the budgets of the subjects of the Russian Federation and of the budgets of the municipal entities, shall be calculated in accordance with the tax rates operating on the territories where the organisation and its set apart subdivisions are situated.
In the event of establishing new detached units or liquidating detached units in the current tax period, the taxpayer within 10 days after termination of the accounting period is obliged to notify the tax authorities in the territory of the constituent entity of the Russian Federation where new detached units are established or liquidated of the selected detached unit through which tax will be paid to the budget of this constituent entity of the Russian Federation.
Tax shall be paid at the time fixed by this Code starting from the accounting (tax) period following the accounting (tax) period when such detached unit was established or liquidated.
For the purposes of this Article, organisations that have switched over to charging depreciation by the nonlinear method within depreciation groups are entitled to determine the residual value of depreciable property on the basis of accounting data.
3. Taxpayers shall calculate the advance payments on the tax, as well as the sums of tax to be entered to the budgets of the subjects of the Russian Federation and to the budgets of the municipal entities at the place of location of the set-apart subdivisions, on his own.
Taxpayers shall supply information on the sums of the advance payments on the tax, as well as on the sums of tax calculated by the results of the tax period, to his set apart subdivisions, as well as to the tax bodies at the place of location of the set apart subdivisions, not later than the deadline fixed by this Article for submitting tax declarations for the corresponding reporting or tax period.
4. Taxpayers shall pay the sums of advance payments and the sums of tax calculated by
the results of the tax period to the budgets of the subjects of the Russian Federation and to the local budgets at the place of location of the set apart subdivisions not later than the deadline fixed by Article 289 of this Code for submitting tax declarations for the corresponding reporting or tax period.
5. If the taxpayer has a set apart subdivision outside the Russian Federation, the tax shall be subject to payment to the budget with account taken of the specifics established by Article 311 of this Code.
6. The provisions of this article shall apply when paying tax (making advance payments) by the responsible participant in a consolidated group of taxpayers for this group, subject to the specifics established by this item and, when tax is paid (advance payments are made) by the responsible participant in a consolidated group of taxpayers comprising organisations which are owners of the Unified Gas Supply System facilities, also subject to the specifics established by Item 7 of this article.
The share of profit of each participant in a consolidated group of taxpayers and of each of their separate units in the aggregate profit of this group shall be estimated by the responsible participant in the consolidated group of taxpayers as the arithmetic average of the share of the staff on the payroll (of the outlays on wages) and the share of the residual value of the depreciable property of this participant or a separate unit respectively in the in the staff of the payroll (in the outlays on wages) and in the residual value of the depreciable property estimated in compliance with Item 1 of Article 257 of this Code, in total for the consolidated group of taxpayers.
The consolidated group of taxpayers shall estimate the value of profit falling on each of the participant in the consolidated group of taxpayers and on each of their separate units by way of multiplying the share of profit of each of the participants in the consolidated group or of each separate unit of a participant in the consolidated group of taxpayers estimated in compliance with Paragraph Two of this item by the aggregate profit of this group.
The responsible participant in a consolidated group of taxpayers shall estimate and pay to the federal budget the sums of advance payments, as well as the sums of tax estimated on the basis of the results of a tax period, at the place of location thereof without distributing the cited sums to the participants in this group and to their separate units.
The sums of tax (of advance payments) to be entered to the budgets of constituent entities of the Russian Federation falling on each of the participants in a consolidated group of taxpayers and on each of separate units thereof shall be estimated at the tax rates which are in effect in the areas where the appropriate participants in the consolidated group of taxpayers and/or their separate units are located.
7. The responsible participant in a consolidated group of taxpayers comprising organisations which are owners of the Unified Gas Supply System facilities, when paying tax (making advance payments) in respect of this group shall define the following:
1) the indices d and p in respect of each constituent entity of the Russian Federation estimated on the basis of the following formulas:
*d D
*
d= pPp=, ,
d*where stands for the amount of profit estimated in compliance with Item 6 of this article that falls on each of the participants of the consolidated group of taxpayers and on each of their separate units;
D stands for the aggregate profit of the consolidated group of taxpayers; *p stands for the amount of tax estimated in respect of each of the organizations that
has entered the consolidated group of taxpayers and in respect of each of the separate units thereof for 2011 which is subject to remittance to the budget of an appropriate constituent entity of the Russian Federation and declared in the tax declaration filed with tax authorities at latest on March 28, 2012 (regardless of the amendments made in the tax declaration after the cited date);
P stands for the aggregate sum of tax of all the participants in a consolidated group of taxpayers estimated for 2011 at the rates established in compliance with Paragraphs Three and Four of Item 1 of Article 284 of this Code and determined on the basis of the data cited in the tax declarations filed by the organizations, that have joined the consolidated group of taxpayers, with tax authorities at latest on March 28, 2012 (without taking into account the amendments made in the tax declarations after the cited date);
2) the share of each participant in the consolidated group of taxpayers and of each the separate units thereof in the aggregate profit of this group as the index g estimated on the basis of the following formulas:
in 2012: g= 0.2 x d +0.8 x p; in 2013: g= 0.4 x d +0.6 x p; in 2014: g= 0.6 x d +0.4 x p; in 2015: g= 0.8 x d +0.2 x p; 3) the amount of profit falling on each of the participants in the consolidated group of
taxpayers and on each of their separate units by way of multiplying the index g estimated in compliance with Subitem 2 of this Item by the aggregate profit of the group;
4) the amount of tax (advance payments) falling on each of the participants in the consolidated group of taxpayers and on each of their separate units in respect of which tax (advance payments) are paid to the budget of the appropriate constituent entity of the Russian Federation which is estimated on the basis of the amount of profit calculated in compliance with Subitem 3 of this item and the tax rate which is in effect in the territory where a participant in the consolidated group of taxpayers or a separate unit thereof are located.
Article 288.1. Specifics of Estimation and Payment of Tax on Profits of Organisations by Residents of the Special Economic Zone in the Kaliningrad Region
1. Residents of the Special Economic Zone in the Kaliningrad Region (hereinafter also referred to as residents) shall pay tax on profits of organisations in compliance with this Chapter, except for the instances established by this Article.
2. Residents shall apply the special procedure for payment of tax on profits of organisations established by this Article in respect of the profits derived from implementation of an investment project in compliance with the Federal Law on the Special Economic Zone in the Kaliningrad Region, provided that residents keep separate records of the incomes (outlays) received (made), when implementing the investment project, and of the incomes (outlays) received (made) when exercising other types of economic activities.
3. Where separate records of the incomes (outlays), received (made), when implementing an investment project in compliance with the Federal Law on the Special Economic Zone in the Kaliningrad Region, and the incomes (outlays) received (made), when exercising other types of economic activities, are not kept, the profits derived from implementation of this investment project shall be taxed in compliance with this Chapter starting from the quarter when keeping of such separate records is terminated.
4. For the purposes of this Chapter, as the tax base for tax on the profits derived from implementation of an investment project in compliance with the Federal Law on the Special
Economic Zone in the Kaliningrad Region shall be deemed the profit in monetary terms derived from implementation of this investment project and assessed on the basis of data obtained as a result of keeping separate records of the incomes (outlays) received (made) in the course of implementation of this investment project and the incomes (outlays) received (made) in the course of exercising other types of economic activity, which the provisions of this Chapter apply to.
5. For the purposes of this Article, as incomes derived from implementation of an investment project in compliance with the federal law on the Special Economic Zone in the Kaliningrad Region shall be deemed the incomes derived from selling commodities (carrying out works or rendering services) produced as a result of implementation of this investment project, except for production of the commodities (carrying out the works or rendering services) that are not be the aim of the investment project.
6. Within six calendar years as of the date of inclusion of a legal entity into the uniform register of residents of the Special Economic Zone in the Kaliningrad Region, tax on the profits derived from selling commodities (carrying out works or rendering services), derived from implementation of an investment project in compliance with the Federal Law on the Special Economic Zone and determined in compliance with this Chapter and the Federal Law of the Special Economic Zone in the Kaliningrad Region, shall be collected at the 0 rate in respect of tax on profits of organisations.
7. Within the period from the seventh to twelfth calendar year inclusive, as of the date of including a legal entity into the uniform register of residents of the Special Economic Zone in the Kaliningrad Region, the rate of tax on profits of organisations with respect to the tax base for tax on the profits derived from implementation of an investment project in compliance with the Federal Law on the Special Economic Zone in the Kaliningrad Region shall constitute the amount established by Item 1 of Article 284 of this Code and reduced by fifty percent. For this:
1) tax on profits of organisations with respect to the tax base for tax on the profits derived from implementation of an investment project in compliance with the Federal Law on the Special Economic Zone in the Kaliningrad Region estimated on the basis of the tax rate reduced by fifty per cent in the amount established by Paragraph Two of Item 1 of Article 284 of this Code shall be entered into the federal budget;
2) tax on profits of organisations with respect to the tax base for tax on the profits derived from implementation of an investment project in compliance with the Federal Law on the Special Economic Zone in the Kaliningrad Region estimated on the basis of the tax rate, reduced by fifty per cent, in the amount established by Paragraph Three of Item 1 of Article 284 of this Code shall be entered into the budget of the Kaliningrad Region.
8. If a law of the Kaliningrad Region establishes in compliance with Paragraph Four of Item 1 of Article 284 of this Code a reduced rate of tax on profits of organisations for individual categories of taxpayers, that include residents, in respect of the taxes to be entered into the budget of the Kaliningrad Region residents shall apply in the instances, provided for by this Article, this tax rate reduced by fifty per cent.
9. The difference between the amount of tax on profits of organisations with respect to the tax base for tax on the profit derived from implementation of an investment project in compliance with the Federal Law on the Special Economic Zone in the Kaliningrad Region, that would be computed by a resident, if he did not apply the special order of paying tax on profits of organisations, established by this Article, and the amount of tax on profits of organisations computed by a resident in compliance with this Article in respect of the profits, derived from implementation of an investment project in compliance with the Federal Law on the Special Economic Zone in the Kaliningrad Region, shall not be included into the tax base for tax on profits of organisations for residents.
10. In the event of removal of a resident from the Unified Register of Residents of the Special Economic Zone in the Kaliningrad Region until he obtains a certificate on the fulfilment of the conditions of the investment declaration, the resident shall be deemed to have lost the right to apply the special procedure for paying the tax on the profit of organisations established by this Article from the beginning of the quarter in which he was removed from the said Register.
In this case the resident must calculate the tax amount with respect to the profit gained from the realisation of the investment project in accordance with the Federal Law on the Special Economic Zone in the Kaliningrad Region at the tax rate established by Item 1 of Article 284 of this Code.
The calculation of the tax amount shall be made on the basis of separate accounting of the incomes (expenses) gained (borne) in the realisation of the given investment project and also the incomes (expenses) gained (borne) in the carrying out of other economic activity for the period of the application of the special procedure of taxation.
The calculated tax amount shall be payable by the resident upon the expiry of the reporting or tax period in which he was removed from the Unified Register of Residents of the Special Economic Zone in the Kaliningrad Region within the time periods established for making advance payments on the tax for the reporting period or for paying the tax for the tax period in accordance with paragraphs one and two of Item 1 of Article 287 of this Code.
In the conduct of a field tax check of a resident removed from the Unified Register of Residents of the Special Economic Zone in the Kaliningrad Region concerning the correctness of the calculation and fullness of payment of the tax amount with respect to profit gained from the realisation of an investment project, the restrictions established by paragraph two of Item 4 and Item 5 of Article 89 of this Code shall not be effective on condition that the decision on assigning such a check was rendered within three months from the moment of payment of the said tax amount by the resident.
Federal Law No. 57-FZ of May 29, 2002 amended Article 289 of this Code The amendments shall enter into force from June 1, 2002 See the previous text of the Article
Article 289. Tax Declaration
1. Regardless of their duty to pay tax and (or) to make advance payments on the tax, as well as of the specifics in the calculation and payment of the tax, taxpayers shall be obliged, after the expiry of every reporting and tax period, to submit to the tax bodies at the place of their location and at the place of location of every one of the set apart subdivisions, unless otherwise stipulated in this Item, the corresponding tax declarations in the order established by this Article.
Tax agents shall be obliged, after the expiry of every reporting (tax) period in which they effected payments to the taxpayer, to submit to the tax bodies at the place of their location the tax calculations in accordance with the procedure defined by this Article.
The taxpayers, referred to the category of major taxpayers in conformity with Article 83 of this Code, shall submit tax declarations (computations) to the tax body at the place of their recording as major taxpayers.
2. By the results of the reporting period taxpayers shall submit tax declarations made out in simplified form. Non-profit organisations with which no liabilities arise on the payment of tax shall submit the tax declaration of simplified form upon the expiry of the tax period.
3. Taxpayers (tax agents) shall submit tax declarations (tax calculations) in 28 calendar days at the latest, as of the date of the end of the corresponding tax period. The taxpayers
calculating the sums of monthly advance payments on the basis of actually received profits shall submit tax declarations within the terms established for making advance payments.
4. The tax declarations (tax calculations) by the results of the tax period shall be submitted by taxpayers (tax agents) not later than March 28 of the year following the expired tax period.
5. The organisation whose composition includes set apart subdivisions shall submit after the end of every reporting and tax period to the tax bodies at the place of its location the tax declaration for the organisation as a whole, with distribution by the set apart subdivisions.
6. Organisations that have received the status of participants in the project involving scientific research works, development and commercialization of their results in compliance with the Federal Law on the Skolkovo Innovation Centre and estimating the aggregate amount of profit in compliance with Item 18 of Article 274 of this Code shall present, together with the tax return, an estimation of the aggregate amount of profit.
7. The participants in a consolidated group of taxpayers, except for the responsible participant in this group, shall not file tax declarations with the tax authorities at the place of registration thereof, if they do not derive incomes which are not includable in the consolidated tax base of this group.
If the participants in a consolidated group of taxpayers derive incomes which are not includable in the consolidated tax base of this group, they shall only file tax declarations at the place of registration thereof in respect of estimation of tax on such incomes.
8. The tax declaration for organisations profit tax in respect of a consolidated group of taxpayers based on the results of the accounting (tax) period shall be drawn up by the responsible participant in the this group on the basis of tax registration data and of the consolidated tax base in total for the consolidated group of taxpayers solely in respect of estimation of tax in respect of the consolidated tax base.
The responsible participant in a consolidated group of taxpayers is bound to file tax declarations for organisations profit tax in respect of the consolidated group of taxpayers with the tax authority at the place of registration of the agreement on forming such group in the procedure and at the time which are established by this article for the tax declaration on tax.
Federal Law No. 57-FZ of May 29, 2002 amended Article 290 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law and shall cover the legal relations arising from January 1, 2002 See the previous text of the Article
Article 290. Specifics in Defining Banks' Incomes 1. To banks' incomes, in addition to the incomes envisaged by Articles 249 and 250 of
this Code, shall also be referred incomes from the banking activity stipulated by this Article. The incomes envisaged by Articles 249 and 250 of this Code shall be defined with account taken of the specifics indicated in this Article.
2. For the purposes of this Chapter, to the banks' incomes shall be referred, in particular, the following incomes derived from the performance of banking activity:
1) in the form of interest derived from the bank's placement on its own behalf and at its own expense of monetary funds, as well as from granting credits and loans;
2) in the form of the payment for opening and keeping the bank accounts of clients, including of correspondent banks (including foreign correspondent banks), and for making
settlements on their orders, including commission and other forms of remuneration for transfers, encashment, credit letters and other transactions, for formalising and servicing payment cards and other special means intended for the performance of banking transactions, for giving out excerpts and the other documents, and for the search of assets;
3) from the encashment of monetary funds, promissory notes, payment and settlement documents and from the cash servicing of clients;
4) from carrying out transactions in foreign currency, in cash and cashless forms, among them commission fees (awards) in the transactions involved in the purchase or sale of foreign currency, including at the expense and on the orders of the client, and from operations with currency values.
To define the incomes of banks from sale (purchase) transactions in foreign currency in a reporting (tax) period there shall be accepted the positive difference between the incomes determined in compliance with Item 2 of Article 250 of this Code and the outlays determined in compliance with Subitem 6 of Item 1 of Article 265 of this Code.
5) from transactions involved in the purchase and sale of noble metals and precious stones in the form of the difference between the price of sale and the cost of discounting;
6) from transactions involved in granting the bank's guarantees and sureties for third persons, envisaging execution in the monetary form;
7) in the form of the positive difference between the sum of funds received from the termination or sale (from subsequent cession) of the right of claim (including that which was earlier acquired) and the cost of discounting of the given right of claim;
8) from the depositary servicing of clients; 9) from leasing especially equipped premises or safes for keeping documents and
valuables; 10) in the form of payment for the delivery and shipment of monetary funds, securities
and other valuables, as well as the bank's documents (except for encashment); 11) in the form of payment for shipment and storage of noble metals and precious
stones; 12) in the form of the remuneration received by the bank from exporters and importers for
the discharge of the functions of currency control agents; 13) from transactions involved in the purchase and sale of collection coins in the form of
the difference between the price of sale and the price of acquisition; 14) in the form of the sums the bank received from returned credits (loans), the losses
from whose writing off were earlier recorded in the composition of the outlays which have reduced the tax base, or which were written off at the expense of created reserves, the deductions on whose setting up previously reduced the tax base.
15) in the form of the compensation the bank received for making the outlays on remunerating the services of outside organisations involved in the exertion of control over the correspondence of the bars of noble metals received by the bank from natural persons and legal entities, to the standards;
16) from the performance of forfeiting and factoring transactions; 17) from rendering services connected with the installation and operation of electronic
systems of documents circulation between a bank and clients, including systems "client-bank"; 18) in the form of commission fees (remuneration), when making transactions in currency
values; 19) in the form of the positive difference resulting from the excess of positive revaluation
of precious metals over the negative revaluation thereof; 20) in the form of the sums of a reestablished reserve against possible losses in respect
of loans where the outlays for forming it were included in the composition of outlays in the procedure and on the conditions which are established by Article 292 of this Code;
21) in the form of the sums of re-established reserves against depreciation of securities where the outlays for forming them were included in the composition of outlays in the procedure and on the conditions which are established by Article 300 of this Code;
22) the incomes connected with banking activity.
3. The sums of positive revaluation of funds in foreign currency received as payment for the banks' authorised capitals and also the insurance payments received under contracts of insurance against the death or disability of a borrower of a bank, within the sum of the borrower's indebtedness in the form of borrowed (credit) funds and accrued interest repaid (forgiven) by the bank with said insurance payments shall not be included into the bank's incomes.
Federal Law No. 57-FZ of May 29, 2002 amended Article 291 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law and shall cover the legal relations arising from January 1, 2002 See the previous text of the Article
Article 291. Specifics in Defining Banks' Outlays 1. To banks' outlays, in addition to the outlays envisaged by Articles 254-269 of this
Code, shall also be referred those made in the performance of banking activity which are envisaged in this Article. The outlays envisaged in Articles 254-269 of this Code shall be defined taking into account the specifics described by the present Article.
2. For the purposes of this Chapter, to the banks' outlays shall be referred the outlays made when carrying out banking activity, in particular the following kinds:
1) interest on: - contracts on the banks' contribution (deposit) and on other attracted monetary funds of
natural persons and legal entities (including of correspondent banks), and likewise foreign ones, including for the use of the monetary funds kept on the banks' accounts;
- own debt liabilities (on bonds, deposits and savings certificates, promissory notes, loans or other liabilities);
- inter-bank credits, including overdrafts; - the acquired refunding credits, including those acquired on an auction basis, in the
order established by the Central Bank of the Russian Federation; - loans and contributions (deposits) in the form of noble metals. - other liabilities of banks with regard to clients, and likewise in respect of the assets
deposited by client for settlements relating to letters of credit. Interest calculated in conformity with this Item on inter-bank credits (deposits) with a term
of up to seven days (inclusive) shall be recorded when defining the tax base, not taking into account the provisions of Item 1 of Article 269 of this Code, proceeding from the actual time term of operation of the contracts;
2) the sums of deductions into the reserve against probable losses on loans subject to reservation in the order established by Article 292 of this Code;
3) commission fees for the services on correspondent relations, including outlays on the cash-settlement servicing of the clients, on opening for them accounts in other banks, on the payment to other banks (including foreign ones) for the cash-settlement servicing of these accounts, on the settlement services of the Central Bank of the Russian Federation, on the encashment of the monetary funds, securities, payment documents, and other similar expenditures;
4) the outlays (losses) on (from) operations in foreign currency, made (incurred) in cash
and in non-cash forms, including commission fees (awards) in transactions involved in the purchase or sale of foreign currency, including at the expense and on the orders of the client, from transactions in currency values, and the expenditures on management and on protection against currency risks.
To determine the outlays of banks on transactions of sale (purchase) of foreign currency in a reporting (tax) period there shall be accepted the negative difference between the incomes determined in compliance with Item 2 of Article 250 of this Code and the outlays determined in compliance with Subitem 6 of Item 1 of Article 256 of this Code;
5) the losses on transactions involved in the purchase and sale of noble metals and precious stones in the form of the difference between the price of sale and the cost of discounting;
6) the bank's outlays on the storage, transportation and control over the correspondence of noble metals in bars and coins to quality standards, outlays on refining noble metals, and the other outlays involved in the performance of transactions with the bars of noble metals and with coins containing noble metals;
7) outlays on the transfer of pensions and allowances, as well as the outlays on the transfer of the monetary funds without opening accounts to natural persons;
8) outlays on the manufacture and introduction of the payment and settlement means (plastic cards, travellers' cheques and other payment and settlement means);
9) sums paid for the encashment of banknotes, coins, cheques and other payment and settlement documents, as well as outlays on packing (including making complete sets of cash), shipment and (or) the delivery of valuables belonging to the credit institution or to its clients;
10) outlays on the repairs and (or) restoration of collectors' bags, sacks and other equipment connected with the encashment of money, with the transportation and the storage of valuables, as well as with the acquisition of new and replacement of old bags and sacks which have become unfit for use;
11) outlays involved in the payment of the fee for state registration of the mortgage and in the introduction of amendments and addenda to the registration entry on the mortgage, as well as in the notary's certification of the contract of mortgage;
12) outlays on renting motor transport facilities for the encashment of earnings and on transportation of banks' documents and goods;
13) outlays on renting broker's places; 14) outlays on the remuneration of services rendered by cash-settlement and by
computer centres; 15) outlays connected with the performance of forfeiting and factoring transactions; 16) outlays on the guarantees, sureties and acceptances granted to the bank by other
organisations; 17) commission fees (remuneration) for making transactions in currency valuables, and
likewise at the expense and on behalf of clients; 18) the positive difference resulting from the excess of negative revaluation of precious
metals over positive one; 19) sums of allocations to the reserve against possible losses on loans indebtedness,
where the outlays on forming it are accounted in the composition of outlays in the procedure and on the conditions which are established by Article 292 of this Code;
20) sums of allocations to the reserves against depreciation of securities, where the outlays for forming them are accounted in the composition of outlays in the procedure and on the conditions which are established by Article 300 of this Code;
Federal Law No. 178-FZ of December 23, 2003 supplemented Item 2 of Article 291 of this Code with Subitem 20.1. The Subitem shall enter into force upon the expiry of one month
from the day of the official publication of the said Federal Law and not earlier than the first day of the next tax period for tax on profit of organisations
20.1) the sums of bank insurance contributions, fixed in accordance with the federal law on the insurance deposits of natural persons in the banks of the Russian Federation;
20.2) the amounts of insurance premiums under contracts of insurance against the death or disability of a borrower of a bank under which the bank is a beneficiary, provided these expenses are compensated by borrowers;
21) other outlays involved in banking activity. 3. The sums of the negative revaluation of funds in foreign currency received by way of
payment for the authorised capitals of credit institutions shall not be included in the bank's outlays.
Federal Law No. 57-FZ of May 29, 2002 amended Article 292 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law and shall cover the legal relations arising from January 1, 2002 See the previous text of the Article
Article 292. Outlays on Forming Banks' Reserves 1. For the purposes of this Chapter, the banks shall have the right, in addition to the
reserves against risky debts envisaged by Article 266 of this Code, to set up a reserve against probable losses on loan indebtedness and on the other kinds of indebtedness equated to it (including indebtedness on inter-bank credits and deposits (hereinafter referred to as reserves against possible losses on loan indebtedness) stipulated by this Article.
The sums of deductions to the reserves against probable losses on the loans, formed in accordance with the procedure established by the Central Bank of the Russian Federation in conformity with the Federal Law on the Central Bank of the Russian Federation (the Bank of Russia), shall be recognised as outlays, while taking into account the restrictions stipulated by this Article.
When defining the tax base, not taken into account shall be outlays in the form of deductions to the reserves against possible losses on loan indebtedness set up by banks against the indebtedness referred to standard one in accordance with the procedure established by the Central Bank of Russia, as well as the reserves against possible losses on loan indebtedness, created against promissory notes, with the exception of promissory notes of third persons, discounted by banks, on which a protest against non-payment is filed.
2. Sums of deductions to a reserve against probable losses on loans, set up subject to the provisions of Item 1 of this Article shall be included in the composition of extra-realisation outlays in the course of the reporting (tax) period.
The amounts of reserves for possible losses on loans classified as outlays of a bank shall be used by the bank when writing off the balance sheet of a credit organisation uncollectible debts on loans in the procedure established by the Central Bank of the Russian Federation.
When a bank adopts a decision to write off the balance sheet of a credit organisation uncollectible debts on loans, charging of interest on these loan debts shall be terminated, if charging of such interest has not been terminated before in compliance with a contract.
3. The sums of reserves against probable losses on the loans referred to the bank's outlays and not fully used by the banks in the reporting (tax) period for coverage of the losses
incurred on account of the hopeless indebtedness on loans and on the indebtedness equated to loan indebtedness may be put off to the next reporting (tax) period. In this case, the sum of the newly created reserve shall be corrected by the sum of the residual of the reserve of the previous reporting (tax) period. If the sum of the reserve newly created in the reporting (tax) period is less than the sum of the residual of the previous reporting (tax) period, the difference shall be included in the composition of the bank's extra-sale incomes on the last day of the reporting (tax) period. If the sum of the newly created reserve is larger than the sum of the residual of the previous reporting (tax) period, the difference shall be included into the extra-sale outlays of banks on the last date of a reporting (tax) period.
Article 293. Specifics in Defining the Incomes of Insurance Institutions (Insurers) 1. To the incomes of an insurance institution, in addition to the incomes stipulated in
Articles 249 and 250 of this Code, which are defined taking into account the specifics stipulated by this Article, shall also be referred the incomes derived from insurance activity.
Federal Law No. 57-FZ of May 29, 2002 amended Item 2 of Article 293 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law and shall cover the legal relations arising from January 1, 2002 See the previous text of the Item
2. To the incomes of insurance institutions shall be referred, for the purposes of this Chapter, the following incomes from the performance of insurance activities:
1) insurance premiums (contributions) on the contracts of insurance, co-insurance and re-insurance. The insurance premiums (contributions) on the contracts of co-insurance shall be included in the composition of the incomes of the insurer (co-insurer) only in the amount of his share in the insurance premium (contribution) fixed in the contract of co-insurance;
2) the sums of the reduction (return) of the insurance reserves formed in the previous reporting periods, taking account for changes in the share of the re-insurers in the insurance reserves;
3) remunerations and bonuses (the form of the insurer's remuneration on the part of the re-insurer) on contracts of re-insurance;
4) remunerations from the insurers on contracts of co-insurance; 5) the sums of re-insurers' compensation of the share of the insurance payments on risks
handed over into re-insurance; 6) the sums of interest on the premium deposits on the risks accepted into re-insurance; 7) incomes from the exercise of the right of claim of the insurer (beneficiary) against the
persons responsible for inflicted damage which has passed to the insurer in conformity with the currently operating legislation;
8) the sums received in the form of sanctions for non-fulfilment of the terms of insurance contracts recognised by a debtor voluntarily or on the basis of a court decision;
9) remunerations for rendering the services of an insurance agent or broker; 10) remunerations received by the insurer for rendering the services of a surveyor (for
examination of the property accepted into insurance and for the issue of conclusions on the evaluation of the insurance risk) and of those of an average commissioner (for identifying the reasons for, the character and the amount of the losses in case an insurance accident takes place);
11) the sums of insurance premiums (fees) under contracts of reinsurance partially returned in the event of their early termination;
The amount of the positive difference stipulated by Subitem 11.1 of Item 2 of Article 293 of this Code (in the wording of Federal Law No. 300-FZ of November 15, 2010) arising before the day of entry into force of the said Federal Law, shall be deemed as income as on the day of entry into force of the said Federal Law, taking into account the provisions of Article 330 of this Code (in the wording of Federal Law No. 300-FZ of November 15, 2010)
11.1) the amount of the positive difference which has arisen with the insurer which has directly compensated for the losses as a result of the excess of the average amount of the insurance payment received from the insurer that has insured the civil liability of the person who has caused the harm over the amount of the payment to the victim as direct compensation for the losses in accordance with the legislation of the Russian Federation on obligatory insurance of civil liability of owners of transport means;
The amount of the positive difference stipulated by Subitem 11.2 of Item 2 of Article 293 of this Code (in the wording of Federal Law No. 300-FZ of November 15, 2010) arising before the day of entry into force of the said Federal Law, shall be deemed as income as on the day of entry into force of the said Federal Law, taking into account the provisions of Article 330 of this Code (in the wording of Federal Law No. 300-FZ of November 15, 2010)
11.2) the amount of the positive difference which has arisen with the insurer that has insured the civil liability of the person who has caused the harm as a result of the excess of the insurance of the insurance payment under an agreement of obligatory insurance of the civil liability of owners of transport means as direct compensation for the losses over the average amount of the insurance payment compensated to the insurer that has directly compensated for the losses in accordance with the legislation of the Russian Federation on obligatory insurance of civil liability of owners of transport means;
12) other incomes derived in the performance of insurance activity.
Article 294. Specifics in Defining the Outlays of Insurance Institutions (Insurers) 1. In addition to the outlays envisaged by Articles 254-269 of the present Code, to the
outlays of an insurance institution shall also be referred those made in the performance of insurance activity which are envisaged by this Article. The outlays envisaged by Articles 254- 269 of this Code shall be defined taking account of the specifics envisaged by this Article.
2. For the purposes of this Chapter, to the outlays of insurance institutions shall be referred the following outlays made in the performance of insurance activity:
1) the sums of deductions to the insurance reserves (taking into account changes in the share of re-insurers in the insurance reserves) formed on the grounds of the legislation on insurance in the order approved by the Ministry of Finance of the Russian Federation;
1.1) the amounts of allocations to the reserve of guarantees and the reserve of current compensation payments formed in compliance with the laws of the Russian Federation on obligatory insurance against civil liability of owners of transport vehicles in the amount established in compliance with the structure of insurance tariffs;
1.2) the amounts of allocations to the reserves (funds) established in compliance with the requirements of international systems of compulsory insurance against civil liability of owners of transport vehicles which the Russian Federation has joined to;
2) insurance payments on contracts of insurance, co-insurance and re-insurance. For the purposes of this Chapter, to insurance payments shall be referred payments of rent, annuities, pensions and other payments envisaged by the terms of the contract of insurance;
3) the sums of insurance premiums (contributions) on the risks handed over into re- insurance. The provisions of this Subitem shall be applied to the re-insurance contracts concluded by Russian insurance institutions with Russian and foreign re-insurers and brokers;
4) remunerations and bonuses out under the contract of re-insurance; 5) the sums of interest on the premium deposits on the risks handed over into re-
insurance; 6) remunerations to the co-insurer on contracts of co-insurance; 7) the return of part of the insurance premiums (contributions), as well as of the
redemption sums under a contract of insurance, co-insurance and re-insurance in the cases stipulated by legislation and (or) the terms of the contract;
8) remunerations for rendering services of an insurance agent and (or) insurance broker;
9) outlays involved in the payment to organisations or to individual natural persons for services involved in the insurance activity which they have rendered, including:
- for actuaries' services; - for medical examination when concluding life and health insurance contracts, if payment
for such medical examinations is to be effected by the insurer in accordance with the contracts; - for detective services carried out by organisations which have licences for performing
the said activity involved in establishing the justification of the insurance payments; - for services of specialists (including experts, appraisers, surveyors, average
commissars, lawyers) attracted for assessing an insurance risk, determining the insured cost of property and the size of an insurance payment, assessing the consequences of insured accidents, regulating insurance payments, and also in carrying out direct compensation of victims for losses in accordance with the legislation of the Russian Federation on obligatory insurance of civil responsibility of owners of transport vehicles;
- for services involved in manufacturing insurance certificates (policies), strict accounting forms, receipt slips and other such documents;
- for the services of organisations involved in carrying out the workers' written orders, involved in the transfer of insurance contributions from wages by way of non-cash settlements;
- for the services of public health institutions and of other organisations connected with the issue of references, statistical data, conclusions and other similar documents;
- for collector's services;
The amount of the negative difference stipulated by Subitem 9.1 of Item 2 of Article 294 of this Code (in the wording of Federal Law No. 300-FZ of November 15, 2010) arising before the day of entry into force of the said Federal Law, shall be deemed as expense as on the day of entry into force of the said Federal Law, taking into account the provisions of Article 330 of this Code Federation (in the wording of Federal Law No. 300-FZ of November 15, 2010)
9.1) the amount of the negative difference which has arisen with the insurer that has directly compensated for the losses as a result of the excess of the payment to the victim as direct compensation for the losses in accordance with the legislation of the Russian Federation on obligatory insurance of the civil liability of owners of transport means over the average amount of the insurance payment received from the insurer that has insured the civil liability of the person who has caused the harm;
The amount of the negative difference stipulated by Subitem 9.2 of Item 2 of Article 294 of this Code (in the wording of Federal Law No. 300-FZ of November 15, 2010) arising before the day of entry into force of the said Federal Law, shall be deemed as expense as on the day of entry into force of the said Federal Law, taking into account the provisions of Article 330 of
this Code Federation (in the wording of Federal Law No. 300-FZ of November 15, 2010)
9.2) the amount of the negative difference which has arisen with the insurer that has insured the civil liability of the person who has caused the harm as a result of the excess of the average amount of the insurance payment compensated to the insurer that has directly compensated for the losses over the insurance payment under an agreement of obligatory insurance of civil liability of owners of transport means directly compensated for the losses in accordance with the legislation of the Russian Federation on obligatory insurance of civil liability of owners of transport means;
10) other outlays directly involved in insurance activity.
Article 294.1. Specifics of Assessing Receipts and Expenditures of Insurance Medical Organisations Engaged in Compulsory Medical Insurance
1. To receipts of insurance medical organisations participating in compulsory medical insurance which are engaged in compulsory medical insurance, in addition to the receipts provided for by Articles 249 and 250 of this Code, shall likewise pertain the funds remitted by regional compulsory medical insurance funds in compliance with an agreement of financial support to compulsory medical insurance and intended for covering the outlays on carrying out compulsory medical insurance, as well as assets which constitute a remuneration for making the actions provided for by the cited agreement.
2. To receipts of insurance medical organisations participating in compulsory medical insurance which are engaged in compulsory medical insurance, in addition to the receipts provided for by Articles 254 - 269 of this Code, shall likewise pertain the outlays borne by the said organisations, when exercising the insurance activities involved in compulsory medical insurance.
Article 295. Specifics in Determining the Incomes of Non-State Pension Funds 1. The incomes of non-state pension funds shall be assessed separately as concerns the
incomes derived from the placement of the pension reserves, the incomes derived from investing pension savings and those derived from the constituent activities of the said funds.
2. To the incomes derived from the placement of the pension reserves of the non-state pension funds in addition to the incomes envisaged by Articles 249 and 250 of this Code, shall be referred, in particular, the incomes from the placement of the pension reserves funds into securities, from making investments and other deposits stipulated by legislation on non-state pension funds which shall be defined in accordance with the procedure established by this Code for the corresponding kinds of incomes.
For the purposes of taxation, income derived from the placement of pension reserves shall be defined as the positive difference between the income received from the placement of pension reserves and the income calculated proceeding from the refunding rate of the Central Bank of the Russian Federation and from the sum of the placed reserve, while taking into account the actual placement, except for the income placed onto joint pension accounts, and on the basis of the results of a tax period.
Federal Law No. 359-FZ of November 30, 2011 amended Item 3 of Article 295 of this Code. The amendments shall enter into force from the date when the said Federal Law is officially published and shall apply from July 1, 2012
3. To the incomes derived from the funds' constituent activities shall be referred, in particular, in addition to the incomes stipulated by Articles 249 and 250 of this Code:
- deductions from income derived from the placement of the pension reserves directed towards the formation of the property intended for providing for the fund's constituent activity,
which are made in conformity with legislation on non-state pension funds; - incomes from the placement of property intended for providing for the constituent
activities of the funds into securities, and also from making investments and other deposits which shall be defined in accordance with the procedure established by this Code for the corresponding kinds of incomes;
- deductions from the income derived from investing the pension savings intended for financing the accumulative part of the labour pension that are directed for forming the property intended for ensuring the constituent activities of a non-state pension fund and are made in compliance with the laws of the Russian Federation on non-state pension funds;
- a part of the amount of a pension premium directed on the basis of a contract of non- state provision of pensions in compliance with the pension rules of a fund for forming the property intended for ensuring the authorised activities and for covering administrative expenses in compliance with the laws of the Russian Federation on non-state pension funds.
Article 296. Specifics in Defining the Outlays of Non-State Pension Funds 1. For non-state pension funds shall be separately assessed the incomes involved in
deriving income from the placement of pension reserves, the incomes involved in deriving income from investing pension savings and the outlays involved in providing for the constituent activities of these funds.
2. To the outlays involved in deriving income from the placement of the pension reserves of the non-state pension funds, in addition to the incomes indicated in Articles 254-269 of this Code (taking into account the restrictions envisaged by the legislation of the Russian Federation on non-state pension security) shall be referred:
1) outlays involved in deriving income from the placement of the pension reserves, including the remunerations to the management company, the depositary and professional securities market traders;
2) obligatory expenditures involved in storage, maintenance in the working order and evaluation in conformity with the legislation of the Russian Federation of the property into which pension reserves are placed;
3) deductions for the formation of the property intended for providing for the performance of these funds' constituent activities in conformity with the legislation of the Russian Federation, recorded in the composition of the outlays.
4) deductions for forming the insurance reserve to be made in compliance with the laws of the Russian Federation on non-state pensions funds and in the procedure established by the Government of the Russian Federation till the amount of the insurance reserve established by the board of the fund for non-state provision of pensions, but at the most 50 per cent of the amount of reserves for covering pension liabilities, is reached.
3. To the outlays involved in providing for the constituent activity of the non-state pension funds, in addition to the outlays indicated in Articles 254-269 of this Code (taking account of the restrictions stipulated by the legislation of the Russian Federation on non-state pension security) shall be referred:
1) remunerations for rendering services involved in concluding contracts of non-state pension provision and contracts of obligatory pension insurance in compliance with the laws of the Russian Federation on non-state pension funds;
2) payments for actuaries' services; 3) payment for services involved in manufacturing pension certificates (policies), strict
accounting forms, receipt slips and other such documents; 3.1) remuneration for the services related to administration of pension accounts in
compliance with the laws of the Russian Federation on non-state pension funds; 4) other outlays directly connected with the activities involved in non-state pension
security.
Federal Law No. 359-FZ of November 30, 2011 amended Item 4 of Article 296 of this Code. The amendments shall enter into force from the date when the said Federal Law is officially published and shall apply from July 1, 2012
4. To the outlays connected with deriving income from investing pension savings intended for financing the accumulative part of the labour pension, except for the expenses indicated in Articles from 254 to 269 of this Code (subject to the restrictions provided for by the laws of the Russian Federation on non-state provision of pensions) shall pertain:
1) the outlays connected with deriving income from investing pensions savings intended for financing the accumulative part of the labor pension, including the remuneration paid to the management company, specialised depository and other professional participants of the securities market;
2) the obligatory outlays connected with the storage, keeping in the working order and appraisal in compliance with the laws of the Russian Federation of the property which pension savings are invested into;
3) deductions from the income derived from investing the pension savings intended for forming the accumulative part of the labour pension that are directed for forming the property intended for ensuring the constituent activity of the fund and that are made in compliance with the laws of the Russian Federation on non-state pension funds.
Article 297. Abolished from January 1, 2005. Article 298. Specifics in Defining the Incomes of Professional Securities Market Traders To the incomes of taxpayers who are recognised in conformity with the legislation of the
Russian Federation on the securities market as professional securities market traders (hereinafter 'professional securities market traders') shall also be referred, in addition to the incomes stipulated by Articles 249 and 250 of this Code, incomes derived in the performance of professional activity on the securities market.
To such incomes, in particular, shall be referred: 1) incomes from rendering intermediary and other services on the securities market; 2) part of the income arising from the use of clients' funds before the moment of return
thereof to the clients in conformity with the contractual terms; 3) incomes from rendering services involved in the storage of securities certificates and
(or) in recording the rights to securities; 4) incomes from rendering depositary services, including the services involved in the
supply of information on securities and on keeping a deposit account; 5) incomes from rendering services involved in keeping a register of the owners of
securities; 6) incomes from rendering services directly facilitating the conclusion of civil-legal
transactions in securities by third persons; 7) incomes from rendering consulting services on the securities market; 8) incomes in the form of sums of replenished reserves against the devaluation of
securities which were earlier accepted as outlays in accordance with Article 300 of this Code; 9) other incomes derived by professional securities market traders from their professional
activities.
Article 299. Specifics in Defining the Outlays of Professional Securities Market Traders To the outlays of professional securities market traders, in addition to those pointed out in
Articles 254-269 of this Code (taking account for restrictions stipulated by the legislation of the Russian Federation on securities) shall be referred, in particular:
1) outlays in the form of contributions to trade organisers and other organisations (including those made in conformity with the legislation of the Russian Federation to non-profit organisations) possessing the corresponding licence;
2) outlays made on the maintenance and servicing of trading places of different regimes arising in connection with the performance of professional activity;
3) outlays on carrying out an expert examination of the authenticity of the submitted documents, including the forms (certificates) of the securities;
4) outlays involved in revealing information on the activity of professional securities market traders;
5) outlays on creating and bringing up to a proper sum reserves against the devaluation of securities in keeping with Article 300 of the present Code;
6) outlays on participation in the meetings of shareholders held by the issuers of securities or on their orders;
7) other outlays directly involved in the activity of professional securities market traders.
Article 299.1. The Specifics of Estimating Incomes of Clearing Organisations 1. As incomes of taxpaying clearing organisations shall be deemed the incomes provided
for by Articles 249 and 250 of this Code which are to be estimated subject to the specifics provided for by this Article.
2. When estimating the tax base for clearing organisations, the following incomes shall not be taken into account:
1) the monetary assets and other property obtained by a clearing organisation for the purpose of securing the discharge of obligations by clearing participants and also derived from selling the property constituting such security;
2) monetary assets and other property received by a clearing organisation for the purpose of making settlements with respect to obligations of clearing participants, in particular under the contracts to which a clearing organisation is a party (except for the monetary assets and other property obtained by a clearing organisation as payment for the services rendered by it), as well as under contracts providing for the sale of property made by a clearing organisation for the purpose of discharging obligations of clearing participants;
3) monetary assets and other property derived by a clearing organisation from the use of the assets formed by this clearing organisation for the purpose of securing the discharge of obligations under civil law contract.
Article 299.2. The Specifics of Estimating Outlays of Clearing Organisations 1. The outlays provided for by Articles 254-269 of this Code which are estimated subject
to the specifics provided for by this Article shall pertain to outlays of taxpaying clearing organisations.
2. When estimating the tax base of clearing organisations, the following outlays shall not be taken into account:
1) the monetary assets and other property which secure the discharge of clearing participants' obligations and have been transferred by a clearing organisation on account of the discharge of such obligations;
2) the monetary assets and other property which have been transferred by a clearing organisation to clearing participants on the basis of the clearing (settlement) results, in particular under which a clearing organisation is a party, as well as under contracts providing for property acquisition made by a clearing organisation for the purpose of discharging obligations of clearing participants;
3) the monetary assets and other property which are transferred to clearing participants and which are derived by a clearing organisation from the use of the assets formed by the
clearing organisation on account of contributions of clearing participants for the purpose of securing the discharge of obligations under civil law contracts.
Article 300. Outlays Made on Creating Reserves Against Devaluation of Securities by Professional Securities Market Traders Engaged in Transactioner's Activity
Professional securities market traders shall be recognised as performing transactioner's activity, if the transactioner's activity is stipulated by the corresponding licence issued in the established order to the participant on the securities market.
The professional securities market traders engaged in transactioner's activity, shall have the right to refer to the outlays for taxation purposes deductions to the reserves against the devaluation of securities, if such taxpayers define the incomes and outlays using the method of calculation. In this case, the sums of the replenished reserves against the devaluation of securities, the deductions on whose creation (correction) were earlier taken into account when delineating the tax base, shall be recognised as an income of the said taxpayers.
The said reserves against the devaluation of securities shall be created (corrected) as in the state at the end of the reporting (tax) period, in the amount of an excess of the prices of acquisition of emission securities circulated on the organised securities market over their market quotation (the design amount of the reserve). Into the price of acquisition of the security for the purposes of this Chapter shall also be included the outlays on its acquisition.
The reserves shall be created (corrected) in respect of each security of the same issue (additional issue) of securities satisfying the cited requirements, regardless of alteration of the cost of securities of other issues (additional issues).
In the sale or in another form of withdrawal of the securities with respect to which the reserve was earlier set up, the deductions on whose creation (correction) were earlier taken into account when delineating the tax base, the sum of such reserve shall be included in the taxpayer's incomes as on the date of sale or of withdrawal of the security in any other form.
If after the end of the reporting (tax) period the sum of the reserve, taking account of the market quotations of the securities as at the end of this period, proves to be insufficient, the taxpayer shall increase the sum of the reserve in the above order, and the deductions for the augmentation of the reserve shall be recorded in the composition of the outlays for the purposes of taxation. If at the end of the reporting (tax) period the sum of the earlier set up reserve taking account of the replenished sums exceeds the design sum, the reserve shall be reduced by the taxpayer (restored) down to the design size with an inclusion of the sum of such restoration into the incomes.
The reserves against the devaluation of securities shall be created in the currency of the Russian Federation, regardless of the currency of the face value of the security. For the securities nominated in foreign currency, the price of acquisition shall be recalculated into roubles in accordance with the official exchange rate of the Central Bank of the Russian Federation as on the date of acquisition of a security, while their market quotation shall be recalculated at the official exchange rate of the Central Bank of the Russian Federation as of the date when the reserve is created (corrected).
For the securities whose terms of issuance provide for a partial redemption of their nominal value the acquisition price shall be corrected subject to the share of the partial redemption of a security when forming (correcting) the reserve as of the end of an accounting (tax) period.
The taxpayer acting as the seller under the first part of a REPO transaction or the creditor in an operation of securities' loaning shall not be entitled to form reserves against securities' devaluation in respect of the securities transferred within the framework of a REPO transaction (under a contract of loan).
The taxpayer acting as the purchaser under the first part of a REPO transaction or the
borrower in the operation of securities' loaning shall be entitled to form reserves against securities' devaluation in respect of the securities obtained within the framework of the REPO transaction (under the contract of loan).
Article 301. Futures Transactions. Specifics in Taxation 1. As the financial instrument of a time transaction shall be deemed an agreement which
is a derivative financial instrument in compliance with the Federal Law on the Securities Market. A list of the kinds of derivative financial instruments (in particular forward contracts, futures contracts, option contracts, swap contracts) shall be established by the federal executive power body responsible for the securities market in compliance with the Federal Law on the Securities Market.
For the purposes of this Chapter, as the financial instrument of time transactions shall not be deemed a contract which is a derivative financial instrument in compliance with the Federal Law on the Securities Market which provides for the duty of the parties or a party to the contract to pay sums of money on a periodical or one-time basis, in particular in the event of raising claims by the other party, depending on changes in the values constituting official statistical information, in physical, biological and/or chemical indices of environmental conditions or changes in the values estimated on the basis of one index or an aggregate of several indices cited in this paragraph.
For the purposes of this Chapter, as the financial instrument of time transactions shall not be deemed an agreement in respect of which claims are not subject to judicial defence in compliance with the civil legislation of the Russian Federation. The losses resulting from the cited contracts shall not be accounted when estimating the tax base.
The base asset of financial instruments of time transactions means the object of a time transaction (in particular foreign currency, securities, other property and property rights, credit resources, indices of prices or interest rates and other financial instruments of time transactions).
The parties to time transactions mean organisations making operations in financial instruments of time transactions.
2. Considered as the exercise of the rights and duties on a transaction with the financial instruments of futures transactions shall be the execution of the financial instrument of futures transactions by way of either the delivery of the basic assets, or of making the final mutual settlement on the financial instrument of futures transactions, or by way of the performance by the participant in the futures transaction of an operation opposite to the earlier performed transaction with the financial instrument of futures transactions. For transactions with the financial instruments of futures transactions aimed at the purchase of a basic asset, recognised as a transaction of the opposite direction shall be a transaction aimed at the sale of the basic asset, and for a transaction aimed at the sale of the basic asset - a transaction aimed at the purchase of the basic asset. The taxation of transactions involved in the delivery of the basic asset shall in this case be effected in accordance with the order envisaged by Articles 301-305 of this Code.
The taxpayer shall have the right to qualify on his own, subject to the requirements of this Article, the transaction whose terms provide for the supply of the base asset, recognising it as a transaction with the financial instrument of time transactions or as a transaction on the delivery of the object of the transaction with the postponement of execution. The criteria for referring the transactions, providing for the delivery of the subject of a transaction (except for hedging), to the category of operations with financial instruments of futures transactions should be determined by a taxpayer in his accounting policy for the purposes of taxation.
Seen as the date of completing a transaction with the financial instrument of futures transactions shall be the date of the exercise of the rights and liabilities on the transaction with
the financial instrument of futures transactions. Obligations in respect of transactions with financial instruments of time transactions may
be terminated without re-qualification thereof by way of a set-off (cross-cancellation) of homogeneous claims and obligations. As homogeneous shall be deemed, in particular, .claims to transfer securities of the same issuer with the same extent of rights, of the same kind, of the same category (type) or of the same unit investment fund (for investment shares of unit investment funds), as well as claims to pay monetary assets in the same currency.
Transactions qualified as transactions on the delivery of the object of a transaction with the postponement of its execution shall be taxed in the procedure provided for by this Code for corresponding base assets of such transactions.
3. For the purposes of this Chapter, the financial instruments of futures transactions shall be subdivided into financial instruments of futures transactions circulated on the organised market, and the financial instruments of future transactions not circulated on the organised market. The financial instruments of futures transactions shall be recognised as circulated on the organised market if the following conditions are observed:
1) the procedure for their conclusion, circulation and execution shall be established by the trade organiser endowed with this right in conformity with the legislation of the Russian Federation or with the legislation of foreign states;
2) information on the prices of the financial instruments of futures transactions shall be published in the mass media (including electronic), or may be supplied by the trade organiser or by another authorised person to any interested person in the course of three years after the date of making a transaction with the financial instrument of a futures transaction.
3.1. A transaction which is not made in the organised market and whose terms provide for supplying the base asset (in particular, security, foreign currency, commodities) may be qualified as a financial instrument of time transactions, provided that the base asset shall be supplied under the terms of such transaction at earliest on the third days after making it.
A transaction which is not made in the organised market and whose terms do not provide for supplying the base asset may be only qualified as a financial instrument of time transactions.
3.2. For the purposes of this Article, the financial instruments of time transactions whose terms provide for the supply of the base asset or making another financial instrument of time transactions whose terms provide for the supply of the base asset shall be deemed time transactions of sale and delivery, while the financial instruments, whose terms do not provide for the supply of the base asset or for making another financial instrument of time transactions whose terms provide for the supply of the base asset, settlement time transactions.
Transactions qualified as time transactions of sale and delivery, as well as transactions on the delivery of the object of the transaction with the postponement of execution, for the purposes of this Chapter shall not be subject to re-qualification into settlement time transactions in case of termination of obligations in the ways, other than proper discharge thereof.
4. For the purposes of this Chapter, seen as the variation margin shall be the sum of monetary funds calculated by the trade organiser or clearing organisation and paid up (received) by the participants in futures transactions in conformity with the rules laid down by the trade organisers and/or clearing organisations.
5. For the purposes of this Chapter, seen as hedging operations shall be transactions (an aggregate of transactions) with the financial instruments of time transactions (in particular, of various kinds thereof) performed for the purposes of the reduction of (compensation for) the effects which are unfavourable for the taxpayer (in full or in part) caused by a loss, profit gap, reduction of proceeds, reduction of the market value of property, including property rights (rights of claim), increase of the taxpayer's liabilities resulting from alteration of the price, interest rate, currency exchange rate, in particular the rate of foreign currency towards the currency of the Russian Federation, or of any other index (an aggregate of indices) of the hedging object
(objects). As hedging objects shall be deemed the taxpayer's property, property rights, its
obligations, including the rights of claims and obligations of pecuniary nature which are not yet mature on the date when a hedging operation is made, in particular the rights of claim and duties whose exercise (discharge) is determined by raising a claim by a party to an agreement and in respect of which the taxpayer has adopted the decision on their hedging.
For hedging purposes, it shall be allowed to make more than one financial instrument of a time transaction of various kinds, including the conclusion of several financial instruments of time transactions within the framework of a single hedging operation.
To prove the reasonableness of classifying an operation (an aggregate of operations) in financial instruments of time transactions as hedging operations, a taxpayer shall draw up a reference note as of the date of making these transactions (the first transaction, when several transactions are made within the framework of a single hedging operation) concerning the hedging operation which proves that on the basis of the taxpayer's predictions, the given operation (the aggregate of operations), if made, makes possible to reduce the negative effects connected with alteration of the price (in particular of the market quotation, rate) or other index of the hedging object.
6. When making by a taxpaying participant of futures transactions operations within the framework of the forward contracts providing for the delivery to a foreign organisation of a basic asset under the customs procedure of export, the tax bases shall be determined subject to the provisions of Article 105.3 of this Code.
Article 302. Specifics in the Formation of the Taxpayer's Incomes and Outlays on Transactions with the Financial Instruments of Futures Transactions Circulated on the Organised Market
1. For the purposes of this Chapter, recognised as the taxpayer's incomes from transactions with the financial instruments of futures transactions circulated on the organised market which are received in the tax (reporting) period, shall be:
1) the sum of the variation margin due to receipt by the taxpayer in the course of the reporting (tax) period;
2) the other sums due to receipt in the course of the reporting (tax) period from transactions with the financial instruments of futures transactions circulated on the organised market, including by way of settlements on transactions with the financial instruments of futures transactions envisaging the delivery of the basic asset.
2. For the purposes of this Chapter, recognised as the taxpayer's outlays on the financial instruments of futures transactions circulated on the organised market which were made in the tax (reporting) period shall be:
1) the sum of the variation margin subject to payment by the taxpayer in the course of the tax (reporting) period;
2) the other sums subject to payment in the course of the tax (reporting) period on transactions with the financial instruments of futures transactions circulated on the organised market, as well as the cost of the basic asset handed over under the transactions envisaging the delivery of the basic asset;
3) the other outlays involved in carrying out operations with the financial instruments of futures transactions circulated on the organised market.
Article 303. Specifics in the Formation of the Taxpayer's Incomes and Outlays on Operations with the Financial Instruments of Futures Transactions Not Circulated on the Organised Market
1. For the purposes of this Chapter, recognised as the taxpayer's incomes from transactions with the financial instruments of futures transactions not circulated on the organised market shall be:
1) the sums of monetary funds due to receipt in the reporting (tax) period by one of the participants in the transaction with the financial instrument of a time transaction when it is executed (completed);
2) the other sums due to receipt in the course of the tax (reporting) period on transactions with the financial instruments of futures transactions not circulated on the organised market, including by way of settlements on transactions with the financial instruments of futures transactions envisaging the delivery of the basic asset.
2. Recognised as outlays on transactions with the financial instruments of futures transactions not circulated on the organised market which were made in the tax (reporting) period shall be:
1) the sums of monetary funds subject to payment in the reporting (tax) period by one of the participants in the transaction with the financial instrument of a time transaction when it is executed (completed);
2) other sums subject to payment in the course of the tax (reporting) period on transactions with the financial instruments of futures transactions not circulated on the organised market, as well as the cost of the basic asset handed over in the transactions envisaging the delivery of the basic asset;
3) other outlays involved in performing transactions with the financial instruments of futures transactions.
Article 304. Specifics in Defining the Tax Base on Operations with the Financial Instruments of Futures Transactions
1. The tax base on transactions with the financial instruments of futures transactions circulated on the organised market, and the tax base of transactions with the financial instruments of futures transactions not circulated on the organised market shall be computed separately.
2. The tax base on transactions with the financial instruments of futures transactions circulated on the organised market shall be defined as the difference between the sums of the incomes from the said transactions with all the basic asset due to receipt for the reporting (tax) period, and the sums of the outlays on the said transactions with all the basic assets for the reporting (tax) period. The negative difference shall be recognised, respectively, as the loss from such operations.
The loss from transactions with the financial instruments of futures transactions circulated on the organised market shall reduce the tax base calculated in conformity with Article 274 of this Code.
3. The tax base on transactions with the financial instruments of futures transactions not circulated on the organised market shall be defined as the difference between the incomes from the said operations with all the basic assets and the outlays on the said transactions with all the basic assets for the reporting (tax) period. The negative difference shall be, respectively, recognised as the losses from such transactions.
The loss from operations with the financial instruments of futures transactions not circulated on the organised market, shall not reduce the tax base defined in conformity with Article 274 of this Code (with the exception of the cases mentioned in Item 5 of this Article).
4. The losses on transactions with the financial instruments of futures transactions not circulated on the organised market may be referred to the reduction of the tax base, which is formed on transactions with the financial instruments of futures transactions not circulated on the organised market, in the subsequent tax periods, in the order established in this Chapter
(with the exception of the cases envisaged by Item 5 of this Article).
5. When making hedging operations subject to the demands of Item 5 of Article 301 of this Code, incomes (outlays) shall be accounted in determining the tax base in whose estimation the incomes and outlays connected with the hedging object are accounted in compliance with the provisions of Article 274 of this Code.
Banks shall have the right to reduce the tax base, defined in conformity with Article 274 of this Code, by the sum of the losses resulting from operations in time transactions of sale and delivery which do not circulate in the organised market and whose base asset is foreign currency.
Professional participants of the securities market engaged in transactioner's activity, including banks, shall have the right to reduce the tax base estimated in compliance with Article 274 of this Code by the sum of losses resulting from operations in financial instruments of time transactions which do not circulate in the organised market.
For the purposes of this Chapter, professional participants of the securities market mean, in particular, credit institutions holding the corresponding licence issued by the federal executive power body responsible for the securities market.
6. When delineating the tax base on transactions with the financial instruments of futures transactions, the provisions of Chapter 14.3 of this Code may be applied only in the cases stipulated by this Chapter.
7. The incomes and outlays resulting from obligations (claims) under a swap contract shall be accounted in estimation of the tax base for operations in financial instruments of time transactions.
Article 305. Specifics in the Evaluation of Operations with the Financial Instruments of Futures Transactions for the Purposes of Taxation
1. With respect to the financial instruments of futures transactions circulated on the organised market, the actual price of the transaction shall be recognised for taxation purposes as the market price, if the actual price of the transaction lies in the interval between the minimum and the maximum price of transactions (in the price interval) with the said instrument, registered by the trade organiser as on the date of making the transaction.
If the transactions on one and the same financial instrument of futures transactions were performed through two or more trade organisers, the participant in the futures transactions shall have the right to choose on his own the trade organiser who has registered the price interval which will be used for recognising the actual price of the transaction as the market price for the purposes of taxation.
If the trade organiser has no information on the price interval as on the date of concluding the corresponding transaction, for the said purposes the data of the trade organiser on the price interval as on the date of the closest auction which was held within the last three months shall be used.
Federal Law No. 281-FZ of November 25, 2009 suspended the provisions of Item 2 of Article 305 of this Code from January 1 up to December 31, 2010 inclusive During the suspension of the provisions of this Item the estimated value of financial instruments of terminal transactions not circulating on the organised securities market shall be determined in accordance with Item 2 of Article 16 of the said Federal Law
2. As the actual price of a financial instrument of a time transaction which does not
circulate in the organised market shall be deemed for the taxation purposes the market price, if it is by at most 20 per cent higher (lower) that the estimated value of this financial instrument of time transactions as of the date when a time transaction is made. A procedure for determining the estimated value of corresponding kinds of financial instruments of time transactions shall be established by the federal executive power body responsible for the securities market by approbation of the Ministry of Finance of the Russian Federation.
If the actual price of the financial instrument of a time transaction which does not circulate in the organised market is more than 20 per cent higher(lower) than the estimated value of this financial instrument of time transactions, the taxpayer's incomes (outlays) shall be determined on the basis of the estimated value thereof increased (reduced) by 20 per cent.
Article 306. Specifics in the Taxation of Foreign Organisations. Permanent Representation of a Foreign Organisation
1. The provisions of Articles 306-309 of this Code shall establish the specifics in the calculation of tax by foreign organisations engaged in business activity on the territory of the Russian Federation, if such activity leads to the creation of a permanent representation of the foreign organisation, and the specifics in the calculation of tax by foreign organisations which are not involved in an activity through a permanent representation in the Russian Federation, while deriving an income from sources in the Russian Federation.
2. Seen as the permanent representation of a foreign organisation in the Russian Federation for the purposes of this Chapter shall be an affiliate, representation, department or bureau, an office, agency or any other set-apart subdivision or other place of activity of this organisation (hereinafter 'the department'), through which the organisation regularly performs its business activity on the territory of the Russian Federation, involved in:
- the use of mineral wealth and (or) the use of other natural resources; - the performance of the contract-envisaged works aimed at the construction, installation,
assembly, mounting, adjusting, servicing and pouring into of equipment, including entertainment slot-machines;
- selling commodities from store-houses situated on the territory of the Russian Federation which are owned or rented by this organisation;
- the performance of other works, rendering services and carrying out other kinds of activity, with the exception of that stipulated by Item 4 of this Article.
3. The permanent representation of a foreign organisation shall be seen as set up from the start of the regular performance of business activity through its department. However, the activity involved in organising such department does not of itself establish a permanent representation. The permanent representation shall stop its existence from the moment of termination of the business activity of the foreign organisation through this department.
In the case of the use of the mineral wealth or of utilising other kinds of natural resources, the permanent representation of a foreign organisation shall be seen as set up since the earliest of the following dates: the date of coming into force of the licence (the permit) certifying the right of this organisation to the performance of the corresponding activity, or the date of the actual start of such activity. If the foreign organisation performs works or renders services to another person who possesses this licence (permit), or if it comes out as a general contractor for the person possessing such licence (permit) in resolving the questions involved in the formation and the termination of the existence of the permanent representation of this foreign organisation shall be applied a procedure similar to that established by Items 2-4 of Article 308 of this Code.
4. The fact of performance by the foreign organisation on the territory of the Russian Federation of an activity of preparatory or auxiliary character in the absence of any sign of a
permanent representation stipulated by Item 2 of this Article, cannot be considered as leading to the formation of a permanent representation. Referred to a preparatory or an auxiliary activity shall be, in particular:
1) the use of structures exclusively for the purposes of the storage, demonstration and (or) delivery of commodities belonging to this foreign organisation before the start of such delivery;
2) keeping stock of commodities belonging to this foreign organisation exclusively for the purposes of their storage, demonstration and (or) delivery before the start of such delivery;
3) maintaining a permanent place of activity exclusively for the purposes of purchasing commodities by this foreign organisation;
4) maintaining a permanent place of activity exclusively for the collection, processing and (or) dissemination of information for bookkeeping, for marketing or advertising, or for studying the market of commodities (works, services) sold by the foreign organisation, if such activity is not the principal (regular) activity of this organisation;
5) keeping a permanent place of activity exclusively for the purposes of signing contracts on behalf of this organisation, if the signing of contracts takes place in conformity with the detailed written instructions from the foreign organisation.
4.1. The fact a person who is a foreign market partner of the International Olympic Committee in compliance with Article 3.1 of Federal Law No. 310-FZ of December 1, 2007 on the Organisation and Holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi, on the Development of the Town of Sochi as a Mountain Climatic Health Resort and on Amending Certain Legislative Acts of the Russian Federation, exercising activities on the territory of the Russian Federation in connection with the discharge of obligations of a market partner of the International Olympic Committee within the period of organisation of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi, which is fixed by Part 1 of Article 2 of the cited Federal Law, where there are the signs of a permanent representation provided for by Item 2 of this article, may not be deemed as leading to the establishment of a permanent representation.
5. The fact of the foreign organisation's possession of securities and of participation shares in the capital of Russian organisations, as well as of other property on the territory of the Russian Federation in the absence of any sign of a permanent representation envisaged by Item 2 of this Article, is not in itself considered for such foreign organisation as leading to the creation of a permanent representation in the Russian Federation.
6. The fact of conclusion by the foreign organisation of an agreement of simple partnership or some other agreement presupposing a joint activity of its parties (participants), performed wholly or in part on the territory of the Russian Federation, cannot in itself be considered for the given organisation as leading to the establishment of a permanent representation in the Russian Federation.
7. The fact of the supply by the foreign organisation of the personnel for work on the territory of the Russian Federation in another organisation in the absence of the signs of a permanent representation, stipulated by Item 2 of this Article, cannot be considered as leading to the creation of a permanent representation of the foreign organisation which has supplied the personnel, if such personnel act exclusively on behalf of and in the interest of the organisation to which it was directed.
8. A foreign organisation's performance of transactions involved in the import to the Russian Federation or in the export from the Russian Federation of commodities, including in the framework of foreign trade contracts, in the absence of the signs of a permanent representation envisaged by Item 2 of this Article, cannot be considered as leading to the formation of a permanent representation of this organisation in the Russian Federation.
9. The foreign organisation shall be seen as having a permanent representation if this organisation delivers from the territory of the Russian Federation the commodities in its possession being a result of processing on the customs territory or under customs control and also if this organisation performs an activity satisfying the signs envisaged by Item 2 of this Article, through a person who, on the grounds of contractual relations with this foreign organisation, represents its interests in the Russian Federation, acts on the territory of the Russian Federation on behalf of this foreign organisation, possesses and regularly exercises the powers for concluding contracts or for coordinating their essential terms on behalf of the given organisation, thus creating the legal consequences for the given foreign organisation (a dependent agent).
The foreign organisation shall not be seen as having a permanent representation if it performs an activity on the territory of the Russian Federation through a broker, a commission agent, a professional Russian securities market trader or through any other person acting in the framework of his principal (regular) activity.
10. The fact that the person performing activity on the territory of the Russian Federation is reciprocally dependent on the foreign organisation shall not be considered as leading to the formation of a permanent representation of this foreign organisation in the Russian Federation in the absence of the signs of a dependent agent envisaged by Item 9 of this Article.
Article 307. Specifics in the Taxation of Foreign Organisations Performing an Activity Through a Permanent Representation in the Russian Federation
1. Recognised as the object of taxation for foreign organisations which perform an activity in the Russian Federation through a permanent representation shall be:
- the income derived by the foreign organisation as a result of the performance of an activity on the territory of the Russian Federation through its permanent representation, reduced by the amount of the outlays made by this permanent representation which shall be defined taking account of the provisions of Item 4 of this Article;
- the incomes of the foreign organisation from the possession, use and (or) disposal of the property of the permanent representation of this organisation in the Russian Federation minus the outlays involved in deriving such incomes;
- the other incomes from the sources in the Russian Federation pointed out in Item 1 of Article 309 of this Code, referred to the permanent representation.
2. The tax base shall be delineated as the monetary expression of the object of taxation, established by Item 1 of this Article.
When delineating the tax base of a foreign non-profit organisation, the provisions of Item 2 of Article 251 of this Code shall be taken into account.
3. If the foreign organisation performs on the territory of the Russian Federation an activity of a preparatory and (or) an auxiliary character in the interest of third persons which is leading to the formation of a permanent representation, and if with respect to such an activity no receipt of any remuneration is envisaged, the tax base shall be defined in the amount of 20 per cent from the sum of the outlays of this permanent representation involved in such activity.
4. If the foreign organisation has on the territory of the Russian Federation more than one department, the activity through which is leading to the establishment of a permanent representation, the tax base and the sum of the tax shall be calculated separately for every department.
If the foreign organisation performs through such departments an activity in the framework of a single technological process, or in other similar cases in agreement with the federal executive body authorised to exercise control and supervision in the area of taxes and fees, such organisation shall have the right to calculate taxable profit connected with its activity
through a department on the territory of the Russian Federation, as a whole by the group of such departments (including for all the departments), under the condition that all the departments included in this group apply the same accounting policy for the purposes of taxation. In this case, the foreign organisation shall determine on its own which of the departments shall keep the tax records and submit the tax declarations at the place of location of every department. The sum of tax on the profit subject to payment to the budget in this case shall be distributed between the departments in the general order envisaged by Article 288 of this Code. The cost of the fixed assets and of the non-material assets, or an average-listed number of the workers (the fund for the remuneration of the workers' labour) not involved in the activity of the foreign organisation on the territory of the Russian Federation through the permanent representation shall not be recorded.
5. Foreign organisations performing an activity in the Russian Federation through a permanent representation shall apply the provisions envisaged by Articles 280, 283 of this Code.
6. Foreign organisations performing an activity in the Russian Federation through a permanent representation shall pay tax according to the rates established by Item 1 of Article 284 of this Code, with the exception of the incomes listed in Subitems 1 and 2 and in the second paragraph of Subitem 3 of Item 1 of Article 309 or this Code. The said incomes referred to the permanent representation shall be levied with tax apart from the other incomes, in accordance with the rates established by Subitem 3 of Item 3 and by Item 4 of Article 284 of the present Code.
7. When into the sum of the foreign organisation's profit are included the incomes from which, in conformity with Article 309 of the present Code, tax has been in fact withheld and transferred to the budget system of the Russian Federation onto the corresponding Federal Treasury account, the sum of the tax subject to payment by this organisation shall be reduced by the sum of the withheld tax. If the sum of the tax withheld in the reporting period exceeds the sum of the tax for this period, the sum of tax paid in excess shall be subject to return, or shall be offset against the future tax payments of this organisation in the procedure provided for by Article 78 of this Code.
8. Foreign organisations performing an activity in the Russian Federation through a permanent representation shall pay the advance payments and tax in the order stipulated by Articles 286 and 287 of the present Code.
Foreign organisations performing an activity in the Russian Federation shall submit the tax declaration by the results of the tax (reporting) period, as well as the annual report on activity in the Russian Federation in compliance with the form endorsed by the federal executive power body authorised to exercise control and supervision in respect of taxes and fees, through the permanent representation to the tax body at the place of location of the permanent representation of this organisation in the order and within the time terms established by Article 289 of this Code.
Removed. If the activity of the permanent representation of the foreign organisation in the Russian
Federation is stopped before the end of the tax period, the tax declaration for the last reporting period shall be submitted by the foreign organisation in the course of one month from the day of termination of the activity of this department.
9. If the business activity of a foreign organisation on the territory of the Russian Federation in conformity with this Code or with the provisions of an international agreement of
the Russian Federation on the issues of taxation leads to appearance on the territory of the Russian Federation of a permanent representation, the incomes of such permanent representation, subject to taxation in the Russian Federation, shall be defined taking into account the functions, fulfilled in the Russian Federation, the used assets and the assumed economic (commercial) risks.
The circumstances, indicated in this Item, shall be taken into account when distributing the incomes and the outlays between the foreign organisation and its permanent representation in the Russian Federation.
Article 308. Specifics in the Taxation of Foreign Organisations if the Activity Is Performed on a Construction Site
1. For the purposes of this Chapter, interpreted as construction sites of foreign organisations on the territory of the Russian Federation shall be:
1) the place of building new, as well as of reconstruction, technical re-equipment and (or) repairs of the existing objects of immovable property (with of air and sea vessels, inland navigation ships and space objects);
2) the place of building and (or) assembly, repairs, reconstruction, and (or) technical re- equipment of structures, including floating and boring installations, as well as machinery and equipment, whose normal functioning requires a rigid mounting on the foundation or fastening to the construction elements of the buildings, structures or floating facilities.
2. When identifying the term of existence of the construction site for the purposes of calculating tax, and also of putting the foreign organisation onto the records with the tax bodies, works and other operations whose duration falls into this term, shall embrace all the kinds of preparatory, building and (or) mounting works, including those involved in building approach lines, communications, electric cables, drainage and other objects of the infrastructure, with the exception of the objects of infrastructure initially developed for other purposes not connected with the given construction site.
If a foreign organisation, while being a general contractor, gives orders for the performance of a part of the contractual works to other persons (subcontractors), the period of time spent by the subcontractors on carrying out the works shall be seen as the time thus expended by the general contractor himself. This provision shall not be applied with respect to the period of works which the subcontractor performs under direct contracts with the builder or technical orderer and which are not included in the volume of works entrusted to the general contractor, with the exception of those cases when these persons and the general contractor are reciprocally dependent persons in conformity with Article 105.1 of this Code.
If the subcontractor is a foreign organisation, his activity on this construction site shall also be considered as creating a permanent representation of the subcontractor organisation.
The given provision shall be applied to Subcontractor organisations whose activity comprises in total not less than 30 calendar days, under the condition that the general contractor has a permanent representation.
3. For the purposes of taxation, seen as the beginning of the existence of the construction site shall be the earliest of the following dates: the date of signing an act on handing over the site to the contractor (an act on admitting the subcontractor's personnel to the performance of his part of the total volume of works), or the date of the actual start of the works.
Seen as the end of the existence of the construction site shall be the date of the builder's or technical orderer's signing an acceptance act on the object or on the complex of works envisaged by the contract. Seen as the end of the subcontractor's works shall be the date of
signing the act on the acceptance of works by the general contractor. If the acceptance act was not formalised or if the works have in fact ended after signing such act, the construction site shall be seen as having stopped its existence (the subcontractor's works shall be seen as completed) on the date of the actual end of the preparatory, building or mounting works included in the volume of works of the corresponding person on the given construction site.
4. The construction site shall not stop its existence if the works on it are stopped only for a time, except for cases of the conservation of the construction object for a term of over 90 calendar days by the decision of the federal executive power bodies, of the corresponding state power bodies of the subjects of the Russian Federation, or of the local self-government bodies adopted within the scope of their competence, or as a result of an impact of force majeur circumstances.
If the works on the construction object are continued or resumed after an interval in the works when the act mentioned in Item 3 of this Article, is signed, the term of performance of the continued or resumed works and of the interval between the works shall be added to the total term of the existence of the construction site only if:
1) the territory (water area) of the resumed works is the territory of the earlier stopped works or that closely adjoining it;
2) the continued or resumed works on the object are entrusted to a person who has earlier performed the works on this construction site, of if the new and the former contractors are reciprocally dependent persons.
If the continuation or the resumption of the works is connected with the construction or mounting of a new object on the same construction site or with the reconstruction of the earlier completed object, the term of performance of such continued or resumed works and of the interval between the works shall also be added to the total term of existence of the construction site.
In all other cases, including the performance of repairs, reconstruction or technical re- equipment of an object which was earlier handed over to the builder or technical orderer, the term of performance of the continued or resumed works and the interval between the works shall not be added to the total term of existence of the construction site, started with the works on the earlier commissioned object.
5. The construction or mounting of such objects as roads, viaducts and channels, or as the laying down of communications in the course of whose performance the geographical place of their location changes, shall be considered as an activity performed on one construction site.
Federal Law No. 57-FZ of May 29, 2002 amended Article 309 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law and shall cover the legal relations arising from January 1, 2002 See the previous text of the Article
Article 309. Specifics in the Taxation of Foreign Organisations Not Performing an Activity Through a Permanent Representation in the Russian Federation but Deriving Incomes from the Sources in the Russian Federation
1. The following kinds of incomes received by foreign organisations, which are not connected with its business activity in the Russian Federation, shall be referred as the foreign organisation's incomes derived from the sources in the Russian Federation and shall be subject to levying with tax to be withheld from the source of the payment from the incomes:
1) the dividends paid out to foreign organisations who are shareholders (partners) of
Russian organisations; 2) the incomes received as a result of the distribution in favour of foreign organisations of
the profit or of the property of organisations, of other persons or of their associations, including in cases of their liquidation (taking account for the provisions of Items 1 and 2 of Article 43 of this Code);
3) the interest income from any kind of debt liabilities, including bonds with the right of participation in the profits and convertible bonds, including:
- the incomes received from the state and municipal emission securities, the terms of whose issue and circulation envisage the receipt of incomes in the form of interest;
- the incomes on other debt liabilities of Russian organisations not pointed out in the second paragraph of this Subitem.
4) the incomes from the use in the Russian Federation of the rights to the objects of intellectual activity. To such incomes, in particular, shall be referred any kinds of payments received by way of compensation for the use or for granting the right to the use of any author's copyright to the works of literature, art or science, including cinema films and films or recordings for television or radio broadcasting programmes, for the use (for granting the right to use) of any patents, trade marks, drafts or models, of plans, of secret formulas or processes, or for the use (for granting the right to use) of information concerning industrial, commercial or scientific experiences;
Federal Law No. 132-FZ of June 7, 2011 amended Subitem 5 of Item 1 of Article 309 of this Code. The amendments shall enter into force from the date of the official publication of the said Federal Law and shall extend to legal relations arising from January 1, 2011
5) the incomes from sale of stocks (partner shares in the capital) of Russian organisations over 50 per cent of whose assets consists of immovable property situated on the territory of the Russian Federation, as well as of the financial instruments derivative from such stocks (partner shares), except for stocks recognized to be circulating in the organized securities market in compliance with Item 3 of Article 280 of this Code. With this, the incomes from the sale on foreign exchanges (through foreign trade organisers) of the securities or of the financial instruments derivative from them which are circulated on these exchanges shall not be recognised as incomes from sources in the Russian Federation;
6) the incomes from the sale of immovable property situated on the territory of the Russian Federation;
7) incomes from letting out or subletting property used on the territory of the Russian Federation, including the incomes from leasing operations and from letting out or subletting sea- going ships and aircraft or transport facilities, as well as containers used in international shipments. With this, incomes from the leasing operations connected with acquisition and use of the subject of leasing by the recipient of lease shall be calculated reasoning from the total amount of leasing payment less the reimbursement of the cost of the lease property (when it is granted out on lease) to the grantor of lease;
8) incomes from international shipments (including demurrages and other payments arising from carriage). For the purposes of this article the term "demurrage" is used in the meaning established by the Code of Merchant Navigation of the Russian Federation.
Seen as international shipments shall be any kinds of shipments effected by a sea-going ship, river boat or air vessel, by a motor transport vehicle or by rail transport, with the exception of cases when the shipment is effected exclusively between the points situated outside of the Russian Federation;
9) the fines and penalties for violating contractual obligations by Russian persons, state bodies and (or) the executive bodies of local self-government;
10) other similar incomes.
2. Incomes received by foreign organisations from the sale of commodities, of the other property save indicated in Subitems 5 and 6 of Item 1 of this Article, as well as of property rights from the performance of works and rendering services on the territory of the Russian Federation, which do not lead to the formation of a permanent representation in the Russian Federation, shall not be subject to taxation in conformity with Article 306 of this Code.
The re-insurance premiums and bonuses paid out to the foreign partner shall not be recognised as incomes from sources in the Russian Federation.
3. The incomes listed in Item 1 of this Article shall be seen as the object of levying with tax, irrespective of the form in which such incomes are received, in particular, of whether they are received in kind, by the settlement of the liabilities of this organisation, in the form of remitting its debt or of offsetting the claims to this organisation.
4. When delineating the tax base on the incomes pointed out in Subitems 5 and 6 of Item 1 of this Article, from the sum of such incomes may be deducted the outlays in accordance with the procedure envisaged by Articles 268, 280 of this Code.
The said outlays of the foreign organisation shall be taken into account when defining the tax base, if by the date of payment out of these incomes at the disposal of the tax agent withholding the tax from such incomes in conformity with this Article, there is documented data on such incomes submitted by this foreign organisation.
5. The tax base for the incomes of foreign organisations subject to taxation in conformity with this Article, and the sum of tax withheld from such incomes shall be computed in the currency in which the foreign organisation received such incomes. The outlays made in a different currency shall be computed in the same currency in which the income was received, in accordance with the official exchange rate (cross-rate) of the Central Bank of the Russian Federation as on the date of making such outlays.
6. If the founder or the beneficiary under a contract of trust management is a foreign organisation having no permanent representation in the Russian Federation, while the trusted manager is a Russian organisation or a foreign organisation performing its activity through a permanent representation in the Russian Federation, the tax from the incomes of such founder or of such beneficiary obtained in the framework of the trust management, shall be withheld and transferred to the budget by the trust manager.
Federal Law No. 57-FZ of May 29, 2002 amended Article 310 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law and shall cover the legal relations arising from January 1, 2002 See the previous text of the Article
Article 310. Specifics in the Calculation and Payment of Tax on the Incomes Derived by a Foreign Organisation from Sources in the Russian Federation Withheld by the Tax Agent
1. Tax on the incomes received by a foreign organisation from sources in the Russian Federation shall be calculated and withheld by the Russian organisation or by the foreign organisation performing an activity in the Russian Federation through a permanent representation which pay out the income to the foreign organisation in each payment of the incomes indicated in Item 1 of Article 309 of this Code with the exception of the cases envisaged by Item 2 of this Article, in the currency of the payment of the income.
Tax from the kinds of incomes indicated in Subitem 1 of Item 1 of Article 309 of this Code shall be calculated in accordance with the rate envisaged by Subitem 3 of Item 3 of Article 284 of this Code.
Tax from the kinds of incomes indicated in the second paragraph of Subitem 3 of Item 1 of Article 309 of this Code shall be calculated in accordance with the rate envisaged by Item 4 of Article 284 of this Code.
The tax from the kinds of incomes indicated in Subitem 2, Paragraph Three of Subitem 3 and in Subitems 4 and 7 (in so far as they relate to letting and sub-letting property used on the territory of the Russian Federation, including that used in leasing operations), 9 and 10 of Item 1 of Article 309 of this Code shall be calculated in accordance with the rates envisaged by Subitem 1 of Item 2 of Article 284 of the present Code.
The tax from the kinds of incomes listed in Subitems 7 (in so far as it relates to incomes from letting and sub-letting of sea-going ships, aircraft and other movable transport means or containers used in international carriage) and 8 of Item 1 of Article 309 of this Code shall be calculated in accordance with the rate envisaged by Subitem 2 of Item 2 of Article 284 of this Code.
The tax from the kinds of incomes indicated in Subitems 5 and 6 of Item 1 of Article 309 of this Code shall be calculated taking account of the provisions of Item 2 and 4 of the said Article, in accordance with the rates envisaged by Item 1 of Article 284 of the present Code. If the outlays mentioned in Item 4 of Article 309 of the present Code are not recognised as outlays for the purposes of taxation, the tax from such incomes shall be computed according to the rates envisaged by Subitem 1 of Item 2 of Article 284 of this Code.
The sum of tax withheld from the incomes of foreign organisations in conformity with this Item shall be transferred by the tax agent to the federal budget in the currency of the Russian Federation in the procedure provided for by Items 2 and 4 of Article 287 of this Code.
If the tax is paid out to the foreign organisation in kind or in another non-monetary form, including in the form of making mutual offsets, or if the sum of the tax subject to withholding exceeds the sum of the foreign organisation's income received in monetary form, the tax agent shall be obliged to transfer the tax into the budget in the computed sum, having reduced in the proper order the income of the foreign organisation received in non-monetary form.
Tax on income in the monetary form to be paid (to be remitted) in respect of serial securities with obligatory centralised custody, as regards issues of federal state serial securities with mandatory centralized custody and issues of other serial securities with mandatory centralized custody whose state registration was effected or whose registration number was awarded thereto after January 1, 2012, to a person which is entitled under the effective legislation to receive such income and which is a foreign organization shall be estimated and deducted by the depository engaged in payment (remittance) of the cited income to a taxpayer.
2. The calculation and withholding of the sum of tax from incomes paid out to foreign organisations shall be effected by the tax agent on all the kinds of incomes pointed out in Item 1 of Article 309 of the present Code, in all cases when such incomes are paid out, with the exception of the cases when:
1) the tax agent is notified by the receiver of the income that the paid out income refers to the permanent representation of the receiver of the income in the Russian Federation and that at the disposal of the tax agent is the copy of the certificate certified by a notary on the receiver of the income being put onto the records in the tax bodies, formalised not earlier than in the preceding tax period;
2) with respect to the income paid out to the foreign organisation, Article 284 of this Code envisages the tax rate of 0 per cent;
3) incomes are paid out and received from production sharing agreements if the legislation of the Russian Federation on taxes and fees envisages relief of such incomes from withholding the tax in the Russian Federation as they are transferred to foreign organisations;
Federal Law No. 132-FZ of June 7, 2011 amended Subitem 4 of Item 2 of Article 310 of
this Code. The amendments shall enter into force from the date of the official publication of the said Federal Law and shall extend to legal relations arising from June 8, 2007
4) incomes are paid out which in conformity with international treaties (agreements) are not levied with tax in the Russian Federation, under the condition that the foreign organisation presents to the tax agent the confirmation, envisaged by Item 1 of Article 312 of this Code. In this case, the payment of the incomes by Russian banks and a development bank which is a state corporation on transactions with foreign banks does not require confirmation of the fact of the permanent place of location of the foreign bank in the state with which an international treaty (agreement) is signed regulating the questions of taxation, if such place of location is confirmed by information supplied in generally accessible information hand-books;
5) incomes are paid to organisations that are foreign organisers of the XXII Winter Olympic Games and XI Winter Paralympic Games in compliance with Article 3 of Federal Law No. 310-FZ of December 1, 2007 on the Organisation and Holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi, on the Development of the Town of Sochi as a Mountain Climatic Health Resort and on Amending Certain Legislative Acts of the Russian Federation or that are foreign market partners of the International Olympic Committee in compliance with Article 3.1 of the cited Federal Law;
6) incomes connected with dissemination of mass media products concerning the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi and paid to official broadcasting companies in compliance with Article 3.1 of Federal Law No. 310-FZ of December 1, 2007 on the Organisation and Holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi, on the Development of the Town of Sochi as a Mountain Climatic Health Resort and on Amending Certain Legislative Acts of the Russian Federation.
Federal Law No. 132-FZ of June 7, 2011 amended Item 3 of Article 310 of this Code. The amendments shall enter into force from the date of the official publication of the said Federal Law and shall extend to legal relations arising from June 8, 2007
3. In the event of paying out by the tax agent to a foreign organisation of the incomes which are taxable under international treaties (agreements) in the Russian Federation at reduced rates, the calculation and withholding of the tax from incomes shall be effected by a tax agent at corresponding reduced rates, provided that a foreign organisation presents to the tax agent the confirmations stipulated by Item 1 of Article 312 of this Code. With this, in the event of paying out by Russian banks and by development bank, which is a state corporation, of incomes from operations with foreign banks, the confirmation of the fact of a foreign bank's permanent location in a state with which an international treaty (agreement) regulating taxation matters is made shall not be necessary, if such location is confirmed by the data from international reference-books open to general use.
4. The tax agent shall submit by the results of the reporting (tax) period, within the time terms fixed for the presentation of the tax settlements by Article 289 of this Code, information on the sums of incomes paid out to foreign organisations and of taxes withheld for the previous reporting (tax) period to the tax body at the place of its location in accordance with the form established by the federal executive body authorised to exercise control and supervision in the area of taxes and fees.
5. The specifics of estimation and payment of tax on the incomes derived by a foreign organisation from the sources in the Russian Federation to be subtracted by a tax agent which
are established by this article shall extend to tax estimation and payment by the Russian organisations which are participants in a consolidated group of taxpayers and which pay out incomes to a foreign organisation.
The tax sums shall be estimated, subtracted and remitted to the budget by the organisations which are participants of a consolidated group of taxpayers independently, without participation of the responsible participant in the consolidated group of taxpayers (except when such responsible participant acts as a tax agent according to the rules of this article).
Article 311. Elimination of Double Taxation 1. The incomes received by the Russian organisation from sources outside the Russian
Federation shall be taken into account when delineating its tax base. The said incomes shall be recorded in full volume taking account of the outlays made both in the Russian Federation beyond its boundaries.
2. In delineating the tax base, the outlays made by the Russian organisation in connection with the receipt of incomes from sources outside the Russian Federation shall be deducted in the order and in the amount established by this Chapter.
3. The sums of tax paid out in conformity with the legislation of foreign states by the Russian Federation, shall be set off when this organisation pays tax in the Russian Federation. The sum of the set off sums of the taxes paid outside the Russian Federation cannot exceed the sum of the tax subject to payment by this organisation in the Russian Federation.
The offsetting is effected under the condition that the taxpayer submits the document confirming the payment (withholding) of the tax outside the Russian Federation: for the taxes paid by the organisation itself - those certified by the tax body of the corresponding foreign state, and for taxes withheld in conformity with the legislation of foreign states or with an international agreement by the tax agents - the confirmation by the tax agent.
The confirmation indicated in this Item shall be valid within the tax period in which it was submitted to the tax agent.
4. If there are detached units located outside the territory of the Russian Federation, tax shall be paid (advance tax payments shall be made), as well as tax calculations and tax declarations shall be submitted by the organsaition at its location.
Federal Law No. 57-FZ of May 29, 2002 amended Article 312 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law and shall cover the legal relations arising from January 1, 2002 See the previous text of the Article
Article 312. Special Provisions 1. When applying provisions of international treaties of the Russian Federation, the
foreign organisation shall submit to the tax agent, paying out the income, confirmation of the fact that the foreign organisation has a permanent place of location in the state with which the Russian Federation has signed an international treaty (agreement), regulating the questions of taxation which shall be certified by a competent body of the corresponding foreign state. Where the given confirmation is in a foreign language, its translation into Russian shall be likewise submitted to the tax agent.
When the foreign organisation having the right to the receipt of income submits the confirmation mentioned in Item 1 of this Article to the tax agent, paying out the income before the date of the payment out of the income with respect to which a privileged regime of taxation is envisaged by the international treaty of the Russian Federation, with respect to such income
is applied relief from withholding the tax from the source of payment, or the tax from the source of the payment is withheld at a reduced rate.
2. Return of excessively withheld tax on incomes paid out earlier to foreign organisations with respect to which international treaties of the Russian Federation, regulating the questions of taxation, envisage a special taxation regime, shall be effected under the condition that the following documents are submitted:
- an application for the return of the withheld tax, made out in accordance with the form established by the federal executive body authorised to exercise control and supervision in the area of taxes and fees;
- a confirmation of the fact that at the moment of the payment out of the income this foreign organisation had its permanent place of location in a state with which the Russian Federation has concluded an international treaty (agreement) regulating the questions of taxation which shall be certified by the competent body of the corresponding foreign state;
- the copies of the agreement (or of another document), in conformity with which income is paid out to the foreign legal entity, and the copies of the payment documents confirming the transfer of the sums of the tax, subject to return, to the budget system of the Russian Federation onto the corresponding Federal Treasury account.
If the above documents are compiled in a foreign language, the tax body shall have the right to demand that their translation into Russian also be submitted. No notary's certification of the contracts, payment documents or their translation into Russian shall be required. And no other documents, except for the above-listed, shall be demanded.
The application for the return of the sum of taxes earlier withheld in the Russian Federation, as well as the other documents listed in this Item, shall be submitted by the foreign receiver of the income to the tax body at the place of the tax agent's being put onto records within three years from the moment of the end of the tax period in which the tax was paid out.
Return of tax earlier levied (and paid up) shall be effected by the tax body at the place of registration of the tax agent in the currency of the Russian Federation after submitting the application and the other documents mentioned in this Item in the procedure provided for by Article 78 of this Code.
Federal Law No. 57-FZ of May 29, 2002 amended Article 313 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law and shall cover the legal relations arising from January 1, 2002 See the previous text of the Article
Article 313. Tax Records. General Provisions The taxpayers shall calculate the tax base by the results of every reporting (tax) period
on the grounds of the data of the tax records. Tax recording shall be seen as the system for summing up information for defining the
tax base for tax on the grounds of the data from the basic documents grouped in accordance with the procedure stipulated by this Code.
Where in bookkeeping registers there is not enough information for determining the tax base in compliance with the requirements of this Chapter, the taxpayer shall be entitled to enter independently additional requisite elements to bookkeeping registers applied, thus forming taxation registers, or to keep independent taxation registers.
See Regulations for Accounting Records "The Record-keeping of Payments of the Profit Tax (RKP 18/02)" approved by Order of the Ministry of Finance of the Russian Federation No.
114n of November 19, 2002
Tax recording shall be effected for the purpose of accumulating complete and authentic information on the procedure for recording for the purposes of taxation the economic operations performed by the taxpayer in the course of the reporting (tax) period, as well as for supplying with information the internal and external users for exerting control over the correctness of the calculation, over the fullness and timeliness of the calculation and over the payment of tax into the budget.
The system of tax recording shall be organised by the taxpayer on his own, proceeding from the principle of the successive application of the norms and rules of tax recording, that is, it shall be applied consecutively from one tax period to another. The procedure for keeping the tax records shall be established by the taxpayer in the accounting policy for the purposes of taxation to be approved by the corresponding Order (Direction) of the manager. The tax and other bodies shall not be empowered to establish for taxpayers obligatory forms of tax accounting documents.
The taxpayer shall change the procedure for recording individual economic operations and (or) objects for the purposes of taxation in cases of changes in legislation or of the applied methods for recording. Decisions on any changes in the accounting policy for the purposes of taxation in the event of changing applied methods for recording shall be taken as of the start of a new tax period, and in the event of changes in the legislation on taxes and fees it shall be done no earlier than from the moment of entry into force of changed rules of the said legislation.
If the taxpayer has begun to perform any new kinds of activity, he shall also be obliged to define and to reflect in the accounting policy for the purposes of taxation the principles and the procedure for reflecting these kinds of activity for taxation purposes.
The data of tax recording shall reflect the procedure for the formation of the sum of the incomes and outlays, the way of determining the share of the outlays recorded for the purposes of taxation in the current tax (reporting) period, the sum of the residual of the outlays (losses) which shall be referred to the outlays in the next tax periods, the order of accumulation of the sums of the set up reserves, as well as the sum of indebtedness by settlements with the budget on the tax.
Seen as confirmation of the data of the tax records shall be: 1. the basic accounting documents (including a reference note from the accountant); 2. the analytical tax recording registers; 3. the calculation of the tax base. The forms of analytical tax recording registers for determining the tax base which are the
documents for the tax recording shall contain the following requisites: - the name of the register; - the period (the date) of compilation; - the operation's measuring indices in kind (if this is possible) and in the monetary
expression; - the names of the economic operations; - the signature (deciphering of the signature) of the person responsible for compiling the
said registers. The content of the data of the tax recording (including the data from the basic
documents) shall be seen as a tax secret. The persons who have access to the information contained in the data of the tax records shall be obliged to keep tax secrets. They shall be held responsible for divulging it in conformity with the effective legislation.
Federal Law No. 57-FZ of May 29, 2002 amended Article 314 of this Code The amendments shall enter into force upon the expiry of one month from the day of the
official publication of the said Federal Law and shall cover the legal relations arising from January 1, 2002 See the previous text of the Article
Article 314. Analytical Tax Recording Registers Analytical registers of tax records shall be seen as consolidated forms for the
systematisation of the data of tax recording for the reporting (tax) period, grouped in accordance with the demands of this Chapter, without distribution (reflection) by business accounting accounts.
The data of the tax records shall be seen as the data which is recorded in the development tables, the accountant's reference notes and other taxpayer's documents which arrange information on the objects of taxation into groups.
The formation of the tax recording data presupposes continuity in reflecting in chronological order the objects of recording for the purposes of taxation (including operations whose results are recorded in several reporting periods or are transferred to several years).
Analytical accounting of the data of tax recording shall be organised by the taxpayer so that it shall reveal the procedure of the formation of the tax base.
Analytical tax recording registers are intended for the systematisation and accumulation of information contained in the basic documents accepted for recording, and of the analytical data of the tax records for reflecting them in the calculation of the tax base.
The tax recording registers shall be kept in accordance with special forms on paper carriers, in electronic form and (or) on any machine-readable carriers.
The forms of the tax recording registers and the way of reflecting in them the analytical data of the tax records and of the data of the basic documents shall be elaborated by the taxpayer on his own and shall be established in the Appendices on the organisation's accounting policy for the purposes of taxation.
The correctness of reflecting the economic operations in the tax recording registers shall be guaranteed by the persons who have compiled and signed them.
During the storage of the tax recording registers their protection from unsanctioned corrections shall be ensured.
The correction of mistakes in the tax recording register shall be justified and confirmed with the signature of the responsible person who has made the correction, with an indication of the date and with the substantiation of the effected correction.
Federal Law No. 57-FZ of May 29, 2002 amended Article 315 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law and shall cover the legal relations arising from January 1, 2002 See the previous text of the Article
Article 315. Procedure for Making the Calculation of the Tax Base The tax base for the reporting (tax) period shall be calculated by the taxpayer on his own
in conformity with the norms established by the present Chapter, proceeding from the data of the tax records, by progressive total from the year's start.
The calculation of the tax base shall contain the following data: 1. The period for which the tax base is defined (from the start of the tax period by
progressive total).
2. The sum of the incomes from sales received in the reporting (tax) period, including: 1) the earnings from the sale of commodities (works, services) of self production, as well
as the earnings from sale of property and of rights of property, with the exception of the earnings mentioned in Subitems 2 - 7 of this Item;
2) the earnings from the sale of securities not circulated on the organised market; 3) the earnings from the sale of securities circulated on the organised market; 4) the earnings from the sale of purchased commodities; 5) abolished from January 1, 2006; 6) the earnings from the sale of basic assets; 7) the earnings from the sale of commodities (works, services) of servicing production
and economies. 3. The sum of the outlays made over the reporting (tax) period, minus the sum of the
incomes from sale, including: 1) the outlays on the output and sale of commodities (works, services) of self
manufacture, as well as the outlays made on the sale of the property and of the rights of property, with the exception of the outlays mentioned in Subitems 2 - 6 of this Item.
The total sum of the outlays shall be reduced by the sums of the residuals of the production in progress, of the residuals of products in the store-house and of products shipped but not sold as at the end of the reporting (tax) period, identified in conformity with Article 319 of the present Code;
2) the outlays made in the sale of securities not circulated on the organised market; 3) the outlays on the sale of securities circulated on the organised market; 4) the outlays made on the sale of the purchased commodities; 5) the outlays connected with the sale of fixed assets; 6) the outlays made by the servicing productions and economies as they sold
commodities (works, services). 4. The profit (loss) from sales, including: 1) the profit from the sale of home-produced commodities (works, services), as well as
the profit (loss) from the sale of property and of the rights of property, with the exception of the profit (loss) pointed out in Subitems 2, 3, 4 and 5 of this Item;
2) the profit (loss) from the sale of securities not circulated on the organised market; 3) the profit (loss) from the sale of securities circulated on the organised market; 4) the profit (loss) from the sale of the purchased commodities; 5) the profit (loss) from the sale of fixed assets; 6) the profit (loss) from the sale of the servicing productions and economies. 5. The sum of extra-sale incomes including: 1) incomes from operations with the financial instruments of futures transactions
circulated on the organised market; 2) incomes from operations with the financial instruments of futures transactions not
circulated on the organised market. 6. The sum of extra-sale outlays, especially: 1) outlays on operations with the financial instruments of futures transactions circulated
on the organised market; 2) outlays on operations with the financial instruments of futures transactions not
circulated on the organised market. 7. The profit (loss) from extra-sales operations. 8. The total tax base for the reporting (tax) period. 9. To define the sum of the profit subject to taxation, from the tax base shall be excluded
the sum of the loss subject to being put off in the order envisaged by Article 283 of this Code.
Article 316. Procedure for the Tax Recording of the Incomes from Sales The incomes from sales shall be defined by the kind of activity, if for the given kind of
activity is envisaged other taxation procedure, is applied a different tax rate or is envisaged the order of recording profits and losses, received (incurred) from the given kind of activity differing from the general order.
The sum of receipts from sales shall be defined in conformity with Article 249 of this Code, taking account for the provisions of Article 251 of this Code as on the date of recognising the incomes and outlays in accordance with the method for recognising the incomes and the outlays selected by the taxpayer for the purposes of taxation.
If the price of the sold commodity (works, services) or of the right of property is expressed in the currency of a foreign state, the sum of the earnings from the sale shall be recalculated into roubles as on the date of sale. If a taxpayer applying the accrual method for defining receipts and expenditures receives an advance payment or caution money, the amount of sales proceeds in the part thereof falling at the advance payment of the caution money shall be estimated on the basis of the official exchange rate fixed by the Central Bank of the Russian Federation as of the date when the advance payment or caution money are received.
If the price of the sold commodities (works, services) and property rights is expressed in conventional units, the sum of earnings from the sale thereof shall be recalculated into roubles at the rate established by the Central Bank of the Russian Federation as on the date of the sale. With this, arising sum differences shall be included in the composition of extra-sale incomes (outlays) depending on the difference which arises.
If the sale is effected through a commission agent, the tax paying consignor shall define the sum of the earnings from the realisation as on the date of sale on the grounds of the notice from the commission agent on the realisation of the property (of the rights of property) belonging to the consignor. The commission agent shall be obliged to notify the consignor of the date of sale of the property belonging to him, in the course of three days as from the moment of the end of the reporting period in which such sale has taken place.
If the settlements in the sale are carried out on the terms of granting the commodity credit, the sum of the earnings shall also be defined as on the date of sale and shall include the sum of interest levied for the period from the moment of the shipment to the moment of the transfer of the right of property to the commodities.
An interest levied for the use of the commodity credit as from the moment of the transfer of the right of property to the commodities until the moment of the complete settlement on the liabilities shall be included into the composition of the extra-sales outlays.
For production facilities with a long technological cycle (over one tax period), except for case when completed works (services) are delivered in phases under the contracts concluded, income from the sale of the said works (services) shall be distributed by the taxpayer at the taxpayer's own discretion with due regard to the principle of even income recognition on the basis of record data. In this case the principles and methods applied to distribute income from sales shall be approved by the taxpayer in its accounting policy for taxation purposes.
Federal Law No. 57-FZ of May 29, 2002 amended Article 317 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law and shall cover the legal relations arising from January 1, 2002 See the previous text of the Article
Article 317. Procedure for Tax Recording of Individual Kinds of Extra-Sales Incomes When defining the extra-sales incomes in the form of fines, penalties or other sanctions
imposed for violating contractual liabilities, as well as of the sums of recompense for the inflicted losses or damages, the taxpayers defining incomes using the method of calculation, shall reflect the due sums in conformity with the terms of the contract. If the terms of the contract do not
establish the amount of penalty sanctions or a recompense for the losses, no liability arises with the taxpayer for calculating the extra-realisation incomes from these kinds of incomes. And if the debt is exacted by court decision, the liability involved in the calculation of this extra-sales income arises with the taxpayer on the grounds of a court decision, which has entered into legal force.
Article 318. Procedure for Defining the Sum of the Outlays on Production and Sale
1. If the taxpayer defines the incomes and the outlays by method of calculation, the outlays on the production and on sale shall be defined taking account for the provisions of this Article.
For the purposes of this Chapter, the outlays on the production and sales made in the course of the reporting (tax) period shall be subdivided into:
1) direct; 2) indirect. To direct outlays may be in particular classified as: the material expenses determined in compliance with Subitems 1 and 4 of Item 1 of
Article 254 of this Code; the outlays on paying labour wages to the personnel participating in the production of
commodities, carrying out works and rendering services and expenses towards compulsory pension insurance used to finance the insurance and accumulated portions of the labour pension, for obligatory social insurance in case of temporary disability and in connection with motherhood, obligatory medical insurance, obligatory social insurance against industrial accidents and professional illnesses which are accrued on said amounts of outlays on paying labour wages;
the sums of accrued depreciation of the fixed assets used in the production of commodities, works and services.
To indirect outlays there shall pertain all other sums of outlays, except for the extra-sale outlays determined in compliance with Article 265 of this Code and made by a taxpayer within a report (tax) period.
A taxpayer shall define at his discretion in his accounting concepts for taxation purposes a list of the direct expenses relating to the manufacture of goods (performance of works, provision of services).
2. The sum of indirect outlays on production and sales effected in the reporting (tax) period, shall be in full volume referred to the outlays of the current report (tax) period subject to the requirements provided for by this Code. A similar procedure shall apply to include non-sales expenses in the expenses of the current period.
Direct expenses are classified as expenses of the current accounting (tax) period following the progress of the sales of the products, works, services in whose cost they are taken into account under Article 319 of this Code.
Taxpayers providing services are entitled to post the sum of direct expenses incurred in the accounting (tax) period in full to reduce incomes from the manufacture and sales of this accounting (tax) period without distribution over the balance of work-in-progress.
3. Where in respect of individual outlays limitations with regard to the amount of outlays accepted for the purposes of taxation are stipulated under this Chapter, the base for calculating the ultimate amount of such outlays shall be determined in progressive total, as of the start of a tax period. With this, as regards the outlays of a taxpayer connected with voluntary insurance (retirement insurance) of his workers, the term of a contract's validity in a tax period, starting from the date of entry of such contract into force, shall be taken into account when determining the ultimate amount of the outlays.
Federal Law No. 57-FZ of May 29, 2002 amended Article 319 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law and shall cover the legal relations arising from January 1, 2002 See the previous text of the Article
Article 319. Procedure for Estimating the Residuals of Incomplete Production and of Those of Finished and Shipped Products
1. For the purposes of this Chapter, interpreted as incomplete production (hereinafter referred to as the NZP) shall be those which have not gone through all the processing (finishing) operations stipulated by the technological process. Into the incomplete production shall be included products finished but not completely accepted by the customer, as well as works and services finished but not accepted by the customer. To the incomplete production shall also be referred the residuals of the non-fulfilled orders of the productions and the residuals of semi- finished products of domestic manufacture. The materials and semi-finished products still in production shall be referred to work in progress only if they have already been processed.
The residuals of incomplete production as at the end of the current month shall be estimated by the taxpayer on the grounds of the data of the basic accounting documents on the movement and on the residuals (in quantitative terms) of raw materials and finished products in workshops (works and other industrial subdivisions of a taxpayer) and the data of the tax records on the sum of direct outlays made in the current month.
A taxpayer shall define at his discretion the procedure for distributing direct expenses to work-in-progress and the products (works, services) manufactured (performed, provided) in the current month with account taken of the correspondence of the expenses incurred to the products (works, services) manufactured (performed, provided).
The said procedure for distributing direct expenses (the assessment of the value of work- in-progress) is established by the taxpayer in his accounting concepts for taxation purposes and it shall be implemented for at least two tax periods.
If direct expenses are not attributable to a specific production process used to manufacture a given type of product (work, service) the taxpayer shall designate a specific mechanism in his accounting concepts for taxation purposes to distribute the said expenses using economically-substantiated indicators.
The sum of the residuals of the incomplete production as at the end of the current month shall be included into the composition of the direct outlays in the next month. When the tax period comes to an end, the sum of the residuals of the incomplete production as at the end of the tax period shall be included in the composition of the next tax period in the order and on the terms stipulated in this Article.
2. The residuals of finished products left in warehouses as at the end of the current month shall be assessed by the taxpayer on the grounds of the data of basic accounting documents on the movement and residuals of finished products left in warehouses (in quantitative terms), as well as of the sum of direct outlays made in the current month, reduced by the sum of direct outlays related to the residuals of NZP. The assessment of the residuals of finished products in warehouses shall be determined by a taxpayer as a difference between the amount of direct outlays falling at the residuals of finished products as on the start of the current month increased by the amount of the direct outlays falling at the output in the current month (less the amount of the direct outlays falling at the residuals of NZP), and the amount of the direct outlays falling at the products shipped within the current month.
3. The residuals of the shipped but not sold products as at the end of the current month
shall be assessed by a taxpayer on the basis of the data on the shipment (in quantitative terms) and the amount of the direct outlays made in the current month decreased by the amount of the direct outlays related to the residuals of NZP and the residuals of finished products in warehouses. The assessment of the residuals of shipped but not sold products as at the end of the current month shall be determined by a taxpayer as the difference between the amount of the direct outlays falling at the residuals of shipped but not sold finished products as at the start of the current month increased by the amount of the direct outlays falling at the products shipped in the current month (less the amount of the directs outlays falling at the residuals of finished products in warehouses), and the amount of the direct outlays falling at the products sold in the current month.
Article 320. Procedure for Assessing Expenses in Trading Transactions Taxpayers pursuing wholesale, small-scale wholesale and retail activities shall assess
sales expenses (hereinafter referred to in the present Article as "distribution costs" with due regard to the below details.
During the current month distribution costs are assessed in accordance with this Chapter. As this is being done, distribution cost amounts shall in particular include the expenses of the taxpayer being a buyer of goods incurred to deliver these goods, warehouse expenses and other current month expenses relating to the acquisition, unless they are taken into account in the value of the goods purchased and the selling of these goods. The following is not included in distribution costs: the cost of purchase of goods at the price set by contractual terms. In this case the taxpayer has a right to recognise the cost of acquisition of goods including the expenses relating to the acquisition thereof. The said cost of the goods shall be taken into account when they are sold in accordance with Subitem 3 of Item 1 of Article 268 of this Code. The cost of acquisition of goods that have been shipped but have not been sold as at the end of the month shall not be included by the taxpayer in the expenses relating to the production and sales until the time when they are sold. The procedure for recognising the cost of acquisition of goods shall be defined by the taxpayer in his accounting concepts for taxation purposes and shall be implemented for at least two tax periods.
Current month expenses are classified as direct and indirect. Direct expenses include the cost of acquisition of goods sold in a given reporting (tax) period and the amounts spent towards the delivery (transport expenses) of purchased goods to a warehouse of the taxpayer buying the goods, unless such expenses were included in the purchase price of the goods. All other expenses, except for non-sales expenses assessed in accordance with Article 265 of this Code, that have been incurred in the current month shall be deemed indirect expenses and they shall reduce sales incomes of the current month. The sum of direct expenses deemed the balance of unsold goods shall be assessed by the average percentage indicator as of the beginning of the month as follows:
1) assessment shall be made of the sum of direct expenses attributable to the balance of unsold goods as of the beginning of the month and incurred in the current month;
2) assessment shall be made of the cost of acquisition of the goods sold in the current month and the cost of acquisition of the balance of unsold goods as of the end of the month;
3) calculation shall be made of an average percentage indicator as the ratio of the sum of direct expenses (Item 1 of this part) to the value of the goods (Item 2 of this part);
4) assessment shall be made of the direct expense sum attributable to the balance of unsold goods as the average percentage indicator multiplied by the value of the balance of goods as of the end of the month.
Article 321. Specifics in Keeping the Tax Records by Organisations Set Up in Conformity with the Federal Laws Regulating the Activity of These Organisations
Organisations set up in conformity with federal laws (the Central Bank of the Russian Federation and the Deposit Insurance Agency), regulating the activity of these organisations, shall keep separate records on the incomes and outlays received (made) in the performance of an activity involved in the discharge of the functions envisaged by legislation, as well as of the incomes and outlays received (made) in the performance of other kinds of commercial activity.
When carrying out the tax recording of commercial activities, such organisations shall apply the general norms of this Chapter, regulating the order of delineating the incomes and the outlays, as well as the special norms (specifics) envisaged for the individual taxpayer categories, or the norms stipulated for particular circumstances. A non-profit organisation applies the given norms if it performs such kinds of activity in conformity with federal laws.
If such non-profit organisations make obligatory uncompensated outlays in conformity with the demands of the legislation of the Russian Federation, such outlays shall be recognised as outlays of this organisation, subtracting the incomes from its commercial activity.
Article 321.1. Abrogated from January 1, 2011. Article 321.2. The Specifics of Keeping Tax Records by Participants in a Consolidated
Group of Taxpayers 1. The responsible participant in a consolidated group of taxpayers shall keep as applied
to the procedure for keeping tax records established by this article tax records of the consolidated tax base on the basis of information of the tax ledgers of each participant in this group to be kept in compliance with Article 313 of this Code.
2. A procedure for keeping tax records of a consolidated group of taxpayers shall be established in the accounting policy for the purpose of taxing the consolidated group of taxpayers.
3. An estimate of a consolidated tax base for the accounting (tax) period shall be independently made by the responsible participant in a consolidated group of taxpayers in compliance with this article on the basis of tax registration data of all the participants in this group as a progressive total from the start of the tax period as applied to the procedure established by Article 316 of this Code.
4. Each participant in a consolidated group of taxpayers shall present to the responsible participant in this group the tax registration data required for estimation of the consolidated tax base at the time fixed by an agreement on forming the consolidated group of taxpayers.
5. The consolidated tax base of a consolidated group of taxpayers shall be estimated as the arithmetic sum of incomes of all the participants in this group reduced by the arithmetic sum of outlays of all the participants thereof subject to the provisions of this Code.
The negative difference shall be deemed a loss of a consolidated group of taxpayers.
Article 322. Specifics in Organising the Tax Recording of Depreciated Property 1. Organisations in their tax recording shall determine the residual value of depreciable
property items as of the first day of the tax period in which it is established by the accounting policy for taxation purposes to change the method for charging depreciation.
In the event of establishing in the accounting policy for taxation purposes the declining method for charging depreciation for the purpose of determining the aggregated balance of depreciation groups (subgroups), the residual value of depreciable property items, except for the items for which depreciation is charged by using the straight-line method in compliance with Item 3 of Article 259 of this Code, shall be determined on the basis of the term of their beneficial use fixed when putting these items into operation as of the first day of the tax period when it is established by the accounting policy for the taxation purposes to apply the declining method for charging depreciation.
The amount of depreciation charged for one month in respect of depreciable property
items shall be determined in the following way: 1) when applying the declining method of charging depreciation within the composition of
depreciation groups (subgroups) - as the product of the aggregated balance of a corresponding depreciation group (subgroup) as of the first day of the month in respect of which the amount of charged depreciation is determined and the depreciation rate established by Item 5 of Article 259.2 of this Code;
2) when applying the straight-line method of charging depreciation - as the product of the initial (replacement) value and the depreciation rate established by the taxpayer for the said property in compliance with Item 2 of Article 259.1 of this Code.
2. Depreciation shall not be charged in respect of the fixed assets transferred by the taxpayer for gratuitous use starting from the first day of the month following the month when the said transfer was effected.
A similar procedure shall apply in respect of fixed assets put in storage by decision of the leadership of an organisation for over three months, as well as in respect of fixed assets being reconstructed or updated by the decision of the leadership of an organisation within the time period exceeding 12 months.
In the event of termination of a contract of gratuitous use and return of fixed assets to the taxpayer, as well as in the event of depreservation or completion of reconstruction (updating), depreciation shall be charged in the procedure determined by this Chapter starting from the first day of the month following the month when fixed assets were returned to the taxpayer, as well as when reconstruction (updating) or depreservation of a fixed asset was completed.
3. In the event of making changes in the accounting policy for the purposes of taxation in compliance with Item 1 of Article 159 of this Code under which the taxpayer applying the straight-line method of charging depreciation passes over to application of the declining method of charging depreciation, the items in respect of which depreciation is charged in compliance with the changes made by the taxpayer in the accounting policy thereof for the taxation purposes by using the nonlinear method shall be included into depreciation groups (subgroups) for the purpose of determining their aggregated balance on the basis of the residual value thereof determined as of the first day of the accounting period when it is established by the accounting policy for taxation purposes to apply the declining method of charging depreciation.
With this, the depreciable property items cited in this Item for the purpose of determining the aggregated balance of depreciation groups shall be included in these groups on the basis of the term of beneficial use of such items established when putting them into operation.
When making the changes cited in this Item in the accounting policy for the purposes of taxation, the depreciation subgroups provided for by Item 13 of Article 258 of this Code shall be created within the composition of depreciation groups formed in compliance with the procedure established by this Item.
4. When making changes in the accounting policy for the purposes of taxation in compliance with Item 1 of Article 259 of this Code under which the taxpayer applying the declining method of charging depreciation passes over to application of the straight-line method of charging depreciation, the taxpayer in compliance with Article 257 of this Code shall determine the residual value of depreciable property items as of the first day of the tax period when it is established by the accounting policy for the purposes of taxation to apply the straight- line method of charging depreciation.
In so doing, the depreciation rate in respect of every item of depreciable property shall be determined in compliance with Item 2 of Article 259.1 of this Code on the basis of the remaining term of beneficial use of a depreciable property item determined as of the first day of the tax period for which it is established by the accounting policy for taxation purposes to apply the straight-line method of charging depreciation.
Article 323. Specifics in Keeping the Tax Records of Operations with Depreciable Property
The taxpayer shall determine the profit (loss) from the sale or retirement of the depreciated property on the grounds of analytical accounting on every object as on the date of recognising the income (outlays).
Receipts and expenditures in respect of depreciable property shall be accounted on an item-by-item basis, except for depreciation charged on depreciable property items when applying the non-linear method of charging depreciation.
Analytical accounting shall contain information on: - the original cost of the depreciated property sold (retired) in the reporting (tax) period; - the changes in the original cost of such fixed assets as their construction or equipment
is completed as they are reconstructed or partially liquidated; - the terms of beneficial use of fixed assets and intangible assets accepted by the
organisation; - the amount of depreciation charged on depreciable fixed assets and intangible assets
for the period from the starting date of charging depreciation up to the end of the month when such property is sold (when it retires) - in respect of the items whose depreciation is charged by the linear method;
- the amount of charged depreciation and the aggregated balance of every depreciation group and every depreciation subgroup (when applying the non-linear method of charging depreciation);
- the residual value of the depreciable property items included into depreciation groups (subgroups) determined in compliance with Item 1 of Article 257 of this Code - in case of withdrawal of depreciable property items;
- the price of sale of the depreciated property, proceeding from the terms of the purchase and sale contract;
- the date of acquisition and the date of sale (retirement) of the property; - the date of putting property into operation, the date of exclusion from the composition of
depreciable property for the reasons provided for by Item 3 of Article 256 of this Code, the date of re-activating property, the date of termination of a contract on the gratuitous use, the date of completing reconstruction works, the date of modernization;
the outlays incurred by a taxpayer which are connected with the sale (retirement) of depreciable property, especially the outlays provided for by Subitem 8 of Item 1 of Article 265 of this Code, as well as the outlays on the storage, servicing and transportation of sold (retired) property;
A taxpayer shall determine the profit (loss) from the sale of depreciable property in compliance with Item 3 of Article 268 of this Code, as on the date of making the transaction.
In analytical accounting as on the date of sale of the depreciated property shall be fixed the sum of the profit (loss) on the said operation, which shall be taken into account for the purposes of defining the tax base, in the following order:
The profit derived by a taxpayer shall be subject to the inclusion in the composition of the tax base in the reporting period in which the sale of the property took place.
The losses of a taxpayer shall be shown in the analytical accounting as other outlays of the taxpayer in compliance with the procedure established by Article 268 of this Code.
The analytical accounting should contain information on the denominations of the objects in respect of which there are amounts of such outlays, on the number of months within which such outlays may be included into the composition of other outlays connected with production and sale, and the amount of outlays falling in each month. The term shall be determined in months and shall be calculated in the form of the difference between the number of months of the term of beneficial use of this property and the number of months of operation of property
prior to the moment of sale thereof, including the month when the property was sold.
Federal Law No. 57-FZ of May 29, 2002 reworded Article 324 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law and shall cover the legal relations arising from January 1, 2002 See the previous text of the Article
Article 324. Procedure for Keeping Tax Records on the Outlays on Repairs of Fixed Assets
1. As regards the analytical accounting, a taxpayer shall form the amount of outlays on repairs of fixed assets subject to the grouping of all outlays made, including the cost of spare parts and disposables used for repairing, the outlays on labour wages of the workers engaged in repairing, and other outlays connected with carrying out the said repairing by own means , as well as subject to the outlays on paying the works carried out by outside forces.
2. A taxpayer forming a reserve for forthcoming outlays on repair shall calculate allocations to such reserve reasoning from the aggregate cost of fixed assets calculated in compliance with the procedure established by this Item and from the normative standards of allocations endorsed by the taxpayer independently in the accounting policy thereof for the purposes of taxation.
The aggregate cost of fixed assets shall be determined as the sum of the original cost of all depreciable fixed assets put into operation as at the start of the tax period where the reserve of forthcoming outlays on the repair of fixed assets is formed. For calculating the aggregate cost of the depreciable fixed assets put into operation prior to entry into force of this Chapter, the replacement cost determined in compliance with Item 1 of Article 257 of this Code shall be accepted.
When determining normative standards of allocations to the reserve of forthcoming outlays on the repair of fixed assets, a taxpayer shall be bound to determine the ultimate amount of allocations to the reserve of forthcoming outlays on the repair of fixed assets reasoning from the periodicity of repairing an object belonging to fixed assets, the frequency of changing elements of fixed assets (especially the units, parts and structures thereof) and the estimated cost of the said repair. With this, the ultimate sum of the reserve for forthcoming outlays on the said repair may not exceed the average value of actual outlays on the repair formed within the last three years. Where a taxpayer accumulates assets for especially complex and expensive types of major repair of fixed assets within more than one tax period, the ultimate amount of allocations to the reserve of forthcoming outlays on the repair of fixed assets may be increased by the amount of allocations to financing the said repair falling in an appropriate tax period in compliance with a schedule of carrying out the said types of repair on conditions that in the previous tax periods the aforesaid or similar repair works have not been conducted.
The allocations to the reserve of forthcoming outlays on the repair of fixed assets within a tax period shall be written off as outlays in equal portions on the last date of an appropriate report (tax) period.
Where a taxpayer forms the reserve for forthcoming outlays on the repair of fixed assets, the amount of actually made expenses on the conduct of the repair shall be written off at the expense of the funds of the said reserve.
Where the amount of actually made outlays on the repair of fixed assets within a reporting (tax) period exceeds the amount of the reserve formed for forthcoming outlays on the repair of fixed assets, the remainder of the outlays for the purposes of taxation shall be included into the composition of other outlays as on the date of the end of the tax period.
If at the end of a tax period the remainder of the reserve funds for forthcoming outlays on the repair of fixed assets exceeds the amount of the outlays on the repair of fixed assets actually made in the current tax period, the sum of such excess as on the last date of the current tax period for the purposes of taxation shall be included in the composition of a taxpayer's outlays.
Where in compliance with the accounting policy for the purposes of taxation and on the basis of a schedule of conducting a major repair of fixed assets a taxpayer accumulates assets for financing the said repair within more than one tax period, at the end of the current tax period the remainder of such assets shall not be subject to inclusion into the composition of the outlays for the purposes of taxation.
3. If a taxpayer exercises the types of activities in respect of which the tax base with regard the tax is calculated separately in compliance with Article 274, then the analytical accounting of outlays on the repair of fixed assets for the purposes of taxation shall be effected according to types of production and types of activities.
Federal Law No. 57-FZ of May 29, 2002 supplemented this Code with Article 324.1 This Article shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law and shall cover the legal relations arising from January 1, 2002
Article 324.1. Procedure for Accounting Outlays on Forming the Reserve for Forthcoming Outlays on Payment of Leaves and the Reserve for Payment of Bonuses for Long Service
1. A taxpayer who has decided on the even accounting of forthcoming outlays on payment of workers' leaves for the purposes of taxation shall be obliged to show in the accounting policy for the purposes of taxation the way of making the reserve accepted by him and to determine the ultimate amount of allocations and the monthly per cent rate of allocations to said reserve.
For that, a taxpayer shall be obliged to draw up a special calculation (estimate) to show the way of calculating the rate of monthly allocations to the said reserve reasoning from the data on the supposed annual amount of outlays on payment of leaves, including the amount of insurance premiums for obligatory social insurance in case of temporary disability and in connection with motherhood, obligatory medical insurance, obligatory social insurance against industrial accidents and professional illnesses on these outlays. With this, the per cent rate of allocations to the said reserve shall be determined as the ratio of the supposed annual amount of outlays on payment of leaves to the supposed annual amount of outlays on labour wages.
2. The outlays on forming the reserve for forthcoming outlays on payment of leaves shall be entered to the accounts for recording outlays on labour wages of appropriate categories of workers.
3. A taxpayer shall be obliged to carry out the inventory of the said reserve at the end of a tax period.
The under-used amounts of the said reserve, as on the last date of the current tax period, shall be subject to obligatory inclusion into the tax base of the current tax period.
Where the funds of actually calculated reserve confirmed by the inventory on the last date of a tax period are not sufficient, the taxpayer shall be obliged, as on the 31st of December of the year when the reserve was formed, to include into the outlays the amount of actual outlays on paying leaves and the accordingly the sum of insurance premiums for obligatory social insurance in case of temporary disability and in connection with motherhood, obligatory
medical insurance, obligatory social insurance against industrial accidents and professional illnesses in respect of which the said reserve has not been earlier formed.
4. The reserve for forthcoming outlays on paying workers' leaves should be specified reasoning from the number of unused vacation days, the average daily amount of outlays on labour wages of workers (subject to the established methods of calculating average wages) and the obligatory deduction of insurance premiums for obligatory social insurance in case of temporary disability and in connection with motherhood, obligatory medical insurance, obligatory social insurance against industrial accidents and professional illnesses.
Where, on the basis of the results of an inventory of forthcoming outlays on leave payment, the amount of the estimated reserve in respect of unused vacation days determined on the basis of the average daily amount of outlays on labour wages and the number of days of unused leave as of the end of a year exceeds the actual balance of the unused reserve as of the end of the year, the excessive amount shall be subject to inclusion into the composition of outlays on labour wages. Where on the basis of the results of an inventory of forthcoming outlays on leaves' payment the amount of the estimated reserve in respect of unused vacation days determined on the basis of the average daily amount of outlays on labour wages and the number of days of an unused leave as of the end of a year is less than the actual balance of the unused reserve as of the end of the year, the negative difference shall be subject to inclusion into the composition of off-sale revenues.
5. Where in the course of specifying the accounting policy for the next tax period a taxpayer deems it unreasonable to form a reserve for forthcoming outlays on paying leaves, the amount of the remainder of the said reserve exposed as a result of an inventory, as on the 31st of December of the year when it was formed, shall be included in the composition of extra-sale outlays of the current tax period for the purposes of taxation.
6. A taxpayer shall make allocations to the reserve for forthcoming outlays on paying yearly bonuses for long service and for the results of work during the past year in a similar procedure.
Article 325. Procedure for Keeping Tax Records on the Development of Natural Resources
1. Taxpayers who have adopted the decision on the acquisition of licences for the right to use mineral wealth shall separately reflect in the analytical registers of tax records the outlays made for the purposes of acquiring the licences. The outlays connected with the acquisition of each concrete licence shall be recorded separately.
To the outlays made on the acquisition of licences shall be, in particular, referred: - outlays involved in the preliminary estimate of the deposit; - outlays connected with carrying out audits of deposit stocks; - outlays on the development of the technical and economic substantiation (of other
similar works) and on projects for developing the deposit; - outlays on the acquisition of geological and other information; - outlays on the payment for participation in the tender (auction). If the taxpayer concludes a licence agreement for the right to use mineral wealth
(receives the licence), the outlays made by the taxpayer for the purpose of obtaining the licence shall form the cost of the licence agreement (the licence), which shall be recorded by the taxpayer in the composition of non-material assets whose depreciation shall be charged in the order established by Articles 256 - 259.2 of this Code or, at the taxpayer's choice, in the composition of other outlays connected with production and sale within two years. The procedure for accounting the said outlays selected by the taxpayer shall be shown in the
accounting policy for the purposes of taxation.
The provisions of Paragraph 9 of Item 1 of Article 325 (as regards the recognition of expenses) of this Code (in the wording of Federal Law No. 229-FZ of July 27, 2010) shall apply in respect of the outlays on the development of natural resources made after January 1, 2011
If by the results of the tender (auction) the taxpayer does not conclude a licence agreement for the right to use mineral wealth (does not receive the licence), the taxpayer's outlays, made for the purpose of obtaining a licence, shall be included in the composition of other outlays from the first day of the month following the month of holding the tender (auction), evenly in the course of two years. If after making preliminary outlays, made for the purpose of obtaining a licence, the taxpayer adopts the decision on the refusal from taking part in the tender (auction) or on the inexpediency of acquiring the licence, the said outlays shall also be included in the composition of the other outlays from the first day of the month following that month in which the taxpayer adopted the said decision, evenly in the course of five years. The said decision shall be formalised with the corresponding Order (Direction) of a manager.
In a similar order shall be recorded the outlays made for the acquisition of licences for the right to use mineral wealth, if the said licences are issued to the taxpayer without holding a tender.
2. The outlays on the development of natural resources mentioned in Item 1 of Article 261 of this Code shall be reflected in the analytical registers of tax records apart on every plot of the earth bowels (deposits) or on the plot of the territory (water area) reflected in the taxpayer's licence agreement (in the licence for the right to use mineral wealth).
Depending on the particular kind of outlays, they shall be grouped as: - general outlays on the developed plot (deposit) as a whole; - outlays related to the individual parts of the territory of the developed plot; - outlays related to the particular object created in the course of developing the plot. To the general outlays shall be referred, in particular: - outlays on the search for and estimation of the deposits of useful minerals (including the
audit of the stocks), on prospecting for commercial minerals and (or) on hydro-geological studies carried out on the plot of the earth's bowels in accordance with licences (permits) granted in the established order, as well as outlays on the acquisition of necessary geological and other information from third persons;
Seen as outlays referred to the individual parts of the territory of the developed plot shall be outlays identified on the grounds of basic accounting documents, in particular:
- those on preparing the territory for the performance of mining, building and other works in conformity with the established demands for safety and protection of the land, the earth's bowels and other natural resources;
- the other outlays effected in connection with the development of the part of the plot area.
The sum of the general outlays shall be recorded on every part of the area of the developed plot (deposit) in the share defined proceeding from the ratio of the sum of the outlays related to the individual parts of the area of the developed plot to the total sum of the outlays made on the development of the given plot (deposit).
To the outlays related to the particular object created in the course of development of the plot shall be referred those directly involved in building structures which may be subsequently recognised, on the grounds of the taxpayer's decision, as constantly operated fixed assets objects.
3. When carrying out geological-search work and geological prospecting work aimed at finding useful minerals, the sum of the outlays made by the taxpayer shall be defined on the grounds of the acts on the works performed under agreements with the contractors and on the grounds of the expenditures actually made by the taxpayer referred to the outlays on the development of natural resources in conformity with the provisions of this Article.
The taxpayer shall organise the tax recording of the said outlays on every contract and on every object connected with the development of natural resources.
The analytical registers of tax records shall contain information on completing the works in the context of every contract involved in the said works on every particular plot of the earth's bowels.
Outlays made under the contract concluded with a contractor shall be included in the composition of miscellaneous expenses as of the first day of the month in which an appropriate certificate proving implementation of works (stages of works) under this contract is signed. The effected outlays shall be included in equal parts in the composition of other outlays within the time terms envisaged by Article 261 of this Code.
The current outlays on the maintenance of the objects connected with the development of natural resources (including those on wage payments, the maintenance and pouring into of temporary structures and other such expenses), as well as the outlays on bringing to an end the prospecting of the deposit or of the sections thereof which are within the limits of allotment of land or mining lease of an organisation shall be included in the full sum in the composition of outlays of the reporting (tax) period in which they were made. To the outlays on bringing to an end the prospecting shall also be referred those involved in the performance of works aimed at completing the prospecting of deposits which are already put into operation and are industrially developed.
The said order of recording concerns the outlays on all geological-search and geological prospecting work, including the outlays made on those works which have been recognised as useless and unpromising, or the continuation of which has been recognised as inexpedient.
If the developed plot (the part of the area of the developed plot) is recognised by the taxpayer as unpromising, or if the continuation of its development is recognised as inexpedient, the sums of the outlays made by the taxpayer on the development of the given plot shall be included in the composition of the other outlays in the general order laid down in Article 261 of this Code.
4. If the taxpayer's outlays made in the composition of outlays on the development of natural resources are directly connected with building the objects which subsequently, by the taxpayer's decision, may be turned into permanently operated fixed assets objects (including wells), these outlays shall be recorded in the analytical registers of tax records by every erected object of fixed assets. The said fixed assets objects shall be depreciated in conformity with the order established by this Chapter.
The outlays on building temporary structures (including temporary approach lines and roads; sites and installations for the storage of the fertile soil layer, of extracted rock and of waste; the temporary structures for accommodating members of the geological prospecting parties, and other similar objects) shall be included in the composition of the other outlays as from the first day of the month following the month in which the works for their construction were completed on the grounds of the acts on the performed works.
5. If a certain well has proved (been recognised) as unproductive, the taxpayer's outlays on the liquidation of such well shall also be included in the composition of the outlays recorded on the given object in the tax records in conformity with the procedure established by Article 261 of this Code. The total sum of the outlays reflected in the tax records on the given object shall be included in the composition of the other outlays in conformity with the order envisaged by this Article.
6. Where the right of using a subsoil plot (plots) passes over (is transferred) under the legislation of the Russian Federation to a third person, the outlays on the development of natural resources actually made by the taxpaying former licence holder shall be accounted for by such licence holder in the procedure established by this article.
If the right of using a subsoil plot (plots) passes over (is transferred) in connection with re-organisation of an organisation, outlays shall be accounted for in compliance with Item 2.1 of Article 252 of this Code.
Article 325.1. Procedure for Tax Accounting of Expenses Connected with the Provision of Safe Conditions and Protection of Labour in Coal Mining
1. In the event of applying the tax deduction for severance tax in compliance with Article 343.1 of this Code, a taxpayer shall ensure separate accounting of the outlays connected with the provision of safe conditions and protection of labour in coal mining on a given subsoil plot as against other outlays connected with development of this subsoil plot.
2. The expenses connected with the provision of safe conditions and protection of labour in coal mining made (incurred) by a taxpayer shall be accounted for separately in respect of each subsoil plot in the accounting (tax) period in which they are made.
3. In case of making (incurring) the expenses cited in Item 2 of this article which relate to several subsoil plots (if it is impossible to separate expenses), the cited expenses, for the purpose of application of the tax deduction established by Article 343.1 of this Code, shall be accounted for separately with respect to each subsoil plot in the share defined by a taxpayer in compliance with the accounting policy selected by the taxpayer for taxation purposes.
4. A list of the kinds of expenses connected with the provision of safe conditions and protection of labour in coal mining deductible from the sum of severance tax shall be determined by the Government of the Russian Federation subject to the provisions of Item 5 of Article 343.1 of this Code.
5. The sum of expenses which is not accounted in estimation of the tax deduction in compliance with the procedure established by Item 4 of Article 343.1 of this Code within 36 tax periods for severance tax shall be recognized as a taxpayer's expense when estimating the tax base for tax on organisations' profit in compliance with Chapter 25 of this Code in the following procedure:
1) the expenses cited in Subitem 1 of Item 5 of Article 343.1 of this Code shall be accounted for uniformly within a year starting from the day following the end date of such expenses' recognition in compliance with Article 343.1 of this Code;
2) the expenses cited in Subitems 2 and 3 of Item 5 of Article 343.1 of this Code shall be accounted for in the procedure established by Articles 256-259.3 of this Code. In so doing, as the residual value of depreciable property shall be deemed the difference between the initial cost thereof estimated in the procedure established by Article 257 of this Code and the sums accounted when applying the tax deduction for severance tax in compliance with Article 343.1 of this Code.
Article 326. Procedure for Keeping Tax Records on Time Transactions Using the Method of Calculation
The taxpayer shall define the tax base for operations with the financial instruments of time transactions on the basis of data from the tax recording registers.
The data of the tax recording registers shall reflect the procedure for formation of the sum of incomes (outlays) on time transactions recorded for the purposes of taxation.
Taxpayers shall be obliged to keep analytical accounts of claims (commitments) under financial instruments of time transactions in respect of each kind of financial instruments of time
transactions. Analytical accounts concerning the rights of claim (commitments) shall be kept separately in respect of operations in financial instruments of time transactions circulating in the organised market, of operations in financial instruments of time transactions which do not circulate in the organised market, as well as in respect of operations made for hedging purposes.
The data of the tax recording registers shall show in monetary terms the sums of the taxpayer's claims (liabilities) with respect to the contractors thereof in accordance with the terms of the concluded contracts:
- on transactions envisaging the basic asset's sale and delivery; - on settlement time transactions. The claims (liabilities) under financial instruments of time transactions both circulating
and not circulating in the organised market shall not be subject to the current revaluation in connection with alteration of the market price, market quotation, foreign currency exchange rate, interest rates, stock indices or other indices of the base asset subject to the provisions of this Article.
Taxpayers shall account in the tax base thereof changes in the current value of financial instruments of time transactions circulating in the organised market in the amount of the sums of money estimated by an exchange (clearing organisation). The cited demand shall not extend to the financial instruments of time transactions under whose terms an obligation is discharged by either party to the financial instrument of a time transaction in case of making claim for it by the other party to the cited transaction, in particular depending on the circumstances in respect of which it is not known in advance whether they will occur or not.
The claims (commitments) in respect of the transactions which are classified as transactions involving the delivery of the object of a transaction with postponement of execution shall be neither subject to the current revaluation in connection with changes in the market price, market quotation, currency exchange rate, interest rates, stock indices or other indices of the base asset subject to the provisions of this Article.
A taxpayer shall show in analytical records as of the date of making a transaction the amount of raised claims (obligations) with respect to contractors on the basis of the terms and conditions of the transaction and the claims (commitments) in respect of the base asset (in particular commodities, monetary assets, precious metals, securities and interest rates).
The tax base shall be estimated by a taxpayer as of the date when a time transaction is executed subject to the provisions of this Article.
When supplying the securities circulating in the organised market and constituting the base assets of the financial instrument of time transactions, the financial result of operations in such base asset shall be estimated on the basis of the actual price of delivery of the base asset in compliance with the terms under which the financial instrument of time transactions is executed.
Where the terms of the financial instrument of a time transaction or of a time transaction qualified as a transaction involving the delivery of the object of a transaction with postponement of delivery provide for making intermediate settlements (except for advance payments), in particular when changing the cost estimate of claims (commitments) in connection with alteration of the market price, market quotation, currency exchange rate, interest rates, stock indices or other indices of the base asset, the taxpayer shall estimate incomes (outlays) on each date of making such settlements in compliance with the terms of the cited transaction.
The premium under an option contract as agreed by the parties thereto, regardless of its qualification as the financial instrument of a time transaction or as a transaction with postponement of execution, shall be recognised in the appropriate incomes (outlays) once on the date of making settlements in connection with an option premium for the taxpayers applying the method of calculation, irrespective of whether the option contract is executed or not, as well
as regardless of the kind of the base asset. When the maturity time of the financial instrument of a time transaction comes, the
taxpayer shall assess claims and obligations as of the date of execution thereof in compliance with the terms and conditions of making it and shall estimate the sum of incomes (outlays) to be included into the tax base.
A taxpayer shall keep separate tax records of operations in financial instruments of time transactions made for the purpose of compensation for probable losses resulting from unfavourable changes in the price or other index of the base asset (hedging object).
A reference note shall be drawn up by a taxpayer with respect to each hedging operation and shall contain the following data:
a description of a hedging operation including the denomination of the hedging object, kinds of insured risks (price risk, currency risk, credit risk, interest risk and other similar risks), planned actions to be made in respect of the hedging object (purchase, sale or other actions), financial instruments of time transactions to be used, terms and conditions of transactions' execution;
starting date of a hedging operation, its end date and/or duration, intermediate settlement terms. The starting date of a hedging operation may be fixed by way of consolidating the procedure for fixing it;
extent, date and price of a transaction (transactions) in the hedging object (extent, date, price and other essential terms of a transaction - for expected (planned) transactions);
extent, date and price of a transaction (transactions) in financial instrument of time transactions.
A reference note may also contain other data at the taxpayer's discretion which prove making an operation for hedging purposes.
If the hedging object are the claims (obligations) resulting from an aggregate of transactions, as well as if the hedging object is the taxpayer's property, the starting date and the end date of a hedging operation shall be independently fixed by the taxpayer on the basis of the predicted indices concerning the hedging object.
Subject to the provisions of this Article and Articles 301-305 of this Code, the incomes (outlays) connected with financial instruments of time transactions made for the purpose of compensation for the unfavourable consequences to the taxpayer which may result from changes in the price, currency exchange rates, interest rates, stock indices or other indices concerning the hedging object shall be accounted as of the end of a reporting (tax) period and as of the date of a transaction's (transactions') execution, irrespective of the date when incomes (outlays) connected with the hedging object emerge.
Upon termination of a hedging operation, the incomes (outlays) connected with financial instruments of time transactions shall be estimated subject to the incomes (outlays) accounted in the tax base in the previous tax periods.
Where the hedging object are claims (commitments) concerning a specific transaction, the incomes (outlays) connected with financial instruments of time transactions in case of its early dissolution (termination for other reasons) shall be estimated as of the end of the reporting (tax) period in which the transaction with the hedging object was dissolved ahead of time (was terminated for other reasons) or as of the date the transaction's (transactions') execution, if the cited date of execution precedes the reporting date of the period, and shall be included into the tax base in whose estimation the incomes (outlays) connected with the hedging object are taken into account. In so doing, the incomes (outlays) connected with financial instruments of time transactions arising after the reporting date of the period when its early dissolution took place shall be accounted in estimation of the tax base for financial instruments of time transactions subject to the incomes (outlays) which have been previously accounted in the tax base for the operations connected with the hedging object.
The incomes (outlays) connected with early dissolution of financial instruments of time transactions (with their termination for other reasons), which are used for hedging operations, shall be accounted in the same procedure and in the same tax base where the incomes (outlays) related to the financial instruments of time transactions used for hedging purposes are accounted.
The volume of the base asset of the financial instrument of time transactions which circulates in the organised market and is made for hedging purposes (of the hedging instrument) may exceed the volume of the hedging object within the framework of a single hedging instrument, if such excess is caused by standardisation of the base asset of the financial instrument of a time transaction on the part of a stock exchange.
If the outlays connected with financial instruments of time transactions made for hedging purposes, as well as the outlays made in connection with appropriate hedging operations, exceed the incomes derived from such financial instruments of time transactions at the end of a reporting (tax) period or on the date of a transaction's execution, it shall not entail re- qualification of the hedging operation into ordinary operations in financial instruments of time transactions.
For the purpose of estimating the incomes (outlays) accountable in the tax base the taxpayer shall be entitled to provide in the accounting policy thereof for the taxation purposes the possibility of current revaluation of the financial instruments used for hedging purposes, depending on changes in the market price, market quotation, currency exchange rate, interest rate, stock index or other indices characteristic of the base asset, provided that the hedging object is subject to revaluation in compliance with the requirements of this Code. In so doing, the incomes (outlays ) resulting from such re-valuation shall be estimated as of the end of a reporting (tax) period depending on changes in the indices defined in the accounting policy for the taxation purposes as compared to the appropriate indices fixed by the financial instrument of a time transaction.
The taxpayer shall assess claims (obligations) as of the date of execution of the financial instrument of a time transaction in compliance with the terms and conditions thereof and shall estimate the sum of the incomes (outlays) subject to the sums which have been previously accounted for the taxation purposes within the composition of incomes (outlays).
With respect to financial instruments of time transactions which provide for purchase and sale of foreign currency, or precious metals, or securities nominated in foreign currency, the taxpayer shall estimate, as of the date a transactions' execution, incomes (outlays) subject to the differences of exchange defined as the difference between the rate of a foreign currency fixed by a contract at which a transaction is to be executed and the official exchange rate of the foreign currency toward the rouble of the Russian Federation fixed by the Central Bank of the Russian Federation, and of the official prices of precious metals as of the date of the transaction's execution.
Article 327. Procedure for Organising Tax Recording on Futures Transactions Using the Cash Method
Taxpayers applying the cash method for defining the incomes and outlays shall organise tax recording in conformity with the principles described in this Chapter. The incomes and outlays on operations with the financial instruments of futures transactions shall be calculated by the taxpayers, who apply the cash method for defining the incomes and the outlays as on the date of the actual arrival (transfer) of the monetary funds.
Article 328. Procedure for Keeping Tax Records on Incomes (Outlays) in the Form of Interest Received on Contracts of Loan, Credit, Bank Account and Bank Deposit, as Well as of Interest on Securities and Other Debt Liabilities
1. A taxpayer on the basis of the analytical accounting of extra-sale incomes shall interpret the incomes (outlays) in the form of interest on securities, on contracts of credit and loan, of bank account and of bank deposit and (or) on the otherwise formalised debt liabilities.
In the analytical accounting a taxpayer shall independently show the incomes (outlays) in the sum of interest due to him in accordance with the terms and conditions of the said contracts (and in compliance with the terms of issue with regard to securities, on the bills - by the terms for the issue or for the transfer (for the sale)) separately on each kind of debt liabilities subject to Article 269 of this Code.
The amount of incomes (outlays) in the form of interest on debt liabilities shall be included in the records of analytical accounting proceeding from the profitability established for each kind of debt liabilities and from the term of validity of such debt liability in the reporting period, as on the date of recognising the incomes (outlays) determined in compliance with the provisions of Articles from 271 to 273 of this Code.
2. Interest paid by a bank under a contract of bank account shall be included by a taxpayer in the tax base on the grounds of an excerpt on the movement of the taxpayer's monetary funds on the bank account thereof, unless otherwise provided for by this Chapter. Where a contract of servicing bank account does not provide for making settlements with regard to payment of bank services when conducting each settlement cash operation, the date of the receipt of income by the taxpayer who has passed over to the recognition, accounting and determination of incomes (outlays) by using the method of calculation shall be deemed the last date of the reporting month.
3. interest under contracts of credit, loan and other similar contracts and other debt liabilities (including securities) shall be accounted, as on the date of recognising the income (outlay) in compliance with this Chapter.
4. Interest received (subject to receipt) by a taxpayer for letting use of monetary assets shall be accounted in the composition of the incomes (outlays) subject to inclusion into the tax base on the basis of an abstract on the movement of the taxpayer's monetary assets of the taxpayer on a banking account thereof, unless otherwise provided for by this Article.
A taxpayer determining his incomes (outlays) by using the method of calculation shall determine the amount of income (outlay) received (paid) or subject to the receipt (payment) in the reporting period in the form of interest under the terms and conditions of a contract proceeding from the profitability established for each type of debt liabilities and the validity of such debt liability in the reporting period subject to the provisions of this Item. A taxpayer shall be obliged to show in the analytical accounting on the basis of certificates of the person in charge of keeping records of incomes (outlays) with regard to debt liabilities the amount of interest due to be received (paid) as on the end of a month in the composition of incomes (outlays).
In the event of early liquidation of a debt liability, interest shall be determined proceeding from the interest rate established by the terms and conditions of a contract subject to the provisions of Article 269 of this Code and the actual time period of using borrowed assets.
A procedure for recognising incomes (outlays) in the form of interest established by this Article with regard to any kind of debt liabilities shall be likewise applied by the organisations for which operations with such debt liabilities are recognised as sale operations in compliance with their authorised activities.
5. As regards state and municipal securities, income in the form of interest thereon shall be determined in compliance with Articles 271 and 273 of this Code and may be recognised on the date of their sale on the basis of a contract of purchase and sale, or on the date of paying the interest on the basis of a bank abstract, or on the last date of the reporting period in compliance with the provisions of this Chapter. Interest shall be subject to showing in the tax records on the basis of a certificate of the person in charge of calculating profit from operations
with securities. Where a taxpayer determines incomes and outlays by using the cash method, interest
shall be deemed received on the date of arrival of the monetary funds. A ground for including such amounts into the composition of the incomes received in the form of interest shall be a bank abstract concerning the movement of monetary assets on bank accounts.
Where a taxpayer, when determining incomes and outlays, applies the method of calculation, the amount of interest on state and municipal securities received by a taxpayer (due to a taxpayer) shall be recognised as income on the date of sale of a security, or on the date of paying such interest (repayment of coupon) in compliance with the terms of the issue, or on the last date of the reporting period in compliance with the provisions of this Chapter.
Where an accumulated coupon interest is included in the sale price of state and municipal securities, a taxpayer shall independently determine on the date of sale of such securities the amount of income in the form of interest on the basis of a contact of purchase and sale subject to the provisions of Items 6 and 7 of this Article.
6. When making transactions with state and municipal securities which are sold under the condition that the price of transaction in them includes the accumulated coupon income (income in the form of interest), a taxpayer who has passed over to the determination of incomes (outlays) by using the cash method shall calculate income as the difference between the amount of accumulated coupon income received from the purchaser and the amount of accumulated coupon income paid to the seller. If during the time period between the date of sale of a security and the date of acquisition thereof in compliance with the terms and conditions of the issue payments in the form of interest were made, then the date of paying interest while redeeming the coupon shall be recognised as the date of receiving the income. With this, the income shall be determined as the difference between the amount of interest paid when redeeming the coupon and the amount of accumulated coupon income paid to the seller. When selling the security the interest on which, included in the composition of incomes in the procedure provided for by this Paragraph, was paid by the issuer thereof while the security was in the possession of a taxpayer, the amount received from the purchaser of such security shall be recognised as interest.
7. A taxpayer who determines incomes and outlays by using the method of calculation and who makes transactions in state and municipal securities, the accumulated interest (coupon) income on which is included in the price of transaction when selling them, shall determine incomes in the from of interest subject to the following provisions. If prior to the expiry of a reporting (tax) period a security is not sold, the taxpayer shall be obliged on the last date of the reporting (tax) period to determine the amount of income in the form of interest falling at this period as a result of calculation.
With this, as income for the reporting (tax) period in the form of interest there shall be recognised the difference between the amount of accumulated interest (coupon) income, calculated as on the end of a reporting (tax) period in compliance with the terms and conditions of the issue, and the amount of accumulated interest (coupon) income calculated as at the end of the previous tax period, if after the end of the previous tax period the issuer has not paid the interest (has not redeemed coupons).
If the issuer paid out interest (redeemed coupons) during the current reporting (tax) period, then, in addition to the income in the form of interest calculated and accounted while making such payments (redemption) in compliance with Paragraph Four of this Item, the income in the form interest shall be taken as equal to the amount of accumulated interest (coupon) income calculated as on the end of the said reporting (tax) period.
When paying interest (redeeming coupons) for the first time within a report (tax) period, the income in the form of interest shall be calculated as the difference between the amount of the interest being paid (of the coupon being redeemed) and the amount of accumulated interest
(coupon) income calculated as at the end of the previous tax period. When making subsequent payments of interest (redeeming coupons) during a reporting (tax) period, income in the form of interest shall be taken as equal to the amount of paid out interest (of the redeemed coupon).
If said security was acquired during the current tax period, the calculation of income in the form of interest shall be effected in compliance with the provisions of Paragraphs from One to Four, where the amount of accumulated interest (coupon) income calculated as at the end of the previous tax period shall be replaced while making the calculations by the amount of the accumulated interest (coupon) income paid by the taxpayer to the seller of the security.
When selling the said security, the income in the form of interest shall be calculated in compliance with the provisions of Subitems from 1 to 4 of this Item, where the amount of accumulated interest (coupon) income calculated as on the end the reporting (tax) period shall be replaced while making calculations by the amount of accumulated interest (coupon) calculated as on the date of sale.
Federal Law No. 57-FZ of May 29, 2002 amended Article 329 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law and shall cover the legal relations arising from January 1, 2002 See the previous text of the Article
Article 329. Procedure for Keeping Tax Records in the Sale of Securities Recognised as an income from operations with securities shall be the earnings from the
sale of securities in conformity with the terms of the contract of sale. Incomes and outlays on operations with securities shall be recognised in compliance with
the procedure established by Articles 271 or Article 273 of this Code depending on the procedure for recognition of incomes and outlays applied by a taxpayer.
When selling securities, the price of acquiring sold securities calculated subject to the method for recording securities established by a taxpayer (FIFO, LIFO or on the basis of the price of one unit) shall be recognised as an outlay.
If into the price of sale of state and municipal securities circulated on the organised securities market is included a part of the accumulated coupon income, the sum of the income and of the outlays on such securities shall be calculated without the accumulated coupon income.
The profit (loss) from the sale of securities in selling the securities circulated on the organised securities market, as well as of those not circulated on the organised securities market, shall be reflected in separate tax recording.
Interest income on state and municipal securities, in respect of which the deduction of a part of accumulated interest income from the price of a transaction is stipulated, shall be determined as on the date of sale thereof on the basis of a contract of purchase and sale subject to the provisions of Article 328 of this Code and shall be shown in tax records on the basis of a certificate of the person in charge of calculating profit (income) from transactions in securities.
Article 330. Specifics in Keeping Tax Records on the Incomes and Outlays of Insurance Institutions
Taxpaying insurance institutions shall keep tax records on the incomes (outlays) derived (made) on contracts of insurance, co-insurance and re-insurance, on concluded contracts and on kinds of insurance.
The taxpayer's revenues in the form of the total amount of the insurance fee to be received, shall be recognised as on the date of arising of the taxpayer's liability towards an
insured person under the contract made which results from the terms and conditions of contracts of insurance, co-insurance and re-insurance, regardless of the procedure for paying the insurance fee cited in the appropriate contract (except for contracts of life insurance and of pension insurance). Under contracts of life insurance and of pension insurance income in the form of a part of the insurance fee shall be recognised at the time when the taxpayer obtained the right to receive a regular insurance fee in compliance with the terms and conditions of the said contracts.
A taxpayer in the procedure and on the conditions which are established by the legislation of the Russian Federation shall form insurance reserves. Taxpayers shall show changes in the amounts of insurance reserves for each type of insurance.
Insurance payments under a contract subject to making under the terms and conditions of the said contract shall be included into the composition of outlays as on the date of arising of a taxpayer's liability to pay out insurance money in favour of the insurant or insured persons (when insuring liability - in favour of the beneficiary) with regard to an insured accident which has actually occurred, shown as an absolute sum of money which should be calculated in compliance with the laws of the Russian Federation and rules of insurance. Income (outlay) in the form of reimbursement for a share of insurance payments shall be recognised on the date of arising of a re-insurer's liability to make payment to re-insurant in connection with an insured accident which has actually occurred shown as an absolute sun of money in compliance with the terms and conditions of the contract of re-insurance.
The amounts of reimbursement due to a taxpayer as result of answering actions of recourse or acknowledged by guilty persons shall be regarded as an income:
on the date of entry of a court decision into legal force; on the date of assuming by a guilty person the liability in writing to compensate for
caused damage. With this, the share of the said amounts subject to reimbursement to reinsurers by re-
insurants shall be included into the incomes (outlays) of the re-insurant and re-insurer accordingly at the moment established for the said taxpayers in compliance with this Article.
The taxpayer shall keep records of insurance premiums (fees) under contracts of co- insurance in so far as they fall at the share of the taxpayer in compliance with the terms and conditions of these contracts.
The income of a taxpayer effecting obligatory medical insurance in the form of the assets received from territorial funds of obligatory medical insurance shall be recognised as of the date of remittance of the said assets fixed by the contract of financing in the amount determined on the basis of the procedure for financing specified in such contract.
The insurance payments under an agreement on obligatory insurance of civil responsibility of owners of transport vehicles made in the name of a taxpayer that is an insurance organisation by another insurer that is participant of an agreement on direct compensation for losses in accordance with the legislation of the Russian Federation on obligatory insurance of civil responsibility of owners of transport vehicles shall be included in the composition of expenses as on the date of receipt from the insurer that carried out the direct compensation for losses of a demand for paying for the harm compensated for by him to the victim.
The incomes mentioned in Subitems 11.1 and 11.2 of Item 2 of Article 293 of this Code and the expenses mentioned in Subitems 9.1 and 9.2 of item 2 of Article 294 of this Code shall be recognised in the event that the obligations among the insurers under an agreement on direct compensation for the losses shall be performed proceeding from the number of satisfied demands during the reporting period and the average amounts of the insurance payments. Such incomes and expenses shall be determined by the results of each reporting period by comparing the aggregate amounts of the accumulated positive and negative differences which
have arisen as a result of making the settlements with every single insurer. In so doing, there shall be taken into account only those operations of direct compensation for losses on which the settlements have been completed as on the end of the reporting (tax) period:
with an insurer that has insured the civil liability of the victim on the conditions that the payment to the victim has been made and its compensation has been received in the size of the average amount of the insurance payment from the insurer that has insured the civil liability of the person who has caused the harm;
with an insurer that has insured the civil liability of the person who has caused the harm on the conditions that the insurance payment has been made by the insurer that has insured the civil liability of the victim has been recognised as an expense and it has been compensated in the size of the average amount of the insurance payment.
Operations on direct compensation for losses on which the settlements have not been completed, shall be taken into account in the next reporting (tax) period.
Article 331. Specifics in Keeping Tax Records of the Bank's Incomes and Outlays Tax paying banks shall keep the tax records of the incomes and outlays received (made)
in performing banking activity on the grounds of reflecting the operations and the transactions in analytical accounting in conformity with the procedure for recognising the incomes and the outlays laid down in this Chapter.
Analytical accounting of the incomes and outlays received (made) in the form of interest on debt liabilities shall be kept in accordance with the order envisaged by Article 328 of this Code.
The incomes and outlays on the economic and other operations, related to future reporting periods on which in the current reporting period advance payments were made shall be recorded in the sum of the funds to be referred to outlays at the beginning of the reporting period which they concern. Analytical accounting of the incomes and outlays on economic operations shall be kept in the context of every contract reflecting the date and the sum of the received (issued) advance payment, as well as the period in the course of which the said sum shall be referred to the incomes and outlays.
The commission fees for services rendered on correspondent relations, paid by the taxpayer, and the outlays on cash-settlement servicing, on opening accounts in other banks and on other similar operations shall be referred to the outlays as on the date of performing the operation, if in conformity with the contract are envisaged settlements on each particular operation, or as on the last date of the reporting (tax) period. The taxpayer shall keep records on the incomes involved in the performance of operations for the clients' cash-settlement servicing in a similar order for correspondent relations and other similar operations.
The sum of the positive (negative) differences arising from revaluating the cost of discounting noble metals in case it is changed shall be included in the composition of incomes in the form of the sum of the balance of an excess of the positive revaluation over the negative, and into the composition of the outlays in the form of the sum of the balance of an excess of the negative revaluation over the positive, as on the last date of the reporting (tax) period. In the sale of noble metals, seen as income shall be the positive difference between the price of sale and the cost of discounting of such noble metals as on the date of their sale, and as outlays - the negative difference. Seen as the cost of discounting of noble metals shall be their purchase cost taking account of the revaluation carried out in the course of the time when such metals are at the disposal of the taxpayer, in conformity with the requirements of the Central Bank of the Russian Federation.
Abrogated from January 1, 2010. In the transactions involved in the purchase and sale operations with precious stones, the
taxpayer shall reflect in the tax records the qualitative and the value (the mass and the price)
characteristics of the acquired and sold precious stones. The revaluation of the purchase cost of precious stones up to the price list prices shall not be recognised as taxpayer's income (outlays). If the sold precious stones are withdrawn, the income (loss) shall be defined in the form of the difference between the price of sale and the cost of discounting. Seen as the cost of discounting shall be the price of acquisition of precious stones.
Analytical accounting shall be kept on every purchase and sale contract on precious stones. In analytical accounting shall be reflected the dates of performance of purchase and sale operations, the purchase price and the sales price, as well as the quantitative and qualitative characteristics of the precious stones.
Article 331.1. The Details of the Tax Accounting for Taxation Purposes of Budget- Supported Institutions
1. Until July 1, 2012 the budget-supported institutions being beneficiaries of budget funds and using as support to their activities the proceeds they receive from the provision of services for payment, gratuitous receipts from natural and legal entities, international organisations and/or the governments of foreign states, for instance voluntary donations, and proceeds from the pursuance of another income-yielding activity shall apply the following provisions:
1) if at the expense of the budget appropriations allocated for said institutions financing is planned for expenses towards payment for utility services, communication services, transport expenses for the provision of services to administrative and managerial staff, expenses towards all kinds of repair of fixed assets with the incomes received from the provision of services for payment and from the pursuance of another income-yielding activity and the incomes received within the framework of goal-oriented financing, for taxation purposes the posting of these expenses as reducing the incomes received from the provision of services for payment and for the pursuance of another income-yielding activity, and the incomes received within the framework of goal-oriented financing shall be effected pro rata to the share of the incomes received from the provision of services for payment and the pursuance of another income- yielding activity in the sum total of incomes (including the incomes received within the framework of goal-oriented financing);
2) unless at the expense of the budget appropriations allocated for said institutions a provision has been made for financing expenses towards payment for utility services, communication services (except for cellular (mobile) communications) and the repair of fixed assets acquired (created) with budget funds, these expenses shall be taken into account in tax base calculation when services are provided for payment and another income-yielding activity is pursued, provided the operation of such fixed assets is relating to the provision of services for payment and pursuance of another income-yielding activity.
2. In the sum total of incomes for the purposes specified in Item 1 of this article no account shall be taken of the non-sales incomes (incomes received as interest on bank account contracts, bank deposit contracts, incomes received from the lease of property, exchange-rate differences and other incomes).
Federal Law No. 57-FZ of May 29, 2002 amended Article 332 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law and shall cover the legal relations arising from January 1, 2002 See the previous text of the Article
Article 332. Specifics in Keeping Tax Records on the Incomes and Outlays in the Execution of Contracts on Trust Management of Property
Tax paying organisations which manage property under the terms of a contract on trust
management shall be obliged to keep separate analytical accounting on the incomes and outlays connected with the execution of contracts of trust management, and on the incomes received in remuneration for trust management - in the context of every contract on the trust management.
Analytical accounting shall supply information which makes it possible to identify the founder of the contract on trust management and the beneficiary, the date of entry into force and the date of termination of a contract on trust management, the cost and the composition of property received into trust management, and the procedure and the deadlines for making settlements on the trust management. When making transactions with the property received into trust management, the incomes and outlays shall be reflected in accordance with the rules for the formation of the incomes and the outlays established by this Chapter.
The incomes of the founder of the management and of the trust manager under a contract on the trust management shall be formed in every reporting (tax) period, irrespective of whether making settlements in the course of the term of validity of the contract on the trust management is or is not envisaged by such contract.
The sum of remuneration to the trust manager shall be recognised as the outlays on the contract on the trust management; it reduces the sum of the income derived from operations with the property handed over to trust management. If the third person - the beneficiary - is envisaged as the beneficiary under a contract on the trusted management, the outlays (losses) (except for remuneration) in the execution of the contract on trust management shall not reduce the incomes received by the founder of the contract on the trust management on other grounds.
When the depreciated property is returned to the founder of the contract on the trust management, such property shall be included in the same depreciation group, and the depreciation shall be charged by the same rates and in the same order as before the start of the contract on the trust management. The depreciation charged for the whole period of use of such property before the date of its return to the founder of the contract on the trust management shall be taken into account when defining the residual cost of such property. If the beneficiary is a third person, the outlays (losses) from the reduction in the cost of such property when it is returned shall not be accepted for the reduction of the founder's tax base.
Article 332.1. Specifics of Tax Registration of Outlays on Scientific Studies and/or Research and Development Works
1. A taxpayer shall form in its analytical accounting records the amount of outlays on scientific studies and/or research and development works subject to grouping of all the outlays made according to kinds of works (to contracts), including the cost of expended materials and power, depreciation of fixed assets and intangible assets used in carrying out scientific studies and/or research and development works, other outlays directly connected with carrying out scientific studies and/or research and development works on one's own, as well as subject to outlays on payment for works carried out under contracts for implementing scientific studies and contracts for carrying out research-and-development works and engineering works.
2. Tax registers must contain the following data: 1) on the sums of outlays on scientific studies and/or research and development works
subject to grouping according to the kinds of works (to contracts); 2) on the sums of outlays according to expenditure items (depreciation of fixed assets,
depreciation of intangible assets, labour wages of employees, tangible assets, other assets directly connected with carrying out scientific studies and/or research and development works) in respect of each kind of scientific study and/or research and development work carried out on one's own;
3) on the sums of outlays on scientific studies and/or research and development works made in the accounting (tax) period in the form of deductions to form funds intended for
rendering support to scientific, scientific-and-technical and innovative activities established in compliance with the Federal Law on Science and Governmental Scientific-and-Technical Policy;
4) on the sums of outlays on scientific studies and/or research and development works made in the accounting (tax) period from the reserve to cover forthcoming outlays on scientific studies and/or research and development works - in respect of the taxpayer forming the cited reserve;
5) on the sums of outlays on scientific studies and/or research and development works that have had positive results and that have not had positive results which are included in the composition of other outlays of the accounting (tax) period;
6) on the sums of outlays on scientific studies and/or research and development works that have had positive results and that have not had positive results which are included in the composition of other outlays of the accounting (tax) period with the coefficient of 1.5 applied thereto.
3. If a taxpayer has created a reserve to cover forthcoming outlays on scientific studies and/or research and development works in compliance with Article 267.2 of this Code, the outlays made in the course of implementation of programmes of scientific studies and/or research and development works that reduce the amount of the cited reserve shall be reflected in tax registers in the procedure established by this article.
Article 333. Specifics in Keeping Tax Records on the Incomes (Outlays) in REPO Transactions with Securities
Analytical records concerning REPO transactions shall be kept separately in the analytical tax registers especially assigned for it in respect of each transaction, and in respect of monetary assets in foreign currency a double assessment shall be made: both in the foreign currency and in roubles.
The cost of the securities to be transferred while executing the second part of a REPO transaction shall be accounted by the taxpayer which acts as the seller under the first part of the REPO transaction.
The purchaser under the first part of a REPO transaction shall account the cost of securities for the period from the acquisition date of the securities under the first part of the REPO transaction up to the date of their sale under the second part of the REPO transaction.
In analytical records shall be shown the date of sale (acquisition) and the cost of sold (acquired) securities under the first part of a REPO transaction, the date of acquisition (sale) and cost of the securities to be acquired (sold) while executing the second part of the REPO transaction.
Where the object of a REPO transaction are securities nominated in foreign currency, the obligations (claims) which the purchaser (seller) has under the first part of the REPO transaction as to their repurchase shall not be subject to revaluation in connection with changes in the official exchange rates of foreign currencies with respect to the rouble of the Russian Federation fixed by the Central Bank of the Russian Federation.
The obligations (claims) concerning monetary assets in foreign currency under the second part of a REPO transaction where incomes (outlays) from the REPO transaction are deemed under Items 3 and 4 of Article 282 of this Code interest on the loan granted (received) in securities shall be revaluated in connection with alteration of the official exchange rate of foreign currency in respect of the rouble of the Russian Federation fixed by the Central Bank of the Russian Federation.
The amount of monetary commitments (claims) which are subject to revaluation in connection with alteration of the official exchange rate of foreign currency in respect of the rouble of the Russian Federation may be changed, if under the terms of a REPO agreement the issuer's payments in respect of the securities or the monetary settlements provided for by the
agreement in case of alteration of the securities price or in other instances provided for by the REPO agreement reduce within the period between the dates of execution of the first and second parts of the REPO agreement the sum of the monetary assets to be paid by the seller under the first part of the REPO agreement in the course of the subsequent acquisition of securities under the second part of the REPO agreement.
The results of the cited revaluation shall be accounted within the composition of organisations' off-sale incomes (outlays).
Federal Law No. 148-FZ of November 11, 2003 supplemented Part Two of this Code with Chapter 25.1. This Chapter shall enter into force from January 1, 2004
Chapter 25.1. Fees for the Use of Fauna Objects and for the Use of Aquatic Biological Resource Objects
Article 333.1. Payers of the Fees
1. Payers of the fee for the use of fauna objects, except for the fauna objects classified as aquatic biological resource objects (hereinafter referred to as "payers") shall be deemed organisations and natural persons, in particular, individual entrepreneurs which obtain in the established procedure a permit for taking fauna objects in the territory of the Russian Federation.
2. Payers of the fee for the use of aquatic biological resource objects (hereinafter referred to as "payers") shall be deemed organisations and natural persons, in particular, individual entrepreneurs which obtain in the established procedure a permit for the extraction (catch) of aquatic biological resource in the inland waters, the territorial sea, on the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation and also in the Azov, Caspian, Barents Seas and in the area of the Archipelago of Spitsbergen.
Article 333.2. The Objects of Assessment
1. Below are the objects of assessment: the fauna objects in compliance with the list established by Item 1 of Article 333.3 of this
Code which are withdrawn from their habitat under a permit for taking fauna objects issued in compliance with the legislation of the Russian Federation;
the aquatic biological resource object in compliance with the list established by Items 4 and 5 of Article 333.3 of this Code which are withdrawn from their habitat under the permit for the extraction (catch) of water biological resources issued in compliance with the legislation of the Russian Federation, including the aquatic biological resource objects to be withdrawn from their habitat as permitted by-catch.
2. For the purposes of this Chapter the fauna objects and aquatic biological resource objects used by representatives of indigenous small-numbered peoples of the North, Siberia and Far East of the Russian Federation (according to a list approved by the Government of the Russian Federation) to meet their personal needs and persons who are not classified as indigenous small-numbered peoples but who permanently reside at the places of their traditional residence and traditional economic activity and for whom hunting and fishing are means of subsistence. Such a right shall extend only to the quantity (volume) of fauna objects and aquatic biological resource objects recovered for the purpose of meeting personal needs at the places
of traditional residence and traditional economic activity of this category of payers. Limits on the use of fauna objects and limits and quotas on the procurement (catching) of aquatic biological resources for the purpose of meeting personal needs shall be established by the executive governmental bodies of Russian regions by agreement with empowered federal executive governmental bodies.
Article 333.3. Fee Rates 1. The rates of the fee for each fauna object shall be set as follows, except as otherwise
established by Items 2 and 3 of this article:
┌────────────────────────────────────────────────────┬──────────────── ──┐ │ Fauna Object │ Fee rate │ │ │ in roubles │ │ │ (per animal) │ ├────────────────────────────────────────────────────┼──────────────── ──┤ │Musk ox, hybrid European bison with bison or│ 15,000 │ │livestock │ │ ├────────────────────────────────────────────────────┼──────────────── ──┤ │Bear (except for Kamchatka populations and│ │ │white-breasted bear) │ 3,000 │ ├────────────────────────────────────────────────────┼──────────────── ──┤ │European brown bear (Kamchatka populations),│ │ │white-breasted bear │ 6,000 │ ├────────────────────────────────────────────────────┼──────────────── ──┤ │Red deer, elk │ 1,500 │ ├────────────────────────────────────────────────────┼──────────────── ──┤ │Axis deer, fallow deer, bighorn sheep, Siberian│ │ │ibex, chamois, tur, mouflon │ 600 │ ├────────────────────────────────────────────────────┼──────────────── ──┤ │Roe, boar, kastura, lynx, glutton │ 450 │ ├────────────────────────────────────────────────────┼────────────────
──┤ │Reindeer, saiga │ 300 │ ├────────────────────────────────────────────────────┼──────────────── ──┤ │Sable, otter │ 120 │ ├────────────────────────────────────────────────────┼──────────────── ──┤ │Badger, marten, marmot, beaver │ 60 │ ├────────────────────────────────────────────────────┼──────────────── ──┤ │Yellow-throated marten │ 100 │ ├────────────────────────────────────────────────────┼──────────────── ──┤ │Common raccoon │ 30 │ ├────────────────────────────────────────────────────┼──────────────── ──┤ │Steppe cat, jungle cat │ 100 │ ├────────────────────────────────────────────────────┼──────────────── ──┤ │Mink │ 30 │ ├────────────────────────────────────────────────────┼──────────────── ──┤ │Wood grouse, Siberian capercailly │ 100 │ ├────────────────────────────────────────────────────┼──────────────── ──┤ │Caucasian snow-cock │ 100 │ ├────────────────────────────────────────────────────┼──────────────── ──┤ │Sand grouse │ 30 │ ├────────────────────────────────────────────────────┼──────────────── ──┤ │Pheasant, black grouse, water rail, little crake,│ │ │tiny crake, crake, Siberian ruddy crake, moor-hen │ 20 │ └────────────────────────────────────────────────────┴──────────────── ──┘
2. When young (aged up to one year) wild hoofed mammals are withdrawn the rates of the fee for use of fauna objects shall be set at 50 per cent of the rates established by Item 1 of this Article.
3. The rates of the fee for each fauna object specified in Item 1 of this Article shall be set at 0 roubles if these fauna objects are used for the purpose of:
protecting public health, eliminating a threat to human life, preventing disease of agricultural and domestic animals, regulating the species composition of fauna objects, preventing a damage to the economy, fauna and its habitat, and also reproducing fauna objects as carried out on a permission of an empowered executive governmental body;
studying stocks, and also for scientific purposes in keeping with the legislation of the Russian Federation.
4. The rates of collection for every object of water biological resources, with the exception of sea mammals, shall be established in the following amounts, unless otherwise stipulated in Item 6 of this Article:
┌───────────────────────────────────────────────────────┬───────────── ──┐ │ Name of the object of water biological resources │Collection rate│ │ │ in roubles │ │ │ (for one ton) │ └───────────────────────────────────────────────────────┴───────────── ──┘ Far Eastern Basin (the inland sea waters, territorial sea, the exclusive economic zone of the Russian Federation and the continental shelf of the Russian Federation in the Chuckchee Sea, the East Siberian Sea and the Bering Sea, in the Sea of Okhotsk, in the Sea of Japan and in the Pacific Ocean) Pollock of the Sea of Okhotsk 3 500 Pollock of the other catching areas 2
000 Cod 3
000 Herring of the Bering Sea 400 Herring of the Sea of Okhotsk in the spring-summer
400 catching period Herring of the other catching areas and catching periods
200 Halibut 3
500 Greenling
750 Sea perch 1
500 Sablefish 1 500
Tuna 600 Smelt
200 Pacific saury
150 Char loach
200 Humpback salmon 3 500 Dog-salmon 4 000 Amur autumn keta 3 000 Silver salmon 4 000 Chinook salmon 6 000 Blueback salmon 20 000 Sima 6 000 Thornyhead
200 Sturgeon* Flounder, navaga, capelin, anchovy, eelpouts, marline spikes, Arctic cod, long -fin codling, gobies, dog-fish species, gerbile, sharks, skates, mullets and others
10 Red king crab of the Kamchatka Western Coast 35
000 Red king crab of the northern part of the Sea of Okhotsk 35 000 Red king crab of the other catching areas 35
000 Blue crab 35 000 Golden king crab 20 000 Bairdi tanner crab of the Sea of Okhotsk 35 000 Bairdi tanner crab of the other catching areas 13
000 Opilio snow crab 35
000 Triangle tanner crab 8 000 Red snow crab 8
000 Red vermillion crab
200
Grooved tanner crab 200 Scarlet king crab
200 Spiny king crab of the South Kuriles area 25
000 Spiny king crab of the other catching areas 13
000 Horsehair rectangular crab of the South Sakhalin and the Aniva Bay zone of the Sea of Okhotsk and of the south-western sector of the Sea of Japan 20
000 Horsehair rectangular crab of the other catching areas 9 000 Humpy pink shrimp
200 Northern shrimp 3 000 Northern shrimp of the Bering Sea
200 Grass shrimp 2
600 Pandalus Hypsinotus 5 000 Other
200 shrimp species
Squid 500 Primorye 200
Subzone squid
Octopuses 000
1
Whelk 12 000 Scallop
000 9
Other 20
molluscs (mussel, surf clam, Asian clam and others)
Sea cucumber 30 000 Cucumaria
300 Gray sea urchin
000 6
Black sea urchin 2 600 Other sea urchin species (yellow, polyacanthus, green, etc.) 6
000 Algae
10 Other water biological resources
200 Northern Basin (the White Sea, inland sea waters, territorial sea, the exclusive economic zone of the Russian Federation and the continental shelf of the Russian Federation in the Laptev Sea, the Kara Sea and the Barents Sea, and in the Spitsbergen Isle area Cod 5
000 Haddock 3
500 Atlantic salmon (salmon) 7
50
500 Humpback
200 salmon
Herring 400 Herring,
100 the Czech-Pechora and the White Sea species
Flounder 200 Black halibut 7 000 Sea
1500 perch
Sea pollock
Whitefish species 1 800 European whitefish, smelt, navaga, catfish species 200 Arctic cod, capelin, lumpfish, European gerbile, star-skate, Polar shark, cusk and others
20 Red king crab 30
000 Northern shrimp 3 000 Sculptured shrimp 2 000 Other shrimp species (Euphasiides) 20 Scallop 9
000 Other mollusks 20 Green sea urchin 3 000 Cucumaria
300 Algae
10 Baltic Basin (the inland sea waters and the territorial
sea, the exclusive economic zone of the Russian Federation and the continental shelf of the Russian Federation in the Baltic Sea and in the Gulf of Danzig, in the Courland Gulf and in the Gulf of Finland Sprats (herring) 20 Sprats (anchovy) 20 Atlantic salmon (Baltic salmon) 7
(mullet, silverside, bream, wild carp, fresh-water
500 Cod 2
500 Siberian whitefish 1
500 Turbo-flounder
400 Flounder
50 of the other species
Eel 10 000 Lamprey
000 7
Pike perch 500
1
Vimba (zarthe) 800
1
Perch 400 European whitefish, bream, pike, burbot, sicklebacks, roach, smelt, ruff, sparling, sicklefish,
20 redeye,
silver bream and others Caspian Basin (the areas of the Caspian Sea, in which the Russian Federation exercises jurisdiction with respect to fishing) Sprats (anchovy-like, big-eyed, 20
ordinary)
Herring 20
(Dolgino, Caspian clupeid herring, big-eyed
clupeid, anadromous black-back) Various big fish species, accompanying the main catch
150 catfish, silver bream, pike and others, with the exception of pike perch and of kutum) Pike perch 1
000 Kutum 1 000 Caspian roach
200 Sturgeon*
Redeye, marline, perch, crucian carp and other 20 fresh-water species in the main catch Azov and Black Sea Basin (the inland sea waters and territorial sea, the exclusive economic zone of the Russian Federation in the Black Sea and the areas of the Sea of Azov with the Taganrog Bay, where the Russian Federation exercises jurisdiction with respect to fishing) Pike perch 1
000 Flounder-brill 2 000 Mullet of all species 1
000 Bream
150 Roach
150 Black Sea khamsa (anchovy) 20 Sardelle
20 Sprats (anchovy) 20 Vimba (zarthe) 1 800 Goatfish 1
800 Herring
450 Pilengas
450 Sturgeon* Skate, sicklefish, dog-shark, jack mackerel, silverside, gobies, blood scam, whiting and others
10 Other water biological resources (mollusks, algae)
10 Inland water objects (the rivers, water reservoirs and lakes) Sturgeon* Atlantic salmon (Baltic salmon, salmon), Chinook salmon, autumn Amur dog-salmon, silver salmon, Siberian white salmon, salmon trout, blueback salmon, eel 5 000 Dog-salmon, sima, brown trout 3
000 Baikal white grayling, whitefish, muksun 2
100 Siberian char, Dolly Varden trout, char loach, lake
_____________________________
char, trout of all kinds, lenok, whitefish, omul, Siberian whitefish, pelyad, barbel, black-back, vimba (zarthe), cyprinid, grayling, Chalcaburnus (a species of the carp family), kutum, fresh-water catfish, lamprey 1
200 White amur, cyprinid, silver carp, fresh-water catfish
150 of the Volga River Various big fish species (except pike perch)
150 Pike perch 1
000 Ripus, roach, Caspian roach, European whitefish
80 Brime fish 2
000 Gammarid 1
000 Crayfish species 1 000 Other objects of water biological resources
20
* The payment shall be collected if the catching is permitted.
5. The collection rates for every object of water bilogical resources - a sea mammal, shall be established in the following amount, unless otherwise stipulated in Item 6 of this Article:
┌───────────────────────────────────────────────────────┬───────────── ──┐ │Name of the object of water biological resources │Collection rate│ │ │ in roubles │ │ │ (for one ton) │ └───────────────────────────────────────────────────────┴───────────── ──┘ Falcated teal and other whales (with the exception of 30 000 white whale) White whale 7
000 Pacific walrus 1 500 Fur seal
10 Ringed seal (akiba) 10
Ribbon seal 10 Sea
10 hare (bearded seal)
Ordinary 10
seal (larga)
Greenland seal 10 Caspian
10 seal
Baikal seal 10
6. The rates of the fee for each aquatic biological resource object specified in Items 4 and 5 of this Article shall be set at 0 roubles in cases when such aquatic biological resource objects are used in the event of the following:
fishery for the purpose of reproduction and acclimatization of aquatic biological resources;
fishery for scientific research and monitoring purposes.
7. The rates of fee for every object of aquatic biological resources mentioned in Items 4 and 5 of this Article for the town-forming and settlement-forming Russian fishing organisations included into the list to be approved by the Government of the Russian Federation, as well as for Russian fishing organisations, including fishing artels (collective farms), shall be established in the amount of 15 per cent of the fee rates envisaged in Items 4 and 5 of this Article.
For the purposes of this Article, as town-forming and settlement-forming fishing organisations shall be recognised those ones which satisfy the following criteria:
they are engaged in fishing with the use of fishing vessels which are owned by them or used under the contracts (of bare board charter and time-charter);
they are registered as legal entities in compliance with the legislation of the Russian Federation;
in their total incomes derived from the sale of commodities (works or services) the share of the income derived from selling the aquatic biological resources extracted (caught) by them and/or other aquatic biological resource products made of the aquatic biological resources extracted (caught) by them shall amount to at least 70 per cent for the calendar year preceding the year when the permit to extract (catch) aquatic biological resources is issued;
The criterion of the number of workers provided for by Paragraph Six of Item 7 of Article 333.3 of Part Two of the Tax Code of the Russian Federation (in the wording of Federal Law No. 314-FZ of December 30, 2008) shall apply upon the expiry of one month from the day of the official publication of the said Federal Law
the number of workers taking account of their family members residing together with them as on January 1 of the calendar year when the permit to extract (catch) aquatic biological resources is issued amounts to at least half of the population of an appropriate inhabited locality.
For the purposes of this Chapter, as fishing organisations shall be recognised organisations engaged in fishing and/or making fish and other products of aquatic biological resources (in particular by using fishing vessels under contracts) and realising their catches and products under the condition that in the total incomes derived from realisation of commodities
(works, services) of such organisations the share of the income derived from realising catches of fish and other aquatic biological resources and/or the fish and other products made from them constitutes at least 70 per cent.
8. Abrogated. 9. The rates of the fee for each object of aquatic biological resources mentioned in Item 4
and 5 of this Article for individual businessmen who meet the criteria stipulated for fishery organisations by paragraph seven of Item 7 of this Article, shall be established in the size of 15 per cent of the rates of the fee stipulated by Item 4 and 5 of this Article.
Article 333.4. Procedure for Calculating the Fees 1. The amount of fee for the use of fauna objects shall be assessed in respect of each
fauna object specified in Items 1 - 3 of Article 333.3 of this Code as the quantity of fauna objects times the fee rate established for the specific fauna object.
2. The amount of fee for the use of aquatic biological resource objects shall be assessed in respect of each aquatic biological resource object specified in Items 4 - 7 of Article 333.3 of this Code as the quantity of aquatic biological resource objects times the fee rate established for the specific aquatic biological resource object on the date when the term of the permit's validity begins.
Article 333.5. Procedure and Term for the Payment of the Fees. Procedure for Entering the Fees
1. The payers specified in Item 1 of Article 333.1 of this Code shall pay the amount of fee for the use of fauna objects when they obtain a permit for taking fauna objects.
2. The payers specified in Items 2 of Article 333.1 of this Code shall pay the amount of fee for the use of aquatic biological resource objects as a one-off and regular contributions, as well as where it is provided for by this Chapter, as a one-off contribution.
The amount of the one-off contribution shall be assessed as a share of calculated fee amount equal to ten per cent.
The one-off contribution shall be paid when the permit for the extraction (catch) of aquatic biological resources is being obtained.
The outstanding amount of fee calculated as the difference between the calculated fee amount and the amount of the one-off contribution shall be payable in regular equal instalments during the whole effective term of the permit for the extraction (catch) of aquatic biological resources every month at the latest on the 20th day of the month.
The fee for using objects of aquatic biological resources which are subject to extraction from their habitat as a permitted by-catch on the basis of the permit to extract (catch) aquatic biological resources shall be paid as a one-off contribution at the latest on the 20th day of the month following the last month of the validity term of the permit to extract (catch) aquatic biological resources.
2.1. Abrogated. 3. Payment of the fee amounts for using fauna objects shall be made by payers at the
location of the body that has issued the permit for taking fauna objects. Payment of fee amounts for using aquatic biological resource objects shall be made: by payers being natural persons, except for individual businessmen, - at the location of
the body that has issued the permit for the extraction (catch) of the aquatic biological resources; by payer being organisations and individual businessmen - at the place of their
registration.
4. The amounts of fees for the use of aquatic biological resource objects shall be entered in accounts of the Federal Treasury bodies for the purpose of being later distributed in compliance with the budget legislation of the Russian Federation.
Article 333.6. Procedure for Licensors to Provide Information 1. Not later than the 5th day of every month the bodies charged with the issuance in the
established procedure of permit for taking fauna objects and permit for the extraction (catch) of of aquatic biological resources shall provide the tax bodies at the place where they have been placed on record with information on the permits issued, the amount of fee payable on every permit and also information on fee due dates.
2. The forms in which information is provided by the bodies charged with the issuance in the established procedure of permits shall be approved by the federal executive body authorised to exercise control and supervision in the area of taxes and fees.
Article 333.7. Procedure for Organisations and Individual Entrepreneurs to Provide Information. The Setoff or Refund of Fee Amounts Relating to Unrealised Permits
1. The organisations and individual entrepreneurs using fauna objects under a permit for taking fauna objects shall, within ten days after the date of receipt of such a permit, provide information to the tax bodies at the location of the body that has issued the said permit, on the obtained permits for taking fauna objects, the fee amounts payable and the fee amounts that have been actually paid.
Upon the expiry of the effective term of the permit for taking fauna objects organisations and individual entrepreneurs shall be entitled to apply to the tax body at the location of the body, that has issued the said permit, for a setoff or refund of the fee amounts relating to the unrealised permits for taking fauna object which have been issued by an empowered body.
The setoff or refund of fee amounts relating to unrealised permits for taking fauna objects shall be effected in the procedure established by Chapter 12 of this Code, provided the documents of which a list is approved by the federal tax body have been filed.
2. The organisations and individual entrepreneurs using aquatic biological resource objects under a permit for the extraction (catch) of aquatic biological resources shall provide information within ten days after the receipt of such permit to the tax bodies where they have been put on record on the obtained permits for the extraction (catch) of aquatic biological resources, the fee amounts payable as a one-off payment and as regular payments.
The organisations and individual businessmen shall present data on the quantity of aquatic biological resources subject to extraction from their habitat as a permitted by-catch on the basis of the permit to extract (catch) aquatic biological resources to the tax authorities at their registration place at the latest at the time fixed for payment of a one-off contribution established by Paragraph Five of Item 2 of Article 333.5 of this Code according to the form approved by the federal executive body in charge of exercising control and supervision in the field of taxes and fees.
3. The information indicated in Items 1 and 2 of this Article shall be provided by the organisations and individual entrepreneurs using fauna objects and using aquatic biological resource objects in accordance with the forms approved by the federal executive body authorised to exercise control and supervision in the area of taxes and fees.
Chapter 25.2. The Water Tax
Article 333.8. The Taxpayers
1. Taxpayers for the purposes of the water tax (hereinafter referred to as "taxpayers") are the organisations and natural persons which do a special and/or extraordinary use water use under the legislation of the Russian Federation, recognized as a taxable item in compliance with Article 333.9 of this Code.
2. The following are not deemed taxpayers: organisations and natural persons using water under contracts for the use of water or decisions on provision of bodies of water for use concluded and adopted respectively after the entry into force of the Water Code of the Russian Federation.
Article 333.9. The Objects of Taxation 1. Except as otherwise envisaged by Item 2 of this Article, the objects of taxation for the
purposes of the water tax (hereinafter referred to as "tax") are the following types of use of bodies of water (hereinafter referred to as "types of water use"):
1) water intake from bodies of water; 2) the use of areas of bodies of water, except for timber rafting by means of rafting and
bag boom towing; 3) the use of bodies of water without water intake for the purposes of hydraulic power
production;
4) the use of bodies of water for the purpose of timber rafting by means of rafting and bag boom towing.
2. The following shall not be deemed objects of taxation: 1) the intake of water from underground bodies of water as containing mineral resources
and/or natural medical treatment resources and also thermal waters; 2) the intake of water from bodies of water for the purposes of fire safety and also
elimination of natural disasters and the aftermath of accidents; 3) the intake of water from bodies of water for sanitary, ecological and navigation
drawdowns; 4) the intake of water by sea vessels, inland waterway and mixed (sea-river) vessels from
bodies of water for the purposes of operating technological equipment; 5) the intake of water from bodies of water and the use of area of bodies of water for
fishing and aquatic biological resource reproduction; 6) the use of area of bodies of water for navigation, in particular, of small-size floating
craft and also for one-off landing (take-off) of aircraft; 7) the use of area of bodies of water for deployment and moorage of floating craft,
deployment of communication facilities, buildings, structures, plants and equipment for the purpose of pursuing activities having to do with protection of waters and aquatic biological resources, environmental protection against a harmful effects of waters, and also the pursuance of such activities at bodies of water;
8) the use of area of bodies of water for state monitoring of bodies of water and other natural resources and also for geodetic, topographic, hydrographical as well as prospecting and survey works;
Federal Law No. 417-FZ of December 7, 2011 amended Subitem 9 of Item 2 of Article 333.9 of this Code. The amendments shall enter into force on January 1, 2013, but no earlier than upon the expiry of one month from the day of the official publication of the said Federal Law and no earlier than the first day of the next tax period for water tax
9) the use of area of bodies of water for the placing and building of hydraulic engineering
structures for the purposes of hydraulic power production, amelioration, fishery, water-transport, water-supply and sewerage;
10) the use of area of bodies of water for the purposes of organised recreation by the organisations intended exclusively for maintaining and taking care of disabled persons, veterans and children;
11) the use of bodies of water for dredging and other works relating to the operation of navigable waterways and hydraulic engineering structures;
12) the special use of bodies of water for the needs of national defence and state security;
13) the intake of water from bodies of water for agriculturalpurpose land irrigation (in particular, grasslands, pastures) , watering fruit and vegetable gardening as well as dacha land plots, the land plots of citizens' personal auxiliary farms, for watering cattle and poultry and catering for them owned by agricultural organisations and citizens;
14) the intake of water from underground bodies of water with mining an sewer-drainage waters;
15) the use of area of bodies of water for fishing and hunting.
Article 333.10. The Tax Base 1. For each type of water use deemed an object of taxation under Article 333.9 of this
Code the taxpayer shall assess a tax base separately for each body of water. If a body of water is subject to various tax rates the tax base shall be assessed by the
taxpayer as applicable to each tax rate. 2. For a water intake the tax base shall be assessed as the volume of water taken out of
the body of water over the tax period. The volume of water taken out of the body of water shall be calculated according to the
water meter readings recorded in the primary water use log-book. If there are no water meters the volume of water taken shall be assessed on the basis of
the duration of operation and the capacity of the technical facilities. If water intake volume cannot be assessed on the basis of operating time and technical facility capacity the volume of water taken shall be assessed on the basis of established water consumption rates.
3. In the event of use of area of bodies of water, except for timber rafting by means of rafting and bag boom towing, the tax base shall be assessed as the area of the water space given.
The area of the water space given shall be determined according to the data of the water use licence (contract on water use) and if there is no such data in the licence (contract), according to the materials of a relevant technical and design documentation.
4. When bodies of water are used without water intake for the purposes of hydraulic power production the tax base shall be assessed as the quantity of electrical energy produced over the tax period.
5. When bodies of water are used for the purposes of timber rafting by means of rafting and bag boom towing the tax base shall be assessed as the volume of timber floated by means of rafting and bag boom towing over the tax period in terms of thousands of cubic metres times the distance of the rafting in terms of kilometres divided by 100.
Article 333.11. The Tax Period The tax period is the quarter.
Article 333.12. Tax Rates
For water intake from surface bodies of water for technological needs within established limits
the taxpayers operating thermal energy and atomic energy facilities with a direct-flow water supply system are subject to the coefficient of 0.85 from January 1 through December 31, 2005
1. Tax rates shall be established by the basin of a river, lake, sea and by the economic area as follows:
1) when water is taken from: surface and underground bodies of water within the set quarterly (annual) water use
limits:
┌────────────────────┬────────────────────┬─────────────────────────── ──┐ │ Economic District │ River, Lake Basin │Tax Rate Roubles/1,000 Cu.M │ │ │ │ of Water Taken │ │ │ ├──────────────┬──────────────┤ │ │ │from a Surface│ from an │ │ │ │Body of Water │ Underground │ │ │ │ │ Body of Water│ ├────────────────────┼────────────────────┼──────────────┼──────────── ──┤ │ 1 │ 2 │ 3 │ 4 │ └────────────────────┴────────────────────┴──────────────┴──────────── ──┘ Northern Volga 300 384
Neva 264 348 Pechora 246 300 Northern Dvina 258 312 Other rivers & lakes 306 378
Northwestern Volga 294 390 Western Dvina 288 366 Neva 258 342 Other rivers & lakes 282 372
Central Volga 276 342 Don 294 384 Western Dvina 306 354 Neva 252 306 Other rivers & lakes 264 336
Volga-Vyatka Volga 282 336 Northern Dvina 252 312 Other rivers & lakes 270 330
Central- Dneper 258 318 Chernozem Don 336 402
Volga 282 354
Other rivers & lakes 258 318 Povolzhski Volga 294 348
Don 360 420 Other rivers & lakes 264 342
Northern Don 390 486 Caucasus Kuban 480 570
Samur 480 576 Sulak 456 540 Terek 468 558 Other rivers & lakes 540 654
Urals Volga 294 444 Ob 282 456 Ural 354 534 Other rivers & lakes 306 390
Western Ob 270 330 Siberian Other rivers & lakes 276 342 Eastern Amur 276 330 Siberian Yenisey 246 306
Lena 252 306 Ob 264 348 Lake Baikal & its 576 678 basin Other rivers & lakes 282 342
Far Eastern Amur 264 342 Lena 288 342 Other rivers & lakes 252 306
Kaliningrad Neman 276 324 Region Other rivers & lakes 288 336;
the territorial sea of the Russian Federation and the inland sea waters within the established quarterly (annual) water use limits:
┌─────────────────────────────────────────┬─────────────────────────── ──┐ │ Sea │Tax Rate Roubles/1,000 Cu. M │ │ │ of Sea Water │ └─────────────────────────────────────────┴─────────────────────────── ──┘ Baltic 8.28 White 8.40 Barents 6.36 Azov 14.88 Black 14.8 Caspian 11.52 Kara 4.80 Laptev 4.68 Eastern Siberian 4.44 Chukotka 4.32
Bering 5.28 Pacific Ocean (within the limits of the 5.64 territorial sea of the Russian Federation) Okhotsk 7.68 Japan 8.04;
2) in the event of use of the area of: surface bodies of water, except for timber rafting by means of rafting and bag boom
towing:
┌─────────────────────────────────────┬─────────────────────────────── ──┐ │ Economic District │ Tax Rate (Thousand Roubles per │ │ │ Year) per Sq. Km of Used Area │ ├─────────────────────────────────────┼─────────────────────────────── ──┤ │ 1 │ 2 │ └─────────────────────────────────────┴─────────────────────────────── ──┘ Northern 32.16 Northwestern 33.96 Central 30.84 Volga-Vyatka 29.04 Central-Chernozem 30.12 Povolzhski 30.48 Northern Caucasian 34.44 Urals 32.04 Western Siberian 30.24 Eastern Siberian 28.20 Far Eastern 31.32 Kaliningrad Region 30.84;
the territorial sea of the Russian Federation and inland sea waters:
┌───────────────────────────────────┬───────────────────────────────── ──┐ │ Sea │ Tax Rate (Thousand Roubles per │ │ │ Year) per Sq. Km of Used Area │ ├───────────────────────────────────┼───────────────────────────────── ──┤ │ 1 │ 2 │ └───────────────────────────────────┴───────────────────────────────── ──┘ Baltic 33.84 White 27.72
Barents Azov Black Caspian Kara Laptev Eastern Siberian Chukotka Bering
30,72 44.88 49.80 42.24 15.72 15.12 15.00 14.04 26.16
Pacific Ocean (within the limits of the 29,28 territorial sea of the Russian Federation) Okhotsk 35.28 Japan 38.52;
3) in the event of use of bodies of water without water intake for the purposes of hydraulic power production:
┌────────────────────────────────────────┬──────────────────────────── ──┐ │ River, Lake, Sea Basin │Tax Rate Roubles/1,000 kW- Hour│ │ │ Electric Energy │ ├────────────────────────────────────────┼──────────────────────────── ──┤ │ 1 │ 2 │ └────────────────────────────────────────┴──────────────────────────── ──┘ Neva 8.76 Neman 8.76 The rivers of basins of Ladoga and Onega 9.00 Lakes and Lake Ilmen Other rivers of Baltic Sea basin 8.88 Northern Dvina 8.76 Other rivers of White Sea basin 9.00 The rivers of Barents Sea basin 8.76 Amur 9.24 Volga 9.84 Don 9.72 Yenisey 13.70 Kuban 8.88 Lena 13.50 Ob 12.30 Sulak 7.20 Terek 8.40 Ural 8.52 The basin of Lake Baikal and Angara 13.20 River The rivers of Eastern Siberian Sea 8.52 The rivers of Chukotka and Bering Seas 10.44
Other rivers and lakes 4.80
4) in the event of use of bodies of water for the purposes of timber rafting by means of rafting and bag boom towing:
┌───────────────────────────────────────┬───────────────────────────── ──┐ │ River, Lake, Sea Basin │Tax Rate Roubles/1,000 Cu. M of│ │ │ Timber in Rafting & Bag Boom │ │ │ Towing per 100 Km of Rafting │ │ │ │ ├───────────────────────────────────────┼───────────────────────────── ──┤ │ 1 │ 2 │ └───────────────────────────────────────┴───────────────────────────── ──┘ Neva 1,656.0 The rivers of basins of Ladoga and 1,705.2 Onega Lakes and Ilmen Lake Other lakes of Baltic Sea basin 1,522.8 Northern Dvina 1,650.0 Other rivers of White Sea basin 1,454.4 Pechora 1,554.0 Amur 1,476.0 Volga 1,636.8 Yenisey 1,585.2 Lena 1,646.4 Ob 1,576.8 The other rivers and lakes where timber 1,183.2 is rafted and towed by means of bag booms
2. When water is taken in excess of the established quarterly (annual) water use limits tax rates in as much as this excess is concerned shall be set at five times the tax rates established by Item 1 of this Article. If the taxpayer lacks approved quarterly limits, such limits shall be set by means of calculation as one quarter of the approved annual limit.
3. The rate of water tax in the case of water intake from bodies of water for the purposes of water supply to the general public shall be set at the rate of 70 roubles per 1,000 cubic metres of water taken out of the body of water.
Article 333.13. Tax Calculation Procedure 1. The taxpayer shall calculate tax amount on his own. 2. The tax amount according to the results of each tax period shall be calculated as the
tax base times the tax rate corresponding thereto. 3. The sum total of the tax is the sum produced by adding up tax amounts calculated
under Item 2 of this Article on all types of water use.
Article 333.14. Tax Payment Procedure and Term 1. The sum total of the tax calculated in keeping with Item 3 of Article 333.13 of this
Code shall be paid at the place where the object of taxation is located. 2. The tax shall be paid within the term ending on the 20th day of the month following the
past tax period.
Article 333.15. The Tax Return
1. The tax return shall be filed by the taxpayer with the tax body at the place where the object of taxation is located, within the term set for the payment of the tax.
In this case the taxpayers, referred to the category of major taxpayers in conformity with Article 83 of this Code, shall submit tax declarations (computations) to the tax body at the place of their recording as major taxpayers.
2. Taxpayers being foreign person shall also file a copy of the tax return with the tax body at the location of the licensor which has issued the water use licence, within the term set for the payment of the tax.
Federal Law No. 127-FZ of November 2, 2004 supplemented Section VIII of Part Two of this Code with Chapter 25.3 "State Duty". This Chapter shall enter into force from January 1, 2005
Chapter 25.3. State Duty
Article 333.16. State Duty
1. State duty shall mean the fee recoverable from the persons specified in Article 333.17 of this Code when they apply to state bodies, local self-government bodies, other bodies and (or) officials, that are authorised under the legislative acts of the Russian Federation, legislative acts of the subjects of the Russian Federation and normative legal acts of local self-government bodies, to commit in respect of these persons the legally relevant actions provided for by this Chapter, except for the actions committed by consular offices of the Russian Federation.
For the purposes of this Chapter, the issuance of documents (of duplicates thereof) shall be equated with legally relevant actions.
2. The bodies and officials specified in Item 1 of this Article, except for consular offices of the Russian Federation, shall not be entitled to recover payments other than state duty for committing legally relevant actions provided for by this Chapter.
Article 333.17. Payers of State Duty 1. As payers of the state duty (hereinafter referred to in this Chapter as payers) shall be
deemed: 1) organisations; 2) natural persons. 2. The persons indicated in Item 1 of this Article shall be deemed taxpayers, if they: 1) apply for the carrying out of the legally relevant actions provided for by this Chapter; 2) act as respondents in courts of law, arbitration courts or in cases tried by justices of
the peace and if the court does not render a decision in their favour and the claimant is relieved of paying state duty in compliance with this Chapter.
Article 333.18. Procedure for, and Time of, Paying State Duty
1. Payers shall pay state duty within the following time periods, if not otherwise established by this Chapter:
1) when applying to the Constitutional Court of the Russian Federation, to courts of law, arbitration courts or to justices of the peace - prior to filing an inquiry, petition, application, statement of claim or complaint (including appeals, cassational appeals and supervisory appeals);
2) the payers indicated in Subitem 2 of Item 2 of Article 333.17 of this Code - within 10 days as of the date of entry of the court decision into legal force;
3) when applying for the commission of notarial actions - prior to committing notarial actions;
4) when applying for the issuance of documents (duplicates thereof) - prior to issuing the documents (duplicates thereof);
5) when applying for an apostille - prior to placing the apostil; 5.1) when applying for a yearly confirmation of a ship's registration in the Russian
International Register of Ships - at the latest on March 31 of the year following the year of the ship's registration in the said register or the last year when such confirmation was effected;
5.2. when applying for making the actions relevant in law which are cited in Subitems 21-33 of Item 1 of Article 333.33 of this Code - before filing applications for making the actions relevant in law or, if applications for making such actions are filed in the electronic form, after filing the cited applications but before their acceptance for consideration;
6) when applying for the carrying out of legally relevant actions, except for the legally relevant actions indicated in Subitems 1 - 5.2 of this Item - prior to filing applications and (or) documents for the carrying out of such actions or prior to filing the appropriate documents.
2. State duty shall be paid by the payer, if not otherwise established by this Chapter. Where several payers that are not entitled to the benefits established by this Chapter
have concurrently applied for the carrying out of a legally relevant action, state duty shall be paid by the payers in equal shares.
If one person (several persons) from among those applying for the carrying out of a legally relevant action is (are) relieved of paying state duty in compliance with this Chapter, the rate of state duty shall be decreased in proportion to the number of persons relieved of paying it in compliance with this Chapter. With this, the remaining part of the amount of state duty shall be paid by the person (persons) that is (are) not relieved of paying state duty in compliance with this Chapter.
The specifics of paying state duty depending on the type of legally relevant action being committed, the category of taxpayers or on any other circumstances is established by Articles 333.20, 333.22, 333.25, 333.27, 333.29, 333.32 and 333.34 of this Code.
Federal Law No. 162-FZ of June 27, 2011 amended Item 3 of Article 333.18 of this Code. The amendments shall enter into force on January 1, 2013
3. State duty shall be paid at the place of committal of a legally-significant action in cash or by way of cashless settlements.
The fact of a payer's payment of state duty by way of cashless settlements shall be proved by a payment order bearing a note of a bank or of an appropriate regional agency of the Federal Treasury (of another body which opens and keeps accounts) which, in particular, makes settlements in an electronic form, on execution thereof.
The fact of a payer's payment of state duty in cash shall be proved either by the receipt
of the established form issued to the taxpayer by the bank or by the receipt issued to the taxpayer by the official or by the cash-desk of the agency in which the payment thereof was made.
4. Foreign organisations, foreign citizens and stateless persons shall pay the state duty in the procedure and in the amount as established by this Chapter for organisations and natural persons accordingly.
5. A list and forms of the documents required for making the actions relevant in law which are provided for by Subitem 6 of Item 1 of this Article, as well as a procedure for filing them, shall be established by federal law.
Article 333.19. Rates of State Duty in Respect of Cases Tried by Courts of Law and Justices of the Peace
1. In respect of cases tried by courts of law and justices of the peace a state duty shall be paid at the following rates:
1) when filing a statement of claim of a material nature, subject to appraisal, with the amount of the claim:
up to 20 000 roubles - 4 per cent of the amount of the claim but at least 400 roubles; from 20 001 roubles to 100 000 roubles - 800 roubles plus 3 per cent of the amount in
excess of 20 000 roubles; from 100 001 to 200 000 roubles - 3 200 roubles plus 2 per cent of the amount in excess
of 100 000 roubles; from 200 001 roubles to 1 000 000 roubles - 5 200 roubles plus 1 per cent of the amount
in excess of 200 000 roubles; over 1 000 000 roubles - 13 200 roubles plus 0.5 per cent of the amount in excess of 1
000 000 roubles but 60 000 roubles at the most; 2) when filing an application for issuing a court order - 50 per cent of the rate of the state
duty recovered in case of filing a statement of claim of material nature; 3) when filing a statement of claim of material nature which is not subject to appraisal, as
well as the statement of claim of non-material nature: for natural persons - 200 roubles; for organisations - 4 000 roubles; 4) when filing a supervisory appeal - at the rate of the state duty recovered in case of
filing a statement of claim of a non-material nature; 5) when filing a statement of claim for divorce - 400 roubles; 6) when filing an application for disputing (in full or in part) normative legal acts of state
power bodies, local authorities or officials: for natural persons - 200 roubles; for organisations - 3 000 roubles; 7) when filing an application for disputing a decision or action (omission to act) of state
power bodies, local authorities, officials, state or municipal civil servants that have violated the rights or freedoms of citizens or organisations - 200 roubles;
8) when filing an application in respect of cases tried in special proceedings - 200 roubles;
9) when filing an appeal and/or a cassational appeal - 50 per cent of the rate of the state duty payable in case of filing a statement of claim of non-material nature;
The provisions of Subitem 10 of Item 1 of Article 333.19 of Part 2 of this Code (in the wording of Federal Law No. 374-FZ of December 27, 2009) shall be applied up to January 1, 2013
10) when filing an application for a repeated issuance of copies of decisions, sentences, court orders, court rulings, decisions of the presidium of a court of the supervisory instance, copies of other documents of a case-file that can be issued by a court, as well as when filing an application for issuing duplicates of executive documents - 4 roubles for each page of a document, but at least 40 roubles;
11) when filing an application for issuance of writs of execution concerning enforcement of decisions of an arbitral tribunal - 1 500 roubles;
12) when filing an application for securing a claim under consideration of an arbitral tribunal - 200 roubles;
13) when filing an application for reversal of a decision of an arbitral tribunal - 1 500 roubles;
14) when filing an application concerning cases on recovering alimony - 100 roubles. If a court decides on recovering alimony both for the maintenance of children and the claimant, the rate of the state duty shall be twice as much.
15) when filing an application for awarding compensation for violation of the right to court proceedings within a reasonable time or the right to execution of a judicial decision within a reasonable time:
by natural persons - 200 roubles; by organisations - 4 000 roubles. 2. The provisions of this Article shall apply subject to the provisions of Article 333.20 of
this Code.
Article 333.20. Specifics of Paying State Duty When Applying to Courts of Law and to Justices of the Peace
1. In respect of cases tried by courts of law and justices of the peace, state duty shall be paid subject to the following specifics:
1) when filing statements of claim containing claims of both material and non-material nature, there shall be concurrently paid state duty established for statements of claim of material nature and state duty established for statements of claim of non-material nature;
2) the amount of the claim serving as the basis for estimating the state duty shall be determined by the claimant, and in the instances established by the laws it shall be done by a judge subject to the rules established by the civil procedure laws of the Russian Federation;
3) when filing statements of claim for division of property that is in common ownership, as well as when filing statements of claim for allotment of a share of the said property or for recognising the right to a share in property, the rate of state duty shall be estimated in the following procedure:
if a dispute in respect of allowing the claimant's (claimants') ownership of this property has not been previously settled by a court - in compliance with Subitem 1 of Item 1 of Article 333.19 of this Code;
if a court has previously decided on allowing the claimant's (claimants') ownership of the said property - in compliance with Subitem 3 of Item 1 of Article 333.19 of this Code;
4) in the event of making a counter claim, as well as applications for third persons' joining the case who advance independent claims in respect of the point at issue, state duty shall be paid in compliance with the provisions of Article 333.19 of this Code;
5) in the event of replacing in compliance with a court ruling a drop-out party by the legal successor thereof (in the event of the death of a natural person, reorganisation of an establishment, cession, assignment of a debt and in other instances when liable persons are replaced), state duty shall be paid by such legal successor if it is not paid by the replaced party;
6) in the event of a judge's singling out one or several claims from the joined claimant's claims for consideration thereof in a separate court proceeding, state duty paid when making the statement of claim shall not be re-counted and returned. In respect of the cases singled out for consideration in a separate court proceeding, state duty shall not be repeatedly paid;
7) if a cassational appeal is filed by co-partners and third persons taking the same side in proceedings as the person filing the cassational appeal, the state duty shall not be payable.
8) where the claimant is relieved of paying state duty in compliance with this Chapter, the state duty shall be paid by the respondent (if he is not relieved of paying the state duty) in proportion to the amount of the stated claims satisfied by the court;
9) where it is difficult to determine the amount of a claim at the time of filing it, the rate of the state duty shall be preliminarily established by a judge with the subsequent additional payment of the deficient amount of state duty on the basis of the amount of the claim determined by the court when resolving the case within the time period established by Subitem 2 of Item 1 of Article 333.18 of this Code;
10) where the claimant increases the amount of his claims, the deficient sum of the state duty shall be additionally paid in compliance with the increased amount of the claim within the time period established by Subitem 2 of Item 1 of Article 333.18 of this Code. In the event of the claimant's decreasing the amount of his claims, the sum of the state duty paid in excess shall be returned in the procedure provided for by Article 333.40 of this Code. The rate of the state duty shall be determined in a similar way, if the court, due to the circumstances of the case, exceeds the limits of the claims made by the claimant;
11) when filing statements of claim for heirs' obtaining on demand the share of property due to them, state duty shall be paid in the same procedure as that established for filing statements of claim of material nature not subject to appraisal, if the dispute concerning the recognition of ownership of this property has been previously settled by the court;
12) when filing statements of claim for divorce accompanied by the simultaneous division of the property jointly acquired by spouses, the state duty shall be paid at the rate established both for statements of claim for divorce and for statements of claim of a material nature;
13) in the event of the refusal to accept a statement of claim or an application for issuing a court order, state duty paid when filing the claim or the application for issuing the court order shall be entered on account of the payable state duty;
14) abrogated. 2. Courts of law or justices of the peace shall be entitled, proceeding from the property
status of the payer, to decrease the amount of the payable state duty in respect of the cases tried by the said courts or justices of the peace or to postpone its payment (to allow to pay it by installments) in the procedure provided for by Article 333.41 of this Code.
3. The provisions of this Article shall apply subject to the provisions of Articles 333.35 and 333.36 of this Code.
Article 333.21. Rates of State Duty in Respect of Cases Tried by Arbitration Courts
1. In respect of the cases tried by arbitration courts a state duty shall be paid at the following rates:
1) when filing a statement of claim of material nature, subject to appraisal, with the amount of claim:
up to 100 000 roubles - 4 per cent of the amount of the claim but at least 2 000 roubles; from 100 001 roubles to 200 000 roubles - 4 000 roubles plus 3 per cent of the amount in
excess of 100 000 roubles; from 200 001 to 1 000 000 roubles - 7 000 roubles plus 2 per cent of the amount in
excess of 200 000 roubles; from 1 000 001 roubles to 2 000 000 roubles - 23 000 roubles plus 1 per cent of the
amount in excess of 1 000 000 roubles; over 2 000 000 roubles - 33 000 roubles plus 0.5 per cent of the amount in excess of 2
000 000 roubles but 200 000 roubles at the most; 2) when filing the statement of claim in respect of disputes that rise when making,
changing or dissolving contracts, as well as in respect of the disputes concerning the invalidation of transactions - 4 000 roubles;
3) when filing an application for declaring invalid a normative legal act, for declaring invalid a non-normative act and for declaring invalid decisions and actions (omission to act) of state bodies, local self-government bodies, other bodies and officials:
for natural persons - 200 roubles; for organisations - 2 000 roubles; 4) when filing other statements of claim of non-material nature, including an application
for allowing a right, the application for awarding the discharge of a duty in kind - 4 000 roubles; 5) when filing an application for declaring the debtor insolvent (bankrupt) - 4 000 roubles; 6) when filing an application for establishing legally relevant facts - 2 000 roubles; 7) when filing an application for the third persons' joining the case who advance
independent claims in respect of the point at issue: in respect of disputes of material nature, if the claim is not subject to appraisal, as well as
in respect of disputes of non-material nature - at the rate of the state duty payable when filing the statement of claim of non-material nature;
in respect of disputes of material nature - at the rate of the state duty payable on the basis of the amount disputed by a third person;
8) when filing an application for issuance of writs of execution in respect of the enforcement of a decision of an arbitral tribunal - 2 000 roubles;
9) when filing an application for securing a claim - 2 000 roubles; 10) when filing an application for reversal of a decision of an arbitral tribunal - 2 000
roubles; 11) when filing an application for allowing and enforcing the decision of a foreign court or
of a foreign arbitral decision - 2 000 roubles; 12) when filing an appeal and (or) a cassational, supervisory appeal against decisions
and (or) awards of an arbitration court, as well as against a court ruling concerning termination of proceedings in respect of a case, or shelving a statement of claim, or issuance of writs of execution in respect of the enforcement of decisions of an arbitral tribunal, or the refusal to issue writs of execution - 50 per cent of the rate of the state duty payable when filing the statement of claim of non-material nature;
The provisions of Subitem 13 of Item 1 of Article 333.19 of Part 2 of this Code (in the wording of Federal Law No. 374-FZ of December 27, 2009) shall be applied up to January 1, 2013
13) when filing an application for repeated issuance of copies of court decisions and rulings, copies of other documents of a case-file issued by an arbitration court, as well as when filing an application for issuance of a duplicate of a writ of execution (including copies of records of a court session) - 4 roubles per page of a document but at least 40 roubles.
14) when filing an application for awarding compensation for violation of the right to court proceedings within a reasonable time or the right to execution of a judicial decision within a reasonable time:
by natural persons - 200 roubles;
by organisations - 4 000 roubles. 2. The provisions of this Article shall apply subject to the provisions of Article 333.22 of
this Code.
Article 333.22. Specifics of Paying State Duty When Applying to Arbitration Courts 1. In respect of the cases tried by arbitration courts state duty shall be paid subject to the
following specifics: 1) when filing statements of claim that contain claims of both a material and non-material
nature, there shall be simultaneously paid state duty established for statements of claim of a material nature and state duty established for statements of claim of a non-material nature;
2) the amount of claim shall be established by the claimant or, in the event of an incorrect showing of the amount of the claim, by an arbitration court. The amount of the claim shall include the sums of forfeits (fines and penalties) and interest indicated in the statement of claim;
3) if the claimant increases the amount of his claims, the deficient sum of the state duty shall be additionally paid in compliance with the amount of the claim within the time period established by Subitem 2 of Item 1 of Article 333.18 of this Code. If the claimant decreases the amount of his claims, the sum of the state duty paid in excess shall be returned in the procedure provided for by Article 333.40 of this Code. The rate of the state duty shall be determined in a similar procedure if the court due to the circumstances of the case oversteps the limits of the claims stated by the claimant. The amount of the claim consisting of several independent claims shall be determined on the basis of the sum of all the claims.
4) where the claimant is relieved of paying state duty in compliance with this Chapter, state duty shall be paid by the respondent (if the latter is not relieved of paying state duty) in proportion to the amount of the claims satisfied by an arbitration court;
5) when filing an application for the return (reimbursement) of monetary funds from the budget, state duty shall be paid on the basis of the disputable sum of money in the amount established by Subitem 1 of Item 1 of Article 333.21 of this Code;
6) when filing applications for the review of judicial acts by way of exercising supervisory powers on condition that the judicial acts have not been appealed with the cassational instance.
2. Arbitration courts shall be entitled, proceeding from the property status of a payer, to decrease the amount of the state duty payable with respect to the cases tried by the said courts or to postpone its payment (to allow to pay it by installments) in the procedure provided for by Article 333.41 of this Code.
3. The provisions of this Article shall apply subject to the provisions of Articles 333.35 and 333.37 of this Code.
Article 333.23. Rates of State Duty with Respect to Cases Tried by the Constitutional Court of the Russian Federation and by Constitutional (Charter) Courts of the Subjects of the Russian Federation
In accordance with Federal Law No. 127-FZ of November 2, 2004, pending the introduction of the appropriate amendments into Article 39 of Federal Constitutional Law No. 1-FKZ of July 21, 1994 on the Constitutional Court of the Russian Federation, the state duty when filing with the Constitutional Court of the Russian Federation shall be paid in the amount and in the procedure established by the said Federal Constitutional Law. Article 39 of Federal Constitutional Law No. 1-FKZ of July 21, 1994 shall be amended by Federal Constitutional Law No. 7-FKZ of November 3, 2010 upon the expiry of ninety days from the day of the official publication of the said Federal Constitutional Law
1. With respect to cases tried by the Constitutional Court of the Russian Federation, state
duty shall be paid at the following rates: 1) when directing thereto an inquiry or petition - 4 500 roubles; 2) when directing thereto an appeal by an organisation - 4 500 roubles; 3) when directing thereto an appeal by a natural person - 300 roubles. 2. With respect to the cases tried by constitutional (charter) courts of the subjects of the
Russian Federation state duty shall be paid at the following rates: 1) when an organisation applies - 3 000 roubles; 2) when a natural person applies - 200 roubles. 3. The Constitutional Court of the Russian Federation and constitutional (charter) courts
of the subjects of the Russian Federation shall be entitled, proceeding from the payer's property status, to decrease the rate of the state duty payable with respect to the cases tried by said courts or to postpone its payment (to allow to pay it by installments) in the procedure provided for by Article 333.41 of this Code.
4. The provisions of this Article shall apply subject to the provisions of Article 333.35 of this Code.
Article 333.24. Rates of State Duty for Committing Notarial Actions 1. For committing notarial actions by notaries of state notary's offices and (or) by officials
of executive bodies and of local selfgovernment bodies authorised in compliance with legislative acts of the Russian Federation and (or) legislative acts of the subjects of the Russian Federation to commit notarial actions, state duty shall be paid at the following rates:
1) for certifying powers of attorney intended for committing transactions (a transaction) that require(s) legalization in notarial form in compliance with the laws of the Russian Federation - 200 roubles;
2) for certifying other powers of attorney that require legalization in notarial form in compliance with the laws of the Russian Federation - 200 roubles;
3) for certifying letters of attorney issued by way of transferring a power of attorney in the instances when such certification is obligatory in compliance with the laws of the Russian Federation - 200 roubles;
4) for certifying mortgage contracts, if this requirement is established by the laws of the Russian Federation:
for certifying mortgage contracts with respect to living quarters for securing the return of a credit (loan) granted for acquisition or construction of a dwelling house or a flat - 200 roubles;
for certifying mortgage contracts with respect to other immovable property, except for sea vessels and aircraft, as well as inland navigation ships - 0.3 per cent of the amount of a contract but 3 000 roubles at the most;
for certifying mortgage contracts with respect to sea vessels and aircraft, as well as inland navigation ships - 0.3 per cent of the amount of the contract but 30 000 roubles at the most;
4.1) for certifying contracts of sale or equity interest pledge contracts with respect to equity or part of equity in the authorised capital of a limited liability company, if the amount of contract comes to:
up to 1 000 000 roubles - then 0.5 per cent of the amount of contract, but not less than 1 500 roubles;
from 1 000 001 roubles to 10 000 000 roubles inclusively - then 5 000 roubles and also 0.3 per cent of the contract amount exceeding 1 000 000 roubles;
over 10 000 001 roubles - then 32 000 roubles and also 0.15 per cent of the amount of the contract exceeding 10 000 000 roubles but 150 000 roubles at the most;
5) for certifying other contracts whose subject must be evaluated, if such certification is
obligatory in compliance with the laws of the Russian Federation - 0.5 per cent of the amount of the contract but at least 300 roubles and 20 000 roubles at the most;
6) for certifying transactions whose subject is not to be evaluated and which under the laws of the Russian Federation must be certified by a notary - 500 roubles;
7) for certifying contracts of cession concerning a mortgage contract in respect of living quarters, as well as a contract of credit or a contract of loan secured by the mortgage of living quarters - 300 roubles;
8) for certifying constituent documents (copies of constituent documents) of organisations - 500 roubles;
9) for certifying an agreement on paying alimony - 250 roubles; 10) for certifying an agreement of marriage - 500 roubles; 11) for certifying contracts of surety - 0.5 per cent of the amount for which an obligation is
assumed but at least 200 roubles and 20 000 roubles at the most; 12) for certifying agreements on changing or dissolving a contract attested by a notary -
200 roubles; 13) for certifying wills, for accepting a sealed will - 100 roubles; 14) for opening an envelope with a sealed will and pronouncing the sealed will - 300
roubles; 15) for certifying letters of attorney with respect to the right of using, and (or) disposing of,
property, except for the property provided for by Subitem 16 of this Item: for children, including adopted ones, for a spouse, parents, full brothers and sisters - 100
roubles; for other natural persons - 500 roubles; 16) for certifying letters of attorney with respect to the right of using, and (or) disposing of,
motor vehicles: for children, including adopted ones, to a spouse, parents, full brothers and sisters - 250
roubles; to other natural persons - 400 roubles; 17) for making a captain's protest - 30 000 roubles; 18) for certifying the correctness of translation of a document from one language into
another one - 100 roubles per page of the document's translation; 19) for making an execution inscription - 0.5 per cent of the amount to be recovered but
20 000 roubles at the most; 20) for depositing amounts of money or securities, if such depositing is obligatory in
compliance with the laws of the Russian Federation - 0.5 per cent of the deposited amount of money but at least 20 roubles and 20 000 roubles at the most;
21) for certifying the authenticity of a signature, where such certification is obligatory in compliance with the laws of the Russian Federation:
entered in documents and applications, except for bank cards and applications for registration of legal entities - 100 roubles;
entered to bank cards and applications for registration of legal entities (from each person and to each document) - 200 roubles;
22) for issuing the certificate of the right to succession at law and by testament: for children, including adopted ones, for a spouse, parents, full brothers and sisters of the
testator - 0.3 per cent of the cost of the property to be inherited but 100 000 roubles at the most; for other heirs - 0.6 per cent of the cost of the property to be inherited but 1 000 000
roubles at the most; 23) for taking measures aimed at inheritance protection - 600 roubles; 24) for making the protest of a bill in connection with non-payment, non-acceptance and
failure to date the acceptance thereof and for certifying non-payment of a cheque - 1 per cent of
the non-paid amount but 20 000 roubles at the most; 25) for issuing duplicates of the documents kept in case-files of state notary's offices and
of executive bodies - 100 roubles; 26) for committing other notarial actions for which the laws of the Russian Federation
provide for obligatory notarial form - 100 roubles. 2. The provisions of this Article shall apply subject to the provisions of Article 333.25 of
this Code.
Article 333.25. Specifics of Paying State Duty When Applying for the Carrying out of Notarial Actions
1. The state duty for committing notarial actions shall be paid subject to the following specifics:
1) for notarial actions committed outside the premises of a state notary's office, executive bodies or local self-government bodies, state duty shall be paid in the amount half as much again;
2) for certifying a power of attorney issued with respect to several persons, state duty shall be paid only once;
3) where there are several heirs (in particular, heirs at law, by testament or heirs entitled to an obligatory share in the inheritance), state duty shall be paid by each heir;
4) for issuing a certificate of the right to succession on the basis of a court decision for declaring a previously issued certificate of the right to succession invalid, state duty shall be paid in the procedure and in the amount established by this Chapter. With this, the amount of state duty paid for the previously issued certificate shall be subject to return in the procedure established by Article 333.40 of this Code. On the basis of a payers' application the state duty paid for a previously issued certificate shall be subject to setting off on account of the state duty payable for the issue of a new certificate within one year as of the date of entry into legal force of the appropriate court decision. The issue shall be settled in the same way when repeatedly certifying contracts declared invalid by a court;
5) when one calculates the amount of state duty for authentication of contracts subject to appraisal one shall take the amount of the contract specified by the parties but not below the amount determined in accordance with Subitems 7 - 10 of this Item. When one calculates the amount of state duty for the issuance of inheritance certificates one shall take the estate value determined in keeping with Subitems 7 - 10 of this Item. When estimating the rate of the state duty for certifying transactions aimed at alienating a share or a part thereof in the authorised capital of a limited liability company, as well as of transactions establishing the obligation to alienate a share or a part thereof in the authorised capital of a limited liability company, the amount of a contract cited by the parties thereto shall be used but not lower that the nominal value of the share or the part thereof. When estimating the rate of state duty for certifying contracts of sale or equity interest pledge contracts with respect to equity or part of equity in the authorised capital of a limited liability company shall be used a value of equity or part of equity as a subject of pledge, cited by the parties of a contract of pledge, but not less than the nominal cost of equity or a part of equity, respectively.
At the discretion of the payer a document may be filed for the purposes of state duty calculation containing an indication of the stocktaking, market, land-registry or another (nominal) value of property that is issued by the organisations (bodies) or appraisers (experts) specified in Subitems 7 - 10 of this Item. Notaries and the officials who commit notarial actions are neither entitled to assess the type of value of a property item (appraisal method) for the purposes of state duty calculation nor demand that the payer show a document confirming a given type of
value of a property item (appraisal method). If several documents are submitted which are issued by the organisations (bodies) or
appraisers (experts) specified in Subitems 7 - 10 of this Item and which contain an indication of different values for a property item one shall take -- for the purposes of state duty calculation - the least of these values of the property item;
6) the cost of the property to be inherited shall be appraised on the basis of the cost of the property to be inherited (of the rate of the Central Bank of the Russian Federation in respect of foreign currency and securities in foreign currency) as of the date of the commencement of the inheritance;
7) the cost of transport vehicles may be determined both by the organisations carrying out the appraisal of transport vehicles, by valuation specialists (experts) or by legal expert institutions of a justice body;
8) the cost of immovable property except for land plots, may be assessed both by organisations carrying out the appraisal of immovable property and by the organisations (bodies) engaged in the registration of immovable property units at the location thereof;
9) the cost of land plots may be assessed both by organisations carrying out the appraisal of land plots and by the body engaged in keeping cadastral records, in keeping the state cadastre of immovable property and the state registration of rights to immovable property and transactions in it and by territorial subdivisions thereof;
10) the cost of the property that is not provided for by Subitems from 7 to 9 of this Item shall be assessed by professional appraisers;
11) the cost of an inherited patent shall be assessed on the basis of all the sums of the state duty paid as of the date of the testator's death or of patenting an invention, production piece or utility model. The cost of inherited rights to the obtaining of a patent shall be determined in the same procedure;
12) the cost of inherited material rights shall be assessed on the basis of the cost of the property (of the rate of the Central Bank of the Russian Federation in respect of foreign currency or securities in foreign currency) to which the material rights are transferred as of the date of the inheritance commencement;
13) the inherited property located outside the Russian Federation or the inherited material rights to it shall be assessed on the basis of the amount indicated in the evaluative document drawn up abroad by officials of the authorised bodies and applicable in the territory of the Russian Federation in compliance with the laws of the Russian Federation.
2. The provisions of this Article shall apply subject to the provisions of Articles 333.35 and 333.38 of this Code.
Article 333.26. Rates of State Duty for the State Registration of Civil Status Acts and Other Legally Relevant Actions Committed by Civil Registration Bodies and by Other Authorised Bodies
1. For the state registration of civil status acts and other legally relevant actions committed by civil registration bodies and other authorised bodies a state duty shall be paid at the following rates:
1) for the state registration of marriage, including issuance of a certificate - 200 roubles; 2) for the state registration of divorce, including the issuance of a certificate: in the presence of the mutual consent of the spouses who do not have common children
- 400 roubles to be paid by each of the spouses; in the event of divorcing judicially - 400 roubles to be paid by each of the spouses;
when divorcing on the basis of an application of either spouse, if the other spouse is declared by a court missing, incapable or sentenced to imprisonment for committing a crime for a term of over three years - 200 roubles;
3) for the state registration of paternity, including the issuance of a paternity certificate - 200 roubles;
4) for the state registration of changing the name comprising the surname, first name and/or patronymic, including the issuance of a name change certificate - 1 000 roubles;
5) for making corrections and amendments in civil registration records, including the issuance of a certificate - 400 roubles;
6) for a repeated issuance of certificates of the state registration of civil status acts - 200 roubles;
7) for issuing to natural persons certificates from the archives of civil registration bodies and other authorised bodies - 100 roubles.
2. The provisions of this Article shall apply subject to the provisions of Article 333.27 of this Code.
Article 333.27. Specifics of Paying State Duty for the State Registration of Civil Status Acts and Other Legally Relevant Actions Committed by Civil Registration Bodies and by Other Authorised Bodies
1. When effecting the state registration of civil status acts or committing the actions specified in Article 333.26 of this Code, state duty shall be paid subject to the following specifics:
1) when making corrections and (or) amendments in civil registration records on the basis of an opinion of the civil registration body, the state duty shall be paid in the amount established by Subitem 5 of Item 1 of Article 333.26 of this Code, regardless of the number civil registration records where corrections and (or) amendments are made and the number of issued certificates;
2) for issuing certificates of the state registration of civil status acts in connection with a name change, state duty shall be paid in the amount established by Subitem 6 of Item 1 of Article 333.26 of this Code for every certificate.
2. For issuing a certificate of state registration of a civil status act, the state duty shall not be payable if the appropriate civil registration record is restored on the basis of a court decision.
2.1. The state duty shall not be paid for issuance of the certificate proving the state registration of civil status and other documents proving the state registration of civil status forwarded in compliance with international treaties made by the Russian Federation, as well as on the basis of requests of diplomatic missions and consular offices of the Russian Federation.
3. The provisions of this Article shall apply subject to the provisions of Articles 333.35 and 333.39 of this Code.
Article 333.28. Rates of State Duty for Committing Actions Connected with Acquisition of Russian Citizenship and Abandonment of Russian Citizenship, as Well as in Connection with Entry to the Russian Federation and Exit from the Russian Federation
1. For committing actions connected with acquisition of Russian citizenship or abandonment of Russian citizenship, as well as in connection with entry to the Russian Federation and exit from the Russian Federation, a state duty shall be paid at the following rates:
1) for issuing the passport of a Russian Federation citizen certifying the identity of the
Russian Federation citizen outside the Russian Federation - 1 000 roubles; 2) for the issuance of an electronic-data chip passport serving as a personal identification
document of a citizen of the Russian Federation outside the Russian Federation (the new generation passport) - 2 500 roubles;
3) for issuing the sailor's passport certifying a sailor's identity - 800 roubles; 4) for making amendments in the sailor's passport certifying a sailor's identity - 200
roubles; 5) for issuing the passport certifying the identity of the Russian Federation citizen outside
the Russian Federation to the Russian Federation citizen below the age 14 years - 300 roubles; 6) for issuance of an electronic-data chip passport serving as a personal identification
document of a citizen of the Russian Federation outside of the Russian Federation to a citizen of the Russian Federation below the age of 14 - 1, 200 roubles;
7) for making amendments in the passport certifying the identity of the Russian Federation citizen outside the territory of the Russian Federation - 200 roubles;
8) for issuing a traveling document for a refugee or extending the validity of the said document - 200 roubles;
9) for issuing or extending the duration of a visa to a foreign citizen or a stateless person temporarily staying in the Russian Federation for:
exit from the Russian Federation - 600 roubles; exit from the Russian Federation and subsequent entry to the Russian Federation - 600
roubles; multiple crossing of the State Border of the Russian Federation - 1000 roubles; 10) for providing by the federal executive power body in charge of foreign affairs the
decision on issuance of an ordinary single-entry or double-entry visa to be forwarded to a diplomatic mission or consular office of the Russian Federation - 400 roubles;
11) for providing by the federal executive power body in charge of foreign affairs the decision on issuance of an ordinary multiple visa to be forwarded to a diplomatic mission or consular office of the Russian Federation - 600 roubles;
12) for making amendments by the federal executive power body in charge of foreign affairs in the decision on issuance of a visa - 200 roubles;
13) for readdressing by the federal executive power body in charge of foreign affairs the decision on issuance of a visa to be forwarded to diplomatic missions or consular offices of the Russian Federation at the request of organisations - 200 roubles;
14) for initial registration of an organisation with the federal executive power body in charge of foreign affairs or with a regional agency thereof - 1 000 roubles;
15) for annual re-registration of an organisation with the federal executive power body in charge of foreign affairs or with a regional agency thereof - 600 roubles;
16) for issuance, extension or restoration of visas to foreign citizens and stateless persons by representative offices of the federal executive power body in charge of foreign affairs which are located at check-points of the State Border of the Russian Federation - at the rates established by the Government of the Russian Federation (depending on the kinds of actions to be made) but at most 9 000 roubles for issuance, extension or restoration of each visa;
17) for issuing an invitation to enter the Russian Federation to foreign citizens and stateless persons - 500 roubles for each invited person;
18) for issuing or extending the validity of a residence permit for a foreign citizen or a stateless person - 2 000 roubles;
19) for registration of a foreign citizen or a stateless persons at the place of residence in the Russian Federation - 200 roubles;
20) abrogated from January 1, 2011;
21) abrogated from January 1, 2011; 22) for issuing to a foreign citizen or stateless person a permit to temporary residence in
the Russian Federation - 1 000 rubles; 23) for issuing a permit to attract and use foreign workers - 6 000 roubles per every
foreign worker involved; 24) for issuing a working permit to a foreign citizen or stateless person - 2 000 roubles;
25) for granting Russian citizenship, restoration or abandonment of Russian citizenship, for identifying the presence of citizenship of the Russian Federation - 2 000 roubles;
26) for issuance of the documents necessary for awarding and (or) payment of the labour pension and (or) the pension within the framework of the state pension provision in compliance with the pension laws of the Russian Federation - 20 roubles for each document.
2. The provisions of this Article shall apply subject to the provisions of Article 333.29 of this Code.
Article 333.29. Specifics of Paying State Duty for Committing Actions Connected with Acquisition of Russian Citizenship or Abandonment of Russian Citizenship, as Well as with Entry to the Russian Federation and Exit from the Russian Federation
For committing the actions specified in Article 333.28 of this Code, state duty shall be payable subject to the following specifics:
1) abrogated from January 1, 2005; 2) when granting Russian citizenship to natural persons who have had citizenship of the
USSR, or who have resided or reside in the states, that formed part of the USSR but have not acquired the citizenship of these states and have become stateless persons as a result of it, state duty shall not be paid. If the natural person in his/her Russian Federation citizenship (Russian Federation citizenship reinstatement) application is at the same time asking for Russian Federation citizenship (for reinstatement of Russian Federation citizenship) for his/her minor children, wards the state duty is payable at the rate defined by Subitem 25 of Item 1 of Article 333.28 of this Code for a single application;
3) when Russian Federation citizenship is granted to orphan children and to children left without parental care no state duty shall be paid.
4) for the issuance to a citizen of the Russian Federation whose place of residence is the Kaliningrad Region of the document stipulated by Subitems 1, 2, 5 and 6 of Article 333.28 of this Code, the state duty shall not be paid;
5) for issuance, extension and restoration on extraordinary occasions of visas to foreign citizens and stateless persons by representative offices of the federal executive power body in charge of foreign affairs which are located at check-points of the State Border of the Russian Federation a state duty may be paid in foreign currency at the rate established by the Central Bank of the Russian Federation on the date of paying it.
6) for registration at the place of residence in the Russian Federation of foreign citizens and stateless persons who are participants of the State programme for assisting voluntary migration to the Russian Federation of compatriots living abroad, and also of members of their families who have jointly moved to a permanent place of residence to the Russian Federation no state duty shall be paid.
Article 333.30. Rates of State Duty for Making by the Authorised Federal Executive Body Actions Aimed at the State Registration of a Computer Programme, Database or Integrated-Circuit Layout
1. When applying to the authorised federal executive body for making by it actions aimed at the official registration of a computer programme, database or integrated-circuit layout, a state duty shall be paid at the following rates:
1) for the state registration of a computer programme, database or integrated-circuit layout in the Register of Computer Programmes, the Register of Databases and the Register of Integrated-Circuit Layouts respectively, including issuance to an applicant the certificate of the state registration of a computer programme, database and an integrated-circuit layout, as well as publication of data on a registered computer programme, database or integrated-circuit layout in an official bulletin:
for an organisation - 2 600 roubles; of a natural person - 1 700 roubles; 2) for making amendments in the documents and materials attached to an application for
registration of a computer programme, database or integrated-circuit layout before publication in an official bulletin- 700 roubles;
3) for making amendments on an applicant's initiative in deposited documents and materials, as well as for issuance to the applicant of a new certificate of the state registration of a computer programme, database or integrated-circuit layout before publication in an official bulletin:
for an organisation - 1 400 roubles; for a natural person - 700 roubles; 4) for the state registration of a contract of alienation of the exceptional right to a
registered computer programme or database, of alienation or pledge of an exceptional right to a registered integrated-circuit layout, of a licence agreement on grating the right to use a registered integrated-circuit layout, as well as for making amendments in the cited documents and for their state registration - 3 000 roubles and additionally 1 500 roubles for each computer programme, database and integrated-circuit layout provided for by a contract;
5) for the state registration of transfer of an exceptional right to a computer programme, database or integrated-circuit layout to other persons without making a contract - 500 roubles;
6) for registration in the Register of Computer Programmes, the Register of Databases and the Register of Integrated-Circuit Layouts of the data on replacement of the holder of an exceptional right on the basis of a registered agreement or other right-proclaiming document and for publication of the cited data in an official bulletin - 1 600 roubles;
7) for issuance of a duplicate of the certificate of the state registration of a computer programme, database or integrated-circuit layout - 800 roubles.
2. Where the organisations and natural persons which are holders of an exceptional right to a computer programme, database or integrated-circuit layout apply for making the action provided for by Item 1 of this Article, the share of the state duty to be paid by each payer shall be fixed in proportion to the payers' number on the basis of Item 2 of Article 333.18 of this Code proceeding from the established rates thereof for organisations and natural persons.
Article 333.31. Rates of State Duty for Committing Actions by Authorised Governmental Institutions When Exercising Federal Assay Supervision
1. For committing actions by authorised governmental institutions when exercising federal assay supervision, a state duty shall be paid at the rates established by the Government of the Russian Federation within the following limits (depending on the types of actions to be committed):
1) for testing and hallmarking jewelry and other manufactured consumer articles made of precious metals:
for gold manufactured articles - up to 120 roubles per item;
for silver manufactured articles - up to 300 roubles per unit; for platinum articles - up to 120 roubles per unit; for palladium articles - up to 120 roubles per unit; 2) for an expert examination of jewelry and other manufactured consumer articles made
of precious metals, an expert examination and a gemmological expert examination of precious stones, except as provided for by Subitems 3 and 4 of this Item - up to 3400 roubles per unit;
3) for an expert examination of precious metals, precious and jobbing stones, as well as insets in manufactured articles made of different materials carried out by authorised governmental institutions for museums - up to 50 roubles per unit;
4) for the actions indicated in Subitems 2 and 3 of this Item committed on demand of law enforcement bodies - up to 240 roubles per unit;
5) for analyzing materials containing precious metals - up to 1400 roubles for analyzing one element;
6) for carrying our different works - up to 600 roubles per unit of measurement. 2. For the purpose of this Article, as different works shall be deemed: 1) registration of nameplates of manufacturers of jewelry and other manufactured
consumer articles made of precious metals; 2) producing electrode nameplates for makers of jewelry and other consumer
manufactured articles made of precious metals; 3) making stamps on nameplates upon jewelry and other consumer manufactured
articles by electric sparking for manufacturers of jewelry and other consumer manufactured articles made of precious metals;
4) destroying stamps of false hallmarks and nameplates on jewelry and other consumer manufactured articles;
5) producing assay reagents; 6) storing valuables beyond the established time period. 3. The provisions of this Article shall apply subject to the provisions of Article 333.32 of
this Code.
Article 333.32. Specifics of Paying State Duty for Committing Actions by Authorised Governmental Institutions When Exercising Federal Assay Supervision
1. The state duty for committing the actions specified in Article 333.31 of this Code shall be paid:
1) prior to the issuance of articles - when presenting jewelry and other consumer manufactured articles for testing and hallmarking;
2) prior to issuing the results of an expert examination - when presenting different objects, articles, materials and stones for an expert examination.
When carrying out an expert examination in the territories of museums and an expert examination of various stones on demand of law enforcement bodies, state duty shall be paid after carrying out an expert examination and drawing up relevant documents but prior to issuing the results of the expert examination.
2. For testing, hall-marking or carrying out an expert examination, for effecting the analysis within shorter time periods as stipulated by administrative documents of the Russian State Assay Office, if desired by the organisation or the person for which these actions are to be committed, the state duty shall be collected at rates increased by:
1) in the event of giving out hallmarked articles within 24 hours as of the time of accepting them - by 200 per cent;
2) in the event of giving out hallmarked articles within 48 hours as of the time of accepting them - by 100 per cent;
3) in the event of issuing the results of an expert examination or the results of analysis
within 24 hours as of the time of accepting articles - by 200 per cent. 3. Depending on the specifics of presented for assaying and marking jewellery and other
personal-use articles, the rate of state duty shall be increased: 1) in the event of presenting articles with fixed stones (insets), except for articles
presented after repair - by 100 per cent; 2) in the event of presenting articles whose component parts (elements) are made of
different alloys of precious metals - by 100 per cent. With this, the rate of state duty shall be established on the basis of precious metal of the main part of the article which the principal state hallmark is to be affixed to;
3) when presenting articles in individual packing or with labels (tags, seals and the like), whose handling requires additional time - by 150 per cent.
4. In the event of hall-marking articles with the use of combined tools (nameplate and state hall-mark) the rate of the state duty shall be increased by 50 per cent.
5. During an expert examination of non-transportable (dilapidated or large-dimension) articles and also during an expert examination of other articles on the premises of a museum on a customer's request the state duty rate shall be increased by 25 per cent.
6. The state duty rate increase envisaged by Items 2 - 5 of the present Article shall be calculated on the basis of the state duty rate established in keeping with Article 333.31 of this Code.
7. The state duty for the storage of valuables beyond the established term shall be charged starting from the 15th calendar day after the expiry of the term set for work completion.
8. When one calculates the amount of state duty for the making of assay chemical agents one shall not take into account the value of the precious metals spent for the making thereof.
Article 333.32.1. The Rates of the State Duty for Making Actions by the Authorised Federal Executive Power Body When Effecting State Registration of Medicinal Preparations
For making actions by the authorised federal executive power body which are connected with the state registration of medicinal preparations in compliance with the Federal Law on Medicines' Circulation, state duty shall be paid at the following rates (depending on the kind of actions made):
1) for carrying out an expert examination of the documents intended for obtainment of permits to effect clinical testing of a medicinal preparation for medical use and an ethical expert examination, when applying for the state registration of the medicinal preparation - 75,000 roubles;
2) for carrying out an expert examination of the quality of a medical preparation and an expert examination of the ratio of the expected health benefit to the probable risk of the medicinal preparation's application for medical purposes, when effecting the state registration thereof - 225,000 roubles;
3) for carrying out an expert examination of a medicinal preparation and an expert examination of the ratio of the expected health benefit to the probable risk of the medicinal preparation's application permitted for medical use on the territory of the Russian Federation for over twenty years, when effecting the state registration of the medicinal preparation - 30,000 roubles;
4) for carrying out an expert examination of a medicinal preparation and an expert examination of the ratio of the expected health benefit to the probable risk of the medicinal preparation's application for medical purposes in respect of which international multicentric clinical tests have been carried out with a part of them having been made on the territory of the Russian Federation, when effecting the state registration of the medicinal preparation - 225,000
roubles; 5) for carrying out an expert examination of a medicinal preparation and an expert
examination of the ratio of the expected health benefit to the probable risk of the medicinal preparation's application for veterinary purposes, when effecting the state registration thereof - 150,000 roubles;
6) for proving the state registration of a medicinal preparation for medical use - 100,000 roubles;
7) for proving the state registration of a medicinal preparation for veterinary use - 50,000 roubles;
8) for amending the instructions on application of a medicinal preparation for medical purposes - 50,000 roubles;
9) for amending the instructions on application of a medicinal preparation for veterinary purposes - 50,000 roubles;
10) for amending the composition of a medicinal preparation for medical application - 100,000 roubles;
11) for including a pharmaceutical substance which is not used in making medicinal preparations in the state register of medicines - 100,000 roubles;
12) for issuing a permit to carry out international multicentric clinical tests of a medicinal preparation intended for medical use - 200,000 roubles;
13) for issuing a permit to carry out post-registration clinical tests of a medicinal preparation intended for medical use - 50,000 roubles.
Article 333.33. Rate of State Duty for State Registration, as Well as for Committing Other Legally Relevant Actions
1. A state duty shall be paid at the following rates:
Federal Law No. 235-FZ of July 18, 2011 reworded Subitem 1 of Item 1 of Article 333.33 of this Code. The new wording shall enter into force from the day of the official publication of the said Federal Law
1) for the state registration of a legal entity, except for the state registration of the liquidation of legal entities, the state registration of political parties and regional branches of political parties, the state registration of all-Russia public organisations of disabled persons and the branches being structural units thereof: 4,000 roubles;
2) for the state registration of a political party, as well as of each regional branch of a political party - 2,000 roubles;
Federal Law No. 235-FZ of July 18, 2011 supplemented Item 1 of Article 333.33 of this Code with Subitem 2.1. The Subitem shall enter into force from the day of the official publication of the said Federal Law
2.1) for the state registration of all-Russia public organisations of disabled persons and the branches being structural units thereof: 1,000 roubles;
3) for the state registration of amendments to be introduced into the constituent documents of a legal entity, as well as for the state registration of liquidation of a legal entity, except when a legal entity is liquidated by way of bankruptcy proceedings - 20 per cent of the rate of the state duty established by Subitem 1 of this Item;
4) for entering data on a non-profit organisation in the state register of self-regulating organisations (for inclusion of a non-profit organisation in the Uniform State Register of Self- Regulating Organisations) - 4,000 roubles;
4.1) for the entry of information about a legal entity in the state register of microfinance organisations: 1,000 roubles;
4.2) for the issuance of a replacement certificate of entry of information about a legal entity in the state register of microfinance organisations in place of a lost or out-of-order one: 200 roubles;
5) for accrediting branches of foreign orgnanisations established in the territory of the Russian Federation - 120,000 roubles for each branch;
6) for the state registration of a natural person as an individual businessman - 800 roubles;
7) for the state registration of termination by a natural person of his/her activities as an individual businessman - 20 per cent of the rate of the state duty fixed by Subitem 6 of this Item;
8) for repeated issuance of the certificate of the state registration of a natural person as an individual businessman or of the certificate of the state registration of a legal entity - 20 per cent of the rate of the state duty paid for the state registration thereof;
9) for issuance of the registration certificate to a person making directly distilled gasoline operations;
10) for issuance of the registration certificate to an organisation making industrial alcohol operations;
11) for the state registration of mass media whose products are predominantly intended for dissemination all over the territory of the Russian Federation and beyond its boundaries, over the territories of several constituent entities of the Russian Federation:
of a periodical print - 4,000 roubles; of a news agency - 4,800 roubles; of a radio channel, TV channel, video channel, news-reel channel or other mass medium
- 6,000 roubles; 12) for the state registration of mass media whose products are predominantly intended
for dissemination over the territory of a constituent entity of the Russian Federation, region, town, other inhabited locality, urban district or microdistrict:
of a periodical print - 2,000 roubles; of a news agency - 2,400 roubles; of a radio channel, TV channel, video channel, news-reel channel or other mass medium
- 3,000 roubles; 13) for issuing a duplicate of the certificate of the state registration of a mass medium -
200 roubles; 14) for making amendments in the certificate of the state registration of a mass medium -
200 roubles;
15) abrogated from September 1, 2010; 16) for registration of a foreign citizen or a stateless person, residing in the territory of the
Russian Federation, at the place of residence thereof - 200 roubles; 17) for issuing the passport of a Russian Federation citizen - 200 roubles; 18) for issuing the passport of a Russian Federation citizen in place of the lost or
decayed one - 500 roubles; 19) for the state registration of a contract of pledging transport vehicles, including the
certificate's issuance - 1,000 roubles; 20) for issuance of a duplicate of the certificate of the state registration of a contract of
pledging transport vehicles instead of the lost or decayed one - 500 roubles; 21) for the state registration of rights to an enterprise as a property complex, of a contract
of alienation of an enterprise as a property complex, as well as of limiting (charging) rights to an enterprise as a property complex - 0.1 per cent of the cost of the property, of property and other rights forming part of the enterprise as a property complex but at most 60,000 roubles;
22) for the state registration of rights, limitations (charging) of rights to immovable property, contracts of immovable property alienation, except for the legally relevant actions provided for by Subitems 21, 22.1, 23 - 26, 28 - 31 and 61 of this Item:
for natural persons - 1,000 roubles; for organisations - 15,000 roubles;
22.1) for the state registration of rights to the immovable property forming part of a unit investment trust - 15,000 roubles;
23) for the state registration of a share in the right of common ownership to common immovable property in an apartment house - 100 roubles;
24) for the state registration of a natural person's ownership of a land plot intended for individual subsidiary farming, a country cottage, small plot farming, gardening, individual construction of a house or garage, or of the immovable property item created or being created on such land plot - 200 roubles;
25) for the state registration of rights, limitations (encumbrances) of rights to land plots from among agricultural lands, of transactions serving as a basis for such rights' limitations (encumbrances) - 100 roubles;
26) for the state registration of a share in common ownership of land plots from among agricultural lands - 50 roubles;
27) for amending records made in the Uniform State Register of Rights to Immovable Property and Transactions Therewith, except for the legally relevant actions provided for by Subitem 32 of this Item:
for natural persons - 200 roubles; for organisations - 600 roubles; 28) for state registration: of a mortgage contract, in particular of making an entry in the Uniform State Register of
Rights to Immovable Property and Transactions Therewith on a mortgage as charging the rights to the immovable property:
for natural persons - 1,000 roubles; for organisations - 4,000 roubles; of an agreement on changing or dissolving a mortgage contract, in particular making
appropriate amendments in the records of the Uniform State Register of Rights to Immovable Property and Transactions Therewith:
for natural persons - 200 roubles; for organisations - 600 roubles. Where a mortgage contract or a contract including a mortgage agreement that secures
the discharge of a commitment, except for a contract entailing the rise of mortgage on the basis of law, is made by a natural person and a legal entity, the state duty for the legally relevant actions provided for by this Subitem shall be recovered at the rate established for natural persons;
29) for the state registration: of replacement of the mortgagee resulting from cession of rights in respect of the basic
mortgage-secured commitment or in respect of a mortgage contract, including a transaction of assigning the right of claim, and also making an entry in the Uniform State Register of Rights to Immovable Property and Transactions Therewith on the mortgage effected when replacing the mortgagee - 1,000 roubles;
of replacement of the mortgage deed owner, including a transaction of assigning the right of claim, and also making an entry in the Uniform State Register of Rights to Immovable Property and Transactions Therewith on the mortgage effected when replacing the owner of the mortgage deed - 200 roubles;
30) for the state registration: of a contract of share construction participation: for natural persons - 200 roubles; for organisations - 4,000 roubles; of an agreement on changing or dissolving a contract of share construction participation,
of assigning the right of claim under a contract of share construction participation, in particular making appropriate amendments in the Uniform State Register of Rights to Immovable Property and Transactions Therewith - 200 roubles;
31) for the state registration of servitudes: in the interests of natural persons - 1,000 roubles; in the interests of organisations - 2,000 roubles; 32) for introducing amendments and additions into a mortgage registration entry - 200
roubles; 33) for a repeated issuance to right owners of the certificate of the state registration of
the right to immovable property (instead of lost or decayed one, in connection with making an entry in the Uniform State Register of Rights to Immovable Property and Transactions Therewith on the right of making amendments, and also with a correction in this entry of a technical mistake, except for mistakes made through the fault of the body engaged in the state cadastral registration of rights to immovable property and transactions with it):
for natural persons - 200 roubles; for organisations - 600 roubles; 34) for the right of exporting: cultural valuables created more than 50 years ago - 10 per cent of the cost of the cultural
valuables to be exported; cultural valuables created over 100 years ago and imported to the territory of the Russian
Federation after August 1, 2009 - 5 per cent of the cost of the cultural valuables to be exported but at most 1,000,000 roubles;
cultural valuables created 50 years ago and later - 5 per cent of the cost of the cultural valuables to be exported;
paleontological articles for collecting - 10 per cent of the cost of the cultural valuables to be exported;
mineralogical articles for collecting - 5 per cent of the cost of the cultural valuables to be exported;
35) for the right of temporary exportation of cultural valuables - 0.01 per cent of the insurance value of the cultural valuables to be temporarily exported;
36) for the state registration of transport vehicles and committing other registration actions connected with:
issuing state registration plates for motor vehicles, in particular instead of lost or decayed ones - 1 500 rubles;
issuing state registration plates for motorcycles, trails, tractors, self-propelled road construction machines and other self-propelled machines, in particular instead of the lost or decayed ones - 1 000 roubles;
issuing the technical certificate of a transport vehicle, in particular instead of the lost or decayed one - 500 roubles;
issuing the certificate of the state registration of a transport vehicle, in particular instead of the lost or decayed one - 300 roubles;
37) for temporary registration of previously registered transport vehicles at the place of their stay -200 roubles;
38) for amending a previously issued technical certificate of a transport vehicle - 200 roubles;
39) for issuing state transit number plates for transport vehicles, in particular instead of the lost or decayed ones:
made of expendables on a metal basis for motor transport vehicles - 1 000 roubles; made of expendables on a metal basis for motorcycles, trails, tractors, self-propelled
road construction machines and other self-propelled machines - 500 roubles; made of expendables on a paper basis - 100 roubles; 40) for issuing a certificate for a disengaged numbered assembly, in particular instead of
the lost or decayed one;
41) for issuance of the technical inspection card, in particular instead of a lost or tattered one, where it is provided for by Part 1 of Article 54 of Federal Law No. 3-FZ of February 7, 2011 on the Police - 300 roubles;
Federal Law No. 330-FZ of November 21, 2011 supplemented Item 1 of Article 333.33 of this Code with Subitem 41.1. The Subitem shall enter into force on January 1, 2012
41.1) for issuance of a technical inspection card, in particular instead of a lost one or tattered one, for tractors, self-propelled road construction and other self-propelled machines and their trailers - 300 roubles;
42) for issuance of the international technical inspection certificate, in particular instead of a lost or tattered one, where it is provided for by Part 1 of Article 54 of Federal Law No. 3-FZ of February 7, 2011 on the Police - 300 roubles;
43) for issuing a national driving licence, the licence of the tractor's driver-operator (driver), and also when replacing a lost or decayed one:
made of expendables on a paper basis - 400 roubles; made of expendables on a plastic basis - 800 roubles; 44) for issuing the international driving licence, in particular instead of the lost or decayed
one - 1 000 roubles; 45) for issuing a temporary permit to drive transport vehicles, and also when replacing a
lost or decayed one - 500 roubles; 46) for issuing the certificate of conformity of a transport vehicle's design to the traffic
safety requirements, in particular instead of the lost or decayed one - 500 roubles; 47) for issuing to educational establishments certificates proving the compliance of the
equipment and of the implementation of the training process with the requirements for consideration by the appropriate agencies of the question of their accreditation and for issuing to the said establishments licences for training tractor drivers and operators of self-propelled machines - 1 000 roubles;
48) for entering an apostil - 1 500 roubles for each document;
49) for issuing the certificate of recognition of a document of a foreign state proving the education and/or qualification levels - 4 000 roubles;
49.1) for issuing the certificate of recognition of a document of a foreign state proving a scientific degree or of a document of a foreign state proving an academic title - 4 000 roubles;
50) for issuing a duplicate of the certificate of recognizing a document of a foreign state
proving the education and/or qualification levels - 200 roubles;
50.1) for issuing a duplicate of the certificate of recognition of a document of a foreign state proving a scientific degree or a document of a foreign state proving an academic title - 200 roubles;
51) for legalization of documents - 200 roubles for each document; 52) for discovery of documents from the territory of foreign states - 200 roubles for each
document; 53) for committing by an authorised body actions connected with the state registration of
serial securities' issues (additional issues): for the state registration of an issue (additional issues) of serial securities to be placed by
subscription - 0.2 per cent of the nominal value of an issue (additional issue) but at most 200 000 roubles;
for the state registration of an issue (additional issue) of serial securities to be placed in the ways, other than subscription - 20 000 roubles;
for the state registration of a report on the results of an issue (additional issue) of serial securities, except when such report is registered concurrently with the state registration of the issue (additional issue) of serial securities - 20 000 roubles;
for the state registration of a securities prospectus (when the state registration of an issue (additional issue) of serial securities was not accompanied by registration of their prospectus) - 20 000 roubles;
for the state registration of an issue of Russian depository receipts, of an issue (additional issue) of an issuer's options - 200 000 roubles;
for the state registration of a prospectus of Russian depository receipts, an issuer's options (when the state registration of an issue of Russian depository receipts or of an issue (additional issue) of an issuer's options was not accompanied by registration of their prospectus) - 20 000 roubles;
for the state registration of the amendments to be made in the decision on an issue (additional issue) of serial securities and/or in a prospectus thereof - 20 000 roubles;
54) for making by an authorised body of actions connected with registration of pension and insurance rules of non-governmental pension funds:
for registration of pension rules and insurance rules of a non-governmental pension fund - 2 000 roubles;
for registration of amendments to be made in pension rules and insurance rules of a non- governmental pension fund - 1 000 roubles;
55) for making the following actions: issuing a permit to placement and (or) circulation of serial securities of Russian issuers
outside the Russian Federation, and also by way of placing under foreign laws the securities of foreign issuers certifying the rights in respect of serial securities of Russian issuers - 20 000 roubles;
issuing a permit proving the status of a self-regulating organisation of professional participants of the securities' market, of a self-regulating organisation of management companies of joint-stock investment funds, unit investment funds and non-governmental pension funds - 20 000 roubles;
56) for committing registration actions connected with unit investment funds: for registering the rules for trust management of a unit investment fund - 60 000 roubles; for registering amendments to be made in the rules for trust management of a unit
investment fund - 10 000 roubles; 57) for committing registration actions connected with exercising activities in the
securities market:
for registering amendments and addenda to be made in the documents of a trade promoter in the securities market, a stock exchange or in the rules for exercising clearing activity - 20 000 roubles;
for registering the regulations of a specialized custodian for mortgage coverage, of joint- stock investment funds, unit investment funds and non-governmental pension funds, of a specialized depository handling pension savings transferred to non-governmental pension funds exercising the activities of the insurer under obligatory pension insurance or the regulations of a specialised depository handing the pension savings transferred by the Pension Fund of the Russian Federation to private management companies and to a state management company or the regulations of a specialised depository handling savings for provision of housing to military servicemen - 10 000 roubles;
for registering amendments to be made in the regulations of a specialized custodian for mortgage coverage, of joint-stock investment funds, unit investment funds and non- governmental pension funds, of a specialized depository handling pension savings transferred to non-governmental pension funds exercising the activities of the insurer under obligatory pension insurance or in the regulations of a specialised depository handing the pension savings transferred by the Pension Fund of the Russian Federation to private management companies and to a state management company or in the regulations of a specialised depository handling savings for provision of housing to military servicemen - 2 000 roubles;
for registering the rules for keeping the register of owners of investment shares of unit investment funds - 10 000 roubles;
for registering the amendments to be made in the rules for keeping the register of owners of investment shares of unit investment funds - 2 000 roubles;
for registering the rules for arranging and exercising internal control of a management company, specialized custodian and non-governmental pension fund - 10 000 roubles;
for registering the amendments to be made in the rules for arranging and exercising internal control of a management company, specialized custodian and non-governmental pension fund - 2 000 roubles;
58) for granting: the licence for exercising the activity of trade promotion in the securities market, the
licence of a stock exchange, the licence for exercising clearing activity - 200 000 roubles for each licence;
the licence for exercising the activity of managing investment funds, unit investment funds and non-governmental pension funds, the licence for exercising the activity of a specialized custodian of investment funds, unit investments funds and non-governmental pension funds - 20 000 roubles for each licence;
the licence for exercising other kinds of activities (professional activities) in the securities market - 20 000 roubles for each licence;
59) for the state registration in the State Ship's Register, ship book or bareboat charter register:
of sea ships - 6 000 roubles; of inland water ships - 2 000 roubles; of mixed navigation (river - sea) ships - 3 000 roubles; of recreation vessels, including sail vessels, with capacity of up to 12 passengers
irrespective of the main engine power rating and tonnage used for navigation purposes - 1 000 roubles;
of launches featuring main engines with power rating under 55 kW, motorboats with outboard-engines with power rating exceeding 10 h.p., jet ski craft (hydrocycles), non-self propelled vessels with tonnage under 80 tons - 500 roubles;
of motorboats with outboard engines with power rating up to 10 h.p., rowing boats,
canoe, inflatable non-engine powered craft - 100 roubles; 60) for the state registration of amendments to be made in the State Ship's Register, ship
book or bareboat charter book: of sea ships - 1 200 roubles; of inland water ships - 500 roubles; of mixed navigation (river-sea) ships - 600 roubles; of small-sized vessels - 100 roubles; 61) for issuing a certificate of ownership of, or for the state registration of limitations
(encumbrances) of rights to: a sea ship - 6 000 roubles; of an inland water ship - 2 000 roubles; of a mixed navigation (river-sea) ship - 3 000 roubles; of small-sized vessel - 500 roubles; 62) for issuing the certificate of the right of navigation under the National Flag of the
Russian Federation: for sea ships - 6 000 roubles; for inland water ships - 2 000 roubles; for mixed navigation (river-sea) ships - 3 000 roubles; 63) for issuance of the document proving a small-sized vessel's fitness for navigation - 60
roubles; 64) for issuance of the pilotage certificate - 200 roubles; 65) for issuance of the certificate proving a ship's fitness for navigation - 200 roubles; 66) for issuance of the ship's letter - 500 roubles, except for issuance of the ship's letter
for a small-size vessel; for issuance of the ship's letter for a small-size vessel - 100 roubles; 67) for issuance of a duplicate of the ship's letter for a small-size vessel instead of the
lost or decayed one - 100 roubles; 68) for reissuance of the driving licence for a small-size vessel - 400 roubles; 69) for granting the licence to a ship's radio station or to a on-board radio station- 2 000
roubles; 70) for issuing a ship sanitary certificate of the right of sailing - 1 000 roubles; 71) for the right to use the denomination "Russia"', "Russian Federation" and words and
word combinations built on the basis of them in the names of legal entities - 50 000 roubles; 72) for the following actions committed by authorised bodies when effecting certification,
where such certification is provided for by the laws of the Russian Federation: for issuing a testimonial, certificate or other document proving qualifications - 800
roubles; for amending a testimonial, certificate or other document proving qualifications in
connection with changing the surname, first name or patronymic - 200 roubles; for issuing a duplicate of the testimonial, certificate or other document proving
qualifications in connection with the loss thereof - 800 roubles; for extending the validity of (renewing) the testimonial, certificate or other document
proving qualifications where it is provided for by law - 400 roubles;
73) for issuance of the document proving accreditation (the state accreditation) of organisations, except for the actions cited in Subitems 74, 75, 127 - 131 of this Item - 3 000 roubles;
74) for accreditation of organisations engaged in certification of natural persons, as regards professional activities in the securities market, in the form of arranging qualification examinations and issuance of qualification certificates - 60 000 roubles;
75) for issuance of the document proving accreditation of organisations and individual
businessmen as to carrying out the works and/or rendering the services involving technical regulation and measurement dissemination - 2 000 roubles;
76) for issuance of the certificate of endorsement of a type of standard samples or a type of measurement means - 1 000 roubles;
77) for issuance of a duplicate of the document proving accreditation (the state accreditation) - 200 roubles;
78) for issuance of the permit: for transfrontier movement of hazardous waste - 200,000 roubles; for transfrontier movement of ozone-depleters and of the products containing them -
100,000 roubles; importation to the territory of the Russian Federation of poisonous substances - 200,000
roubles; 79) for issuing permits for exportation from the territory of the Russian Federation, as well
as for importation into the territory of the Russian Federation, of the species of animals and plants, their parts and derivatives that come within the operation of the Convention on International Trade in the Species of Natural Flora and Fauna under Threat of Extinction - 2,000 roubles;
80) for the state registration of aircraft in the State Register of Civil Aircraft of the Russian Federation:
of I class aircraft - 4,000 roubles; of II and III class aircraft - 3,000 roubles; of IV class aircraft - 2,000 roubles; 81) for the state registration in the appropriate state registers: of A, B and C-class civil airdrome - 80,000 roubles; of D, E and F-class civil airdrome - 40,000 roubles; of an airport - 10,000 roubles; 82) for extending the validity of the certificate of the state registration and fitness for use
of airports and civil airdromes - 50 per cent of the rate of the state duty paid for the state registration thereof;
83) for registering high and low intensity lighting systems, as well as for extending the validity of the certificate of fitness for use of the said lighting equipment:
with high intensity lights - 10,000 roubles; with low intensity lights - 1,400 roubles; 84) for making amendments in the state registers cited in Subitems 80 and 81 of this
Item, as well as in the certificate of fitness for use of the equipment cited in Subitem 83 of this Item - 200 roubles;
85) for the state registration of basic manufacturing equipment for making ethyl alcohol and (or) alcohol products - 10,000 roubles per unit of the basic manufacturing equipment;
86) for the state registration of a new food product, material or article -3 000 roubles; 87) for the state registration of an individual kind of products potentially hazardous for
human beings, as well as a kind of products that is brought into the territory of the Russian Federation for the first time - 3 000 roubles;
88) for amending certificates of the state registration that is envisaged by Subitems 85 - 87 of this Item - 200 roubles;
89) for considering the petition envisaged by the antimonopoly legislation - 20 000 roubles;
90) for considering the petition provided for by the legislation on natural monopolies - 10 000 roubles;
91) for issuing a distribution certificate in respect of films and video films - 2 000 roubles;
92) for the following actions of authorised bodies connected with licensing, except for the actions cited in Subitems 93 - 95 and 110 of this Item:
granting a licence - 2 600 roubles; re-drawing up the document proving the availability of a licence and/or an annex to such
document in connection with making amendments and addenda in the data on the addresses of the places of exercising the kind of activities to be licenced, on the works carried out and the services rendered within the composition of the kind of activities to be licenced, in particular on the implemented educational programmes - 2-600 roubles;
re-drawing up of the document proving the availability of the licence and/or an annex to such document in other cases - 200 roubles;
granting a temporary licence for the exercise of educational activities - 200 roubles; issuance of a duplicate of the document proving the availability of the licence - 200
roubles; extension of a licence - 200 roubles;"; 93) for granting the licence for making banking transactions when establishing a bank -
0.1 per cent of the declared authorised capital of the bank to be established but at most 80, 000 roubles;
94) for the following actions of authorised bodies connected with licencing the activity of manufacture and turnover of ethyl alcohol, alcoholic and alcohol-containing products:
for granting the licence for manufacture, storage and supply of the ethyl alcohol made (including methylated one) - 6 000, 000 roubles;
for granting the licence for manufacture, storage and supply of alcoholic products made (except for wine) - 6 000, 000 roubles;
for granting the licence for manufacture, storage and supply of the wine made - 500 000 roubles;
for granting the licence for manufacture, storage and supply of alcohol-containing food products - 500 000 roubles;
for granting the licence for manufacture, storage and supply of alcohol-containing non- food products (including those with methylated alcohol) - 500 000 roubles;
for granting the licence for purchasing, storage and supply of alcoholic products - 500 000 roubles;
for granting the licence for storage of ethyl alcohol, alcoholic and alcohol-containing food products - 500 000 roubles;
for granting the licence for purchase, storage and supply of alcohol-containing products - 50, 000 roubles;
for re-issuance of a licence when re-organising a legal entity (except when legal entities are re-organised in the form of merger and when each legal entity has the licence for exercising the same kind of activities as of the date of the state registration of the legal successor of the reorganised legal entities) - at the rate established by this subitem for granting an appropriate kind of licence;
for re-issuance of a licence when legal entities are re-organised in the form of merger and when each legal entity has the licence for exercising the same kind of activities as of the date of the state registration of the legal successor of the reorganised legal entities - 2 000 roubles;
for re-issuance of a licence in connection with alteration of the denomination of a legal entity (without its re-organisation), of its location, the place of exercising its activities cited in a licence or other data stated in a licence, as well as in connection with the loss of a licence - at the rate of 2 000 roubles;
for extending the licence - at the rate established by this subitem for issuance of an appropriate kind of licence;
for granting the licence for retail sale of alcoholic products - 40 000 roubles for each year of the licence's validity time;
95) for the following actions of authorised bodies connected with licencing the activities which involve the right to carry out works connected with the use of atomic energy:
for granting the licence for nuclear plants' placement, erection, operation and taking out of operation - 20 000 roubles;
for granting the licence for placement, erection, operation and taking out of operation of a radiation source, for handling nuclear materials and radioactive substances, in particular when exploring and extracting uranium ore, when making, using, processing, carrying and storing nuclear materials and radioactive substances, for handling radioactive waste, as regards their storage, processing, carriage and disposal, for designing and making equipment for nuclear plants, radiation sources, storage facilities for nuclear materials and radioactive substances and radioactive waste repositories - 10 000 roubles;
for granting the licence for placement, erection, operation and taking out of operation of storage facilities, for designing and constructing nuclear plants, radiation sources, storage facilities for nuclear materials and radioactive substances, radioactive waste repositories - 15 000 roubles;
for granting the licence for using nuclear materials and/or radioactive substances when carrying out scientific research and development works, for making an expert examination of project, design, production documentation and the documents which substantiate securing nuclear and radiation safety of nuclear plants, radiation sources, storage facilities for nuclear materials and radioactive substances and radioactive waste repositories, for exercising the activity of handling nuclear materials, radioactive substances and waste - 5 000 roubles;
for re-issuance of the document proving the availability of a licence - 1 000 roubles; for issuance of a duplicate of the document proving the availability of a licence - 200
roubles; for extending the validity term of the document proving the availability of a licence - 200
roubles; 96) for granting a permit to take animal kingdom items - 400 roubles; 97) for granting a permit to take (catch) aquatic biological resources: to organisations - 500 roubles; to natural persons - 200 roubles; 98) for issuance of a duplicate of a permit to take animal kingdom items - 200 roubles; 99) for amending a permit to take (catch) aquatic biological resources: for organisations - 200 roubles; for natural persons - 100 roubles; 100) for the state registration of the denominations of ethyl alcohol and alcohol-
containing solutions made of non-edible raw materials, of ethyl alcohol made of edible raw materials, of alcohol and alcohol-containing food-stuff and other alcohol-containing products, of alcohol-containing perfume and cosmetic products (means) - 2 000 roubles;
101) for the state registration of medical purpose articles and medical equipment - 3 000 roubles;
102) for the state registration of pesticides and agricultural chemicals, of potentially hazardous chemical and biological substances - 3 000 roubles;
103) for amending certificates of the state registration provided for by Subitems 15, 100 - 102 of this Item - 200 roubles;
104) for issuance of the document proving satisfaction of the requirements for obligatory certification in civil aviation - 400 roubles;
105) for issuing a permit to instal an advertising construction - 3 000 roubles; 106) for a communication operator's receiving a numeration resource: for one telephone number from the numeration plan of the seventh zone of the world
numeration for general use telephone communication system, except for the provision of numeration from the codes of access to electric communication services - 20 roubles;
for one identification code of mobile radio-telephone communication and mobile radio- communication from the numeration resource of identification codes of communication networks, their elements and terminal equipment - 2 000 000 roubles;
for one number of the codes of access to electric communication services from the numeration plan of the seventh zone of the telephone communication network of the world numeration for the general use communication system - 20 000 roubles;
for one number from the numeration plan of a fixed network of the uniform electric communication system of the Russian Federation - 20 roubles;
for one long-haul routing index of telegraph network units - 20 000 roubles; for one identification code of data network - 20 000 roubles; for one identification code for key components and terminal equipment from the code
numbering resource of the signaling network OKS No. 7 for stationary telephone communication, mobile radiotelephone communication, mobile radio communication and mobile satellite radio communication in the international indicator - 200 000 roubles;
for one identification code for key components and terminal equipment from the code numbering resource of stations of the signaling network OKS No. 7 for stationary telephone communication, mobile radiotelephone communication, mobile radio communication and mobile satellite radio communication in the inter-city indicator - 20 000 roubles;
for one identification code for key components and terminal equipment from the code numbering resource of stations of the signaling network OKS No. 7 for stationary telephone communication, mobile radiotelephone communication, mobile radio communication and mobile satellite radio communication in a local indicator - 2,000 roubles;
107) for registering the declaration of compliance with the requirements for communication means and communication services - 2 000 roubles;
108) for ships' registration in the Russian International Register of Ships: when the gross tonnage of a ship is from 80 gross tonnage units to 3 000 gross tonnage
units inclusive - 52 000 roubles plus 9.4 roubles for each gross tonnage unit; when the gross tonnage of a ship is from over 3 000 gross tonnage units to 8 000 gross
tonnage units inclusive - 54 000 roubles plus 8.8 roubles for each gross tonnage unit; when the gross tonnage of a ship is over 8 000 gross tonnage units to 20 000 gross
tonnage units inclusive - 96 000 roubles plus 5.0 roubles for each gross tonnage unit; when the gross tonnage of a ship is over 20 000 gross tonnage units - 134 000 roubles
plus 3.2 roubles for each gross tonnage unit; 109) for yearly confirmation of a ship's registration in the Russian International Register
of Ships: when the gross tonnage of a ship is from 80 gross tonnage units to 8 000 gross tonnage
units inclusive - 14 000 roubles plus 22.4 roubles for each gross tonnage unit; when the gross tonnage of a ship is from over 8 000 gross tonnage units to 20 000 gross
tonnage units inclusive - 104 000 roubles plus 14.2 roubles for each gross tonnage unit; when the gross tonnage of a ship is from over 20 000 gross tonnage units up to 45 000
gross tonnage units inclusive - 204 000 roubles plus 9.2 roubles for each gross tonnage unit; when the gross tonnage of a ship is over 45 000 gross tonnage units - 260 000 roubles
plus 8 roubles for each gross tonnage unit; 110) for the following actions made by duly authorised bodies connected with issuance of
licences to conduct the activities associated with organisation of and carrying on gambling at
book-maker's offices and totalizators: for granting a licence - 10 000 roubles;; for re-issuance of a licence - 3 000 roubles; for extension of a licence - 3 000 roubles; 111) for issuance of a special permit to movement on a motor road of a transport vehicle
carrying the following (except for a transport vehicle engaged in international motor carriage): hazardous cargo - 800 roubles; heavy-weight and/or large-size cargo - 1 000 roubles; 112) for the following actions of authorised bodies connected with issuance of the
identification card of a private security guard: issuance of the identification card (duplicate of the identification card) of a private security
guard - 1 200 roubles; re-issuance of the identification card of a private security guard in connection with
prolongation of the identification card's validity term - 400 rubles; making amendments in the identification card of a private security guard in connection
with changing the place of residence or other data stated in the identification card - 200 roubles; 113) for issuance of the permit to hold all-Russia lotteries - 6 000- roubles; 114) for issuance of the permit to apply technological devices at hazardous industrial
facilities - 2000 roubles; 115) for issuance of the permit to operate hydraulic engineering structures - 2 000
roubles; 116) for issuance of the permit to airborne emission of harmful substances (pollutants) - 2
000 roubles; 117) for issuance of the permit to making harmful physical effects upon the atmospheric
air - 2 000 roubles; 118) for issuance of the permit to environmental discharge of pollutants - 2 000 roubles; 119) for issuance of the permit to put railways into operation on a permanent basis: those of public use - 120 000 roubles; those of non-public use - 60 000 roubles; 120) for issuance of the permit to develop areas of mineral deposits, as well as to place
in such arrears underground structures within the boundaries of a mine allotment - 2 000 roubles;
121) for issuance of the permit to take measures aimed at acclimatization, resettlement and hybridization, to keep and breed the animal kingdom items classified as hunting objects and aquatic biological resources under semi-free conditions and in artificial habitat - 400 roubles;
122) for issuance of a duplicate of the permit to take measures aimed at acclimatization, resettlement and hybridization, to keep and breed the animal kingdom items classified as hunting objects and aquatic biological resources under semi-free conditions and in artificial habitat - 200 roubles;
123) for adopting decisions in a prejudicial procedure on disputes connected with fixing and applying controllable prices (tariffs) in compliance with the legislation of the Russian Federation on natural monopolies - 100 000 roubles;
124) for adoption of decisions in respect of fixed tariffs and surcharges, as regards the differences between executive state power bodies of constituent entities of the Russian Federation in the field of state tariffs control, the organisations engaged in controllable kinds of activities and consumers, as well as between executive state power bodies of constituent entities of the Russian Federation engaged in regulation of tariffs of commodities and services of organisations of the public utilities complex, local authorities engaged in regulation of tariffs and surcharges of organisations of the public utilities complex and organisations of the public utilities complex - 50 000 roubles;
125) for issuance of the document concerning the approval of normative standards of formation of industrial and consumption waste, as well as of their disposal limits - 1 000 roubles;
126) for re-issuance of the document concerning the approval of normative standards of formation of industrial and consumption waste, as well as of their disposal limits and for issuance of a duplicate thereof - 200 roubles.
Federal Law No. 293-FZ of November 8, 2010 supplemented Item 1 of Article 333.33 of this Code with Subitem 127. The Subitem shall enter into force from January 1, 2011
127) for issuance of the state accreditation certificate: of an educational institution of higher vocational education - 130 000 roubles plus 70 000
roubles for every aggregative group of training directions and specialties of higher professional education at an educational institution and each branch thereof;
of an educational institution of supplementary vocational education or of a scientific organisation - 120 000 roubles;
of an educational institution of secondary vocational education - 50 000 roubles; of an educational institution of primary vocational education - 40 000 roubles; of other educational institution - 10 000 roubles;
Federal Law No. 293-FZ of November 8, 2010 supplemented Item 1 of Article 333.33 of this Code with Subitem 128. The Subitem shall enter into force from January 1, 2011
128) for re-drawing up the state accreditation certificate of an educational institution in connection with the establishment of a different state status in respect of the following:
an educational institution of higher vocational education - 70 000 roubles; an educational institution of supplementary vocational education - 50 000 roubles; an educational institution of secondary vocational education - 25 000 roubles; an educational institution of primary vocational education - 15 000 roubles; other educational institution - 3 000 roubles;
Federal Law No. 293-FZ of November 8, 2010 supplemented Item 1 of Article 333.33 of this Code with Subitem 129. The Subitem shall enter into force from January 1, 2011
129) for re-drawing up the state accreditation certificate of an educational institution or scientific organisation in connection with the state accreditation of curricula, aggregative groups of training and specialties:
of each aggregative group of training directions and specialties of higher vocational education - 70 000 roubles;
of aggregative groups of training directions and specialties of post-graduate vocational education and of supplementary vocational education curricula for which the federal state requirements are established - 60 000 roubles;
of aggregative groups of training directions and specialties of secondary vocational education and primary vocational education - 25 000 roubles;
of basic general education curricula - 7 000 roubles;
Federal Law No. 293-FZ of November 8, 2010 supplemented Item 1 of Article 333.33 of this Code with Subitem 130. The Subitem shall enter into force from January 1, 2011
130) for re-drawing up the state accreditation certificate of an educational institution or scientific organisation in other cases - 2 000 roubles;
Federal Law No. 293-FZ of November 8, 2010 supplemented Item 1 of Article 333.33 of this Code with Subitem 131. The Subitem shall enter into force from January 1, 2011
131) for issuance of the temporary state accreditation certificate of an educational
institution or scientific organisation - 2 000 roubles.
Federal Law No. 245-FZ of July 19, 2011 supplemented Item 1 of Article 333.33 of this Code with Subitem 132. The Subitem shall enter into force from January 1, 2012
132) for repeated issuance of the certificate proving registration with tax authority - 200 roubles.
133) for the consideration of an application for signing an agreement for the price formation, and of an application for the introduction of amendments into a price formation agreement - 1,500,000 roubles.
2. The provisions of this Article shall apply subject to the provisions of Article 333.34 of this Code.
Article 333.34. The Specifics of Paying the State Duty for the State Registration of an Issue of Securities, of Mass Media, for the Right to Exportation (Temporary Exportation) of Cultural Valuables, for the Right to Use the Denominations "Russia", "the Russian Federation", Words and Word Combinations Derived from Them in the Denominations of Legal Entities, for Receiving a Numeration Resource
1. Abrogated. 2. For estimating the state duty for the right of exportation (temporary exportation) of
cultural valuables shall be taken the market value of the cultural valuables shown in the application of the person petitioning for exportation thereof. Where the state power body in charge of issuing the certificate of the right to export cultural valuables evaluates the cost of cultural valuables differently, a higher price shall be taken for estimating the state duty for the right of exportation (temporary exportation) of the cultural valuables.
The state duty for the right of exportation (temporary exportation) of cultural valuables shall be paid subject to the price of all cultural valuables concurrently exportable by a single person.
In the event of exportation (temporary exportation) of cultural valuables by persons who have presented to the Russian Federation cultural valuables in respect of which it has been decided to enter them in state protective lists or registers, the price of exportable cultural valuables, when estimating the rate of the state duty for the right of exportation (temporary exportation) of cultural valuables, shall be decreased by the price of the gifted cultural valuables.
3. The state duty for the state registration of mass media shall be paid subject to the following specifics:
1) when registering advertising mass media, the rate of the state duty for an appropriate mass medium shall be five times as much;
2) for registering mass media of an erotic nature the rate of the state duty for the appropriate mass medium shall be 10 times as much;
3) for registering mass media specialized in making products for children, teenagers and disabled persons, as well as of mass media of educational and cultural purpose the rate of the state duty for the appropriate mass medium shall be reduced to a fifth part thereof.
4. Mass media shall be defined as those of an advertising and erotic nature, as those specialised in making products for children, teenagers and disabled persons, as well as those of an educational and cultural nature in compliance with the laws of the Russian Federation.
5. The state duty for the right of using the denominations "Russia", "Russia Federation",
words and word combinations derived from them in the names of legal entities shall be paid when effecting state registration of a newly-established legal entity or the state registration of the appropriate amendments of the constituent documents of a legal entity.
6. The state duty for receiving a numeration resource shall be paid subject to the following specifics:
1) in the event of changing the numeration the state duty for receiving the numeration resource shall not be payable. In the event of a complete or partial withdrawal of the numeration resource provided to a communication operator the state duty paid by it shall not be returned;
2) when reorganising an organisation in the form of a merger, joining, transformation or redrawing up the right-proclaiming documents in respect of the numeration resource provided to it, the state duty for the previously provided numeration resource shall not be payable;
3) when reorganising an organisation in the form of separation or detachment and redrawing the right-proclaiming documents in respect of the provided numeration resource, the state duty for the previously provided numeration resource shall not be payable.
Article 333.35. Privileges for Some Categories of Natural Persons and Organisations 1. There shall be relieved of paying the state duty established by this Chapter:
1) managerial bodies of state off-budget funds of the Russian Federation, treasury institutions, the editorial offices of the mass media, except for mass media of an advertising or erotic nature, all-Russia pubic associations, religious associations and political parties - for the right of using the denominations "Russia", "Russian Federation", words and word combinations derived from them in the names of said organisations and associations;
1.1) the budget-supported institutions being beneficiaries of budget funds until July 1, 2012: for the right of using the names "Russia", "the Russian Federation" and the words and word combinations formed on the basis thereof in the names of said institutions;
2) courts of general jurisdiction, arbitration courts and justices of the peace - when directing (filing) inquiries to the Constitutional Court of the Russian Federation;
3) courts of general jurisdiction, arbitration courts and justices of the peace, state power bodies of a subject of the Russian Federation - when directing (filing) applications with constitutional (charter) courts of the subjects of the Russian Federation;
4) federal executive power bodies, state power bodies of constituent entities of the Russian Federation and local authorities when they apply for making the legally relevant actions established by this chapter, except as provided for by Subitem 124 of Item 1 of Article 333.33 of this Code;
5) the Central Bank of the Russian Federation - when the state registration of issues (additional issues) of the emissive securities that are issued for the purpose of implementing the uniform state monetary and credit policy in compliance with the laws of the Russian Federation is effected;
6) organisations - when the state registration of issues (additional issues) of emissive securities that are issued by them for the purpose of restructuring their indebtedness in respect of budgets of all levels (within the term of validity of an agreement on restructuring such indebtedness) is effected, if such securities are transferred and (or) charged in favour of the authorised executive body on the basis of an agreement on repaying the arrears of payments to budgets of all levels;
7) organisations - when the state registration of issues (additional issues) of emissive securities put into circulation in case of an increase of the authorised capital by the amount of reappraisal of basic assets by decision of the Government of the Russian Federation is effected;
8) state and municipal museums, archives, libraries and other state and municipal
depositories of cultural values - for the right of temporary exportation of the cultural values that are kept by them on a permanent basis;
9) natural persons - authors of cultural valuables - for the right of exportation (temporary exportation) by them of cultural valuables;
10) state power bodies, local self-government bodies - for placing the apostille, as well as for the state registration of organisations and for the state registration of amendments made to the constituent documents of organisations, for the state registration of liquidation of organisations;
11) natural persons - Heroes of the Soviet Union, Heroes of the Russian Federation and Full Knights of the Order of Glory - in respect of cases tried by courts of general jurisdiction, justices of the peace, by the Constitutional Court of the Russian Federation, when applying to the agencies and (or) to the officials engaged in the commission of notarial actions and to the bodies engaged in the state registration of civil status acts;
12) natural persons - participants and invalids of the Great Patriotic War - in respect of cases tried by courts of general jurisdiction, justices of the peace, by the Constitutional Court of the Russian Federation, when applying to the agencies and (or) to the officials engaged in the commission of notarial actions and to the bodies engaged in the state registration of civil status acts;
13) abrogated; 14) a natural person - a citizen of the Russian Federation who is the only author of a
computer programme, database, integrated-circuit diagram and the right owner in respect of it applying for the registration certificate issued in his name, if such natural person is a veteran of the Great Patriotic War, disabled, or a pupil (inmate) of an educational institution (regardless of its property form) - for committing the actions provided for by Subitems 1 - 3, 5 and 6 of Item 1 of Article 333.30 of this Code.
The privilege provided for by this Subitem shall be likewise granted to the composite authors, or right owners where each member of it is disabled, or is a participant of the Great Patriotic War, or an invalid of the Great Patriotic War;
15) natural persons deemed low-income persons under the Housing Code of the Russian Federation: for the committal of the actions envisaged by Subitem 22 of Item 1 of Article 333.33 of this Code except for the state registration of limitations (encumbrances) on rights to immovable property items.
2. The ground for granting privileges to the natural persons enumerated in Subitems 11 and 12 of Item 1 of this Article shall be the identification card of the established type.
The privileges provided for by Subitem 14 of Item 1 of this Article shall be granted on the petition of the author (authors). The ground for granting a privilege shall be copies of the appropriate documents: the identification card of a veteran of the Great Patriotic War (war participant), a certificate of the medico-social expert examination and a document issued by an educational institution. The petition for granting the said privileges shall be filed instead of the document proving payment of the state duty, if the privilege is the exemption of paying it, or together with the said document.
A document issued in the established procedure shall be deemed the ground for granting the privilege envisaged by Subitem 15 of Item 1 of this Article.
3. The state duty shall not be payable in the following instances:
1) for issuing an invitation for a foreign citizen or a stateless person to enter the Russian Federation for the purpose of studying at an educational institution having the state accreditation;
2) abrogated;
2.1) for issuance of a labour permit to a foreign citizen who has made a labour or civil law contract for carrying out works (rendering services) with a person participating in the implementation of the project involving scientific research works, development and commercialization of their results in compliance with the Federal Law on the Skolkovo Innovation Centre and has arrived at the territory of the Skolkovo innovation centre;
2.2) for issuance of an invitation to enter the Russian Federation to a foreign citizen who has made a labour or civil law contract for carrying out works (rendering services) with a person participating in the implementation of the project involving scientific research works, development and commercialization of their results in compliance with the Federal Law on the Skolkovo Innovation Centre and has arrived at the territory of the Skolkovo innovation centre;
2.3) for issuance or extension of a visa to a foreign citizen who has made a labour or civil law contract for carrying out works (rendering services) with a person participating in the implementation of the project involving scientific research works, development and commercialization of their results in compliance with the Federal Law on the Skolkovo Innovation Centre and has arrived at the territory of the Skolkovo innovation centre;
3) for exportation of cultural valuables obtained on demand from the unlawful ownership of someone else and returned to the owner thereof;
4) abrogated; 4.1) for the state registration of a right of operative management of an immovable
property deemed to be under state or municipal ownership; 4.2) for state registration of limitations (encumbrances) of rights to land plots used for
northern reindeer breeding; 4.3) for the state registration of the right to permanent (termless) use of land plots which
are under the state or municipal ownership; 4.4) for making amendments in the Uniform State Register of Rights to Immovable
Property and Transactions There with, should the legislation of the Russian Federation be changed;
4.5) for making amendments in the Uniform State Register of Rights to Immovable Property and Transactions Therewith when the organisation (body) engaged in registration of immovable property items presents specified data on an immovable property item in the procedure established by Article 17 of Federal Law No. 122-FZ of July 21, 1997 on the State Registration of Rights to Immovable Property and Transactions Therewith;
5) for the state registration of immovable property arrests, termination of arrests; 6) for the state registration of a mortgage rising on the basis of law, and also for
cancellation of a registration entry concerning a mortgage; 7) for the state registration of an agreement changing the contents of a mortgage deed,
including the introduction of appropriate amendments in the Uniform State Register of Rights to Immovable Property and Transactions Therewith;
8) for the state registration of the right to an immovable property unit that had risen prior to putting into operation Federal Law No. 122-FZ of July 21, 1997 on the State Registration of Rights to Immovable Property and Transactions with It, when the state registration of the lapse of this right or of a transaction of alienating the immovable property unit is effected. In other instances provided for by Item 2 of Article 6 of the said Federal Law the state duty for the state registration of the right to an immovable property unit that had risen prior to putting into operation of the said Federal Law shall be recovered in the amount equal to half the state duty established by this Chapter for the state registration of rights to immovable property;
8.1) for the state registration of termination of rights in connection with liquidation of an immovable property item, waiver of the right of ownership to an immovable property item,
transfer of a right to a new right holder, transformation (reconstruction) of an immovable property item;
8.2) for the state registration of termination of limitation (encumbrance) of rights to immovable property;
9) for the issuance of a Russian Federation citizen's passport to orphan children and children left without parental care;
10) for the performance of actions relevant in law stipulated by Item 2 of Part 1 of Article 5 of the Federal Law on the Organisation and Conduct of the Twenty Second Olympic Winter Games and the Eleventh Paralympic Winter Games of 2014 in the City of Sochi, the Development of the City of Sochi As a Mountain-Climate Health Resort and Amending Certain Legislative Acts of the Russian Federation;
10.1) for issuance of a work permit to a foreign citizen who has made a labour contract or civil law contract with a Russian organiser of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi in compliance with Article 3 of Federal Law No. 310-FZ of December 1, 2007 on the Organisation and Holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi, on the Development of the Town of Sochi as a Mountain Climatic Health Resort and on Amending Certain Legislative Acts of the Russian Federation and who has arrived on the territory of the Russian Federation within the period of organisation and/or the period of holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi, which are fixed by Article 2 of the cited Federal Law;
10.2) abrogated; 10.3) for issuance of an invitation to enter the Russian Federation within the period of
organisation and/or the period of holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi which are fixed by Article 2 of Federal Law No. 310-FZ of December 1, 2007 on the Organisation and Holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi, on the Development of the Town of Sochi as a Mountain Climatic Health Resort and on Amending Certain Legislative Acts of the Russian Federation for a foreign citizen who has made a labour contract or civil law contract with a Russian organiser of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi in compliance with Article 3 of the cited Federal Law;
10.4) for issuance of a visa or its extension for a foreign citizen who has made a labour contract or civil law contract with a Russian organiser of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi in compliance with Article 3 of Federal Law No. 310-FZ of December 1, 2007 on the Organisation and Holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi, on the Development of the Town of Sochi as a Mountain Climatic Health Resort and on Amending Certain Legislative Acts of the Russian Federation and arrives in the territory of the Russian Federation within the period of organisation and/or the period of holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi, which are fixed by Article 2 of the cited Federal Law;
10.5) abrogated; 10.6) for issuance of an invitation to enter the Russian Federation within the period of
organisation and/or the period of holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi which are fixed by Article 2 of Federal Law No. 310-FZ of December 1, 2007 on the Organisation and Holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi, on the Development of
the Town of Sochi as a Mountain Climatic Health Resort and on Amending Certain Legislative Acts of the Russian Federation for a foreign citizen who is attracted as a volunteer by the autonomous non-profit organisation, the Organising Committee of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi and who has made an appropriate civil law contract with this organisation;
10.7) for issuance of a visa (and for its extension) for a foreign citizen who is attracted as a volunteer by the autonomous non-profit organisation, the Organising Committee of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi, who has made an appropriate civil law contract with this organisation and who arrives in the territory of the Russian Federation within the period of organisation and/or the period of holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi, which are fixed by Article 2 of Federal Law No. 310-FZ of December 1, 2007 on the Organisation and Holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi, on the Development of the Town of Sochi as a Mountain Climatic Health Resort and on Amending Certain Legislative Acts of the Russian Federation;
10.8) abrogated; 10.9) for issuance of an invitation to enter the Russian Federation within the period of
organisation and/or the period of holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi, which are fixed by Article 2 of Federal Law No. 310-FZ of December 1, 2007 on the Organisation and Holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi, on the Development of the Town of Sochi as a Mountain Climatic Health Resort and on Amending Certain Legislative Acts of the Russian Federation, for a foreign citizen participating in the organisation and/or holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi as temporary personnel in compliance with Article 10.1 of the cited Federal Law;
10.10) for issuance of a visa or for its extension for a foreign citizen participating in the organisation and/or holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi as temporary personnel in compliance with Article 10.1 of Federal Law No. 310-FZ of December 1, 2007 on the Organisation and Holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi, on the Development of the Town of Sochi as a Mountain Climatic Health Resort and on Amending Certain Legislative Acts of the Russian Federation, who arrives in the territory of the Russian Federation within the period of organisation and/or the period of holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi, which are fixed by Article 2 of the cited Federal Law;
11) for the state registration of the right of ownership of the Russian Federation to the motor roads transferred for trust administration to a legal entity formed in the organisational legal form of a state company and to the land plots leased to said legal entity, for the state registration of contracts of lease of the land plots transferred to said legal entity, and also for the state registration of the termination of rights to such motor roads and land plots;
12) for entering an apostil to the documents on registration of civil status acts and reference notes issued by archival agencies on the basis of applications of natural persons residing outside the Russian Federation vindicated at the requests of diplomatic missions and consular offices of the Russian Federation.
Federal Law No. 306-FZ of November 27, 2010 supplemented Item 3 of Article 333.35 of this Code with Subitem 13. The Subitem shall enter into force from the day of the official publication of the said Federal Law and shall extend to the legal relations arising from
September 1, 2010 13) for the state registration of medicinal preparations for medical application presented
for the state registration before the date when Federal Law No. 61-FZ of April 12, 2010 on Turnover of Medicinal Agents enters into effect;
Federal Law No. 306-FZ of November 27, 2010 supplemented Item 3 of Article 333.35 of this Code with Subitem 14. The Subitem shall enter into force from the day of the official publication of the said Federal Law and shall extend to the legal relations arising from September 1, 2010
14) for the state registration of medicinal preparations for medical application presented for an expert examination of medicinal agents before the date when Federal Law No. 61-FZ of April 12, 2010 on Turnover of Medicinal Agents enters into effect;
Federal Law No. 306-FZ of November 27, 2010 supplemented Item 3 of Article 333.35 of this Code with Subitem 15. The Subitem shall enter into force from the day of the official publication of the said Federal Law and shall extend to the legal relations arising from September 1, 2010
15) for confirming the state registration of medicinal preparations for medical application presented for confirmation of the state registration before the date when Federal Law No. 61-FZ of April 12, 2010 on Turnover of Medicinal Agents enters into effect;
Federal Law No. 306-FZ of November 27, 2010 supplemented Item 3 of Article 333.35 of this Code with Subitem 16. The Subitem shall enter into force from the day of the official publication of the said Federal Law and shall extend to the legal relations arising from September 1, 2010
16) for confirming the state registration of medicinal preparations for medical application presented for an expert examination of medicinal agents before the date when Federal Law No. 61-FZ of April 12, 2010 on Turnover of Medicinal Agents enters into effect;
Federal Law No. 306-FZ of November 27, 2010 supplemented Item 3 of Article 333.35 of this Code with Subitem 17. The Subitem shall enter into force from the day of the official publication of the said Federal Law and shall extend to the legal relations arising from September 1, 2010
17) for adoption of the decision on amending the documents contained in the registration case-file in respect of a registered medicinal preparation for medical application and filed before the date when Federal Law No. 61-FZ of April 12, 2010 on Turnover of Medicinal Agents enters into effect;
Federal Law No. 306-FZ of November 27, 2010 supplemented Item 3 of Article 333.35 of this Code with Subitem 18. The Subitem shall enter into force from the day of the official publication of the said Federal Law and shall extend to the legal relations arising from September 1, 2010
18) for adoption of the decision on amending the documents contained in the registration case-file in respect of a registered medicinal preparation for medical application and filed for an expert examination of medicinal agents before the date when Federal Law No. 61-FZ of April 12, 2010 on Turnover of Medicinal Agents enters into effect;
Federal Law No. 306-FZ of November 27, 2010 supplemented Item 3 of Article 333.35 of this Code with Subitem 19. The Subitem shall enter into force from the day of the official publication of the said Federal Law and shall extend to the legal relations arising from
September 1, 2010 19) for issuance of permits to carry out clinical testing of medicinal preparations for
medical use on the basis of applications filed before the date of entry into force of Federal Law No. 61-FZ of April 12, 2010 on Turnover of Medicinal Agents, as well as on the basis of applications filed after the date when Federal Law No. 61-FZ of April 12, 2010 on Turnover of Medicinal Agents enters into effect, on the basis of expert examinations held before the date when Federal Law No. 61-FZ of April 12, 2010 on Turnover of Medicinal Agents enters into effect.
Article 333.36. Privileges When Applying to Courts of General Jurisdiction, as Well as to Justices of the Peace
1. There shall be relieved of paying the state duty in respect of cases tried by courts of general jurisdiction, as well as by justices of the peace:
1) plaintiffs - when instituting actions for the recovery of wages (salary) and other claims arising from labour relations, as well as when instituting actions for recovery of allowances;
2) plaintiffs - when instituting actions for the recovery of alimony; 3) plaintiffs - when instituting actions for the repair of damages caused by mutilation or
other damage to health, as well as by the death of the breadwinner; 4) plaintiffs - when instituting actions for the repair of material and (or) moral damages
caused by a crime; 5) organisations and natural persons - for issuing to them documents in connection with
criminal cases and cases on the recovery of alimony; 6) the parties - when filing appeals and cassational appeals in respect of divorce actions;
7) organisations and natural persons - when filing with court: applications for postponement (spreading) of decisions' execution, for changing the way
of, or the procedure for, executing decisions, for turning back the execution of a decision, restoration of missed terms, review of a court's decision or ruling in view of newly discovered facts, review of a default judgement by the court that has rendered it;
complaints against the actions (omission to act) of a bailiff, as well as complaints against decisions in respect of cases on administrative offences issued by authorised bodies;
private appeals against court rulings, including those on the security of a claim or on replacing one type of security by another, on termination or suspension of a case, on the refusal to add or reduce the amount of a fine imposed by court;
8) natural persons - when filing cassational appeals in respect of criminal cases where the validity of recovering material damages caused by a crime is disputed;
9) prosecutors - on the application for the protection of rights, freedoms and legitimate interests of citizens, of an indefinite circle of persons or interests of the Russian Federation, of the subjects of the Russian Federation or municipal formations;
10) plaintiffs - when initiating actions for the repair of material and (or) moral damage resulting from criminal prosecution, and also as regards the restoration of rights and freedoms;
11) rehabilitated persons and persons recognised as victims of political repression - when they apply in connection with issues related to the application of the legislation on rehabilitation of victims of political repression, except for disputes between these persons and heirs thereof;
12) forced migrants and refugees - when filing complaints against the refusal to register petitions for recognising them as forced migrants and refugees;
13) the authorised federal executive body in charge of control (supervision) in the field of protection of consumer rights (territorial agencies thereof), as well as other federal executive body exercising the functions of control and supervision in the field of protection of consumers'
rights and safety of goods (works and services) (territorial agencies thereof), local self- government bodies, public societies of consumers (their associations and unions) - in respect of claims raised in the interests of a consumer, a group of consumers, an indefinite circle of consumers;
14) natural persons - when filing an application with court for adopting a child; 15) plaintiffs - when cases on the protection of legitimate interests of a child are tried; 16) the Plenipotentiary in the Field of Human Rights in the Russian Federation - when
filing an application for verifying an effective decision, sentence, ruling or decision of a court or decision of a judge;
17) plaintiffs - in respect of non-material actions connected with the protection of rights and legitimate interests of disabled persons;
18) applicants in respect of cases on forced hospitalization of a citizen in psychiatric in- patient clinics and (or) on forced psychiatric medical examination;
19) state bodies and local authorities acting in the cases tried by courts of law, as well as by justices of the peace, as plaintiffs and defendants;
20) natural persons serving sentences in the form of deprivation of liberty - when filing applications for repeated issuance of copies of decisions, sentences, court orders, court rulings, decisions of the presidium of a court of supervisory instance and copies of other documents included in a case-file which may be issued by court, as well as when filing an application for issuance of duplicates of writs of execution.
2. There shall be relieved of paying the state duty in respect of the cases tried by courts of law, as well as by justices of the peace, subject to the provisions of Item 3 of this Article:
1) public associations of disabled persons acting as plaintiffs and defendants; 2) plaintiffs - invalids of the I and II groups; 3) veterans of the Great Patriotic War, veterans of combat operations, military service
veterans applying for the protection of rights established by the legislation on veterans; 4) plaintiffs - in respect of the actions connected with violations of consumer rights; 5) plaintiffs - pensioners who receive pensions granted in the procedure established by
the pension legislation of the Russian Federation - in respect of material claims against the Pension Fund of the Russian Federation, non-governmental pension funds or federal executive bodies providing pensions to the persons who have carried out military service.
3. When filing with courts of general jurisdiction, as well as with justices of the peace, statements of material claim and (or) statements of claim containing both material and non- material claims, the payers indicated in Item 2 of this Article shall be relieved of paying the state duty, if the cost of a claim does not exceed 1 000 000 roubles. Where the cost of a claim exceeds 1 000 000 roubles, the said payers shall pay the state duty in the amount estimated in compliance with Subitem 1 of Item 1 of Article 333.19 of this Code and reduced by the amount of the state duty payable when the cost of the claim is equal to 1 000 000 roubles.
Article 333.37. Privileges When Applying to Arbitration Courts
1. There shall be relieved of paying the state duty in respect of the cases tried by arbitration courts:
1) prosecutors and other bodies applying to arbitration courts in instances provided for by law for the protection of state and (or) public interests;
1.1) state bodies, bodies of local self-government appearing in cases considered at arbitration courts as plaintiffs or defendants;
2) claimants in respect of claims connected with violations of rights and legitimate
interests of a child. 2. There shall be relieved of paying the state duty in respect of the cases tried by
arbitration courts subject to the provisions of Item 3 of this Article; 1) public associations of invalids acting as claimants and respondents; 2) claimants - invalids of the I and II groups. 3. When filing with arbitration courts statements of material claim and (or) statements of
claim containing both material and non-material claims, the payers indicated in Item 2 of this Article shall be relieved of paying the state duty if the cost of claim does not exceed 1 000 000 roubles. If the cost of claim exceeds 1 000 000 roubles, the said taxpayers shall pay the state duty in the amount estimated in compliance with Subitem 1 of Item 1 of Article 333.21 of this Code and decreased by the amount of the state duty payable when the cost of the claim is equal to 1 000 000 roubles.
Article 333.38. Privileges When Applying for the Commission of Notarial Actions There shall be relieved of paying the state duty for the commission of notarial actions: 1) state power bodies and local self-government bodies when they apply for the
commission of notarial actions in the instances provided for by law; 2) invalids of groups I and II by 50 per cent in respect of all types of notarial actions; 3) natural persons - for certifying testaments under which some property is bequeathed
to the benefit of the Russian Federation, subjects of the Russian Federation and (or) municipal formations;
4) public associations of disabled persons - in respect of all types of notarial actions; 5) natural persons - for issuing a certificate of the right to inheritance in case of inheriting: of a dwelling house, as well as of the land plot where the dwelling house is located, of a
flat or room or a share of the said immovable property item, if these persons resided together with the testator on the date of the testator's decease and continue to reside in this house (in this flat or room) after the decease thereof;
the property of persons who have perished in connection with their discharge of state or public duties or in connection with their discharge of the duty of a citizen of the Russian Federation related to saving a human life, protection of governmental property, law and order, as well as the property of persons who have become victims of political repression. There shall likewise pertain to deceased persons those who have died prior to the expiry of one year as a result of a wound (contusion) or illness caused by the aforementioned circumstances;
deposits made with banks, monetary funds kept on bank accounts of natural persons, insurance payments under contracts of personal and property insurance, amounts of wages, of copyright and amounts of author's fee provided for by the laws of the Russian Federation on intellectual property and pensions.
The heirs that have not come of age by the date of inheritance commencement, as well as persons with mental disorders who are placed under guardianship in the procedure determined by the laws shall be relieved of paying the state duty upon receiving the certificate of the right to inheritance in all instances, regardless of the type of property to be inherited;
6) heirs of the employees who have been insured at the expense of organisations in case of death and have perished as a result of an accident at the working place (the place of service) - for issuing the certificate of the right to inheritance proving the right of inheriting insurance payments;
7) financial and tax bodies - for issuing thereto the certificates of the right to inheritance of the Russian Federation, of the subjects of the Russian Federation or municipal formations;
8) boarding schools - for making execution inscriptions for recovering from parents arrears of payment for keeping their children in such schools;
9) special teaching and educational institutions for children with deviant (socially
dangerous) behavior of the federal executive body authorised in the area of education - for making execution inscriptions for recovering from parents arrears of payments for keeping their children in such institutions;
10) military units, organisations of the Armed Forces of the Russian Federation, and of other troops - for making executive inscriptions for recovering arrears for the purpose of repairing damage;
11) persons who have been wounded while defending the USSR, the Russian Federation and discharging official duties in the Armed Forces of the USSR and the Armed Forces of the Russian Federation - for proving the accuracy of copies of the documents that are necessary for granting privileges;
Federal Law No. 284-FZ of November 29, 2007 reworded Item 12 of Article 333.38 of this Code. The new wording of the Item shall enter into force from January 1, 2008 but not earlier than upon the expiry of one month from the day the official publication of the said Federal Law and cover the legal relations arising from January 1, 2008 STYLE V 1 72 1 See the Item in the previous wording
12) the natural persons recognised in the established order as needy of improvement of housing conditions - for the certification of transactions of acquiring living accommodation, fully or partially paid from the payments made from the federal budget resources, the budgets of the constituents of the Russian Federation and the local budgets;
13) heirs of internal affairs officers, of military servicemen of internal affairs troops of the federal executive body authorised in the area of internal affairs and of military servicemen of the Russian Federation insured by way of obligatory state personal insurance who have perished in connection with discharging their official duties or who have deceased prior to the expiry of one year as of the date of their discharge as a result of a wound (contusion) or illness incurred within the period of their carrying out service - for issuing certificates of the right to inheritance proving the right to inherit insurance payments under obligatory state personal insurance.
14) natural persons: for the certification of a power of attorney for the receipt of pensions and allowances.
Article 333.39. Privileges When Effecting the State Registration of Civil Status Acts There shall be relieved of paying the state duty for the state registration of civil status
acts and other legally relevant actions made by civil registration agencies and other authorised bodies:
1) natural persons: for issuing certificates in case of correcting and (or) amending acts of birth in connection
with the adoption of a child, establishment paternity; for correcting and (or) amending civil status acts and for issuing certificates in connection
with errors made when effecting the state registration of civil status acts through the fault of employees engaged in the state registration of civil status acts;
for issuing certificates of registration of civil status acts for their presentation to authorised bodies in respect of awarding or re-estimating pensions and (or) allowances;
for issuing death certificates when correcting and changing acts of death of persons who have been unreasonably subject to repression and rehabilitated afterwards on the basis of the law on the rehabilitation of victims of political repression, as well as for issuing repeated death certificates in respect of persons of this category;
for issuing notices on the absence of legal status acts for restoring missing civil status acts in the established procedure;
for the state registration of birth, death, including the issuance of certificates; abrogated;
2) administrative bodies of education, custody and guardianship and commissions for affairs of minors and for the protection of their rights:
for issuing repeatedly birth certificates for children who are without parents' custody, for issuing repeatedly death certificates (reference notes) in respect of their parents, on changing the name, on making and dissolving marriage by deceased parents, as well as for vindication of the cited documents from the territory of foreign states;
for correcting and/or amending entries on civil status acts drawn up in respect of orphan children and for children left without parental care, and in respect of their deceased parents, including the issuance of certificates.
Article 333.40. Grounds and Procedure for Returning or Setting-Off the State Duty 1. The state duty paid shall be subject to a return in whole or in part in the event of: 1) paying the state duty at the rate higher than that established by this Chapter; 2) return of the application, complaint or other address or a court's refusal to accept
them, or refusal to commit notarial actions by the bodies or officials authorised to do it. If the state duty is not returned, its amount shall be entered into the account of paying the state duty when repeatedly bringing the suit, if a three-year term has not expired since the date of rendering the previous decision and the initial document concerning payment of the state duty is attached to the suit;
3) termination proceedings in respect of a case or shelving an application by a court of general jurisdiction or arbitration court.
When making an amicable agreement prior to rendering a decision by an arbitration court, 50 per cent of the amount of the state duty paid by the plaintiff shall be returnable to him/her. This provision shall not apply, if an amicable agreement was made in the course of executing a judicial act of an arbitration court.
The state duty paid in the event of the defendant's voluntary satisfaction of the plaintiff's claims after the latter's application to an arbitration court and issuing the ruling on taking over the statement of claim, as well as when endorsing an amicable agreement by a court of general jurisdiction, shall not be returned;
4) the refusal of the persons who have paid the state duty to commit legally relevant actions before applying to the authorised body (the official) engaged in the commission of this legally relevant action;
5) the refusal to issue the passport of the Russian Federation citizen for exit from the Russian Federation and entry to the Russian Federation certifying in the instances provided for by the laws the identity of the Russian Federation citizen outside the Russian Federation and in the territory of the Russian Federation or the refugee's traveling document;
6) forwarding to an applicant a notice of acceptance of the petition thereof for withdrawal of the application for the state registration of a computer programme, database or integrated- circuit layout before the date registration thereof (in respect of the state duty provided for by Item 1 of Article 330.30 of this Code).
2. Not subject to return shall be the state duty paid for the state registration of marriage, dissolution of marriage, change of the name, the introduction of corrections and (or) amendments in civil status acts, if afterwards the state registration of the appropriate civil status act is not effected or corrections and amendments into civil status acts are not introduced.
3. An application for refund of a state duty amount paid (collected) in excess shall be filed by the payer of the state duty amount with a body (official) empowered to commit the legallysignificant actions for which state duty has been paid (collected).
The application for refund of a state duty amount paid (collected) in excess shall be filed together with original payment documents of the sate duty amount is subject to refund in full or copies of the said payment documents if it is subject to refund only in part.
A decision on refund to a payer of a state duty amount paid (collected) in excess shall be taken by the body (official) committing the actions for which the state duty amount has been paid (collected).
The refund of a state duty amount paid (collected) in excess shall be effected by a federal treasury body.
An application for refund of a state duty amount paid (collected) in excess for cases heard by a court or by a justice of the peace shall be filed by the payer of the state duty amount with the tax body at the place where the court where the case was heard is located.
The application for refund of a state duty amount paid (collected) in excess for cases heard by a general jurisdiction court, an arbitration court, the Constitutional Court of the Russian Federation, and the constitutional (charter) court of a subject of the Russian Federation, a justice of the peace shall be filed together with the decisions, rulings and statements of the courts concerning the circumstances deemed the ground for the refund, in full or in part, of the state duty amount paid (collected) in excess, and the original payment documents if the state duty amount is subject to refund in full, or copies of the payment documents if it is subject to partial refund only.
An application for refund of a state duty amount paid (collected) in excess may be filed within three years after the payment of the said amount.
The refund of a state duty amount paid (collected) in excess shall be effected within one month after the filing of the refund application.
4. The state duty for the state registration of rights, limitation (charging) of rights to immovable property and transactions with it, in the event of denial of the state registration, shall not be subject to return.
In the event of termination of the state registration of a right, limitation (charging) of a right to immovable property or a transaction with it on the basis of the appropriate applications of the parties to the contract, half of the paid state duty shall be returned.
5. Abrogated from January 1, 2007. 6. A payer of the state duty shall be entitled to the set-off of the state duty paid
(recovered) in excess on account of the amount of state duty payable for committing a similar action.
The said set-off shall be effected on the application of a payer presented to the authorised body (official) where he/she has applied for committing a legally relevant action. The application for setting off the amount of state duty paid (recovered) in excess may be filed within three years as of the date of rendering the appropriate court decision on the return of the state duty from the budget or of the date of paying this amount to the budget. The following shall be attached to the application for setting off the amount of state duty paid (recovered) in excess: decisions, rulings and certificates of courts, bodies or officials exercising actions for which the state duty is to be paid, on the circumstances serving as a basis for the complete return of the state duty, as well as payment orders or receipts bearing the authentic note of a bank proving the return of the state duty.
7. The return or set-off of the state duty paid (recovered) in excess shall be carried out in the procedure established by Chapter 12 of this Code.
Article 333.41. Specifics of Allowing to Postpone Payment of the State Duty or to Pay It by Installments
1. The payment of state duty shall be postponed or it shall be allowed to pay it in
installments on the application of the person concerned within the term established by Item 1 of Article 64 of the present Code.
2. Interest shall not be accrued on the amount of the state duty, whose payment is allowed to be postponed or to be made in installments for the whole time period for which the postponement of payment or payment in installments is allowed.
Article 333.42. Ensuring Observance of Provisions of this Chapter Tax bodies shall verify the correctness of charging and paying the state duty at the state
notary's offices, civil registration offices and other bodies and organisations exercising in respect of payers actions for which the state duty is recoverable under this Chapter.
The bodies and officials indicated in Item 1 of Article 333.16 of this Code shall submit to the customs bodies information about the performance of legally significant actions in the procedure established by the Ministry of Finance of the Russian Federation.
Federal Law No. 126-FZ of August 8, 2001 supplemented Part 2 of this Code with Chapter 26 "The Mineral Resource Extraction Tax". The Chapter shall enter into force from January 1, 2002
Chapter 26. The Mineral Resource Extraction Tax
See the Methodological Recommendations for the Application of Chapter 26 on the Mineral Resource Extraction Tax of the Tax Code of the Russian Federation, approved by Order of the Ministry of Taxation of the Russian Federation No. BG-3-21/170 of April 2, 2002
See the Methodological Instructions for the exertion of tax control over the taxpayers of the tax on the extraction of minerals resources given by Letter of the Ministry of Taxation of the Russian Federation No. AS-6-21/337 of March 22, 2002
Article 334. Taxpayers Taxpayers of the mineral resource extraction tax (hereinafter in the present Chapter
referred to as "taxpayers") shall be deemed organisations and individual entrepreneurs recognised as users of subsoil under Russian law.
Federal Law No. 57-FZ of May 29, 2002 amended Article 335 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law and shall cover the legal relations arising from January 1, 2002 See the previous text of the Article
Article 335. Registration as a Taxpayer of the Mineral Resource Extraction Tax
1. Taxpayers shall be registered as taxpayers of the mineral resources extraction tax (hereinafter referred to as "the tax") at the location of the tract of subsoil granted to the taxpayer for use under Russian law, except as otherwise required under Item 2 of this Article within 30 calendar days as of the moment of state registration of a licence (permit) for using a tract of subsoil. With this, for the purposes of this Chapter, as the location of the tract of subsoil granted to a taxpayer for use there shall be recognised the territory of the subject (subjects) of the Russian Federation where the tract of subsoil is situated.
2. Taxpayers performing mineral resource extraction on the continental shelf of the
Russian Federation, in the exclusion economic zone of the Russian Federation and also outside the territory of the Russian Federation if the extraction is being pursued on territories under the jurisdiction of the Russian Federation (or rented from foreign states or used under an international treaty) in a tract of subsoil granted to the taxpayer for use shall be subject to registration as taxpayers of the tax at the location of an organisation or at the place of residence of a natural person.
3. The specifics of the tax registration of taxpayers as payers of a tax shall be determined by the Ministry of Finance of the Russian Federation.
Federal Law No. 57-FZ of May 29, 2002 amended Article 336 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law and shall cover the legal relations arising from January 1, 2002 See the previous text of the Article
Article 336. Tax Basis 1. The tax basis for the purposes of the mineral resources extraction tax (hereinafter in
this Chapter referred to as "the tax") shall be as follows, except as otherwise required by Item 2 of this article:
1) mineral resources extracted from subsoil on the territory of the Russian Federation in a subsoil tract granted to a taxpayer for use under Russian law;
2) mineral resources extracted from production waste (lost rock) if such an extraction is subject to a separate licensing under the Russian legislation on subsoil;
3) mineral resources extracted from subsoil outside the territory of the Russian Federation if the extraction is done on territories under the jurisdiction of the Russian Federation (and also rented from foreign states or used under an international treaty) in a tract of subsoil granted to a taxpayer for use.
2. For the purposes of this Chapter the following shall not be deemed taxable: 1) commonly occuring mineral resources extracted by an individual entrepreneur and
used by him directly for his personal consumption; 2) mineralogical, paleontological and other geological collectors items extracted
(collected); 3) mineral resources extracted from subsoil in the case of formation, use, re-construction
and repair of specially-protected geological objects having scientific, cultural, aesthetic, sanitary or another public significance. The procedure for the recognition of geological objects as specially-protected geological objects having scientific, cultural, aesthetic, sanitary or another public significance shall be established by the Government of the Russian Federation;
4) mineral resources extracted from a mining/extraction processing facility's or mining/extraction-related processing facility own dump or waste (lost rock) if they were generally taxable before when extracted.
5) drainage underground water not included into the state balance sheet of mineral resources extracted when developing mineral deposits or when constructing and operating underground structures.
In as much as gas condensate from gas-condensate fields is concerned the provisions of Article 337 of this Code (in the wording of this Federal Law) cover the legal relations that have arisen since January 1, 2002, without a review of settlements of accounts with the budget, and in as much as it concerns gas condensate from all other types of fields they cover the legal relations that have arisen since January 1, 2004 without a review of settlements of
accounts with the budget See the previous text of the Article
Article 337. Extracted Mineral Resources
Federal Law No. 248-FZ of July 19, 2011 amended Item 1 of Article 337 of this Code. The amendments shall enter into force upon the expiry of 90 days after the day of the official publication of the said Federal Law and not earlier than the first day of the next tax period for tax on extraction of mineral resource
1. For the purposes of this Chapter the mineral resources specified in Item 1 Article 336 of this Code shall be called extracted mineral resources. Here "mineral resource" shall mean an output of mineral resource industry and of quarrying (if not otherwise provided for by Item 3 of this Article) contained in a mineral raw material (rock, fluid and another form) actually obtained (extracted) from subsoil (waste, lost rock), the former being in compliance with the national standard, regional standard, international standard or, in the absence of the cited standards in respect of a specific mineral resource, in compliance with an organisation's standard.
The products received as a result of further processing (dressing, technological process) of a mineral which are products of manufacturing industry may not be deemed a mineral.
2. Below are the types of mineral resources: 1) combustible shale; 1.1) coal (in compliance with the classification established by the Government of the
Russian Federation): anthracite; coking coal; lignite; coal, except for anthracite, coking coal and lignite; 2) peat; 3) hydrocarbon raw material: water-free, salt-free and stabilized oil; gas condensate from all types of hydrocarbon raw material deposits that has undergone
the recovery preparation technology in accordance with the technical design for developing the deposit before it was dispatched for processing. For the purposes of this Article the "processing of gas condensate" means the separation of helium, sulphur and other components and admixtures, if any, the production of a stable condensate, a broad fraction of light hydrocarbons and of the products of processing thereof;
combustible natural gas (solute gas or the mixture of solute gas and casing-head gas) from all types of hydrocarbon raw material deposits extracted from oil wells (hereinafter referred to as accompanying gas);
combustable natural gas from all types of hydrocarbon raw material deposits, save for accompanying gas);
4) commodity ores: of ferrous metals (iron, manganese, chromium); non-ferrous metals (aluminium, copper, nickel, cobalt, lead, zinc, tin, tungsten,
molybdenum, antimony, mercury, magnesium and other nonferrous metals which are not stipulated in other groupings);
rare metals occuring in their own deposits (titanium, zirconium, niobium, rare earths, strontium, lithium, beryllium, vanadium, germanium, caesium, scandium, selenium, zirconium, tantalum, bismuth, rhenium, rubidium);
multi-component complex ores;
5) useful components of a multi-component complex ore extracted from it, in the case of their being sent within an organisation for further processing (dressing, technological process).
6) mining chemical non-metal raw materials (apatite-nephelinic and phosphorite ores, potassium, magnesium and rock salts, boron ores, sodium sulphate, natural sulphur and sulphur in gas, iron pyrite and complex ore deposits, barite, asbestos, iodine, bromine, fluorspar, earth dyes (mineral pigments), carbonaceous rock and other types of non-metal mineral resources for the chemical and mineral fertiliser industries);
7) mining non-metal raw materials (abrasive rocks, vein quartz (except special-purity quartz and piezo-optical raw materials), quartzite, carbonaceous rock for metallurgy, quartz- feldspar and siliceous raw materials, glass sands, natural graphite, talcum (steatite), magnesite, talcummagnesite, pyrophyllite, mica-muscovite, mica-phlogopite, vermiculite, refractory clay for the production of drilling slurries and sorbents, other mineral resources not included in other groups);
8) bituminous rocks (except for those indicated in Subitem 3 of this Item); 9) rare metal raw materials (trace elements) (in particular, indium, cadmium, tellurium,
thallium, gallium) and also other recovered mineral resources being associated components in the ores of other mineral resources;
10) non-metal raw materials basically used in the construction industry (gypsum, anhydrite, natural chalk, dolomite, limestone fusion agents, limestone, calcareous rock for the manufacture of lime and cement, natural building sand, pebbles, gravels, sand and gravel blends, building stone, facing stone, marl, clay, other non-metal mineral resources used in the contsruction industry);
11) quality piezo-optical raw materials, special-purity quartz raw materials and fine gem raw materials (topaz, nephrite, jadeite, rhodonite, lazurite, amethyst, turquoise, agate, jasper and others);
12) natural diamonds, other precious stones from bedrock, gravel and man-made deposits, in particular, rough, graded and classified stones (natural diamonds, ruby, emerald, sapphire, alexandrite, amber);
13) concentrated and other semi-products containing precious metals (gold, silver, platinum, palladium, iridium, rhodium, ruthenium, osmium) obtained at the extraction of precious stones, i.e. the extraction of precious metals from bedrock (ore), gravel and man-made deposits;
14) natural salt and pure sodium chloride; 15) underground waters containing mineral resources (industrial water) and/or natural
medical treatment resources (mineral water), as well as thermal water; 16) raw stuff of radioactive metals (in particular, uranium and thorium). 3. As a mineral resource there shall be likewise deemed the products being the results of
developing a deposit which are received mineral raw material by means of processing technologies which are special types of extraction works (in particular, underground gasification and leaching, dredging and hydraulic excavation in gravel deposits, hydraulicking) and also the processes classified in compliance with mineral licences as special type of extraction works (in particular, mineral resource extraction from overburden or ore dressing tailings, oil-spill collection by means of special-purpose machines).
Federal Law No. 57-FZ of May 29, 2002 amended Article 338 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law and shall cover the legal relations arising from January 1, 2002 See the previous text of the Article
Article 338. Tax Base 1. The taxpayer shall be responsible for determining his tax base in respect of every
extracted mineral resource (in particular, useful components extracted from subsoil in association with the extraction of a main mineral resource).
2. The tax base shall be determined as the value of extracted mineral resources, except for coal, dry, desalinized and stabilized oil, accompanying gas and combustible natural gas from all types of hydrocarbon raw material deposits. The value of extracted mineral resources shall be determined in compliance with Article 340 of the present Code.
The tax base, when extracting coal, dry, desalinized and stabilized oil, accompanying gas and combustible natural gas, from all types of hydrocarbon raw material deposits, shall be determined as the quantity of extracted mineral resources in kind.
3. The quantity of extracted mineral resources shall be determined in compliance with Article 339 of this Code.
4. A tax base shall be determined separately for each an extracted mineral resource defined under Article 337 of this Code.
5. In respect of the extracted mineral resources for which different tax rates are established or the tax rate is calculated subject to a coefficient, the tax base shall be determined as applied to each tax rate.
Federal Law No. 57-FZ of May 29, 2002 amended Article 339 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law and shall cover the legal relations arising from January 1, 2002 See the previous text of the Article
Article 339. Procedure for Determining the Quantity of an Extracted Mineral Resource
1. The taxpayer shall be responsible for determining the quantity of an extracted mineral resource. Depending on the extracted mineral resource its quantity shall be determined in weight or volume units.
The quantity of extracted oil which is dehydrated, desalted and stabilised shall be determined in net mass units.
For the purposes of this Chapter as net mass shall be deemed an oil quantity less the separated water, associated petroleum gas and contaminants, as well as less the water, chlorous salts and mechanical impurities detected by laboratory tests.
2. The quantity of an extracted mineral resource shall be determined directly (through the application of metering means and devices) or indirectly (by means of calculations, by the data on the content of extracted mineral resource in a mineral raw material (waste, lost rock) extracted from subsoil, except as otherwise required by this Article. If it is impossible by a direct method an indirect method shall be applied.
The method applied by the taxpayer to determine the quantity of an extracted mineral resource shall be subject to approval within the accounting philosophy of the taxpayer for taxation purposes and it shall be applied by the taxpayer during the whole period of extraction of the mineral resource. The mineral resource quantity assessment method approved by the taxpayer may be changed only if changes are introduced in the technical design of mineral deposit mining in connection with changes in the applied technology of mineral resources extraction.
3. Here, if the taxpayer applies a direct mineral resource quantity assessment method the quantity of an extracted mineral resource shall be determined with account taken of actual loss
of the mineral resource. As the actual loss of a mineral there shall be recognised the difference between the
estimated quantity of the mineral resource by which the mineral reserve is decreased and the quantity of the actually extracted mineral determined on the completion of the full technological cycle of the mineral extraction. The actual losses of a mineral resource shall be accounted when determining the quantity of the extracted mineral resources in the tax period in which the measurement thereof was made, in the amount determined on the basis of the results of the measurements made.
4. When precious metals are extracted from bedrock (ore), gravel and man-made deposits the quantity of an extracted mineral resource shall be determined according to the data from the recovery compulsory records kept under the legislation of the Russian Federation on precious metals and precious stones.
Precious metal nuggets not intended for processing shall be recomineral resource mentioned in Paragraph 1 of this Item. Furthermore, a tax base shall be determined separately in respect of such nuggets.
5. When precious stones are extracted from bedrock, gravel and man-made deposits the quantity of an extracted mineral resource shall be determined after the primary grading, primary classification and primary valuation of rough stones. Here, unique precious stones shall be recorded separately and a tax base shall be determined separately in respect of such stones.
6. The quantity of an extracted mineral defined in compliance with Article 337 of this Code as useful components contained in extracted multi-component complex ore shall be determined as the quantity of the ore component in chemically pure form.
7. When determining the quantity of a mineral extracted in a tax period, there shall be accounted the mineral in respect of which a complex of manufacturing operations (processes) related to the extraction of the mineral from subsoil (waste, spoil) was completed in the tax period, unless otherwise provided for by Item 8 of this Article.
With this, when developing a mineral deposit under a licence (permit) for extraction of the mineral, the whole complex of manufacturing operations (processes) stipulated by the preliminary design of developing the deposit of the mineral shall be taken into account.
8. When selling and (or) using mineral raw materials prior to completing the development of a mineral deposit, the quantity of a mineral extracted in a tax period shall be determined as the quantity of the mineral contained in the said mineral raw stuff sold or used for one's own needs in the given tax period.
Federal Law No. 57-FZ of May 29, 2002 amended Article 340 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law and shall cover the legal relations arising from January 1, 2002 See the previous text of the Article
Article 340. Procedure for Valuing Extracted Mineral Resources When the Tax Base Is Calculated
1. The taxpayer shall be responsible for valuing extracted mineral resources by one of the below methods:
1) on the basis of the taxpayer's prevailing selling prices in a relevant tax period with no account taken of subsidies;
2) on the basis of the taxpayer's selling prices of an extracted mineral resource prevailing in a relevant tax period;
3) on the basis of the rated value of the extracted mineral resources.
2. If the taxpayer applies the assessment method specified in Subitem 1 Item 1 of this Article the value of unit of extracted mineral resource shall be assessed on the basis of proceeds determined with the taxpayer's selling prices of the extracted mineral resource prevailing in the current tax period (or in the absence thereof, in the preceding tax period) with no account taken of subsidies from the budget aimed at reimbursing the difference between wholesale price and rated value.
In such a case proceeds from the sale of an extracted mineral resource shall be determined on the basis of selling prices (less the sum of subsidies from the budget) determined with due regard to the provisions of Article 105.3 of this Code, less the value-added tax (in the case of sale on the territory of the Russian Federation and to the member states of the Commonwealth of Independent States) and excise tax reduced by the sum of the taxpayer's delivery expenses depending on delivery terms.
Where the proceeds from the sale of an extracted mineral resource are received in foreign currency, it shall be converted into roubles at the exchange rate established by the Central Bank of the Russian Federation as on the date of sale of the extracted mineral resource determined depending on the method of recognising incomes selected by a taxpayer in compliance with Article 271 or Article 273 of this Code.
For the purposes of this Chapter the sum of delivery expenses shall include expenses incurred towards customs duties and fees relating to foreign trade transactions, the expenses incurred through the delivery (transportation) of the extracted mineral resource from finished- product warehouse (recording centre, main pipeline entry, a centre for shipping to a consumer or for processing, consignee network partition points and other similar conditions) to the consignee and also compulsory cargo insurance expenses calculated under Russian law.
For the purposes of this Chapter the delivery (transportation) expenses relating to the movement of an extracted mineral resource to the consignee, in particular include the expenses of delivery (transportation) by means of main pipelines, railway, waterway and other means of transport, the expenses of drainage, filling, loading, unloading and transhipment, charges of services at ports and transportation/forwarding charges.
The assessment shall be done separately for each type of extracted mineral resource on the basis of the selling prices for a relevant extracted mineral resource.
The value of an extracted mineral resource shall be determined as the quantity of the extracted mineral resource calculated under Article 339 of this Code times the unit value of the extracted mineral resource calculated under this Item.
The unit value of an extracted mineral resource shall be calculated as the ratio of proceeds from the sale of the extracted mineral resource calculated under this Item to the quantity of the sold extracted mineral resource.
3. If there are no subsidies for the selling prices of an extracted mineral resource the taxpayer shall apply the assessment method specified in Subitem 2 Item 1 of this Article. In such a case the valuation of a unit of the extracted mineral resource shall be effected on the basis of proceeds from the sale of the extracted mineral resource calculated on the basis of selling prices with due regard to the provisions of Article 105.3 of this Code less the value- added tax (in the case of sale on the territory of the Russian Federation and to the member states of the Commonwealth of Independent States) and excise tax reduced by the sum of the taxpayer's delivery expenses depending on the delivery terms.
Where the proceeds from the sale of an extracted mineral are received in foreign currency, it shall be converted into the currency of the Russian Federation at the exchange rate established by the Central Bank of Russian Federation as on the date of sale of the extracted mineral resouces determined depending on the method of recognising incomes selected by a
taxpayer in compliance with Article 271 or Article 273 of this Code. For the purposes of this Chapter the sum of delivery expenses shall include expenses
incurred towards customs duties and fees relating to foreign trade transactions, the expenses incurred through the delivery (transportation) of the extracted mineral resource from finished- product warehouse (recording centre, main pipeline entry, a centre for shipping to consumers or for processing, consignee network partition points and other similar conditions) to the consignee and also compulsory cargo insurance expenses calculated under Russian law.
For the purposes of this Chapter the delivery (transportation) expenses relating to the movement of an extracted mineral resource to the consignee, include, in particular, the expenses of delivery (transportation) by means of main pipelines, railway, waterway and other means of transport, the expenses of drainage, filling, loading, unloading and transhipment, charges of services at ports and transportation/forwarding charges.
The assessment shall be done separately for each type of extracted mineral resource on the basis of the selling prices for a relevant extracted mineral resource.
The value of an extracted mineral resource shall be determined as the quantity of the extracted mineral resource calculated under Article 339 of this Code times the unit value of the extracted mineral resource calculated under this Item.
The unit value of an extracted mineral resource shall be calculated as the ratio of the proceeds from the sale of the extracted mineral resource calculated under this Item to the quantity of the sold extracted mineral resource.
4. Where a taxpayer does not sale an extracted mineral resource, he shall apply the method of assessment indicated in Subitem 3 of Item 1 of this Article.
In such a case the taxpayer shall be responsible for assessing the rated value of an extracted mineral resource according to tax record data. Here, the taxpayer shall apply the incomes and expenses recognition procedure he uses for calculating the tax base for the purposes of the tax on profits of organisations.
The following types of expenses incurred by the taxpayer in the tax period shall be taken into account in the determination of the rated value of an extracted mineral resource:
1) material expenses calculated in keeping with Article 254 of the present Code, save material expenses incurred in the course of storage, transportation, packing and other preparation (in particular, pre-sale preparation), and sale of the extracted mineral resources (including material expenses, as well as except for the outlays made by the taxpayer in the manufacture and sale of other types of products, goods (works, services);
2) remuneration for labour calculated in compliance with Article 255 of this Code, save expenses towards remuneration for the labour of workers not engaged in the extraction of mineral resources;
3) accrued depreciation calculated in compliance with the procedure established by Articles 256 - 259.2 of this Code, save the sums of accrued depreciation on depreciated assets not relating to extraction of mineral resources;
4) fixed asset repair expenses calculated in compliance with the procedure established by Article 260 of this Code, save fixed asset repair expenses not relating to extraction of minerals;
5) natural resource mining expenses calculated in compliance with Article 261 of this Code;
6) the expenses stipulated in Subitems 8 and 9 of Article 265 of the present Code, save the expenses indicated therein as not relating to extraction of mineral resources;
7) other expenses calculated in compliance with Articles 263, 264 and 269 of this Code, save other expenses not relating to extraction of mineral resources.
When the rated value of an extracted mineral resource is determined the expenses
specified in Articles 266, 267 and 270 of this Code shall not be taken into account. The direct expenses made by a taxpayer in the tax period shall be distributed among
extracted mineral resources and work-in-process as of the end of the tax period. The work-in- process balance shall be determined and assessed with due regard to the peculiarities specified in Item 1 Article 319 of this Code. When determining the estimated cost of an extracted mineral resource there shall be likewise accounted the indirect outlays determined in compliance with Chapter 25 of this Code. With this, the indirect outlays made by a taxpayer during a reporting (tax) period shall be distributed between the outlays on the extraction of minerals and the outlays on other activities of a taxpayer in proportion to the share of the direct expenses pertaining to the extraction of minerals in the total amount of direct expenses. The total amount of the outlays made by a taxpayer in a tax period shall be distributed between extracted minerals in proportion to the share of each extracted mineral in the total quantity of extracted minerals in this tax period. The sum of indirect expenses relating to the mineral resources extracted in the tax period shall be included in full in the rated value of the mineral resources extracted in the relevant tax period.
5. Assessment of the cost of the precious metals extracted from ledge (ore), gravel and man-caused deposits shall be made reasoning from a taxpayer's selling prices of chemically pure metal in an appropriate tax period without taking into account the value-added tax, decreased by the outlays of a taxpayer on the affinage and delivery (transportation) thereof to the recipient (and in the absence of such prices - from those in the nearest of the previous tax periods).
With this, the cost of one unit of the said extracted mineral shall be determined as the product of the share (in natural indicators) of a chemically pure metal in one unit of the extracted mineral and the cost of one unit of the chemically pure metal.
6. Assessment of the cost of extracted precious stones shall be made proceeding from their initial assessment made in compliance with the laws of the Russian Federation on precious metals and precious stones.
Assessment of the cost of extracted unique precious stones and unique nuggets of precious metals which are not subject to processing shall be made proceeding from their selling prices without taking into account the value-added tax decreased by the amounts of a taxpayer's outlays on the delivery (transportation) thereof to the recipient.
According to Federal Law No. 110-FZ of July 24, 2002 Article 341 of this Code in the wording of Federal Law No. 57-FZ of May 29, 2002 shall be put into effect from January 1, 2003 See the previous text of the Article
Article 341. Tax Period A calendar month shall be deemed a tax period.
Article 342. Tax Rate
1. Taxation shall be effected at zero tax rate (0 roubles, where the tax base in respect of an extracted mineral is determinable in compliance with Article 338 of this Code as the quantity of extracted minerals in kind) in the case of extraction of:
1) mineral resources in as much as rated mineral resource loss is concerned. For the purposes of this Chapter the "rated losses of mineral resources" means the
actual losses of mineral resources occurring during extraction which are technologically related to the accepted deposit mining scheme and technology, within the maximum limits on rated losses endorsed in compliance with the procedure established by the Government of the Russian Federation;
If at maturity of the tax payment on the basis of the results of the first tax period of a regular calendar year a taxpayer has no approved normative standards for losses for the regular calendar year, pending the approval of said normative standards for losses the normative standards of losses previously approved in the procedure established by Paragraph Two of this Subitem or, in respect of a deposit being mined, the normative standards for losses established by a preliminary design shall apply;
2) accompanying gas; 3) underground waters containing mineral resources (industrial waters) the extraction of
which is connected with the mining of other types of mineral resources and which are extracted in the course of mineral deposit mining and in the case of construction and operation of underground structures;
4) mineral resources in the case of mining of low-quality (remaining low-quality) mineral deposits or mineral deposits written off earlier (except for the cases of a deterioration in the quality of a mineral deposit as the result of a selective mining). Mineral deposits shall be classified as "low-quality" in the manner established by the Government of the Russian Federation;
5) the mineral resources remaining in overburdens, diluting (impoverishing) rock, processing facility dumps or waste in connection with the lack of know-how in the Russian Federation for extracting them and also mineral resources mined from overburdens and diluting (impoverishing) rock, mining facility waste and mining-related facility waste (in particular, resulting from oil slurry processing) within the maximum limits on the content of mineral resources in the said rock and waste endorsed in the manner established by the Government of the Russian Federation;
6) mineral waters used by a taxpayer exclusively for medical treatment and health rehabilitation purposes without a direct sale thereof (in pathereof (in particular, treatment, preparation, processing and bottling into containers);
7) underground waters used by a taxpayer exclusively for agricultural purposes, in particular, in irrigation of agricultural-purpose land, water supply to animal farms, comprehensive animal facilities, poultry farms, fruit and vegetable gardening and animal- breeding associations of citizens;
8) oil on the subsoil plots located in full or in part within the bounds of the Republic of Sakha (Yakutia), the Irkutsk Region, the Krasnoyarsk Territory up to achieving the total oil production volume of 25 million tons on a subsoil plot and on condition that the time period for mining deposits of the subsoil plot does not exceed 10 years or is equal to 10 years in respect of the licence for subsoil use, aimed at exploration and extraction of minerals, and does not exceed 15 years or is equal to 15 years in respect of the licence for subsoil use concurrently aimed at geological investigation (search and exploration) and extraction of minerals, as of the date of the state registration of the appropriate licence for subsoil use.
In respect of using subsoil plots for which the licence is issued prior to January 1, 2007 and whose degree of resource working (Sv) of January 1, 2007 is less than, or equal to, 0.05, the tax rate of 0 roubles in respect of the quantity of a mineral produced on a specific subsoil plot shall apply pending achievement of the total oil production volume of 25 million tons on the subsoil plots located in full or in part within the bounds of the Republic of Sakha (Yakutia), the Irkutsk Region, the Krasnoyarsk Territory and on condition that the time period for mining deposits on a subsoil plot does not exceed 10 years or is equal to 10 years, starting from January 1, 2007.
abrogated from January 1, 2012; 9) superviscous oil produced on the subsoil plots containing oil with a viscosity of over
200 mPa x S (in stratal conditions); 10) oil on subsoil plots located to the north of the Arctic Circle fully or partially within the
boundaries of internal sea waters and the territorial sea, on the continental shelf of the Russian Federation pending the attainment of the accumulated volume of oil production 35 million tons on a subsoil plot and on condition that the time period of developing mineral reserves does not exceed 10 years or is equal to 10 years for the licence for the right to use subsoil for the purpose of prospecting and extraction of minerals and does not exceed or is equal to 15 years for the licence for the right to use subsoil concurrently for geological investigation (exploration and prospecting) and extraction of minerals as of the date of the state registration of an appropriate licence for using subsoil.
In respect of the subsoil plots for which the licence for use thereof is issued prior to January 1, 2009 and whose degree of reserves' working-out (Sv) as of January 1, 2009 is less than or equal to 0.05, the tax rate of 0 roubles in respect of the quantity of the mineral extracted on a specific subsoil plot shall apply before attaining the accumulated volume of oil extraction 35 million tons on subsoil plots located to the north of the Arctic Circle fully or partially within the boundaries of the internal sea waters and the territorial sea or on the continental shelf of the Russian Federation and on condition that the time period of developing mineral reserves of a subsoil plot does not exceed or is equal to 10 years starting from January 1, 2009;
11) oil on the subsoil plots located fully or partially in the Azov and Caspian Seas before attaining the accumulated oil extraction volume 10 million tons on a subsoil plot and on condition that the time period of developing the reserves of a subsoil plot does not exceed or is equal to seven years for the licence for using subsoils for prospecting and extraction of minerals and does not exceed or is equal to 12 years for the licence for using subsoil concurrently for geological investigation (exploration and prospecting) and extraction of minerals as of the date of the state registration of an appropriate licence for using subsoil.
In respect of the subsoil plots for which the licence for using them is issued before January 1, 2009 and whose degree of reserves' working out (Sv) as of January 1, 209 is less or equal to 0.05, the tax rate of 0 roubles in respect of the quantity of the mineral extracted on a specific subsoil plot shall apply before attaining the accumulated volume of oil extraction 10 million tons on subsoil plots located fully or partially in the Azov or Caspian Seas and on condition that the time period of developing mineral reserves of a subsoil plot does not exceed or is equal to 7 years starting from January 1, 2009;
12) oil on the subsoil plots located fully or partially on the territory of the Nenets Autonomous Area, the Yamal Peninsula in the Yamal-Nenets Autonomous Area before attaining the accumulated oil extraction volume of 15 million tons on a subsoil plot and on condition that the time period of developing reserves of a subsoil plot does not exceed or is equal to seven years for the licence for using subsoil for prospecting and extraction of minerals and does not exceed or is equal to 12 years for the licence for using subsoil concurrently for geological investigation (exploration and prospecting) and extraction of minerals as of the date of the state registration of an appropriate licence for using subsoil.
In respect of the subsoil plots for which the licence for using them is issued before January 1, 2009 and whose degree of reserves' working out (Sv) as of January 1, 209 is less or equal to 0.05, the tax rate of 0 roubles in respect of the quantity of the mineral extracted on a specific subsoil plot shall apply before attaining the accumulated volume of oil extraction 15 million tons on subsoil plots located fully or partially on the territory of the Nenets Autonomous Area, the Yamal Peninsula in the Yamal-Nenets Autonomous Area and on condition that the time period of developing mineral reserves of a subsoil plot does not exceed or is equal to 7 years from January 1, 2009.
13) natural combustible gas (except for accompanying gas) injected into a seam for maintaining the seam pressure when extracting gas condensate within the limits of a single subsoil plot in compliance with a technical mining project. The quantity of natural combustible
gas injected in a seam for maintaining the seam pressure which is taxable at the 0 per cent rate shall be estimated by a tax payer independently on the basis of the data shown in the forms of the federal state statistical observation approved in the established procedure.
14) oil on the subsoil plots located in full or in part in the Black Sea, pending the attainment of the accumulated oil production volume of 20 million tons on a subsoil plot and on condition that the time period of development of mineral resources at the subsoil plot does not exceed or is equal to 10 years in respect of the licence for subsoil use for the purpose of exploration and extraction of minerals and does not exceed or is equal to 15 years in respect of the licence for subsoil use simultaneously for geological investigation (exploration) and extraction of minerals from the date of the state registration of an relevant licence for subsoil use.
As regards the subsoil plots in respect of which the licence for using them is issued before January 1, 2012 and whose reserves' exhaustion degree (Sv) as of January 1, 2012 is less than or equal to 0.05, the tax rate of 0 roubles in respect of the quantity of the mineral extracted on a specific subsoil plot shall apply pending the attainment of the accumulated oil production volume of 20 million tons on the subsoil plots located in full or in part in the Black Sea and on condition that the time period of development of mineral resources on a subsoil plot does not exceed or is equal to 10 years starting from January 1, 2012;
15) oil on the subsoil plots located in full or in part in the Sea of Okhotsk, pending the attainment of the accumulated oil production volume of 30 million tons on a subsoil plot and on condition that the time period of development of mineral resources at the subsoil plot does not exceed or is equal to 10 years in respect of the licence for subsoil use for the purpose of exploration and extraction of minerals and does not exceed or is equal to 15 years in respect of the licence for subsoil use simultaneously for geological investigation (exploration) and extraction of minerals from the date of the state registration of the relevant licence for subsoil use.
As regards the subsoil plots in respect of which the licence for using them is issued before January 1, 2012 and whose reserves' exhaustion degree (Sv) as of January 1, 2012 is less than or equal to 0. 05, the tax rate of 0 rubles in respect of the quantity of the mineral extracted on a specific subsoil plot shall apply pending the attainment of the accumulated oil production volume of 30 million tons on the subsoil plots located in full or in part in the Sea of Okhotsk and on condition that the time period of development of mineral resources on a subsoil plot does not exceed or is equal to 10 years starting from January 1, 2012;
16) oil on the subsoil plots located in full or in part to the north of latitude 65 degrees North in full or in part within the boundaries of the Yamal Nenets Autonomous Area, except for the subsoil plots located in full or in part in the territory of the Yamal peninsula within the boundaries of the Yamal-Nenets Autonomous Area, pending the attainment of the accumulated oil production volume of 25 million tons on a subsoil plot and on condition that the time period of development of mineral resources at the subsoil plot does not exceed or is equal to 10 years in respect of the licence for subsoil use for the purpose of exploration and extraction of minerals and does not exceed or is equal to 15 years for the licence for subsoil use simultaneously for geological investigation (exploration) and extraction of minerals from the date of the state registration of the relevant licence for subsoil use.
As regards the subsoil plots in respect of which the licence for using them is issued before January 1, 2012 and whose reserves' exhaustion degree (Sv) as of January 1, 2012 is less than or equal to 0.05, the tax rate of 0 roubles in respect of the quantity of the mineral extracted on a specific subsoil plot shall apply pending the attainment of the accumulated oil
production volume of 25 million tons on the subsoil plots located in full or in part to the north of latitude 65 degrees North in full or in part within the boundaries of the Yamal Nenets Autonomous Area, except for the subsoil plots located in full or in part in the territory of the Yamal peninsula within the boundaries of the Yamal-Nenets Autonomous Area, and on condition that the time period of development of mineral resources on a subsoil plot does not exceed or is equal to 10 years starting from January 1, 2012;
17) conditioned tin ore extracted on subsoil plots located in full or in part in the territory of the Far Eastern federal circuit for the time period from January 1, 2012 until December 31, 2017 inclusive;
18) combustible natural gas on the subsoil plots located in full or in part on the Yamal peninsula in the Yamal Nenets Autonomous Area which is used solely for making liquefied natural gas pending the attainment of the accumulated volume of combustible natural gas production of 250 milliard cubic meters on a subsoil plot and on condition that the time period of developing the resources of a subsoil plot does not exceed 12 years starting from the first day of the month in which the production of combustible natural gas used solely for making liquefied natural gas was started;
19) gas condensate jointly with combustible natural gas used exclusively for making liquefied natural gas on the subsoil plots located in full or in part on the Yamal peninsula in the Yamal Nenets Autonomous Area pending the attainment of the accumulated volume of gas condensate production of 20 million tons on a subsoil plot and on condition that the time period of developing the resources of a subsoil plot does not exceed 12 years starting from the first day of the month in which the production of gas condensate jointly with combustible natural gas used solely for making liquefied natural gas was started;
1.1. The degree of resources' exhaustion (Sv) of a specific subsoil plot for the purpose of applying the tax rate of 0 roubles for the reasons provided for in Subitems 8, 10-12 and 14-16 of Item 1 of this article shall be independently calculated by a taxpayer on the basis of the data of the approved state balance sheet of mineral resources in compliance with Item 4 of this article.
In so doing, the initial recoverable oil reserves shall be determined as the sum of the reserves belonging to Categories A, B, C1 and C 2 for a specific subsoil plot in compliance with the data of the state balance sheet of mineral resources: on the subsoil plots cited in Subitems 10-12 of Item 1 of this article - as of January 1, 2008, on the subsoil plots cited in Subitems 14- 16 of Item 1 of this article - as of January 1, 2011.
2. Unless otherwise established by Item 1 of this Article, taxes shall be levied at the tax rate of:
1) 3.8 per cent, as regards the extraction of potassium salts; 2) 4.0 per cent, as regards the extraction of: peat; shale oil; apatite-nipheline, apatite and phosphorite ores; 3) 4.8 per cent for the extraction of conditioned ferrous metal ore; 4) 5.5 per cent for the extraction of: radioactive metal raw materials; non-metal mining chemical raw materials (except for potassium salts, apatite-niphelimic,
apatite and phosphorite ores);
non-metal raw materials used mainly in the construction industry; natural salt and pure sodium chloride; underground industrial and thermal waters; nephelines and bauxites; 5) 6.0 per cent for the extraction of: non-metal mining raw materials; bituminous rocks; concentrates and other intermediate products containing gold; other minerals which are not included into other groupings; 6) 6.5 per cent for the extraction of: concentrates and other intermediate products containing precious metals (except for
gold); precious metals which are useful components of multi-component complex ore (except
for gold); quality piezo-optical raw material, high-purity quartz raw material and gem raw material
products; 7) 7.5 per cent for the extraction of mineral water and therapeutic muds; 8) 8.0 per cent for the extraction of: conditioned non-ferrous metal ores (safe for nephelines and bauxites); rare metals either occurring in their own deposits or present in ores with other mineral
resources; multi-component complex ores, as well as useful components of complex ores, except for
precious metals; natural diamonds, other precious and semi-precious stones; 9) 446 roubles (for the period from January 1 through December 31, 2012, inclusive and
470 roubles (starting from January 1, 2013) per 1 ton of dry, desalinized and stabilized oil produced. For this, the said tax rate shall be multiplied by the coefficient showing the dynamics of world oil prices (Kts), by the coefficient showing the degree of reserves' exhaustion in respect of a specific subsoil plot (Kv) and by the coefficient showing the value of reserves of a specific subsoil plot (Kz) which shall be determined in compliance with Items 3, 4 and 5 of this Article;
10) 556 roubles (for the period from January 1 up to December 31, 2012 inclusive), 590 roubles (for the period from January 1 to December 31, 2013 inclusive), 647 roubles (starting from January 1, 2014) for 1 ton of gas condensate recovered from all kinds of deposits of hydrocarbon materials;
Federal Law No. 338-FZ of November 28, 2011 reworded Subitem 11 of Item 2 of Article 342 of this Code. The new wording shall enter into force from January 1, 2012 but at the earliest upon the expiry of a month from the day of the official publication of the said Federal Law and at the earliest on the first day of a regular tax period for tax on extraction of minerals
11) 509 roubles (for the period from January 1 up to December 31, 2012 inclusive), 582 roubles (for the period from January 1 up to December 31, 2013 inclusive), 622 roubles (starting from January 1, 2014) for 1 000 cubic meters of gas when extracting combustible natural gas from all kinds of hydrocarbon materials' deposits. With this, taxation shall be carried out at the rate fixed by this subitem which is multiplied by the coefficient of 0.493 (for the period from January 1 up to December 31, 2012 inclusive), 0.455 (for the period from January 1 up to December 31, 2013 inclusive) and 0.447 (starting from January 1, 2014) when extracting combustible natural gas from all kinds of hydrocarbon materials' deposits by the following categories of taxpayers:
taxpayers which are not within the whole tax period the owners of the facilities forming part of the Unified Gas Supply System;
taxpayers which are not within the whole tax period the organizations in which the owners of the facilities forming part of the Unified Gas Supply System participate and the total share of such participation exceeds 50 per cent.
The tax rate subject to the cited coefficient shall be rounded to the whole rouble in compliance with the effective rounding procedure;
12) 47 roubles per 1 ton of extracted anthracite; 13) 57 roubles per 1 ton of extracted coking coal; 14) 11 roubles per 1 ton of extracted lignite; 15) 24 roubles per 1 ton of extracted coal, except for anthracite, coking coal and lignite. The tax rates cited in Subitems 12-15 in respect of coal shall be multiplied by the
deflating coefficients which are fixed for each kind of coal cited in Subitem 1.1 of Item 2 of Article 337 of this Code on a quarterly basis for every following quarter with the account taken of the fluctuation of coal prices in the Russian Federation for the previous quarter, as well as by the deflating coefficients that have been applied earlier in compliance with this paragraph. Deflating coefficients shall be fixed and subject to official publication in the procedure established by the Government of the Russian Federation.
Taxpayers that have conducted at their own expense prospecting and exploration of the mineral deposits/fields they are mining or which have reimbursed the state in full for the expenses incurred towards the prospecting and exploration of an appropriate quantity of reserves of such minerals and which have been relieved as of July 1, 2001 under federal law from their duty to make deductions towards renewal of mineral and raw material reserves in respect of exploitation of such deposits/fields shall pay tax on the minerals extracted in a specific licence tract with the co-efficient of 0.7 being applied.
3. The coefficient showing the dynamic of world oil prices (Kts) shall be determined by a taxpayer independently on an annual basis by multiplying the average level of the Urals oil price within the tax period shown in US dollars per barrel (Ts), decreased by 15, by the average value of the US dollar exchange rate within the tax period in respect of the rouble of the Russian Federation established by the Central Bank of the Russian Federation (R) and divided by 261:
R Kts = (Ts - 15) x ─── .
261
The average level of Urals oil prices within an expired tax period shall be determined as the sum of simple averages of purchasing and selling prices in world crude oil markets (in the Mediterranean and Rotterdam markets) for all days of sales divided by the number of days of sales in the relevant tax period. Average levels of Urals crude oil prices in world crude oil markets for an expired month (in the Mediterranean and Rotterdam markets) shall become public through official sources of information at the latest on the 15th day of the following month in the procedure established by the Government of the Russian Federation. In the absence of said information in reports of the official sources of information, the average level of Urals crude oil prices in world crude oil markets within an expired month (in the Mediterranean and Rotterdam markets) shall be determined by a taxpayer independently.
The average value of the exchange rate of the US dollar against the rouble of the Russian Federation established by the Bank of Russia shall be determined by a taxpayer independently as the simple average of the exchange rate of the US dollar against the rouble of the Russian Federation established by the Central Bank of the Russian Federation for all days
of the relevant tax period. The Kts coefficient estimated in the procedure determined by this Item shall be
approximated to the 4th digit in compliance with the effective approximation procedure.
4. The coefficient showing the degree of resource working on a specific subsoil plot (Kv) shall be determined by a taxpayer in the procedure established by this Item.
If the degree of resource working on a specific subsoil plot, exceeds or is equal to 0.8 and is less or equal to 1, the Kv coefficient shall be estimated on the basis of the following formula:
N Kv = 3.8 - 3.5 x ------,
V
Where N - is the total oil production volume on a specific subsoil
thereof)
of
plot (including
according to the
losses
data of
in
the
the production
state balance sheet
year
V
mineral resources approved in the year, preceding the
of the tax period; - is the initial unit oil resources endorsed in
the
increment established procedure subject to oil recource
of and writing-off (except for writing off resources
and produced oil and losses in the production thereof)
to determined as the total of resources pertaining
in Categories A, B, C1 and C2 on a specific subsoil plot
mineral compliance with data of the state balance sheet of
resources from January 1, 2006.
Where the degree of resource working on a specific subsoil plot exceeds 1, the Kv coefficient shall be taken as equal to 0.3.
In other cases which are not specified by paragraphs two and six of this Item, the Kv coefficient shall be taken as equal to 1.
The degree of resource working on a specific subsoil plot (Sv) shall be estimated by a taxpayer independently on the basis of data from the approved state balance sheet of mineral resources as the quotient of dividing the total oil production volume on a specific subsoil plot (including losses in the production thereof) (N) by the initial unit oil resources (V). For this, the initial unit oil resources endorsed in the established procedure subject to oil resources' increment and writing off (except for writing off produced oil resources and losses in the productuin thereof) shall be determined as the total resources pertaining to Categories A, B, C1
and C2 in respect of a specific subsoil plot in compliance with data of the state balance sheet of mineral resources as of January 1, 2006.
Abrogated from January 1, 2009. paragraphs 10 - 13 are abrogated from April 1, 2011. The Kv coefficient estimated in the procedure determined by this Item shall be
approximated to the 4th digit in compliance with the effective approximation procedure.
5. The coefficient showing the value of reserves of a specific subsoil plot (Kz) shall be determined by a taxpayer in the procedure established by this item.
Where the value of initial recoverable oil reserves (Vz) at a specific subsoil plot is below 5 million tons and the degree of reserves' exhaustion of a specific subsoil plot estimated in the procedure established by this item is below or equal to 0.05, the KZ ratio shall be calculated according to the following formula:
Kz=0,125×Vz+0,375,
Where Vz stands for the initial recoverable oil reserves in million tons accurate to the third decimal place after the dot, endorsed in the established procedure subject to the oil reserves' increment and writing off (except for writing off reserves of produced oil and extraction loss) and estimated as the sum of the reserves pertaining to Categories A, B, S1 and S2 in respect of a specific subsoil plot according to the data of the state balance sheet of minerals endorsed in the year preceding the year of the tax period.
The degree of reserves' exhaustion for a specific subsoil plot (Svz) in respect of which the licence for using it is granted before January 1, 2012 shall be determined as of January 1, 2012 on the basis of data of the state balance sheet of minerals' reserves, endorsed in 2011, as the quotient of dividing the sum of accumulated resources of produced oil on a specific subsoil plot (N) by the initial recoverable oil reserves (Vz) of the specific subsoil plot.
The degree of reserves' exhaustion for a specific subsoil plot (Svz) in respect of which the licence for using it is granted starting from January 1, 2012 shall be determined as of January 1 of the year in which the licence for using subsoil is granted on the basis of data of the state balance sheet of minerals' reserves endorsed in the year preceding the year, when the licence for subsoil use is received, as the quotient of dividing the sum of accumulated resources of produced oil on a specific subsoil plot (N) by the initial recoverable oil reserves (Vz) of a specific subsoil plot.
If oil reserves are inserted in the state balance sheet of mineral reserves in the year preceding the year of the tax period or in the year of the tax period, the sum of accumulated resources of produced oil on a specific subsoil plot (N) and the initial recoverable oil reserves (Vz) for applying the Kz ratio shall be independently determined by a taxpayer on the basis of an opinion of the state expert examination of oil reserves endorsed by the federal executive power body engaged in keeping in the established procedure the state balance sheet of mineral reserves, and after endorsement of the state balance sheet of mineral reserves shall be specified in the procedure established by this item.
Where the value of the initial recoverable reserves (Vz) of a specific subsoil plot exceeds or is equal to 5 million tons and/or the degree of reserves' exhaustion (Svz) of a specific subsoil plot determined in the procedure established by this item exceeds 0.05, the Kz coefficient shall be taken as equal to 1.
Where the sum of accumulated resources of produced oil in respect of a specific subsoil plot (N) exceeds the initial recoverable oil reserves (Vz) applied in estimating the Kz ratio according to the formula shown in this item, the Kz ratio equal to 1 shall be applied to the excessive sum.
The Kz ratio estimated in the procedure determined by this item shall be rounded to the forth character in compliance with the effective rounding procedure.
The procedure for determining the Kz ratio cited in this item shall not apply to oil taxable at the rate of 0 roubles fixed by Item 1 of this article. In so doing, the Kz ratio shall be taken as equal to 1.
Article 343. Procedure for Calculating and Paying the Tax
1. The amount of tax on extracted mineral resources, if not otherwise provided for by this Article, shall be calculated as an appropriate percentage share of a tax base corresponding to the tax rate.
The amount of the tax on dry, desalinized and stabilized oil, accompanying gas, combustible natural gas from all types of hydrocarbon raw material deposits and coal shall be estimated as the product of the appropriate tax rate and the amount of the tax base.
2. The sum total of the tax shall be calculated in respect of the results of each tax period for each type of extracted mineral resources, if a different procedure for tax estimation is not established by this article. The tax shall be payable to the budget at the location of each track of subsoil a taxpayer is allowed to use in compliance with the laws of the Russian Federation. With this, if the amount of tax is not estimated in compliance with this article for each subsoil plot on which a mineral is being extracted, the amount of payable tax shall be calculated proceeding from the share a mineral extracted at each tract of subsoil in the total quantity of the extracted mineral of an appropriate type.
3. The amount of tax calculated with regard to the mineral resources extracted beyond the territory of the Russian Federation shall be payable to the budget at the location of an organisation or the place of residence of an individual businessmen.
4. When a taxpayer applies the tax deduction established by Article 343.1 of this Code, the amount of tax on coal shall be estimated for each subsoil plot on which coal is being extracted as the product of the appropriate tax rate and the amount of the tax base which is reduced by the sum of the cited tax deduction.
5. When a taxpayer applies the tax deduction established by Article 343.2 of this Code, the tax amount estimated by the taxpayer in compliance with this article on the basis of the results of the tax period for dehydrated, desalted and stabilized oil produced at the subsoil plots cited in Item 2 or 3 of Article 343.2 of this Code shall be reduced by the sum of the cited tax deduction. Should the sum of the tax deduction estimated for the tax period in respect of the subsoil plots cited in Items 2 and 3 of Article 343.2 of this Code exceed the tax amount estimated in respect of these subsoil plots in compliance with this article on the basis of the results of this tax period, the rate of the tax deduction shall be taken as being equal to the tax amount estimated in respect of these subsoil plots.
Article 343.1. Procedure for Reducing the Amount of Tax Estimated When Extracting Coal by the Expenses Connected with the Provision of Safe Conditions and Protection of Labour
1. Taxpayers, at their choice there, may reduce the amount of tax estimated for a tax period when extracting coal on a subsoil plot by the sum of the expenses being economically sound and proved by documents that have been made (incurred) by a taxpayer in a tax period and which are connected with the provision of safe conditions and protection of labour while extracting coal on the given subsoil plot (tax deduction) in the procedure established by this article or may account the cited expenses when estimating the tax base for tax on organisations' profit in compliance with Chapter 25 of this Code.
The procedure for recognising the expenses cited in this item must be shown in the accounting policy for taxation purposes. It is allowed to change the cited procedure at most once every five years.
2. The ceiling value of the tax deduction applicable in compliance with this article shall be independently estimated by a taxpayer as the product of the sum of tax estimated when
extracting coal on each land plot for a tax period and the Kt ratio determined in the procedure established by this article.
3. The Kt ratio shall be estimated for each subsoil plot in compliance with the procedure established by the Government of the Russian Federation subject to the degree of methane concentration on the subsoil plot where coal is extracted, as well as subject to the inflammation
property of coal in the bed of the subsoil plot where coal is extracted. The value of the Kt ratio estimated in compliance with this article for each subsoil plot shall be fixed in the accounting
policy of a taxpayer for taxation purposes. The value of the Kt ratio may not exceed 0.3. 4. If the actual sum of the expenses made (incurred) by a taxpayer in a tax period and
connected with the provision of safe conditions and protection of labour in coal mining exceeds the ceiling sum of the tax deduction estimated in compliance with Item 2 of this article, the amount of such excess shall be accounted for when determining the tax deduction within 36 tax periods after the tax period in which such expenses were made (incurred) by the taxpayer.
5. The tax deduction shall comprise the following kinds of the expenses made (incurred) by a taxpayer and connected with the provision of safe conditions and protection of labour in coal mining (according to the list established by the Government f the Russian Federation):
1) the taxpayer's material outlays determined in the procedure provided for by Chapter 25 of this Code;
2) the taxpayer's outlays on acquisition and/or creation of depreciable property; 3) the expenses made (incurred) by the taxpayer in case of fitting out, additional
equipping, reconstruction, modernization and technical upgrading of fixed assets. 6. The kinds of expenses connected with the provision of safe conditions and protection
of labour in coal mining accounted for in estimation of the tax deduction in compliance with this article shall be established in the accounting policy for taxation purposes.
7. The taxpayers that do not have the amount of tax estimated for a tax period may account the expenses provided for by Item 5 of this article when determining the tax deduction in the procedure established by this article starting from the tax period in which they become bound to estimate tax.
Article 343.2. A Procedure for Reduction of the Tax Amount Estimated for Production of Dehydrated, Desalted and Stabilised Oil by the Sum of the Tax Deduction in Connection with Oil Production at the Subsoil Plots Which Are Located in Full or in Part within the Boundaries of the Republic of Tatarstan (Tatarstan) or within the Boundaries of the Republic of Bashkortostan
1. A taxpayer is entitled to reduce the sum total of tax estimated in compliance with Article 343 of this Code for production of dehydrated, desalted and stabilized oil by the tax deductions established by this article.
2. When producing oil on the subsoil plots located in full or in part within the boundaries of the Republic of Tatarstan (Tatarstan) or within the boundaries of the Republic of Bashkortostan in respect of which the licence for their use had been issued before July 1, 2011 and whose initial recoverable reserves of oil are equal to 2 500 million tons or more as of January 1, 2011 per each of them, the sum of the tax deduction for a tax period shall be estimated in the aggregate in respect of the subsoil plots cited in this item in million roubles on
the basis of the following formula:
630,6×Kp .
The tax deduction estimated in compliance with this item shall apply in respect of the tax periods from January 1, 2012 up to December 31, 2016 inclusive.
3. As for oil production on the subsoil plots located in full or in part within the boundaries of the Republic of Bashkortostan, in respect of which the licence for their use was issued before July 1, 2011 and whose initial recoverable reserves of oil are equal to 200 million tons or more as of January 1, 2011 per each of them, the sum of the tax deduction for a tax period shall be estimated in the aggregate in respect of the subsoil plots cited in this item in million roubles on the basis of the following formula:
193,5×Kp .
The tax deduction estimated in compliance with this item shall apply in respect of the tax periods from January 1, 2012 up to December 31, 2015 inclusive.
4. For the purposes of application of Items 2 and 3 of this article, the ratio showing the rate of the customs tax duty for crude oil (Kp ) shall be estimated in the following procedure:
1) the ratio Kp shall be taken as being equal to 1, if in the tax period where the tax deduction is applied, the rate of the export customs duty for crude oil is applied whose integral part does not exceed the sum of 229.2 US dollars for 1 ton and 60 per cent of the difference between the average price of Urals crude oil formed within the monitoring period in the world oil stock markets (Mediterranean and Rotterdam ones) in US dollars per 1 ton and 182.5 US dollars;
2) the ratio Kp shall be taken as being equal to 0 in the event of failure to satisfy the terms provided for by Subitem 1 of this item.
5. If there is no information about the average price of Urals crude oil formed within the monitoring period in the world oil stock markets (Mediterranean and Rotterdam ones) from official sources, a taxpayer shall independently estimate the average price of Urals crude oil for the monitoring period in the world oil stock markets (Mediterranean and Rotterdam ones) for the purpose of determining the tax deduction.
6. If within the tax period various rates of the export customs duty for crude oil are applied, for the purposes of this article shall be used the average weighted rates of the established export customs duty for the tax period estimated subject to the number of calendar days in the tax period in which the cited rates of the export customs duty were applied.
7. For the purposes of this article, the code of crude oil in compliance with the Commodity Classification of Foreign Economic Activities shall be defined by the Ministry of Finance of the Russian Federation.
According to Federal Law No. 110-FZ of July 24, 2002 Article 344 of this Code in the wording of Federal Law No. 57-FZ of May 29, 2002 shall be put into effect from January 1, 2003 See the previous text of the Article
Article 344. Terms for Payment of Tax The amount of tax payable according to the results of a tax period shall be paid at the
latest on the 25th day of the month following the expired tax period.
Article 345. Tax Return
Federal Law No. 57-FZ of May 29, 2002 amended Item 1 of Article 345 of this Code The amendments shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law and shall cover the legal relations arising from January 1, 2002 See the previous text of the Item
1. The taxpayer's duty to file a tax return occurs beginning from the tax period in which the actual extraction of mineral resources commenced.
A tax declaration shall be submitted by a taxpayer to the tax agencies at the location (place of residence) of the taxpayer.
2. The tax return shall be filed not later than the last date of the month following the past tax period.
Article 345.1. Procedure for Providing Data by the Managerial Bodies of the State Subsoil Fund, as well as by the Authorities Exercising Control over the Use of Natural Resources
1. The federal executive power body keeping in the established procedure the state balance sheet of mineral resources shall forward to the tax authorities data of the state balance sheet of mineral resources as of the first day of every calendar year, including the following information:
1) denomination of a subsoil user; 2) requisite elements of the licence for subsoil use; 3) information about the cumulative production of oil (including production loss thereof)
and about the initial recoverable reserves of oil endorsed in the established procedure, subject to the oil reserves increment and writing off (except for writing off produced oil reserves and production loss) all categories thereof for each specific subsoil plot;
4) data on the extraction of anthracite, coking coal and lignite and actual loss in the extraction thereof (from the angle of beds).
2. The data shall be provided after issuance of the balance sheet of mineral reserves as of the first day of every calendar year but at latest on the first day of the following calendar year.
Article 346. Abrogated. Federal Law No. 187-FZ of December 29, 2001 supplemented this Code with Section VIII.1. This Section shall enter into force from January 1, 2002 but not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law
Section VIII.1. Special Tax Regimes
Federal Law No. 147-FZ of November 11, 2003 reworded Chapter 26.1 of this Code. The new wording shall enter into force from January 1, 2004 See the previous text of the Chapter
Chapter 26.1. A Taxation System for Agricultural Producers (Uniform Agricultural Tax)
Article 346.1. The General Terms for Application of the Taxation System for Agricultural Producers (Uniform Agricultural Tax)
1. A taxation system for agricultural producers (uniform agricultural tax) (hereinafter referred to in this Chapter as the uniform agricultural tax) is established by this Code and shall be applicable along with other taxation procedures provided for by the legislation of the Russian Federation on taxes and fees.
2. Organisations and individual businessmen that are agricultural commodity producers in compliance with this Article shall be entitled to switch over voluntarily to payment of uniform agricultural tax in the procedure provided for by this Chapter.
3. Organisations that are payers of uniform agricultural tax shall be relieved of the duty to pay tax on the profits of organisations (except for tax paid on income taxable at the tax rates provided for by Items 3 and 4 of Article 284 of this Code), tax on the property of organisations. Organisations which are payers of uniform agricultural tax shall not be deemed payers of value- added tax (except for value-added tax payable in compliance with this Code when importing commodities into the territory of the Russian Federation and other territories under its jurisdiction, as well as the value-added tax payable in compliance with Article 174.1 of this Code).
Abrogated from January 1, 2010. Other taxes and fees shall be payable by the organisations, which have switched over to
paying the uniform agricultural tax, in compliance with other taxation procedures provided for by the legislation of the Russian Federation on taxes and fees.
Individual businessmen who are payers of uniform agricultural tax shall be relieved of the duty to pay tax on incomes of natural persons (in respect of the incomes derived from business activities, except for tax paid on income taxable at the tax rates provided for by Items 2, 4 and 5 of Article 224 of this Code), tax on the property of natural persons (in respect of the property used for the exercise of business activities). Individual businessmen who are payers of agricultural tax shall not be deemed payers of value-added tax (except for value-added tax payable in compliance with this Code when importing commodities into the territory of the Russian Federation and other territories under its jurisdiction, as well as the value-added tax payable in compliance with Article 174.1 of this Code).
Abrogated from January 1, 2010. Other taxes and fees shall be payable by individual businessmen, which have switched
over to paying the uniform agricultural tax, in compliance with other taxation procedures provided for by the legislation of the Russian Federation on taxes and fees.
4. Organisations and individual businessmen paying the uniform agricultural tax shall not be discharged from the duties of tax agents provided for by this Code.
5. The rules provided for by this Chapter shall be extendable to peasant (individual) farms.
Article 346.2. Taxpayers 1. Organisations and individual businessmen known as agricultural commodity producers
and paying the uniform agricultural tax in the order established by this Chapter shall be deemed to be the payers of the uniform agricultural tax (hereinafter referred to in this Chapter as taxpayers).
2. For the purposes of this Chapter, as agricultural commodity producers shall be deemed organisations and individual businessmen producing agricultural products, engaged in their primary and subsequent (industrial) processing (including using rented fixed assets) and selling these products, provided that in the total incomes from the sale of goods (works, services) of such organisations and individual businessmen the share of income from the sale of their agricultural produce, including the produce of its primary processing made by them from
their own agricultural raw materials, makes up not less than 70 per cent, and also agricultural consumer cooperatives (processing, marketing (trading), supplying, truck gardening, vegetable gardening and stock-raising cooperatives) recognised as such in conformity with Federal Law No. 193-FZ of December 8, 1995 on Agricultural Cooperation, whose share of incomes from the sale of agricultural products of members of these cooperatives, including preprocessed products made by these cooperatives of agricultural raw materials made by members of these cooperatives, and also from performed works (services) for members of these cooperatives constitutes in the total income derived from the sale of commodities (works, services) at least 70 per cent.
2.1. For the purposes of this Chapter, as agricultural commodity producers shall likewise be deemed:
1) town-forming and settlement-forming Russian fishing organisations whose number of workers taking account of their family members residing together with them is at least half of the population of an appropriate inhabited locality and which satisfy the conditions established by Paragraphs Three and Four of Subitem 2 of this Item;
2) fishing organisations and individual businessmen, if they meet the following conditions: their average number of workers determined in the procedure established by the federal
executive power body in charge of statistics does not exceed 300 persons per tax period; in the total incomes derived from the sale of commodities (works or services) the share of
income from selling their catches of aquatic biological resources and/or fish and other products made by their own forces from aquatic biological resources constitutes at least 70 per cent per tax period;
they are engaged in fishing with the use of fishing vessels which they own or use under contract of freight (of bare bout charter and time-charter).
2.2. For organisations and individual businessmen engaged in subsequent (industrial) processing of preprocessed products which are made by them from the agricultural raw materials produced by them or of agricultural raw materials produced by members of agricultural consumer cooperatives the share of incomes from selling preprocessed products made by them of the agricultural raw materials of their own production and the share of income from selling the preprocessed products made by members of agricultural consumer cooperatives from agricultural raw materials of their own production in the total incomes from selling products made by them of agricultural raw materials produced by them or of agricultural raw materials produced by members of agricultural consumer cooperatives shall be determined on the basis of correlation of outlays on making the agricultural products and preprocessing of the agricultural products and of the total outlays on making products of the agricultural raw materials produced by them.
3. For the purpose of this Chapter agricultural products include products of plant-growing in agriculture, forestry and lock-farming (including products as a result of breeding fish and other water biological resources), the concrete types of which are determined by the Government of the Russian Federation in a accordance with the All-Russia Classifier of Products. With this, agricultural products shall include catches of aquatic biological resources, fish and other products made of the aquatic biological resources cited in Items 4 and 5 of Article 333.3 of this Code, as well as catches of aquatic biological resources extracted (caught) outside the exclusive economic zone of the Russian Federation in compliance with international treaties made by the Russian Federation in the field of fishery and preservation of aquatic biological resources, fish and other products made on fishing vessels from the aquatic biological resources extracted (caught) outside the exclusive economic zone of the Russian Federation in
compliance with international treaties made by the Russian Federation in the field of fishery and preservation of aquatic biological resources.
4. The procedure for attributing products to primary processing products obtained from the internal agricultural raw material shall be established by the Government of the Russian Federation.
5. The agricultural commodity producers cited below are entitled to move over to payment of the uniform agricultural tax, provided that they meet the following conditions:
1) agricultural commodity producers (except for the agricultural producers cited in Subitems 2-4 of this Item), if on the basis of the working results for the calendar year preceding the year when an organisation or an individual businessman files an application for transfer to payment of the uniform agricultural tax the share of income from selling agricultural products made by them, including preprocessed products made by them of the agricultural raw materials of their own production in the total incomes from selling commodities (works or services) constitutes at least 70 per cent;
2) agricultural commodity producers that are agricultural consumer cooperatives, if on the basis of the results for the calendar year preceding the calendar year when they file an application for transfer to payment of the uniform agricultural tax in the total incomes from selling commodities (works and services) the share of income from the sale of agricultural products made by members of the agricultural consumer cooperatives, including preprocessed products made by these cooperatives of agricultural raw materials of members of these cooperatives, as well as from carried out works (services), constitutes at least 70 per cent for members of these cooperatives;
3) agricultural commodity producers being fishing organisations which are town-forming and settlement-forming Russian fishing organisations, if they meet the following conditions:
in the total incomes from selling commodities (works and services) for the calendar year preceding the calendar year when these organisations file applications for transfer to payment of the uniform agricultural tax the share of income from selling their catches of aquatic biological resources and/or fish and other products made by their own forces of aquatic biological resources constitutes at least 70 per cent;
they are engaged in fishery with the use of fishing vessels which they own or use under contracts of freight (of bare boat charter and time-charter);
4) agricultural commodity producers that are fishing organisations (except for those cited in Subitem 3 of this Item) and individual businessman from the start of the following calendar year, if they meet the following conditions:
the average number of workers determined in the procedure established by the federal executive body in charge of statistics for each of the two calendar years preceding the calendar year when an organisation or an individual businessman files an application for transfer to payment of the uniform agricultural tax does not exceed 300 persons;
in the total incomes from selling commodities (works and services) for the calendar year preceding the calendar year when an application for transfer to payment of the uniform agricultural tax is filed the share of income derived from selling their catches of aquatic biological resources and/or fish and other products made by them from aquatic biological resources by their own forces constitutes at least 70 per cent;
5) organisations newly established in the current year (except for the organisations cited in Subitems 6 and 7 of this Item) from the start of the following calendar year, if in the total incomes from selling commodities (works and services) on the basis of the results of the last accounting period in the current calendar year determined in connection with application of a different tax treatment the share of income from selling the agricultural products made by these organisations, including preprocessed products made by them of agricultural raw materials of
their own production, constitutes at least 70 per cent; 6) agricultural consumer cooperatives newly established in the current calendar year
from the start of the following calendar year, if in the total incomes from selling commodities (works and services) for the last accounting period in the current calendar year determined in connection with application of a different tax treatment the share of income from selling agricultural products made by members of the agricultural consumer cooperatives, including preprocessed products made by these cooperatives of agricultural raw materials of members of these cooperatives, as well as from carried out works (services) for members of these cooperatives constitutes at least 70 per cent;
7) fishing organisations newly established in the current calendar year or newly registered individual businessmen are entitled to file an application for transfer to payment of the uniform agricultural tax from the start of the next calendar year, provided that they meet the following conditions:
on the basis of the results of the last accounting period in the current calendar year the average number of workers determined in the procedure established by the federal executive body in charge of statistics does nor exceed 300 persons (this standard does not extend to town-forming and settlement-forming Russian fishing organisations);
in the total amount of incomes from selling commodities (works and services) for the last accounting period in the current calendar year determined in connection with application of a different tax treatment, the share of income from selling fish and/or objects of aquatic biological resources, including products of their primary processing made by their own forces from the fish and/or objects of aquatic biological resources caught by them constitutes at least 70 per cent;
If they are engaged in fishing with the use of fishing vessels which they own or use on the basis of contracts of freight (of bare boat charter and time-charter);
8) newly registered in the current calendar year individual businessmen (except for the individual businessmen cited in Subitem 7 of this Item) from the start of the following calendar year, if for the period before October 1 of the current year in the total incomes from selling commodities (works and services) in connection with the exercise of business activities by such individual businessmen the share of income from selling agricultural products made by them, including preprocessed products made by them of the agricultural raw material of their own production constitutes at least 70 per cent.
On the transfer to payment of the uniform agricultural tax by fishing economic organisations and individual businessmen from January 1, 2009, see Federal Law No. 314-FZ of December 30, 2008
For the purposes of this Item, incomes derived from sale shall be determined in the procedure provided for by Articles 248 and 249 of this Code and the incomes cited in Article 251 of this Code shall not be taken into account.
6. The following bodies shall have no right to change-over to the payment of the uniform agricultural tax:
1) abrogated from January 1, 2009; 2) the organisations and individual businessmen engaged in the production of excisable
goods; 3) the organisations and individual businessmen carrying out business activity in the
sphere of gambling games;
4) treasury, budget-financed and autonomous institutions.
7. The organisations and individual businessmen, transferred in keeping with Chapter
26.3 of this Code to the payment of the uniform tax on the imputed income for particular types of activity in one or several types of business, shall have the right to change-over to the payment of the uniform agricultural tax in respect of other types of their business activity. The restrictions introduced by Item 5 of the present Article as regards the volume of income from the sale of their agricultural products, including products of primary processing, put out from their own agricultural raw material and the amount of income derived from the sale of agricultural products made by members of agricultural consumer cooperatives, as well as from works (services) carried out for members of these cooperatives, shall be determined on the basis of all the types of activity of these organisations and individual businessmen.
As regards the sale by the taxpayers of the uniform agricultural tax of their agricultural products, including products of primary processing, obtained by them from their own agricultural raw material or of agricultural products made by members of agricultural consumer cooperatives, including preprocessed products made by these cooperatives of agricultural raw materials produced by members of these cooperatives, through their shops, trade outlets, dining-rooms and cook-houses, the taxation system in the form of a uniform tax on imputed income from particular types of activity shall not be used in conformity with Chapter 26.3 of this Code.
Article 346.3. Procedure for, and Terms of, Starting and Finishing the Application of Uniform Agricultural Tax
1. Agricultural commodity producers wishing to switch over to payment of the uniform agricultural tax shall file an application with the tax body at the their location (place of residence) within the period from October 20 to December 20 of the year preceding the year, from which agricultural commodity producers switch over to paying the uniform agricultural tax. With this, agricultural commodity producers shall indicate in the application for switching over to payment of the uniform agricultural tax the data on the share of income derived from the sale of the agricultural products made by them, including the preprocessed products made by them of agricultural raw materials of their own production or the data on the share of income derived from the sale of agricultural products made by members of agricultural consumer cooperatives, including preprocessed products made by these cooperatives of agricultural raw materials produced by members of these cooperatives, as well as from carrying out works (rendering services) for members of these cooperatives, in the total income from the sale of commodities (works, services) derived on the basis of the results of the calendar year preceding the year when an organisation or individual businessman file an application for switching over to payment of the uniform agricultural tax.
2. A newly established organisation or a newly registered individual businessman shall be entitled to file an application in respect of switching over to payment of uniform agricultural tax within a five-day term as of the date of registration with a tax authority stated in the certificate of registration with the tax authority issued in compliance with Item 2 of Article 84 of this Code. In that case, the organisation or individual businessman shall be deemed switched over to payment of uniform agricultural tax in the current tax period as of the date of registration with a tax authority stated in the certificate of registration with the tax authority.
3. Taxpayers, that have switched over to paying the uniform agricultural tax, shall not be entitled to switch over to other taxation procedures prior to the end of the tax period.
4. If on the basis of the results of the tax period a taxpayer does not meet the conditions established by Items 2, 2.1, 5 and 6 of Article 346.2 of this Code, he shall be deemed having lost the right to apply the uniform agricultural tax from the start of the tax period when the said
limitation is not observed and/or the non-compliance with the established conditions is detected. For this the restrictions in respect of the amount of income derived from the sale of
agricultural products made by a taxpayer, in particular from the sale of agricultural products made by members of agricultural consumer cooperatives, including preprocessed products made by the taxpayer from agricultural raw materials produced by him, in particular preprocessed products made by an agricultural consumer cooperative of agricultural raw materials produced by members of this cooperative, as well as from carrying out works (rendering services) for members of these cooperatives, shall be defined on the basis of all kinds of activities exercised by them.
A taxpayer that has lost the right to application of the uniform agricultural tax shall be obliged within one month after the expiry of the tax period in which the restriction, specified in Paragraph One of this Item, was not observed and (or) in which there was non-compliance with the requirements, established by Items 2, 2.1, 5 and 6 of Article 346.2 of this Code, to re- calculate for the total tax period the tax obligations in respect of value-added tax, tax on profits of organisations, tax on income of natural persons, tax on the property of organisations and tax on the property of natural persons in the procedure provided for by the legislation of the Russian Federation on taxes and fees for newly established organisations or newly registered individual businessmen. The taxpayer specified in this Paragraph shall pay penalties for untimely payment of the said taxes and advance payments in respect of them in the following procedure:
if, according to the results of a tax period, a taxpayer has violated the requirements established by Items 2 and 2.1 of Article 346.2 of this Code and has not recalculated the payable tax amounts in the procedure established by paragraph three of this Item, then penalties shall be charged for each calendar day of the delay of performing the duty of paying the relevant tax starting from the next day after the time established by paragraph three of this Item for recalculating the payable tax amounts;
if an organisation or an individual businessman has violated the requirements established by Items 5 and 6 of Article 346.2 of this Code for switching to payment of the uniform agricultural tax and has groundlessly applied the said tax, then penalties shall be charged for each calendar day of the delay of performing the duty of paying the tax (making an advance tax payment) which should have been paid in accordance with the general taxation regime starting from the day following the day established by the legislation on taxes and fees for paying the relevant tax (making an advance tax payment) in the tax period for which the uniform agricultural tax was groundlessly applied.
5. A taxpayer shall be obliged to notify the tax authority of his switch over to another taxation procedure effected in compliance with Item 4 of this Article within fifteen days after the expiry of a reporting (tax) period.
6. Payers of the uniform agricultural tax shall be entitled to switch over to other taxation procedure from the start of a calendar year upon notifying on it the tax body at the location of an organisation (at the place of residence of an individual businessman) at the latest on January 15 of the year when they plan to switch over to other general taxation procedure.
7. Taxpayers that have switched from paying the uniform agricultural tax to other taxation procedure, shall be entitled to switch over to paying the uniform agricultural tax once more at earliest in one year, as of forfeiting the right to pay the uniform agricultural tax.
8. The amounts of the value-added tax accepted for deduction by agricultural commodity producers in the procedure stipulated by Chapter 21 of this Code prior to the transfer to the payment of the uniform agricultural tax for goods (works, services), including the fixed assets and intangible assets, acquired for the performance of operations deemed to be objects of taxation for the value-added tax, shall not be subject to restoration (payment to the budget) in the transfer to the payment of the uniform agricultural tax.
If an organisation or individual businessman that have switched over from payment of
uniform agricultural tax to another taxation procedure are recognised to be payers of value- added tax in compliance with Chapter 21 of this Code, the amounts of value-added tax allocated to them in respect of commodities (works, services), including the fixed asses and intangible assets acquired before switching to other taxation procedure, shall not be deductible when estimating value-added tax.
Article 346.4. Object of Taxation The object of taxation shall be the incomes decreased by the amount of expenditures.
Article 346.5. Procedure for Determining and Recognising Incomes and Expenditures
1. When determining the object of taxation, the following incomes shall be taken into account:
incomes derived from sale, which are determined in compliance with Article 249 of this Code;
non-sale incomes determined in compliance with Article 250 of this Code. When determining the object of taxation, the following shall not be taken into account: the income cited in Article 251 of this Code; incomes of organisations taxable with the tax on profits of organisations at the tax rates
provided for by Items 3 and 4 of Article 284 of this Code in the procedure established by Chapter 25 of this Code;
incomes of an individual businessman taxable with the tax on incomes of natural persons at the tax rates provided for by Items 2, 4 and 5 of Article 224 of this Code in the procedure established by Chapter 23 of this Code.
2. When determining the object of taxation, taxpayers shall decrease their incomes by the following outlays:
1) outlays on acquisition, construction and production of fixed assets, as well as completion of construction and of equipment, reconstruction, updating and technological re- equipment of fixed assets (subject to the provisions of Item 4 and Paragraph Six of Subitem 2 of Item 5 of this Article);
2) outlays on acquisition of intangible assets and creation of intangible assets by a taxpayer proper (subject to the provisions of Item 4 and Paragraph Six of Subitem 2 of Item 5 of this Article);
3) outlays on repairing fixed assets (including leasehold ones); 4) rental payments (including leasing ones) for tenement (including those for leased
property); 5) tangible expenditures, including outlays on acquisition seeds, seedlings, planting stock
and other seeding, fertilizers, fodder, medicines, biological preparations and plant protectants; 6) outlays on labour wages, compensation, temporary disability benefits in compliance
with laws of the Russian Federation; 6.1) outlays on taking the occupational safety measures provided for by normative legal
acts of the Russian Federation and outlays connected with maintenance of premises and equipment of the health units which are located directly in the territory of organisations;
7) outlays on obligatory and voluntary insurance which include insurance premiums under all types of obligatory insurance, including insurance premiums for obligatory pension insurance, obligatory social insurance in case of temporary disability and in connection with motherhood, obligatory medical insurance, obligatory professional illnesses, as well as under the following types of voluntary insurance:
voluntary insurance of transport vehicles (including those held on lease); voluntary freight insurance; voluntary insurance of fixed assets of a production purpose (including those held on
lease), intangible assets, non-completed capital construction projects (including those held on lease);
voluntary insurance of risks connected with building and assembly works; voluntary insurance of inventory holdings; voluntary insurance of agricultural crop and animals; voluntary insurance of other property used by a taxpayer in the exercise of activities
aimed at deriving profit; voluntary insurance of liability for causing damage, if such insurance is a condition of a
taxpayer exercising activities in compliance with international obligations of the Russian Federation or generally accepted international requirements;
See the Instructions on the Procedure for Accounting and Spending Assets of Obligatory Social Insurance endorsed by Decision of the Social Insurance Fund of the Russian Federation No. 22 of March 9, 2004
8) amounts of value-added tax in respect of the commodities (works, services), acquired and paid for by a taxpayer, the outlays on their acquisition or payment for them to be included into composition of outlays in compliance with this Article;
9) the amount of interest payable for the provision and use of monetary funds (credits, loans), as well as outlays connected with paying for services rendered by credit organisations, in particular, connected with the sale of foreign currency when collecting tax, fees, penalties or fines in the procedure provided for by Article 46 of this Code;
10) outlays on ensuring fire safety in compliance with laws of the Russian Federation, outlays on the services related to guarding property, servicing fire alarm systems, outlays on acquiring fire prevention and other guarding services;
Federal Law No. 306-FZ of November 27, 2010 and Federal Law No. 395-FZ of December 28, 2010 amended Subitem 11 of Item 2 of Article 346.5 of this Code. The amendments shall enter into force from January 1, 2011
11) the amount of customs payments made, when importing (exporting) commodities onto the territory of the Russian Federation, which are not returnable to taxpayers in compliance with the customs legislation of the Customs Union and the customs legislation of the Russian Federation;
12) outlays on the maintenance of official transport vehicles, as well as outlays on compensation for using private passenger cars and motor-cycles for official trips at the rates established by the Government of the Russian Federation;
13) outlays on business trips, especially: on covering an employee's travelling expenses to the place of destination and back to the
place of his permanent work; on renting living quarters. As regards this expense item, there shall be likewise
reimbursable an employee's outlays on paying for additional services rendered at hotels (safe for the outlays on services at bars and restaurants, outlays on services rendered at hotel rooms and outlays on using recreational and health improving facilities);
on per diem allowances or field allowances; on formalization and issuance of visas, passports, vouchers, invitations and other similar
documents; on consular and airfield fees, fees for the right of entry, passage and transit of motor and
other transport vehicles, for using sea channels and other similar structures, as well as other similar payments and fees;
14) outlays on paying to a notary for the notarial legalization of documents. With this, such outlays shall be acceptable within the limits of the tariffs endorsed in the established procedure;
15) outlays on accounting, audit and legal services; 16) outlays on publishing accounting reports, as well as on publishing and other
disclosing of different information, where the duty of such publicizing (disclosure) is placed on a taxpayer under laws of the Russian Federation;
17) outlays on office supplies; 18) outlays on paying for postal, telephone, telegraph and other similar services, outlays
on paying for communication services; 19) outlays connected with acquiring the right to use software and databases under
contracts made with the right owners. To said outlays there shall likewise pertain those on updating software and databases;
20) outlays on advertising produced (acquirable) and (or) sellable commodities (works, services), on the trademark and service mark;
21) outlays on preparation and mastering of new production lines, work-shops and units; 22) outlays on catering the personnel engaged in agricultural works; 22.1) outlays on catering for the crews of sea and river vessels at the rate established by
the Government of the Russian Federation; 23) amounts of the taxes and fees payable in compliance with the laws of the Russian
Federation on taxes and fees; 24) outlays on covering the cost of the commodities acquired for their further sale
(decreased by the amount of the expenditures shown in Subitem 8 of this Item), including outlays connected with acquisition and sale of the said commodities, including outlays on storage, servicing and transportation;
25) outlays on informational and consultative services; 26) outlays on training and re-training of persons on the staff of a taxpayer on a
contractual basis in the procedure provided for by Item 3 of Article 264 of this Code; 27) court costs and arbitration fees; 28) outlays in the form of fines, penalties and (or) other sanctions, paid on the basis of an
effective court decision for failure to discharge contractual or debtor's obligations, as well as outlays on repair of damage;
29) outlays on training at educational institutions of secondary professional and higher professional education of specialists for taxpayers. The said outlays shall be accountable for the purposes of taxation on condition that training agreement (contracts) shall be made with the natural persons trained at the said educational institutions which provide for their professional work for a taxpayer within at least three years after graduating from the appropriate educational institution;
30) outlays in the form of negative difference in exchange, rising in the course of reappraisal of property in the form of currency values and claims (obligations) whose value is shown in foreign currency, and also with respect to foreign currency bank accounts, which is carried out in connection with changes in the official exchange rate of foreign currency with respect to the rouble of the Russian Federation established by the Central Bank of the Russian Federation;
31) outlays on acquisition of property rights to land plots, including outlays on acquiring the right to make a contract of lease of land plots on condition of making the said contract of lease, including the following:
to land plots from among land of agricultural purpose;
to land plots that are under state or municipal ownership where buildings, structures and constructions used for making agricultural products are located;
32) outlays on acquisition of cattle calves for subsequent formation of the main flock, productive cattle, poultry chicks and fry;
33) outlays on maintenance of camps and temporary settlements connected with agricultural production, as regards pasture cattlebreeding;
34) outlays on payment of commission fees, broker's fees and remunerations under agency contracts;
35) outlays on products' certification; 36) periodical (current) payments for enjoying the rights to the results of intellectual
activities and individualization means (in particular, the rights arising from industrial patents, patents for a design and other types of intellectual property);
37) outlays on carrying out (in the instances established by the legislation of the Russian Federation) an obligatory assessment for the purpose of the exercise of control over the correctness of paying taxes, if there is a dispute as to the estimation of the tax base, as well as outlays on the appraisal of property when determining its market value for the purpose of pledging it;
38) payment for supplying information about registered rights; 39) outlays on payment for the services of specialized organisations related to the issue
of cadastral and technical registration documents (inventory) in respect of immovable property units (including right-proclaiming documents in respect of land plots and documents related to survey of land plots);
40) outlays on payment for the services of specialised organisations related to carrying out an expert examination, inspection and issue of opinions and to provision of other documents that must be available when applying for a licence (permit) to exercise a specific type of activity;
41) outlays connected with participation in sales (tenders, auctions) held when placing orders to supply the agricultural products cited in Item 3 of Article 346.2 of this Code;
42) outlays in the from of losses caused by mortality of poultry and cattle within the limits of the standards endorsed by the Government of the Russian Federation;
43) amounts of port dues, outlays on paying for pilots' services and other similar expenses;
44) outlays in the form of losses caused by natural disasters, fires, accidents, epizootics and other emergency situations, including outlays connected with prevention and liquidation of their consequences.
3. The outlays, indicated in Item 2 of this Article, shall be recognised on condition of their compliance with the criteria stated in Item 1 of Article 252 of this Code.
The outlays indicated in Subitems 5, 6, 7, from 9 to 21, 26 and 30 of Item 2 of this Article shall be recognised in conformity to the procedure provided for calculating the value- added tax on organisations in compliance with Articles 254, 255, 263, 264, 265 and 269 of this Code.
4. Outlays on acquiring (erecting, manufacturing, completion of construction and equipment, reconstruction, updating and technological re-equipment) fixed assets, as well as outlays on acquisition (creation by a taxpayer proper) of intangible assets, shall be recognisable in the following procedure:
1) in respect of outlays on acquisition (construction, manufacture) during the application of the uniform agricultural tax of fixed assets, as well as in respect of outlays on completion of construction and of equipment, reconstruction, updating and technological re-equipment of fixed
assets done within the said period - as of the time of putting these fixed assets into operation; in respect of intangible assets acquired (created by a taxpayer proper) when applying
uniform agricultural tax - from the time of entering these intangible assets into account books; 2) in respect of the acquired (erected, manufactured) fixed assets, as well as intangible
assets acquired (created by a taxpayer proper) prior to switching over to payment of uniform agricultural tax, the cost of the fixed assets and intangible assets shall be includable into outlays in the following procedure:
with regard to the fixed assets and intangible assets having a useful life up to three years inclusive - within the first calendar year of the applying uniform agricultural tax;
with regard to the fixed assets and intangible assets having a useful life from three to 15 years inclusive: within the first calendar year of applying the uniform agricultural tax - 50 per cent of the cost thereof, within the second calendar year of applying it - 30 per cent of the cost of it and within the third calendar year of applying it - 20 per cent of its cost;
with regard to fixed assets having a useful life of over 15 years - within the first 10 years after switching over to payment of uniform agricultural tax in equal shares of the cost of the fixed assets and intangible assets.
For that, within a tax period these outlays shall be recognisable in equal shares. If a taxpayer has switched over to payment of the uniform agricultural tax from the time of
his registration with the tax authorities, the cost of fixed assets and intangible assets shall be recognisable on the basis of the initial cost of this property determined in the procedure established by the legislation of the Russian Federation on accounting.
If a taxpayer has switched over to payment of the uniform agricultural tax from another taxation procedure, the cost of fixed assets and intangible assets shall be accounted for in the procedure established by Items 6.1 and 9 of Article 346.6 of this Code.
When determining the time of the useful life of fixed assets, one should follow the Classification of Fixed Assets Included in Depreciation Groups endorsed by the Government of the Russian Federation in compliance with Article 258 of this Code. The useful life of the types of the fixed assets that are not shown in this Classification shall be established by taxpayers in compliance with specifications and recommendations of producing organisations.
Fixed assets, the rights to which are subject to state registration in compliance with the legislation of the Russian Federation, shall be accounted for within the composition of outlays in compliance with this Article from the time when the fact of filing documents for registration of the said rights, proved by documents, took place. The said provision, insofar as regards obligatory observance of the condition to prove the fact of filing documents for registration by documents, shall not extend to the fixed assets put into operation prior to January 31, 1998.
The terms of useful life of intangible assets shall be determined in compliance with Item 2 of Article 258 of this Code.
In the event of selling (transferring) fixed assets and intangible assets acquired (erected, manufactured, created by a taxpayer proper) prior to the expiry of three years as of the time of accounting outlays on their acquisition (erection, manufacture, completion of construction and of equipment, reconstruction, updating and technological re-equipment, as well as creation by a taxpayer proper) within the composition of outlays in compliance with this Chapter (as regards fixed assets and intangible assets with a term of useful life over 15 years - prior to the expiry of 10 years as of the time of their acquisition (erection, manufacture, completion of construction and of equipment, reconstruction, updating and technological re-equipment, as well as creation by a taxpayer proper), the taxpayer shall be obliged to re-estimate the tax base for the whole period of use of such fixed assets and intangible assets from the time of their registration within the composition of outlays on acquisition (erection, manufacture, completion of construction and of equipment, reconstruction, updating and technological re-equipment, as well as creation by a taxpayer proper) to the date of sale (transfer) subject to the provisions of Chapter 25 of this
Code and to pay an additional amount of tax and penalties. The fixed assets and intangible assets recognised as depreciable property in compliance
with Chapter 25 of this Article subject to the provisions of this Chapter shall be includable into the composition of fixed assets and intangible assets for the purposes of this Chapter, while outlays on completion of construction and equipment, reconstruction, updating and technological re-equipment of fixed assets shall be determined subject to the provisions of Item 2 of Article 257 of this Code.
4.1. Outlays on acquisition of property rights to land plots shall be evenly accountable within the composition of outlays in the time period determined by a taxpayer but at least within seven years. Amounts of outlays shall be accounted in equal shares for the reporting and tax periods.
Sums of outlays on acquisition of property rights to land plots are subject to inclusion into the composition of outlays, after the taxpayer actually pays for property rights to the land plots, in the amount of paid sums and if the fact of filing documents for the state registration of the said rights is proved by documents where it is provided for by the legislation of the Russian Federation.
For the purposes of this Item, proving the fact of filing documents for the state registration of property rights documentally means a notice of receipt by the body engaged in keeping cadastral records, in keeping the state cadastre of immovable property and the state registration of rights to immovable property and transactions therewith of the documents for the state registration of the said rights.
The said outlays shall be shown as of the last day of an accounting (tax) period and shall only be taken into account in respect of land plots used for exercising business activities.
5. A taxpayer's incomes and outlays shall be recognised in the following procedure:
1) for the purposes of this Chapter, the date of receiving incomes shall be deemed the date of funds entering bank accounts and (or) to the cashier's office, of receipt of other property (works, services) and (or) property rights, as well as of repayment of debts in another way (the cash method).
In the event of the purchaser using bills of exchange in settlements concerning the commodities (works, services) and (or) property rights acquired by him, the date of receiving incomes by the taxpayer shall be deemed the date of paying a bill of exchange (the date of receiving monetary funds from the drawer of a bill of exchange or from other person liable under said bill of exchange) or the date of transfer by the taxpayer of said bill of exchange to a third person on the basis of an endorsement;
The sums of payment received for rendering assistance to self-employment of unemployed citizens and for promoting the creation by unemployed citizens who have started their own businesses of additional jobs for job placement of unemployed citizens on account of budgets of the budget system of the Russian Federation in compliance with the programmes endorsed by the appropriate state power bodies shall be accounted in the composition of incomes within three tax periods with concurrent showing of appropriate sums in the composition of expenses within the limits of actually made expenses of each tax period which are provided for by the terms under which the cited sums of payment are received.
In the event of breaking the terms under which the payments provided for by Paragraph Three of this Subitem are received, the sums of received payments shall be shown in full within the composition of incomes of the tax period in which the terms are broken. If upon the expiry of the third tax period the amount of the received payments cited in Paragraph Three of this subitem exceeds the sum of the expenses accounted in compliance with this item, the remaining sums which are not accounted shall be shown in full within the composition of
incomes of this tax period. Financial support assets received in the form of subsidies in compliance with the Federal
Law on Developing Small and Medium Scale Entrepreneurship in the Russian Federation shall be shown within the composition of receipts in proportion to the expenditures actually made on account of this source but at most within two tax periods as from the date when they are received. If upon the end of the second tax period the amount of received financial support assets cited in this item exceeds the amount of the admitted expenditures actually made on account of this source, the difference between the cited amounts shall be shown in full within the composition of receipts of this tax period;
2) a taxpayer's outlays shall be deemed spendings after their actual making. For the purposes of this Chapter, as payment for commodities (works, services) and (or) property rights shall be deemed termination of obligations of the taxpayer acquiring the said commodities (works, services) and (or) property rights with respect to the seller which is directly connected with the supply of these commodities (carrying out the works or rendering services) and (or) the transfer of the property rights.
For this outlays shall be accountable within the composition of outlays subject to the following specifics:
material outlays, including outlays on acquisition of raw materials (including outlays on acquisition of seeds, seedlings, planting stock and other seeding, fertilizers, fodder, medicines, biological preparations and plant protectants), as well as outlays on labour wages, shall be accountable within the composition of outlays at the time of paying off debts by way of deducting monetary funds from a taxpayer's settlement account or making payment by the cashier's office or, in the event of paying off debts in some other way, at the time of such paying off. A similar procedure shall apply in respect of paying interest for using borrowed assets (including bank credits) and payment for services rendered by third persons;
outlays on payment for commodities acquired for their further sale, including the outlays connected with acquisition and sale of the said commodities, in particular outlays on their storage, servicing and carriage, shall be accountable for within the composition of outlays after their actual making;
outlays on paying taxes and fees shall be accountable for within the composition of outlays in the amount actually paid by a taxpayer. If there are arrears in payment of taxes and fees, the outlays on their paying off shall be accountable for within the composition of outlays within the limits of actually paid-off arrears during the reporting (tax) periods when a taxpayer pays off the said arrears;
outlays on acquisition (erection, manufacture), completion of construction and equipment, reconstruction, updating and technological reequipment of fixed assets, as well as outlays on acquisition (creation by a taxpayer proper) of intangible assets, accountable for in the procedure, provided for by Item 4 of this Article, shall be shown on the last day of the reporting (tax) period at the rate of paid amounts. For this the said outlays shall be only accountable for with respect to the fixed assets and intangible assets used in the exercise of business activities;
In the event of a taxpayer issuing a bill of exchange to pay for acquired commodities (works, services) and (or) property rights, outlays on acquisition of the said commodities (works, services) and (or) property rights shall be accountable for after paying the said bill of exchange. A taxpayer when transfers to the seller as payment for acquired commodities (works, services) and (or) property rights a bill of exchange issued by a third person, outlays on acquisition of the said commodities (works, services) and (or) property rights shall be accountable for on the date of transferring the said bill of exchange for the acquired commodities (carried out works or rendered services) and (or) property rights. The outlays, specified in this Subitem, shall be accountable for on the basis of the contract price but at most in the amount of debt stated in the
bill of exchange; 3) taxpayers, determining incomes and outlays in compliance with this Chapter, shall not
take account within the composition of incomes and outlays of summational differences, if under the terms of a contract an obligation (claim) is shown in conditional monetary units.
6. Abolished from January 1, 2006. 7. Abolished from January 1, 2006. 8. Organisations shall be obliged to register their activities' indices required for
calculating the tax base and the amount of the uniform agricultural tax on the basis of accounting data subject to the provisions of this Chapter.
Individual businessmen shall register incomes and outlays for the purpose of estimation of the tax base for uniform agricultural tax in the register of incomes and outlays of individual businessmen applying the taxation procedure for agricultural commodity producers (uniform agricultural tax) the form and procedure for filling out which shall be endorsed by the Ministry of Finance of the Russian Federation.
Article 346.6. Tax Base 1. As the tax base there shall be deemed incomes in money terms less the amount of
expenditures. 2. Incomes and expenditures, shown in foreign currency, shall be accountable in the
aggregate with the incomes and expenditures shown in roubles. With this, incomes and expenditures, shown in foreign currencies, shall be recalculated in roubles on the basis of the official exchange rate of the Central Bank of the Russian Federation established on the date of receiving incomes and (or) incurring expenses.
3. Incomes derived in kind shall be taken into account while determining the tax base on the basis of the contract price subject to the market prices determinable in a procedure similar to that for determining the market prices established by Article 105.3 of this Code.
4. When determining the tax base, incomes and expenditures shall be determined as the accrued total from the start of a tax period.
5. Taxpayers are entitled to decrease the tax base for a tax period by the amount of the losses incurred within the previous tax periods. With this, for the purposes of this Chapter, losses shall mean the excess of expenditures over incomes determined in compliance with Article 346.5 of this Code.
Taxpayers are entitled to transfer losses to future tax periods within 10 years following the tax period when these losses are suffered.
Taxpayers are entitled to transfer to the current tax period the amount of loss incurred in the previous tax period.
Losses that are not transferred to the next year may be transferred in full or in part to any year from among the following nine years.
If taxpayers have suffered losses within more than one tax period, such losses may be only transferred to future tax periods in the order of suffering them.
In the event of termination by taxpayers of their activities because of re-organisation, the taxpayers that are legal successors thereof are entitled to reduce the tax base in the procedure and under the terms provided for by this Item by the amount of losses incurred by re-organised companies before the time of re-organisation thereof.
Taxpayers are obliged to keep the documents proving the amount of incurred losses and the amount by which the tax base for each tax period has been decreased within the total time period of enjoying the right to decrease the tax base by the amount of loss.
The losses incurred by taxpayers, when applying other taxation procedures, shall not be
recognised when switching over to payment of the uniform agricultural tax. The losses incurred by taxpayers, when paying the uniform agricultural tax, shall not be
recognised, when switching over to other taxation procedures. 6. Organisations, which prior to switching over to payment of the uniform agricultural tax
had used the accruals method of estimation of tax on the profits of organisations, shall observe the following rules when switching over to payment of the uniform agricultural tax:
1) there shall be included into the tax base, as on the date of switching over to payment of the uniform agricultural tax, the amounts of monetary funds gained prior to switching over to payment of the uniform agricultural tax as payments under the contracts which are carried out by taxpayers after switching over to payment of the uniform agricultural tax;
2) abolished from January 1, 2007; 3) there shall not be included into the tax base the monetary funds gained after switching
over to payment of the uniform agricultural tax, if under the accounting rules with the use of the accruals method said amounts were included into incomes, when estimating the tax base for the profit tax of organisations in compliance with Chapter 25 of this Code;
4) the outlays, made by organisations after switching over to payment of the uniform agricultural tax, shall be deemed the expenditures deductible from the tax base on the date, when they are incurred, if such expenses were covered prior to switching over to payment of uniform agricultural tax, or on the date of covering, if such expenses were covered after organisations' switching over to payment of the uniform agricultural tax;
5) there shall not be deductible from the tax base the monetary funds paid after switching over to payment of the uniform agricultural tax to cover organisations' expenditures, if prior to switching over to payment of the uniform agricultural tax such expenditures had been lost, when estimating the tax base for the profit tax of organisations in compliance with Chapter 25 of this Code;
6) material outlays and outlays on labour wages pertaining to incomplete production as of the date of switching over to payment of the uniform agricultural tax, which are paid prior to switching over to payment of the uniform agricultural tax, shall be taken into account when determining the tax base for uniform agricultural tax in the reporting (tax) period when finished products are made;
7) outlays on acquisition of quotas (shares) of procurement (catching) of aquatic biological resources, which are actually paid before the transfer to payment of uniform agricultural tax and which are not charged to expenditures when determining the tax base, shall be included into the tax base as of the date of transfer to payment of uniform agricultural tax.
6.1. When an organisation transfers to payment of the uniform agricultural tax, there shall be accounted on the date of such transfer the residual value of acquired (erected, manufactured) fixed assets and acquired (created by an organisation proper) intangible assets, paid prior to switching over to payment of the uniform agricultural tax, in the form of a difference between the price of acquisition (erection, manufacture, creation by the organisation proper) of the fixed assets and intangible assets and the amount of charged depreciation in compliance with the requirements of Chapter 25 of this Code.
When transferring to payment of uniform agricultural tax, an organisation, applying the simplified taxation procedure in compliance with Chapter 26.2 of this Code, shall show in its accounts as of the date of such transfer the residual value of acquired (erected, manufactured) fixed assets and of acquired (created by the organisation proper) intangible assets determined in compliance with Item 3 of Article 346.25 of this Code.
When transferring to payment of the uniform agricultural tax, an organisation, applying the taxation system in the form of uniform tax on imputed earnings for some types of activity in compliance with Chapter 26.3 of this Code, shall show in the accounts as of the date of such
transfer the residual value of the acquired (erected, manufactured) fixed assets and acquired (created by the organisation proper) intangible assets, paid prior to switching over to payment of the uniform agricultural tax, in the form of the difference between the price of acquisition (erection, manufacture, creation by the organisation proper) of fixed assets and intangible assets and the amount of depreciation charged in the procedure, established by the legislation of the Russian Federation on accounting, for the period of applying the taxation system in the form of the uniform tax on imputed earnings for certain types of activities.
7. Organisations which have paid the uniform agricultural tax shall observe the following rules when switching over to estimation of the tax base for tax on the profits of organisations by using the accruals method:
1) incomes in the amount of proceeds from the sale of commodities (carrying out of works, rendering of services, transfer of property rights) gained within the period of application of the uniform agricultural tax which are not paid for (partially paid for) before the date of switching over to estimation of the tax base for profit tax on the basis of the accruals method shall be recognised within the composition of incomes;
2) outlays on acquisition within the period of application of uniform agricultural tax of commodities (works, services, property rights) which had not be paid (partially paid) by a taxpayer before the date of switching over to estimation of the tax base for profit tax on the basis of the accruals method shall be recognised within the composition of expenses, unless otherwise provided for by Chapter 25 of this Code.
7.1. The incomes and expenses cited in Subitems 1 and 2 of Item 7 of this Article shall be recognised as incomes (expenses) of the month when switching to estimation of the tax base for tax on profit of organisations with application of the accruals method took place.
8. If an organisation switches over from payment of uniform agricultural tax to other taxation procedures (except for the taxation system in the form of uniform tax on imputed earnings for certain types of activities) and has the fixed assets and intangible assets, in respect of which outlays on their acquisition (erection, manufacture, creation by the organisation proper) are not fully included into the outlays within the period of applying the uniform agricultural tax in the procedure provided for by Subitem 2 of Item 4 of Article 346.5 of this Code, the residual value of these fixed assets and intangible assets in the accounts as of the date of such transfer shall be determined by decreasing the residual value of these fixed assets and intangible assets, determined as of the time of switching over to payment of the uniform agricultural tax, by the amount of the outlays made within the period of application of the uniform agricultural tax which are determinable in the procedure provided for by Subitem 2 of Item 4 of Article 346.5 of this Code.
9. Individual businessmen, when switching over from other taxation procedures to payment of the uniform agricultural tax and from the uniform agricultural tax to other taxation procedures, shall apply the rules provided for by Items 6.1 and 8 of this Article.
10. Taxpayers, transferred in respect of some types of activity to payment of the uniform tax on imputed earnings for certain types of activities in compliance with Chapter 26.3 of this Code, shall keep separate accounts of incomes and outlays for different special taxation procedures. If it is impossible to separate incomes while estimating the tax base for taxes calculated under different special tax procedures, these outlays shall be distributed in proportion to shares of incomes in the total volume of incomes derived while applying the said special taxation procedures.
Incomes and outlays pertaining to the types of activity, in respect of which the taxation system in the form of uniform tax on imputed earnings for individual types of activities is applied in compliance with Chapter 26.3 of this Code (subject to the provisions established by this
Chapter), shall not be taken into account when estimating the tax base for the uniform agricultural tax.
Article 346.7. Tax Period. Report Period 1. The tax period shall be a calendar year. 2. The report period shall be six months.
Article 346.8. Tax Rate The tax rate shall be established in the amount of 6 per cent.
Article 346.9. Procedure for Estimating and Paying the Uniform Agricultural Tax. Entry of the Amount of the Uniform Agricultural Tax
1. The uniform agricultural tax shall be estimated as a percentage of the tax base corresponding to the tax rate.
2. Taxpayers shall estimate, subject to the results of a report period, the amount of the advance payment of the uniform agricultural tax on the basis of the tax rate and actually derived incomes decreased by the amount of expenses estimated as the accrued total from the start of the tax period through the six-month period.
The advance payments on the uniform agricultural tax shall be made not later than 25 calendar days from the day of the expiry of the reporting period.
3. Advance payments of the uniform agricultural tax made shall be entered on account of the uniform agricultural tax payment on the basis of the results of the tax period.
4. The uniform agricultural tax and an advance payment of the uniform agricultural tax shall be payable by taxpayers at the location of an organisation (the residence place of an individual businessman).
5. Uniform agricultural tax, payable on the basis of the results of a tax period, shall be paid not later than the time established by Item 2 of Article 346.10 of this Code for filing the tax declaration in respect of the relevant tax period.
6. The amount of the uniform agricultural tax shall be entered to accounts of the Federal Treasury body for their further distribution in compliance with the budget legislation of the Russian Federation.
Article 346.10. Tax Declaration 1. Taxpayers upon the expiry of a tax period shall file tax declarations with tax authorities: 1) organisations - at their location; 2) individual businessmen - at their places of residence. 2. Taxpayers shall file tax declarations on the basis of the results of the tax period at the
latest on March 31 of the year following the expired tax period. 3. Abrogated.
Federal Law No. 104-FZ of July 24, 2002 supplemented Section VIII.1 of this Code with Chapter 26.2. This Chapter shall enter into force from January 1, 2003
Chapter 26.2. The Simplified Taxation System
Article 346.11. General Provisions 1. The simplified system of taxation shall be applied by organisations and individual
businessmen together with other taxation regimes envisaged by the legislation of the Russian Federation on taxes and fees.
Transition to the simplified system of taxation or return to other taxation regimes shall be made by organisations and individual businessmen voluntarily, in accordance with the procedure, stipulated in this Chapter.
2. The application of a simplified taxation system by organisations means that they are relieved from the duty to pay organisations profit tax (except for tax paid on income taxable at the tax rates provided for by Items 3 and 4 of Article 284 of this Code), organisations property tax. The organisations using the simplified taxation system shall not be deemed payers of value- added tax, except for the value-added tax payable under this Code in the case of importation of goods into the territory of the Russian Federation and other territories under its jurisdiction, as well as of value-added tax payable in compliance with Article 174.1 of this Code.
Abrogated from January 1, 2010. Other taxes shall be paid by organisations, applying the simplified system of taxation, in
accordance with the legislation on taxes and fees.
3. The application of a simplified taxation system by individual entrepreneurs means that they are relieved from the duty to pay tax on income of natural persons (in respect of incomes derived from business activities, except for tax paid on incomes taxable at the tax rates provided for by Items 2, 4 and 5 of Article 224 of this Code), personal property tax (on property used to pursue an entrepreneurial activity). Individual entrepreneurs using the simplified taxation system shall not be deemed payers of value-added tax, except for the value-added tax payable under this Code in the case of importation of goods into the territory of the Russian Federation and other territories under its jurisdiction, as well as of value-added tax payable in compliance with Article 174.1 of this Code.
Abrogated from January 1, 2010. Other taxes shall be paid by the individual businessmen, applying the simplified taxation
system, in conformity with the legislation on taxes and fees. 4. For the organisations and individual businessmen, applying the simplified system of
taxation, the currently operating procedure for making cash payments and for submitting statistical reports shall be retained.
5. The organisations and individual businessmen, applying the simplified system of taxation, shall not be relieved of their duties as tax agents, stipulated by the Code.
Article 346.12. Taxpayers 1. Organisations and individual businessmen, who have shifted to the simplified system
of taxation and who have been applying it in the order laid down in this Chapter shall be recognised as taxpayers.
2. Organisations shall have the right to go over to the simplified system of taxation, if by the results of nine months of the year in which the organisation files an application for transition to the simplified system of taxation, the incomes defined by Article 248 of this Code did not exceed 15,000,000 roubles.
The maximum amount of incomes of an organisation specified in Paragraph 1 of this Item that limits the organisation's right to switch over to the simplified taxation system is subject to indexing by the deflator coefficient set every year for the next calendar year to take account of the variation of consumer prices for goods (works or services) in the Russian Federation over the preceding calendar year and also by the deflator coefficients that have been applied earlier in accordance with this Item. A deflator coefficient shall be determined and subject to official publication in the
procedure established by the Government of the Russian Federation.
2.1. An organisation may switch over to the simplified system of taxation if, on the results of nine months of the year in which the organisation files an application for switching over to the simplified system of taxation, the incomes determined in accordance with Article 248 of this Code have not exceeded 45 million roubles.
3. The following have no right to apply the simplified system of taxation: 1) organisations with affiliates and (or) representations; 2) banks; 3) insurers; 4) non-governmental pension funds; 5) investment funds; 6) professional securities market makers; 7) pawnshops; 8) organisations and individual businessmen, engaged in the production of excisable
commodities, as well as in the extraction and realization of useful minerals, with the exception of generally occuring useful minerals;
9) organisations and individual businessmen, engaged in the gambling business; 10) notaries engaged in private practice, the solicitors/barristers who have set up a
solicitor's/barrister's office as well as other forms of solicitors'/barristers' entities; 11) organisations, who are the parties to production sharing agreements; 12) Abolished from January 1, 2004.
13) organisations and individual businessmen, passed over the taxation system for agricultural commodity producers (the uniform agricultural tax) in conformity with Chapter 26.1 of this Code;
14) organisations for which the share of participation of other organisations exceeds 25 per cent. This restriction shall not extend:
to organisations whose authorised capital completely consists of contributions of social organisations of invalids if the average number of invalids among their personnel is not less than 50 per cent and their share in the fund of the remuneration of labour, not less than 25 per cent;
to non-commercial organisations, including consumer cooperatives carrying out their activity in accordance with Law of the Russian Federation No. 3085-I of June 19, 1992 on Consumer Cooperation (Consumer Societies, Their Unions) in the Russian Federation, and also to economic societies whose only founders are consumer societies and their unions carrying out their activity in accordance with the said Law;
to economic societies, established, in accordance with the Federal Law on Science and State Scientific-and-Technical Policy, by budgetary scientific institutions and by scientific institutions created by state academies of science, whose activity consists in practical application (introduction) of the results of intellectual activity (programs for electronic computers, data bases, inventions, utility models, industrial designs, selection achievements, topologies of integrated microcircuit chips, know-how, the exclusive rights to which belong to such scientific institutions;
to economic societies, established, in accordance with Federal Law No. 125-FZ of August 22, 1996 on Higher and Postgraduate Professional Education, by higher educational institutions which are budgetary educational institutions and by higher educational institutions created by state academies of sciences, whose activity consists in the practical application
(introduction) of the results of intellectual activity (programs for electronic computers, data bases, inventions, utility models, industrial designs, selection achievements, topologies of integrated microcircuit chips, know-how, the exclusive rights to which belong to such higher educational institutions;
15) organisations and individual businessmen, the average number of whose workers in the tax (reporting) period, defined in accordance with the procedure established by the federal executive body authorised in the sphere of statistics, exceeds 100 people;
16) the organisations whose balance value of fixed assets and intangible assets assessed under the accountancy legislation of the Russian Federation exceeds 100,000,000 roubles. For the purposes of the present Subitem account shall be taken of the fixed assets and intangible assets which are subject to depreciation and recognised as depreciable assets in accordance with Chapter 25 of this Code;
17) treasury and budget-financed institutions;
18) foreign organisations.
4. Organisations and individual businessmen, transferred under Article 26.3 of this Code to payment of the uniform tax on imputed earnings for individual types of activities in respect of one or several types of business activities, shall be entitled to apply the simplified system of taxation in respect of other types of business activities exercised by them. In doing this, limitations in respect of the personnel number and the value of fixed assets and non-pecuniary assets, established by this Chapter with regard to such organisations and individual businessmen, shall be determined on the basis of all types of activities exercised by them while the limit rate of incomes established by Items 2, 2.1 of this Article shall be determined in respect of the kinds of activities which are taxed in compliance with the general taxation regime.
Article 346.13. Procedure and Conditions for the Start and the Termination of Application of the Simplified Taxation System
1. The organisations and individual businessmen, which (who) have expressed their wish to go over to the simplified system of taxation, shall lodge an application in the period from October 1 to November 1 of the year, preceding the year, beginning with which the taxpayers go over to the simplified system of taxation, with the tax body at their location (at the place of their residence). In the application for transition to the simplified system of taxation the organisations shall report on the size of their incomes for nine months of the current year, as well as on the average listed number of employees for the said period and the residual value of fixed assets and intangible assets as of October 1 of the current financial year.
The selection of the taxation basis shall have been done by the taxpayer before the beginning of the tax period in which the simplified taxation system is used for the first time. If a change occurs in the chosen taxation basis after the filing of an application for switching to the simplified taxation system the taxpayer shall notify the tax body accordingly before December 20 of the year preceding the year in which the simplified taxation system is used for the first time.
In accordance with Federal Law No. 101-FZ of July 21, 2005 the taxpayers, that have switched to the simplified taxation system since January 1, 2003 and that have chosen incomes as tax object, are entitled to change - from January 1, 2006 - the tax object, with notification of the tax bodies no later than December 20, 2005
2. A newly formed organisation and a newly registered individual entrepreneur is entitled to file an application asking to switch to the simplified taxation system within five days after the date of its/his/her registration with a tax body specified in its/his/her certificate of registration with the tax body issued in accordance with Item 2 of Article 84 of this Code. In this case the organisation and the individual entrepreneur is entitled to apply the simplified taxation system starting from the date of its/his/her registration with the tax body specified in the certificate of registration with the tax body.
The organisations and individual entrepreneurs which in accordance with normative legal acts of representative bodies of municipal regions and urban circuits, laws of the cities of federal importance Moscow and Saint-Petersburg on the taxation system in the form of uniform tax on imputed earnings for certain kinds of activities have ceased to be payers of uniform tax on imputed income by the end of the current calendar year are entitled to switch over to the simplified taxation system starting from the beginning of the month in which their duty to pay uniform tax on imputed income ceased to exist.
3. Taxpayers, applying the simplified system of taxation, have no right to go over to another taxation regime until the end of the tax period, unless otherwise stipulated in this Article.
4. If, according to the results of an accounting (tax) period, the incomes of a taxpayer determined in accordance with Article 346.15 and Subitems 1 and 3 of Item 1 of Article 346.25 of this Code exceeded 20,000,000 roubles and/or if a breach of the requirements established by Items 3 and 4 of Article 346.12 and Item 3 of Article 346.14 of the present Code has occurred during the accounting (tax) period, such a taxpayer shall be deemed to have lost his right to practice the simplified taxation system starting from the quarter in which this excess and/or breach occurred.
In this case, the sums of taxes subject to payment if another taxation regime is applied, shall be computed and paid in the order, envisaged by the legislation of the Russian Federation on taxes and fees for the newly created organisations or the newly registered individual businessmen. The taxpayers specified in this paragraph shall not pay a penalty and fine for a late monthly payments within the quarter in which these taxpayers switched to another taxation regime.
Said in Paragraph 1 of this Item maximum amount of taxpayer's incomes limiting his right to practice the simplified taxation system shall be subject to indexing in the procedure envisaged by Item 2 of Article 346.12 of this Code.
4.1. If, on the results of a reporting (tax) period, the incomes of a taxpayer determined in accordance with Article 346.15 and with Subitems 1 and 3 of Item 1 of Article 346.25 of this Code, have exceeded 60 million roubles and/or during the reporting (tax) period there was inconformity to the requirements established by Items 3 and 4 of Article 346.12 and Item 3 of Article 346.14 of this Code, then such taxpayer shall lose the right to apply the simplified system of taxation from the beginning of the quarter in which there occurred the said excess and/or inconformity to the said requirements.
In this case the amounts of the taxes subject to payment in the use of another regime of taxation shall be calculated and paid in the procedure stipulated by the legislation of the Russian Federation on taxes and fees for newly created organisations or newly registered individual businessmen. The taxpayers mentioned in this paragraph shall not pay any penalties or fines for the untimely making of monthly payments during the quarter in which such taxpayers switched over to another taxation regime.
5. The taxpayer's duty is to inform the tax body of the taxpayer's switching to another taxation regime that has been completed in accordance with Items 4 and 4.1 of this Article,
within 15 calendar days after the expiry of the accounting (tax) period. 6. A taxpayer, applying the simplified system of taxation, has the right to go over to
another taxation regime as from the start of a calendar year, having notified the tax body to this effect not later than on January 15 of the year, in which he intends to move to another regime of taxation.
7. A taxpayer, who has passed over from the simplified system of taxation to another taxation regime, has the right to go back to the simplified system of taxation not earlier than one year after he has lost the right to apply the simplified system of taxation.
Article 346.14. Objects of Taxation 1. Recognised as an object of taxation are: - incomes; - incomes, reduced by the amount of outlays.
2. The choice of an object of taxation shall be made by the taxpayer himself, except for the case stipulated by Item 3 of this Article. The object of taxation may be changed by the taxpayer every year. The object of taxation may be changed from the beginning of the tax period if the taxpayer notifies thereof the tax body before December 20 of the year preceding the year in which the taxpayer proposes to change the object of taxation. During the tax period the taxpayer may not change the object of taxation.
3. The taxpayers being a party to a contract of simple partnership (contract of joint activity) or a contract of trust administration of property shall use incomes less expenses as their taxable object.
Article 346.15. Procedure for Defining Incomes 1. In defining the taxed items, taxpayers shall take into account the following incomes: - incomes from sales defined in accordance with Article 249 of the present Code; - extra-realization incomes, defined in conformity with Article 250 of this Code. Abrogated from January 1, 2009. Abrogated from January 1, 2009. 1.1. When determining an object of taxation, the following shall not be taken into account: 1) the incomes cited in Article 251 of this Code; 2) incomes of organisations taxable with the tax on profits of organisations at the tax
rates provided for by Items 3 and 4 of Article 284 of this Code in the procedure established by Chapter 25 of this Code;
3) incomes of an individual businessman taxable with the tax on incomes of natural persons at the tax rates provided for by Items 2, 4 and 5 of Article 224 of this Code in the procedure established by Chapter 23 of this Code.
2. Abolished from January 1, 2006. Article 346.16. Procedure for Determining Outlays 1. When defining the taxed item, the taxpayer shall reduce the derived incomes by the
following outlays: 1) expenses towards acquisition, construction and manufacture of fixed assets, as well
as towards completion of construction and equipment, reconstruction, updating and technological re-equipment of fixed assets (with due regard to Items 3 and 4 of this Article);
2) expenses towards the acquisition of intangible assets and also towards the creation of intangible assets by the taxpayer proper (with due regard to the provisions of Items 3 and 4 of this Article);
2.1) expenses on the acquisition of exclusive rights to inventions, utility models, industrial designs, computer programs, data bases, topologies of integrated microcircuits, know-how, and also rights to the use of the indicated results of intellectual activity under a licence agreement;
2.2) expenses on patenting and/or payment for services in obtaining legal protection of the results of intellectual activity, including means of individualisation;
2.3) expenses on scientific research and/or developments recognised as such in accordance with Item 1 of Article 262 of this Code;
3) the outlays on the repair of fixed assets (including of those rented); 4) rent (in particular, financial leasing) payments for rented (in particular, leased)
property; 5) material outlays; 6) outlays on the remuneration of labour, on paying temporary disability benefits in
compliance with laws of the Russian Federation;
7) outlays on all types of obligatory insurance of workers, property and liability, including insurance premiums for obligatory pension insurance and for obligatory social insurance in case of temporary disability and in connection with motherhood, obligatory medical insurance, obligatory social insurance against industrial accidents and professional illnesses, paid in conformity with the legislation of the Russian Federation;
8) the sum of value added tax on goods (works or services) acquired by the taxpayer and paid for that are to be recognised as expenses in accordance with this Article and Article 346.17 of this Code;
9) interest paid on the monetary funds (credits and loans), as well as the outlays involved in remuneration for the services rendered by credit institutions including those connected with the sale of foreign currency when collecting tax, fees, penalties and fines at the expense of the taxpayer's property in the procedure provided for by Article 46 of this Code;
10) the outlays on providing for the taxpayer's fire security in conformity with the legislation of the Russian Federation, those on the services involved in guarding the property and in servicing the fire-alarm signalling system, as well as those on the acquisition of fire protection and other guard services;
11) the amounts of customs payments made at the importation of goods into the territory of the Russian Federation and other territories under its jurisdiction which are not refundable to the taxpayer under the customs legislation of the Customs Union and the customs legislation of the Russian Federation;
12) outlays on the maintenance of official transport and those on compensation for the use of personal private cars and motorcycles for official trips within the limits of the norms, fixed by the Government of the Russian Federation;
13) the outlays on business trips, in particular on: - the worker's fares to the destination of the business trip and back to the place of his
permanent work; - the hire of living premises. In accordance with this Item of the outlays, the worker's
outlays on payment for additional services, rendered in hotels (with the exception of the outlays on services in snack-bars and in restaurants, the outlays on the servicing in the room and of the outlays for the use of recreational and health-building objects) shall also be subject to recompense;
- a daily or field allowance;
- the formalization and issue of visas, vouchers, invitations and other similar documents; - consular and airport fees, the fees for the right of entry, passage and transit of
automobile and other kinds of transport, for the use of sea channels and other similar facilities, and other similar payments and fees;
14) the remuneration to a state and (or) private notary for the notarial formalization of documents. Such outlays shall be accepted within the limits of tariffs, approved in the established order;
15) expenses towards bookkeeping, audit and legal services; 16) the outlays on the publication of business accounting reports, as well as on the
publication and other methods of revealing other information, if the legislation of the Russian Federation imposes upon the taxpayer the duty to carry out their publication (revelation);
17) outlays on stationery; 18) outlays on postal, telephone, telegraph and other similar services and outlays on the
payment for communications services; 19) the outlays, involved in the acquisition of the right to use computer software and data
bases under contracts with the possessor of the rights (under licence agreements). These outlays shall also include the outlays on the renewal of computer software and data bases;
20) the outlays on advertising the manufactured (acquired) and (or) realized commodities (works, services), the trade mark and service mark;
21) the outlays on the preparation and development of new production facilities, workshops and aggregates.
22) the amounts of taxes and fees paid under the legislation of the Russian Federation on taxes and fees, except for the amount of tax payable in compliance with this Chapter;
23) the expenses incurred as payment for the value of the goods acquired for further sale (reduced by the value of the expenses specified in Subitem 8 of this Item), as well as the expenses connected with acquisition and sale of the said goods, in particular the expenses related to storage, servicing and transportation of the goods;
24) expenses towards the disbursement of commission, agent's fees and fees under a contract of agency;
25) expenses towards the provision of services of warranty repair and servicing; 26) expenses towards confirmation of the conformity of a product or another facility,
process of production, operation, storage, transportation, sale and disposal, the performance of works or provision of services with the requirements of technical regulations, the provision of standards or contractual terms;
27) expenses towards the performance (in the cases established by the legislation of the Russian Federation) of a compulsory assessing intended to verify the correctness of tax payments if a dispute arises concerning tax base calculation;
28) payment for the provision of information on registered rights; 29) expenses towards payment for the services of specialised organisations that
manufacture documents for the purposes of registry and technical recording (stock-taking) of immovable property (including right-establishing documents for land plots and documents establishing the boundaries of land plots);
30) expenses towards the payment for the services of specialised organisations that carry out expert examinations, investigations, issue statements and provide other documents required for securing a licence (permit) for the pursuance of a specific type of activity;
31) court expenses and arbitration fees; 32) periodical (current) payments for the use of rights to the results of intellectual activity
and means of individualisation (for instance, rights arising from patents for inventions, industrial design and other types of intellectual property);
32.1) admission fees, membership fees and special fees paid in compliance with Federal Law No. 315-FZ of December 1, 2007 on Self-Regulated Organisations;
33) expenses towards training and retraining of personnel included in the taxpayer's list of staff, under a contract in the procedure envisaged by Item 3 of Article 264 of this Code;
34) expenses in the form of a negative exchange-rate difference produced as a result of a re-valuation of property in the form of foreign currency amounts and claims (obligations) whose value in denominated in a foreign currency, including the ones available on foreign currency bank accounts, such a re-valuation having been conducted in connection with the variation of the official exchange rate of the foreign currency to the Russian rouble as set by the Central Bank of the Russian Federation;
35) the expenses related to servicing of cash register equipment; 36) the expenses related to the disposal of solid domestic waste. 2. The outlays, mentioned in Item 1 of this Article, shall be accepted under the condition
that they meet the criteria, indicated in Item 1 of Article 252 of this Code. The outlays, described in Subitems 5, 6, 7, 9-21 and 34 of Item 1 of this Article, shall be
accepted in the procedure provided for the computation of the tax on the profit of organisations in Articles 254, 255, 263, 264, 265 and 269.
3. Expenses towards the acquisition (erection, manufacturing) of fixed assets, completion of construction and equipment, reconstruction, updating and technological re-equipment of fixed assets, as well as expenses towards the acquisition (creation by the taxpayer proper) of intangible assets shall be accepted as follows:
1) expenses towards the acquisition (erection, manufacturing) of fixed assets within the period of application of the simplified taxation system, as well as outlays towards completion of construction and equipment, reconstruction, updating and technological re-equipment of fixed assets effected within the said period - as of the time of putting these fixed assets into operation;
2) for intangible assets acquired (created by the taxpayer proper) within the period of application of the simplified taxation system: starting from the time when the intangible assets are recorded on the books for bookkeeping purposes;
3) in as much as it concerns the fixed assets acquired (erected, manufactured) and also the intangible assets acquired (created by the taxpayer proper) before the switching to the simplified taxation system the value of the fixed assets and of the intangible assets shall be included into expenses in the following procedure:
for fixed assets and intangible assets with a useful life of up to three years inclusive: within the first calendar year of application of the simplified taxation system;
for fixed assets and intangible assets with a useful life from three to fifteen years inclusive: 50 per cent of the value within the first calendar year of application of the simplified system, 30 per cent within the second calendar year, and 20 per cent within the third calendar year;
for fixed assets and intangible assets with a useful life of over 15 years: in equal shares of the value thereof within the first 10 years of application of the simplified taxation system.
As this is done, expenses shall be accepted for accounting periods over the tax period in equal instalments.
If a taxpayer has been practicing the simplified taxation system since he registered with tax bodies the value of fixed assets and intangible assets shall be accepted at the initial value of the property assessed in the procedure established by the legislation on bookkeeping.
If a taxpayer has switched over to the simplified taxation system from another taxation regime the value of fixed assets and intangible assets shall be taken into account in the procedure established by Items 2.1 and 4 of Article 346.25 of this Code.
The duration of useful life of a fixed asset shall be assessed on the basis of the classification of the fixed assets included in depreciation groups approved by the Government of the Russian Federation in accordance with Article 258 of this Code. The duration of useful life of a fixed asset not included in the classification shall be set by the taxpayer in accordance with its specifications or the manufacturer's recommendations.
The fixed assets to which the rights are subject to state registration in accordance with the legislation of the Russian Federation shall be recorded as expenses in accordance with this Article as of the time of documented submittal of the documents for the purpose of registering these rights. This provision, in as much as it concerns the compulsory nature of the documented submittal requirement applicable to registration documents does not extend to the fixed assets that were commissioned before January 31, 1998.
The duration of useful life of intangible assets shall be assessed in accordance with Item 2 of Article 258 of this Code.
If fixed assets and intangible assets acquired (erected, manufactured, created by the taxpayer proper) are sold (transferred) before the expiry of three years after the time when the expenses incurred to acquire (erect, manufacture, reconstruction, updating and technological re-equipment, as well as create by the taxpayer proper) them were recorded on the books as expenses in keeping with this chapter (for fixed assets and intangible assets with a useful life of over 15 years before the expiry of ten years since their acquisition (erection, manufacturing, creation by the taxpayer proper), the taxpayer shall review the tax base for the whole period of use of such fixed assets and intangible assets since the time when they were recorded as expenses towards the acquisition (erection, manufacturing, reconstruction, updating and technological re-equipment, as well as creation by the taxpayer proper) until the date of the sale (transfer), with due regard to the provisions of Chapter 25 of this Code, and shall pay an additional tax and penalty amount.
4. For the purposes of this Article, into the composition of fixed assets shall be included the fixed assets and intangible assets that are deemed depreciable assets according to Chapter 25 of this Code, while outlays on completion of construction and equipment, reconstruction, modernization and technological re-equipment of fixed assets shall be determined subject to the provisions of Item 2 of Article 257 of this Code.
Article 346.17. Procedure for Recognising Incomes and Expenses
1. For the purposes of this Chapter the following shall be deemed the date of receipt of incomes: the day when an amount of money comes to a bank account and/or is received at a cashier's counter, when other property (works or services) and/or property rights are received, and when a debt is repaid (paid) to the taxpayer otherwise (the cash method).
When in settlements of accounts for acquired goods (works or services) or property rights the buyer uses a bill of exchange, the following shall be deemed the date of receipt of income for the taxpayer: the date of bill of exchange payment (the date when an amount of money is received from the drawer of the bill or from the other person having an obligation under the bill) or the day when the taxpayer transferred the bill of exchange by means of endorsement to a third person.
If a taxpayer pays back the amounts of money previously received as an advance payment for the supply of goods, carrying out of works, rendering of services and transfer of property rights, the incomes of the tax (reporting) period when they were paid back shall be reduced by the amount of money which was paid back.
The sums of payment received for rendering assistance to self-employment of unemployed citizens and for promoting the creation by unemployed citizens who have started their own businesses of additional jobs for job placement of unemployed citizens on account of
budgets of the budget system of the Russian Federation in compliance with the programmes endorsed by appropriate state power bodies shall be accounted in the composition of incomes within three tax periods with concurrent showing of appropriate sums in the composition of expenses within the limits of actually made expenses of each tax period which are provided for by the terms under which the cited sums of payment are received.
In the event of breaking the terms under which the payments provided for by Paragraph Four of this Item are received, the sums of received payments shall be shown in full in the composition of incomes of the tax period in which the terms are broken. If upon the expiry of the third tax period the amount of the received payments cited in Paragraph Four of this Item exceeds the sum of the expenses accounted in compliance with this item, the remaining sums which are not accounted shall be shown in full within the composition of incomes of this tax period.
Financial support assets received in the form of subsidies in compliance with the Federal Law on Developing Small and Medium Scale Entrepreneurship in the Russian Federation shall be shown within the composition of receipts in proportion to the expenditures actually made on account of this source but at most within two tax periods as from the date when they are received. If upon the end of the second tax period the amount of received financial support assets cited in this item exceeds the amount of the admitted expenditures actually made on account of this source, the difference between the cited amounts shall be shown in full within the composition of receipts of this tax period.
A procedure for admitting the receipts provided for by Paragraphs Four - Six of this item shall be applied by taxpayers using as the tax entity the receipts reduced by the sum of outlays, as well as by taxpayers using receipts as the tax entity, provided that they keep records of the paid sums (assets) cited in Paragraphs Four-Six of this item.
2. The following is deemed expenses of a taxpayer: costs incurred after actual payment has been made for them. For the purposes of the present Chapter the following is deemed payment for goods (works or services) and/or for property rights: the discharge of the obligations of the taxpayer being the acquirer of the goods (works or services) and/or of the property rights owing the seller, such an obligation being directly related to the delivery of the goods (performance of the works, provision of the services) and/or with the transfer of the property rights. In this case the expenses shall be recognised as expenses with due regard to the below details:
1) material expenses (including the expenses related to acquisition of raw stuff and materials), and also expenses towards remuneration for labour: as of the time of repayment of a debt by means of writing off an amount of money from the taxpayer's settlement account, disbursement at a cashier's counter, or when another debt-repayment method is used, as of the time of such a repayment. A similar procedure is applicable to the payment of interest for the use of borrowed funds (including bank credits) and to payment for the services of third' persons;
2) expenses towards payment for the value of goods acquired for resale: as these goods are sold. For taxation purposes the taxpayer is entitled to use one of the below methods to assess the value of purchased goods:
the first in, first out (FIFO) method; the last in, last out (LIFO) method; the average-value method; the merchandise-unit value method. The expenses directly related to the sale of these goods, including expenses towards
storage, servicing and carriage shall be recognised as expenses after they have been actually paid;
3) expenses towards the payment of taxes and fees: in the amount actually paid by the taxpayer. If there is a debt relating to the payment of taxes and fees, the expenses incurred to repay it shall be recognised as expenses within the amount actually repaid in the accounting (tax) periods when the taxpayer repays the debt;
4) expenses towards the acquisition (erection, manufacture) of fixed assets, completion of construction and equipment, reconstruction, updating and technological re-equipment of fixed assets, as well as expenses towards the acquisition (creation by the taxpayer proper) of intangible assets accountable in the procedure established by Item 3 of Article 346.16 of this Code, shall be recorded on the last day of the reporting (tax) period as paid amounts. As this is done, these expenses shall be accountable only for the fixed assets and intangible assets used to pursue business activities.
5) when a bill of exchange is issued by a taxpayer to a seller in payment for acquired goods (works or services) and/or property rights the expenses incurred to acquire the goods (works or services) and/or property rights shall be recognised after bill of exchange payment is made. When a bill of exchange issued by a third person is issued by a taxpayer to a seller in payment for acquired goods (works or services) and/or property rights the expenses incurred to acquire the goods (works or services) and/or property rights shall be recognised as of the date of transfer of the bill of exchange for the acquired goods (works or services) and/or property rights. The expenses specified in this item shall be recognised on the basis of the contract price but not exceeding the sum of debt obligation specified on the bill of exchange.
3. For taxation purposes the taxpayers determining their incomes and expenses in accordance with this Chapter shall not recognise differences as incomes and expenses if according to contractual terms the obligation (claim) is denominated in conditional currency units.
4. When a taxpayer transfers from an object of taxation in the form of incomes to an object of taxation in the form of incomes reduced by the amount of expenses, the expenses related to the tax periods, when the object of taxation in the form of incomes was applied, shall not be included when estimating the tax base.
Article 346.18. Tax Base 1. If the taxed items are the incomes of an organisation or individual businessman, the
monetary expression of the incomes of the organisation or individual businessman shall be recognised as the tax base.
2. If the taxed items are the incomes of an organisation or an individual businessman, reduced by the size of the outlays, the monetary expression of the incomes, reduced by the size of the outlays shall be recognised as the tax base.
3. Incomes and outlays, expressed in foreign currency, shall be recorded in aggregate with the incomes and expenses expressed in roubles. The incomes and outlays expressed in foreign currency shall be recalculated into roubles in accordance with the official exchange rate of the Central Bank of the Russian Federation, established as on the date of receiving the incomes and (or) as on the date of making the outlays, respectively.
4. The incomes derived in kind shall be recorded at market prices. 5. When determining the tax base, the incomes and outlays shall be defined by the
progressive total as from the start of the tax period. 6. The taxpayer, who applies taxation to the incomes reduced by the size of the outlays,
shall pay the minimum tax in accordance with the procedure, envisaged in this Item. The minimum tax sum shall be computed for the tax period in the amount of one per
cent of the tax base, which is comprised by the incomes defined in accordance with Article 346.15 of this Code.
The minimum tax shall be paid if for the tax period the sum of the tax, computed in the general order, is less than the sum of the computed minimum tax.
In the following tax periods, the taxpayer has the right to include the sum of the difference between the sum of the paid up minimum tax and the sum of the tax, computed in the general order, into the outlays when computing the tax base, and among other things to increase the sum of the losses, which may be put off to the future in conformity with the provisions of Item 7 of this Article.
7. The taxpayer, using as the taxable item the incomes, reduced by the amount of the outlays, has the right to reduce the tax base calculated according to the results of the tax period by the sum of the loss sustained in accordance with the results of the previous tax periods, in which the taxpayer applied the simplified system of taxation and used for taxation purposes the incomes, reduced by the amount of the outlays. In this case, the excess of the outlays, defined in accordance with Article 346.16 of this Code, over the incomes, defined in accordance with Article 346.15 of this Code, shall be seen as the loss.
Taxpayers are entitled to transfer losses to future tax periods within 10 years following the tax period when these losses are suffered.
Taxpayers are entitled to transfer to the current tax period the amount of loss incurred in the previous tax period.
Losses which are not transferred to the next year may be transferred in full or in part to any year from among the following nine years.
If taxpayers have suffered losses within more than one tax period, such losses may be only transferred to future tax periods in the order of suffering them.
In the event of termination by taxpayers of their activities because of re-organisation, the taxpayers which are legal successors thereof are entitled to reduce the tax base in the procedure and under the terms which are provided for by this Item by the amount of losses incurred by re-organised companies before the time of re-organisation thereof.
Taxpayers are obliged to keep the documents proving the amount of incurred losses and the amount by which the tax base for each tax period has been decreased within the total time period of enjoying the right to decrease the tax base by the amount of loss.
Losses incurred by a taxpayer while applying other taxation procedures shall not be recognised when switching over to the simplified taxation system.
Losses incurred by a taxpayer while applying the simplified taxation system shall not be recognised when transferring to other taxation procedures.
8. The taxpayers that have switched - for some types of activity - to the payment of the uniform tax on imputed income for specific types of activity in keeping with Chapter 26.3 of this Code shall keep record separately of incomes and expenses for the various special tax regimes. If it is impossible to separate expenses in tax base calculation for the taxes calculated in different special tax regimes these expenses shall be distributed pro rata to the shares of incomes in the common amount of incomes received when the said special tax regimes were practices.
Article 346.19. Tax Period. Reporting Period 1. A calendar year shall be recognised as the tax period. 2. The first quarter, half year and nine months of a calendar year shall be recognised as
the reporting periods.
Article 346.20. Tax Rates 1. If the taxed items are incomes, the tax rate shall be established at six per cent.
2. If the taxed items are incomes, reduced by the amount of the outlays, the tax rate shall be established at 15 per cent. Laws adopted by constituent entities of the Russian Federation may fix scaled tax rates within the limits from 5 to 15 per cent depending on taxpayers' categories.
Article 346.21. Procedure for the Computation and Payment of Tax 1. Tax shall be computed as the percentages share of the tax base, corresponding to the
tax rate. 2. The sum of tax in accordance with the results of the tax period shall be defined by the
taxpayer on his own.
3. The taxpayers, who have selected incomes as the taxed items, shall compute the sum of advance tax payment in accordance with the results of every reporting period, proceeding from the tax rate and from the actually derived incomes, calculated by the progressive total as from the start of the tax period and till the end of, respectively, the first quarter, the half-year and nine months, taking account of the earlier calculated sums of advance tax payments.
The sum of tax (of advance tax payments), computed for the tax (reporting) period, shall be reduced by the said taxpayers by the sum of insurance premiums for obligatory pension insurance, obligatory social insurance in case of temporary disability and in connection with motherhood, obligatory medical insurance, obligatory social insurance against industrial accidents and professional illnesses, which are paid (within calculated amounts) in the same period of time in conformity with the legislation of the Russian Federation as well as by the amount of the temporary disability benefits paid out to workers. The sum of tax (of advance tax payments) cannot be reduced by more than 50 per cent. The cited restriction shall not extend to individual businessmen that do not make payments and do no pay other kinds of remuneration to natural persons and pay insurance contributions to the Pension Fund of the Russian Federation and obligatory medical insurance funds at the rate estimated on the basis of the value of an insurance year.
4. Taxpayers who have selected incomes, reduced by the amount of the outlays in accordance with the results of every reporting period as the taxed items, shall compute the sum of advance tax payment proceeding from the tax rate and from the actually derived incomes, reduced by the amount of the outlays, computed as a progressive total as from the start of the tax period and till the end of, respectively, the first quarter, the half-year and nine months, taking account of the earlier calculated sums of advance tax payments.
5. The advance payment amounts of the tax calculated earlier shall be accepted for set- off in the calculation of tax advance payment amounts for the accounting period and of the tax amount for the tax period.
6. The entry of tax and of advance tax payments shall be effected at the location of an organisation (at the place of residence of an individual businessman).
7. The tax, subject to payment upon expiry of the tax period, shall be paid not later than the term, fixed for submitting the tax declaration for the corresponding tax period in Items 1 and 2 of Article 346.23 of this Code.
Advance tax payments shall be made not later than on the 25th day of the first month, following the expired reporting period.
Article 346.22. Entry of the Sums of the Tax Sums of tax shall be entered onto the accounts of Federal Treasury bodies to be
subsequently distributed among the budgets of all levels in conformity with the budgetary legislation of the Russian Federation.
Article 346.23. Tax Declaration 1. Tax paying organisations shall submit the tax declaration after an expiry of the tax
period to the tax bodies at their location. The tax declaration in accordance with the results of the tax period shall be submitted by
tax paying organisations not later than on March 31 of the year following the expired tax period. Abrogated from January 1, 2009. 2. Tax paying individual businessmen shall submit the tax declaration after expiry of the
tax period to the tax bodies at the place of their residence not later than on April 30 of the year following the expired tax period.
Abrogated from January 1, 2009. 3. The form for the tax declaration and the procedure for filling it in shall be approved by
the Ministry of Finance of the Russian Federation.
Article 346.24. Record-Keeping for Taxation Purposes Taxpayers are obligated to keep record of incomes and expenses for the purpose of tax
base calculation in the book of incomes and expenses of organisations and individual entrepreneurs that practice the simplified taxation system, with the form and fill-in procedure for it being approved by the Ministry of Finance of the Russian Federation.
Article 346.25. The Details of Tax Base Calculation in Case of Switch to the Simplified Taxation System from Other Taxation Regimes and of Switch from the Simplified Taxation System to Other Taxation Regimes
1. Organisations, which had been using - before they switched to the simplified taxation system - the accrual method in the calculation of the organisation's profit tax, shall fulfil the following rules when going over to the simplified system of taxation:
1) on the date of transition to the simplified system of taxation, the sums of monetary funds, received before the switch to the simplified taxation system for remuneration under contracts that the taxpayer shall execute after going over to the simplified system of taxation shall be included into the tax base;
2) abolished from January 1, 2006; 3) monetary funds, received after transition to the simplified system of taxation, shall not
be included into the tax base, if according to the rules for tax recording by the method of computations, the said sums were included into the incomes when computing the tax base on the tax on the profit of organisations;
4) the outlays, made by the organisation after going over to the simplified system of taxation, shall be recognised as outlays to be subtracted from the tax base as on the date of their effecting, if these outlays were settled before the switch to the simplified taxation system, or as on the date of payment, if they were effected after the organisation moved to the simplified system of taxation;
5) the monetary funds, entered after transition to the simplified system of taxation in payment for the organisation's outlays, shall not be subtracted from the tax base, if before transition to the simplified system of taxation such outlays were taken into account in the computation of the tax base for the tax on the profit of organisations in conformity with Chapter 25 of this Code.
2. Organisations, which have applied the simplified system of taxation, shall observe the following rules as they transfer to the tax base calculation for tax on profit of organisations with the use of the accruals method:
1) incomes in the amount of proceeds from the sale of commodities (carrying out of
works, rendering of services, transfer of property rights) gained within the period of application of the simplified taxation system which are not paid for (partially paid for) before the date of switching over to estimation of the tax base for profit tax on the basis of the accruals method shall be recognised within the composition of incomes;
2) outlays on acquisition within the period of application of the simplified taxation system of commodities (works, services, property rights) which had not be paid (partially paid) by a taxpayer before the date of switching over to estimation of the tax base for profit tax on the basis of the accruals method shall be recognised within the composition of expenses, unless otherwise provided for by Chapter 25 of this Code.
The incomes and expenses cited in Subitems 1 and 2 of this Item shall be recognised as incomes (expenses) of the month when switching over to estimation of the tax base for tax on profits of organisations with application of the accruals method took place.
2.1. When an organisation switches over to the simplified taxation system having as the object of taxation the incomes reduced by the amount of outlays, on the tax records shall be reflected as of the date of such a switch the residual value of acquired (erected, manufactured) fixed assets and intangible assets acquired (created by the organisation proper) for which payment had been made before the switch to the simplified taxation system - in the form of the difference of the price of the acquisition (erection, manufacture, creation by the organisation proper) and the sum of accrued depreciation in accordance with the provisions of Chapter 25 of this Code.
In the event of the taxpayer's switching from the object of taxation in the form of incomes to the object of taxation in the form of incomes reduced by the amount of outlays, the residual value of fixed assets acquired within the period of applying the simplified taxation system with the taxation object in the form of income shall not be determined as of the date of such transfer.
When an organisation practicing the taxation system for agricultural producers (uniform agricultural tax) in accordance with Chapter 26.1 of this Code switches over to the simplified taxation system with the object of taxation in the form of incomes reduced by the amount of outlays, on the tax records shall be reflected as of the date of said switch the residual value of acquired (erected, manufactured) fixed assets and intangible assets acquired (created by the organisation proper) assessed on the basis of their residual value as of the time of switch to the payment of uniform agricultural tax less the sum of the expenses assessed in the procedure envisaged by Subitem 2 of Item 4 of Article 346.5 of this Code over the period of application of Chapter 26.1 of this Code.
When an organisation practicing the taxation system in the form of uniform tax on imputed income for specific types of activity in compliance with Chapter 26.3 of this Code switches over to the simplified taxation system with the object of taxation in the form of incomes reduced by the amount of outlays, on the tax records as of the date of the said switch shall be reflected the residual value of acquired (erected or manufactured) fixed assets and intangible assets acquired (created by the organisation proper) before the switch to the simplified taxation system in the form of the difference between the price of the acquisition (erection, manufacture or creation by the organisation proper) of the fixed assets or the intangible assets and the sum of depreciation accrued in the procedure established by the legislation of the Russian Federation on bookkeeping over the period of application of the taxation system in the form of uniform tax on imputed income for specific types of activity.
3. If an organisation switches over from the simplified taxation system (regardless of the object of taxation) to the general taxation regime and has fixed assets and intangible assets that have been acquired (erected, manufactured, created by the organisation proper, or reconstructed, updated and technically re-equipped) by means of incurring expenses that have
not been fully posted as expenses over the period of application of the simplified taxation system in the procedure envisaged by Subitem 3 of Item 3 of Article 346.16 of this Code, then for taxation purposes the residual value of fixed assets and intangible assets shall be assessed in tax records as of the date of the switch to payment of tax on profits of organisations by way of reduction of the residual value of these fixed assets and intangible assets assessed as of the time of transfer to the simplified taxation system by the amount of expenses determined for the period of application of the simplified system of taxation system in the procedure provided for by Item 3 of Article 346.16 of this Code.
4. As they switch over to the simplified taxation system from other taxation regimes or to other taxation regimes from the simplified taxation system individual entrepreneurs shall apply the rules set out in Items 2.1 and 3 of this Article.
5. Organisations and individual businessmen that have previously applied the simplified taxation system shall observe the following rule when switching over to the simplified taxation system: the sums of valueadded tax estimated and paid by a payer of value-added tax on the amounts of payment or partial payment received prior to switching over to the simplified taxation system on account of future supply of commodities, carrying out of works, rendering of services or transfer of property rights effected within the period of transfer to the simplified taxation system shall be subject to deduction in the last tax period preceding the month when the payer of value-added tax switched over to the simplified taxation system, provided that there are documents proving that the tax amounts have been paid to purchasers in connection with the taxpayer's switching over to the simplified taxation system.
6. Organisations and individual businessmen applying the simplified taxation system when switching over to the general taxation regime shall observe the following rule: the sums of value-added tax charged to a taxpayer applying the simplified taxation system when he acquires commodities (works, services or property rights) which have not been posted as expenses deductible from the tax base when applying the simplified taxation system shall be deducted in the event of switching over to the general taxation regime in the procedure provided for by Chapter 21 of this Code for payers of value-added tax.
Article 346.25.1. The Details of Application of the Simplified Taxation System by an Individual Entrepreneur on the Basis of a Licence
1. Individual businessmen pursuing one of the types of business activity listed in Item 2 of this Article are entitled to switch over to the simplified taxation system on the basis of a licence.
2. The application of the simplified taxation system based on a licence is permitted to individual businessmen engaged in the following types of business activities:
1) sewing and mending garments, fur and leather articles, headgear and small items, manufacturing and mending knit wear;
2) cobbling, dying and manufacture of footwear; 3) manufacture of felt footwear; 4) manufacture of haberdashery; 5) manufacture and repair of metalware, keys, licence plates and street signs; 6) manufacturing wreaths, artificial flowers and garlands; 7) manufacture of gravefences, gravestones and metal wreaths; 8) manufacture and repair of furniture; 9) manufacturing and mending rugs and carpet articles; 10) repair and maintenance of household electronics, household machines and
appliances, repair and manuifacture of metal ware; 11) manufacturing and repairing fishing implements (accessories); 12) engraving and stamping of jewellery articles; 13) manufacture and repair of games and toys, except for computer games; 14) manufacturing traditional craft articles; 15) manufacture and repair of jewellery articles, bijouterie; 16) procuring wool, skins and hides of cattle, of horse family animals, sheep, goats and
swine; 17) processing and dying skins and hides of animals; 18) manufacture and dying of furs; 19) making knitting yarn of customer-owned washed wool; 20) wool carding; 21) shearing of domestic animals; 22) protection of gardens, vegetable gardens and planting of plant pests and diseases; 23) making agricultural implements of customer's materials; 24) repair and manufacture of cooperage and pottery; 25) manufacture and repair of small wooden boats; 26) repair of tourist equipment and implements; 27) wood sawing operations; 28) metal, glass, porcelain, wood and pottery engraving; 29) manufacture and printing of visiting cards and invitations; 30) copying-and-duplicating, book-binding, stitching, framing and cardboard works; 31) shoe-shining; 32) providing photographic services; 33) film producing, editing, hiring and showing; 34) repairing and maintaining motor vehicles; 35) providing other kinds of services related to maintenance of motor vehicles (auto
washing, polishing, application of protective and decorative coatings to car bodies, passenger compartment cleaning, towing);
36) providing services of a toast-maker, an actor at festivities, musical services for ceremonies and rites;
37) providing hairdressing and cosmetic services; 38) motor carriage of passengers and freight; 39) providing the services of a secretary, editor, translator/interpreter; 40) maintenance and repair of office and computer equipment; 41) monophonic and stereophonic recording of customer's oral speech, singing and
playing musical instruments with the use of a magnetic tape or compact-disc; 42) the services of baby-sitters, care of children and patients; 43) cleaning residential premises; 44) the services of a housekeeper; 45) repair and construction of dwelling housing and other buildings; 46) carrying out assembly, electric assembly, sanitation and welding works; 47) designing the interior of residential premises and artistic design; 48) procuring glassware and secondary raw materials, except for metal scrap; 49) cutting glass and mirrors, glass decoration works; 50) the works of installing glass in balconies and built-in balconies; 51) bath house services, the services of saunas, solariums and massage parlors; 52) training services, in particular in circles, studios, classes, as well as the services of a
tutor; 53) the services of a coach;
54) servicing trees and shrubs, decorative flower cultivation; 55) production of bread and confectionary; 56) transfer for temporary possession and/or use of garages, own residential premises,
as well as of residential premises erected on land plots intended for country houses; 57) the services of porters at railway stations, bus stations, air terminals, at airports, sea
and river ports; 58) veterinary services; 59) services of paid toilet and wash-rooms; 60) ritual services; 61) the services of street wardens, guards, watchmen and janitors; 62) public catering services; 63) services which involve processing of agricultural products, in particular making meat,
fish and milk products, bakery, vegetable and fruit products, products and semi-finished products made of flax, cotton, hemp and timber (except for sawn wood);
64) services connected with the sale of agricultural products (storage, sorting, drying, washing, pre-packing, packing and transportation);
65) rendering services connected with servicing agricultural production (mechanical, agrochemical, land-improving and transportation works);
66) cattle pasture; 67) keeping game husbandry and hunting; 68) private medical practice or private pharmaceutical activity by a person holding a
licence for the exercise of the said kinds of activity; 69) private detective activity exercised by a person holding a licence for it.
2.1. When applying the simplified taxation system on the basis of a patent, an individual businessman is entitled to attract salaried employees, in particular under civil law contracts with the staff on the payroll determined in the procedure established by the federal executive body in charge of statistics, not exceeding five persons within a tax period.
2.2. A taxpayer shall be deemed to have lost the right to apply the simplified taxation system on the basis of a patent and having passed to the general regime of taxation from the beginning of the tax period for which he was issued with the relevant patent, in the following instances:
if in the calendar year in which the taxpayer applies the simplified taxation system on the basis of the patent his incomes have exceeded the size of incomes established by Article 346.13 of this Code irrespective of the quantity of patents received in such year;
if during the tax period there occurred an inconformity to the requirements established by Item 2.1 of this Article.
The tax amounts payable in accordance with the general taxation regime shall be calculated and paid by an individual businessman who has lost the right to apply the simplified taxation system on the basis of a patent in the procedure stipulated by legislation of the Russian Federation on taxes and fees for newly registered individual businessmen.
3. A decision as to the possibility of application by an individual entrepreneur of the simplified taxation system based on a licence on the territories of subjects of the Russian Federation shall be taken by laws of the subjects of the Russian Federation.
The fact that a subject of the Russian Federation has taken a decision on the possibility of application by individual entrepreneurs of the simplified taxation system based on a licence shall not prevent an individual entrepreneur from applying at his discretion the simplified taxation system envisaged by Articles 346.11 - 346.25 of this Code. With this, switching over
from the simplified taxation system on the basis of a licence to the general procedure for application of the simplified taxation system and back may be effected solely after the expiry of the time period of the licence's duration.
4. The following shall be the document certifying an individual entrepreneur's right to apply the simplified taxation system based on a licence: the licence issued to the individual entrepreneur by a tax body for the pursuance of one of the types of entrepreneurial activity envisaged by Item 2 of this Article.
The form of the licence shall be approved by the federal executive body charged with controlling and supervising in the area of taxes and fees.
A licence shall be issued at the taxpayer's choice for a period up to 12 months. As the tax period shall be deemed the time period for which a licence is issued.
5. A licence application shall be filed by an individual entrepreneur with the tax body with which he has registered for taxation purposes, at least one month before the beginning of application of the simplified taxation system based on a licence by the individual entrepreneur.
The form of the application shall be approved by the federal executive governmental body charged with controlling and supervising in the area of taxes and fees.
Within ten days the tax body shall issue a licence to the individual entrepreneur or notify him of its refusal to grant such a licence.
The form of a notice of refusal to grant a licence shall be approved by the federal executive governmental body charged with controlling and supervising in the area of taxes and fees.
When a licence is issued, a duplicate copy thereof shall also be made to be preserved in the tax body.
The licence shall be only valid in the territory of the constituent entity of the Russian Federation where it was issued.
A taxpayer holding the licence is entitled to file an application for another licence for the purpose of application of the simplified taxation system on the basis of the licence in the territory of another constituent entity of the Russian Federation.
If an individual businessman registered by a tax authority of a constituent entity of the Russian Federation files an application for issuing a patent thereto with a tax authority of another constituent entity of the Russian Federation, this individual businessman is obliged together with the application for issuance of the licence thereto to file an application for putting him/her on the records of this tax authority.
6. The annual price of the licence shall be determined as corresponding to the tax rate envisaged by Item 1 of Article 346.20 of this Code, the share in percentage points of the annual income that can be potentially received by the individual entrepreneur from each type of entrepreneurial activity envisaged by Item 2 of this Article.
If an individual entrepreneur obtains a licence for a shorter term, the price of the licence shall be reviewed in accordance with the duration of the effective term of the licence.
7. The amount of annual income that can be potentially received by an individual entrepreneur shall be established for a calendar year by laws of the subjects of the Russian Federation for each type of entrepreneurial activity for which individual entrepreneurs are permitted to apply the simplified taxation system based on a licence. In this case such annual income may be differentiated with account taken of the peculiar features and the place of the individual entrepreneur's entrepreneurial activity on the territory of a specific subject of the Russian Federation. If the law of a constituent entity
of the Russian Federation in respect of any of the kinds of business activities specified in Item 2 of this Article does not change, for the next financial year, the amount of potential annual income receivable by an individual businessman, then in this calendar year the rate of potential annual income receivable by the individual businessmen that was effective in the previous year shall be taken into account when defining the annual licence's cost. The rate of potential annual income shall be indexed annually by applying the deflation factor cited in Paragraph two of Item 2 of Article 346.12 of this Code.
If a type of entrepreneurial activity listed in Item 2 of the present Article is included in the list of types of entrepreneurial activity established by Item 2 of Article 346.26 of this Code the amount of annual income that can be potentially received by an individual entrepreneur from the type of entrepreneurial activity shall not exceed the base earnings value set by Article 346.29 of this Code for the type of entrepreneurial activity times 30.
7.1. The size of an annual income potentially receivable by an individual businessmen shall be established for the calendar year by the laws of the constituent entities of the Russian Federation for each of the types of business activity for which individual businessmen may apply the simplified taxation system on the basis of a patent. In this case, differentiation of such annual income shall be permissible while taking into account the peculiarities and place of the carrying out of business activity by individual businessmen on the territory of the respective constituent entity of the Russian Federation. If for any of the types of business activity mentioned in Item 2 of this Article, a law of the entity of the Russian Federation has not changed the size of the potentially receivable annual income by an individual businessman for the next calendar year, then in this calendar year, when determining the annual cost of the patent, there shall be taken into account the size effective in the previous year of the annual income potentially receivable by the individual businessman.
In the event that the type of business activity stipulated by Item 2 of this Article is included in the list of the types of business activity established by Item 2 of Article 346.26 of this Code, the size of the annual income potentially receivable by an individual businessman for the particular type of business activity may not exceed the value of the base profitability established by Article 346.29 of this Code with respect to the relevant type of business activity multiplied by 30.
8. The individual entrepreneurs who have switched over to the simplified taxation system based on a licence shall make payment of one third of the licence price within 25 calendar days after the commencement of entrepreneurial activity under the licence.
9. In the event of breach of the terms of application of the simplified taxation system based on a licence, or if one third of the licence's price has not been paid (has been only partially paid) within the term set by Item 8 of this Article, the individual entrepreneur shall lose his right to apply the simplified taxation system based on the licence in the period for which the licence has been issued.
In this case the individual entrepreneur shall pay taxes in accordance with the general taxation regime. In this case the price (the portion of the price) of the licence that has been paid by the individual entrepreneur is not refundable.
An individual businessman is obliged to notify the tax authority of the right to apply the simplified taxation system on the basis of the licence and of switching to another taxation regime within 15 calendar days from the start of application of another taxation regime.
An individual businessman that has switched over from the simplified taxation system on the basis of the licence to another taxation regime is entitled to switch over to the simplified taxation system on the basis of the licence once again at the earliest in three years after his forfeiting the right to application of the simplified taxation system on the basis of the licence.
10. The outstanding portion of the licence's price shall be paid by the taxpayer within 25 calendar days after the expiry of the period for which the licence was obtained. For this, when paying the remaining part of the licence's cost, it is subject to reduction by the amount of insurance premiums for obligatory pension insurance, obligatory social insurance in case of temporary disability and in connection with motherhood, obligatory medical insurance, obligatory social insurance against industrial accidents and professional illnesses.
11. The tax declaration provided for by Article 346.23 of this Code shall not be submitted to the tax authorities by taxpayers applying the simplified taxation system on the basis of the licence.
12. Taxpayers applying the simplified taxation system on the basis of the licence shall keep tax records of income in the procedure established by Article 346.24 of this Code.
Federal Law No. 104-FZ of July 24, 2002 supplemented Section VIII.1 of this Code with Chapter 26.3. This Chapter shall enter into force from January 1, 2003
Chapter 26.3. Taxation System in the Form of the Uniform Tax on the Imputed Income for Individual Kinds of Activity
Article 346.26. General Provisions 1. The system of taxation in the form of a uniform tax on the imputed income for
individual kinds of activity shall be established by this Code, put into force by normative legal acts of the representative bodies of municipal districts and urban circuits, by laws of the cities of federal importance Moscow and Saint-Petersburg and is applicable in the same way as the general taxation system (hereinafter referred to in this Chapter as "the general taxation regime") and other taxation regimes envisaged by the legislation of the Russian Federation on taxes and fees.
2. The taxation system in the form of a uniform tax on the imputed income for individual kinds of activity (hereinafter in this Chapter referred to as the uniform tax) may be applied by decisions of the representative bodies of municipal districts, urban circuits, the legislative (representative) state power bodies of the cities of federal importance Moscow and Saint- Petersburg with respect to the following kinds of business activity:
1) the provision of consumer services, their groups, subgroups, types and/or particular everyday services classified in accordance with the All-Russia Classifier of Services for the Population;
2) rendering veterinary services; 3) rendering services involved in the repair, technical servicing and washing of motor
transportation facilities; 4) rendering services of providing for temporary possession (for use) slots for parking
motor vehicles, as well as of storing motor vehicles at toll parking lots (except for penalty parking lots);
4.1) abolished from January 1, 2006; 5) the provision of motor transportation services of carriage of passengers and cargoes
that are provided by organisations and individual entrepreneurs having by a right of ownership or another right (use, possession and/or disposition) up to 20 vehicles intended for the provision of such services;
6) retail trade carried out through shops and pavilions with a trading area up to 150 sq. m
per trading facility. For the purposes of this Chapter retail trade carried out through shops and pavilions with a trading area exceeding 150 sq. m per trading facility is deemed a type of entrepreneurial activity that is not subject to uniform tax;
7) retail trade carried out by means of stationary trading network facilities that have no trading area, and also non-stationary trading network facilities;
8) the provision of public catering services through a public catering organisation's facilities with an area intended for clients not exceeding 150 sq. m per public catering organisation's facility. For the purposes of this Chapter the provision of public catering services with an area intended for clients exceeding 150 sq. m per public catering organisation's facility is deemed a type of entrepreneurial activity that is not subject to uniform tax;
9) the provision of public catering services through public catering organisation's facilities not having an area intended for providing services to clients;
10) the distribution of outdoor advertisements using advertising structures; 11) placement of advertisements on transport vehicles; 12) the provision of temporary accommodation services by organisations and
entrepreneurs using in each accommodation facility a total area of premises intended for temporary accommodation and residence up to 500 sq. m;
13) the provision of services of granting for temporary possession and/or use of points of sale which are located in stationary trading facilities which do not have salesrooms, of the non- stationary trading facilities, as well as of public catering facilities which do not have an area for providing services to clients;
14) the provision of services of allotting for temporary possession and/or use land plots for arrangement of trading places of stationary non-stationary trading systems, as well as facilities of public catering organisations.
2.1. Uniform tax shall not apply to the kinds of business activities specified in Item 2 of this Article, if they are exercised within the framework of a contract of simple partnership (a contract of joint activity) or a contract of property trust management, as well as in the event of their exercise by taxpayers in the category of major taxpayers in compliance with Article 83 of this Code.
Uniform tax shall not apply to the types of business activities, specified in Subitems from 6 to 9 of Item 2 of this Article, if they are exercised by organisations and individual businessmen that have switched over to payment of uniform agricultural tax in compliance with Chapter 26.1 of this Code, and the said organisations and individual businessmen sell through their trade outlets and (or) public catering units the agricultural products made by them, including preprocessed products made by them of agricultural raw stuff of their own production.
2.2. To payment of uniform tax shall not be transferred:
The provisions of Subitem 1 of Item 2.2 of Article 346.26 of this Code (in the wording of Federal Law No. 155-FZ of July 22, 2008) shall apply in respect of consumer cooperation organisations exercising their activities in compliance with Law of the Russian Federation No. 3085-I of June 19, 1992 on Consumer Cooperation (Consumer Societies and Unions Thereof) in the Russian Federation, as well as in respect of economic companies whose sole founders are consumer societies and unions thereof exercising their activities in compliance with the said Law, from January 1, 2013
The provisions of Subitem 1 of Item 2.2 of Article 346.26 of this Code (in the wording of Federal Law No. 155-FZ of July 22, 2008) shall apply in respect of pharmaceutical institutions recognised as such in compliance with Federal Law No. 86-FZ of June 22, 1998 on Medicines from January 1, 2011
1) organisations and individual businessmen whose staff on the payroll for the previous calendar year determined in the procedure established by the federal executive body in charge of statistics exceeds 100 persons;
The provisions of Subitem 2 of Item 2.2 of Article 346.26 of this Code (in the wording of Federal Law No. 155-FZ of July 22, 2008) shall apply in respect of pharmaceutical institutions recognised as such in compliance with Federal Law No. 86-FZ of June 22, 1998 on Medicines from January 1, 2011
2) organisations in which the share of participation of other organisations exceeds 25 per cent. The said restriction shall not extend to organisations whose authorised capital is made up of contributions of public organisations of disabled persons, if the average number of disabled persons on the staff thereof constitutes at least 50 per cent of its staff on the payroll while their share in the labour compensation fund is equal to at least 25 per cent, to consumer cooperation organisations exercising its activities in compliance with Law of the Russian Federation No. 3085-I of June 19, 1992 on Consumer Cooperation (Consumer Societies and Unions Thereof) in the Russian Federation, as well as to economic companies whose sole founders are consumer societies and unions thereof exercising their activities in compliance with the said Law;
3) individual businessmen who have passed over in compliance with Chapter 26.2 of this Code to the simplified taxation system on the basis of a licence according to kinds of business activities which by decision of representative bodies of municipal districts and urban circuits, as well as of legislative (representative) state power bodies of the cities of federal importance Moscow and Saint-Petersburg, have been transferred to the taxation system in the form of the uniform tax on imputed earning for certain types of activities;
4) institutions of education, public health care and social security, as regards the business activity of rendering public catering services provided for by Subitem 8 of Item 2 of this Article, if rendering of public catering services forms an integral part of the process of the said institutions' functioning and these services are rendered by these institutions;
5) organisations and individual businessmen engaged in the kinds of business activity cited in Subitems 13 and 14 of Item 2 of this Article, as regards rendering of services connected with the transfer for temporary possession and/or use of gasoline refueling stations and gas refueling stations.
2.3. If on the basis of the results of the tax period the taxpayer failed to satisfy the requirements established by Subitems 1 and 2 Item 2.2 of this Article, such taxpayer shall be regarded as having lost the right to apply the taxation system established by this Article and having passed over to the general taxation regime from the start of the taxation period when he failed to satisfy the said requirements. With this, the amounts of taxes to be paid while using the general taxation regime shall be estimated and paid in the procedure provided for by the legislation of the Russian Federation on taxes and fees for newly established organisations or newly registered individual businessmen.
If a taxpayer that has lost the right to apply the taxation system established by this Chapter exercises the kinds of business activities transferred by decision of representative bodies of municipal districts and urban circuits, as well as of legislative (representative) state power bodies of the cities of federal importance Moscow and Saint-Petersburg, to payment of uniform tax, without failing to satisfy the requirements established by Subitems 1 and 2 of Item 2.2 of this Article, he is obliged to pass over to the taxation system established by this Article from the start of the next tax period for uniform tax, that is, from the start of the quarter following
the quarter in which the taxpayer eliminated the non-compliance with the established requirements.
3. The normative legal acts of the representative bodies of municipal districts and urban circuits, by laws of the cities of federal importance Moscow and Saint-Petersburg shall establish:
1) abolished from January 1, 2006; 2) the kinds of business activity, with respect to which the uniform tax is introduced,
within the limits of the list, supplied in Item 2 of this Article; With the introduction of a uniform tax in respect of the business activity of rendering
everyday services it is possible to determine the list of their groups, subgroups, types and/or particular everyday services subject to the transfer for the payment of the uniform tax;
3) the values of coefficient K_2 mentioned in Article 346.27 of the present Code or the values of this coefficient that take into account the specific features of conduct of an entrepreneurial activity.
4. The payment of the uniform tax by organisations envisage their relief from the duty to make payment of the organisation's profit tax (in respect of the profit received from an entrepreneurial activity subject to the uniform tax), the organisation's property tax (in respect of the property used to pursue an entrepreneurial activity subject to the uniform tax).
The payment of the uniform tax by individual entrepreneurs envisage their relief from the duty to make payment of the tax on income of natural persons (in respect of the incomes received from an entrepreneurial activity subject to the uniform tax), the personal property tax (in respect of the property used to pursue an entrepreneurial activity subject to the uniform tax).
The organisations and individual entrepreneurs being payers of the uniform tax shall not be deemed payers of the value added tax (in respect of the transactions recognised as taxable objects under Chapter 21 of the present Code as being accomplished within the framework of an entrepreneurial activity subject to the uniform tax) except for the value added tax payable under this Code in the case of importation of goods into the territory of the Russian Federation and other territories under its jurisdiction.
The calculation and payment of other taxes and fees not indicated in this Item shall be effected by taxpayers in compliance with other taxation regimes.
Abrogated from January 1, 2010. 5. The taxpayers shall be obliged to observe the procedure for carrying out settlement
and cash-based payment transactions in cash and cashless forms, as is laid down in conformity with the legislation of the Russian Federation.
6. When several kinds of business activity are performed, which are subject to taxation with the uniform tax in accordance with this Chapter, the indices necessary for the computation of the tax shall be recorded separately for every kind of activity.
7. Taxpayers, who carry out other kinds of activity, parallel to the business activity to be levied with the uniform tax, are obliged to keep separate records on the property, liabilities and economic transactions as concerns the business activity subject to being levied with the uniform tax, and as concerns the business activity with respect to which the taxpayers shall pay taxes in accordance with the other regime of taxation. In this case taxpayers shall apply the general established procedure to keep record of property, obligations and economic transactions for the types of entrepreneurial activity taxable by uniform tax.
The taxpayers pursuing an entrepreneurial activity subject to the uniform tax and equally other types of entrepreneurial activity shall calculate and pay taxes and fees on these types of activity in compliance with other taxation regimes provided for by this Code.
8. Organisations and individual businessmen when switching over from the general taxation regime to payment of uniform tax shall observe the following rule: the sums of value- added tax estimated and paid by a payer of value-added tax on paid sums (partially paid sums)
received before switching over to payment of uniform tax on account of forthcoming supply of commodities, carrying out of works, rendering of services or transfer of property rights to be effected within the time period after switching over to payment of uniform tax shall be deductible in the last tax period preceding the month when a payer of value-added tax switched over to payment of uniform tax, if the documents proving the return by a purchaser of the sums of tax in connection with the taxpayer's switching over to payment of uniform tax are available.
9. Organisations and individual businessmen, which are payers of uniform tax, when switching over to the general taxation regime shall observe the following rule: the sums of value- added tax charged to a taxpayer that has switched over to payment of uniform tax in respect of commodities (works, services, property rights) acquired by him which have not be used in the activities taxable by uniform tax are subject to deduction when switching over to the general taxation regime in the procedure provided for by Chapter 21 of this Code for payers of value- added tax.
Article 346.27. The Basic Terms Used in This Chapter The following basic terms are used for the purposes of this chapter: imputed income meaning a possible income of a payer of uniform tax calculated with
due regard for the entirety of conditions directly affecting the production of the income and used to calculate the amount of uniform tax at the established rate;
base earnings meaning conditional monthly earnings in terms of value per a certain unit of a physical indicator which characterises a specific type of entrepreneurial activity in various comparable conditions and which is used to calculate the value of imputed income;
base earnings adjustment coefficients meaning coefficients that indicate the degree of influence of a certain condition on the result of an entrepreneurial activity taxable by the uniform tax, namely as follows:
K1 is a deflator coefficient which is set for a calendar year and estimated as the product of the coefficient applied in the previous period and of the coefficient that takes into account the variation of consumer prices for goods (works and services) in the Russian Federation in the preceding calendar year and which is to be calculated and officially published in the procedure established by the Government of the Russian Federation;
On the application in 2007 of a deflator coefficient K1, see Letter of the Ministry of Finance of the Russian Federation No. 03-11-02/151 of May 29, 2007
K_2 is a base earnings adjustment coefficient that takes into account the entirety of features of the conduct of an entrepreneurial activity, including the range of goods (works or services), seasonal peculiarities, working hours/mode, income amount, the peculiar features of the place where the entrepreneurial activity is pursued, the area of electronic display information field, the area of information field of outdoor advertisements with any means of image application, the area of information field of outdoor advertisements with automatically alternating image, the number of buses of any type, trams, trolleybuses, cars and lorries, trailers, semi- trailers, pole trailers, and river vessels used to disseminate and/or place advertisements as well as other features;
everyday services meaning paid services that are provided to natural persons (except for the services of pawn shops and the services of repair, maintenance and washing of motor vehicles) envisaged by the All-Russia Classification of Services Provided to the General Public, except for the services of making furniture and construction of individual houses;
veterinary services meaning services paid for by natural persons and organisations according to the list of services envisaged by regulatory legal acts of the Russian Federation and also by the All-Russia Classification of Services Provided to the General Public;
the services of repair, maintenance and washing motor vehicles meaning paid services provided to natural persons and to organisations according to the list of services envisaged by the All-Russia Classification of Services Provided to the General Public. Such services shall neither include the services of fueling motor vehicles, the services of warranty repair and maintenance nor the services of storing motor vehicles at toll parking lots and penalty parking lots;
vehicles (for the purposes of Subitem 5 of Item 2 of Article 346.26 of this Code) meaning motor vehicles intended for performing the road carriage of passengers and cargoes (buses of any type, cars and lorries). The term "vehicles" does not include trailers, semi-trailers and pole trailers. In a motor vehicle intended for passenger carriage the number of seats for the purposes of this Chapter is defined as the number of seating spaces (except for the driver's and busman's seats) on the basis of data of the technical certificate issued by the manufacturing plant of the motor vehicle. If in the technical certificate of the manufacturing plant of a motor vehicle there are no data on the number of seating spaces, this number shall be determined by the state bodies in charge of supervision over the technical condition of self-propelled machines and other kinds of machinery in the Russian Federation on the basis of an application of the organisation (individual businessman) that owns the motor vehicle intended for passenger carriage, in case of exercising business activities taxable in compliance with this Chapter;
toll parking lots meaning grounds (including outdoor and indoor grounds) used as places for the provision of paid services of providing for temporary possession (use) slots at parking lots, as well as of storing motor vehicles (except for penalty parking lots);
retail trade meaning an entrepreneurial activity relating to trading in goods (including those where payment is made with cash or with payment cards) under contracts of retail purchase/sale. This type of entrepreneurial activity does not include the sale of the excisable goods specified in Subitems 6-10 of Item 1 of Article 181 of this Code, foodstuffs and beverages, including alcoholic ones, - either in manufacturer's packing and containers or without such a packing or containers - in bars, restaurants, cafes and other public catering organisation's facilities, natural gas, trucks and special-purpose vehicles, trailers, container- trailers, bolsters, buses of any type, commodities according to samples and catalogues outside the stationary trading system (in particular in the form of postal items (parcel trade), as well as through TV shops, telephone communication and computer networks), transfer of medical products on the basis of discount (free-of-charge) prescriptions, and also products of one's own make (production). Sale through automatic teller machines of commodities and/or public catering products, made in these automatic teller machines, shall be referred to retail trade for the purposes of this Chapter;
stationary trading network meaning a trading network located in buildings, houses, structures that are intended and/or used for trading and are connected to the services;
stationary trading network with rooms intended for trading meaning a trading network located in buildings and structures (parts thereof) intended for trading that feature separate premises with special equipment, such premises being intended for retail trading and for provision of services to buyers. Shops and pavilions fall within this category of trading facilities;
stationary trading network without rooms intended for trading meaning a trading network located in buildings, houses and structures (parts thereof) intended for trading and not having separate premises that are specifically equipped for these purposes, and also in buildings, houses and structures (parts thereof) used for concluding retail purchase/sale contracts, and also for public sales. Indoor markets (fairs), malls, kiosks, vending machines and other similar facilities fall within this category of trading facilities;
non-stationary trading network meaning a trading network operating on the basis of delivery and peddling trade and also trading organisation's facilities not deemed a stationary
trading network; delivery trade meaning a retail trade carried out outside a stationary retail trading
network through the use of specialised or specifically-equipped vehicles as well as mobile equipment used only with a vehicle. This type of trading includes trading involving the use of a motor vehicle, of a lorry-mounted kiosk, lorry-mounted shop, "tonar" towable trailer, trailer or movable vending machine;
peddling meaning a retail trade carried out outside a stationary retail trading network by means of direct contact of a vendor with a buyer in organisations, on means of transport, at home or in the street. This type of trading includes trading by a vendor from the vendor's hands, from a tray, basket or cart;
public catering services meaning the services of preparation of cookery items and/or sweet, creation of conditions for the consumption and/or sale of finished cookery items as well as sweets and/or purchased goods and also for recreation. Public catering services shall not include the services related to manufacture and sale of the excisable commodities specified in Subitems 3 and 4 of Item 1 of Article 181 of this Code
public catering organisation's facility having a room for providing services to clients meaning a building (part thereof) or a structure intended for the provision of public catering services and having specifically-equipped premises (outdoor ground) for the consumption of finished cookery items as well as sweets and/or purchased goods and also for recreation. this category of public catering organisation's facilities includes restaurants, bars, cafes, canteens, snack-bars;
public catering organisation's facility having no room for the provision of services to clients meaning a public catering organisation's facility that has no specifically-equipped room (outdoor ground) for the consumption of finished cookery items or sweets and/or purchased goods. This category of public catering organisation's facility includes kiosks, stalls, delly shops (sections) attached to restaurants, bars, cafes, canteens and snack-bars and other similar public catering facilities;
trading room area meaning the part of a shop, pavilion (outdoor ground) occupied by equipment intended for the placement and show of goods, settlements of accounts and provision of services to clients, the area of cash-register points and booths, the area of workplaces of attendants as well as the area of passages intended for clients. The area of a trading room also includes the rented part of trading room's area. The area of auxiliary, administrative and utility premises and also of premises intended for the acceptance and storage of goods, and for the preparation of goods for sale, and where no services are provided to clients is not deemed a trading room area. The area of a trading room is assessed on the basis of stock-taking and right establishing documents;
the area of a room intended for provision of services to clients meaning the area of specifically-equipped premises (outdoor grounds) of a public catering organisation's facility intended for the consumption of finished cookery items and sweets and/or purchased goods and also for recreation, the area being assessed on the basis of stock-taking and right- establishing documents.
For the purposes of this Chapter the "stock-taking and right establishing documents" mean any documents that an organisation or an individual entrepreneur has for an stationary trading network facility (a public catering organisation's facility) as containing the necessary information on the purpose, structural features and layout of the premises of the facility, and also information confirming the right of using the facility (a contract of purchase/sale of non- living premises, the technical certificate for non-living premises, layouts, drawings, legends, a contract of lease (sublease) of non-living premises or a part (parts) thereof, a permit for provision of services to clients at an outdoor ground as well as other documents);
outdoor ground meaning a place located on a land plot and specifically equipped for
trading or for public catering; shop meaning a specifically-equipped building (part thereof) intended for selling goods
and providing services to buyers and featuring trading, auxiliary, administrative and utility premises as well as premises intended for acceptance and storage of merchandise and also for preparation of merchandise for sale;
pavilion meaning a structure having a room for trading and intended for one workplace or several workplaces;
kiosk meaning an structure that has no room for trading and that is intended for a single workplace (for an attendant);
tent meaning a structure that can be assembled/disassembled that features a counter and has no room for trading;
trading point meaning the place used for making transactions of retail purchase/sale. Trading points shall include buildings, structures (a part thereof) and/or land plots used for making transactions of retail purchase/sale, as well as retail trade and public catering facilities that do not have salesrooms and areas for servicing clients (pavilions, booths, kiosks, boxes, containers and other facilities, including those located in buildings, structures and constructions), counters, tables, stands (including those located on land plots), land plots used for location of retail trade (public catering) facilities that do not have salesrooms (areas for servicing clients), counters, tables, stands and other facilities;
Abrogated from January 1, 2009; the area of an outdoor advertisement information field with any means of image
application, except for an outdoor advertisement with automatically alternating image meaning the area of an image applied;
the area of an outdoor advertisement information field with automatically alternating image meaning the area of the exposed surface;
the area of an outdoor advertisement electronic display information field meaning the area of the light-emitting surface;
the dissemination of outdoor advertisements using outdoor advertising structures meaning the business activity involving the dissemination of outdoor advertisements with the use of boards, stands, construction nets, suspended advertisements, electronic (illuminated) displays, air balloons, aerostats and other stationary technical facilities installed and placed on outer walls, roofs and other building parts or outside them, as well as at community transport stops which is exercised by the owner of an advertising structure which is an advertising disseminator, subject to the requirements of Federal Law No. 38-FZ of March 13, 2006 on Advertising (hereinafter referred to as the Federal Law on Advertising). The owner of an advertising structure (an organisation or an individual businessman) means the holder of the advertising structure or other person having the real right to the advertising structure or the right to possess and use the advertising structure on the basis of a contract made with the holder thereof;
placement of advertising on a transport vehicle meaning the business activity of placing advertising on a transport vehicle exercised subject to the requirements of the Federal Law on Advertising on the basis of a contract made by the advertiser with the owner of the transport vehicle, or with the person authorised to it, or with the person having any other real right to the transport vehicle;
the number of employees means the mean listed (mean) number of employees for each calendar month of tax period with account taken of all employees, including those having combined jobs, working under contracts of independent contractor work and other civil-law contracts;
premises for temporary accommodation and residence meaning premises used for temporary accommodation and residence of natural persons (an apartment, a room in an
apartment, private house, cottage (a part thereof), a hotel suite, a room in a hostel and other premises). The total area of premises for accommodation and residence shall be determined on the basis of inventory and right-proclaiming documents in respect of the facilities intended for temporary accommodation and residence (contracts of purchase/sale, of lease (sublease), technical passports, plans, diagrams, legends and other documents).
When estimating the total area of premises for temporary accommodation and residence at facilities of thehotel type (hotels, holiday camps, hostels and other facilities), the area of premises for public use (halls, corridors, stair halls, stairs between floors, public water closets, saunas and shower rooms, premises of restaurants, bars, canteens and other premises), as well the area of auxiliary administrative premises, shall not be taken into account;
facilities for rendering the services of temporary accommodation and residence, meaning buildings, structures and constructions (parts thereof) which have premises for temporary accommodation and residence (dwelling houses, cottages, private houses, structures on homestead land plots, buildings and structures (complexes of constructionaly separate (associated) buildings and structures located on the same land plot) which are used as hotels, holiday camps, hostels and other facilities);
area of a parking lot meaning the total area of the land plot where a parking lot is located which is estimated on the basis of right-proclaiming and inventory documents.
Article 346.28. Taxpayers 1. Taxpayers are organisations and individual businessmen, performing an
entrepreneurial activity subject to the uniform tax on the territory of the municipal district, urban circuit, the cities of federal importance Moscow and Saint-Petersburg in which the uniform tax is introduced.
2. Organisations and individual businessmen engaged in the kinds of business activity transferred by decisions of representative bodies of municipal districts, urban circuits, legislative (representative) state power bodies of the cities of federal importance Moscow and Saint- Petersburg to payment of uniform tax are obliged to register with the tax authority:
at the place of exercising business activity (except for the kinds of business activity cited in Paragraph Three of this Item);
at the location of an organisation (at the place of residence of an individual businessman) - according to the kinds of business activity cited in Subitems 5 and 7 (as regards delivery and peddling retail trade) and in Subitem 11 of Item 2 of Article 346.26 of this Code.
The registration of an organisation or of an individual businessman as a payer of uniform tax that are engaged in business activities in the territories of several urban circuits or municipal districts, in several intra-city territories of the cities of federal importance Moscow and Saint- Petersburg where several tax authorities are functioning shall be effected with the tax authority in whose area of operation is located the place of exercising business activity which is mentioned first in the application for registration filed by the organisation or individual businessman as payers of the uniform tax.
3. Organisations and individual businessman that are subject to registration as payers of the uniform tax shall file with the tax authorities within five days as of the starting date of their business activity taxable with the uniform tax an application for registration of an organisation or individual businessman as a payer of uniform tax.
The tax authority effecting the registration of an organisation or individual businessman as a payer of the uniform tax, within five days as of the date of receiving the application for registration of the organisation or individual businessman as a payer of uniform tax shall issue a notice of registering the organisation or individual businessman as a payer of uniform tax.
A payer of uniform tax shall be struck off the records upon termination by him of the business activity taxable by uniform tax on the basis of an application thereof filed with the a tax
authority within five working days as of the date of terminating the business activity taxable with the uniform tax.
The tax authority, within five days as of the date of receiving an application from a taxpayer for being struk off the records as a payer of uniform tax shall forward thereto a notice of his striking off the records.
The form of an application for registration of an organisation or individual businessman as a payer of uniform tax and the form of an application of an organisation or individual businessman for being struk off the records as a payer of the uniform tax in connection with termination of the business activity by him taxable with the uniform tax shall be established by the federal executive body in charge of exercising control and supervision in the field of taxes and fees.
4. In the retail markets formed in compliance with Federal Law No. 271-FZ of December 30, 2006 on Retail Markets and on Amending the Labour Code of the Russian Federation management companies of markets shall be deemed taxpayers in respect of the kinds of business activity provided for by Subitems 13 and 14 of Item 2 of Article 346.26 of this Code.
Article 346.29. Taxed Item and the Tax Base 1. The taxpayer's imputed income shall be seen as the item subject to taxation when
applying the uniform tax. 2. The tax base for the computation of the sum of the uniform tax shall be the size of the
imputed income, calculated as the product of the basic profitability of a given kind of business activity calculated for the tax period and of the size of the physical index, characterizing the given kind of activity.
Federal Law No. 25-FZ of March 7, 2011 amended Item 3 of Article 346.29 of this Code. The amendments shall enter into force not earlier than upon the expiry of one month from the day of the official publication of the said Federal Law and not earlier than the first day of the next tax period for uniform tax on the imputed income for individual kinds of activity
3. The following physical indices describing specific kinds of business activities and base earnings per month shall be used for estimation of the amount of uniform tax:
┌──────────────────────────┬───────────────────────────┬────────────── ──┐ │ Type of │ Physical index │ Base earnings │ │ business Activity │ │ per month │ │ │ │ (roubles) │ ├──────────────────────────┼───────────────────────────┼────────────── ──┤ │ 1 │ 2 │ 3 │ ├──────────────────────────┼───────────────────────────┼────────────── ──┤ │Provision of domestic│Number of employees,│ 7 500 │ │services │including individual│ │ │ │businessman │
│ ├──────────────────────────┼───────────────────────────┼────────────── ──┤ │Provision of veterinary│Number of employees,│ 7 500 │ │services │including individual│ │ │ │businessman │ │ ├──────────────────────────┼───────────────────────────┼────────────── ──┤ │Provision of services of│Number of employees,│ 12 000 │ │repair, maintenance and│including individual│ │ │washing of motor vehicles │businessman │ │ ├──────────────────────────┼───────────────────────────┼────────────── ──┤ │Provision of services of│Total area of parking lot│ 50 │ │letting for temporary│(in square metres) │ │ │possession (use) slots at│ │ │ │motor vehicles' parking│ │ │ │lots, as well as of motor│ │ │ │vehicles' storage at paid│ │ │ │parking lots │ │ │ ├──────────────────────────┼───────────────────────────┼────────────── ──┤ │Provision of cargo motor│Number of motor vehicles│ 6 000 │ │carriage services │used to carry cargoes │ │ ├──────────────────────────┼───────────────────────────┼────────────── ──┤ │Provision of passenger│Number of seats │ 1 500 │ │carriage services │ │ │ ├──────────────────────────┼───────────────────────────┼────────────── ──┤ │Retail trade effected│Area of sales room (in│ 1 800 │ │through facilities of a│square metres) │ │
│stationary trading system│ │ │ │featuring sales rooms │ │ │ ├──────────────────────────┼───────────────────────────┼────────────── ──┤ │Retail trade effected│Trading point │ 9 000 │ │through facilities of the│ │ │ │stationary trading system│ │ │ │without salesrooms, as│ │ │ │well as through facilities│ │ │ │of non-stationary trading│ │ │ │system, where the area of│ │ │ │a trading point is 5│ │ │ │square meters at most,│ │ │ │except for the sale of│ │ │ │goods through automatic│ │ │ │teller machines │ │ │ ├──────────────────────────┼───────────────────────────┼────────────── ──┤ │Sale of goods through│Automatic teller machine │ 4 500 │ │automatic teller machines │ │ │ ├──────────────────────────┼───────────────────────────┼────────────── ──┤ │Retail │
trade effected│Area of trading point (in│ 1 800
│through │
facilities of a│square meters) │
│stationary trading │
system│ │
│without │
salesrooms, as│ │
│well as through facilities│ │
│
│of non-stationary │
trading│ │
│system, where the area of│ │
│ │a trading point exceeds 5│ │ │ │square meters │ │ │ ├──────────────────────────┼───────────────────────────┼────────────── ──┤ │Peddling and delivery│Number of employees,│ 4 500 │ │retail trade │including individual│ │ │ │businessman │ │ ├──────────────────────────┼───────────────────────────┼────────────── ──┤ │Provision of public│Area of room for rendering│ 1 000 │ │catering services through│services to clients (in│ │ │public catering│square meters) │ │ │organisation facilities│ │ │ │featuring rooms for│ │ │ │rendering services to│ │ │ │clients │ │ │ ├──────────────────────────┼───────────────────────────┼────────────── ──┤ │Provision of public│Number of employees,│ 4 500 │ │catering services through│including individual│ │ │public catering│businessman │ │ │organisation facilities│ │ │ │featuring no rooms for│ │ │ │rendering services to│ │ │ │clients │ │ │ ├──────────────────────────┼───────────────────────────┼────────────── ──┤ │Dissemination of outdoor│Area of information field│ 3 000 │ │advertising using│(in square meters) │ │
│advertising structures,│ │ │ │(except for outdoor│ │ │ │advertising with│ │ │ │automatically alternating│ │ │ │images and electronic│ │ │ │display panels) │ │ │ ├──────────────────────────┼───────────────────────────┼────────────── ──┤ │Dissemination of outdoor│Area of information field│ 4 000 │ │advertising with│(in square meters) │ │ │automatically alternating│ │ │ │images │ │ │ ├──────────────────────────┼───────────────────────────┼────────────── ──┤ │Placement of outdoor│Area of information field│ 5 000 │ │advertising using│(in square meters) │ │ │electronic display panels │ │ │ ├──────────────────────────┼───────────────────────────┼────────────── ──┤ │Placement of advertising│Number of transport│ 10 000 │ │on transport vehicle │vehicles where advertising│ │ │ │is placed │ │ ├──────────────────────────┼───────────────────────────┼────────────── ──┤ │Provision of services of│Total area of premises for│ 1 000 │ │temporary accommodation│temporary accommodation and│ │ │and residence │residence(in square meters)│ │ ├──────────────────────────┼───────────────────────────┼────────────── ──┤ │Provision of services of│Number of trading points,│ 6 000 │ │granting for temporary│of non-stationary trading│
│ │possession │
and/or use of│network facilities or of│
│trading points located │
at│public catering│
│facilities │
of a stationary│organisation facilities│
│trading │
system featuring│granted for temporary│
│no │
salesrooms, facilities│possession and/or use │
│of a non-stationary│ │ │ │trading system, as well as│ │ │ │of public catering│ │ │ │organisation facilities│ │ │ │featuring no rooms for│ │ │ │rendering services to│ │ │ │clients where the area of│ │ │ │one trading point, one│ │ │ │facility of the catering│ │ │ │organisation is at most 5│ │ │ │square meters │ │ │ ├──────────────────────────┼───────────────────────────┼────────────── ──┤ │Provision of services of│Area of trading point, of│ 1 200 │ │granting for temporary│non-stationary trading│ │ │possession and/or use of│network facility or of│ │ │trading points located at│public catering│ │ │facilities of a stationary│organisation facility│ │ │trading system featuring│granted for temporary│ │ │no salesrooms, facilities│possession and/or use (in│ │ │of a non-stationary│square meters) │ │
│trading system, as well as│ │ │ │of public catering│ │ │ │organisation facilities│ │ │ │featuring no rooms for│ │ │ │rendering services to│ │ │ │clients where the area of│ │ │ │one trading point, one│ │ │ │facility of the catering│ │ │ │organisation exceeds 5│ │ │ │square meters │ │ │ ├──────────────────────────┼───────────────────────────┼────────────── ──┤ │Provision of services of│Number of land plots│ 5 000 │ │allotting for temporary│allotted for temporary│ │ │possession and/or use land│possession and/or use │ │ │plots whose area is 10│ │ │ │square metres at most for│ │ │ │arrangement of facilities│ │ │ │of non-stationary and│ │ │ │stationary trading│ │ │ │systems, as well as of│ │ │ │public catering│ │ │ │organisation facilities │ │ │ ├──────────────────────────┼───────────────────────────┼────────────── ──┤ │Provision of services of│Area of land plots│ 1 000 │ │transferring for temporary│transferred for temporary│ │ │possession and/or use land│possession and/or use (in│
│ │plots │
whose area exceeds│square metres) │
│10 │
square meters for│ │
│arrangement of │
facilities│ │
│of │
stationary and│ │
│non-stationary │
trading│ │
│systems, │
as well as of│ │
│public │
catering│ │
│organisation facilities │
│ │
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4. The basic profitability shall be corrected (multiplied) by Coefficients K_1 and K_2. 5. Abolished from January 1, 2006. 6. When determining the basic profitability, the representative bodies of municipal
districts, urban circuits, legislative (representative) state power bodies of the cities of federal importance Moscow and Saint-Petersburg may correct (multiply) the basic profitability, given in Item 3 of this Article, by Correcting Coefficient K_2.
The correcting coefficient K_2 shall be determined as the product of the values, which are established by normative legal acts of the representative bodies of municipal districts and city wards, by laws of the federal cities Moscow and St. Petersburg, and which record the influence of the factors on the results of business activity, and the factors stipulated by Article 346.27 of this Code.
Abrogated from January 1, 2009. 7. The values of Correcting Coefficient K_2 shall be defined for all categories of
taxpayers by the representative bodies of municipal districts, urban circuits, legislative (representative) state power bodies of the cities of federal importance Moscow and Saint- Petersburg for a period of at least one calendar year and may be established within the bracket of 0.005 to 1. If the normative legal act of the representative body of a municipal region or an urban circuit, the laws of the cities of federal importance Moscow and Saint-Petersburg on amending effective values of Correcting Coefficient K_2 are not adopted before the start of the next calendar year and/or did not enter into effect in the procedure established by this Code from the start of the next calendar year, the values of Correcting Coefficient K_2 that were in effect in the previous calendar year shall be also in force in the next calendar year.
8. Abolished from January 1, 2006. 9. If in the course of the tax period a change in the size of the taxpayer's physical index
has taken place, the taxpayer shall take into account said change when calculating the sum of the uniform tax, as from the start of that month when the change in the size of the physical index occurred.
10. The size of the imputed income for a quarter, in the course of which the corresponding state registration of the taxpayer was carried out, shall be calculated proceeding from full months, beginning with the month following the month of the above-said state
registration.
11. The value of the correction coefficient K2 shall be rounded to the third character after the decimal point. Values of physical characteristics shall be shown in whole roubles. Values of cost indicators of less that 50 kopecks (0.5 unit) shall be ignored, while 50 kopecks (0.5 unit) and over shall be rounded up to the whole rouble (whole unit).
Article 346.30. Tax Period A quarter shall be recognised as the tax period for the uniform tax.
Federal Law No. 191-FZ of December 31, 2002 amended Article 346.31 of this Code. The amendments shall enter into force from January 1, 2003 See the previous text of the Article
Article 346.31. Tax rate The rate of the uniform tax shall be fixed at 15 per cent of the value of the imputed
income.
Article 346.32. Procedure and Time Terms for the Payment of the Uniform Tax 1. The payment of the uniform tax shall be effected by the taxpayer in accordance with
the results of the tax period not later than on the 25th day of the first month of the next tax period.
2. The sum of uniform tax calculated for the tax period shall be reduced by taxpayers by the sum of insurance contributions for compulsory pension insurance, obligatory social insurance in case of temporary disability and in connection with motherhood, obligatory medical insurance, obligatory social insurance against industrial accidents and professional illnesses paid (within the amounts calculated) for the same period of time in keeping with the legislation of the Russian Federation when the taxpayers paid out remuneration to employees engaged in those area of the taxpayer's activity where uniform tax is paid, and also by the sum of insurance contributions in the form of fixed payments paid by the individual entrepreneurs their own insurance and the sum of temporary disability benefits disbursed to employees. In this case the sum of uniform tax shall not be reduced by over 50 per cent.
3. Tax returns on the results of the tax period shall be filed by taxpayers with tax bodies not later than the 20th day of the first month of next tax period.
Article 346.33. Entry of the Sums of Uniform Tax
The sums of the uniform tax shall be entered onto the accounts of the Federal Treasury bodies to be subsequently distributed among the budgets of all levels in conformity with the budgetary legislation of the Russian Federation.
Federal Law No. 65-FZ of June 6, 2003 supplemented Section VIII.1 of this Code with Chapter 26.4:
Chapter 26.4. Taxation System When Implementing Production-Sharing Agreements
Federal Law No. 248-FZ of July 19, 2011 amended Article 346.34 of this Code. The amendments shall enter into force upon the expiry of 90 days after the day of the official
publication of the said Federal Law and not earlier than the first day of the next tax period for tax on extraction of mineral resource
Article 346.34. Principal Concepts Used in This Chapter
For the purposes of this Chapter the following principal concepts shall be used therein: Investor shall mean a legal entity or an association of legal entities, established on the
basis of an agreement of joint activity and not having the status of a legal entity, which invests own, borrowed or attracted assets (property and (or) property rights) into exploration, prospecting and extraction of mineral raw materials and is a user of mineral resources under the terms and conditions of a production-sharing agreement (hereinafter mentioned in the Chapter as an agreement);
Products shall mean a mineral extracted from the subsoil on the territory of the Russian Federation, as well as on the continental shelf of the Russian Federation, and (or) within the limits of the exclusive economic zone of the Russian Federation, on the subsoil tract provided to an investor, the quality of the former complying with an appropriate national standard, regional standard, international standard or, in the absence of the cited standards in respect of a specific mineral resource, in compliance with an organisation's standard. There may not be deemed as a mineral the products resulting from further processing (dressing, technological process) of a mineral and being products of the manufacturing industry;
Output shall mean the quantity of the mining industry products and of products received as a result of quarrying contained in mineral raw materials (rock, fluid or another form), actually extracted from (drawn out of) the subsoil (waste, loss), the quality of the former complying with the national standard, regional standard, international standard or, in the absence of the cited standards in respect of a specific mineral resource, in compliance with an organisation's standard, which is extracted by an investor, while carrying out works under an agreement, and decreased by the quantity of process loss within the limits of established normative standards. When implementing agreements, where the procedure for production sharing, established by Item 2 of Article 8 of the Federal Law on Production-Sharing Agreements, is applied, the share of the State in the total output shall constitute at least 32 per cent thereof;
Production sharing shall mean sharing of output in kind and (or) in value terms between the State and an investor in compliance with the Federal Law on Production-Sharing Agreements;
Profitable products shall mean products made within a report (tax) period, in the event of implementing an agreement, less the part of the products, whose value equivalent is used for paying the mineral resources extraction tax, and less compensation products;
Compensation products shall mean a part of output under an agreement which does not have to exceed 75 per cent of the total output and, in the event carrying out extraction works on the continental shelf of the Russian Federation, 90 per cent of the total output transferred under the ownership of an investor for reimbursement of the expenses (reimbursable expenses), incurred by it, whose composition shall be established by an agreement in compliance with this Chapter;
Sharing point shall mean a place of business accounting of products where the State shall deliver to an investor the part of output due to it under the terms and conditions of an agreement. In the event of oil production, the place of business accounting of products shall be defined, when using pipeline transportation, as the place where oil is delivered over a pipeline to a check-station and where its quantity is measured and quality determined, as well as where it is accounted as output and transferred to a trunk pipeline. In the event of oil transportation with the use of a transport mode other than a pipeline, the place of business accounting shall be defined as the place where oil is delivered to a check station and where the quantity thereof is measured and quality determined;
Price of products shall mean the cost of products under the terms and conditions of an agreement, unless otherwise established by this Chapter;
Oil price shall mean the oil selling price indicated by the parties to a transaction but not lower that the average price level of Urals crude oil within the report period determined as the sum of simple averages of purchasing and selling prices in world oil markets (in the Mediterranean and Rotterdam ones) for all days of sales divided by the number of days of sales in the appropriate report period. Average levels of Urals crude oil prices in world crude oil markets for an expired month (in the Mediterranean and Rotterdam ones) shall become public through official sources of information at the latest on the 15th day of the next following month in the procedure established by the Government of the Russian Federation. In the absence of said information in reports of the official sources of information, the average level of Urals crude oil prices in world crude oil markets for an expired month (in the Mediterranean and Rotterdam ones) shall be determined by a taxpayer independently.
Article 346.35. General Provisions 1. This Chapter shall establish a special tax treatment applicable, when implementing
agreements, which are made in compliance with the Federal Law on Production-Sharing Agreements, and shall meet the following conditions:
1) agreements are made after holding an auction sales for the purpose of obtaining the rights of using subsoil under the conditions, other than production sharing, in the procedure and under the conditions, which are determined by Item 4 of Article 2 of the Federal Law on Production Sharing Agreements, and after declaring the auction sales as frustrated;
2) after implementing the agreements where the procedure for production sharing, established by Item 2 of Article 8 of the Federal Law on Production-Sharing Agreements, is applied, the share of the State in the total output amounts to at least 32 per cent of the total output;
3) agreements provide for the increase of the State's share of profitable products in the event of the improvement of investments efficiency indicators of the investor upon the implementation of the agreement. Investments efficiency indicators shall be established in compliance with the terms and conditions of the agreement.
2. A taxpayer enjoying the right of applying the special tax treatment, when implementing agreements, shall submit to the tax bodies appropriate notices in writing and the following documents:
a production-sharing agreement; a decision on endorsing the results of an auction sales for obtaining the right to use a
subsoil tract under the conditions, other than production sharing, in compliance with the Law of the Russian Federation on Subsoil and on declaring the auction sales as frustrated in view of the participants' absence.
3. For the purposes of this Chapter, the price of products (oil price) shall be applicable for determining the volume of compensation products to be transferred to an investor for sharing profitable products in value terms with the aim of determining taxable profits, as well as for reimbursing the investor's expenses related to paying taxes and fees in the instances provided for by this Chapter.
4. The special tax treatment, established by this Chapter, shall be applicable within the whole time period of an agreements' currency.
5. The special tax treatment, established by this Chapter, shall be applicable in respect of taxpayers and payers of the dues indicated in Article 346.36 of this Code.
6. The special tax treatment, established by this Chapter, provides for the replacement of paying the aggregate of taxes and fees, established by the laws of the Russian Federation on taxes and fees, by the sharing of output in compliance with the terms and conditions of an
agreement, safe for the taxes and fees whose payment is stipulated by this Chapter.
7. Upon implementing an agreement containing the conditions of output sharing in compliance with Item 1 of Article 8 of the Federal Law on Production-Sharing Agreements, an investor shall pay the following taxes and fees:
the value-added tax; the profit tax of organisations; Abrogated from January 1, 2010; the natural resources extraction tax; payments for the use of natural resources; payment for negative influence upon the environment; water tax; the state duty; customs payments; the land tax; the excise duty, safe for the excise duty payable for the excisable mineral raw materials
provided for by Subitem 1 of Item 2 of Article 181 of this Code. An investor shall be exempt from paying regional and local taxes and fees in compliance
with this Chapter by decision of an appropriate legislative (representative) state power body or the representative body of the local self-government body.
The amounts of the value-added tax, the natural resources extraction tax, payments for the use of natural resources, water tax, the state duty, customs fees, the land tax, the excise duty, as well as the amount of payment for negative influence upon the environment, shall be reimbursable in compliance with the provisions of this Chapter.
An investor shall not pay the tax on the property of organisations in respect of permanent assets, non-pecuniary assets, resources and expenditure which are in the taxpayer's balance sheet and are solely used for exercising the activity provided for by agreements. Where said property is used by an investor for the purposes, other that those connected with carrying out works under an agreement, it shall be liable to the tax on the property of organisations in the generally established procedure.
A list of documents, whose filing with tax bodies exempts from paying said tax, shall be determined by the Government of the Russian Federation.
An investor shall not pay the transport tax in respect of the transport vehicles owned by him (safe for passenger cars) which are used solely for the purposes of an agreement.
A list of documents, whose filing with tax bodies exempts from paying said tax, shall be determined by the Government of the Russian Federation.
When using transport vehicles for the purpose, other than those provided for by an agreement, the transport tax shall be payable in the generally established procedure.
8. When implementing an agreement containing the conditions of production sharing in compliance with Item 2 of Article 8 of the Federal Law on Production-Sharing Agreements, an investor shall pay the following taxes and fees:
Abrogated from January 1, 2010; the state duty; customs fees; the value-added tax; payment for negative influence upon the environment. An investor shall be exempt from paying regional and local taxes and fees in compliance
with this Chapter by decision of the appropriate legislative (representative) state power body or the representative local self- government body.
9. There shall be exempt from the customs duty the commodities imported to the territory of the Russian Federation and other territories under its jurisdiction for the purpose of carrying out works under an agreement provided for by working schedules and estimates which are endorsed in the procedure established by the agreement, as well as the products made in compliance with the terms and conditions of an agreement and exported from the territory of the Russian Federation.
A list of documents, whose filing with the customs bodies shall exempt from paying said text, shall be determined by the Government of the Russian Federation.
10. When carrying out an agreement, the object of taxation, tax base, tax period, tax rate and procedure for tax estimation in respect of the taxes indicated in Items 7 and 8 of this Article, shall be determined subject to the specifics stipulated by the provisions of this Chapter effective on the date the agreement's entry into force.
11. In the event of changing during an agreement's currency the names of any of the taxes and fees, indicated in this Code, without changing, in so doing, taxation elements, such taxes and fees shall be estimated and paid under their new names, while implementing the agreement.
12. In the event of changing the procedure for paying taxes and fees within the currency of an agreement, as well as in the event of changing the forms, procedure for filling in, and time for submitting, tax declarations without changing the tax base, tax rate and procedure for calculating a tax (fee collection elements), the taxes and fees shall be paid, as well as tax declarations shall be submitted, in compliance with the effective laws on taxes and fees.
13. In the event of changing within the currency of an agreement the rate of the value- added tax, said tax shall be estimated and paid according to the tax rate established in compliance with Chapter 21 of this Code.
14. Where normative legal acts of legislative (representative) state power bodies and of representative local self-government bodies do not provide for exempting an investor from paying regional and local taxes and fees, the investor's expenses, related to paying said taxes and fees, shall be reimbursable to the investor at the expense of the appropriate decrease of the share of output, transferable to the State, insofar as it concerns the appropriate subject of the Russian Federation, by the amount equivalent to the sum of said taxes and fees actually paid.
15. When implementing agreements made prior to entry into force of the Federal Law on Production-Sharing Agreements, there shall be applicable the conditions of exempting from taxes, fees and other obligatory payments, as well as the procedure for estimating, paying and returning (reimbursing) payable taxes, fees and other obligatory payments, which are provided for by said agreements. In the event of incompliance of the provisions of said Code and (or) other legislative acts of the Russian Federation on taxes and fees, of legislative acts of the subjects of the Russian Federation on taxes and fees, normative legal acts of representative local self government bodies of taxes and fees to the conditions of said agreements, the conditions of said agreements shall be applicable.
Article 346.36. Taxpayers and Payers of Fees, When Implementing Agreements. Authorised Representatives of Taxpayers and Payers of Fees
1. As taxpayers and payers of fees payable, when applying the special tax treatment established by this Chapter, there shall be recognised organisations which are investors under an agreement in compliance with the Federal Law on Production-Sharing Agreements (hereinafter referred to in this Chapter as taxpayers).
2. A taxpayer shall be entitled to entrust an operator by approbation thereof with the discharge of his duties connected with application of the special tax treatment established by this Chapter, when implementing agreements. An operator shall exercise in compliance with this
Code the powers granted to him by a taxpayer on the basis of the letter of attorney attested and certified by a notary which is issued in the procedure, established by civil laws of the Russian Federation, as the taxpayer's authorised representative.
Article 346.37. Specifics of Determining the Tax Base, of Estimating and Paying the Natural Resources Extraction Tax, When Implementing Agreements
1. The provisions of this Article shall apply, when implementing agreements containing the conditions of output sharing in compliance with Item 1 of Article 8 of the Federal Law on Production-Sharing Agreements.
2. Taxpayers shall determine the payable amount of the national resources extraction tax in compliance with Chapter 26 of this Code, subject to the specifics established by this Article.
3. The tax base, when producing oil and gas condensate at oil-gas condensate fields, shall be determined as the quantity of extracted minerals in kind according to Article 339 of this Code.
4. The tax base shall be determined separately for each agreement.
5. The tax rate, when producing oil and gas condensate at oil-gas condensate fields, amount s to 340 roubles per one ton. With this, said tax rate shall be applicable together with the coefficient showing the dynamics of world oil prices - Kts.
This coefficient shall be determined by a taxpayer every month independently on the basis of the following formula:
Kts = (TS-8) x R/252,
Where
Ts is the average Urals crude oil price level for a tax period in US dollars per one barrel; R is the average exchange rate of the US dollar in respect of the Russian Federation
rouble for a tax period established by the Central Bank of the Russian Federation. The average exchange rate of the US dollar in respect of the Russian Federation rouble
for a tax period, established by the Central Bank of the Russian Federation, shall be determined by a taxpayer independently as the simple average of the US dollar exchange rate in respect of the Russian Federation rouble, established by the Central Bank of the Russian Federation, for all calendar days of an appropriate tax period.
The average level of Urals crude oil prices shall be determined as the sum of simple averages of purchase and selling prices at the world crude oil markets (the Mediterranean and Rotterdam ones) for all days of sales divided by the number of sales days in an appropriate tax period.
Average levels of Urals crude oil prices at the world crude oil markets (the Mediterranean and Rotterdam ones) for an expired month shall be made public every month at the latest on the 15th day of the next following month through official sources of information in the procedure established by the Government of the Russian Federation.
In the absence of said information in official sources of information, the average level of Urals crude oil prices at the world crude oil markets (the Mediterranean and Rotterdam ones) for an expired tax period shall be independently determined by a taxpayer.
The coefficient (Kts) estimated in the procedure determined by this Article, shall be approximated to the forth character in compliance with the effective procedure for approximation.
The amount of the natural extraction resources tax, when producing oil and gas condensate at oil-gas condensate fields, shall be estimated as the product of an appropriate tax
rate calculated subject to the coefficient (Kts) and the amount of the tax base determined in compliance with this Article.
6. When implementing agreements, the tax rates established by Article 342 of this Code, while extracting minerals, shall be applicable with the coefficient 0,5, safe for oil and gas condensate.
7. The tax rate, established by Item 5 of this Article, shall apply, when producing oil and gas condensate at oil-gas condensate fields with the coefficient 0,5 pending the attainment of the limit of commercial production of oil and gas condensate that may be established by an agreement.
Where an agreement establishes the limit of oil and gas condensate commercial extraction, upon reaching such limit there shall be applied the coefficient 1 which shall not be changeable within the total period of the agreement's currency.
Article 346.38. Specifics of Determining the Tax Base, of Calculating and Paying the Profit Tax of Organisations, When Implementing Agreements
1. The provisions of this Article shall apply, when implementing the agreements providing for the procedure for production sharing established by Item 1 of Article 8 of the Federal Law on Production-Sharing Agreements.
2. Taxpayers shall determine the amount of the payable profit tax of organisations (hereinafter referred to in this Article as the tax) in compliance with Chapter 25 of this Code, subject to the specifics established by this Article.
3. As the object of taxation, there shall be deemed the profit derived by a taxpayer in connection with implementing an agreement.
For the purposes of this Article, as a taxpayer's profit there shall be deemed the profit derived from implementing an agreement less the amount of expenses determined in compliance with this Article.
Where a party to an agreement is an association of organisations that does not have the status of a legal entity, the income, gained by each organisation being a member of said association, shall be determined in proportion to the share of the appropriate participant in the total income of such association for a report period.
4. As taxpayers' income derived from implementing an agreement, there shall be deemed the cost of profitable products possessed by an investor under the conditions of the agreement, as well as off-sale income determined in compliance with Article 250 of this Code.
The cost of profitable products shall be determined as the product of the volume of profitable products and the output price established by an agreement, except for the products' price (oil price) determined in compliance with this Chapter.
5. As a taxpayer's expenses, there shall be deemed reasonable expenses proved by documents which are made (incurred) by a taxpayer, when implementing an agreement.
The expenses' composition, amount and procedure for recognition thereof shall be de determined in compliance with Chapter 25 of this Code subject to the specifics established by this Article.
As reasonable expenses, for the purposes of this Article, there shall be recognised the expenses made (incurred) by a taxpayer in compliance with the schedule of works and the estimate of expenses, endorsed by the management committee, in the procedure provided for by an agreement, as well as the off-sale expenses which are directly connected with the agreement's implementation.
6. For the purposes of this Chapter, a taxpayer's expenses shall be subdivided into: 1) the expenses reimbursable at the expense of compensation products (reimbursable
expenses); 2) the expenses decreasing the tax base in respect of a tax.
7. As reimbursable expenses, there shall be recognised the expenses made (incurred) by a taxpayer within a report period for the purpose of carrying out works under an agreement in compliance with the working schedule and the estimate of expenses. There shall not be recognised as reimbursable expenses:
1) those made (incurred) prior to entry of an agreement into force: for acquiring a geological information package for participation in an auction sales;
for paying a fee for participation in an auction sales of the right to the use of a subsoil tract under the conditions of an agreement;
2) those made (incurred), as of the date of the agreement's entry into force: one-time payments for subsoil use in case of the onset of certain events stipulated by an
agreement; the natural resources extraction tax; payments (interest) related to obtained credits and borrowed assets, as well as
commission fees payable in connection with them, and other expenses connected with the receipt or use of borrowed assets for financing the activities under the agreement;
the expenses provided for by Subitem 6 of Item 2 of Article 262 of this Code; the expenses provided for by Subitems 10 and 13 of Item 1 and by Subitem 5 of Item 2
of Article 365 of this Code. 8. Reimbursable expenses, whose composition is provided for by a agreement made
under this Article, shall be endorsed by the management committee in the procedure established by the agreement.
For the purposes of this Article, the amount of reimbursable expenses shall be determined for each report (tax) period and shall be reimbursable to a taxpayer at the expense of compensation products in the procedure established by Item 10 of this Article.
9. Into the composition of reimbursable expenses there shall be included the following: 1) the expenses made (incurred by a taxpayer prior to entry of an agreement into force.
The expenses, made (incurred) prior to entry of an agreement into force, shall be deemed reimbursable, if the agreement is made in respect of mineral deposits which have not been mined before and which have not been previously recognised by the subsoil user of a subsoil tract for the purposes of the tax estimation in compliance with Chapter 25 of this Code. Said expenses have to be shown in the estimate of expenses presentable simultaneously with the estimate of expenses for the first year of works under an agreement and shall be reimbursable in the procedure and in the amount which are provided for by this Article. For the purposes of applying this Article, depreciation in respect of this type of depreciable property shall not be charged. Where under Article 256 of this Code expenses pertain to depreciable property, they shall be reimbursed in the following procedure:
if said expenses are made (incurred) by a taxpaying Russian organisation, they shall be reimbursable in the amount not exceeding the residual value of depreciable property determined in compliance with Article 257 of this Code;
if said expenses are made (incurred) by a taxpaying foreign organisation, they shall be reimbursable in the amount exceeding the market prices' level;
2) expenses made (incurred) by a taxpayer, as of the date of an agreement's entry into force and within the whole period of its currency. With this, the following specifics shall be established in respect of said expenses:
the expenses, related to the development of natural resources, which are indicated in Item 1 of Article 261 of this Code, as well as similar expenses related to adjacent subsoil tracts, if it is provided for by an agreement, shall be evenly included into the composition of expenses within 12 months;
the expenses, related to acquisition, installation, production, delivery of depreciable
property (fixed assets and non-pecuniary assets) and its adjustment to the condition when it is fit for using, shall be includable into the composition of reimbursable expenses in the amount of actually incurred outlays on condition of their inclusion into the working schedule and the estimate of expenditure subject to the restrictions established by the agreement. Depreciation in respect of such expenses shall not be charged in the procedure established by this Code;
the expenses, made (incurred) in the form of allocations to the liquidation fund for financing liquidation works, shall be accountable for the purposes of taxation in the amount and in the procedure which are established by an agreement. The procedure for forming and using the liquidation fund shall be established by the Government of the Russian Federation;
the expenses connected with the maintenance and operation of the property, transferred by the State to a taxpayer for a gratuitous use in compliance with Article 11 of the Federal Law on Production-Sharing Agreements, shall be accountable for the purposes of taxation in the amount of actually made (incurred) expenses;
managerial expenses connected with an agreement's implementation comprising the expenses related to paying for a taxpayer's rent of offices, including those situated behind the boundaries of the Russian Federation, outlays on maintenance thereof, on informational and consulting services, representative expenses, expenses related to advertising and other managerial expenditure shall be reimbursable under the conditions of an agreement in the amount of the normative standard of managerial expenditure established by the agreement, but at most 2 per cent of the total amount of expenditure reimbursable to a taxpayer in a report (tax) period. The excess of the amount of managerial expenses over the normative standard established by this Item, shall be accountable, when estimating an investor's tax base in respect of the tax.
10. For the purposes of this Chapter, reimbursable expenses shall be subject to reimbursement to a taxpayer in the amount not exceeding the limit of compensation products which may not exceed the amount determined in compliance with Article 346.34 of this Code.
Compensation products for a report (tax) period shall be estimated by way of dividing the amount of expenses, reimbursable to a taxpayer, by the price of products determined in compliance with the conditions of an agreement or by the oil price determined in compliance with this Chapter.
If the amount of reimbursable expenses is less than the limit of compensation products in a report (tax) period, the total amount of reimbursable expenses shall be reimbursed to the taxpayer in said period. If the amount of reimbursable expenses exceeds the limit of compensation products in a report (tax) period, the expenses shall be reimbursed in the amount of said limit. Reimbursable expenses, which are mot reimbursed in a report (tax) period, shall be subject to inclusion into the composition of reimbursable expenses of the next following report (tax) period.
Capital outlays shall be reimbursable on condition of meeting the requirement of using a share of commodities of Russian origin, when carrying out works under an agreement, which is established by Item 2 of Article 7 of the Federal Law on Production-Sharing Agreements. Failure to meet said requirements shall be a ground for the refusal to reimburse appropriate expenses of an investor. With this, the procedure for depreciation of property, established by Articles from 256 to 259 of this Code, shall extend to acquired equipment and other property.
11. The expenses, decreasing the tax base of the tax, shall include the expenses accountable for taxation purposes in compliance with Chapter 25 of this Code and not included into the composition of reimbursable expenses determined in compliance with the provisions of this Article. The expenses, indicated in this Item, shall not include the amount of the natural resources extraction tax.
12. For the purposes of this Chapter, the following procedure for recognising receipts and
expenditures shall apply: 1) as regards the income received by a taxpayer as a share of profitable products, the
last date of a report (tax) period, when the profitable products were shared, shall be recognised as the date of receiving the income;
2) as regards other types of receipts and expenditures, the procedure for recognising receipts and expenditures, established by Chapter 25 of this Code, shall apply.
13. For the purposes of this Article, as the tax base there shall be recognised the taxable profit in monetary terms determined in compliance with Item 3 of this Article.
The tax base shall be determined separately for each agreement. 14. Where the tax base, estimated in compliance with the provisions of this Article, is
negative for an appropriate tax period, it shall be recognised as equal to zero for this tax period. A taxpayer shall be entitled to reduce the tax base by the received negative value within subsequent tax periods during 10 years following the tax period when the negative value was received but no longer than the currency of the agreement.
15. The amount of the tax rate shall be determined in compliance with Item 1 of Article 284 of this Code. The tax rate, effective at the date of an agreement's entry into force, shall apply within the whole period of this agreement's currency.
16. Taxpayers shall estimate the tax base subject to the results of each report (tax) period on the basis of tax registration data. The tax registration shall be carried out in compliance with Chapter 25 of this Code. The procedure for tax registration shall be established by a taxpayer in its accounting policy for taxation purposes endorsed in the established procedure.
17. Tax and report periods with regard to a tax shall be established in compliance with Article 285 of this Code.
18. The procedure for estimating the tax (advance payments) and payment time shall be determined in compliance with Chapter 25 of this Code.
Abrogated from January 1, 2009. 19. The specifics of estimating and paying the tax by a taxpayer, having separate
subdivisions, shall be determined by Article 288 of this Code. With this, the amounts of the tax (advance payments), subject to entering to the revenues of the budgets of the subjects of the Russian Federation and of local budgets, shall be payable by a taxpayer at the location of the subsoil tract granted for use under an agreement.
20. For the purposes of this Article, a taxpayer shall be obliged to keep separate accounts of receipts and expenditures regarding operations arising from the implementation of an agreement.
In the absence of the separate accounting, the procedure for profit taxing established by Chapter 25 of this Code without taking into account the specifics, set by this Article, shall apply.
21. A taxpayers' receipts and expenditures concerning other types of activities, which are not connected with the implementation of an agreement, including incomes in the form of remuneration for exercising the functions of an operator and (or) for the sale products possessed by the State under the conditions of the agreement, shall be taxable in the procedure established by Chapter 25 of this Code.
The profits, derived by an investor from selling compensation products, shall be taxable in the procedure, established by Chapter 25 of this Code, and shall be determined as proceeds gained from selling compensation products (determined in compliance with Article 249 of this Code) decreased by the amount of expenses, connected with the sale of said products (which are determined in compliance with Article 253 of this Code) and not included into the cost of compensation products, decreased by the cost of compensation products determined in compliance with Item 10 of this Article.
If a taxpayer incurs losses as a result of compensation products' sale, it shall be taken
into account for the purposes of taxation in the procedure and on the conditions established by Article 283 of this Code.
Article 346.39. Specifics of Paying the Value-Added Tax, When Implementing Agreements
1. When implementing agreements, the value-added tax (hereinafter referred to as the tax) shall be payable in compliance with Chapter 21 of this Code subject to the specifics established by this Article.
2. When implementing agreements, the tax rate, effective in the appropriate tax period in compliance with Chapter 21 of this Code, shall apply.
3. If the amount of tax deductions based on the results of a tax period, when carrying out works under an agreement, exceeds the total amount of the tax estimated with regard to commodities (works and services) sold (delivered, carried out or rendered) in a report (tax) period (and likewise in the absence of said sale), the gained difference shall be subject to reimbursement (offset, return) to a taxpayer in the procedure established by Articles 176 or 176.1 of this Code.
4. In the event of non-observance of the time period for reimbursement (return) established by Articles 176 or 176.1 of this Code, the amounts returnable to a taxpayer, shall be decreased on the basis of one 360th of the refinancing rate of the Central Bank of the Russian Federation for each calendar day of the delay (when keeping accounts in the currency of the Russian Federation) or one 360th of the LIBOR rate effective in the appropriate period for each calendar day of delay (when keeping accounts in foreign currency).
5. There shall not be taxable (exempt from taxation): transfer of property on a gratuitous basis, which is necessary for carrying works under an
agreement, between the investor under the agreement and the operator of the agreement in compliance with the working schedule and the estimate of expenditure endorsed in the procedure established by the agreement;
transfer by the organisation, being a member of an association of organisations without the status of a legal entity, which acts as an investor under the agreement, to other participants of such association an appropriate share of output received by the investor under the conditions of the agreement;
transfer by a taxpayer under the state ownership of property, which is newly made or acquired by the taxpayer and which has been used for carrying out works under the agreement and is returnable to the State in compliance with the conditions of the agreement.
Article 346.40. Specifics of Submitting Tax Declarations, When Implementing Agreements
1. As regards the taxes provided for by Article 346.36 of this Code, a taxpayer shall submit to tax bodies, where such taxpayer is recorded, at the location of the subsoil tract, unless otherwise stipulated in the present Item, granted for use under the conditions of an agreement, tax declarations in respect of each tax for each agreement separate from other activities.
If the subsoil tract, granted for use under the conditions of an agreement, is situated on the continental shelf of the Russian Federation and (or) within the limits of the exclusive economic zone of the Russian Federation, the taxpayer shall submit tax declarations in respect of the taxes provided for by Article 346.35 of this Code, to tax bodies, where such taxpayer is recorded, at the location thereof.
The taxpayers, referred to the category of major taxpayers in conformity with Article 83
of this Code, shall submit tax declarations (computations) to the tax body at the place of their recording as major taxpayers.
2. Abrogated. 3. Abolished. 4. A taxpayer shall submit annually, at the latest on December 31 of the year preceding
the one being planned, to the tax bodies, indicated in Item 1 of this Article, the working schedule and the estimate of expenditure under the agreement for the next following year endorsed in the procedure established by the agreement.
As regards newly made agreements, a taxpayer, prior to the start of works, shall submit to the tax bodies, indicated in Item 1 of this Article, the working schedule and the estimate of expenditure for the current year endorsed in the procedure established by the agreement.
In the event of introducing amendments and (or) additions into the working schedule and the estimate of expenses, a taxpayer shall be obliged to present said amendments and (or) additions at the latest in 10 days, as of the date of their endorsement in the procedure established by the agreement.
Article 346.41 Specifics of Registering Taxpayers, When Implementing Agreements 1. Taxpayers shall be subject to registration with the tax body at the location of the
subsoil tract granted to an investor for use under the conditions of an agreement, safe for the instances provided for by Item 3 of this Article.
2. If an association of organisations, not having the status of a legal entity, acts as an investor under an agreement, all the organisations within the composition of said association, safe for the instances, provided for by Item 3 of this Article, shall be subject to registration with the tax body at the location of the subsoil tract granted for use under the conditions of the agreement.
3. If a subsoil tract, granted for use under the conditions of an agreement, is situated on the continental shelf of the Russian Federation and (or) within the limits of the exclusive economic zone of the Russian Federation, a taxpayer shall be registered with the tax body at the location thereof.
4. Specifics of registering foreign organisations, acting as investors under an agreement or as the operator of an agreement, shall be established by the Ministry of Finance of the Russian Federation.
5. An application for registration with a tax body shall be submitted thereto in compliance with Items 1 and 3 of this Article within 10 days, as of the date of an appropriate agreement's entry into force.
6. The form of the application for registration with a tax body shall be established by the federal executive body authorised to exercise control and supervision in the area of taxes and fees.
7. When filing an application for registration with a tax body, a taxpayer, simultaneously with said application, shall file together with the documents indicated in Article 84 of this Code, the documents provided for by Item 2 of Article 346.35 of this Code.
8. The form of the certificate of registration with a tax body of an investor under an agreement as a taxpayer, exercising the activity of the agreement's implementation, shall be established by the federal executive body authorised to exercise control and supervision in the area of taxes and fees.
Said certificate has to contain the name of the agreement, the date of the agreement's entry into force and its currency, the denomination of the subsoil tract granted for use under the conditions of the agreement, an indication of its location, as well as an indication to the effect that this taxpayer is an investor under the agreement or the operator of the agreement and that in respect of this taxpayer the special tax treatment, established by this Chapter, shall apply.
Article 346.42. Specifics of Conducting Field Tax Inspections, When Implementing Agreements
1. A field tax inspection may cover any period within an agreement's currency subject to the provisions of Article 87 of this Code starting from the date of the agreement's entry into force.
2. For the purposes of tax control, an investor under an agreement or the operator of the agreement shall be obliged to keep basic documents, connected with tax calculation and payment, within the total period of the agreement's currency.
3. A field tax inspection of an investor under an agreement or of the operator of the agreement in connection with the activities under the agreement may not exceed six months. When conducting field inspections of organisations having branches and representative offices, the time period for conducting an inspection shall be increased by one month for inspecting each branch and representative office.
Federal Law No. 148-FZ of November 27, 2001 supplemented this Code with Section IX. This Section shall enter into force from January 1, 2002
Section IX. Regional Taxes and Fees
Chapter 27. Sales Tax
Abolished from January 1, 2004. Federal Law No. 110-FZ of July 24, 2002 supplemented Section IX of this Code with Chapter 28. This Chapter shall enter into force upon the expiry of one month from the day of the official publication of the said Federal Law
In conformity with Article 5 of the Tax Code of the Russian Federation, the Federal Laws, introducing amendments into the Tax Code of the Russian Federation concerning new taxes and (or) fees, shall enter into force not earlier than on January 1 of the year, next to the year of their adoption but not earlier than upon the expiry of one month from their official publication
Chapter 28. Transport Tax
Article 356. General Provisions The transport tax (hereinafter in this Chapter referred to as the tax) is established by this
Code and by the laws of the subjects of the Russian Federation on the tax, is put into force in conformity with this Code by the laws of the subjects of the Russian Federation and is obligatory for payment on the territory of the corresponding subject of the Russian Federation.
In introducing the tax, the legislative (representative) bodies of the subject of the Russian Federation shall define the rate of the tax within the limits, set down by this Code, the procedure and the time terms for its payment.
When establishing the tax, the laws of the subjects of the Russian Federation may also envisage tax privileges and the grounds for their use by the taxpayer.
Article 357. Taxpayers Recognised as the payers of the tax (hereinafter in this Chapter referred to as the
taxpayers) shall be the persons, on whom in conformity with the legislation of the Russian
Federation are registered transportation facilities, recognised as an object of taxation in conformity with Article 358 of this Code, unless otherwise envisaged in this Article.
Seen as the taxpayer on the transportation facilities, registered on natural persons, acquired and handed over by them on the ground of a warrant for the right of possession and of disposal of the transportation facility until the moment of an official publication of this Federal Law, shall be the person, named in such warrant. The persons, on whom the said transportation facilities are registered, shall notify the tax body at the place of their residence about handing over the said transportation facilities on the ground of a warrant.
Persons that are organisers of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi in compliance with Article 3 of Federal Law No. 310-FZ of December 1, 2007 on the Organisation and Holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi, on the Development of the Town of Sochi as a Mountain Climatic Health Resort and on Amending Certain Legislative Acts of the Russian Federation, as well as persons that are market partners of the International Olympic Committee in compliance with Article 3.1 of the cited Federal Law, shall not be deemed taxpayers in respect of the transport vehicles they have in their ownership or use solely in connection with the organisation and/or holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi and the development of the town of Sochi as a mountain climatic health resort.
Article 358. Object of Taxation 1. Seen as an object of taxation shall be automobiles, motorcycles, motor scooters,
buses and other self-powered pneumatic and caterpillar machines and mechanisms, as well as the aircraft, helicopters, motorships, yachts, sailing vessels, launches, snowmobiles, motor sledges, motor boats, hydrocycles, nonself-powered ships (tugboats) and other water and air transport vehicles (hereinafter in this Chapter referred to as the transportation facilities or transport vehicles), registered in the established order in conformity with the legislation of the Russian Federation.
2. Not recognised as an object of taxation shall be: 1) rowing boats, as well as motor boats with an engine of less than 5 horsepowers; 2) passenger cars, specially equipped for invalids' use, and passenger cars with an
engine of up to 100 horsepowers (up to 73.55 kWt), received (acquired) through the bodies for the social protection of the population in the law-established order;
3) catching sea and river vessels;
4) passenger and freight sea, river and air vessels in the ownership (by the right of economic control or of operational management) of organisations and individual businessmen, whose principal kind of activity is the performance of passenger and (or) freight carriages;
5) tractors, self-powered combines of all models, specialized automobiles (those for the transportation of milk, of cattle and of poultry, for the shipment and the application of mineral fertilizers, for rendering veterinary aid and for technical servicing), registered on the agricultural commodity producers and used during agricultural works for the output of agricultural products;
6) transportation facilities, belonging by the right of operational management to the federal executive power bodies, in which the military service and (or) that equated to it is stipulated by the legislation;
7) transportation facilities declared to be searched after, under the condition that the fact of their hijacking (theft) has been confirmed with the document, issued by an authorised body;
8) the aircraft and helicopters of the sanitary aviation and of the medical service.
9) ships registered in the Russian International Register of Ships.
Article 359. Tax Base 1. The tax base shall be defined: 1) with respect to the transportation facilities with engines (with the exception of the
motor transport vehicles indicated in Subitem 1.1 of this Item) - as the power of the transport vehicle engine, expressed in horsepowers;
1.1) in respect to the aircraft for which the reaction engine thrust is determined as the certificate static thrust of a reaction engine (the summary certificate static thrust of all reaction engines) of the aircraft under take-off earthly conditions in kilograms of force;
2) with respect to the water nonself-propelled (towed) transportation facilities, for which the gross carrying capacity is defined - as the gross carrying capacity in vessel tons;
3) with respect to the water and the air transportation facilities, not mentioned in Subitems 1, 1.1 and 2 of this Item - as a unit of the transportation vehicle.
2. With respect to the transportation facilities, indicated in Subitems 1, 1.1 and 2 of Item 1 of this Article, the tax base shall be defined separately for every transportation vehicle.
As concerns the transportation facilities, mentioned in Subitem 3 of Item 1 of this Article, the tax base shall be delineated for them separately.
Article 360. The Tax Period. The Reporting Period. 1. A calendar year shall be deemed to be the tax period. 2. The first quarter, the second quarter and the third quarter shall be deemed to be the
reporting periods for taxpayers that are organisations. 3. In the establishment of a tax the legislative (representative) bodies of the entities of the
Russian Federation shall have the right not to establish any reporting periods.
Article 361. Tax Rates
1. The tax rates shall be established by laws of the subjects of the Russian Federation respectively depending on the power of an engine, the thrust of a jet engine or the gross tonnage of a transport vehicle per horse-power of the rating of a transport vehicle, per kilogram of the thrust force of a jet engine, per registered ton of a transport vehicle or per unit of a transport vehicle in the following amounts:
┌───────────────────────────────────────────────────────┬───────────── ──┐ │Name of object of taxation │Tax rate │ │ │(in roubles) │ ├───────────────────────────────────────────────────────┼───────────── ──┤ │Motor cars with the power of the engine │ │ │(per horse-power) of: │ │ ├───────────────────────────────────────────────────────┼───────────── ──┤ │up to 100 h.p. (up to 73.55 kW) inclusive │2.5 │
├───────────────────────────────────────────────────────┼───────────── ──┤ │over 100 h.p. up to 150 h.p. (over 73.55 kW up to │3.5 │ │110.33 kW) inclusive │ │ ├───────────────────────────────────────────────────────┼───────────── ──┤ │over 150 h.p. up to 200 h.p. (over 110.33 kW up to │5 │ │147.1 kW) inclusive │ │ ├───────────────────────────────────────────────────────┼───────────── ──┤ │over 200 h.p. up to 250 h.p. (over 147.1 kW up to │7.5 │ │183.9 kW) inclusive │ │ ├───────────────────────────────────────────────────────┼───────────── ──┤ │over 250 h.p. (over 183.9 kW) │15 │ ├───────────────────────────────────────────────────────┼───────────── ──┤ │Motorcycles │
and scooters with the power of the engine │
│(from each horse-power) of: │
│
├───────────────────────────────────────────────────────┼───────────── ──┤ │up to 20 h.p. (up to 14.7 kW) inclusive │1 │ ├───────────────────────────────────────────────────────┼───────────── ──┤ │over 20 h.p. up to 35 h.p. (over 14.7 kW up to │2 │ │25.74 kW) inclusive │ │ ├───────────────────────────────────────────────────────┼───────────── ──┤ │over 35 h.p. (over 25.74 kW) │5 │ ├───────────────────────────────────────────────────────┼───────────── ──┤ │Buses with the power of the engine (from each │ │ │horse-power) of: │ │ ├───────────────────────────────────────────────────────┼───────────── ──┤ │up to 200 h.p. (up to 147.1 kW) inclusive │5
│ ├───────────────────────────────────────────────────────┼───────────── ──┤ │over 200 h.p. (over 147.1 kW) │10 │ ├───────────────────────────────────────────────────────┼───────────── ──┤ │Lorries with the power of the engine (from each │ │ │horse-power) of: │ │ ├───────────────────────────────────────────────────────┼───────────── ──┤ │up to 100 h.p. (up to 73.55 kW) inclusive │2.5 │ ├───────────────────────────────────────────────────────┼───────────── ──┤ │over 100 h.p. up to 150 h.p. (over 73.55 kW up to │4 │ │110.33 kW) inclusive │ │ ├───────────────────────────────────────────────────────┼───────────── ──┤ │over 150 h.p. up to 200 h.p. (over 110.33 kW up to │5 │ │147.1 kW) inclusive │ │ ├───────────────────────────────────────────────────────┼───────────── ──┤ │over 200 h.p. up to 250 h.p. (over 147.1 kW up to 183.9│6.5 │ │kW) inclusive │ │ ├───────────────────────────────────────────────────────┼───────────── ──┤ │over 250 h.p. (over 183.9 kW) │8.5 │ ├───────────────────────────────────────────────────────┼───────────── ──┤ │Other self-propelled transport vehicles, │2.5 │ │pneumatic-tyre-type and track-type machines and │ │ │mechanisms (from each horse-power) │ │ ├───────────────────────────────────────────────────────┼───────────── ──┤ │Snowmobiles, │
motor sledges with the power of the engine│
│(from each horse-power) of: │
│
├───────────────────────────────────────────────────────┼───────────── ──┤ │up to 50 h.p. (up to 36.77 kW) inclusive │2.5 │ ├───────────────────────────────────────────────────────┼───────────── ──┤ │over 50 h.p. (over 36.77 kW) │5 │ ├───────────────────────────────────────────────────────┼───────────── ──┤ │Cutters, motorboats and other water transport means │ │ │with power of the engine (from each horse-power) of: │ │ ├───────────────────────────────────────────────────────┼───────────── ──┤ │up to 100 h.p. (up to 73.55 kW) inclusive │10 │ ├───────────────────────────────────────────────────────┼───────────── ──┤ │over 100 h.p. (over 73.55 kW) │20 │ ├───────────────────────────────────────────────────────┼───────────── ──┤ │Yachts and other sail-and-motor vessels with the power │ │ │of the engine (from each horse-power) of: │ │ ├───────────────────────────────────────────────────────┼───────────── ──┤ │up to 100 h.p. (up to 73.55 kW) inclusive │20 │ ├───────────────────────────────────────────────────────┼───────────── ──┤ │over 100 h.p. (over 73.55 kW) │40 │ ├───────────────────────────────────────────────────────┼───────────── ──┤ │Hydrocycles │
with the power of the engine (from each │
│horse-power) of: │
│
├───────────────────────────────────────────────────────┼───────────── ──┤ │up to 100 h.p. (up to 73.55 kW) inclusive │25 │ ├───────────────────────────────────────────────────────┼───────────── ──┤ │over 100 h.p. (over 73.55 kW) │50 │ ├───────────────────────────────────────────────────────┼─────────────
──┤ │Non-self-propelled vessels (under tow) for which the │20 │ │gross tonnage is determined (from each registered ton │ │ │of the gross tonnage) │ │ ├───────────────────────────────────────────────────────┼───────────── ──┤ │Aeroplanes, helicopters and other aircraft having │25 │ │engines (from each horse-power) │ │ ├───────────────────────────────────────────────────────┼───────────── ──┤ │Aeroplanes having jet engines (from each kilogram of │20 │ │the thrust force) │ │ ├───────────────────────────────────────────────────────┼───────────── ──┤ │Other water and air transport vehicles having no │200 │ │engines (from a unit of a transport vehicle) │ │ └───────────────────────────────────────────────────────┴───────────── ──┘
2. The tax rates, cited in Item 1 of this Article, may be increased (reduced) by the laws of the constituent entities of the Russian Federation, but by no more than ten times as much.
The said limitation of the size of decrease of the tax rates by laws of the subjects of the Russian Federation shall not be applicable with respect to motor cars with the power of the engine (from each horse-power) of up to 150 h.p. (up to 110.33 kW) inclusive.
3. It is admissible to establish the differentiated tax rates with respect to every category of the transportation facilities, as well as with an account for the number of years that have passed since the transportation facilities' production and/or the ecological class thereof.
The number of years that have passed since the year of production of a motor vehicle shall be calculated as of January 1 of the current year in calendar years starting from the year following the year when the motor vehicle was produced.
Article 362. Procedure for Computing the Tax Amount and the Amounts of the Advance Payments on the Tax
1. The taxpayers - organisations shall compute the sum of the tax and the amount of the advance payment on the tax on their own. The sum of the tax, subject to payment by the taxpayers - natural persons, shall be computed by the tax bodies on the ground of information, submitted to the tax bodies by the bodies, carrying out the state registration of transportation facilities on the territory of the Russian Federation.
2. The tax amount payable to the budget by the results of the tax period shall be calculated with respect to each transport vehicle as a product of the relevant tax base and the
tax rate, unless otherwise stipulated by this Article. The tax amount payable to the budget by taxpayers that are organisations shall be
determined as the difference between the calculated tax amount and the amounts of the tax payments on the tax which are payable during the tax period.
2.1. Taxpayers that are organisations shall calculate the amounts of the advance payments on the tax upon the expiry of each reporting period at the rate of one quarter of the product of the relevant tax base and the tax rate.
3. In the event of registration and/or deregistration of a transport vehicle (removal from the register, elimination from the state vessel registry, etc) in the course of a tax (reporting) period the calculation of the tax amount (the amount of the advance payment on the tax) shall be carried out taking into account the coefficient determined as the ratio of the number of the full months during which the transport vehicle was registered on the taxpayer and the number of calendar months in the tax (reporting) period. The month of the registration of the transportation facility, as well as the month of taking off the transportation facility from the registration shall be taken for a full month. In case of the registration and of taking off from the registration of the transport vehicle in the course of one calendar month, this said month shall be taken as one full month.
4. The bodies, carrying out the state registration of transportation facilities, shall be obliged to report to the tax bodies at the place of their location about the transport vehicles, registered or taken off from the registration in these bodies, as well as about the persons, on which the transport vehicles are registered, within ten days after their registration or after taking them off the records.
5. The bodies, carrying out the state registration of transportation facilities, shall be obliged to forward to the tax bodies at the place of their location information about the transportation facilities, as well as about the persons, on which the transportation facilities are registered, as in the state on December 31 of the past calendar year and up to February 1 of the current calendar year, and also about all changes that have occurred over the past calendar year.
Information, mentioned in Items 4 and 5 of this Article, shall be submitted by the bodies, performing the state registration of transportation facilities, in accordance with the forms, approved by the federal executive body authorised to exercise control and supervision in the area of taxes and fees.
6. The legislative (representative) body of an entity of the Russian Federation may, when establishing a tax, stipulate for certain categories of taxpayers the right not to calculate and not to make advance payments on the tax during the tax period.
Article 363. Procedure and Time Terms for Paying the Tax and Advance Payments on the Tax
1. The payment of the tax and the advance payments on the tax shall be effected by the taxpayers to the budget at the place of location of the transportation facilities in accordance with the procedure and the time terms, established by the laws of the subjects of the Russian Federation.
In this case the period for the payment of the tax for taxpayers that are organisations may not be established earlier than the period stipulated by Item 3 of Article 363.1 of this Code.
The time for paying tax for taxpayers who are natural persons may not be fixed before November 1 of the year following an expired tax period.
2. During the tax period taxpayers that are organisations shall make advance payments on the tax, unless the laws of entities of the Russian Federation do not stipulate otherwise. Upon the expiry of the tax period taxpayers that are organisations shall pay the tax amount
calculated in the procedure stipulated by Point 2 of Article 362 of this Code. 3. The taxpayers - natural persons - shall pay the transport tax on the basis of the
notification sent by the respective tax body. It shall only be allowed to forward a tax notification at most for the three tax periods
preceding the calendar year when it is forwarded. The taxpayers cited in Paragraph One of this Item shall pay tax at most for the three tax
periods preceding the calendar year when the tax notification cited in Paragraph Two of this Item is forwarded.
The amount of tax paid (collected) in excess shall be repaid (set off) in connection with re-calculation of the sum of tax within the period of such re-calculation in the procedure established by Articles 78 and 79 of this Code.
Article 363.1. The Tax Declaration
1. Upon the expiry of the tax period, taxpayers that are organisations shall submit a tax declaration on the tax to the tax body at the location of the transport vehicles.
Paragraph two is abrogated. 2. Abrogated from January 1, 2011. 3. Tax declarations on a tax shall be submitted by taxpayers which are organisations not
later than February 1 of the year following the expired tax period. Paragraph two is abrogated from January 1, 2011. 4. The taxpayers, referred to the category of major taxpayers in conformity with Article
83 of this Code, shall submit tax declarations to the tax body at the place of their recording as major taxpayers.
Federal Law No. 182-FZ of December 27, 2002 supplemented Section IX of Part Two of this Code with Chapter 29. The Chapter shall enter into force from January 1, 2004
Chapter 29. Gambling Business Tax
Article 364. The Terms Used in This Chapter The following terms are used for the purposes of this chapter: "gambling business" means an entrepreneurial activity relating to the earning of
incomes by organisations in the form of a prize and/or payment for conducting games of chance and/or betting, which are not deemed the sale of goods (rights in rem), works or services;
paragraphs 3 - 8 are abrogated from January 1, 2012. "gambling field" means a special place on a gambling table equipped in compliance
with the rules of a game of chance where the game of chance is conducted with any number of participants and only with one employee of the organiser of the game of chance who takes part in the said game;
paragraphs 10 - 11 are abrogated from January 1, 2012. Article 365. Taxpayers The payers of the gambling business tax (hereinafter in this Chapter referred to as "the
tax") shall be deemed the organisations pursuing entrepreneurial activity in the field of the gambling business.
Article 366. Tax Basis
1. The following shall be deemed tax basis items:
1) a gambling table; 2) a gambling machine; 3) a totalizer processing center; 4) a bookmaker office processing center; 5) a totalizer stakes acceptance center; 6) a bookmaker office stakes acceptance center.
2. For the purposes of this chapter, each taxable item cited in Item 1 of this article is subject to registration with the tax authority at the place of installation of this taxable unit (location of a bookmaker office or of a totaliser stakes acceptance center, of a bookmaker office processing center or of a totaliser processing center) at latest two days before the date of installation of each taxable item (of opening of a bookmaker office or totaliser stakes acceptance center, of a bookmaker office processing center or of a totaliser processing center). Their registration shall be effected by a tax authority on the basis of a taxpayer's application for registration of taxable unit (units), with the certificate of registration of the taxable item (items) to be issued without fail. The forms of the application and certificate shall be endorsed by the Ministry of Finance of the Russian Federation.
Taxpayers that are not registered with tax authorities in the territory of the constituent entity of the Russian Federation where the taxable item (items) cited in Item 1 of this article are to be installed (opened) are bound to register with the tax authorities at the place of installation (location) of such taxable item (items) at latest two days before the date of installation (opening) of each taxable item.
See the Procedure for Registration of Payers of Tax on the Gambling Business, endorsed by Order of the Ministry of Finance of the Russian Federation No. 55n of April 8, 2005
3. Also the taxpayer must register with the tax bodies at the place of registration of taxation objects any change in the number of tax basis items at least two days prior to the date of installation (opening) or dismantling (closing) of each tax basis item.
4. The tax basis item shall be deemed registered as of the date when the taxpayer files an application with the tax body for registration of the tax basis item(s).
The tax basis item shall be deemed dismantled (closed) as of the date when the taxpayer files an application with the tax body for registration of a change in the number of tax basis items.
5. The application for the registration of a tax basis item (tax basis items) shall be filed by the taxpayer with the tax body either in person or through his representative or shall be forwarded by mail complete with a list of enclosure.
6. Within five days after the receipt of a taxpayer's application for registration of a tax basis item (tax basis items) (a change in the number of tax basis items) the tax bodies shall issue a certificate of registration or shall make amendments relating to the change in the number of tax basis items to the certificate issued earlier.
7. Abrogated from January 1, 2007. Article 367. Tax Base For each of the tax base items specified in Article 366 of the present Code a tax base
shall be assessed separately as the total number of tax base items concerned.
Article 368. Tax Period The tax period shall be deemed a calendar month.
Article 369. Tax Rates
1. The rates of the tax shall be set by laws of Russian regions within the following limits: 1) per gambling table: from 25,000 to 125,000 roubles; 2) per gambling machine: from 1,500 to 7,500 roubles; 3) per totaliser processing center from 25,000 to 125,000 roubles. 4) per bookmaker office processing center: from 25 000 to 125 000 roubles; 5) per totaliser stakes acceptance center: from 5 000 to 7 000 roubles. 6) per bookmaker office stakes acceptance center: 5 000 to 7 000 roubles.
2. If no rates have been set by laws of Russian regions for the tax such rates shall be set within the following limits:
1) per gambling table: 25,000 roubles; 2) per gambling machine: 1,500 roubles; 3) per totaliser processing center 25,000 roubles. 4) per bookmaker office processing center: 25 000 roubles; 5) per totaliser stakes acceptance center: 5 000 roubles; 6) per bookmaker office stakes acceptance center: 5 000 roubles.
Article 370. Tax Calculation Procedure 1. The amount of the tax shall be calculated by the taxpayer on his own as the tax base
assessed for each tax basis item times the tax rate set for each of the tax basis items. If one gambling table features more than one gambling field, the rate of the tax for said
gambling table shall be increased by the number of gambling fields.
2. The tax return for the past tax period shall be filed by the taxpayer with the tax body at the place of registration of taxation objects, unless otherwise stipulated in this Item, not later than on the 20th day of the month following the past tax period. The tax return shall be filled in by the taxpayer with the account taken of the change in the number of taxation objects that had occurred in the past tax period.
The taxpayers, referred to the category of major taxpayers in conformity with Article 83 of this Code, shall submit tax declarations (computations) to the tax body at the place of their recording as major taxpayers.
3. If a new tax basis item (new tax basis items) is/are installed (opened) before the 15th day of the current tax period the sum of the tax shall be calculated as the total number of tax basis items in question (including the tax basis item installed (opened)) times the rate of the tax set for these tax basis items.
If a new taxation object (new taxation objects) is/are installed (opened) after the 15th day of the current tax period, the sum of tax on the object(s) for this tax period shall be calculated as the number of these tax objects times half of the tax rate established for these taxation objects.
4. If a taxation object (taxation objects) is/are scrapped (closed) before the 15th day (including this day) of the current tax period, the sum of tax on the object(s) for this tax period shall be calculated as the number of these taxation objects times half of the tax rate established for these taxation objects.
In the event of a dismantling (closing) of a tax basis item (tax basis items) after the 15th day of the current tax period, the sum of the tax shall be calculated as the total number of the tax basis items in question (including the tax basis item(s) dismantled (closed)) times the tax rate set for these tax basis items.
Article 371. Procedure and Term for Payment of the Tax The tax payable according to the results of a tax period shall be paid by the taxpayer to
the budget at the place of registration with a tax body of the taxation objects specified in Item 1 of Article 366 of this Code within the term set for the filing of a tax return for the tax period in compliance with Article 370 of this Code.
Federal Law No. 139-FZ of November 11, 2003 supplemented Part Two of this Code with Chapter 30. The Chapter shall enter into force from January 1, 2004
Chapter 30. Tax on the Property of Organisations
Article 372. General Provisions 1. A tax on the property of organisations (hereinafter in the present Chapter referred to as
"the tax") is established by this Code and laws of Russian regions, it shall be put into effect in keeping with this Code by the laws of the Russian regions and from the time when it takes effect it shall be compulsory for payment on the territory of the Russian region concerned.
2. While establishing the tax the legislative (representative) bodies of the Russian regions shall set the rate of tax within the limits established by this Chapter as well as the procedure and term for the payment of the tax.
As the tax is being instituted, the laws of the Russian regions may also make a provision for tax privileges and the grounds on which taxpayers may use such privileges.
Article 373. Taxpayers
1. Organisations having property deemed to be an object of taxation in accordance with Article 374 of this Code shall be taxpayers of taxes (hereinafter in this Chapter, taxpayers).
1.1. The organisations that are organisers of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi in compliance with Article 3 of Federal Law No. 310-FZ of December 1, 2007 on the Organisation and Holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the Town of Sochi, on the Development of the Town of Sochi as a Mountain Climatic Health Resort and on Amending Certain Legislative Acts of the Russian Federation, as well as the persons that are market partners of the International Olympic Committee in compliance with Article 3.1 of the cited Federal Law, shall not be deemed taxpayers in respect of the property used by them solely in connection with the organisation and/or holding of the XXII Winter Olympic Games and XI Winter Paralympic Games of 2014 in the town of Sochi and the development of the town of Sochi as a mountain climatic health resort.
2. The activity of a foreign organisation shall be deemed leading to the formation of a permanent establishment in the Russian Federation in keeping with Article 306 of this Code, except as otherwise envisaged by international treaties of the Russian Federation.
Article 374. Object of Taxation
1. For Russian organisations the following are deemed taxable objects: movable and immovable property (including pieces of property transferred in temporary possession, use, disposal, trust, contributed into joint activity or received under a concession agreement)
recorded on the balance sheet as fixed asset items in the procedure established for bookkeeping purposes, except as otherwise envisaged by Articles 378 and 378.1 of this Code.
See Regulations on Accounting "Recording of Fixed Assets" PBU 6/01 approved by Order of the Ministry of Finance of the Russian Federation No. 26n of March 30, 2001
2. For the foreign organisations pursuing activities in the Russian Federation through permanent representative offices the following are deemed taxable objects: movable and immovable property classified as fixed asset items and property received under a concession agreement.
For the purposes of this Chapter foreign organisations shall keep a record of taxable objects in the procedure established in the Russian Federation for bookkeeping purposes.
3. For foreign organisations not pursuing activities in the Russian Federation through permanent representative offices the following are deemed taxable objects: items of immovable property located on the territory of the Russian Federation and owned by said foreign organisations and items of immovable property received under a concession agreement.
4. The following shall not be deemed objects of taxation: 1) land plots and other objects of nature use (water objects and other natural resources); 2) the property which belongs by a right of operative management to the federal
executive government bodies in which there is a legislative provision for military service and/or a service qualifying as military service and which is used by these bodies for the needs of defence, civil defence, security and law and order in the Russian Federation.
Article 375. Tax Base 1. The tax base shall be assessed as the mean annual value of the property deemed the
object of taxation. While the tax base is assessed the property deemed the object of taxation shall be taken
into account at its balance value formed in compliance with the established bookkeeping procedure approved in the accounting policy of the organisation.
If for specific fixed asset items no depreciation accrual is envisaged, the value of the said items for taxation purposes shall be determined as the difference between their initial value and the accumulated depreciation value calculated at the established depreciation rates for accounting purposes at the end of each tax (accounting) period.
2. In respect of immovable property of the foreign organisations which do not pursue their activities in the Russian Federation through a permanent establishment and also in respect of the immovable property of foreign organisations which is not related to these organisations' activities in the Russian Federation through a permanent establishment, the tax base shall be deemed the stock-taking value of the said items according to the data of technical stock-taking bodies.
The empowered bodies and the specialised organisations charged with the record- keeping and technical stock-taking of immovable property items shall notify the tax body at the place where such items are located of the stock-taking value of each such item located on the territory of the Russian region concerned within ten days of the date of valuation (re-valuation) of the said items.
Article 376. Procedure for Assessing the Tax Base
1. The tax base shall be assessed separately in respect of property taxable at the place where the organisation is located (the place where the permanent establishment of the foreign
organisation is placed on record with a tax body), in respect of property of each solitary unit of the organisation having a separate balance sheet, in respect of each immovable property item located outside the location of the organisation, the organisation's solitary unit having a separate balance sheet or a permanent establishment of the foreign organisation in respect of the property forming part of the Unified Gas Supply System in compliance with Federal Law No. 69-FZ of March 31, 1999 on Gas Supply in the Russian Federation (hereinafter mentioned in this Chapter as the property forming part of the Unified Gas Supply System) and also in respect of property taxable at different tax rates.
2. If an immovable property item subject to taxation is actually located on the territories of various Russian regions or on the territory of a Russian region and in the territorial sea of the Russian Federation (on the continental shelf of the Russian Federation or in the exclusive economic zone of the Russian Federation) the tax base shall be assessed in respect of this immovable property item separately and it shall be accepted for tax calculation purposes in the Russian region concerned in a portion pro rata to the share of the balance sheet value (stock- taking value for the immovable property items specified in Item 2 of Article 375 of this Code) of the immovable property item on the territory of the Russian region concerned.
3. The tax base shall be assessed by taxpayers on their own in accordance with this Chapter.
4. The average value of a property deemed an object of taxation for the reporting period shall be assessed as the quotient resulting from division of the amount obtained as a result of adding up the residual value of the property as of the first day of each month of the reporting period and the first day of the month following the reporting period by the number of months in the reporting period increased by one.
The average annual value of a property deemed an object of taxation for the reporting period shall be assessed as the quotient resulting from the division of the amount obtained as a result of adding up the residual value of the property as of the first day of each month of the tax period and the last date of the reporting period by the number of months in the tax period increased by one.
5. The tax base for each of the immovable property items of foreign organisations specified in Item 2 of Article 375 of this Code shall be assumed to be equal to the stock-taking value of this immovable property item as of 1st January of the year being the tax period.
In accodance with Federal Law No. 308-FZ of November 27, 2010 the provisions of Item 6 of Article 376 of this Code (in the wording of the said Federal Law) shall be applicable until January 1, 2025
6. The Tax basis shall be decreased by the amount of the completed capital investments for the construction, reconstruction and/or modernisation of navigable hydrotechnical installations which are being put into operation, reconstructed and/or modernised and are situated on inland waterways of the Russian Federation, port hydrotechnical installations and installations of the infrastructure of the air transport (except for the system of centralised filling of aeroplanes, cosmodromes) taken into account in the balance-sheet value of such objects.
The provision of this Item shall not be applicable with respect to completed capital investments taken into account in the balance-sheet value of such objects before January 1, 2010.
Article 377. The Peculiarities of Assessing the Tax Base within the Framework of a Contract of Simple Partnership (Contract of Joint Activity) and an Agreement of Investment Partnership
1. The tax base within the framework of a contract of simple partnership (contract of joint activity) and an agreement of investment partnership shall be assessed on the basis of the balance value of the property deemed an object of taxation which has been contributed by the taxpayer under the contract of simple partnership (contract of joint activity) or the agreement of investment partnership and also on the basis of the balance value of the other property deemed an object of taxation acquired and/or created in the course of joint activities which makes up the common property of the partners and which is recorded in the separate balance sheet of the simple partnership by the participant in the contract of simple partnership charged with conducting common business. Each participant in the contract of simple partnership or an agreement of investment partnership shall calculate and pay the tax on the property deemed an object of taxation which has been put by him into common business. As for the property acquired and/or created in the course of joint activity, the calculation and payment of the tax shall be effected by the participants in a contract of partnership pro rata to the value of their contribution in the common business.
2. The person charged with keeping record of the common property of the partners must provide information for taxation purposes not later than the 20th day of the month following the accounting period to each taxpayer being a participant in the contract of simple partnership (contract of joint activity) and an agreement of investment partnership on the balance value of the property which makes up the common property of the partners and on the share of each participant in the common property of the partners. In this case, the persons charged with keeping record of the common property of the partners shall provide the information required for the purposes of tax base assessment.
Article 378. The Peculiarities of Taxation of Property Placed in Trust Administration 1. Property placed in trust administration and also property acquired within a contract of
trust administration shall be subject to taxation (except for the property constituting the share investment fund) in as much as the founder of the trust is concerned.
2. Property constituting a share investment fund shall be subject to taxation at the managing company. In this case, the tax shall be paid at the expense of the property constituting such share investment fund.
Article 378.1. The Details of Taxation of Property in the Performance of Concession Agreements
The property transferred to a concessionaire and/or created by a concessionaire in accordance with a concession agreement is taxable at the concessionaire's.
Article 379. The Tax Period. The Accounting Period 1. The tax period is the calendar year. 2. The accounting periods are the first quarter, half-year and nine months of the calendar
year. 3. While instituting the tax, the legislative (representative) body of a Russian region is
entitled not to establish accounting periods.
Article 380. The Tax Rate 1. Tax rates shall be set by laws of Russian regions as not exceeding 2.2 percent. 2. Differentiated tax rates may be set depending on the category of taxpayer and/or
property deemed an object of taxation.
Article 381. Tax Privileges The following shall be relieved from taxation: 1) the organisations and institutions of the criminal execution system - in respect of the
property used for the purpose of performing the functions vested therein; 2) religious organisations: in respect of the property they use to pursue religious activity; 3) the all-Russia public organisations of disabled persons (in particular those formed as
unions of public organisations of disabled persons) among whose members disabled persons and their legal representatives make up at least 80 percent: in respect of the property they use to pursue their charter activities;
the organisations whose capital is fully made up of contributions of the said all-Russia public organisations of disabled persons if the mean list total of disabled persons among their employees makes up at least 50 percent and their share in the payroll fund is at least equal to 25 percent: in respect of the property they use to manufacture and/or sell goods (except for excisable goods, mineral raw materials and other mineral resources and also other goods according to the list approved by the Government of the Russian Federation by agreement with all-Russia public organisations of disabled persons), works and services (except for brokerage and other mediation services);
the institutions whose property is exclusively owned by the said all-Russia public organisations of disabled persons: in respect of the property they use to achieve educational, cultural, health-treatment and rehabilitation, physical education and sport, scientific, information and other objectives of social protection and rehabilitation of disabled persons and also to provide legal and other assistance to disabled persons, disabled children and their parents;
4) the organisations whose main type of activity is the manufacture of pharmaceutical products: in respect of the property they use to manufacture veterinary immunity-biological preparations intended to fight epidemics and epizootics;
5) organisations: in respect of objects deemed federal significance monuments of history and culture in the procedure established by the legislation of the Russian Federation;
6) abolished from January 1, 2006; 7) abolished from January 1, 2006; 8) abolished from January 1, 2005; 9) organisations: in respect of the nuclear plants used for scientific purposes, nuclear
material and radioactive substance storage areas as well as radioactive waste storage facilities; 10) organisations: in respect of ice breaking vessels, nuclear-powered vessels and
atomic technological service vessels; 11) organisations: in respect of public railway tracts, federal public motor roads, major
pipelines, power transmission lines and also the installations deemed an integral technological part of the said facilities. A list of the assets classified as the said facilities shall be approved by the Government of the Russian Federation;
12) organisations: in respect of outer space objects; 13) the property of specialised prosthetic-orthopaedic enterprises; 14) the property of colleges of barristers/solicitors, lawyer's offices and legal advice
offices; 15) the property of state scientific centres; 16) abolished from January 1, 2006; 17) organisations, except for those cited in Item 22 of this article, - in respect of property
items recorded on the balance sheet of the organisation deemed resident of a special economic zone - created or acquired for the purpose of pursuing an activity on the territory of the economic zone and located on the territory of this economic zone, which is used in the territory of the special economic zone within the framework of the agreement on the establishment of the special economic zone - within ten years as from the month following the
month the property items were recorded on the books;
18) organisations - in respect of ships registered in the Russian International Register of Ships.
19) the organisations deemed to be management companies in compliance with the Federal Law on the Skolkovo Innovation Centre;
20) the organisations that have obtained the status of participants in the project involving scientific research works, development and commercialization of their results in compliance with the Federal Law on the Skolkovo Innovation Centre. The cited organisiations shall lose their right to relief from taxation where it is provided for by Item 2 of Article 145.1 of this Code. To prove the right to relief from taxation, the cited organisations are obliged to present to the tax authority at the place of registration thereof documents confirming their status of project participants and provided for by the Federal Law on the Skolkovo Innovation Centre, as well as data on accounting receipts (expenditures).
21) organisations - in respect of high-energy facilities returned to service in compliance with the list of such facilities established by the Government of the Russian Federation or in respect of facilities with high energy efficiency returned to operation, if for such facilities the legislation of the Russian Federation provides for defining their energy efficiency - within three years from the date when the cited property is registered.
22) shipbuilding companies with the status of a resident of an industrial production special economic zone - in respect of the property accounted in their balance sheet and used for the purpose of ships' building and repair, within ten years as from the date of registration of such organizations as a resident of a special economic zone, as well as in respect of the property created or acquired for the purpose of ships' building and repair, within ten years as from the date of registration of the cited property but at most within the time period while an industrial production special economic zone exists.
23) organisations recognised as management companies of special economic zones and accounting in the balance sheet thereof as fixed assets the immovable property created for the purpose of implementation of agreements on the creation of special economic zones within ten years as from the month following the month when the cited property is registered.
Article 382. Procedure for Calculating the Amount of Tax and the Amounts of Advance Tax Payment
1. The amount of tax shall be calculated according to the results of the tax period as the applicable tax rate multiplied by the tax base assessed for the tax period.
2. The amount of tax payable to the budget according to the results of the tax period shall be determined as the difference between the tax amount calculated in accordance with Item 1 of this Article and the amounts of tax advance payment calculated during the tax period.
3. The amount of tax payable to the budget shall be calculated separately on the property taxable at the location of the organisation (the place where the permanent establishment of the foreign organisation has been put on record with a tax body), on the property of each of the organisation's solitary units having a separate balance sheet, on each immovable property item located outside of the organisation's location, on each of the organisation's solitary unit having a separate balance sheet or the foreign organisation's permanent establishment, in respect of the
property forming part of the Unified Gas Supply System and also on property taxable at different tax rates.
4. The amount of advance tax payment shall be calculated according to the results of each accounting period as one quarter of the applicable tax rate times multiplied by the mean value of the property assessed for the accounting period in compliance with Item 4 of Article 376 of the present Code.
5. The amount of advance tax payment on immovable property items of the foreign organisations specified in Item 2 of Article 375 of the present Code shall be calculated upon the expiry of the accounting period as one quarter of the stock-taking value of the immovable property item as of January 1 of the year being the tax period times the applicable tax rate.
In the event of the rise (termination) within the tax (reporting) period of the taxpayer's ownership of an immovable property unit of foreign organisations, which is cited in Item 2 of Article 375 of this Code, the amount of tax (the amount of advance tax payment) in respect of this immovable property unit shall be calculated subject to the coefficient determined as the ratio of the number of full months when this immovable property unit was in the taxpayer's ownership to the number of months in the tax (reporting) period, unless otherwise provided for by this Article.
6. While instituting the tax the legislative (representative) body of a Russian region shall be entitled to make a provision for specific categories of taxpayer whereby they are allowed not to calculate and make advance payments of the tax during the tax period.
Article 383. Procedure and Term for the Payment of Tax and Advance Tax Payments 1. The tax and advance tax payments shall be payable by taxpayers in the procedure
and within the term established by the laws of the Russian regions. 2. During the tax period taxpayers shall make tax advance payments, except as
otherwise envisaged by a law of the Russian region. Upon the expiry of the tax period taxpayers shall pay the amount of the tax calculated in the procedure set out in Item 2 of Article 382 of the present Code.
3. In respect of the property recorded on the balance sheet of a Russian organisation the tax and tax advance payments shall be payable to the budget at the location of the said organisation with due regard to the peculiarities envisaged by Articles 384, 385 and 385.2 of this Code.
4. Abrogated from January 1, 2010. 5. The foreign organisations pursuing activities in the Russian Federation through
permanent establishments shall pay the tax and tax advance payments on the property of the permanent establishments to the budget at the place where the said permanent establishments have been put on record with tax bodies.
6. In respect of the immovable property items of a foreign organisation which are specified in Item 2 of Article 375 of this Code, the tax and advance tax payments shall be payable to the budget at the location of the immovable property item.
Article 384. The Peculiarities of Calculation and Payment of the Tax at the Location of the Organisation's Solitary Units
An organisation incorporating solitary units which have separate balance sheets shall pay the tax (tax advance payments) to the budget at the location of each solitary unit on the property deemed an object of taxation in keeping with Article 374 of this Code and recorded on the separate balance sheet of each of them in an amount assessed as the tax rate effective in the territory of the Russian region concerned where the solitary units are located multiplied by the
tax base (one quarter of the mean value of the property) assessed for the tax (accounting) period in accordance with Article 376 of this Code in respect of each solitary unit.
Article 385. The Peculiarities of Calculation and Payment of the Tax on Immovable Property Items Located outside the Organisation's Location or outside Its Solitary Unit's Location
An organisation having immovable property items recorded on its balance sheet, such items being located outside the organisation's location or outside the location of its solitary unit having a separate balance sheet shall pay the tax (tax advance payments) to the budget at the location of each of the said immovable property items in an amount assessed as the tax rate effective on the territory of the Russian region concerned where these immovable property items are located times the tax base (one quarter of the mean value of the property) assessed for the tax (accounting) period in accordance with Article 376 of this Code in respect of each immovable property item.
Article 385.1. Specifics of Calculation and Payment of Tax on the Property of Organisations by Residents of the Special Economic Zone in the Kaliningrad Region
1. Residents of the Special Economic Zone in the Kaliningrad Region shall pay tax on the property of organisations in compliance with this Chapter in respect of all the property constituting a taxable object for the said tax, except for the property created or acquired in the course of implementation of an investment project in compliance with the Federal Law on the Special Economic Zone in the Kaliningrad Region.
2. Residents shall separately calculate the amount of tax on the property of organisations in respect of the property created or acquired in the course of implementation of an investment project in compliance with the Federal Law on the Special Economic Zone in the Kaliningrad Region.
3. Tax on the property of organisations in respect of the property, created or acquired while implementing an investment project in compliance with the Federal Law on the Special Economic Zone in the Kaliningrad Region, shall be established for residents within the first six calendar years starting from the date of inclusion of a legal entity into the Uniform Register of Residents of the Special Economic Zone in the Kaliningrad Region at the rate of 0 per cent.
4. Within the period from the seventh to twelfth calendar year inclusive, as of the date of inclusion of a legal entity into the Uniform Register of Residents of the Special Economic Zone in the Kaliningrad Region, the tax rate for tax on the property of organisations in respect of the property created or acquired, while implementing an investment project in compliance with the Federal Law on the Special Economic Zone in the Kaliningrad Region, shall constitute the amount established by a law of the Kaliningrad Region and reduced by fifty per cent.
5. The special procedure for paying tax on the property of organisations shall not extend to the part of the value of property (created or acquired while implementing an investment project in compliance with the Federal Law on the Special Economic Zone in the Kaliningrad Region) that was used for production of the commodities (carrying out the works and rendering the services) that may not be the aim of the investment project. In doing this the share of the property value used for production of the commodities (carrying out the works and rendering the services), that were not be the aim of an investment project, shall be deemed equal to the share of incomes derived from the selling such commodities (carrying out such works or rendering such services) in the total amount of all resident's incomes.
6. The difference between the amount of tax on the property of organisations with respect to the tax base for tax on the property of organisations (created or acquired when implementing an investment project in compliance with the Federal Law on the Special Economic Zone in the
Kaliningrad Region), that would be computed by a resident, if he did not use the special order of paying tax on the property of organisations, established by this Article, and the amount of tax on the property of organisations estimated by the resident in compliance with this Article in respect of tax on the property of organisations, created or acquired while implementing an investment project in compliance with the Federal Law on the Special Economic Zone in the Kaliningrad Region, shall not be includable into the tax base for tax on profits of organisations for residents.
7. In the event of removal of a resident from the Unified Register of Residents of the Special Economic Zone in the Kaliningrad Region until he obtains a certificate on the fulfilment of conditions of the investment declaration, the resident shall be deemed to have lost the right to apply the special procedure for paying tax on the property of organisations established by this Article from the beginning of the quarter in which he was removed from the said Register.
In this case the resident must calculate the tax amount with respect to the property created or acquired by him in the realisation of the investment project in accordance with the Federal Law on the Special Economic Zone in the Kaliningrad Region at the tax rate established in accordance with Article 380 of this Code.
The calculation of the tax amount shall be made for the period of the application of the special procedure for taxation.
The calculated tax amount shall be payable by the resident upon the expiry of the reporting or tax period in which he was removed from the Unified Register of Residents of the Special Economic Zone in the Kaliningrad Region within the time periods established for making the advance payments on the tax for the reporting period or for paying the tax for the tax period in accordance with Item 1 of Article 383 of this Code.
In the conduct of a field tax check of a resident removed from the Unified Register of Residents of the Special Economic Zone in the Kaliningrad Region concerning the correctness of the calculation and fullness of payment of the tax amount with respect to the property created or acquired by him in the realisation of an investment project, the restrictions established by paragraph two of Item 4 and Item 5 of Article 89 of this Code shall not be effective on condition that the decision on assigning such a check was rendered within three months from the moment of payment of the said tax amount by the resident.
Article 385.2. The Specifics of Estimation and Payment of Tax in Respect of the Property Forming Part of the Unified Gas Supply System
1. In respect of the property forming part of the Unified Gas Supply System, tax (advance tax payments) shall be estimated proceeding from the tax base defined on the whole for a constituent entity of the Russian Federation and shall be paid to budgets of constituent entities of the Russian Federation at the place where this property is actually located.
2. For the purposes of this Chapter, as the actual place of location of property forming part of the Unified Gas Supply System shall be deemed the territory of an appropriate constituent entity of the Russian Federation where gas is extracted, transported, stored and/or supplied.
3. The organisation owning the property forming part of the Unified Gas Supply System shall be obliged to ensure registration of the cited property specifying in the basic accounting documents the place where it is actually located.
Article 386. The Tax Return
1. Upon the expiry of each accounting and tax period taxpayers shall file tax calculations for advance tax payments as well as a tax return for the tax with the tax bodies at the place where the taxpayers are located, at the places where each of their solitary units
featuring a separate balance sheet is located and also at the place where each immovable property item (for which a separate procedure for tax calculation and payment has been established) is located, at the location of the property forming part of the Unified Gas Supply System, unless otherwise stipulated in this Item.
In respect of property located in the territorial sea of the Russian Federation, on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation and/or outside the Russian Federation's territory (for Russian organisations) tax calculations for tax advance payments and a tax return for the tax shall be filed with the tax body at the location of the Russian organisation (the place where the foreign organisation's permanent establishment has been put on record with a tax body).
The taxpayers, referred to the category of major taxpayers in conformity with Article 83 of this Code, shall submit tax declarations (computations) to the tax body at the place of their recording as major taxpayers.
2. Taxpayers shall file tax calculations for tax advance payments within 30 calendar days after the end of the accounting period concerned.
3. Tax returns according to the results of the tax period shall be filed by taxpayers not later than March 30 of the year following the expired tax period.
Article 386.1. Avoidance of Double Taxation 1. The amounts of property tax actually paid by a Russian organisation outside the
territory of the Russian Federation in compliance with the legislation of another state in respect of property belonging to the Russian Federation and located on the territory of this state shall be counted when paying tax in the Russian Federation in respect of the cited property.
With this, the rate of counted tax amounts paid outside the territory of the Russian Federation may not exceed the rate of the tax amount to be paid by this organisation in the Russian Federation in respect of the property cited in this Item.
2. The following documents shall be filed by a Russian organisation with the tax authorities for setting off tax:
an application for setting off the tax; the document proving payment of the tax outside the territory of the Russian Federation
confirmed by the tax authority of the appropriate foreign state. The above documents shall be filed by a Russian organisation with the tax agency at the
location of the Russian organisation together with the tax declaration covering the tax period when the tax was paid outside the territory of the Russian Federation.
Section X. Local Taxes
Chapter 31. Land Tax
Article 387. General Provisions 1. Land tax (hereinafter mentioned in this Chapter as the "tax") shall be established by
this Code and normative legal acts of representative bodies of municipal formations, shall be put into effect and shall cease to be effective in compliance with this Code and normative legal acts of representative bodies of municipal formations and shall be paid without fail on the territories of these municipal formations.
In the cities of federal importance Moscow and Saint-Petersburg the tax shall be established by this Code and by the laws of said subjects of the Russian Federation, shall be put into effect and shall cease to be effective in compliance with this Code and the laws of the
said subjects of the Russian Federation and shall be paid without fail on the territories of the said subjects of the Russian Federation.
2. When establishing the tax, representative bodies of municipal formations (legislative (representative) state power bodies of the cities of federal importance Moscow and Saint- Petersburg) shall determine the tax rates within the limits established by this Chapter, the procedure and time for paying the tax.
When establishing the tax by normative legal acts of representative bodies of municipal formations (by the laws of the cities of federal importance Moscow and Saint-Petersburg), there may be likewise established tax privileges, grounds and procedures for the application thereof, including the establishment of the rate of a non-taxable amount for individual categories of taxpayers.
Article 388. Taxpayers
1. As taxpayers of the tax (hereinafter referred to in this Chapter as "taxpayers") shall be deemed organisations and natural persons that have land plots recognised as an object of taxation in compliance with Article 389 of this Code in their ownership, that have the right to use them on a permanent basis (on a termless basis) or the right of life heritable tenure thereof.
With respect to land plots forming part of the property constituting a share investment fund, the managing companies shall be deemed to be the taxpayers. In this case, the tax shall be paid at the expense of the property constituting such share investment fund.
2. Organisations and natural persons shall not be deemed taxpayers in respect of land plots in respect of which they have the right to use them on a gratuitous term basis or which have been allotted to them under a lease contract.
Article 389. Taxation Object 1. As an object of taxation shall be deemed land plots located within the boundaries of a
municipal formation (of the cities of federal importance Moscow and Saint-Petersburg) on whose territory the tax is introduced.
2. Not deemed as objects of taxation shall be the following: 1) land plots withdrawn from circulation in compliance with the laws of the Russian
Federation; 2) land plots whose circulation is restricted in compliance with the laws of the Russian
Federation that are occupied by especially valuable units of cultural heritage of the peoples of the Russian Federation, units included into the List of World Heritage, historical and cultural reserves, and archeological heritage units;
3) land plots whose circulation is restricted in compliance with the laws of the Russian Federation that are allotted for meeting defence, security and customs needs;
4) the land plots included in forest estate lands; 5) the land plots whose circulation is restricted in compliance with the laws of the
Russian Federation that are occupied by state-owned water bodies forming part of water resources.
Article 390. Tax Base 1. The tax base shall be determined as the cadastral value of land plots deemed to be
taxation objects in compliance with Article 389 of this Code. 2. The cadastral value of a land plot shall be determined in compliance with the land
legislation of the Russian Federation.
Article 391. Procedure for Determining the Tax Base
1. The tax base shall be determined in respect of every land plot as the cadastral value thereof as on January 1 of a year which is a tax period.
In respect of a land plot formed within a tax period the tax base in this tax period shall be defined as the cadastral value thereof as of the date when such land plot is registered in the cadastral records.
The tax base in respect of a land plot located on the territories of several municipal entities (in the territories of a municipal entity and the cities of federal importance, Moscow and Saint-Petersburg) shall be determined for each municipal entity (for the cities of federal importance, Moscow and Saint-Petersburg). In so doing, the tax base in respect of the share of the land plot located within the bounds of the appropriate municipal entity (the cities of federal importance Moscow and Saint-Petersburg) shall be determined as the share of the cadastral value of the whole land plot which is proportionate to the said share of the land plot.
2. The tax base shall be determined separately in respect of shares in common ownership of a land plot in respect of which different persons are deemed to be taxpayers or different tax rates are established.
3. Taxpaying organisations shall determine the tax base independently on the basis of data from the state cadastre of immovable property on each land plot that they have in their ownership or in respect of which they enjoy the right to use them on a permanent (termless) basis.
Taxpaying natural persons who are individual businessmen shall determine the tax base independently in respect of the land plots used (intended for use) by them in their business activities on the basis of data from the state cadastre of immovable property on each land plot that they have in their ownership, or with regard to which they enjoy the right of their use on a permanent (termless) basis or the right of life heritable tenure.
4. Unless otherwise provided for by Item 3 of this Article, the tax base for every taxpayer being a natural person shall be determined by tax bodies on the basis of the data presentable to the tax bodies by the bodies engaged in keeping cadastral records, in keeping the state cadastre of immovable property and the state registration of rights to immovable property and transactions therewith.
5. The tax base shall be reduced by the non-taxable amount of 10 000 roubles per taxpayer on the territory of a municipal formation (the cities of federal importance of Moscow and Saint-Petersburg) in respect of a land plot that is in ownership, in permanent (termless) use or life heritable tenure of the following categories of taxpayers:
1) Heroes of the Soviet Union, Heroes of the Russian Federation, full knights of the Order of Honour;
2) disabled persons with I degree labour disability, as well as persons of the II disability group established prior to January 1, 2004;
3) persons handicapped from birth; 4) veterans and invalids of the Great Patriotic War, as well as veterans and invalids of
combat operations; 5) natural persons entitled to social support under the Law of the Russian Federation on
Social Support to Citizens Exposed to Radiation as a Result of an Accident at the Chernobyl Atomic Power Station (in the wording of Law of the Russian Federation No. 3061-I of June 18, 1992), in compliance with Federal Law No. 175-FZ of November 26, 1998 on the Social Protection of the Russian Federation Citizens Exposed to Radiation as a Result of an Accident
in 1957 at the Production Association Mayak and the Discharge of Radioactive Waste into the River Techa and in compliance with Federal Law No. 2-FZ of January 10, 2002 on Social Guarantees to the Citizens Exposed to Radiation as a Result of Nuclear Tests at the Semipalatinsk Testing Ground;
6) natural persons who have directly participated within the composition of high risk units in atomic and nuclear tests, in liquidating accidents at nuclear installations in armaments and at military facilities;
7) natural persons who are or have been victims of radiation sickness as a result of tests, manoeuvres and other works connected with any type of nuclear installations including nuclear weapons and space technology.
6. The tax base shall be reduced by the non-taxable amount established by Item 5 of this Article on the basis of the documents proving the right to decrease the tax base, to be submitted by a taxpayer to the tax body at the location of the land plot.
The procedure and time for presenting by taxpayers the documents proving the right to reduce the tax base shall be established by normative legal acts of representative bodies of municipal formations (the laws of the cities of federal importance Moscow and Saint- Petersburg). With this, the time for filing the documents proving the right to reduction of the tax base may not be fixed after February 1 of the year following an expired tax period.
7. If the rate of non-taxable amount provided for by Item 5 of this Article exceeds the rate of the tax base determined in respect of a land plot, the tax base shall be taken as equal to zero.
Article 392. Specifics for Determining the Tax Base in Respect of Land Plots in Common Ownership
1. The tax base in respect of land plots that are in common ownership shall be determined for each of the taxpayers that own a given land plot proportionate to their shares in common ownership.
2. The tax base in respect of the land plots that are in joint ownership shall be determined for each of the taxpayers that are owners of a given land plot share and share alike.
3. If, when acquiring a building, structure or other immovable property, the acquirer (purchaser) acquires under a law or a contract the ownership of the part of the land plot occupied by the immovable property and is necessary for using it, the tax base in respect of the given land plot for the said person shall be determined in proportion to his share in the ownership of the given land plot.
Where several persons act as acquirers (purchasers) of a building, structure or other immovable property, the tax base in respect of the part of the land plot that is occupied by the immovable property and is necessary for its use, shall be determined for the said persons proportionate to their shares in the ownership (in the area) of the said immovable property.
Article 393. Tax Period. Reporting Period 1. As a tax period shall be deemed a calendar year.
2. As tax periods for taxpaying organisations and natural persons being individual businessmen shall be deemed the first quarter, the second quarter and the third quarter of a calendar year.
3. When establishing the tax, the representative body of a municipal formation (legislative (representative) state power body of the cities of federal importance of Moscow and Saint- Petersburg) shall not be entitled to establish a reporting period.
Article 394. Tax Rate 1. Tax rates shall be established by normative legal acts of representative bodies of
municipal formations (by the laws of the cities of federal importance Moscow and Saint- Petersburg) and may not exceed:
1) 0.3 per cent in respect of land plots: referred to agricultural lands or to land forming part of the zones of agricultural use in
inhabited localities and used by the farming industry; occupied by housing stock and by units of plumbing infrastructure of the housing and
communal complex (except for a share in the ownership of a land plot falling to a unit that does not pertain to the housing stock or to units of plumbing infrastructure of the housing and communal complex) or acquired (allotted) for house building;
acquired (allotted) as personal subsidiary plots, for gardening, truck farming or cattle breeding, as well as of the country cottage economy;
2) 1.5 per cent in respect of other land plots. 2. It shall be allowed to establish varied tax rates depending on the category of land and
(or) on the permitted way of using a land plot.
Article 395. Tax Privileges There shall be exempted from taxation the following: 1) organisations and institutions of the criminal executive system of the Ministry of Justice
of the Russian Federation - in respect of the land plots allotted for the direct exercise of the functions placed upon these organisations and institutions;
2) organisations - in respect of land plots occupied by governmental roads of general use;
3) abolished from January 1, 2006; 4) religious organisations - in respect of the land plots owned by them where buildings,
structures and constructions of religious and charitable purpose are located; 5) all-Russia public organisations of disabled persons (including those established as
unions of public organisations of disabled persons) where disabled persons and their legal representatives constitute at least 80 percent of their members - in respect of the land plots used by them for exercising activities provided for by their charters;
organisations whose authorised capital is fully made up of contributions of the said all- Russia public organisations of disabled persons, if the average payroll number of disabled persons among the employees thereof amounts to at least 50 per cent, while their share in the wage fund constitutes at least 25 percent - in respect of the land plots used by them for production and (or) sale of goods (except for excisable goods, mineral raw materials and other minerals, as well as other commodities according to the list thereof endorsed by the Government of the Russian Federation and coordinated with all-Russia public organisations of disabled persons), works and services (except for broker's and other intermediary services);
Institutions whose property is owned solely by said all-Russia public organisations of disabled persons - in respect of the land plots used by them for achieving educational, cultural, medical-and-health improvement, athletic-and-sporting, scientific, informational and other goals for social protection and rehabilitation of disabled persons, as well as for rendering legal and other aid to disabled persons, disabled children and their parents;
6) folk art handicraft organisations - in respect of land plots located in the traditional seats of folk art handicraft industries and used for producing and selling folk art handicraft products;
7) natural persons pertaining to aboriginal small peoples of the North, Siberia and the Far East of the Russian Federation, as well as communities of such peoples - in respect of the land plots used for preserving and developing their traditional way of life, economy and industries;
8) abolished from January 1, 2006; 9) organisations deemed residents of a special economic zone, except for the
organizations cited in Item 11 of this article, in respect of land plots located on the territory of the special economic zone, for a five-year term from the month of the occurrence of a right of ownership to each land plot.
10) organisations deemed to be management companies in compliance with the Federal Law on the Skolkovo Innovation Centre - in respect of the land plots forming part of the territory of the Skolkovo Innovation Centre and allotted (acquired) for the direct exercise of the functions imposed on these organisations in compliance with the said Federal Law.
11) shipbuilding companies with the status of a resident of an industrial production special economic zone - in respect of the land plots occupied by the buildings, structures and constructions of industrial purpose which they have under ownership and use for the purpose of ships' building and repair, from the date of registration of such organizations as residents of a special economic zone for ten years.
Article 396. Procedure for Estimating the Tax and Advance Payments of the Tax 1. The amount of the tax shall be estimated on the expiry of the tax period as a
percentage of the tax base corresponding to the tax rate, if not otherwise provided for by Items 15 and 16 of this Article.
2. Taxpaying organisations shall independently estimate the amount of the tax (the amount of advance payments of the tax).
Taxpaying natural persons who are individual businessmen shall independently estimate the amount of the tax (the amount of advance payments of the tax) in respect of the land plots used (intended for use) by them in their business activities.
3. The amount of the tax payable to the budget by taxpayers who are natural persons shall be estimated by tax bodies, unless otherwise provided for by Item 2 of this Article.
4. Abrogated from January 1, 2011. 5. The amount of the tax payable to the budget on the basis of the results of a tax period
shall be determined by taxpayers which are organisations or individual businessmen as the difference between the sum of the tax estimated in compliance with Item 1 of this Article and the sums of advance payments of the tax to be made within the tax period.
6. Taxpayers for whom a quarter is set as a tax period shall estimate the sums of advance payments of the tax upon the expiry of the first, second and third quarter of the current tax period as one quarter of the appropriate tax rate of the percentage share of the cadastral value of a land plot as on January 1 of the year which is the tax period.
7. In the event of a rise (termination) within the tax period of a taxpayer's ownership (the right of permanent (termless) use or of life heritable tenure) of a land plot (or of a share of it) the sum of the tax (the sum of the advance payment of the tax) shall be paid subject to the coefficient determinable as a ratio of the number of the full months when this land plot was in the taxpayer's ownership (permanent (termless) use, life heritable tenure) to the number of calendar months of the tax (reporting) period, unless otherwise established by this Article. With this, if the said rights arose (were terminated) prior to the 15th day of the appropriate month inclusive, the month when said rights arose shall be deemed a full month. If said rights rose (were terminated) after the 15th day of appropriate month, the month when the said rights were terminated shall be deemed a full month.
8. In respect of a land plot (a share thereof) inherited by a natural persons the tax shall
be estimated as of the month of the inheritance commencement. 9. The representative body of a municipal formation (legislative (representative) state
power bodies of the cities of federal importance Moscow and Saint-Petersburg), when establishing the tax shall be entitled to provide for the right not to estimate and make advance payments of the tax within a tax period for individual categories of taxpayers.
10. Taxpayers entitled to tax privileges must present documents proving such right to the tax bodies at the location of the land plot deemed to be an object of taxation in compliance with Article 389 of this Code.
In the event of the rise (termination) within a tax (reporting) period of a taxpayer's right to a tax privilege, the amount of the tax (the amount of an advance payment of the tax) in respect of the land plot with regard to which the tax privilege is granted shall be estimated subject to the coefficient determinable as the ratio of the number of full months when there is no tax privilege to the number of calendar months of a tax (reporting) period. With this, the month when the right to the tax privilege rises, as well as the month of termination of the said right, shall be deemed equal to one month.
11. The bodies engaged in keeping cadastral records, in keeping the state cadastre of immovable property and the state registration of rights to immovable property and transactions therewith shall present information to the tax bodies in compliance with Item 4 of Article 85 of this Code.
12. The bodies engaged in keeping cadastral records, in keeping the state cadastre of immovable property and the state registration of rights to immovable property and transactions therewith shall be obliged to deliver annually prior to February 1 of the year being the tax period to the tax bodies at the place of their location data on the land plots deemed to be objects of taxation in compliance with Article 389 of this Code as on January 1 of the year being the tax period.
13. The data cited in Item 12 of this Article shall be presented by the bodies engaged in keeping cadastral records, in keeping the state cadastre of immovable property and the state registration of rights to immovable property and transactions therewith according to the form endorsed by the federal executive power body authorised to exercise control and supervision in respect of taxes and fees.
14. On the basis of the results of the state cadastral evaluation of land data on the cadastral value of land plots shall be provided to taxpayers in the procedure defined by the federal executive power body authorised by the Government of the Russian Federation.
15. In respect of the land plots acquired by (allotted to) natural persons and legal entities on condition of effecting housing construction on them, except for individual housing construction carried out by natural persons, the estimation of the amount of tax (the amount of advance tax payments) shall be effected by taxpaying organisations or natural persons who are individual businessmen subject to the coefficient two within a three-year term of construction starting from the date of the state registration of rights to the said land plots up to the state registration of rights to an erected immovable property unit. In the event of completing such housing construction and the state registration of rights to an erected immovable property unit prior to the expiry of a three-year term of construction, the amount of the tax paid within the period of construction in excess of the amount of the tax estimated subject to the coefficient 1 shall be deemed the sum of the tax paid in excess and shall be subject to set-off (return) to the taxpayer in a generally established procedure.
As regards the land plots acquired by (allotted to) natural persons and legal entities for ownership on condition of carrying out housing construction on them, except for individual housing construction, the amount of tax (amounts of advance tax payments) shall be paid subject to the coefficient four within the period of construction exceeding a three-year term pending the state registration of rights to an erected immovable property unit.
In accordance with Federal Law No. 141-FZ of November 29, 2004 the provisions of Item 16 of Article 396 of this Code shall cover the legal relations concerning the taxation of land plots acquired by natural persons or legal entities on condition of carrying out housing construction and individual housing construction on those land plots after the entry of the said Federal Law into force
16. As regards the land plots acquired by (allotted to) natural persons for individual housing construction, the amount of tax (the amount of advance tax payments) shall be estimated subject to the coefficient two upon the expiry of a ten-year term as of the date of the state registration of rights to the given land plots up to the state registration of rights to an erected immovable property unit.
Article 397. Procedure and Time for Paying the Tax and Making Advance Payments of the Tax
1. The tax and advance payments of the tax shall be payable by taxpayers in the procedure and within the time that are established by normative legal acts of representative bodies of municipal formations (the laws of the cities of federal importance Moscow and Saint- Petersburg).
With this, the time for paying the tax by taxpaying organisations or natural persons who are individual businessmen may not be earlier that provided for by Item 3 of Article 398 of this Code.
The time for paying tax for taxpaying natural persons who are individual businessmen may not be fixed before November 1 of the year following an expired tax period.
2. Taxpayers (organisations or individual businessmen) shall make advance payments of the tax within a tax period, if normative legal acts of the representative body of a municipal formation (the laws of the cities of federal importance Moscow and Saint-Petersburg) do not provide otherwise. Upon the expiry of a tax period taxpayers shall pay the tax in the amount estimated in the procedure stipulated by Item 5 of Article 396 of this Code.
3. The tax and advance payments of the tax shall be paid by taxpaying organisations or natural persons who are individual businessmen to the budget at the location of the land plots deemed to be objects of taxation in compliance with Article 389 of this Code.
4. Taxpayers who are natural persons shall pay the tax on the basis of the tax notification directed by a tax body.
It shall only be allowed to forward a tax notification at most for the three tax periods preceding the calendar year when it is forwarded.
The taxpayers cited in Paragraph One of this Item shall pay tax at most for the three tax periods preceding the calendar year when the tax notification cited in Paragraph Two of this Item is forwarded.
The amount of tax paid (collected) in excess shall be repaid (set off) in connection with re-calculation of the sum of tax within the period of such re-calculation in the procedure established by Articles 78 and 79 of this Code.
Article 398. Tax Declaration
1. Taxpaying organisations or natural persons who are individual businessmen in respect of the land plots which they have in their ownership or in their permanent (termless) use and which are used (intended for use) by them in their business activities shall present to the tax body on the expiry of a tax period at the location of a land plot the tax declaration in respect of the tax.
Paragraph two is abrogated. 2. Abrogated from January 1, 2011. 3. Tax declarations in respect of the tax shall be presented by taxpayers at the latest on
February 1 of the years following the expired tax period. Paragraph two is abrogated from January 1, 2011. 4. The taxpayers, referred to the category of major taxpayers in conformity with Article
83 of this Code, shall submit tax declarations to the tax body at the place of their recording as major taxpayers.
President of the Russian Federation V. Putin
Moscow, the Kremlin No. 117-FZ August 5, 2000
31 июля 1998 года N 146-ФЗ
НАЛОГОВЫЙ КОДЕКС РОССИЙСКОЙ ФЕДЕРАЦИИ
ЧАСТЬ ПЕРВАЯ
Принят Государственной Думой
16 июля 1998 года
Одобрен Советом Федерации
17 июля 1998 года
Часть вторая Налогового кодекса РФ введена в информационный банк отдельным документом
Список изменяющих документов (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ,
от 02.01.2000 N 13-ФЗ, от 05.08.2000 N 118-ФЗ (ред. 24.03.2001), от 28.12.2001 N 180-ФЗ, от 29.12.2001 N 190-ФЗ, от 30.12.2001 N 196-ФЗ,
Таможенного кодекса РФ от 28.05.2003 N 61-ФЗ, Федеральных законов от 06.06.2003 N 65-ФЗ,
от 30.06.2003 N 86-ФЗ, от 07.07.2003 N 104-ФЗ, от 23.12.2003 N 185-ФЗ, от 29.06.2004 N 58-ФЗ, от 29.07.2004 N 95-ФЗ, от 02.11.2004 N 127-ФЗ, от 01.07.2005 N 78-ФЗ, от 04.11.2005 N 137-ФЗ, от 02.02.2006 N 19-ФЗ,
от 27.07.2006 N 137-ФЗ, от 30.12.2006 N 265-ФЗ, от 30.12.2006 N 268-ФЗ, от 26.04.2007 N 64-ФЗ, от 17.05.2007 N 83-ФЗ, от 17.05.2007 N 84-ФЗ,
от 26.06.2008 N 103-ФЗ, от 30.06.2008 N 108-ФЗ, от 23.07.2008 N 160-ФЗ, от 24.11.2008 N 205-ФЗ, от 26.11.2008 N 224-ФЗ, от 19.07.2009 N 195-ФЗ, от 24.07.2009 N 213-ФЗ, от 23.11.2009 N 261-ФЗ, от 25.11.2009 N 281-ФЗ, от 28.11.2009 N 283-ФЗ, от 17.12.2009 N 318-ФЗ, от 27.12.2009 N 374-ФЗ, от 29.12.2009 N 383-ФЗ, от 09.03.2010 N 20-ФЗ, от 27.07.2010 N 229-ФЗ, от 30.07.2010 N 242-ФЗ, от 28.09.2010 N 243-ФЗ, от 03.11.2010 N 287-ФЗ, от 27.11.2010 N 306-ФЗ, от 29.11.2010 N 324-ФЗ, от 28.12.2010 N 404-ФЗ, от 07.06.2011 N 132-ФЗ, от 27.06.2011 N 162-ФЗ, от 11.07.2011 N 200-ФЗ, от 18.07.2011 N 227-ФЗ, от 19.07.2011 N 245-ФЗ, от 16.11.2011 N 321-ФЗ, от 21.11.2011 N 329-ФЗ, от 28.11.2011 N 336-ФЗ, от 03.12.2011 N 392-ФЗ,
от 30.03.2012 N 19-ФЗ, с изм., внесенными Федеральными законами от 30.03.1999 N 51-ФЗ,
от 31.07.1998 N 147-ФЗ (ред. 09.07.2002), Определением Конституционного Суда РФ от 06.12.2001 N 257-О, Постановлением Конституционного Суда РФ от 17.03.2009 N 5-П)
Раздел I. ОБЩИЕ ПОЛОЖЕНИЯ
Глава 1. ЗАКОНОДАТЕЛЬСТВО О НАЛОГАХ И СБОРАХ И ИНЫЕ НОРМАТИВНЫЕ ПРАВОВЫЕ АКТЫ О НАЛОГАХ И СБОРАХ
Статья 1. Законодательство Российской Федерации о налогах и сборах, законодательство субъектов Российской Федерации о налогах и сборах, нормативные правовые акты представительных органов муниципальных образований о налогах и сборах (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
1. Законодательство Российской Федерации о налогах и сборах состоит из настоящего Кодекса и принятых в соответствии с ним федеральных законов о налогах и сборах. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
2. Настоящий Кодекс устанавливает систему налогов и сборов, а также общие принципы налогообложения и сборов в Российской Федерации, в том числе:
(в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2006 N 137-ФЗ)
1) виды налогов и сборов, взимаемых в Российской Федерации; (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
2) основания возникновения (изменения, прекращения) и порядок исполнения обязанностей по уплате налогов и сборов; (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
3) принципы установления, введения в действие и прекращения действия ранее введенных налогов субъектов Российской Федерации и местных налогов; (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2006 N 137-ФЗ)
4) права и обязанности налогоплательщиков, налоговых органов и других участников отношений, регулируемых законодательством о налогах и сборах; (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
5) формы и методы налогового контроля; (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
6) ответственность за совершение налоговых правонарушений; (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
7) порядок обжалования актов налоговых органов и действий (бездействия) их должностных лиц. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
3. Действие настоящего Кодекса распространяется на отношения по установлению, введению и взиманию сборов в тех случаях, когда это прямо предусмотрено настоящим Кодексом.
4. Законодательство субъектов Российской Федерации о налогах и сборах состоит из законов о налогах субъектов Российской Федерации, принятых в соответствии с настоящим Кодексом. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 29.07.2004 N 95-ФЗ, от 27.07.2006 N 137-ФЗ)
5. Нормативные правовые акты муниципальных образований о местных налогах и сборах принимаются представительными органами муниципальных образований в соответствии с настоящим Кодексом. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 29.07.2004 N 95-ФЗ, от 27.07.2006 N 137-ФЗ)
6. Указанные в настоящей статье законы и другие нормативные правовые акты именуются в тексте настоящего Кодекса "законодательство о налогах и сборах".
Статья 2. Отношения, регулируемые законодательством о налогах и сборах
Законодательство о налогах и сборах регулирует властные отношения по установлению, введению и взиманию налогов и сборов в Российской Федерации, а также отношения, возникающие в процессе осуществления налогового контроля, обжалования актов налоговых органов, действий (бездействия) их должностных лиц и привлечения к ответственности за совершение налогового правонарушения. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
К отношениям по установлению, введению и взиманию таможенных платежей, а также к отношениям, возникающим в процессе осуществления контроля за уплатой таможенных платежей, обжалования актов таможенных органов, действий (бездействия) их должностных лиц и привлечения к ответственности виновных лиц, законодательство о налогах и сборах не применяется, если иное не предусмотрено настоящим Кодексом. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
Статья 3. Основные начала законодательства о налогах и сборах
1. Каждое лицо должно уплачивать законно установленные налоги и сборы. Законодательство о налогах и сборах основывается на признании всеобщности и равенства налогообложения. При установлении налогов учитывается фактическая способность налогоплательщика к уплате налога. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
2. Налоги и сборы не могут иметь дискриминационный характер и различно применяться исходя из социальных, расовых, национальных, религиозных и иных подобных критериев. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
Не допускается устанавливать дифференцированные ставки налогов и сборов, налоговые льготы в зависимости от формы собственности, гражданства физических лиц или места происхождения капитала.
Абзац утратил силу. - Федеральный закон от 29.07.2004 N 95-ФЗ.
3. Налоги и сборы должны иметь экономическое основание и не могут быть произвольными. Недопустимы налоги и сборы, препятствующие реализации гражданами своих конституционных прав.
4. Не допускается устанавливать налоги и сборы, нарушающие единое экономическое пространство Российской Федерации и, в частности, прямо или косвенно ограничивающие свободное перемещение в пределах территории Российской Федерации товаров (работ, услуг) или финансовых средств, либо иначе ограничивать или создавать препятствия не запрещенной законом экономической деятельности физических лиц и организаций. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
5. Абзац утратил силу. - Федеральный закон от 29.07.2004 N 95-ФЗ.
Абзац утратил силу. - Федеральный закон от 29.07.2004 N 95-ФЗ.
Ни на кого не может быть возложена обязанность уплачивать налоги и сборы, а также иные взносы и платежи, обладающие установленными настоящим Кодексом признаками налогов или сборов, не предусмотренные настоящим Кодексом либо установленные в ином порядке, чем это определено настоящим Кодексом.
6. При установлении налогов должны быть определены все элементы налогообложения. Акты законодательства о налогах и сборах должны быть сформулированы таким образом, чтобы каждый точно знал, какие налоги (сборы), когда и в каком порядке он должен платить. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
7. Все неустранимые сомнения, противоречия и неясности актов законодательства о налогах и сборах толкуются в пользу налогоплательщика (плательщика сборов).
Статья 4. Нормативные правовые акты Правительства Российской Федерации, федеральных органов исполнительной власти, органов исполнительной власти субъектов Российской Федерации, исполнительных органов местного самоуправления о налогах и сборах (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
(в ред. Федерального закона от 29.06.2004 N 58-ФЗ)
1. Правительство Российской Федерации, федеральные органы исполнительной власти, уполномоченные осуществлять функции по выработке государственной политики и нормативно-правовому регулированию в сфере налогов и сборов и в области таможенного дела, органы исполнительной власти субъектов Российской Федерации, исполнительные органы местного самоуправления в предусмотренных законодательством о налогах и сборах случаях в пределах своей компетенции издают нормативные правовые акты по вопросам, связанным с налогообложением и со сборами, которые не могут изменять или дополнять законодательство о налогах и сборах. (в ред. Федеральных законов от 27.07.2006 N 137-ФЗ, от 26.06.2008 N 103-ФЗ)
2. Федеральный орган исполнительной власти, уполномоченный осуществлять функции по контролю и надзору в сфере налогов и сборов, его территориальные органы, а также подчиненные федеральному органу исполнительной власти, уполномоченному в области таможенного дела, таможенные органы Российской Федерации не имеют права издавать нормативные правовые акты по вопросам налогов и сборов. (п. 2 в ред. Федерального закона от 26.06.2008 N 103-ФЗ)
Статья 5. Действие актов законодательства о налогах и сборах во времени
1. Акты законодательства о налогах вступают в силу не ранее чем по истечении одного месяца со дня
их официального опубликования и не ранее 1-го числа очередного налогового периода по соответствующему налогу, за исключением случаев, предусмотренных настоящей статьей.
Акты законодательства о сборах вступают в силу не ранее чем по истечении одного месяца со дня их официального опубликования, за исключением случаев, предусмотренных настоящей статьей.
Федеральные законы, вносящие изменения в настоящий Кодекс в части установления новых налогов и (или) сборов, а также акты законодательства о налогах и сборах субъектов Российской Федерации и нормативные правовые акты представительных органов муниципальных образований, вводящие налоги, вступают в силу не ранее 1 января года, следующего за годом их принятия, но не ранее одного месяца со дня их официального опубликования. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2006 N 137-ФЗ)
Акты законодательства о налогах и сборах, указанные в пунктах 3 и 4 настоящей статьи, могут вступать в силу со дня их официального опубликования, если прямо предусматривают это. (абзац введен Федеральным законом от 26.11.2008 N 224-ФЗ)
2. Акты законодательства о налогах и сборах, устанавливающие новые налоги и (или) сборы, повышающие налоговые ставки, размеры сборов, устанавливающие или отягчающие ответственность за нарушение законодательства о налогах и сборах, устанавливающие новые обязанности или иным образом ухудшающие положение налогоплательщиков или плательщиков сборов, а также иных участников отношений, регулируемых законодательством о налогах и сборах, обратной силы не имеют. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
3. Акты законодательства о налогах и сборах, устраняющие или смягчающие ответственность за нарушение законодательства о налогах и сборах либо устанавливающие дополнительные гарантии защиты прав налогоплательщиков, плательщиков сборов, налоговых агентов, их представителей, имеют обратную силу. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
4. Акты законодательства о налогах и сборах, отменяющие налоги и (или) сборы, снижающие размеры ставок налогов (сборов), устраняющие обязанности налогоплательщиков, плательщиков сборов, налоговых агентов, их представителей или иным образом улучшающие их положение, могут иметь обратную силу, если прямо предусматривают это. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
5. Положения, предусмотренные настоящей статьей, распространяются также на нормативные правовые акты о налогах и сборах федеральных органов исполнительной власти, органов исполнительной власти субъектов Российской Федерации, органов местного самоуправления. (в ред. Федеральных законов от 29.07.2004 N 95-ФЗ, от 27.07.2006 N 137-ФЗ)
Статья 6. Несоответствие нормативных правовых актов о налогах и сборах настоящему Кодексу
1. Нормативный правовой акт о налогах и сборах признается не соответствующим настоящему Кодексу, если такой акт:
1) издан органом, не имеющим в соответствии с настоящим Кодексом права издавать подобного рода акты, либо издан с нарушением установленного порядка издания таких актов;
2) отменяет или ограничивает права налогоплательщиков, плательщиков сборов, налоговых агентов, их представителей либо полномочия налоговых органов, таможенных органов, установленные настоящим Кодексом; (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 24.07.2009 N 213-ФЗ)
3) вводит обязанности, не предусмотренные настоящим Кодексом, или изменяет определенное настоящим Кодексом содержание обязанностей участников отношений, регулируемых законодательством о налогах и сборах, иных лиц, обязанности которых установлены настоящим Кодексом; (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2006 N 137-ФЗ)
4) запрещает действия налогоплательщиков, плательщиков сборов, налоговых агентов, их представителей, разрешенные настоящим Кодексом; (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
5) запрещает действия налоговых органов, таможенных органов, их должностных лиц, разрешенные или предписанные настоящим Кодексом; (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 24.07.2009 N 213-ФЗ)
6) разрешает или допускает действия, запрещенные настоящим Кодексом;
7) изменяет установленные настоящим Кодексом основания, условия, последовательность или порядок действий участников отношений, регулируемых законодательством о налогах и сборах, иных лиц, обязанности которых установлены настоящим Кодексом; (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
8) изменяет содержание понятий и терминов, определенных в настоящем Кодексе, либо использует эти понятия и термины в ином значении, чем они используются в настоящем Кодексе;
9) иным образом противоречит общим началам и (или) буквальному смыслу конкретных положений настоящего Кодекса.
2. Нормативные правовые акты о налогах и сборах, указанные в пункте 1 настоящей статьи, признаются не соответствующими настоящему Кодексу при наличии хотя бы одного из обстоятельств, предусмотренных пунктом 1 настоящей статьи.
3. Признание нормативного правового акта не соответствующим настоящему Кодексу осуществляется в судебном порядке, если иное не предусмотрено настоящим Кодексом. Правительство Российской Федерации, а также иной орган исполнительной власти или исполнительный орган местного самоуправления, принявшие указанный акт, либо их вышестоящие органы вправе до судебного рассмотрения отменить этот акт или внести в него необходимые изменения. (п. 3 в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
4. В отношении нормативных правовых актов, регулирующих порядок взимания налогов, подлежащих уплате в связи с перемещением товаров через таможенную границу Таможенного союза в рамках ЕврАзЭС (далее в настоящем Кодексе - Таможенный союз), применяются положения, установленные таможенным законодательством Таможенного союза и законодательством Российской Федерации о таможенном деле. (в ред. Таможенного кодекса РФ от 28.05.2003 N 61-ФЗ, Федеральных законов от 29.07.2004 N 95-ФЗ, от 27.11.2010 N 306-ФЗ)
Если течение предусмотренных законодательством о налогах и сборах сроков не завершилось до 1 января 2007 года, указанные сроки исчисляются в порядке, действовавшем до указанной даты (Федеральный закон от 27.07.2006 N 137-ФЗ).
Статья 6.1. Порядок исчисления сроков, установленных законодательством о налогах и сборах
(в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
1. Сроки, установленные законодательством о налогах и сборах, определяются календарной датой, указанием на событие, которое должно неизбежно наступить, или на действие, которое должно быть совершено, либо периодом времени, который исчисляется годами, кварталами, месяцами или днями.
2. Течение срока начинается на следующий день после календарной даты или наступления события (совершения действия), которым определено его начало.
3. Срок, исчисляемый годами, истекает в соответствующие месяц и число последнего года срока.
При этом годом (за исключением календарного года) признается любой период времени, состоящий из 12 месяцев, следующих подряд.
4. Срок, исчисляемый кварталами, истекает в последний день последнего месяца срока.
При этом квартал считается равным трем календарным месяцам, отсчет кварталов ведется с начала календарного года.
5. Срок, исчисляемый месяцами, истекает в соответствующие месяц и число последнего месяца
срока.
Если окончание срока приходится на месяц, в котором нет соответствующего числа, то срок истекает в последний день этого месяца.
6. Срок, определенный днями, исчисляется в рабочих днях, если срок не установлен в календарных днях. При этом рабочим днем считается день, который не признается в соответствии с законодательством Российской Федерации выходным и (или) нерабочим праздничным днем.
7. В случаях, когда последний день срока приходится на день, признаваемый в соответствии с законодательством Российской Федерации выходным и (или) нерабочим праздничным днем, днем окончания срока считается ближайший следующий за ним рабочий день.
8. Действие, для совершения которого установлен срок, может быть выполнено до 24 часов последнего дня срока.
Если документы либо денежные средства были сданы в организацию связи до 24 часов последнего дня срока, то срок не считается пропущенным.
Статья 7. Действие международных договоров по вопросам налогообложения
Если международным договором Российской Федерации, содержащим положения, касающиеся налогообложения и сборов, установлены иные правила и нормы, чем предусмотренные настоящим Кодексом и принятыми в соответствии с ним нормативными правовыми актами о налогах и (или) сборах, то применяются правила и нормы международных договоров Российской Федерации.
Статья 8. Понятие налога и сбора
1. Под налогом понимается обязательный, индивидуально безвозмездный платеж, взимаемый с организаций и физических лиц в форме отчуждения принадлежащих им на праве собственности, хозяйственного ведения или оперативного управления денежных средств в целях финансового обеспечения деятельности государства и (или) муниципальных образований.
Положения статей 8 и 333.16 и подпункта 36 пункта 1 статьи 333.33 Налогового кодекса Российской Федерации по своему конституционно-правовому смыслу в системе действующего правового регулирования означают, что государственная пошлина является единственным и достаточным платежом за совершение государственным органом юридически значимых действий, к каковым приравнена выдача документов, включая водительские удостоверения (Определение Конституционного Суда РФ от 01.03.2007 N 326-О-П).
2. Под сбором понимается обязательный взнос, взимаемый с организаций и физических лиц, уплата которого является одним из условий совершения в отношении плательщиков сборов государственными органами, органами местного самоуправления, иными уполномоченными органами и должностными лицами юридически значимых действий, включая предоставление определенных прав или выдачу разрешений (лицензий). (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
Статья 9. Участники отношений, регулируемых законодательством о налогах и сборах
Участниками отношений, регулируемых законодательством о налогах и сборах, являются:
До введения в действие глав части второй Налогового кодекса Российской Федерации о налогах и сборах, предусмотренных статьями 12 - 15 части первой НК РФ, ссылки в пунктах 1, 2 статьи 9 на положения указанного Кодекса приравниваются к ссылкам на акты законодательства Российской Федерации о соответствующих налогах, принятые до дня вступления в силу Федерального закона от 29.07.2004 N 95-ФЗ (статья 3 Федерального закона от 29.07.2004 N 95-ФЗ).
1) организации и физические лица, признаваемые в соответствии с настоящим Кодексом налогоплательщиками или плательщиками сборов;
2) организации и физические лица, признаваемые в соответствии с настоящим Кодексом налоговыми
агентами;
3) налоговые органы (федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, и его территориальные органы); (пп. 3 в ред. Федерального закона от 29.06.2004 N 58-ФЗ)
4) таможенные органы (федеральный орган исполнительной власти, уполномоченный в области таможенного дела, подчиненные ему таможенные органы Российской Федерации); (в ред. Федеральных законов от 29.06.2004 N 58-ФЗ, от 29.07.2004 N 95-ФЗ, от 26.06.2008 N 103-ФЗ)
5) утратил силу с 1 января 2007 года. - Федеральный закон от 27.07.2006 N 137-ФЗ;
6) утратил силу. - Федеральный закон от 29.06.2004 N 58-ФЗ;
7) утратил силу с 1 января 2007 года. - Федеральный закон от 27.07.2006 N 137-ФЗ;
8) утратил силу. - Федеральный закон от 30.06.2003 N 86-ФЗ.
Статья 10. Порядок производства по делам о нарушениях законодательства о налогах и сборах (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
1. Порядок привлечения к ответственности и производство по делам о налоговых правонарушениях осуществляются в порядке, установленном главами 14, 15 настоящего Кодекса.
2. Производство по делам о нарушениях законодательства о налогах и сборах, содержащих признаки административного правонарушения или преступления, ведется в порядке, установленном соответственно законодательством Российской Федерации об административных правонарушениях и уголовно-процессуальным законодательством Российской Федерации.
3. Утратил силу. - Федеральный закон от 29.06.2004 N 58-ФЗ.
Статья 11. Институты, понятия и термины, используемые в настоящем Кодексе
До введения в действие глав части второй Налогового кодекса Российской Федерации о налогах и сборах, предусмотренных статьями 12 - 15 части первой НК РФ, ссылки в пункте 1 статьи 11 на положения указанного Кодекса приравниваются к ссылкам на акты законодательства Российской Федерации о соответствующих налогах, принятые до дня вступления в силу Федерального закона от 29.07.2004 N 95-ФЗ (статья 3 Федерального закона от 29.07.2004 N 95-ФЗ).
1. Институты, понятия и термины гражданского, семейного и других отраслей законодательства Российской Федерации, используемые в настоящем Кодексе, применяются в том значении, в каком они используются в этих отраслях законодательства, если иное не предусмотрено настоящим Кодексом.
2. Для целей настоящего Кодекса и иных актов законодательства о налогах и сборах используются следующие понятия: (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
организации - юридические лица, образованные в соответствии с законодательством Российской Федерации (далее - российские организации), а также иностранные юридические лица, компании и другие корпоративные образования, обладающие гражданской правоспособностью, созданные в соответствии с законодательством иностранных государств, международные организации, филиалы и представительства указанных иностранных лиц и международных организаций, созданные на территории Российской Федерации (далее - иностранные организации); (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
физические лица - граждане Российской Федерации, иностранные граждане и лица без гражданства;
индивидуальные предприниматели - физические лица, зарегистрированные в установленном порядке и осуществляющие предпринимательскую деятельность без образования юридического лица, главы крестьянских (фермерских) хозяйств. Физические лица, осуществляющие предпринимательскую деятельность без образования юридического лица, но не зарегистрировавшиеся в качестве
индивидуальных предпринимателей в нарушение требований гражданского законодательства Российской Федерации, при исполнении обязанностей, возложенных на них настоящим Кодексом, не вправе ссылаться на то, что они не являются индивидуальными предпринимателями; (в ред. Федеральных законов от 23.12.2003 N 185-ФЗ, от 27.07.2006 N 137-ФЗ)
абзац утратил силу с 1 января 2007 года. - Федеральный закон от 27.07.2006 N 137-ФЗ;
лица (лицо) - организации и (или) физические лица;
абзацы седьмой - восьмой утратили силу с 1 января 2007 года. - Федеральный закон от 27.07.2006 N 137-ФЗ;
банки (банк) - коммерческие банки и другие кредитные организации, имеющие лицензию Центрального банка Российской Федерации;
счета (счет) - расчетные (текущие) и иные счета в банках, открытые на основании договора банковского счета, на которые зачисляются и с которых могут расходоваться денежные средства организаций и индивидуальных предпринимателей, нотариусов, занимающихся частной практикой, адвокатов, учредивших адвокатские кабинеты; (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
лицевые счета - счета, открытые в органах Федерального казначейства (иных органах, осуществляющих открытие и ведение лицевых счетов) в соответствии с бюджетным законодательством Российской Федерации; (абзац введен Федеральным законом от 27.07.2006 N 137-ФЗ)
счета Федерального казначейства - счета, открытые территориальным органам Федерального казначейства, предназначенные для учета поступлений и их распределения между бюджетами бюджетной системы Российской Федерации в соответствии с бюджетным законодательством Российской Федерации; (абзац введен Федеральным законом от 27.07.2006 N 137-ФЗ)
источник выплаты доходов налогоплательщику - организация или физическое лицо, от которых налогоплательщик получает доход;
недоимка - сумма налога или сумма сбора, не уплаченная в установленный законодательством о налогах и сборах срок;
свидетельство о постановке на учет в налоговом органе - документ, подтверждающий постановку на учет российской организации, иностранной организации, физического лица в налоговом органе соответственно по месту нахождения российской организации, месту нахождения международной организации, по месту осуществления иностранной организацией деятельности на территории Российской Федерации через свое обособленное подразделение, по месту жительства физического лица; (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
уведомление о постановке на учет в налоговом органе - документ, подтверждающий постановку на учет в налоговом органе организации или физического лица, в том числе индивидуального предпринимателя, по основаниям, установленным настоящим Кодексом, за исключением оснований, по которым настоящим Кодексом предусмотрена выдача свидетельства о постановке на учет в налоговом органе; (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
сезонное производство - производство, осуществление которого непосредственно связано с природными, климатическими условиями и со временем года. Данное понятие применяется в отношении организации и индивидуального предпринимателя, если в определенные налоговые периоды (квартал, полугодие) их производственная деятельность не осуществляется в силу природных и климатических условий;
абзац утратил силу. - Федеральный закон от 23.12.2003 N 185-ФЗ;
место нахождения обособленного подразделения российской организации - место осуществления этой организацией деятельности через свое обособленное подразделение; (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
место жительства физического лица - адрес (наименование субъекта Российской Федерации, района, города, иного населенного пункта, улицы, номера дома, квартиры), по которому физическое лицо зарегистрировано по месту жительства в порядке, установленном законодательством Российской Федерации. При отсутствии у физического лица места жительства на территории Российской Федерации для целей настоящего Кодекса место жительства может определяться по просьбе этого физического лица по месту его пребывания. При этом местом пребывания физического лица признается место, где физическое лицо проживает временно по адресу (наименование субъекта Российской Федерации, района, города, иного населенного пункта, улицы, номер дома, квартиры), по которому физическое лицо зарегистрировано по месту пребывания в порядке, установленном законодательством Российской Федерации; (в ред. Федеральных законов от 23.12.2003 N 185-ФЗ, от 27.07.2010 N 229-ФЗ)
обособленное подразделение организации - любое территориально обособленное от нее подразделение, по месту нахождения которого оборудованы стационарные рабочие места. Признание обособленного подразделения организации таковым производится независимо от того, отражено или не отражено его создание в учредительных или иных организационно-распорядительных документах организации, и от полномочий, которыми наделяется указанное подразделение. При этом рабочее место считается стационарным, если оно создается на срок более одного месяца;
учетная политика для целей налогообложения - выбранная налогоплательщиком совокупность допускаемых настоящим Кодексом способов (методов) определения доходов и (или) расходов, их признания, оценки и распределения, а также учета иных необходимых для целей налогообложения показателей финансово-хозяйственной деятельности налогоплательщика; (абзац введен Федеральным законом от 27.07.2006 N 137-ФЗ)
территория Российской Федерации и иные территории, находящиеся под ее юрисдикцией, - территория Российской Федерации, а также территории искусственных островов, установок и сооружений, над которыми Российская Федерация осуществляет юрисдикцию в соответствии с законодательством Российской Федерации и нормами международного права. (абзац введен Федеральным законом от 27.11.2010 N 306-ФЗ) (п. 2 в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
3. Понятия "налогоплательщик", "объект налогообложения", "налоговая база", "налоговый период" и другие специфические понятия и термины законодательства о налогах и сборах используются в значениях, определяемых в соответствующих статьях настоящего Кодекса. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
4. В отношениях, возникающих в связи с взиманием налогов при перемещении товаров через таможенную границу Таможенного союза, используются понятия, определенные таможенным законодательством Таможенного союза и законодательством Российской Федерации о таможенном деле, а в части, не урегулированной им, - настоящим Кодексом. (п. 4 введен Таможенным кодексом РФ от 28.05.2003 N 61-ФЗ, в ред. Федеральных законов от 29.07.2004 N 95-ФЗ, от 27.11.2010 N 306-ФЗ)
5. Правила, предусмотренные частью первой настоящего Кодекса в отношении банков, распространяются на Центральный банк Российской Федерации и государственную корпорацию "Банк развития и внешнеэкономической деятельности (Внешэкономбанк)". (п. 5 введен Федеральным законом от 27.07.2006 N 137-ФЗ, в ред. Федерального закона от 17.05.2007 N 83-ФЗ)
Глава 2. СИСТЕМА НАЛОГОВ И СБОРОВ В РОССИЙСКОЙ ФЕДЕРАЦИИ
До введения в действие глав части второй Налогового кодекса Российской Федерации о налогах и сборах, предусмотренных статьями 12 - 15 части первой НК РФ, ссылки в статье 12 на положения указанного Кодекса приравниваются к ссылкам на акты законодательства Российской Федерации о соответствующих налогах, принятые до дня вступления в силу Федерального закона от 29.07.2004 N 95-ФЗ (статья 3 Федерального закона от 29.07.2004 N 95-ФЗ).
Статья 12. Виды налогов и сборов в Российской Федерации. Полномочия законодательных (представительных) органов государственной власти субъектов Российской Федерации и представительных органов муниципальных
образований по установлению налогов и сборов
(в ред. Федерального закона от 29.07.2004 N 95-ФЗ)
1. В Российской Федерации устанавливаются следующие виды налогов и сборов: федеральные, региональные и местные.
2. Федеральными налогами и сборами признаются налоги и сборы, которые установлены настоящим Кодексом и обязательны к уплате на всей территории Российской Федерации, если иное не предусмотрено пунктом 7 настоящей статьи.
3. Региональными налогами признаются налоги, которые установлены настоящим Кодексом и законами субъектов Российской Федерации о налогах и обязательны к уплате на территориях соответствующих субъектов Российской Федерации, если иное не предусмотрено пунктом 7 настоящей статьи.
Региональные налоги вводятся в действие и прекращают действовать на территориях субъектов Российской Федерации в соответствии с настоящим Кодексом и законами субъектов Российской Федерации о налогах.
При установлении региональных налогов законодательными (представительными) органами государственной власти субъектов Российской Федерации определяются в порядке и пределах, которые предусмотрены настоящим Кодексом, следующие элементы налогообложения: налоговые ставки, порядок и сроки уплаты налогов, если эти элементы налогообложения не установлены настоящим Кодексом. Иные элементы налогообложения по региональным налогам и налогоплательщики определяются настоящим Кодексом. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Законодательными (представительными) органами государственной власти субъектов Российской Федерации законами о налогах в порядке и пределах, которые предусмотрены настоящим Кодексом, могут устанавливаться налоговые льготы, основания и порядок их применения.
4. Местными налогами признаются налоги, которые установлены настоящим Кодексом и нормативными правовыми актами представительных органов муниципальных образований о налогах и обязательны к уплате на территориях соответствующих муниципальных образований, если иное не предусмотрено настоящим пунктом и пунктом 7 настоящей статьи.
Местные налоги вводятся в действие и прекращают действовать на территориях муниципальных образований в соответствии с настоящим Кодексом и нормативными правовыми актами представительных органов муниципальных образований о налогах.
О применении абзаца третьего пункта 4 статьи 12 см. пункт 2 статьи 7 Федерального закона от 29.07.2004 N 95-ФЗ.
Земельный налог и налог на имущество физических лиц устанавливаются настоящим Кодексом и нормативными правовыми актами представительных органов поселений (муниципальных районов), городских округов о налогах и обязательны к уплате на территориях соответствующих поселений (межселенных территориях), городских округов, если иное не предусмотрено пунктом 7 настоящей статьи. Земельный налог и налог на имущество физических лиц вводятся в действие и прекращают действовать на территориях поселений (межселенных территориях), городских округов в соответствии с настоящим Кодексом и нормативными правовыми актами представительных органов поселений (муниципальных районов), городских округов о налогах.
Местные налоги в городах федерального значения Москве и Санкт-Петербурге устанавливаются настоящим Кодексом и законами указанных субъектов Российской Федерации о налогах, обязательны к уплате на территориях этих субъектов Российской Федерации, если иное не предусмотрено пунктом 7 настоящей статьи. Местные налоги вводятся в действие и прекращают действовать на территориях городов федерального значения Москвы и Санкт-Петербурга в соответствии с настоящим Кодексом и законами указанных субъектов Российской Федерации.
При установлении местных налогов представительными органами муниципальных образований
(законодательными (представительными) органами государственной власти городов федерального значения Москвы и Санкт-Петербурга) определяются в порядке и пределах, которые предусмотрены настоящим Кодексом, следующие элементы налогообложения: налоговые ставки, порядок и сроки уплаты налогов, если эти элементы налогообложения не установлены настоящим Кодексом. Иные элементы налогообложения по местным налогам и налогоплательщики определяются настоящим Кодексом. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Представительными органами муниципальных образований (законодательными (представительными) органами государственной власти городов федерального значения Москвы и Санкт-Петербурга) законодательством о налогах и сборах в порядке и пределах, которые предусмотрены настоящим Кодексом, могут устанавливаться налоговые льготы, основания и порядок их применения.
5. Федеральные, региональные и местные налоги и сборы отменяются настоящим Кодексом.
6. Не могут устанавливаться федеральные, региональные или местные налоги и сборы, не предусмотренные настоящим Кодексом.
7. Настоящим Кодексом устанавливаются специальные налоговые режимы, которые могут предусматривать федеральные налоги, не указанные в статье 13 настоящего Кодекса, определяются порядок установления таких налогов, а также порядок введения в действие и применения указанных специальных налоговых режимов.
Специальные налоговые режимы могут предусматривать освобождение от обязанности по уплате отдельных федеральных, региональных и местных налогов и сборов, указанных в статьях 13 - 15 настоящего Кодекса.
Статья 13. Федеральные налоги и сборы
(в ред. Федерального закона от 29.07.2004 N 95-ФЗ)
К федеральным налогам и сборам относятся:
1) налог на добавленную стоимость;
2) акцизы;
3) налог на доходы физических лиц;
4) утратил силу с 1 января 2010 года. - Федеральный закон от 24.07.2009 N 213-ФЗ;
5) налог на прибыль организаций;
6) налог на добычу полезных ископаемых;
7) утратил силу. - Федеральный закон от 01.07.2005 N 78-ФЗ;
8) водный налог;
9) сборы за пользование объектами животного мира и за пользование объектами водных биологических ресурсов;
10) государственная пошлина.
Статья 14. Региональные налоги
(в ред. Федерального закона от 29.07.2004 N 95-ФЗ)
К региональным налогам относятся:
1) налог на имущество организаций;
2) налог на игорный бизнес;
3) транспортный налог.
Статья 15. Местные налоги
(в ред. Федерального закона от 29.07.2004 N 95-ФЗ)
К местным налогам относятся:
1) земельный налог;
2) налог на имущество физических лиц.
Статья 16. Информация о налогах
(в ред. Федерального закона от 29.06.2004 N 58-ФЗ)
Информация и копии законов, иных нормативных правовых актов об установлении, изменении и прекращении действия региональных и местных налогов направляются органами государственной власти субъектов Российской Федерации и органами местного самоуправления в Министерство финансов Российской Федерации и федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, а также в финансовые органы соответствующих субъектов Российской Федерации и территориальные налоговые органы. (в ред. Федеральных законов от 29.07.2004 N 95-ФЗ, от 27.07.2006 N 137-ФЗ)
Статья 17. Общие условия установления налогов и сборов
1. Налог считается установленным лишь в том случае, когда определены налогоплательщики и элементы налогообложения, а именно: (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
объект налогообложения;
налоговая база;
налоговый период;
налоговая ставка;
порядок исчисления налога;
порядок и сроки уплаты налога.
2. В необходимых случаях при установлении налога в акте законодательства о налогах и сборах могут также предусматриваться налоговые льготы и основания для их использования налогоплательщиком. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
3. При установлении сборов определяются их плательщики и элементы обложения применительно к конкретным сборам. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
Статья 18. Специальные налоговые режимы
(в ред. Федерального закона от 29.07.2004 N 95-ФЗ)
1. Специальные налоговые режимы устанавливаются настоящим Кодексом и применяются в случаях и порядке, которые предусмотрены настоящим Кодексом и иными актами законодательства о налогах и сборах.
Специальные налоговые режимы могут предусматривать особый порядок определения элементов налогообложения, а также освобождение от обязанности по уплате отдельных налогов и сборов, предусмотренных статьями 13 - 15 настоящего Кодекса.
2. К специальным налоговым режимам относятся:
1) система налогообложения для сельскохозяйственных товаропроизводителей (единый сельскохозяйственный налог);
2) упрощенная система налогообложения;
3) система налогообложения в виде единого налога на вмененный доход для отдельных видов деятельности;
4) система налогообложения при выполнении соглашений о разделе продукции.
Раздел II. НАЛОГОПЛАТЕЛЬЩИКИ И ПЛАТЕЛЬЩИКИ СБОРОВ. НАЛОГОВЫЕ АГЕНТЫ. ПРЕДСТАВИТЕЛЬСТВО В НАЛОГОВЫХ
ПРАВООТНОШЕНИЯХ
Глава 3. НАЛОГОПЛАТЕЛЬЩИКИ И ПЛАТЕЛЬЩИКИ СБОРОВ. НАЛОГОВЫЕ АГЕНТЫ
До введения в действие глав части второй Налогового кодекса Российской Федерации о налогах и сборах, предусмотренных статьями 12 - 15 части первой НК РФ, ссылки в статье 19 на положения указанного Кодекса приравниваются к ссылкам на акты законодательства Российской Федерации о соответствующих налогах, принятые до дня вступления в силу Федерального закона от 29.07.2004 N 95-ФЗ (статья 3 Федерального закона от 29.07.2004 N 95-ФЗ).
Статья 19. Налогоплательщики и плательщики сборов
Налогоплательщиками и плательщиками сборов признаются организации и физические лица, на которых в соответствии с настоящим Кодексом возложена обязанность уплачивать соответственно налоги и (или) сборы.
В порядке, предусмотренном настоящим Кодексом, филиалы и иные обособленные подразделения российских организаций исполняют обязанности этих организаций по уплате налогов и сборов по месту нахождения этих филиалов и иных обособленных подразделений. (часть вторая в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
Положения статьи 20 со дня вступления в силу Федерального закона от 18.07.2011 N 227-ФЗ применяются исключительно к сделкам, доходы и (или) расходы по которым признаны в соответствии с главой 25 до дня вступления в силу указанного Закона (пункт 6 статьи 4 Федерального закона от 18.07.2011 N 227-ФЗ).
Статья 20. Взаимозависимые лица
1. Взаимозависимыми лицами для целей налогообложения признаются физические лица и (или) организации, отношения между которыми могут оказывать влияние на условия или экономические результаты их деятельности или деятельности представляемых ими лиц, а именно: (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
1) одна организация непосредственно и (или) косвенно участвует в другой организации, и суммарная доля такого участия составляет более 20 процентов. Доля косвенного участия одной организации в другой через последовательность иных организаций определяется в виде произведения долей непосредственного участия организаций этой последовательности одна в другой; (пп. 1 в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
2) одно физическое лицо подчиняется другому физическому лицу по должностному положению;
3) лица состоят в соответствии с семейным законодательством Российской Федерации в брачных отношениях, отношениях родства или свойства, усыновителя и усыновленного, а также попечителя и опекаемого.
2. Суд может признать лица взаимозависимыми по иным основаниям, не предусмотренным пунктом 1 настоящей статьи, если отношения между этими лицами могут повлиять на результаты сделок по
реализации товаров (работ, услуг). (п. 2 в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
Статья 21. Права налогоплательщиков (плательщиков сборов)
1. Налогоплательщики имеют право:
1) получать по месту своего учета от налоговых органов бесплатную информацию (в том числе в письменной форме) о действующих налогах и сборах, законодательстве о налогах и сборах и принятых в соответствии с ним нормативных правовых актах, порядке исчисления и уплаты налогов и сборов, правах и обязанностях налогоплательщиков, полномочиях налоговых органов и их должностных лиц, а также получать формы налоговых деклараций (расчетов) и разъяснения о порядке их заполнения; (в ред. Федеральных законов от 29.06.2004 N 58-ФЗ, от 27.07.2006 N 137-ФЗ)
2) получать от Министерства финансов Российской Федерации письменные разъяснения по вопросам применения законодательства Российской Федерации о налогах и сборах, от финансовых органов субъектов Российской Федерации и муниципальных образований - по вопросам применения соответственно законодательства субъектов Российской Федерации о налогах и сборах и нормативных правовых актов муниципальных образований о местных налогах и сборах; (в ред. Федеральных законов от 29.06.2004 N 58-ФЗ, от 27.07.2006 N 137-ФЗ)
3) использовать налоговые льготы при наличии оснований и в порядке, установленном законодательством о налогах и сборах;
4) получать отсрочку, рассрочку или инвестиционный налоговый кредит в порядке и на условиях, установленных настоящим Кодексом; (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
О применении подпункта 5 пункта 1 статьи 21 см. определение Конституционного Суда РФ от 02.10.2003 N 317-О.
5) на своевременный зачет или возврат сумм излишне уплаченных либо излишне взысканных налогов, пени, штрафов; (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
5.1) на осуществление совместной с налоговыми органами сверки расчетов по налогам, сборам, пеням и штрафам, а также на получение акта совместной сверки расчетов по налогам, сборам, пеням и штрафам; (пп. 5.1 введен Федеральным законом от 27.07.2010 N 229-ФЗ)
6) представлять свои интересы в отношениях, регулируемых законодательством о налогах и сборах, лично либо через своего представителя; (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
7) представлять налоговым органам и их должностным лицам пояснения по исчислению и уплате налогов, а также по актам проведенных налоговых проверок;
8) присутствовать при проведении выездной налоговой проверки;
9) получать копии акта налоговой проверки и решений налоговых органов, а также налоговые уведомления и требования об уплате налогов; (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
10) требовать от должностных лиц налоговых органов и иных уполномоченных органов соблюдения законодательства о налогах и сборах при совершении ими действий в отношении налогоплательщиков; (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
11) не выполнять неправомерные акты и требования налоговых органов, иных уполномоченных органов и их должностных лиц, не соответствующие настоящему Кодексу или иным федеральным законам; (в ред. Федерального закона от 29.06.2004 N 58-ФЗ)
12) обжаловать в установленном порядке акты налоговых органов, иных уполномоченных органов и
действия (бездействие) их должностных лиц; (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 29.06.2004 N 58-ФЗ)
13) на соблюдение и сохранение налоговой тайны; (пп. 13 в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
14) на возмещение в полном объеме убытков, причиненных незаконными актами налоговых органов или незаконными действиями (бездействием) их должностных лиц; (пп. 14 в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
15) на участие в процессе рассмотрения материалов налоговой проверки или иных актов налоговых органов в случаях, предусмотренных настоящим Кодексом. (пп. 15 введен Федеральным законом от 27.07.2006 N 137-ФЗ)
2. Налогоплательщики имеют также иные права, установленные настоящим Кодексом и другими актами законодательства о налогах и сборах.
3. Плательщики сборов имеют те же права, что и налогоплательщики.
4. Любой из участников договора инвестиционного товарищества имеет право обжаловать в установленном порядке акты налоговых органов и действия (бездействие) их должностных лиц. (п. 4 введен Федеральным законом от 28.11.2011 N 336-ФЗ)
Статья 22. Обеспечение и защита прав налогоплательщиков (плательщиков сборов)
1. Налогоплательщикам (плательщикам сборов) гарантируется административная и судебная защита их прав и законных интересов.
Порядок защиты прав и законных интересов налогоплательщиков (плательщиков сборов) определяется настоящим Кодексом и иными федеральными законами.
2. Права налогоплательщиков (плательщиков сборов) обеспечиваются соответствующими обязанностями должностных лиц налоговых органов и иных уполномоченных органов. (в ред. Федеральных законов от 29.06.2004 N 58-ФЗ, от 27.07.2006 N 137-ФЗ)
Неисполнение или ненадлежащее исполнение обязанностей по обеспечению прав налогоплательщиков (плательщиков сборов) влечет ответственность, предусмотренную федеральными законами. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
Статья 23. Обязанности налогоплательщиков (плательщиков сборов)
(в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
1. Налогоплательщики обязаны:
1) уплачивать законно установленные налоги;
2) встать на учет в налоговых органах, если такая обязанность предусмотрена настоящим Кодексом;
3) вести в установленном порядке учет своих доходов (расходов) и объектов налогообложения, если такая обязанность предусмотрена законодательством о налогах и сборах;
4) представлять в установленном порядке в налоговый орган по месту учета налоговые декларации (расчеты), если такая обязанность предусмотрена законодательством о налогах и сборах;
5) представлять в налоговый орган по месту жительства индивидуального предпринимателя, нотариуса, занимающегося частной практикой, адвоката, учредившего адвокатский кабинет, по запросу налогового органа книгу учета доходов и расходов и хозяйственных операций; представлять в налоговый орган по месту нахождения организации бухгалтерскую отчетность в соответствии с требованиями, установленными Федеральным законом "О бухгалтерском учете", за исключением случаев, когда организации в соответствии с указанным Федеральным законом не обязаны вести бухгалтерский учет или
освобождены от ведения бухгалтерского учета; (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
6) представлять в налоговые органы и их должностным лицам в случаях и в порядке, которые предусмотрены настоящим Кодексом, документы, необходимые для исчисления и уплаты налогов;
7) выполнять законные требования налогового органа об устранении выявленных нарушений законодательства о налогах и сборах, а также не препятствовать законной деятельности должностных лиц налоговых органов при исполнении ими своих служебных обязанностей;
8) в течение четырех лет обеспечивать сохранность данных бухгалтерского и налогового учета и других документов, необходимых для исчисления и уплаты налогов, в том числе документов, подтверждающих получение доходов, осуществление расходов (для организаций и индивидуальных предпринимателей), а также уплату (удержание) налогов;
9) нести иные обязанности, предусмотренные законодательством о налогах и сборах.
2. Налогоплательщики - организации и индивидуальные предприниматели помимо обязанностей, предусмотренных пунктом 1 настоящей статьи, обязаны сообщать в налоговый орган соответственно по месту нахождения организации, месту жительства индивидуального предпринимателя: (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
1) об открытии или о закрытии счетов (лицевых счетов) - в течение семи дней со дня открытия (закрытия) таких счетов. Индивидуальные предприниматели сообщают в налоговый орган о счетах, используемых ими в предпринимательской деятельности;
1.1) о возникновении или прекращении права использовать корпоративные электронные средства платежа для переводов электронных денежных средств - в течение семи дней со дня возникновения (прекращения) такого права; (пп. 1.1 введен Федеральным законом от 27.06.2011 N 162-ФЗ)
2) обо всех случаях участия в российских и иностранных организациях - в срок не позднее одного месяца со дня начала такого участия;
3) обо всех обособленных подразделениях российской организации, созданных на территории Российской Федерации (за исключением филиалов и представительств), и изменениях в ранее сообщенные в налоговый орган сведения о таких обособленных подразделениях:
в течение одного месяца со дня создания обособленного подразделения российской организации;
в течение трех дней со дня изменения соответствующего сведения об обособленном подразделении российской организации; (пп. 3 в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
3.1) обо всех обособленных подразделениях российской организации на территории Российской Федерации, через которые прекращается деятельность этой организации (которые закрываются этой организацией):
в течение трех дней со дня принятия российской организацией решения о прекращении деятельности через филиал или представительство (закрытии филиала или представительства);
в течение трех дней со дня прекращения деятельности российской организации через иное обособленное подразделение (закрытия иного обособленного подразделения); (пп. 3.1 введен Федеральным законом от 27.07.2010 N 229-ФЗ)
4) о реорганизации или ликвидации организации - в течение трех дней со дня принятия такого решения.
3. Нотариусы, занимающиеся частной практикой, и адвокаты, учредившие адвокатские кабинеты, обязаны сообщать в налоговый орган по месту своего жительства об открытии (о закрытии) счетов, предназначенных для осуществления ими профессиональной деятельности, в течение семи дней со дня открытия (закрытия) таких счетов.
(в ред. Федеральных законов от 30.12.2006 N 268-ФЗ, от 27.07.2010 N 229-ФЗ)
4. Плательщики сборов обязаны уплачивать законно установленные сборы и нести иные обязанности, установленные законодательством Российской Федерации о налогах и сборах.
5. За невыполнение или ненадлежащее выполнение возложенных на него обязанностей налогоплательщик (плательщик сборов) несет ответственность в соответствии с законодательством Российской Федерации.
6. Налогоплательщики, уплачивающие налоги в связи с перемещением товаров через таможенную границу Таможенного союза, также несут обязанности, предусмотренные законодательством Таможенного союза и законодательством Российской Федерации о таможенном деле. (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
7. Сообщения, предусмотренные пунктами 2 и 3 настоящей статьи, могут быть представлены в налоговый орган лично или через представителя, направлены по почте заказным письмом или переданы в электронном виде по телекоммуникационным каналам связи.
Если указанные сообщения переданы в электронном виде, такие сообщения должны быть заверены электронной цифровой подписью лица, представившего их, или электронной цифровой подписью его представителя.
Формы и форматы сообщений, представляемых на бумажном носителе или в электронном виде, а также порядок заполнения форм указанных сообщений утверждаются федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов.
Порядок представления сообщений, предусмотренных пунктами 2 и 3 настоящей статьи, в электронном виде по телекоммуникационным каналам связи утверждается федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов. (п. 7 в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Статья 24. Налоговые агенты
1. Налоговыми агентами признаются лица, на которых в соответствии с настоящим Кодексом возложены обязанности по исчислению, удержанию у налогоплательщика и перечислению налогов в бюджетную систему Российской Федерации. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
2. Налоговые агенты имеют те же права, что и налогоплательщики, если иное не предусмотрено настоящим Кодексом.
Обеспечение и защита прав налоговых агентов осуществляются в соответствии со статьей 22 настоящего Кодекса. (абзац введен Федеральным законом от 27.07.2006 N 137-ФЗ)
3. Налоговые агенты обязаны:
1) правильно и своевременно исчислять, удерживать из денежных средств, выплачиваемых налогоплательщикам, и перечислять налоги в бюджетную систему Российской Федерации на соответствующие счета Федерального казначейства; (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2006 N 137-ФЗ)
2) письменно сообщать в налоговый орган по месту своего учета о невозможности удержать налог и о сумме задолженности налогоплательщика в течение одного месяца со дня, когда налоговому агенту стало известно о таких обстоятельствах; (пп. 2 в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
3) вести учет начисленных и выплаченных налогоплательщикам доходов, исчисленных, удержанных и перечисленных в бюджетную систему Российской Федерации налогов, в том числе по каждому налогоплательщику; (пп. 3 в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
4) представлять в налоговый орган по месту своего учета документы, необходимые для осуществления контроля за правильностью исчисления, удержания и перечисления налогов;
5) в течение четырех лет обеспечивать сохранность документов, необходимых для исчисления, удержания и перечисления налогов. (пп. 5 введен Федеральным законом от 27.07.2006 N 137-ФЗ)
3.1. Налоговые агенты несут также другие обязанности, предусмотренные настоящим Кодексом. (п. 3.1 введен Федеральным законом от 27.07.2010 N 229-ФЗ)
4. Налоговые агенты перечисляют удержанные налоги в порядке, предусмотренном настоящим Кодексом для уплаты налога налогоплательщиком. (п. 4 введен Федеральным законом от 09.07.1999 N 154-ФЗ)
5. За неисполнение или ненадлежащее исполнение возложенных на него обязанностей налоговый агент несет ответственность в соответствии с законодательством Российской Федерации. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
Статья 24.1. Участие налогоплательщика в договоре инвестиционного товарищества
(введена Федеральным законом от 28.11.2011 N 336-ФЗ)
1. Каждый налогоплательщик самостоятельно исполняет обязанности по уплате налога на прибыль организаций, налога на доходы физических лиц, возникающие в связи с его участием в договоре инвестиционного товарищества, с учетом особенностей, предусмотренных настоящей статьей и иными положениями настоящего Кодекса.
2. Обязанность по уплате налогов и сборов, не указанных в пункте 1 настоящей статьи, но возникающих в связи с выполнением договора инвестиционного товарищества, возлагается на участника такого договора - управляющего товарища, ответственного за ведение налогового учета (далее в настоящей статье - управляющий товарищ, ответственный за ведение налогового учета).
3. Управляющий товарищ, ответственный за ведение налогового учета, признается налоговым агентом по доходам иностранных лиц от участия в инвестиционном товариществе.
4. Управляющий товарищ, ответственный за ведение налогового учета, обязан:
1) направлять в налоговый орган по месту своего учета копию договора инвестиционного товарищества (за исключением инвестиционной декларации), сообщать о его прекращении, сообщать о выполнении, прекращении выполнения функций управляющего товарища в срок не позднее пяти дней со дня заключения указанного договора, его прекращения, начала, прекращения выполнения функций управляющего товарища;
2) вести обособленный налоговый учет по операциям инвестиционного товарищества в порядке, установленном главой 25 настоящего Кодекса;
3) представлять в налоговый орган по месту своего учета расчет финансового результата инвестиционного товарищества.
Форма расчета финансового результата инвестиционного товарищества утверждается Министерством финансов Российской Федерации.
Расчет финансового результата инвестиционного товарищества представляется в налоговый орган в сроки, установленные настоящим Кодексом для представления налоговой декларации (расчета) по налогу на прибыль организаций;
4) сообщать в налоговый орган по месту своего учета об открытии или о закрытии счетов инвестиционного товарищества в течение семи дней со дня открытия или закрытия таких счетов;
5) в порядке и в сроки, установленные договором инвестиционного товарищества, но не позднее пятнадцати дней до окончания срока представления в налоговый орган налоговых деклараций (расчетов) по налогу на прибыль организаций, установленных настоящим Кодексом, предоставлять участникам
договора копию расчета финансового результата инвестиционного товарищества и сведения о приходящейся на каждого из них доле прибыли (убытка) инвестиционного товарищества.
Управляющий товарищ предоставляет товарищам сведения о доле прибыли (убытка) инвестиционного товарищества, приходящейся на каждого из них, по каждому виду доходов, налоговая база по которым в соответствии с настоящим Кодексом определяется отдельно;
6) предоставлять участникам договора инвестиционного товарищества сведения, предусмотренные Федеральным законом "Об инвестиционных товариществах";
7) в случае, если в расчет финансового результата инвестиционного товарищества вносятся уточнения, представлять уточненный расчет в налоговый орган по месту своего учета и предоставлять участникам договора копию уточненного расчета финансового результата инвестиционного товарищества в течение пяти дней с даты внесения уточнений.
5. Управляющий товарищ, ответственный за ведение налогового учета, в отношениях, связанных с ведением дел инвестиционного товарищества, имеет те же права, что и налогоплательщики.
Статья 25. Утратила силу с 1 января 2007 года. - Федеральный закон от 27.07.2006 N 137-ФЗ.
Глава 3.1. КОНСОЛИДИРОВАННАЯ ГРУППА НАЛОГОПЛАТЕЛЬЩИКОВ
(введена Федеральным законом от 16.11.2011 N 321-ФЗ)
Для применения с 1 января 2012 года положений главы 3.1 данного документа в части исчисления и уплаты налога на прибыль организаций по консолидированной группе налогоплательщиков документы, предусмотренные пунктом 6 статьи 25.3, представляются в налоговый орган не позднее 31 марта 2012 года. В этом случае после регистрации договора о создании консолидированной группы налогоплательщиков в уполномоченном налоговом органе (в том числе в результате обжалования отказа налогового органа в регистрации такого договора) такая группа признается созданной с 1 января 2012 года (пункт 3 статьи 3 Федерального закона от 16.11.2011 N 321-ФЗ).
Статья 25.1. Общие положения о консолидированной группе налогоплательщиков
1. Консолидированной группой налогоплательщиков признается добровольное объединение налогоплательщиков налога на прибыль организаций на основе договора о создании консолидированной группы налогоплательщиков в порядке и на условиях, которые предусмотрены настоящим Кодексом, в целях исчисления и уплаты налога на прибыль организаций с учетом совокупного финансового результата хозяйственной деятельности указанных налогоплательщиков (далее - налог на прибыль организаций по консолидированной группе налогоплательщиков).
2. Участником консолидированной группы налогоплательщиков признается организация, которая является стороной действующего договора о создании консолидированной группы налогоплательщиков, соответствует критериям и условиям, предусмотренным настоящим Кодексом для участников консолидированной группы налогоплательщиков.
3. Ответственным участником консолидированной группы налогоплательщиков признается участник консолидированной группы налогоплательщиков, на которого в соответствии с договором о создании консолидированной группы налогоплательщиков возложены обязанности по исчислению и уплате налога на прибыль организаций по консолидированной группе налогоплательщиков и который в правоотношениях по исчислению и уплате указанного налога осуществляет те же права и несет те же обязанности, что и налогоплательщики налога на прибыль организаций.
4. Документом, подтверждающим полномочия ответственного участника консолидированной группы налогоплательщиков, является договор о создании консолидированной группы налогоплательщиков, заключенный в соответствии с настоящим Кодексом и гражданским законодательством Российской Федерации.
Статья 25.2. Условия создания консолидированной группы налогоплательщиков
1. Российские организации, соответствующие условиям, предусмотренным настоящей статьей,
вправе создать консолидированную группу налогоплательщиков.
Условия, которым должны соответствовать участники консолидированной группы налогоплательщиков, предусмотренные настоящей статьей, применяются в течение всего срока действия договора о создании указанной группы, если иное не предусмотрено настоящим Кодексом.
2. Консолидированная группа налогоплательщиков может быть создана организациями при условии, что одна организация непосредственно и (или) косвенно участвует в уставном (складочном) капитале других организаций и доля такого участия в каждой такой организации составляет не менее 90 процентов. Указанное условие должно соблюдаться в течение всего срока действия договора о создании консолидированной группы налогоплательщиков.
Доля участия одной организации в другой организации определяется в порядке, установленном настоящим Кодексом.
3. Организация - сторона договора о создании консолидированной группы налогоплательщиков должна соответствовать следующим условиям:
1) организация не находится в процессе реорганизации или ликвидации;
2) в отношении организации не возбуждено производство по делу о несостоятельности (банкротстве) в соответствии с законодательством Российской Федерации о несостоятельности (банкротстве);
3) размер чистых активов организации, рассчитанный на основании бухгалтерской отчетности на последнюю отчетную дату, предшествующую дате представления в налоговый орган документов для регистрации договора о создании (изменении) консолидированной группы налогоплательщиков, превышает размер ее уставного (складочного) капитала.
4. Присоединение новой организации к существующей консолидированной группе налогоплательщиков возможно при условии, что присоединяемая организация соответствует условиям, предусмотренным пунктом 3 настоящей статьи, на дату своего присоединения.
5. Все в совокупности организации, являющиеся участниками консолидированной группы налогоплательщиков, должны соответствовать следующим условиям:
1) совокупная сумма налога на добавленную стоимость, акцизов, налога на прибыль организаций и налога на добычу полезных ископаемых, уплаченная в течение календарного года, предшествующего году, в котором представляются в налоговый орган документы для регистрации договора о создании консолидированной группы налогоплательщиков, без учета сумм налогов, уплаченных в связи с перемещением товаров через таможенную границу Таможенного союза, составляет не менее 10 миллиардов рублей;
2) суммарный объем выручки от продажи товаров, продукции, выполнения работ и оказания услуг, а также от прочих доходов по данным бухгалтерской отчетности за календарный год, предшествующий году, в котором представляются в налоговый орган документы для регистрации договора о создании консолидированной группы налогоплательщиков, составляет не менее 100 миллиардов рублей;
3) совокупная стоимость активов по данным бухгалтерской отчетности на 31 декабря календарного года, предшествующего году, в котором представляются в налоговый орган документы для регистрации договора о создании консолидированной группы налогоплательщиков, составляет не менее 300 миллиардов рублей.
6. Участниками консолидированной группы налогоплательщиков не могут являться следующие организации:
1) организации, являющиеся резидентами особых экономических зон;
2) организации, применяющие специальные налоговые режимы;
3) банки, за исключением случая, когда все другие организации, входящие в эту группу, являются банками;
4) страховые организации, за исключением случая, когда все другие организации, входящие в эту группу, являются страховыми организациями;
5) негосударственные пенсионные фонды, за исключением случая, когда все другие организации, входящие в эту группу, являются негосударственными пенсионными фондами;
6) профессиональные участники рынка ценных бумаг, не являющиеся банками, за исключением случая, когда все другие организации, входящие в эту группу, являются профессиональными участниками рынка ценных бумаг, не являющимися банками;
7) организации, являющиеся участниками иной консолидированной группы налогоплательщиков;
8) организации, не признаваемые налогоплательщиками налога на прибыль организаций, а также использующие право на освобождение от обязанностей налогоплательщика налога на прибыль организаций в соответствии с главой 25 настоящего Кодекса;
9) организации, осуществляющие образовательную и (или) медицинскую деятельность и применяющие налоговую ставку 0 процентов по налогу на прибыль организаций в соответствии с главой 25 настоящего Кодекса;
10) организации, являющиеся налогоплательщиками налога на игорный бизнес;
11) клиринговые организации.
7. Консолидированная группа налогоплательщиков создается не менее чем на два налоговых периода по налогу на прибыль организаций.
Статья 25.3. Договор о создании консолидированной группы налогоплательщиков
1. В соответствии с договором о создании консолидированной группы налогоплательщиков организации, соответствующие условиям, установленным статьей 25.2 настоящего Кодекса, объединяются на добровольной основе без создания юридического лица в целях исчисления и уплаты налога на прибыль организаций по консолидированной группе налогоплательщиков в порядке и на условиях, которые установлены настоящим Кодексом.
2. Договор о создании консолидированной группы налогоплательщиков должен содержать следующие положения:
1) предмет договора о создании консолидированной группы налогоплательщиков;
2) перечень и реквизиты организаций - участников консолидированной группы налогоплательщиков;
3) наименование организации - ответственного участника консолидированной группы налогоплательщиков;
4) перечень полномочий, которые участники консолидированной группы налогоплательщиков передают ответственному участнику этой группы в соответствии с настоящей главой;
5) порядок и сроки исполнения обязанностей и осуществления прав ответственным участником и другими участниками консолидированной группы налогоплательщиков, не предусмотренных настоящим Кодексом, ответственность за невыполнение установленных обязанностей;
6) срок, исчисляемый в календарных годах, на который создается консолидированная группа налогоплательщиков, если она создается на определенный срок, либо указание на отсутствие определенного срока, на который создается эта группа;
7) показатели, необходимые для определения налоговой базы и уплаты налога на прибыль организаций по каждому участнику консолидированной группы налогоплательщиков с учетом особенностей, предусмотренных статьей 288 настоящего Кодекса.
3. К правоотношениям, основанным на договоре о создании консолидированной группы налогоплательщиков, применяется законодательство о налогах и сборах, а в части, не урегулированной законодательством о налогах и сборах, - гражданское законодательство Российской Федерации.
Любые положения договора о создании консолидированной группы налогоплательщиков (включая сам такой договор), если они не соответствуют законодательству Российской Федерации, могут быть признаны недействительными в судебном порядке участником этой группы или налоговым органом.
4. Договор о создании консолидированной группы налогоплательщиков действует до наступления наиболее ранней из следующих дат:
1) даты прекращения действия указанного договора, предусмотренной этим договором и (или) настоящим Кодексом;
2) даты расторжения договора;
3) 1-го числа налогового периода по налогу на прибыль организаций, следующего за датой отказа налоговым органом в регистрации указанного договора.
5. Договор о создании консолидированной группы налогоплательщиков подлежит регистрации в налоговом органе по месту нахождения организации - ответственного участника консолидированной группы налогоплательщиков.
В случае, если ответственный участник консолидированной группы налогоплательщиков в соответствии со статьей 83 настоящего Кодекса отнесен к категории крупнейших налогоплательщиков, договор о создании консолидированной группы налогоплательщиков подлежит регистрации в налоговом органе по месту учета указанного ответственного участника консолидированной группы в качестве крупнейшего налогоплательщика.
Для применения с 1 января 2012 года положений главы 3.1 данного документа в части исчисления и уплаты налога на прибыль организаций по консолидированной группе налогоплательщиков документы, предусмотренные пунктом 6 статьи 25.3, представляются в налоговый орган не позднее 31 марта 2012 года. В этом случае после регистрации договора о создании консолидированной группы налогоплательщиков в уполномоченном налоговом органе (в том числе в результате обжалования отказа налогового органа в регистрации такого договора) такая группа признается созданной с 1 января 2012 года (пункт 3 статьи 3 Федерального закона от 16.11.2011 N 321-ФЗ).
6. Для регистрации договора о создании консолидированной группы налогоплательщиков ответственный участник этой группы представляет в налоговый орган следующие документы:
1) подписанное уполномоченными лицами всех участников создаваемой консолидированной группы заявление о регистрации договора о создании консолидированной группы налогоплательщиков;
2) два экземпляра договора о создании консолидированной группы налогоплательщиков;
3) документы, подтверждающие выполнение условий, предусмотренных пунктами 2, 3 и 5 статьи 25.2 настоящего Кодекса, заверенные ответственным участником консолидированной группы налогоплательщиков, в том числе копии платежных поручений на уплату налога на добавленную стоимость, акцизов, налога на прибыль организаций и налога на добычу полезных ископаемых (копии решений налогового органа о проведении зачета по перечисленным выше налогам), бухгалтерских балансов, отчетов о прибылях и убытках за предшествующий календарный год для каждого из участников группы;
4) документы, подтверждающие полномочия лиц, подписавших договор о создании консолидированной группы налогоплательщиков.
7. Документы, указанные в пункте 6 настоящей статьи, представляются в налоговый орган не позднее 30 октября года, предшествующего налоговому периоду, начиная с которого исчисляется и уплачивается налог на прибыль организаций по консолидированной группе налогоплательщиков.
8. Руководитель (заместитель руководителя) налогового органа в течение одного месяца со дня представления в налоговый орган документов, указанных в пункте 6 настоящей статьи, производит регистрацию договора о создании консолидированной группы налогоплательщиков либо принимает мотивированное решение об отказе в его регистрации.
При обнаружении нарушений, устранимых в пределах срока, установленного настоящим пунктом, налоговый орган обязан уведомить о них ответственного участника консолидированной группы
налогоплательщиков.
До истечения срока, установленного настоящим пунктом, ответственный участник консолидированной группы налогоплательщиков вправе устранить выявленные нарушения.
9. При соблюдении условий, предусмотренных статьей 25.2 настоящего Кодекса и пунктами 1 - 7 настоящей статьи, налоговый орган обязан зарегистрировать договор о создании консолидированной группы налогоплательщиков и в течение пяти дней с даты его регистрации выдать один экземпляр этого договора с отметкой о его регистрации ответственному участнику консолидированной группы налогоплательщиков лично под расписку или иным способом, свидетельствующим о дате получения.
В течение пяти дней с даты регистрации договора о создании консолидированной группы налогоплательщиков информация о регистрации договора о создании консолидированной группы налогоплательщиков направляется налоговым органом в налоговые органы по месту нахождения организаций - участников консолидированной группы налогоплательщиков, а также по месту нахождения обособленных подразделений организаций - участников консолидированной группы налогоплательщиков.
Пункт 10 статьи 25.3 вступает в силу с 1 апреля 2012 года (пункт 2 статьи 3 Федерального закона от 16.11.2011 N 321-ФЗ).
10. Консолидированная группа налогоплательщиков признается созданной с 1-го числа налогового периода по налогу на прибыль организаций, следующего за календарным годом, в котором налоговым органом зарегистрирован договор о создании этой группы.
11. Отказ налогового органа в регистрации договора о создании консолидированной группы налогоплательщиков допускается исключительно при наличии хотя бы одного из следующих обстоятельств:
1) несоответствия условиям создания консолидированной группы налогоплательщиков, предусмотренным статьей 25.2 настоящего Кодекса;
2) несоответствия договора о создании консолидированной группы налогоплательщиков требованиям, указанным в пункте 2 настоящей статьи;
3) непредставления (представления не в полном объеме) или нарушения срока представления в уполномоченный налоговый орган документов для регистрации договора о создании консолидированной группы налогоплательщиков, предусмотренных пунктами 5 - 7 настоящей статьи;
4) в случае подписания документов не уполномоченными на это лицами.
12. В случае отказа налогового органа в регистрации договора о создании консолидированной группы налогоплательщиков ответственный участник консолидированной группы налогоплательщиков вправе повторно представить документы о регистрации такого договора.
13. Копия решения об отказе в регистрации договора о создании консолидированной группы налогоплательщиков в течение пяти дней со дня его принятия передается налоговым органом уполномоченному представителю лица, указанного в таком договоре в качестве ответственного участника консолидированной группы налогоплательщиков, лично под расписку или иным способом, свидетельствующим о дате получения.
14. Отказ в регистрации договора о создании консолидированной группы налогоплательщиков может быть обжалован лицом, указанным в таком договоре в качестве ответственного участника консолидированной группы налогоплательщиков, в порядке и сроки, которые установлены настоящим Кодексом для обжалования актов, действий или бездействия налоговых органов и их должностных лиц.
Абзац второй пункта 14 статьи 25.3 вступает в силу с 1 апреля 2012 года (пункт 2 статьи 3 Федерального закона от 16.11.2011 N 321-ФЗ).
При удовлетворении заявления (жалобы), если для регистрации договора о создании консолидированной группы налогоплательщиков не имеется иных препятствий, установленных настоящей главой, налоговый орган обязан зарегистрировать указанный договор, а указанная группа признается созданной с 1-го числа налогового периода по налогу на прибыль организаций, следующего за
календарным годом, в котором такая группа подлежала регистрации в соответствии с пунктом 8 настоящей статьи.
Статья 25.4. Изменение договора о создании консолидированной группы налогоплательщиков и продление срока его действия
1. Договор о создании консолидированной группы налогоплательщиков может быть изменен в порядке и на условиях, которые предусмотрены настоящей статьей.
2. Стороны договора о создании консолидированной группы налогоплательщиков обязаны внести изменения в указанный договор в случае:
1) принятия решения о ликвидации одной или нескольких организаций - участников консолидированной группы налогоплательщиков;
2) принятия решения о реорганизации (в форме слияния, присоединения, выделения и разделения) одной или нескольких организаций - участников консолидированной группы налогоплательщиков;
3) присоединения организации к консолидированной группе налогоплательщиков;
4) выхода организации из консолидированной группы налогоплательщиков (в том числе в случаях, когда такая организация перестает удовлетворять условиям, предусмотренным статьей 25.2 настоящего Кодекса, включая случаи ее слияния с организацией, не являющейся участником указанной группы, разделения (выделения) организации, являющейся участником этой группы);
5) принятия решения о продлении срока действия договора о создании консолидированной группы налогоплательщиков.
3. Соглашение об изменении договора о создании консолидированной группы налогоплательщиков (решение о продлении срока действия указанного договора) принимается всеми участниками такой группы, включая вновь присоединяющихся участников и исключая участников, выходящих из группы.
4. Соглашение об изменении договора о создании консолидированной группы налогоплательщиков (решение о продлении срока действия указанного договора) представляется для регистрации в налоговый орган в следующие сроки:
1) не позднее одного месяца до начала очередного налогового периода по налогу на прибыль организаций - при внесении изменений, связанных с присоединением к группе новых участников (за исключением случаев реорганизации участников указанной группы);
2) не позднее одного месяца до истечения срока действия договора о создании консолидированной группы налогоплательщиков - при принятии решения о продлении срока действия указанного договора;
3) в течение одного месяца со дня возникновения обстоятельств для изменения договора о создании консолидированной группы налогоплательщиков - в прочих случаях.
5. Для регистрации соглашения об изменении договора о создании консолидированной группы налогоплательщиков (решения о продлении срока действия указанного договора) ее ответственный участник представляет в налоговый орган следующие документы:
1) уведомление о внесении изменений в договор;
2) подписанные уполномоченными лицами участников консолидированной группы налогоплательщиков два экземпляра соглашения об изменении договора;
3) документы, подтверждающие полномочия лиц, подписавших соглашение о внесении изменений в договор;
4) документы, подтверждающие выполнение условий, предусмотренных статьей 25.2 настоящего Кодекса, с учетом внесенных изменений в договор;
5) два экземпляра решения о продлении срока действия договора.
6. Налоговый орган обязан зарегистрировать изменения договора о создании консолидированной группы налогоплательщиков в течение 10 дней со дня представления документов, указанных в пункте 5 настоящей статьи, и выдать уполномоченному представителю ответственного участника указанной группы один экземпляр изменений с отметкой о его регистрации.
7. Основаниями для отказа в регистрации изменений договора о создании консолидированной группы налогоплательщиков являются:
1) невыполнение условий, предусмотренных статьей 25.2 настоящего Кодекса, в отношении хотя бы одного участника консолидированной группы налогоплательщиков;
2) подписание документов не уполномоченными на это лицами;
3) нарушение срока представления документов на изменение указанного договора;
4) непредставление (представление не в полном объеме) документов, предусмотренных пунктом 5 настоящей статьи.
8. Изменения договора о создании консолидированной группы налогоплательщиков вступают в силу в следующем порядке:
1) изменения договора о создании консолидированной группы налогоплательщиков, связанные с присоединением к такой группе новых организаций (за исключением случаев реорганизации участников группы), вступают в силу не ранее 1-го числа налогового периода по налогу на прибыль организаций, следующего за календарным годом, в котором соответствующие изменения договора зарегистрированы налоговым органом;
2) изменения договора о создании консолидированной группы налогоплательщиков, связанные с выходом участников из состава такой группы, вступают в силу с 1-го числа налогового периода по налогу на прибыль организаций, в котором возникли обстоятельства для внесения соответствующих изменений в договор (если иное не предусмотрено подпунктом 3 настоящего пункта);
3) изменения договора о создании консолидированной группы налогоплательщиков, связанные с выходом участников из состава такой группы, которые на момент регистрации налоговым органом соответствующих изменений договора соответствуют условиям, предусмотренным статьей 25.2 настоящего Кодекса, вступают в силу с 1-го числа налогового периода по налогу на прибыль организаций, следующего за календарным годом, в котором соответствующие изменения договора зарегистрированы налоговым органом;
4) в прочих случаях изменения договора о создании консолидированной группы налогоплательщиков вступают в силу с даты, указанной его сторонами, но не ранее даты регистрации соответствующих изменений налоговым органом.
9. Уклонение от внесения обязательных изменений в договор о создании консолидированной группы налогоплательщиков влечет прекращение действия договора с 1-го числа налогового периода по налогу на прибыль организаций, в котором соответствующие обязательные изменения договора должны были бы вступить в силу.
Статья 25.5. Права и обязанности ответственного участника и других участников консолидированной группы налогоплательщиков
1. Ответственный участник консолидированной группы налогоплательщиков, если иное не предусмотрено настоящим Кодексом, осуществляет права и несет обязанности, предусмотренные настоящим Кодексом для налогоплательщиков налога на прибыль организаций, в отношениях, регулируемых законодательством о налогах и сборах, возникающих в связи с действием консолидированной группы налогоплательщиков.
2. Ответственный участник консолидированной группы налогоплательщиков имеет право:
1) представлять налоговым органам и их должностным лицам любые пояснения по исчислению и уплате налога на прибыль организаций (авансовых платежей) по консолидированной группе налогоплательщиков;
2) присутствовать при проведении выездных налоговых проверок, проводимых в связи с уплатой налога на прибыль организаций по консолидированной группе налогоплательщиков, по месту нахождения любого участника такой группы и его обособленных подразделений;
3) получать копии актов налоговых проверок и решений налогового органа, вынесенных по результатам проверок, проводимых в связи с уплатой налога на прибыль организаций по консолидированной группе налогоплательщиков, а также получать требования об уплате налога на прибыль организаций (авансовых платежей) и иные документы, связанные с действием консолидированной группы налогоплательщиков;
4) участвовать при рассмотрении руководителем (заместителем руководителя) налогового органа материалов налоговых проверок и дополнительных мероприятий налогового контроля, проводимых в связи с уплатой налога на прибыль организаций по консолидированной группе налогоплательщиков, в случаях и порядке, которые предусмотрены статьей 101 настоящего Кодекса;
5) получать от налоговых органов сведения об участниках консолидированной группы налогоплательщиков, составляющие налоговую тайну;
6) обжаловать в установленном порядке акты налоговых органов, иных уполномоченных органов и действия или бездействие их должностных лиц, в том числе в интересах отдельных участников консолидированной группы налогоплательщиков в связи с исполнением ими обязанностей (осуществлением прав) при исчислении налога на прибыль организаций по консолидированной группе налогоплательщиков;
7) обращаться в налоговый орган с заявлением о зачете (возврате) излишне уплаченного налога на прибыль организаций по консолидированной группе налогоплательщиков.
3. Ответственный участник консолидированной группы налогоплательщиков обязан:
1) представлять в порядке и сроки, которые предусмотрены настоящим Кодексом, в налоговый орган для регистрации договор о создании консолидированной группы налогоплательщиков, изменения договора о создании консолидированной группы налогоплательщиков, решение или уведомление о прекращении действия консолидированной группы налогоплательщиков;
2) вести налоговый учет, исчислять и уплачивать налог на прибыль организаций (авансовые платежи) по консолидированной группе налогоплательщиков в порядке, установленном главой 25 настоящего Кодекса;
3) представлять в налоговый орган налоговую декларацию по налогу на прибыль организаций по консолидированной группе налогоплательщиков, а также документы, полученные от других участников этой группы, в порядке и сроки, которые установлены настоящим Кодексом;
4) в случаях прекращения действия консолидированной группы налогоплательщиков и (или) выхода организации из состава консолидированной группы налогоплательщиков представлять другим участникам этой группы (в том числе вышедшим из состава группы или реорганизованным) сведения, необходимые для исчисления и уплаты налога на прибыль организаций (авансовых платежей) и составления налоговых деклараций за соответствующие отчетные и налоговый периоды, в порядке и сроки, которые предусмотрены договором о создании консолидированной группы налогоплательщиков;
5) уплачивать недоимку, пени и штрафы, возникающие в связи с исполнением обязанностей налогоплательщика налога на прибыль организаций по консолидированной группе налогоплательщиков;
6) информировать участников консолидированной группы налогоплательщиков о получении требования об уплате налогов и сборов в течение пяти дней со дня его получения;
7) истребовать у участников консолидированной группы налогоплательщиков документы, пояснения и иную информацию, необходимую для осуществления налоговыми органами мероприятий налогового контроля и исполнения обязанностей налогоплательщика налога на прибыль организаций по консолидированной группе налогоплательщиков;
8) представлять первичные документы, регистры налогового учета и иную информацию по консолидированной группе налогоплательщиков, истребованную в рамках мероприятий налогового
контроля налоговым органом, которым зарегистрирован договор о создании указанной группы.
4. Ответственный участник консолидированной группы налогоплательщиков в пределах предоставленных ему полномочий имеет иные права и несет другие обязанности налогоплательщика, предусмотренные настоящим Кодексом.
5. Участники консолидированной группы налогоплательщиков обязаны:
1) представлять (в том числе в электронном виде) ответственному участнику консолидированной группы налогоплательщиков расчеты налоговой базы по налогу на прибыль организаций в отношении полученных ими доходов и расходов, данные регистров налогового учета и иные документы, необходимые ответственному участнику указанной группы для исполнения им обязанностей и осуществления прав налогоплательщика налога на прибыль организаций по консолидированной группе налогоплательщиков;
2) представлять в налоговые органы в установленные настоящим Кодексом сроки и порядке истребуемые документы и иную информацию при осуществлении налоговым органом мероприятий налогового контроля в связи с действием консолидированной группы налогоплательщиков;
3) исполнять обязанность по уплате налога на прибыль организаций (авансовых платежей) по консолидированной группе налогоплательщиков, соответствующих пеней и штрафов в случае неисполнения или ненадлежащего исполнения такой обязанности ответственным участником этой группы в порядке, установленном статьями 45 - 47 настоящего Кодекса;
4) осуществлять все действия и предоставлять все документы, необходимые для регистрации договора о создании консолидированной группы налогоплательщиков и его изменений;
5) в случае несоблюдения условий, предусмотренных статьей 25.2 настоящего Кодекса, незамедлительно уведомить ответственного участника консолидированной группы налогоплательщиков и налоговый орган, в котором зарегистрирован договор о создании указанной группы;
6) вести налоговый учет в порядке, предусмотренном главой 25 настоящего Кодекса.
6. В случае неисполнения или ненадлежащего исполнения ответственным участником консолидированной группы налогоплательщиков обязанности по уплате налога на прибыль организаций (авансовых платежей, соответствующих пеней и штрафов) участник (участники) этой группы, исполнивший (исполнившие) указанную обязанность, приобретает (приобретают) право регрессного требования в размерах и порядке, которые предусмотрены гражданским законодательством Российской Федерации и договором о создании указанной группы.
7. Участники консолидированной группы налогоплательщиков вправе:
1) получать от ответственного участника указанной группы копии актов, решений, требований, актов сверки и иных документов, предоставленных ответственному участнику налоговым органом в связи с действием консолидированной группы налогоплательщиков;
2) самостоятельно обжаловать в вышестоящий налоговый орган или в суд акты налоговых органов, действия или бездействие их должностных лиц с учетом особенностей, предусмотренных настоящим Кодексом;
3) добровольно исполнять обязанность ответственного участника консолидированной группы налогоплательщиков по уплате налога на прибыль организаций по консолидированной группе налогоплательщиков;
4) присутствовать при проведении налоговых проверок, проводимых в связи с исчислением и уплатой налога на прибыль организаций по консолидированной группе налогоплательщиков у такого участника, а также участвовать при рассмотрении материалов таких налоговых проверок.
8. Организация при выходе из состава консолидированной группы налогоплательщиков обязана:
1) внести изменения в налоговый учет с начала налогового периода по налогу на прибыль организаций, с 1-го числа которого указанная организация вышла из состава консолидированной группы налогоплательщиков, направленные на соблюдение требований главы 25 настоящего Кодекса по
налоговому учету налогоплательщика, не являющегося участником консолидированной группы налогоплательщиков;
2) исчислить и уплатить налог на прибыль организаций (авансовые платежи) исходя из фактически полученной прибыли за соответствующие отчетные и налоговый периоды в сроки, установленные главой 25 настоящего Кодекса применительно к налоговому периоду, с 1-го числа которого организация вышла из состава консолидированной группы налогоплательщиков;
3) по окончании налогового периода, с 1-го числа которого указанная организация вышла из состава консолидированной группы налогоплательщиков, представить в налоговый орган по месту своего учета налоговую декларацию по налогу на прибыль организаций в сроки, предусмотренные главой 25 настоящего Кодекса.
9. Ответственный участник консолидированной группы налогоплательщиков при выходе из состава указанной группы одного или нескольких участников обязан:
1) внести соответствующие изменения в налоговый учет с начала налогового периода по налогу на прибыль организаций, в котором участник (участники) вышел (вышли) из состава консолидированной группы налогоплательщиков;
2) произвести перерасчет авансовых платежей по налогу на прибыль организаций по истекшим отчетным периодам и представить в налоговый орган по месту учета уточненные налоговые декларации по налогу на прибыль организаций по консолидированной группе налогоплательщиков.
10. Выход организации из состава консолидированной группы налогоплательщиков не освобождает ее от исполнения в соответствии со статьями 45 - 47 настоящего Кодекса обязанности по уплате налога на прибыль организаций, соответствующих пеней и штрафов, возникших в период, когда организация являлась участником такой группы.
Настоящее положение применяется независимо от того, было или не было известно указанной организации до ее выхода из состава консолидированной группы налогоплательщиков о неисполнении указанной обязанности или нарушении законодательства Российской Федерации о налогах и сборах либо соответствующие обстоятельства стали известны организации после ее выхода из состава консолидированной группы налогоплательщиков.
11. Пункты 8 - 10 настоящей статьи применяются также в случае прекращения действия консолидированной группы налогоплательщиков до истечения срока, на который она была создана.
Статья 25.6. Прекращение действия консолидированной группы налогоплательщиков
1. Консолидированная группа налогоплательщиков прекращает действовать при наличии хотя бы одного из следующих обстоятельств:
1) окончание срока действия договора о создании консолидированной группы налогоплательщиков;
2) расторжение договора о создании консолидированной группы налогоплательщиков по соглашению сторон;
3) вступление в законную силу решения суда о признании договора о создании консолидированной группы налогоплательщиков недействительным;
4) непредставление в налоговый орган в установленные сроки соглашения об изменении договора о создании консолидированной группы налогоплательщиков в связи с выходом из состава указанной группы организации, нарушившей условия, установленные статьей 25.2 настоящего Кодекса;
5) реорганизация (за исключением реорганизации в форме преобразования), ликвидация ответственного участника консолидированной группы налогоплательщиков;
6) возбуждение в отношении ответственного участника консолидированной группы налогоплательщиков производства по делу о несостоятельности (банкротстве) в соответствии с законодательством Российской Федерации о несостоятельности (банкротстве);
7) несоответствие ответственного участника консолидированной группы налогоплательщиков условиям, предусмотренным статьей 25.2 настоящего Кодекса;
8) уклонение от внесения обязательных изменений в договор о создании консолидированной группы налогоплательщиков.
2. Приобретение (продажа) акций (долей) в уставном (складочном) капитале (фонде) организации - участника консолидированной группы налогоплательщиков, не приводящее к нарушению условий, предусмотренных пунктом 2 статьи 25.2 настоящего Кодекса, не влечет прекращения действия консолидированной группы налогоплательщиков.
3. При наличии обстоятельства, указанного в подпункте 2 пункта 1 настоящей статьи, ответственный участник консолидированной группы налогоплательщиков обязан направить в налоговый орган, зарегистрировавший договор о создании этой группы, решение о прекращении действия такой группы, подписанное уполномоченными представителями всех организаций - участников консолидированной группы налогоплательщиков, в срок не позднее пяти дней со дня принятия соответствующего решения.
При наличии обстоятельств, указанных в подпунктах 1, 3 - 7 пункта 1 настоящей статьи, ответственный участник консолидированной группы налогоплательщиков обязан направить в налоговый орган, зарегистрировавший договор о создании этой группы, уведомление, составленное в произвольной форме, с указанием даты возникновения таких обстоятельств.
В течение пяти дней с даты получения документов, указанных в абзацах первом и втором настоящего пункта, информация о прекращении действия консолидированной группы налогоплательщиков направляется налоговым органом в налоговые органы по месту нахождения организаций - участников консолидированной группы налогоплательщиков, а также по месту нахождения обособленных подразделений организаций - участников консолидированной группы налогоплательщиков.
4. Консолидированная группа налогоплательщиков прекращает действие с 1-го числа налогового периода по налогу на прибыль организаций, следующего за налоговым периодом, в котором возникли обстоятельства, указанные в пункте 1 настоящей статьи, если иное не предусмотрено настоящим Кодексом.
5. При наличии основания, предусмотренного подпунктом 3 пункта 1 настоящей статьи, консолидированная группа налогоплательщиков прекращает действие с 1-го числа отчетного периода по налогу на прибыль организаций, в котором вступило в законную силу решение суда, указанное в подпункте 3 пункта 1 настоящей статьи.
6. При наличии основания, предусмотренного подпунктом 4 пункта 1 настоящей статьи, консолидированная группа налогоплательщиков прекращает действие с 1-го числа налогового периода по налогу на прибыль организаций, в котором участник этой группы нарушил условия, установленные статьей 25.2 настоящего Кодекса.
7. При наличии оснований, предусмотренных подпунктами 5 - 7 пункта 1 настоящей статьи, консолидированная группа налогоплательщиков прекращает действие с 1-го числа налогового периода по налогу на прибыль организаций, в котором соответственно была осуществлена реорганизация (за исключением реорганизации в форме преобразования) или ликвидация ответственного участника указанной группы, либо в отношении такого участника было возбуждено производство по делу о несостоятельности (банкротстве) в соответствии с законодательством Российской Федерации о несостоятельности (банкротстве), либо имело место несоблюдение этим ответственным участником условий, предусмотренных статьей 25.2 настоящего Кодекса.
Глава 4. ПРЕДСТАВИТЕЛЬСТВО В ОТНОШЕНИЯХ, РЕГУЛИРУЕМЫХ ЗАКОНОДАТЕЛЬСТВОМ О НАЛОГАХ И СБОРАХ
Статья 26. Право на представительство в отношениях, регулируемых законодательством о налогах и сборах
1. Налогоплательщик может участвовать в отношениях, регулируемых законодательством о налогах и сборах через законного или уполномоченного представителя, если иное не предусмотрено настоящим Кодексом.
2. Личное участие налогоплательщика в отношениях, регулируемых законодательством о налогах и
сборах, не лишает его права иметь представителя, равно как участие представителя не лишает налогоплательщика права на личное участие в указанных правоотношениях.
3. Полномочия представителя должны быть документально подтверждены в соответствии с настоящим Кодексом и иными федеральными законами.
4. Правила, предусмотренные настоящей главой, распространяются на плательщиков сборов и налоговых агентов.
Статья 27. Законный представитель налогоплательщика
1. Законными представителями налогоплательщика-организации признаются лица, уполномоченные представлять указанную организацию на основании закона или ее учредительных документов.
2. Законными представителями налогоплательщика - физического лица признаются лица, выступающие в качестве его представителей в соответствии с гражданским законодательством Российской Федерации.
Статья 28. Действия (бездействие) законных представителей организации
Действия (бездействие) законных представителей организации, совершенные в связи с участием этой организации в отношениях, регулируемых законодательством о налогах и сборах, признаются действиями (бездействием) этой организации.
Статья 29. Уполномоченный представитель налогоплательщика
1. Уполномоченным представителем налогоплательщика признается физическое или юридическое лицо, уполномоченное налогоплательщиком представлять его интересы в отношениях с налоговыми органами (таможенными органами), иными участниками отношений, регулируемых законодательством о налогах и сборах. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 24.07.2009 N 213-ФЗ)
2. Не могут быть уполномоченными представителями налогоплательщика должностные лица налоговых органов, таможенных органов, органов внутренних дел, судьи, следователи и прокуроры. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 30.06.2003 N 86-ФЗ, от 24.07.2009 N 213-ФЗ)
3. Уполномоченный представитель налогоплательщика-организации осуществляет свои полномочия на основании доверенности, выдаваемой в порядке, установленном гражданским законодательством Российской Федерации, если иное не предусмотрено настоящим Кодексом. (в ред. Федерального закона от 16.11.2011 N 321-ФЗ)
Уполномоченный представитель налогоплательщика - физического лица осуществляет свои полномочия на основании нотариально удостоверенной доверенности или доверенности, приравненной к нотариально удостоверенной в соответствии с гражданским законодательством Российской Федерации.
4. Ответственный участник консолидированной группы налогоплательщиков является уполномоченным представителем всех участников консолидированной группы налогоплательщиков на основании закона. Независимо от положений договора о создании консолидированной группы налогоплательщиков ответственный участник этой группы вправе представлять интересы участников указанной консолидированной группы в следующих правоотношениях:
1) в правоотношениях, связанных с регистрацией в налоговых органах договора о создании консолидированной группы налогоплательщиков, а также изменений указанного договора, решения о продлении срока действия договора и его прекращения;
2) в правоотношениях, связанных с принудительным взысканием с участника консолидированной группы налогоплательщиков недоимки по налогу на прибыль организаций по консолидированной группе налогоплательщиков;
3) в правоотношениях, связанных с привлечением организации к ответственности за налоговые правонарушения, совершенные в связи с участием в консолидированной группе налогоплательщиков;
4) в других случаях, когда по характеру совершаемых налоговым органом действий (бездействия) они непосредственно затрагивают права организации, являющейся участником консолидированной группы налогоплательщиков. (п. 4 введен Федеральным законом от 16.11.2011 N 321-ФЗ)
5. По окончании срока действия, при досрочном расторжении или прекращении договора о создании консолидированной группы налогоплательщиков лицо, являвшееся ответственным участником этой группы, сохраняет полномочия, предусмотренные пунктом 4 настоящей статьи. (п. 5 введен Федеральным законом от 16.11.2011 N 321-ФЗ)
6. Лицо, являющееся ответственным участником консолидированной группы налогоплательщиков, вправе делегировать предоставленные ему настоящим Кодексом полномочия по представлению интересов участников этой группы третьим лицам на основании доверенности, выданной в порядке, установленном гражданским законодательством Российской Федерации. (п. 6 введен Федеральным законом от 16.11.2011 N 321-ФЗ)
Раздел III. НАЛОГОВЫЕ ОРГАНЫ. ТАМОЖЕННЫЕ ОРГАНЫ. ФИНАНСОВЫЕ ОРГАНЫ. ОРГАНЫ ВНУТРЕННИХ ДЕЛ. СЛЕДСТВЕННЫЕ ОРГАНЫ. ОТВЕТСТВЕННОСТЬ НАЛОГОВЫХ ОРГАНОВ, ТАМОЖЕННЫХ ОРГАНОВ, ОРГАНОВ ВНУТРЕННИХ ДЕЛ, СЛЕДСТВЕННЫХ ОРГАНОВ,
ИХ ДОЛЖНОСТНЫХ ЛИЦ (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ,
от 30.06.2003 N 86-ФЗ, от 29.06.2004 N 58-ФЗ, от 28.12.2010 N 404-ФЗ)
Глава 5. НАЛОГОВЫЕ ОРГАНЫ. ТАМОЖЕННЫЕ ОРГАНЫ. ФИНАНСОВЫЕ ОРГАНЫ. ОТВЕТСТВЕННОСТЬ НАЛОГОВЫХ ОРГАНОВ, ТАМОЖЕННЫХ ОРГАНОВ,
ИХ ДОЛЖНОСТНЫХ ЛИЦ (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ,
от 29.06.2004 N 58-ФЗ)
Статья 30. Налоговые органы в Российской Федерации
1. Налоговые органы составляют единую централизованную систему контроля за соблюдением законодательства о налогах и сборах, за правильностью исчисления, полнотой и своевременностью уплаты (перечисления) в бюджетную систему Российской Федерации налогов и сборов, а в случаях, предусмотренных законодательством Российской Федерации, за правильностью исчисления, полнотой и своевременностью уплаты (перечисления) в бюджетную систему Российской Федерации иных обязательных платежей. В указанную систему входят федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, и его территориальные органы. (в ред. Федеральных законов от 29.06.2004 N 58-ФЗ, от 29.07.2004 N 95-ФЗ, от 27.07.2006 N 137-ФЗ)
2. Утратил силу. - Федеральный закон от 29.06.2004 N 58-ФЗ.
3. Налоговые органы действуют в пределах своей компетенции и в соответствии с законодательством Российской Федерации. (в ред. Федерального закона от 29.06.2004 N 58-ФЗ)
4. Налоговые органы осуществляют свои функции и взаимодействуют с федеральными органами исполнительной власти, органами исполнительной власти субъектов Российской Федерации, органами местного самоуправления и государственными внебюджетными фондами посредством реализации полномочий, предусмотренных настоящим Кодексом и иными нормативными правовыми актами Российской Федерации. (п. 4 в ред. Федерального закона от 29.06.2004 N 58-ФЗ)
Статья 31. Права налоговых органов
(в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
1. Налоговые органы вправе:
1) требовать в соответствии с законодательством о налогах и сборах от налогоплательщика, плательщика сбора или налогового агента документы по формам и (или) форматам в электронном виде,
установленным государственными органами и органами местного самоуправления, служащие основаниями для исчисления и уплаты (удержания и перечисления) налогов, сборов, а также документы, подтверждающие правильность исчисления и своевременность уплаты (удержания и перечисления) налогов, сборов; (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
2) проводить налоговые проверки в порядке, установленном настоящим Кодексом;
3) производить выемку документов у налогоплательщика, плательщика сбора или налогового агента при проведении налоговых проверок в случаях, когда есть достаточные основания полагать, что эти документы будут уничтожены, сокрыты, изменены или заменены;
4) вызывать на основании письменного уведомления в налоговые органы налогоплательщиков, плательщиков сборов или налоговых агентов для дачи пояснений в связи с уплатой (удержанием и перечислением) ими налогов и сборов либо в связи с налоговой проверкой, а также в иных случаях, связанных с исполнением ими законодательства о налогах и сборах;
5) приостанавливать операции по счетам налогоплательщика, плательщика сбора или налогового агента в банках и налагать арест на имущество налогоплательщика, плательщика сбора или налогового агента в порядке, предусмотренном настоящим Кодексом;
6) в порядке, предусмотренном статьей 92 настоящего Кодекса, осматривать любые используемые налогоплательщиком для извлечения дохода либо связанные с содержанием объектов налогообложения независимо от места их нахождения производственные, складские, торговые и иные помещения и территории, проводить инвентаризацию принадлежащего налогоплательщику имущества. Порядок проведения инвентаризации имущества налогоплательщика при налоговой проверке утверждается Министерством финансов Российской Федерации;
7) определять суммы налогов, подлежащие уплате налогоплательщиками в бюджетную систему Российской Федерации, расчетным путем на основании имеющейся у них информации о налогоплательщике, а также данных об иных аналогичных налогоплательщиках в случаях отказа налогоплательщика допустить должностных лиц налогового органа к осмотру производственных, складских, торговых и иных помещений и территорий, используемых налогоплательщиком для извлечения дохода либо связанных с содержанием объектов налогообложения, непредставления в течение более двух месяцев налоговому органу необходимых для расчета налогов документов, отсутствия учета доходов и расходов, учета объектов налогообложения или ведения учета с нарушением установленного порядка, приведшего к невозможности исчислить налоги;
8) требовать от налогоплательщиков, плательщиков сборов, налоговых агентов, их представителей устранения выявленных нарушений законодательства о налогах и сборах и контролировать выполнение указанных требований;
9) взыскивать недоимки, а также пени, проценты и штрафы в случаях и порядке, которые установлены настоящим Кодексом; (пп. 9 в ред. Федерального закона от 17.12.2009 N 318-ФЗ)
10) требовать от банков документы, подтверждающие факт списания со счетов налогоплательщика, плательщика сбора или налогового агента и с корреспондентских счетов банков сумм налогов, сборов, пеней и штрафов и перечисления этих сумм в бюджетную систему Российской Федерации;
11) привлекать для проведения налогового контроля специалистов, экспертов и переводчиков;
12) вызывать в качестве свидетелей лиц, которым могут быть известны какие-либо обстоятельства, имеющие значение для проведения налогового контроля;
13) заявлять ходатайства об аннулировании или о приостановлении действия выданных юридическим и физическим лицам лицензий на право осуществления определенных видов деятельности;
14) предъявлять в суды общей юрисдикции или арбитражные суды иски (заявления): (в ред. Федерального закона от 29.11.2010 N 324-ФЗ)
о взыскании недоимки, пеней и штрафов за налоговые правонарушения в случаях, предусмотренных
настоящим Кодексом;
о возмещении ущерба, причиненного государству и (или) муниципальному образованию вследствие неправомерных действий банка по списанию денежных средств со счета налогоплательщика после получения решения налогового органа о приостановлении операций, в результате которых стало невозможным взыскание налоговым органом недоимки, задолженности по пеням, штрафам с налогоплательщика в порядке, предусмотренном настоящим Кодексом;
о досрочном расторжении договора об инвестиционном налоговом кредите;
в иных случаях, предусмотренных настоящим Кодексом.
2. Налоговые органы осуществляют также другие права, предусмотренные настоящим Кодексом.
3. Вышестоящие налоговые органы вправе отменять и изменять решения нижестоящих налоговых органов в случае несоответствия указанных решений законодательству о налогах и сборах.
4. Формы и форматы предусмотренных настоящим Кодексом документов, которые используются налоговыми органами при реализации своих полномочий в отношениях, регулируемых законодательством о налогах и сборах, а также порядок заполнения форм указанных документов и порядок представления таких документов в электронном виде по телекоммуникационным каналам связи утверждаются федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов, если иной порядок их утверждения не предусмотрен настоящим Кодексом. (п. 4 введен Федеральным законом от 30.12.2006 N 268-ФЗ, в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Статья 32. Обязанности налоговых органов
(в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
1. Налоговые органы обязаны:
1) соблюдать законодательство о налогах и сборах;
2) осуществлять контроль за соблюдением законодательства о налогах и сборах, а также принятых в соответствии с ним нормативных правовых актов;
3) вести в установленном порядке учет организаций и физических лиц;
4) бесплатно информировать (в том числе в письменной форме) налогоплательщиков, плательщиков сборов и налоговых агентов о действующих налогах и сборах, законодательстве о налогах и сборах и о принятых в соответствии с ним нормативных правовых актах, порядке исчисления и уплаты налогов и сборов, правах и обязанностях налогоплательщиков, плательщиков сборов и налоговых агентов, полномочиях налоговых органов и их должностных лиц, а также представлять формы налоговых деклараций (расчетов) и разъяснять порядок их заполнения;
5) руководствоваться письменными разъяснениями Министерства финансов Российской Федерации по вопросам применения законодательства Российской Федерации о налогах и сборах;
6) сообщать налогоплательщикам, плательщикам сборов и налоговым агентам при их постановке на учет в налоговых органах сведения о реквизитах соответствующих счетов Федерального казначейства, а также в порядке, определяемом федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов, доводить до налогоплательщиков, плательщиков сборов и налоговых агентов сведения об изменении реквизитов этих счетов и иные сведения, необходимые для заполнения поручений на перечисление налогов, сборов, пеней и штрафов в бюджетную систему Российской Федерации;
7) принимать решения о возврате налогоплательщику, плательщику сбора или налоговому агенту сумм излишне уплаченных или излишне взысканных налогов, сборов, пеней и штрафов, направлять оформленные на основании этих решений поручения соответствующим территориальным органам Федерального казначейства для исполнения и осуществлять зачет сумм излишне уплаченных или излишне взысканных налогов, сборов, пеней и штрафов в порядке, предусмотренном настоящим Кодексом;
8) соблюдать налоговую тайну и обеспечивать ее сохранение;
9) направлять налогоплательщику, плательщику сбора или налоговому агенту копии акта налоговой проверки и решения налогового органа, а также в случаях, предусмотренных настоящим Кодексом, налоговое уведомление и (или) требование об уплате налога и сбора;
10) представлять налогоплательщику, плательщику сбора или налоговому агенту по его запросу справки о состоянии расчетов указанного лица по налогам, сборам, пеням и штрафам на основании данных налогового органа.
Запрашиваемая справка представляется (передается в электронном виде по телекоммуникационным каналам связи) в течение пяти дней со дня поступления в налоговый орган соответствующего письменного запроса налогоплательщика, плательщика сбора или налогового агента; (в ред. Федерального закона от 19.07.2011 N 245-ФЗ)
10.1) представлять ответственному участнику консолидированной группы налогоплательщиков по его запросу, направленному в пределах предоставленных ему полномочий, справки о состоянии расчетов консолидированной группы налогоплательщиков и участников этой группы по налогу на прибыль организаций; (пп. 10.1 введен Федеральным законом от 16.11.2011 N 321-ФЗ)
11) осуществлять по заявлению налогоплательщика, плательщика сбора или налогового агента совместную сверку расчетов по налогам, сборам, пеням и штрафам. Результаты совместной сверки расчетов по налогам, сборам, пеням и штрафам оформляются актом. Акт совместной сверки расчетов по налогам, сборам, пеням и штрафам вручается (направляется по почте заказным письмом) или передается налогоплательщику (плательщику сбора, налоговому агенту) в электронном виде по телекоммуникационным каналам связи в течение следующего дня после дня составления такого акта.
Форма и форматы акта совместной сверки расчетов по налогам, сборам, пеням и штрафам, а также порядок его передачи в электронном виде по телекоммуникационным каналам связи утверждаются федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов; (пп. 11 в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
12) по заявлению налогоплательщика, плательщика сбора или налогового агента выдавать копии решений, принятых налоговым органом в отношении этого налогоплательщика, плательщика сбора или налогового агента;
13) по заявлению ответственного участника консолидированной группы налогоплательщиков выдавать копии решений, принятых налоговым органом в отношении консолидированной группы налогоплательщиков. (пп. 13 введен Федеральным законом от 16.11.2011 N 321-ФЗ)
2. Налоговые органы несут также другие обязанности, предусмотренные настоящим Кодексом и иными федеральными законами.
3. Если в течение двух месяцев со дня истечения срока исполнения требования об уплате налога (сбора), направленного налогоплательщику (плательщику сбора, налоговому агенту) на основании решения о привлечении к ответственности за совершение налогового правонарушения, налогоплательщик (плательщик сбора, налоговый агент) не уплатил (не перечислил) в полном объеме указанные в данном требовании суммы недоимки, размер которой позволяет предполагать факт совершения нарушения законодательства о налогах и сборах, содержащего признаки преступления, соответствующих пеней и штрафов, налоговые органы обязаны в течение 10 дней со дня выявления указанных обстоятельств направить материалы в следственные органы, уполномоченные производить предварительное следствие по уголовным делам о преступлениях, предусмотренных статьями 198 - 199.2 Уголовного кодекса Российской Федерации (далее - следственные органы), для решения вопроса о возбуждении уголовного дела. (в ред. Федеральных законов от 29.12.2009 N 383-ФЗ, от 27.07.2010 N 229-ФЗ, от 28.12.2010 N 404-ФЗ)
Статья 33. Обязанности должностных лиц налоговых органов
Должностные лица налоговых органов обязаны:
1) действовать в строгом соответствии с настоящим Кодексом и иными федеральными законами;
2) реализовывать в пределах своей компетенции права и обязанности налоговых органов;
3) корректно и внимательно относиться к налогоплательщикам, их представителям и иным участникам отношений, регулируемых законодательством о налогах и сборах, не унижать их честь и достоинство. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
Статья 34. Полномочия таможенных органов и обязанности их должностных лиц в области налогообложения и сборов
1. Таможенные органы пользуются правами и несут обязанности налоговых органов по взиманию налогов при перемещении товаров через таможенную границу Таможенного союза в соответствии с таможенным законодательством Таможенного союза и законодательством Российской Федерации о таможенном деле, настоящим Кодексом, иными федеральными законами о налогах, а также иными федеральными законами. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 29.07.2004 N 95-ФЗ, от 27.11.2010 N 306-ФЗ)
2. Должностные лица таможенных органов несут обязанности, предусмотренные статьей 33 настоящего Кодекса, а также другие обязанности в соответствии с таможенным законодательством Таможенного союза и законодательством Российской Федерации о таможенном деле. (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
3. Утратил силу. - Федеральный закон от 29.07.2004 N 95-ФЗ.
Статья 34.1. Утратила силу. - Федеральный закон от 29.06.2004 N 58-ФЗ.
Статья 34.2. Полномочия финансовых органов в области налогов и сборов
(введена Федеральным законом от 29.06.2004 N 58-ФЗ)
1. Министерство финансов Российской Федерации дает письменные разъяснения налоговым органам, налогоплательщикам, ответственному участнику консолидированной группы налогоплательщиков, плательщикам сборов и налоговым агентам по вопросам применения законодательства Российской Федерации о налогах и сборах. (в ред. Федеральных законов от 27.07.2006 N 137-ФЗ, от 27.07.2010 N 229-ФЗ, от 18.07.2011 N 227-ФЗ, от 16.11.2011 N 321-ФЗ)
2. Финансовые органы субъектов Российской Федерации и муниципальных образований, дают письменные разъяснения налогоплательщикам и налоговым агентам по вопросам применения соответственно законодательства субъектов Российской Федерации о налогах и сборах и нормативных правовых актов муниципальных образований о местных налогах и сборах. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
3. Министерство финансов Российской Федерации, финансовые органы субъектов Российской Федерации и муниципальных образований дают письменные разъяснения в пределах своей компетенции в течение двух месяцев со дня поступления соответствующего запроса. По решению руководителя (заместителя руководителя) соответствующего финансового органа указанный срок может быть продлен, но не более чем на один месяц. (п. 3 введен Федеральным законом от 27.07.2006 N 137-ФЗ)
Статья 35. Ответственность налоговых органов, таможенных органов, а также их должностных лиц (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 29.06.2004 N 58-ФЗ)
1. Налоговые и таможенные органы несут ответственность за убытки, причиненные налогоплательщикам, плательщикам сборов и налоговым агентам вследствие своих неправомерных действий (решений) или бездействия, а равно неправомерных действий (решений) или бездействия должностных лиц и других работников указанных органов при исполнении ими служебных обязанностей. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
Причиненные налогоплательщикам, плательщикам сборов и налоговым агентам убытки возмещаются за счет федерального бюджета в порядке, предусмотренном настоящим Кодексом и иными федеральными
законами. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
2. Утратил силу. - Федеральный закон от 29.06.2004 N 58-ФЗ.
3. За неправомерные действия или бездействие должностные лица и другие работники органов, указанных в пункте 1 настоящей статьи, несут ответственность в соответствии с законодательством Российской Федерации. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 29.06.2004 N 58-ФЗ)
Глава 6. ОРГАНЫ ВНУТРЕННИХ ДЕЛ. СЛЕДСТВЕННЫЕ ОРГАНЫ (в ред. Федеральных законов от 30.06.2003 N 86-ФЗ,
от 28.12.2010 N 404-ФЗ)
Статья 36. Полномочия органов внутренних дел, следственных органов (в ред. Федерального закона от 28.12.2010 N 404-ФЗ)
(в ред. Федерального закона от 30.06.2003 N 86-ФЗ)
1. По запросу налоговых органов органы внутренних дел участвуют вместе с налоговыми органами в проводимых налоговыми органами выездных налоговых проверках.
2. При выявлении обстоятельств, требующих совершения действий, отнесенных настоящим Кодексом к полномочиям налоговых органов, органы внутренних дел, следственные органы обязаны в десятидневный срок со дня выявления указанных обстоятельств направить материалы в соответствующий налоговый орган для принятия по ним решения. (в ред. Федерального закона от 28.12.2010 N 404-ФЗ)
Статья 37. Ответственность органов внутренних дел, следственных органов и их должностных лиц (в ред. Федеральных законов от 30.06.2003 N 86-ФЗ, от 28.12.2010 N 404-ФЗ)
1. Органы внутренних дел, следственные органы несут ответственность за убытки, причиненные налогоплательщикам, плательщикам сборов и налоговым агентам вследствие своих неправомерных действий (решений) или бездействия, а равно неправомерных действий (решений) или бездействия должностных лиц и других работников этих органов при исполнении ими служебных обязанностей. (в ред. Федеральных законов от 30.06.2003 N 86-ФЗ, от 27.07.2006 N 137-ФЗ, от 28.12.2010 N 404-ФЗ)
Причиненные налогоплательщикам, плательщикам сборов и налоговым агентам при проведении мероприятий, предусмотренных пунктом 1 статьи 36 настоящего Кодекса, убытки возмещаются за счет федерального бюджета в порядке, предусмотренном настоящим Кодексом и иными федеральными законами. (в ред. Федеральных законов от 30.06.2003 N 86-ФЗ, от 27.07.2006 N 137-ФЗ)
2. За неправомерные действия или бездействие должностные лица и другие работники органов внутренних дел, следственных органов несут ответственность в соответствии с законодательством Российской Федерации. (в ред. Федеральных законов от 30.06.2003 N 86-ФЗ, от 28.12.2010 N 404-ФЗ)
Раздел IV. ОБЩИЕ ПРАВИЛА ИСПОЛНЕНИЯ ОБЯЗАННОСТИ ПО УПЛАТЕ НАЛОГОВ И СБОРОВ
Глава 7. ОБЪЕКТЫ НАЛОГООБЛОЖЕНИЯ
Статья 38. Объект налогообложения
До введения в действие глав части второй Налогового кодекса Российской Федерации о налогах и сборах, предусмотренных статьями 12 - 15 части первой НК РФ, ссылки в пункте 1 статьи 38 на положения указанного Кодекса приравниваются к ссылкам на акты законодательства Российской Федерации о соответствующих налогах, принятые до дня вступления в силу Федерального закона от 29.07.2004 N 95-ФЗ (статья 3 Федерального закона от 29.07.2004 N 95-ФЗ).
1. Объект налогообложения - реализация товаров (работ, услуг), имущество, прибыль, доход, расход или иное обстоятельство, имеющее стоимостную, количественную или физическую характеристику, с наличием которого законодательство о налогах и сборах связывает возникновение у налогоплательщика обязанности по уплате налога. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
Каждый налог имеет самостоятельный объект налогообложения, определяемый в соответствии с частью второй настоящего Кодекса и с учетом положений настоящей статьи.
2. Под имуществом в настоящем Кодексе понимаются виды объектов гражданских прав (за исключением имущественных прав), относящихся к имуществу в соответствии с Гражданским кодексом Российской Федерации. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
3. Товаром для целей настоящего Кодекса признается любое имущество, реализуемое либо предназначенное для реализации. В целях регулирования отношений, связанных с взиманием таможенных платежей, к товарам относится и иное имущество, определяемое в соответствии с таможенным законодательством Таможенного союза и законодательством Российской Федерации о таможенном деле. (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
4. Работой для целей налогообложения признается деятельность, результаты которой имеют материальное выражение и могут быть реализованы для удовлетворения потребностей организации и (или) физических лиц.
5. Услугой для целей налогообложения признается деятельность, результаты которой не имеют материального выражения, реализуются и потребляются в процессе осуществления этой деятельности.
6. Идентичными товарами (работами, услугами) в целях настоящего Кодекса признаются товары (работы, услуги), имеющие одинаковые характерные для них основные признаки. При определении идентичности товаров незначительные различия во внешнем виде таких товаров могут не учитываться.
При определении идентичности товаров учитываются их физические характеристики, качество, функциональное назначение, страна происхождения и производитель, его деловая репутация на рынке и используемый товарный знак.
При определении идентичности работ (услуг) учитываются характеристики подрядчика (исполнителя), его деловая репутация на рынке и используемый товарный знак. (п. 6 введен Федеральным законом от 18.07.2011 N 227-ФЗ)
7. Однородными товарами в целях настоящего Кодекса признаются товары, которые, не являясь идентичными, имеют сходные характеристики и состоят из схожих компонентов, что позволяет им выполнять одни и те же функции и (или) быть коммерчески взаимозаменяемыми. При определении однородности товаров учитываются их качество, репутация на рынке, товарный знак, страна происхождения.
Однородными работами (услугами) признаются работы (услуги), которые, не являясь идентичными, имеют сходные характеристики, что позволяет им быть коммерчески и (или) функционально взаимозаменяемыми. При определении однородности работ (услуг) учитываются их качество, товарный знак, репутация на рынке, а также вид работ (услуг), их объем, уникальность и коммерческая взаимозаменяемость. (п. 7 введен Федеральным законом от 18.07.2011 N 227-ФЗ)
До введения в действие глав части второй Налогового кодекса Российской Федерации о налогах и сборах, предусмотренных статьями 12 - 15 части первой НК РФ, ссылки в статье 39 на положения указанного Кодекса приравниваются к ссылкам на акты законодательства Российской Федерации о соответствующих налогах, принятые до дня вступления в силу Федерального закона от 29.07.2004 N 95-ФЗ (статья 3 Федерального закона от 29.07.2004 N 95-ФЗ).
Статья 39. Реализация товаров, работ или услуг
1. Реализацией товаров, работ или услуг организацией или индивидуальным предпринимателем
признается соответственно передача на возмездной основе (в том числе обмен товарами, работами или услугами) права собственности на товары, результатов выполненных работ одним лицом для другого лица, возмездное оказание услуг одним лицом другому лицу, а в случаях, предусмотренных настоящим Кодексом, передача права собственности на товары, результатов выполненных работ одним лицом для другого лица, оказание услуг одним лицом другому лицу - на безвозмездной основе. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
2. Место и момент фактической реализации товаров, работ или услуг определяются в соответствии с частью второй настоящего Кодекса.
3. Не признается реализацией товаров, работ или услуг:
1) осуществление операций, связанных с обращением российской или иностранной валюты (за исключением целей нумизматики);
2) передача основных средств, нематериальных активов и (или) иного имущества организации ее правопреемнику (правопреемникам) при реорганизации этой организации;
3) передача основных средств, нематериальных активов и (или) иного имущества некоммерческим организациям на осуществление основной уставной деятельности, не связанной с предпринимательской деятельностью; (пп. 3 введен Федеральным законом от 09.07.1999 N 154-ФЗ)
4) передача имущества, если такая передача носит инвестиционный характер (в частности, вклады в уставный (складочный) капитал хозяйственных обществ и товариществ, вклады по договору простого товарищества (договору о совместной деятельности), договору инвестиционного товарищества, паевые взносы в паевые фонды кооперативов); (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 28.11.2011 N 336-ФЗ)
4.1) передача имущества и (или) имущественных прав по концессионному соглашению в соответствии с законодательством Российской Федерации; (пп. 4.1 введен Федеральным законом от 30.06.2008 N 108-ФЗ)
5) передача имущества в пределах первоначального взноса участнику хозяйственного общества или товарищества (его правопреемнику или наследнику) при выходе (выбытии) из хозяйственного общества или товарищества, а также при распределении имущества ликвидируемого хозяйственного общества или товарищества между его участниками; (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
6) передача имущества в пределах первоначального взноса участнику договора простого товарищества (договора о совместной деятельности), договора инвестиционного товарищества или его правопреемнику в случае выдела его доли из имущества, находящегося в общей собственности участников договора, или раздела такого имущества; (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 28.11.2011 N 336-ФЗ)
7) передача жилых помещений физическим лицам в домах государственного или муниципального жилищного фонда при проведении приватизации; (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
8) изъятие имущества путем конфискации, наследование имущества, а также обращение в собственность иных лиц бесхозяйных и брошенных вещей, бесхозяйных животных, находки, клада в соответствии с нормами Гражданского кодекса Российской Федерации; (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
Положения подпункта 8.1 пункта 3 статьи 39 распространяют свое действие на правоотношения, возникшие с 1 января 2010 года, и применяются до 1 января 2017 года (пункт 6 статьи 12 Федерального закона от 30.07.2010 N 242-ФЗ).
8.1) передача имущества участникам хозяйственного общества или товарищества при распределении имущества и имущественных прав ликвидируемой организации, являющейся иностранным организатором XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи или маркетинговым партнером Международного олимпийского комитета в соответствии со статьей 3.1 Федерального закона от
1 декабря 2007 года N 310-ФЗ "Об организации и о проведении XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, развитии города Сочи как горноклиматического курорта и внесении изменений в отдельные законодательные акты Российской Федерации". Настоящее положение применяется в случае, если создание и ликвидация организации, являющейся иностранным организатором XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи или маркетинговым партнером Международного олимпийского комитета в соответствии со статьей 3.1 указанного Федерального закона, осуществляются в период организации XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, установленный частью 1 статьи 2 указанного Федерального закона; (пп. 8.1 введен Федеральным законом от 30.07.2010 N 242-ФЗ)
9) иные операции в случаях, предусмотренных настоящим Кодексом. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
Положения статьи 40 со дня вступления в силу Федерального закона от 18.07.2011 N 227-ФЗ применяются исключительно к сделкам, доходы и (или) расходы по которым признаны в соответствии с главой 25 до дня вступления в силу указанного Закона (пункт 6 статьи 4 Федерального закона от 18.07.2011 N 227-ФЗ).
Статья 40. Принципы определения цены товаров, работ или услуг для целей налогообложения
1. Если иное не предусмотрено настоящей статьей, для целей налогообложения принимается цена товаров, работ или услуг, указанная сторонами сделки. Пока не доказано обратное, предполагается, что эта цена соответствует уровню рыночных цен.
2. Налоговые органы при осуществлении контроля за полнотой исчисления налогов вправе проверять правильность применения цен по сделкам лишь в следующих случаях: (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
1) между взаимозависимыми лицами;
2) по товарообменным (бартерным) операциям;
3) при совершении внешнеторговых сделок; (пп. 3 введен Федеральным законом от 09.07.1999 N 154-ФЗ)
4) при отклонении более чем на 20 процентов в сторону повышения или в сторону понижения от уровня цен, применяемых налогоплательщиком по идентичным (однородным) товарам (работам, услугам) в пределах непродолжительного периода времени. (пп. 4 в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
До введения в действие соответствующих глав части второй Кодекса, в которых предусмотрено налогообложение финансовых инструментов срочных сделок и ценных бумаг, положения, предусмотренные пунктом 3 статьи 40, не применяются при определении рыночных цен финансовых инструментов срочных сделок и ценных бумаг (статья 6 Федерального закона от 31.07.1998 N 147-ФЗ (ред. от 05.08.2000)).
3. В случаях, предусмотренных пунктом 2 настоящей статьи, когда цены товаров, работ или услуг, примененные сторонами сделки, отклоняются в сторону повышения или в сторону понижения более чем на 20 процентов от рыночной цены идентичных (однородных) товаров (работ или услуг), налоговый орган вправе вынести мотивированное решение о доначислении налога и пени, рассчитанных таким образом, как если бы результаты этой сделки были оценены исходя из применения рыночных цен на соответствующие товары, работы или услуги.
Рыночная цена определяется с учетом положений, предусмотренных пунктами 4 - 11 настоящей статьи. При этом учитываются обычные при заключении сделок между невзаимозависимыми лицами надбавки к цене или скидки. В частности, учитываются скидки, вызванные:
сезонными и иными колебаниями потребительского спроса на товары (работы, услуги);
потерей товарами качества или иных потребительских свойств;
истечением (приближением даты истечения) сроков годности или реализации товаров;
маркетинговой политикой, в том числе при продвижении на рынки новых товаров, не имеющих аналогов, а также при продвижении товаров (работ, услуг) на новые рынки;
реализацией опытных моделей и образцов товаров в целях ознакомления с ними потребителей. (п. 3 в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
4. Рыночной ценой товара (работы, услуги) признается цена, сложившаяся при взаимодействии спроса и предложения на рынке идентичных (а при их отсутствии - однородных) товаров (работ, услуг) в сопоставимых экономических (коммерческих) условиях.
5. Рынком товаров (работ, услуг) признается сфера обращения этих товаров (работ, услуг), определяемая исходя из возможности покупателя (продавца) реально и без значительных дополнительных затрат приобрести (реализовать) товар (работу, услугу) на ближайшей по отношению к покупателю (продавцу) территории Российской Федерации или за пределами Российской Федерации. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
6. Идентичными признаются товары, имеющие одинаковые характерные для них основные признаки. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
При определении идентичности товаров учитываются, в частности, их физические характеристики, качество и репутация на рынке, страна происхождения и производитель. При определении идентичности товаров незначительные различия в их внешнем виде могут не учитываться. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
7. Однородными признаются товары, которые, не являясь идентичными, имеют сходные характеристики и состоят из схожих компонентов, что позволяет им выполнять одни и те же функции и (или) быть коммерчески взаимозаменяемыми. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
При определении однородности товаров учитываются, в частности, их качество, наличие товарного знака, репутация на рынке, страна происхождения.
Абзац исключен. - Федеральный закон от 09.07.1999 N 154-ФЗ.
8. При определении рыночных цен товаров, работ или услуг принимаются во внимание сделки между лицами, не являющимися взаимозависимыми. Сделки между взаимозависимыми лицами могут приниматься во внимание только в тех случаях, когда взаимозависимость этих лиц не повлияла на результаты таких сделок. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
9. При определении рыночных цен товара, работы или услуги учитывается информация о заключенных на момент реализации этого товара, работы или услуги сделках с идентичными (однородными) товарами, работами или услугами в сопоставимых условиях. В частности, учитываются такие условия сделок, как количество (объем) поставляемых товаров (например, объем товарной партии), сроки исполнения обязательств, условия платежей, обычно применяемые в сделках данного вида, а также иные разумные условия, которые могут оказывать влияние на цены.
При этом условия сделок на рынке идентичных (а при их отсутствии - однородных) товаров, работ или услуг признаются сопоставимыми, если различие между такими условиями либо существенно не влияет на цену таких товаров, работ или услуг, либо может быть учтено с помощью поправок. (п. 9 в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
10. Исключен. - Федеральный закон от 09.07.1999 N 154-ФЗ.
До введения в действие соответствующих глав части второй Кодекса, в которых предусмотрено налогообложение финансовых инструментов срочных сделок и ценных бумаг, положения, предусмотренные пунктом 10 статьи 40, не применяются при определении рыночных цен финансовых инструментов срочных сделок и ценных бумаг (статья 6 Федерального закона от 31.07.1998 N 147-ФЗ (ред.
от 05.08.2000)).
10. При отсутствии на соответствующем рынке товаров, работ или услуг сделок по идентичным (однородным) товарам, работам, услугам или из-за отсутствия предложения на этом рынке таких товаров, работ или услуг, а также при невозможности определения соответствующих цен ввиду отсутствия либо недоступности информационных источников для определения рыночной цены используется метод цены последующей реализации, при котором рыночная цена товаров, работ или услуг, реализуемых продавцом, определяется как разность цены, по которой такие товары, работы или услуги реализованы покупателем этих товаров, работ или услуг при последующей их реализации (перепродаже), и обычных в подобных случаях затрат, понесенных этим покупателем при перепродаже (без учета цены, по которой были приобретены указанным покупателем у продавца товары, работы или услуги) и продвижении на рынок приобретенных у покупателя товаров, работ или услуг, а также обычной для данной сферы деятельности прибыли покупателя.
При невозможности использования метода цены последующей реализации (в частности, при отсутствии информации о цене товаров, работ или услуг, в последующем реализованных покупателем) используется затратный метод, при котором рыночная цена товаров, работ или услуг, реализуемых продавцом, определяется как сумма произведенных затрат и обычной для данной сферы деятельности прибыли. При этом учитываются обычные в подобных случаях прямые и косвенные затраты на производство (приобретение) и (или) реализацию товаров, работ или услуг, обычные в подобных случаях затраты на транспортировку, хранение, страхование и иные подобные затраты. (п. 10 в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
11. При определении и признании рыночной цены товара, работы или услуги используются официальные источники информации о рыночных ценах на товары, работы или услуги и биржевых котировках. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
12. При рассмотрении дела суд вправе учесть любые обстоятельства, имеющие значение для определения результатов сделки, не ограничиваясь обстоятельствами, перечисленными в пунктах 4 - 11 настоящей статьи. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
13. При реализации товаров (работ, услуг) по государственным регулируемым ценам (тарифам), установленным в соответствии с законодательством Российской Федерации, для целей налогообложения принимаются указанные цены (тарифы). (п. 13 введен Федеральным законом от 09.07.1999 N 154-ФЗ)
14. Положения, предусмотренные пунктами 3 и 10 настоящей статьи, при определении рыночных цен финансовых инструментов срочных сделок и рыночных цен ценных бумаг применяются с учетом особенностей, предусмотренных главой 23 настоящего Кодекса "Налог на доходы физических лиц" и главой 25 настоящего Кодекса "Налог на прибыль организаций". (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 25.11.2009 N 281-ФЗ)
Статья 41. Принципы определения доходов
В соответствии с настоящим Кодексом доходом признается экономическая выгода в денежной или натуральной форме, учитываемая в случае возможности ее оценки и в той мере, в которой такую выгоду можно оценить, и определяемая в соответствии с главами "Налог на доходы физических лиц", "Налог на прибыль организаций" настоящего Кодекса. (в ред. Федеральных законов от 05.08.2000 N 118-ФЗ (ред. 24.03.2001), от 27.07.2006 N 137-ФЗ)
Статья 42. Доходы от источников в Российской Федерации и от источников за пределами Российской Федерации
1. Доходы налогоплательщика могут быть отнесены к доходам от источников в Российской Федерации или к доходам от источников за пределами Российской Федерации в соответствии с главами "Налог на прибыль организаций", "Налог на доходы физических лиц" настоящего Кодекса. (п. 1 в ред. Федерального закона от 29.06.2004 N 58-ФЗ)
2. Если положения настоящего Кодекса не позволяют однозначно отнести полученные налогоплательщиком доходы к доходам от источников в Российской Федерации либо к доходам от
источников за пределами Российской Федерации, отнесение дохода к тому или иному источнику осуществляется федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов. В аналогичном порядке в указанных доходах определяется доля, которая может быть отнесена к доходам от источников в Российской Федерации, и доли, которые могут быть отнесены к доходам от источников за пределами Российской Федерации. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 29.06.2004 N 58-ФЗ, от 29.07.2004 N 95-ФЗ)
Статья 43. Дивиденды и проценты
1. Дивидендом признается любой доход, полученный акционером (участником) от организации при распределении прибыли, остающейся после налогообложения (в том числе в виде процентов по привилегированным акциям), по принадлежащим акционеру (участнику) акциям (долям) пропорционально долям акционеров (участников) в уставном (складочном) капитале этой организации. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
К дивидендам также относятся любые доходы, получаемые из источников за пределами Российской Федерации, относящиеся к дивидендам в соответствии с законодательствами иностранных государств. (абзац введен Федеральным законом от 09.07.1999 N 154-ФЗ)
2. Не признаются дивидендами:
1) выплаты при ликвидации организации акционеру (участнику) этой организации в денежной или натуральной форме, не превышающие взноса этого акционера (участника) в уставный (складочный) капитал организации; (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
2) выплаты акционерам (участникам) организации в виде передачи акций этой же организации в собственность;
3) выплаты некоммерческой организации на осуществление ее основной уставной деятельности (не связанной с предпринимательской деятельностью), произведенные хозяйственными обществами, уставный капитал которых состоит полностью из вкладов этой некоммерческой организации. (пп. 3 введен Федеральным законом от 09.07.1999 N 154-ФЗ)
3. Процентами признается любой заранее заявленный (установленный) доход, в том числе в виде дисконта, полученный по долговому обязательству любого вида (независимо от способа его оформления). При этом процентами признаются, в частности, доходы, полученные по денежным вкладам и долговым обязательствам.
Глава 8. ИСПОЛНЕНИЕ ОБЯЗАННОСТИ ПО УПЛАТЕ НАЛОГОВ И СБОРОВ
Статья 44. Возникновение, изменение и прекращение обязанности по уплате налога или сбора
1. Обязанность по уплате налога или сбора возникает, изменяется и прекращается при наличии оснований, установленных настоящим Кодексом или иным актом законодательства о налогах и сборах.
2. Обязанность по уплате конкретного налога или сбора возлагается на налогоплательщика и плательщика сбора с момента возникновения установленных законодательством о налогах и сборах обстоятельств, предусматривающих уплату данного налога или сбора.
3. Обязанность по уплате налога и (или) сбора прекращается:
1) с уплатой налога и (или) сбора налогоплательщиком, плательщиком сбора и (или) участником консолидированной группы налогоплательщиков в случаях, предусмотренных настоящим Кодексом; (пп. 1 в ред. Федерального закона от 16.11.2011 N 321-ФЗ)
2) утратил силу с 1 января 2007 года. - Федеральный закон от 27.07.2006 N 137-ФЗ;
3) со смертью физического лица - налогоплательщика или с объявлением его умершим в порядке, установленном гражданским процессуальным законодательством Российской Федерации. Задолженность по налогам, указанным в пункте 3 статьи 14 и статье 15 настоящего Кодекса, умершего лица либо лица,
объявленного умершим, погашается наследниками в пределах стоимости наследственного имущества в порядке, установленном гражданским законодательством Российской Федерации для оплаты наследниками долгов наследодателя; (пп. 3 в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
4) с ликвидацией организации-налогоплательщика после проведения всех расчетов с бюджетной системой Российской Федерации в соответствии со статьей 49 настоящего Кодекса; (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
5) с возникновением иных обстоятельств, с которыми законодательство о налогах и сборах связывает прекращение обязанности по уплате соответствующего налога или сбора. (пп. 5 введен Федеральным законом от 27.07.2006 N 137-ФЗ)
Статья 45. Исполнение обязанности по уплате налога или сбора
(в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
1. Налогоплательщик обязан самостоятельно исполнить обязанность по уплате налога, если иное не предусмотрено законодательством о налогах и сборах. Обязанность по уплате налога на прибыль организаций по консолидированной группе налогоплательщиков исполняется ответственным участником этой группы, если иное не предусмотрено настоящим Кодексом. (в ред. Федерального закона от 16.11.2011 N 321-ФЗ)
Обязанность по уплате налога должна быть выполнена в срок, установленный законодательством о налогах и сборах. Налогоплательщик либо в случаях, установленных настоящим Кодексом, участник консолидированной группы налогоплательщиков вправе исполнить обязанность по уплате налога досрочно. (в ред. Федерального закона от 16.11.2011 N 321-ФЗ)
Неисполнение или ненадлежащее исполнение обязанности по уплате налога является основанием для направления налоговым органом или таможенным органом налогоплательщику (ответственному участнику консолидированной группы налогоплательщиков) требования об уплате налога. (в ред. Федерального закона от 16.11.2011 N 321-ФЗ)
2. В случае неуплаты или неполной уплаты налога в установленный срок производится взыскание налога в порядке, предусмотренном настоящим Кодексом.
Взыскание налога с организации или индивидуального предпринимателя производится в порядке, предусмотренном статьями 46 и 47 настоящего Кодекса. Взыскание налога с физического лица, не являющегося индивидуальным предпринимателем, производится в порядке, предусмотренном статьей 48 настоящего Кодекса.
Взыскание налога в судебном порядке производится:
1) с организации, которой открыт лицевой счет;
2) в целях взыскания недоимки, числящейся более трех месяцев за организациями, являющимися в соответствии с гражданским законодательством Российской Федерации зависимыми (дочерними) обществами (предприятиями), с соответствующих основных (преобладающих, участвующих) обществ (предприятий) в случаях, когда на счета последних в банках поступает выручка за реализуемые товары (работы, услуги) зависимых (дочерних) обществ (предприятий), а также за организациями, являющимися в соответствии с гражданским законодательством Российской Федерации основными (преобладающими, участвующими) обществами (предприятиями), с зависимых (дочерних) обществ (предприятий), когда на их счета в банках поступает выручка за реализуемые товары (работы, услуги) основных (преобладающих, участвующих) обществ (предприятий);
3) с организации или индивидуального предпринимателя, если их обязанность по уплате налога основана на изменении налоговым органом юридической квалификации сделки, совершенной таким налогоплательщиком, или статуса и характера деятельности этого налогоплательщика;
4) с организации или индивидуального предпринимателя, если их обязанность по уплате налога возникла по результатам проверки федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов, полноты исчисления и уплаты налогов в связи с
совершением сделок между взаимозависимыми лицами. (пп. 4 введен Федеральным законом от 18.07.2011 N 227-ФЗ)
3. Обязанность по уплате налога считается исполненной налогоплательщиком либо в случаях, установленных настоящим Кодексом, участником консолидированной группы налогоплательщиков, если иное не предусмотрено пунктом 4 настоящей статьи: (в ред. Федерального закона от 16.11.2011 N 321-ФЗ)
1) с момента предъявления в банк поручения на перечисление в бюджетную систему Российской Федерации на соответствующий счет Федерального казначейства денежных средств со счета налогоплательщика в банке при наличии на нем достаточного денежного остатка на день платежа;
1.1) с момента передачи физическим лицом в банк поручения на перечисление в бюджетную систему Российской Федерации на соответствующий счет Федерального казначейства без открытия счета в банке денежных средств, предоставленных банку физическим лицом, при условии их достаточности для перечисления; (пп. 1.1 введен Федеральным законом от 27.06.2011 N 162-ФЗ)
2) с момента отражения на лицевом счете организации, которой открыт лицевой счет, операции по перечислению соответствующих денежных средств в бюджетную систему Российской Федерации;
3) со дня внесения физическим лицом в банк, кассу местной администрации либо в организацию федеральной почтовой связи наличных денежных средств для их перечисления в бюджетную систему Российской Федерации на соответствующий счет Федерального казначейства;
4) со дня вынесения налоговым органом в соответствии с настоящим Кодексом решения о зачете сумм излишне уплаченных или сумм излишне взысканных налогов, пеней, штрафов в счет исполнения обязанности по уплате соответствующего налога;
5) со дня удержания сумм налога налоговым агентом, если обязанность по исчислению и удержанию налога из денежных средств налогоплательщика возложена в соответствии с настоящим Кодексом на налогового агента;
6) со дня уплаты декларационного платежа в соответствии с федеральным законом об упрощенном порядке декларирования доходов физическими лицами. (пп. 6 введен Федеральным законом от 30.12.2006 N 265-ФЗ)
4. Обязанность по уплате налога не признается исполненной в следующих случаях:
1) отзыва налогоплательщиком или возврата банком налогоплательщику неисполненного поручения на перечисление соответствующих денежных средств в бюджетную систему Российской Федерации;
2) отзыва налогоплательщиком-организацией, которой открыт лицевой счет, или возврата органом Федерального казначейства (иным уполномоченным органом, осуществляющим открытие и ведение лицевых счетов) налогоплательщику неисполненного поручения на перечисление соответствующих денежных средств в бюджетную систему Российской Федерации;
3) возврата местной администрацией либо организацией федеральной почтовой связи налогоплательщику - физическому лицу наличных денежных средств, принятых для их перечисления в бюджетную систему Российской Федерации;
4) неправильного указания налогоплательщиком в поручении на перечисление суммы налога номера счета Федерального казначейства и наименования банка получателя, повлекшего неперечисление этой суммы в бюджетную систему Российской Федерации на соответствующий счет Федерального казначейства;
5) если на день предъявления налогоплательщиком в банк (орган Федерального казначейства, иной уполномоченный орган, осуществляющий открытие и ведение лицевых счетов) поручения на перечисление денежных средств в счет уплаты налога этот налогоплательщик имеет иные неисполненные требования, которые предъявлены к его счету (лицевому счету) и в соответствии с гражданским законодательством Российской Федерации исполняются в первоочередном порядке, и если на этом счете (лицевом счете) нет достаточного остатка для удовлетворения всех требований.
5. Обязанность по уплате налога исполняется в валюте Российской Федерации, если иное не предусмотрено настоящим Кодексом. Пересчет суммы налога, исчисленной в предусмотренных настоящим Кодексом случаях в иностранной валюте, в валюту Российской Федерации осуществляется по официальному курсу Центрального банка Российской Федерации на дату уплаты налога. (в ред. Федеральных законов от 24.11.2008 N 205-ФЗ, от 27.12.2009 N 374-ФЗ)
6. Неисполнение обязанности по уплате налога является основанием для применения мер принудительного исполнения обязанности по уплате налога, предусмотренных настоящим Кодексом.
7. Поручение на перечисление налога в бюджетную систему Российской Федерации на соответствующий счет Федерального казначейства заполняется налогоплательщиком в соответствии с правилами заполнения поручений. Указанные правила устанавливаются Министерством финансов Российской Федерации по согласованию с Центральным банком Российской Федерации.
При обнаружении налогоплательщиком ошибки в оформлении поручения на перечисление налога, не повлекшей неперечисления этого налога в бюджетную систему Российской Федерации на соответствующий счет Федерального казначейства, налогоплательщик вправе подать в налоговый орган по месту своего учета заявление о допущенной ошибке с приложением документов, подтверждающих уплату им указанного налога и его перечисление в бюджетную систему Российской Федерации на соответствующий счет Федерального казначейства, с просьбой уточнить основание, тип и принадлежность платежа, налоговый период или статус плательщика.
По предложению налогового органа или налогоплательщика может быть проведена совместная сверка уплаченных налогоплательщиком налогов. Результаты сверки оформляются актом, который подписывается налогоплательщиком и уполномоченным должностным лицом налогового органа.
Налоговый орган вправе требовать от банка копию поручения налогоплательщика на перечисление налога в бюджетную систему Российской Федерации на соответствующий счет Федерального казначейства, оформленного налогоплательщиком на бумажном носителе. Банк обязан представить в налоговый орган копию указанного поручения в течение пяти дней со дня получения требования налогового органа.
В случае, предусмотренном настоящим пунктом, на основании заявления налогоплательщика и акта совместной сверки расчетов по налогам, сборам, пеням и штрафам, если такая совместная сверка проводилась, налоговый орган принимает решение об уточнении платежа на день фактической уплаты налогоплательщиком налога в бюджетную систему Российской Федерации на соответствующий счет Федерального казначейства. При этом налоговый орган осуществляет пересчет пеней, начисленных на сумму налога, за период со дня его фактической уплаты в бюджетную систему Российской Федерации на соответствующий счет Федерального казначейства до дня принятия налоговым органом решения об уточнении платежа. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
О принятом решении об уточнении платежа налоговый орган уведомляет налогоплательщика в течение пяти дней после принятия данного решения. (абзац введен Федеральным законом от 27.07.2010 N 229-ФЗ)
8. Правила, предусмотренные настоящей статьей, применяются также в отношении сборов, пеней, штрафов и распространяются на плательщиков сборов, налоговых агентов и ответственного участника консолидированной группы налогоплательщиков. (в ред. Федерального закона от 16.11.2011 N 321-ФЗ)
Статья 46. Взыскание налога, сбора, а также пеней, штрафа за счет денежных средств на счетах налогоплательщика (плательщика сборов) - организации, индивидуального предпринимателя или налогового агента - организации, индивидуального предпринимателя в банках, а также за счет его электронных денежных средств (в ред. Федерального закона от 27.06.2011 N 162-ФЗ)
(в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
КонсультантПлюс: примечание. По вопросу, касающемуся взыскания таможенных платежей за счет денежных средств, находящихся
на счетах плательщика в банках (бесспорное взыскание) см. статью 153 Федерального закона от 27.11.2010 N 311-ФЗ.
1. В случае неуплаты или неполной уплаты налога в установленный срок обязанность по уплате налога исполняется в принудительном порядке путем обращения взыскания на денежные средства на счетах налогоплательщика (налогового агента) - организации или индивидуального предпринимателя в банках и его электронные денежные средства. (в ред. Федерального закона от 27.06.2011 N 162-ФЗ)
1.1. В случае неуплаты или неполной уплаты в установленный срок налога, подлежащего уплате участником договора инвестиционного товарищества - управляющим товарищем, ответственным за ведение налогового учета (далее в настоящей статье - управляющий товарищ, ответственный за ведение налогового учета), в связи с выполнением договора инвестиционного товарищества (за исключением налога на прибыль организаций, возникающего в связи с участием данного товарища в договоре инвестиционного товарищества), обязанность по уплате этого налога исполняется в принудительном порядке путем обращения взыскания на денежные средства на счетах инвестиционного товарищества.
При отсутствии или недостаточности средств на счетах инвестиционного товарищества взыскание производится за счет средств на счетах управляющих товарищей. При этом в первую очередь взыскание обращается на денежные средства на счетах управляющего товарища, ответственного за ведение налогового учета.
При отсутствии или недостаточности денежных средств на счетах управляющих товарищей взыскание обращается на денежные средства на счетах товарищей пропорционально доле каждого из них в общем имуществе товарищей, определяемой на дату возникновения задолженности. (п. 1.1 введен Федеральным законом от 28.11.2011 N 336-ФЗ)
2. Взыскание налога производится по решению налогового органа (далее в настоящей статье - решение о взыскании) путем направления на бумажном носителе или в электронном виде в банк, в котором открыты счета налогоплательщика (налогового агента) - организации или индивидуального предпринимателя, поручения налогового органа на списание и перечисление в бюджетную систему Российской Федерации необходимых денежных средств со счетов налогоплательщика (налогового агента) - организации или индивидуального предпринимателя. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Порядок направления в банк поручения налогового органа на списание и перечисление в бюджетную систему Российской Федерации денежных средств со счетов налогоплательщика (налогового агента) -организации или индивидуального предпринимателя, а также поручения налогового органа на перевод электронных денежных средств налогоплательщика (налогового агента) - организации или индивидуального предпринимателя в электронном виде устанавливается Центральным банком Российской Федерации по согласованию с федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов. (абзац введен Федеральным законом от 27.07.2010 N 229-ФЗ, в ред. Федерального закона от 27.06.2011 N 162-ФЗ)
3. Решение о взыскании принимается после истечения срока, установленного в требовании об уплате налога, но не позднее двух месяцев после истечения указанного срока. Решение о взыскании, принятое после истечения указанного срока, считается недействительным и исполнению не подлежит. В этом случае налоговый орган может обратиться в суд с заявлением о взыскании с налогоплательщика (налогового агента) - организации или индивидуального предпринимателя причитающейся к уплате суммы налога. Заявление может быть подано в суд в течение шести месяцев после истечения срока исполнения требования об уплате налога. Пропущенный по уважительной причине срок подачи заявления может быть восстановлен судом. (в ред. Федерального закона от 29.11.2010 N 324-ФЗ)
Решение о взыскании доводится до сведения налогоплательщика (налогового агента) - организации или индивидуального предпринимателя в течение шести дней после вынесения указанного решения.
В случае невозможности вручения решения о взыскании налогоплательщику (налоговому агенту) под расписку или передачи иным способом, свидетельствующим о дате его получения, решение о взыскании направляется по почте заказным письмом и считается полученным по истечении шести дней со дня направления заказного письма.
4. Поручение налогового органа на перечисление сумм налога в бюджетную систему Российской
Федерации направляется в банк, в котором открыты счета налогоплательщика (налогового агента) - организации или индивидуального предпринимателя, и подлежит безусловному исполнению банком в очередности, установленной гражданским законодательством Российской Федерации. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
5. Поручение налогового органа на перечисление налога должно содержать указание на те счета налогоплательщика (налогового агента) - организации или индивидуального предпринимателя, с которых должно быть произведено перечисление налога, и сумму, подлежащую перечислению.
Взыскание налога может производиться с рублевых расчетных (текущих) счетов, а при недостаточности средств на рублевых счетах - с валютных счетов налогоплательщика (налогового агента) - организации или индивидуального предпринимателя.
Взыскание налога с валютных счетов налогоплательщика (налогового агента) - организации или индивидуального предпринимателя производится в сумме, эквивалентной сумме платежа в рублях по курсу Центрального банка Российской Федерации, установленному на дату продажи валюты. При взыскании средств, находящихся на валютных счетах, руководитель (заместитель руководителя) налогового органа одновременно с поручением налогового органа на перечисление налога направляет поручение банку на продажу не позднее следующего дня валюты налогоплательщика (налогового агента) - организации или индивидуального предпринимателя. Расходы, связанные с продажей иностранной валюты, осуществляются за счет налогоплательщика (налогового агента).
Не производится взыскание налога с депозитного счета налогоплательщика (налогового агента), если не истек срок действия депозитного договора. При наличии указанного договора налоговый орган вправе дать банку поручение на перечисление по истечении срока действия депозитного договора денежных средств с депозитного счета на расчетный (текущий) счет налогоплательщика (налогового агента), если к этому времени не будет исполнено направленное в этот банк поручение налогового органа на перечисление налога.
6. Поручение налогового органа на перечисление налога исполняется банком не позднее одного операционного дня, следующего за днем получения им указанного поручения, если взыскание налога производится с рублевых счетов, и не позднее двух операционных дней, если взыскание налога производится с валютных счетов, если это не нарушает порядок очередности платежей, установленный гражданским законодательством Российской Федерации.
При недостаточности или отсутствии денежных средств на счетах налогоплательщика (налогового агента) - организации или индивидуального предпринимателя в день получения банком поручения налогового органа на перечисление налога такое поручение исполняется по мере поступления денежных средств на эти счета не позднее одного операционного дня, следующего за днем каждого такого поступления на рублевые счета, и не позднее двух операционных дней, следующих за днем каждого такого поступления на валютные счета, если это не нарушает порядок очередности платежей, установленный гражданским законодательством Российской Федерации.
6.1. При недостаточности или отсутствии денежных средств на счетах налогоплательщика (налогового агента) - организации или индивидуального предпринимателя налоговый орган вправе взыскать налог за счет электронных денежных средств.
Взыскание налога за счет электронных денежных средств налогоплательщика (налогового агента) - организации или индивидуального предпринимателя производится путем направления в банк, в котором находятся электронные денежные средства, поручения налогового органа на перевод электронных денежных средств на счет налогоплательщика (налогового агента) - организации или индивидуального предпринимателя в банке.
Поручение налогового органа на перевод электронных денежных средств должно содержать указание реквизитов корпоративного электронного средства платежа налогоплательщика (налогового агента) - организации или индивидуального предпринимателя, с использованием которого должен быть осуществлен перевод электронных денежных средств, указание подлежащей переводу суммы, а также реквизитов счета налогоплательщика (налогового агента) - организации или индивидуального предпринимателя.
Взыскание налога может производиться за счет остатков электронных денежных средств в рублях, а при их недостаточности за счет остатков электронных денежных средств в иностранной валюте. При
взыскании налога за счет остатков электронных денежных средств в иностранной валюте и указании в поручении налогового органа на перевод электронных денежных средств валютного счета налогоплательщика (налогового агента) - организации или индивидуального предпринимателя банк осуществляет перевод электронных денежных средств на этот счет.
При взыскании налога за счет остатков электронных денежных средств в иностранной валюте и указании в поручении налогового органа на перевод электронных денежных средств рублевого счета налогоплательщика (налогового агента) - организации или индивидуального предпринимателя руководитель (заместитель руководителя) налогового органа одновременно с поручением налогового органа на перевод электронных денежных средств направляет поручение банку на продажу не позднее следующего дня иностранной валюты налогоплательщика (налогового агента) - организации или индивидуального предпринимателя. Расходы, связанные с продажей иностранной валюты, осуществляются за счет налогоплательщика (налогового агента). Банк осуществляет перевод электронных денежных средств на рублевый счет налогоплательщика (налогового агента) - организации или индивидуального предпринимателя в сумме, эквивалентной сумме платежа в рублях по курсу Центрального банка Российской Федерации, установленному на дату перевода электронных денежных средств.
При недостаточности или отсутствии электронных денежных средств налогоплательщика (налогового агента) - организации или индивидуального предпринимателя в день получения банком поручения налогового органа на перевод электронных денежных средств такое поручение исполняется по мере получения электронных денежных средств.
Поручение налогового органа на перевод электронных денежных средств исполняется банком не позднее одного операционного дня, следующего за днем получения им указанного поручения, если взыскание налога производится за счет остатков электронных денежных средств в рублях, и не позднее двух операционных дней, если взыскание налога производится за счет остатков электронных денежных средств в иностранной валюте. (п. 6.1 введен Федеральным законом от 27.06.2011 N 162-ФЗ)
7. При недостаточности или отсутствии денежных средств на счетах налогоплательщика (налогового агента) - организации или индивидуального предпринимателя либо его электронных денежных средств или при отсутствии информации о счетах налогоплательщика (налогового агента) - организации или индивидуального предпринимателя либо информации о реквизитах его корпоративного электронного средства платежа, используемого для переводов электронных денежных средств, налоговый орган вправе взыскать налог за счет иного имущества налогоплательщика (налогового агента) - организации или индивидуального предпринимателя в соответствии со статьей 47 настоящего Кодекса.
В отношении налога на прибыль организаций по консолидированной группе налогоплательщиков налоговый орган вправе взыскать налог за счет иного имущества одного или нескольких участников этой группы при недостаточности или отсутствии денежных средств на счетах в банках всех участников указанной консолидированной группы налогоплательщиков или при отсутствии информации об их счетах. (абзац введен Федеральным законом от 16.11.2011 N 321-ФЗ) (п. 7 в ред. Федерального закона от 27.06.2011 N 162-ФЗ)
7.1. Обращение взыскания на имущество участников договора инвестиционного товарищества в соответствии со статьей 47 настоящего Кодекса допускается только в случае отсутствия или недостаточности денежных средств на счетах инвестиционного товарищества, управляющих товарищей и товарищей. (п. 7.1 введен Федеральным законом от 28.11.2011 N 336-ФЗ)
8. При взыскании налога налоговым органом может быть применено в порядке и на условиях, которые установлены статьей 76 настоящего Кодекса, приостановление операций по счетам налогоплательщика (налогового агента) - организации или индивидуального предпринимателя в банках либо приостановление переводов электронных денежных средств. (в ред. Федерального закона от 27.06.2011 N 162-ФЗ)
9. Положения настоящей статьи применяются также при взыскании пеней за несвоевременную уплату налога.
Налоговые санкции за нарушение законодательства о налогах и сборах, по которым решение налогового органа было вынесено до 1 января 2007 года, взимаются в порядке, действовавшем до дня
вступления в силу Федерального закона от 27.07.2006 N 137-ФЗ.
10. Положения настоящей статьи применяются также при взыскании сбора и штрафов в случаях, предусмотренных настоящим Кодексом.
11. Положения настоящей статьи применяются при взыскании налога на прибыль организаций по консолидированной группе налогоплательщиков, соответствующих пеней и штрафов за счет денежных средств на счетах в банках участников этой группы с учетом следующих особенностей:
1) взыскание налога за счет денежных средств на счетах в банках в первую очередь производится за счет денежных средств ответственного участника консолидированной группы налогоплательщиков;
2) при недостаточности (отсутствии) денежных средств на счетах в банках у ответственного участника консолидированной группы налогоплательщиков для взыскания всей суммы налога взыскание оставшейся невзысканной суммы налога производится за счет денежных средств в банках последовательно у всех остальных участников этой группы, при этом налоговый орган самостоятельно определяет последовательность такого взыскания на основании имеющейся у него информации о налогоплательщиках. Основанием для взыскания налога в данном случае является требование, направленное ответственному участнику консолидированной группы налогоплательщиков. В случае недостаточности (отсутствия) денежных средств на счетах в банках участника консолидированной группы налогоплательщиков при взыскании налога в порядке, предусмотренном настоящим подпунктом, взыскание оставшейся невзысканной суммы производится за счет денежных средств в банках у любого иного участника этой группы;
3) при уплате налога, в том числе частично, одним из участников консолидированной группы налогоплательщиков процедура взыскания в уплаченной части прекращается;
4) на участника консолидированной группы налогоплательщиков, в отношении которого вынесено решение о взыскании налога на прибыль организаций по консолидированной группе налогоплательщиков, распространяются права и гарантии, предусмотренные настоящей статьей для налогоплательщиков;
5) решение о взыскании принимается в порядке, установленном настоящей статьей, после истечения срока, установленного в требовании об уплате налога, направленного ответственному участнику консолидированной группы налогоплательщиков, но не позднее шести месяцев после истечения указанного срока. Решение о взыскании, принятое после истечения указанного срока, считается недействительным и исполнению не подлежит. В этом случае налоговый орган может обратиться в суд по месту постановки ответственного участника консолидированной группы налогоплательщиков на учет в налоговом органе с заявлением о взыскании налога одновременно со всех участников консолидированной группы налогоплательщиков. Такое заявление может быть подано в суд в течение шести месяцев после истечения срока на взыскание налога, установленного настоящей статьей. Пропущенный по уважительной причине срок подачи заявления может быть восстановлен судом;
6) решение о взыскании, принятое в отношении ответственного участника или иного участника консолидированной группы налогоплательщиков, действия или бездействие налоговых органов и их должностных лиц при осуществлении процедуры взыскания могут быть оспорены такими участниками по основаниям, связанным с нарушением порядка осуществления процедуры взыскания. (п. 11 введен Федеральным законом от 16.11.2011 N 321-ФЗ)
Статья 47. Взыскание налога, сбора, а также пеней и штрафов за счет иного имущества налогоплательщика (налогового агента) - организации, индивидуального предпринимателя
(в ред. Федерального закона от 04.11.2005 N 137-ФЗ)
1. В случае, предусмотренном пунктом 7 статьи 46 настоящего Кодекса, налоговый орган вправе взыскать налог за счет имущества, в том числе за счет наличных денежных средств налогоплательщика (налогового агента) - организации или индивидуального предпринимателя в пределах сумм, указанных в требовании об уплате налога, и с учетом сумм, в отношении которых произведено взыскание в соответствии со статьей 46 настоящего Кодекса.
Взыскание налога за счет имущества налогоплательщика (налогового агента) - организации или индивидуального предпринимателя производится по решению руководителя (заместителя руководителя) налогового органа путем направления в течение трех дней с момента вынесения такого решения
соответствующего постановления судебному приставу-исполнителю для исполнения в порядке, предусмотренном Федеральным законом "Об исполнительном производстве", с учетом особенностей, предусмотренных настоящей статьей. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
Решение о взыскании налога за счет имущества налогоплательщика (налогового агента) - организации или индивидуального предпринимателя принимается в течение одного года после истечения срока исполнения требования об уплате налога. Решение о взыскании налога за счет имущества налогоплательщика (налогового агента) - организации или индивидуального предпринимателя, принятое после истечения указанного срока, считается недействительным и исполнению не подлежит. В этом случае налоговый орган может обратиться в суд с заявлением о взыскании с налогоплательщика (налогового агента) - организации или индивидуального предпринимателя причитающейся к уплате суммы налога. Заявление может быть подано в суд в течение двух лет со дня истечения срока исполнения требования об уплате налога. Пропущенный по уважительной причине срок подачи заявления может быть восстановлен судом. (абзац введен Федеральным законом от 27.07.2006 N 137-ФЗ, в ред. Федеральных законов от 27.07.2010 N 229-ФЗ, от 29.11.2010 N 324-ФЗ)
2. Постановление о взыскании налога за счет имущества налогоплательщика (налогового агента) - организации или индивидуального предпринимателя должно содержать:
1) фамилию, имя, отчество должностного лица и наименование налогового органа, выдавшего указанное постановление;
2) дату принятия и номер решения руководителя (заместителя руководителя) налогового органа о взыскании налога за счет имущества налогоплательщика или налогового агента; (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
3) наименование и адрес налогоплательщика-организации или налогового агента - организации либо фамилию, имя, отчество, паспортные данные, адрес постоянного места жительства налогоплательщика - индивидуального предпринимателя или налогового агента - индивидуального предпринимателя, на чье имущество обращается взыскание;
4) резолютивную часть решения руководителя (заместителя руководителя) налогового органа о взыскании налога за счет имущества налогоплательщика (налогового агента) - организации или индивидуального предпринимателя; (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
5) дату вступления в силу решения руководителя (заместителя руководителя) налогового органа о взыскании налога за счет имущества налогоплательщика (налогового агента) - организации или индивидуального предпринимателя; (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
6) дату выдачи указанного постановления.
3. Постановление о взыскании налога подписывается руководителем (заместителем руководителя) налогового органа и заверяется гербовой печатью налогового органа. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
4. Исполнительные действия должны быть совершены и требования, содержащиеся в постановлении, исполнены судебным приставом-исполнителем в двухмесячный срок со дня поступления к нему указанного постановления.
5. Взыскание налога за счет имущества налогоплательщика (налогового агента) - организации или индивидуального предпринимателя производится последовательно в отношении:
1) наличных денежных средств и денежных средств в банках, на которые не было обращено взыскание в соответствии со статьей 46 настоящего Кодекса; (пп. 1 в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
2) имущества, не участвующего непосредственно в производстве продукции (товаров), в частности ценных бумаг, валютных ценностей, непроизводственных помещений, легкового автотранспорта,
предметов дизайна служебных помещений;
3) готовой продукции (товаров), а также иных материальных ценностей, не участвующих и (или) не предназначенных для непосредственного участия в производстве;
4) сырья и материалов, предназначенных для непосредственного участия в производстве, а также станков, оборудования, зданий, сооружений и других основных средств;
5) имущества, переданного по договору во владение, в пользование или распоряжение другим лицам без перехода к ним права собственности на это имущество, если для обеспечения исполнения обязанности по уплате налога такие договоры расторгнуты или признаны недействительными в установленном порядке;
6) другого имущества, за исключением предназначенного для повседневного личного пользования индивидуальным предпринимателем или членами его семьи, определяемого в соответствии с законодательством Российской Федерации.
5.1. Взыскание налога, подлежащего уплате участником договора инвестиционного товарищества - управляющим товарищем, ответственным за ведение налогового учета (далее в настоящей статье - управляющий товарищ, ответственный за ведение налогового учета), в связи с выполнением договора инвестиционного товарищества (за исключением налога на прибыль организаций, возникающего в связи с участием данного товарища в договоре инвестиционного товарищества), производится за счет общего имущества товарищей.
При отсутствии или недостаточности общего имущества товарищей взыскание производится за счет имущества управляющих товарищей. При этом в первую очередь взыскание обращается на имущество управляющего товарища, ответственного за ведение налогового учета.
В случае отсутствия или недостаточности имущества управляющих товарищей взыскание обращается на имущество товарищей пропорционально доле каждого из них в общем имуществе товарищей, определяемой на дату возникновения задолженности. (п. 5.1 введен Федеральным законом от 28.11.2011 N 336-ФЗ)
6. В случае взыскания налога за счет имущества, не являющегося денежными средствами, налогоплательщика (налогового агента) - организации или индивидуального предпринимателя обязанность по уплате налога считается исполненной с момента реализации имущества налогоплательщика (налогового агента) - организации или индивидуального предпринимателя и погашения задолженности налогоплательщика (налогового агента) - организации или индивидуального предпринимателя за счет вырученных сумм.
7. Должностные лица налоговых органов (таможенных органов) не вправе приобретать имущество налогоплательщика (налогового агента) - организации или индивидуального предпринимателя, реализуемое в порядке исполнения решения о взыскании налога за счет имущества налогоплательщика (налогового агента) - организации или индивидуального предпринимателя.
Налоговые санкции за нарушение законодательства о налогах и сборах, по которым решение налогового органа было вынесено до 1 января 2007 года, взимаются в порядке, действовавшем до дня вступления в силу Федерального закона от 27.07.2006 N 137-ФЗ.
8. Положения, предусмотренные настоящей статьей, применяются также при взыскании пеней за несвоевременную уплату налога, а также штрафов в случаях, предусмотренных настоящим Кодексом.
9. Положения настоящей статьи применяются также при взыскании сбора за счет имущества плательщика сбора - организации или индивидуального предпринимателя.
10. Положения, предусмотренные настоящей статьей, применяются также при взыскании налогов таможенными органами с учетом положений, установленных таможенным законодательством Таможенного союза и законодательством Российской Федерации о таможенном деле. (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
11. Положения настоящей статьи применяются при взыскании налога на прибыль организаций по консолидированной группе налогоплательщиков, соответствующих пеней и штрафов за счет имущества участников этой группы с учетом следующих особенностей:
1) взыскание налога за счет имущества участников консолидированной группы налогоплательщиков в первую очередь производится за счет наличных денежных средств и денежных средств в банках ответственного участника этой группы, на которые не было обращено взыскание в соответствии со статьей 46 настоящего Кодекса;
2) при недостаточности (отсутствии) у ответственного участника консолидированной группы налогоплательщиков наличных денежных средств и денежных средств в банках, на которые не было обращено взыскание в соответствии со статьей 46 настоящего Кодекса, взыскание налога производится у иных участников этой группы за счет наличных денежных средств и денежных средств в банках, на которые не было обращено взыскание в соответствии со статьей 46 настоящего Кодекса;
3) при недостаточности (отсутствии) у участников консолидированной группы налогоплательщиков наличных денежных средств и денежных средств в банках, на которые не было обращено взыскание в соответствии со статьей 46 настоящего Кодекса, взыскание налога производится за счет иного имущества ответственного участника этой группы в последовательности, установленной подпунктами 2 - 6 пункта 5 настоящей статьи;
4) при недостаточности имущества ответственного участника консолидированной группы налогоплательщиков для исполнения обязанности по уплате налога на прибыль организаций по консолидированной группе налогоплательщиков, соответствующих пеней и штрафов взыскание налога производится за счет иного имущества иных участников этой группы в последовательности, установленной подпунктами 2 - 6 пункта 5 настоящей статьи. (п. 11 введен Федеральным законом от 16.11.2011 N 321-ФЗ)
Действие статьи 48 (в редакции Федерального закона от 29.11.2010 N 324-ФЗ) распространяется на правоотношения по взысканию налогов, сборов, пеней, штрафов, требования об уплате которых были направлены после дня вступления в силу Федерального закона от 29.11.2010 N 324-ФЗ (пункт 2 статьи 2 Федерального закона от 29.11.2010 N 324-ФЗ).
Статья 48. Взыскание налога, сбора, пеней, штрафов за счет имущества налогоплательщика (плательщика сборов) - физического лица, не являющегося индивидуальным предпринимателем
(в ред. Федерального закона от 29.11.2010 N 324-ФЗ)
1. В случае неисполнения налогоплательщиком (плательщиком сборов) - физическим лицом, не являющимся индивидуальным предпринимателем (далее в настоящей статье - физическое лицо), в установленный срок обязанности по уплате налога, сбора, пеней, штрафов налоговый орган (таможенный орган), направивший требование об уплате налога, сбора, пеней, штрафов, вправе обратиться в суд с заявлением о взыскании налога, сбора, пеней, штрафов за счет имущества, в том числе денежных средств на счетах в банке, электронных денежных средств, переводы которых осуществляются с использованием персонифицированных электронных средств платежа, и наличных денежных средств, данного физического лица в пределах сумм, указанных в требовании об уплате налога, сбора, пеней, штрафов, с учетом особенностей, установленных настоящей статьей. (в ред. Федерального закона от 27.06.2011 N 162-ФЗ)
Заявление о взыскании налога, сбора, пеней, штрафов за счет имущества физического лица (далее в настоящей статье - заявление о взыскании) подается в отношении всех требований об уплате налога, сбора, пеней, штрафов, по которым истек срок исполнения и которые не исполнены этим физическим лицом на дату подачи налоговым органом (таможенным органом) заявления о взыскании в суд.
Указанное заявление о взыскании подается налоговым органом (таможенным органом) в суд, если общая сумма налога, сбора, пеней, штрафов, подлежащая взысканию с физического лица, превышает 1 500 рублей, за исключением случая, предусмотренного абзацем третьим пункта 2 настоящей статьи.
Копия заявления о взыскании не позднее дня его подачи в суд направляется налоговым органом (таможенным органом) физическому лицу, с которого взыскиваются налоги, сборы, пени, штрафы.
2. Заявление о взыскании подается в суд общей юрисдикции налоговым органом (таможенным органом) в течение шести месяцев со дня истечения срока исполнения требования об уплате налога, сбора, пеней, штрафов, если иное не предусмотрено настоящим пунктом.
Если в течение трех лет со дня истечения срока исполнения самого раннего требования об уплате налога, сбора, пеней, штрафов, учитываемого налоговым органом (таможенным органом) при расчете общей суммы налога, сбора, пеней, штрафов, подлежащей взысканию с физического лица, такая сумма налогов, сборов, пеней, штрафов превысила 1 500 рублей, налоговый орган (таможенный орган) обращается в суд с заявлением о взыскании в течение шести месяцев со дня, когда указанная сумма превысила 1 500 рублей.
Если в течение трех лет со дня истечения срока исполнения самого раннего требования об уплате налога, сбора, пеней, штрафов, учитываемого налоговым органом (таможенным органом) при расчете общей суммы налога, сбора, пеней, штрафов, подлежащей взысканию с физического лица, такая сумма налогов, сборов, пеней, штрафов не превысила 1 500 рублей, налоговый орган (таможенный орган) обращается в суд с заявлением о взыскании в течение шести месяцев со дня истечения указанного трехлетнего срока.
Пропущенный по уважительной причине срок подачи заявления о взыскании может быть восстановлен судом.
3. Рассмотрение дел о взыскании налога, сбора, пеней, штрафов за счет имущества физического лица производится в соответствии с гражданским процессуальным законодательством Российской Федерации.
Требование о взыскании налога, сбора, пеней, штрафов за счет имущества физического лица может быть предъявлено налоговым органом (таможенным органом) в порядке искового производства не позднее шести месяцев со дня вынесения судом определения об отмене судебного приказа.
Пропущенный по уважительной причине срок подачи заявления о взыскании может быть восстановлен судом.
К заявлению о взыскании может прилагаться ходатайство налогового органа (таможенного органа) о наложении ареста на имущество ответчика в порядке обеспечения требования.
4. Взыскание налога, сбора, пеней, штрафов за счет имущества физического лица на основании вступившего в законную силу судебного акта производится в соответствии с Федеральным законом "Об исполнительном производстве" с учетом особенностей, предусмотренных настоящей статьей.
5. Взыскание налога, сбора, пеней, штрафов за счет имущества физического лица производится последовательно в отношении:
1) денежных средств на счетах в банке и электронных денежных средств, переводы которых осуществляются с использованием персонифицированных электронных средств платежа; (в ред. Федерального закона от 27.06.2011 N 162-ФЗ)
2) наличных денежных средств;
3) имущества, переданного по договору во владение, в пользование или распоряжение другим лицам без перехода к ним права собственности на это имущество, если для обеспечения исполнения обязанности по уплате налога, сбора, пеней, штрафов такие договоры расторгнуты или признаны недействительными в установленном порядке;
4) другого имущества, за исключением предназначенного для повседневного личного пользования физическим лицом или членами его семьи, определяемого в соответствии с законодательством Российской Федерации.
6. В случае взыскания налога, сбора, пеней, штрафов за счет имущества физического лица, не являющегося денежными средствами, обязанность по уплате налога, сбора, пеней, штрафов считается исполненной с момента реализации такого имущества и погашения задолженности за счет вырученных сумм. Со дня наложения ареста на указанное имущество и до дня перечисления вырученных сумм в бюджетную систему Российской Федерации пени за несвоевременное перечисление налогов, сборов не начисляются.
7. Должностные лица налоговых органов (таможенных органов) не вправе приобретать имущество физического лица, реализуемое в порядке исполнения судебных актов о взыскании налога, сбора, пеней,
штрафов за счет имущества физического лица.
Статья 49. Исполнение обязанности по уплате налогов и сборов (пеней, штрафов) при ликвидации организации
1. Обязанность по уплате налогов и сборов (пеней, штрафов) ликвидируемой организации исполняется ликвидационной комиссией за счет денежных средств указанной организации, в том числе полученных от реализации ее имущества.
2. Если денежных средств ликвидируемой организации, в том числе полученных от реализации ее имущества, недостаточно для исполнения в полном объеме обязанности по уплате налогов и сборов, причитающихся пеней и штрафов, остающаяся задолженность должна быть погашена учредителями (участниками) указанной организации в пределах и порядке, установленном законодательством Российской Федерации. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
3. Очередность исполнения обязанностей по уплате налогов и сборов при ликвидации организации среди расчетов с другими кредиторами такой организации определяется гражданским законодательством Российской Федерации.
4. Суммы излишне уплаченных ликвидируемой организацией или излишне взысканных с этой организации налогов, сборов (пеней, штрафов) подлежат зачету налоговым органом в счет погашения недоимки по иным налогам, сборам и задолженности ликвидируемой организации по пеням, штрафам в порядке, установленном настоящим Кодексом.
Подлежащая зачету сумма излишне уплаченных или излишне взысканных налогов, сборов (пеней, штрафов) распределяется пропорционально недоимке по иным налогам, сборам и задолженности ликвидируемой организации по пеням, штрафам, подлежащим уплате (взысканию) в бюджетную систему Российской Федерации, контроль за исчислением и уплатой которых возложен на налоговые органы.
При отсутствии у ликвидируемой организации задолженности по исполнению обязанности по уплате налогов и сборов, а также по уплате пеней, штрафов сумма излишне уплаченных этой организацией или излишне взысканных налогов, сборов (пеней, штрафов) подлежит возврату этой организации в порядке, установленном настоящим Кодексом, не позднее одного месяца со дня подачи заявления налогоплательщика-организации. (п. 4 в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
5. Положения, предусмотренные настоящей статьей, применяются также при уплате налогов в связи с перемещением товаров через таможенную границу Таможенного союза. (п. 5 введен Таможенным кодексом РФ от 28.05.2003 N 61-ФЗ, в ред. Федеральных законов от 29.07.2004 N 95-ФЗ, от 27.11.2010 N 306-ФЗ)
Статья 50. Исполнение обязанности по уплате налогов и сборов (пеней, штрафов) при реорганизации юридического лица (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
1. Обязанность по уплате налогов реорганизованного юридического лица исполняется его правопреемником (правопреемниками) в порядке, установленном настоящей статьей.
2. Исполнение обязанностей по уплате налогов реорганизованного юридического лица возлагается на его правопреемника (правопреемников) независимо от того, были ли известны до завершения реорганизации правопреемнику (правопреемникам) факты и (или) обстоятельства неисполнения или ненадлежащего исполнения реорганизованным юридическим лицом указанных обязанностей. При этом правопреемник (правопреемники) должен уплатить все пени, причитающиеся по перешедшим к нему обязанностям. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
На правопреемника (правопреемников) реорганизованного юридического лица возлагается также обязанность по уплате причитающихся сумм штрафов, наложенных на юридическое лицо за совершение налоговых правонарушений до завершения его реорганизации. Правопреемник (правопреемники) реорганизованного юридического лица при исполнении возложенных на него настоящей статьей обязанностей по уплате налогов и сборов пользуется всеми правами, исполняет все обязанности в порядке, предусмотренном настоящим Кодексом для налогоплательщиков.
(в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
3. Реорганизация юридического лица не изменяет сроков исполнения его обязанностей по уплате налогов правопреемником (правопреемниками) этого юридического лица.
4. При слиянии нескольких юридических лиц их правопреемником в части исполнения обязанности по уплате налогов признается возникшее в результате такого слияния юридическое лицо. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
5. При присоединении одного юридического лица к другому юридическому лицу правопреемником присоединенного юридического лица в части исполнения обязанности по уплате налогов признается присоединившее его юридическое лицо.
6. При разделении юридические лица, возникшие в результате такого разделения, признаются правопреемниками реорганизованного юридического лица в части исполнения обязанности по уплате налогов.
7. При наличии нескольких правопреемников доля участия каждого из них в исполнении обязанностей реорганизованного юридического лица по уплате налогов определяется в порядке, предусмотренном гражданским законодательством.
Если разделительный баланс не позволяет определить долю правопреемника реорганизованного юридического лица либо исключает возможность исполнения в полном объеме обязанностей по уплате налогов каким-либо правопреемником и такая реорганизация была направлена на неисполнение обязанностей по уплате налогов, то по решению суда вновь возникшие юридические лица могут солидарно исполнять обязанность по уплате налогов реорганизованного лица. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
8. При выделении из состава юридического лица одного или нескольких юридических лиц правопреемства по отношению к реорганизованному юридическому лицу в части исполнения его обязанностей по уплате налогов (пеней, штрафов) не возникает. Если в результате выделения из состава юридического лица одного или нескольких юридических лиц налогоплательщик не имеет возможности исполнить в полном объеме обязанность по уплате налогов (пеней, штрафов) и такая реорганизация была направлена на неисполнение обязанности по уплате налогов (пеней, штрафов), то по решению суда выделившиеся юридические лица могут солидарно исполнять обязанность по уплате налогов (пеней, штрафов) реорганизованного лица. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
9. При преобразовании одного юридического лица в другое правопреемником реорганизованного юридического лица в части исполнения обязанностей по уплате налогов признается вновь возникшее юридическое лицо.
10. Сумма налога (пеней, штрафов), излишне уплаченная юридическим лицом или излишне взысканная до его реорганизации, подлежит зачету налоговым органом в счет исполнения правопреемником (правопреемниками) обязанности реорганизованного юридического лица по погашению недоимки по иным налогам и сборам, задолженности по пеням и штрафам за налоговое правонарушение. Зачет производится не позднее одного месяца со дня завершения реорганизации в порядке, установленном настоящим Кодексом, с учетом особенностей, предусмотренных настоящей статьей. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
Подлежащая зачету сумма излишне уплаченного юридическим лицом или излишне взысканного с него до реорганизации налога, сбора (пеней, штрафов) распределяется пропорционально недоимке по иным налогам, сборам и задолженности реорганизованного юридического лица по пеням и штрафам, подлежащим уплате (взысканию) в бюджетную систему Российской Федерации, контроль за исчислением и уплатой которых возложен на налоговые органы. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
При отсутствии у реорганизуемого юридического лица задолженности по исполнению обязанности по уплате налога, а также по уплате пеней и штрафов сумма излишне уплаченного этим юридическим лицом или излишне взысканного налога (пеней, штрафов) подлежит возврату его правопреемнику (правопреемникам) не позднее одного месяца со дня подачи правопреемником (правопреемниками) заявления в порядке, установленном главой 12 настоящего Кодекса. При этом сумма излишне уплаченного
налога (пеней, штрафов) юридическим лицом или излишне взысканного налога (пеней, штрафов) до его реорганизации возвращается правопреемнику (правопреемникам) реорганизованного юридического лица в соответствии с долей каждого правопреемника, определяемой на основании разделительного баланса. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2006 N 137-ФЗ)
Абзац утратил силу с 1 января 2007 года. - Федеральный закон от 27.07.2006 N 137-ФЗ.
11. Правила настоящей статьи применяются также в отношении исполнения обязанности по уплате сбора при реорганизации юридического лица.
12. Правила, предусмотренные настоящей статьей, применяются также при определении правопреемника (правопреемников) иностранной организации, реорганизованной в соответствии с законодательством иностранного государства. (п. 12 введен Федеральным законом от 09.07.1999 N 154-ФЗ)
13. Положения, предусмотренные настоящей статьей, применяются также при уплате налогов в связи с перемещением товаров через таможенную границу Таможенного союза. (п. 13 введен Таможенным кодексом РФ от 28.05.2003 N 61-ФЗ, в ред. Федеральных законов от 29.07.2004 N 95-ФЗ, от 27.11.2010 N 306-ФЗ)
Статья 51. Исполнение обязанности по уплате налогов и сборов безвестно отсутствующего или недееспособного физического лица
1. Обязанность по уплате налогов и сборов физического лица, признанного судом безвестно отсутствующим, исполняется лицом, уполномоченным органом опеки и попечительства управлять имуществом безвестно отсутствующего.
Лицо, уполномоченное органом опеки и попечительства управлять имуществом безвестно отсутствующего, обязано уплатить всю неуплаченную налогоплательщиком (плательщиком сбора) сумму налогов и сборов, а также причитающиеся на день признания лица безвестно отсутствующим пени и штрафы. Указанные суммы уплачиваются за счет денежных средств физического лица, признанного безвестно отсутствующим. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
2. Обязанность по уплате налогов и сборов физического лица, признанного судом недееспособным, исполняется его опекуном за счет денежных средств этого недееспособного лица. Опекун физического лица, признанного судом недееспособным, обязан уплатить всю не уплаченную налогоплательщиком (плательщиком сбора) сумму налогов и сборов, а также причитающиеся на день признания лица недееспособным пени и штрафы. (п. 2 в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
3. Исполнение обязанности по уплате налогов и сборов физических лиц, признанных безвестно отсутствующими или недееспособными, а также обязанность по уплате причитающихся пеней и штрафов приостанавливается по решению соответствующего налогового органа в случае недостаточности (отсутствия) денежных средств этих физических лиц для исполнения указанной обязанности.
При принятии в установленном порядке решения об отмене признания физического лица безвестно отсутствующим или недееспособным приостановленное исполнение обязанности по уплате налогов и сборов возобновляется со дня принятия указанного решения.
4. Лица, на которых в соответствии с настоящей статьей возлагаются обязанности по уплате налогов и сборов физических лиц, признанных безвестно отсутствующими или недееспособными, пользуются всеми правами, исполняют все обязанности в порядке, предусмотренном настоящим Кодексом для налогоплательщиков и плательщиков сборов, с учетом особенностей, предусмотренных настоящей статьей. Указанные лица при исполнении обязанностей, возложенных на них настоящей статьей, привлекаемые в связи с этим к ответственности за виновное совершение налоговых правонарушений, не вправе уплачивать штрафы, предусмотренные настоящим Кодексом, за счет имущества лица, признанного соответственно безвестно отсутствующим или недееспособным. (п. 4 введен Федеральным законом от 09.07.1999 N 154-ФЗ)
Статья 52. Порядок исчисления налога
(в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
1. Налогоплательщик самостоятельно исчисляет сумму налога, подлежащую уплате за налоговый период, исходя из налоговой базы, налоговой ставки и налоговых льгот, если иное не предусмотрено настоящим Кодексом. (в ред. Федерального закона от 16.11.2011 N 321-ФЗ)
2. В случаях, предусмотренных законодательством Российской Федерации о налогах и сборах, обязанность по исчислению суммы налога может быть возложена на налоговый орган или налогового агента.
В случае, если обязанность по исчислению суммы налога возлагается на налоговый орган, не позднее 30 дней до наступления срока платежа налоговый орган направляет налогоплательщику налоговое уведомление.
3. В налоговом уведомлении должны быть указаны сумма налога, подлежащая уплате, расчет налоговой базы, а также срок уплаты налога.
В налоговом уведомлении могут быть указаны данные по нескольким подлежащим уплате налогам.
Форма налогового уведомления утверждается федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов.
4. Налоговое уведомление может быть передано руководителю организации (ее законному или уполномоченному представителю) или физическому лицу (его законному или уполномоченному представителю) лично под расписку, направлено по почте заказным письмом или передано в электронном виде по телекоммуникационным каналам связи. В случае направления налогового уведомления по почте заказным письмом налоговое уведомление считается полученным по истечении шести дней с даты направления заказного письма.
Форматы и порядок направления налогоплательщику налогового уведомления в электронном виде по телекоммуникационным каналам связи устанавливаются федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов.
5. Сумма налога на прибыль организаций, исчисляемая по консолидированной группе налогоплательщиков, исчисляется ответственным участником этой группы на основании имеющихся у него данных, включая данные, предоставленные иными участниками консолидированной группы. (п. 5 введен Федеральным законом от 16.11.2011 N 321-ФЗ)
До введения в действие глав части второй Налогового кодекса Российской Федерации о налогах и сборах, предусмотренных статьями 12 - 15 части первой НК РФ, ссылки в статье 53 на положения указанного Кодекса приравниваются к ссылкам на акты законодательства Российской Федерации о соответствующих налогах, принятые до дня вступления в силу Федерального закона от 29.07.2004 N 95-ФЗ (статья 3 Федерального закона от 29.07.2004 N 95-ФЗ).
Статья 53. Налоговая база и налоговая ставка, размеры сборов (в ред. Федерального закона от 02.11.2004 N 127-ФЗ)
1. Налоговая база представляет собой стоимостную, физическую или иную характеристики объекта налогообложения. Налоговая ставка представляет собой величину налоговых начислений на единицу измерения налоговой базы. Налоговая база и порядок ее определения, а также налоговые ставки по федеральным налогам и размеры сборов по федеральным сборам устанавливаются настоящим Кодексом. (в ред. Федерального закона от 02.11.2004 N 127-ФЗ)
Абзац утратил силу с 1 января 2007 года. - Федеральный закон от 27.07.2006 N 137-ФЗ.
2. Налоговая база и порядок ее определения по региональным и местным налогам устанавливаются настоящим Кодексом. Налоговые ставки по региональным и местным налогам устанавливаются соответственно законами субъектов Российской Федерации, нормативными правовыми актами представительных органов муниципальных образований в пределах, установленных настоящим Кодексом. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
Статья 54. Общие вопросы исчисления налоговой базы
1. Налогоплательщики-организации исчисляют налоговую базу по итогам каждого налогового периода на основе данных регистров бухгалтерского учета и (или) на основе иных документально подтвержденных данных об объектах, подлежащих налогообложению либо связанных с налогообложением.
При обнаружении ошибок (искажений) в исчислении налоговой базы, относящихся к прошлым налоговым (отчетным) периодам, в текущем налоговом (отчетном) периоде перерасчет налоговой базы и суммы налога производится за период, в котором были совершены указанные ошибки (искажения). (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
В случае невозможности определения периода совершения ошибок (искажений) перерасчет налоговой базы и суммы налога производится за налоговый (отчетный) период, в котором выявлены ошибки (искажения). Налогоплательщик вправе провести перерасчет налоговой базы и суммы налога за налоговый (отчетный) период, в котором выявлены ошибки (искажения), относящиеся к прошлым налоговым (отчетным) периодам, также и в тех случаях, когда допущенные ошибки (искажения) привели к излишней уплате налога. (абзац введен Федеральным законом от 27.07.2006 N 137-ФЗ, в ред. Федерального закона от 26.11.2008 N 224-ФЗ)
2. Индивидуальные предприниматели, нотариусы, занимающиеся частной практикой, адвокаты, учредившие адвокатские кабинеты, исчисляют налоговую базу по итогам каждого налогового периода на основе данных учета доходов и расходов и хозяйственных операций в порядке, определяемом Министерством финансов Российской Федерации. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 29.06.2004 N 58-ФЗ, от 27.07.2006 N 137-ФЗ)
3. Остальные налогоплательщики - физические лица исчисляют налоговую базу на основе получаемых в установленных случаях от организаций и (или) физических лиц сведений о суммах выплаченных им доходов, об объектах налогообложения, а также данных собственного учета полученных доходов, объектов налогообложения, осуществляемого по произвольным формам. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
4. Правила, предусмотренные пунктами 1 и 2 настоящей статьи, распространяются также на налоговых агентов. (п. 4 введен Федеральным законом от 27.07.2006 N 137-ФЗ)
5. В случаях, предусмотренных настоящим Кодексом, налоговые органы исчисляют налоговую базу по итогам каждого налогового периода на основе имеющихся у них данных. (п. 5 введен Федеральным законом от 27.07.2006 N 137-ФЗ)
Статья 55. Налоговый период
1. Под налоговым периодом понимается календарный год или иной период времени применительно к отдельным налогам, по окончании которого определяется налоговая база и исчисляется сумма налога, подлежащая уплате. Налоговый период может состоять из одного или нескольких отчетных периодов. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2006 N 137-ФЗ)
2. Если организация была создана после начала календарного года, первым налоговым периодом для нее является период времени со дня ее создания до конца данного года. При этом днем создания организации признается день ее государственной регистрации.
При создании организации в день, попадающий в период времени с 1 декабря по 31 декабря, первым налоговым периодом для нее является период времени со дня создания до конца календарного года, следующего за годом создания.
3. Если организация была ликвидирована (реорганизована) до конца календарного года, последним налоговым периодом для нее является период времени от начала этого года до дня завершения ликвидации (реорганизации).
Если организация, созданная после начала календарного года, ликвидирована (реорганизована) до конца этого года, налоговым периодом для нее является период времени со дня создания до дня
ликвидации (реорганизации).
Если организация была создана в день, попадающий в период времени с 1 декабря по 31 декабря текущего календарного года, и ликвидирована (реорганизована) до конца календарного года, следующего за годом создания, налоговым периодом для нее является период времени со дня создания до дня ликвидации (реорганизации) данной организации. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
Предусмотренные настоящим пунктом правила не применяются в отношении организаций, из состава которых выделяются либо к которым присоединяются одна или несколько организаций.
4. Правила, предусмотренные пунктами 2 и 3 настоящей статьи, не применяются в отношении тех налогов, по которым налоговый период устанавливается как календарный месяц или квартал. В таких случаях при создании, ликвидации, реорганизации организации изменение отдельных налоговых периодов производится по согласованию с налоговым органом по месту учета налогоплательщика. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
5. Утратил силу с 1 января 2007 года. - Федеральный закон от 27.07.2006 N 137-ФЗ.
Статья 56. Установление и использование льгот по налогам и сборам
1. Льготами по налогам и сборам признаются предоставляемые отдельным категориям налогоплательщиков и плательщиков сборов предусмотренные законодательством о налогах и сборах преимущества по сравнению с другими налогоплательщиками или плательщиками сборов, включая возможность не уплачивать налог или сбор либо уплачивать их в меньшем размере.
Нормы законодательства о налогах и сборах, определяющие основания, порядок и условия применения льгот по налогам и сборам, не могут носить индивидуального характера.
2. Исключен. - Федеральный закон от 09.07.1999 N 154-ФЗ.
2. Налогоплательщик вправе отказаться от использования льготы либо приостановить ее использование на один или несколько налоговых периодов, если иное не предусмотрено настоящим Кодексом. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
До введения в действие глав части второй Налогового кодекса Российской Федерации о налогах и сборах, предусмотренных статьями 12 - 15 части первой НК РФ, ссылки в пункте 3 статьи 56 на положения указанного Кодекса приравниваются к ссылкам на акты законодательства Российской Федерации о соответствующих налогах, принятые до дня вступления в силу Федерального закона от 29.07.2004 N 95-ФЗ (статья 3 Федерального закона от 29.07.2004 N 95-ФЗ).
3. Льготы по федеральным налогам и сборам устанавливаются и отменяются настоящим Кодексом.
Льготы по региональным налогам устанавливаются и отменяются настоящим Кодексом и (или) законами субъектов Российской Федерации о налогах.
Льготы по местным налогам устанавливаются и отменяются настоящим Кодексом и (или) нормативными правовыми актами представительных органов муниципальных образований о налогах (законами городов федерального значения Москвы и Санкт-Петербурга о налогах). (п. 3 введен Федеральным законом от 29.07.2004 N 95-ФЗ)
Статья 57. Сроки уплаты налогов и сборов
1. Сроки уплаты налогов и сборов устанавливаются применительно к каждому налогу и сбору.
Изменение установленного срока уплаты налога и сбора допускается только в порядке, предусмотренном настоящим Кодексом.
2. При уплате налога и сбора с нарушением срока уплаты налогоплательщик (плательщик сбора) уплачивает пени в порядке и на условиях, предусмотренных настоящим Кодексом.
До введения в действие глав части второй Налогового кодекса Российской Федерации о налогах и сборах, предусмотренных статьями 12 - 15 части первой НК РФ, ссылки в пункте 3 статьи 57 на положения указанного Кодекса приравниваются к ссылкам на акты законодательства Российской Федерации о соответствующих налогах, принятые до дня вступления в силу Федерального закона от 29.07.2004 N 95-ФЗ (статья 3 Федерального закона от 29.07.2004 N 95-ФЗ).
3. Сроки уплаты налогов и сборов определяются календарной датой или истечением периода времени, исчисляемого годами, кварталами, месяцами и днями, а также указанием на событие, которое должно наступить или произойти, либо действие, которое должно быть совершено. Сроки совершения действий участниками отношений, регулируемых законодательством о налогах и сборах, устанавливаются настоящим Кодексом применительно к каждому такому действию. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2006 N 137-ФЗ)
4. В случаях, когда расчет налоговой базы производится налоговым органом, обязанность по уплате налога возникает не ранее даты получения налогового уведомления. (п. 4 введен Федеральным законом от 09.07.1999 N 154-ФЗ)
Статья 58. Порядок уплаты налогов и сборов
(в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
1. Уплата налога производится разовой уплатой всей суммы налога либо в ином порядке, предусмотренном настоящим Кодексом и другими актами законодательства о налогах и сборах.
2. Подлежащая уплате сумма налога уплачивается (перечисляется) налогоплательщиком или налоговым агентом в установленные сроки.
3. В соответствии с настоящим Кодексом может предусматриваться уплата в течение налогового периода предварительных платежей по налогу - авансовых платежей. Обязанность по уплате авансовых платежей признается исполненной в порядке, аналогичном для уплаты налога.
В случае уплаты авансовых платежей в более поздние по сравнению с установленными законодательством о налогах и сборах сроки на сумму несвоевременно уплаченных авансовых платежей начисляются пени в порядке, предусмотренном статьей 75 настоящего Кодекса.
Нарушение порядка исчисления и (или) уплаты авансовых платежей не может рассматриваться в качестве основания для привлечения лица к ответственности за нарушение законодательства о налогах и сборах.
4. Уплата налога производится в наличной или безналичной форме.
При отсутствии банка налогоплательщики (налоговые агенты), являющиеся физическими лицами, могут уплачивать налоги через кассу местной администрации либо через организацию федеральной почтовой связи.
В этом случае местная администрация и организация федеральной почтовой связи обязаны:
принимать денежные средства в счет уплаты налогов, правильно и своевременно перечислять их в бюджетную систему Российской Федерации на соответствующий счет Федерального казначейства по каждому налогоплательщику (налоговому агенту). При этом плата за прием денежных средств не взимается;
вести учет принятых в счет уплаты налогов и перечисленных денежных средств в бюджетную систему Российской Федерации по каждому налогоплательщику (налоговому агенту);
выдавать при приеме денежных средств налогоплательщикам (налоговым агентам) квитанции, подтверждающие прием этих денежных средств. Форма квитанции, выдаваемой местной администрацией, утверждается федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов;
представлять в налоговые органы (должностным лицам налоговых органов) по их запросам документы, подтверждающие прием от налогоплательщиков (налоговых агентов) денежных средств в счет
уплаты налогов и их перечисление в бюджетную систему Российской Федерации.
Денежные средства, принятые местной администрацией от налогоплательщика (налогового агента) в наличной форме, в течение пяти дней со дня их приема подлежат внесению в банк или организацию федеральной почтовой связи для их перечисления в бюджетную систему Российской Федерации на соответствующий счет Федерального казначейства.
В случае, если в связи со стихийным бедствием или иным обстоятельством непреодолимой силы денежные средства, принятые от налогоплательщика (налогового агента), не могут быть внесены в установленный срок в банк или организацию федеральной почтовой связи для их перечисления в бюджетную систему Российской Федерации, указанный срок продлевается до устранения таких обстоятельств.
За неисполнение или ненадлежащее исполнение предусмотренных настоящим пунктом обязанностей местная администрация и организация федеральной почтовой связи несут ответственность в соответствии с законодательством Российской Федерации.
Применение мер ответственности не освобождает местную администрацию и организацию федеральной почтовой связи от обязанности перечислить в бюджетную систему Российской Федерации денежные средства, принятые от налогоплательщиков (налоговых агентов) в счет уплаты и перечисления сумм налогов.
5. Конкретный порядок уплаты налога устанавливается в соответствии с настоящей статьей применительно к каждому налогу.
Порядок уплаты федеральных налогов устанавливается настоящим Кодексом.
Порядок уплаты региональных и местных налогов устанавливается соответственно законами субъектов Российской Федерации и нормативными правовыми актами представительных органов муниципальных образований в соответствии с настоящим Кодексом.
6. Налогоплательщик обязан уплатить налог в течение одного месяца со дня получения налогового уведомления, если более продолжительный период времени для уплаты налога не указан в этом налоговом уведомлении.
7. Правила, предусмотренные настоящей статьей, применяются также в отношении порядка уплаты сборов (пеней и штрафов).
8. Правила, предусмотренные пунктами 2 - 6 настоящей статьи, применяются также в отношении порядка уплаты авансовых платежей.
КонсультантПлюс: примечание. О признании безнадежными к взысканию и списании недоимки по налогам (сборам) (в том числе
отмененным), задолженности по пеням и штрафам, образовавшихся у физических лиц по состоянию на 1 января 2009 года, см. статью 4 Федерального закона от 21.11.2011 N 330-ФЗ.
О признании безнадежной к взысканию недоимки, задолженности по пеням и штрафам, числящихся по состоянию на 1 января 2010 года за организациями, которые отвечают признакам недействующего юридического лица, см. статью 8 Федерального закона от 27.07.2010 N 229-ФЗ.
Статья 59. Признание недоимки и задолженности по пеням и штрафам безнадежными к взысканию и их списание
(в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
1. Безнадежными к взысканию признаются недоимка, задолженность по пеням и штрафам, числящиеся за отдельными налогоплательщиками, плательщиками сборов и налоговыми агентами, уплата и (или) взыскание которых оказались невозможными в случаях:
1) ликвидации организации в соответствии с законодательством Российской Федерации - в части недоимки, задолженности по пеням и штрафам, не погашенных по причине недостаточности имущества организации и (или) невозможности их погашения учредителями (участниками) указанной организации в пределах и порядке, которые установлены законодательством Российской Федерации;
2) признания банкротом индивидуального предпринимателя в соответствии с Федеральным законом от 26 октября 2002 года N 127-ФЗ "О несостоятельности (банкротстве)" - в части недоимки, задолженности по пеням и штрафам, не погашенных по причине недостаточности имущества должника;
3) смерти физического лица или объявления его умершим в порядке, установленном гражданским процессуальным законодательством Российской Федерации, - по всем налогам и сборам, а в части налогов, указанных в пункте 3 статьи 14 и статье 15 настоящего Кодекса, - в размере, превышающем стоимость его наследственного имущества, в том числе в случае перехода наследства в собственность Российской Федерации;
4) принятия судом акта, в соответствии с которым налоговый орган утрачивает возможность взыскания недоимки, задолженности по пеням и штрафам в связи с истечением установленного срока их взыскания, в том числе вынесения им определения об отказе в восстановлении пропущенного срока подачи заявления в суд о взыскании недоимки, задолженности по пеням и штрафам;
5) в иных случаях, предусмотренных законодательством Российской Федерации о налогах и сборах.
2. Органами, в компетенцию которых входит принятие решения о признании недоимки, задолженности по пеням и штрафам безнадежными к взысканию и их списании, являются:
1) налоговые органы по месту нахождения организации или месту жительства физического лица (за исключением случаев, предусмотренных подпунктами 2 и 3 настоящего пункта) - при наличии обстоятельств, предусмотренных подпунктами 1 - 3 пункта 1 настоящей статьи;
2) налоговые органы по месту учета налогоплательщика, плательщика сбора или налогового агента (за исключением случая, предусмотренного подпунктом 3 настоящего пункта) - при наличии обстоятельств, предусмотренных подпунктами 4 и 5 пункта 1 настоящей статьи;
3) таможенные органы, определяемые федеральным органом исполнительной власти, уполномоченным в области таможенного дела, - по налогам, пеням, штрафам, подлежащим уплате в связи с перемещением товаров через таможенную границу Таможенного союза. (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
3. Законами субъектов Российской Федерации, нормативными правовыми актами представительных органов муниципальных образований могут быть установлены дополнительные основания признания безнадежными к взысканию недоимки по региональным и местным налогам, задолженности по пеням и штрафам по этим налогам.
Положения пункта 4 статьи 59 применяются также к суммам налога, сбора, пеней и штрафов, списанным со счетов налогоплательщиков, плательщиков сборов, налоговых агентов, но не перечисленным банками в бюджетную систему РФ до дня вступления в силу Федерального закона от 27.07.2010 N 229-ФЗ (пункт 7 статьи 10 Федерального закона от 27.07.2010 N 229-ФЗ).
4. Суммы налогов, сборов, пеней и штрафов, списанные со счетов налогоплательщиков, плательщиков сборов, налоговых агентов в банках, но не перечисленные в бюджетную систему Российской Федерации, признаются безнадежными к взысканию и списываются в соответствии с настоящей статьей в случае, если на момент принятия решения о признании указанных сумм безнадежными к взысканию и их списании соответствующие банки ликвидированы.
5. Порядок списания недоимки и задолженности по пеням и штрафам, признанных безнадежными к взысканию, а также перечень документов, подтверждающих обстоятельства, предусмотренные пунктом 1 настоящей статьи, утверждаются федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов, федеральным органом исполнительной власти, уполномоченным в области таможенного дела (в части налогов, пеней, штрафов, подлежащих уплате в связи с перемещением товаров через таможенную границу Таможенного союза). (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
6. Правила, предусмотренные настоящей статьей, применяются также при списании безнадежной задолженности по процентам, предусмотренным главой 9, а также статьей 176.1 настоящего Кодекса.
Статья 60. Обязанности банков по исполнению поручений на перечисление налогов и сборов (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
1. Банки обязаны исполнять поручение налогоплательщика на перечисление налога в бюджетную систему Российской Федерации на соответствующий счет Федерального казначейства (далее в настоящей статье - поручение налогоплательщика), а также поручение налогового органа на перечисление налога в бюджетную систему Российской Федерации (далее в настоящей статье - поручение налогового органа) за счет денежных средств налогоплательщика или налогового агента в очередности, установленной гражданским законодательством Российской Федерации. (п. 1 в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
2. Поручение налогоплательщика или поручение налогового органа исполняется банком в течение одного операционного дня, следующего за днем получения такого поручения, если иное не предусмотрено настоящим Кодексом. При этом плата за обслуживание по указанным операциям не взимается.
При предъявлении физическим лицом поручения на перечисление налога в обособленное подразделение банка, не имеющее корреспондентского счета (субсчета), срок, установленный абзацем первым настоящего пункта для исполнения банком поручения налогоплательщика, продлевается в установленном порядке на время доставки такого поручения организацией федеральной почтовой связи в обособленное подразделение банка, имеющее корреспондентский счет (субсчет), но не более чем на пять операционных дней. (п. 2 в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
3. При наличии денежных средств на счете налогоплательщика или остатка его электронных денежных средств банки не вправе задерживать исполнение поручения налогоплательщика и поручения налогового органа. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2006 N 137-ФЗ, от 27.06.2011 N 162-ФЗ)
3.1. При невозможности исполнения поручения налогоплательщика или поручения налогового органа в срок, установленный настоящим Кодексом, в связи с отсутствием (недостаточностью) денежных средств на корреспондентском счете банка, открытом в учреждении Центрального банка Российской Федерации, банк обязан в течение дня, следующего за днем истечения установленного настоящим Кодексом срока исполнения поручения, сообщить о неисполнении (частичном исполнении) поручения налогоплательщика в налоговый орган по месту нахождения банка и налогоплательщику, а о неисполнении (частичном исполнении) поручения налогового органа - в налоговый орган, который направил это поручение, и в налоговый орган по месту нахождения банка (его обособленных подразделений). (п. 3.1 введен Федеральным законом от 27.07.2006 N 137-ФЗ)
4. За неисполнение или ненадлежащее исполнение предусмотренных настоящей статьей обязанностей банки несут ответственность, установленную настоящим Кодексом.
Применение мер ответственности не освобождает банк от обязанности перечислить в бюджетную систему Российской Федерации сумму налога. В случае неисполнения банком указанной обязанности в установленный срок к этому банку применяются меры по взысканию неперечисленных сумм налога (сбора) за счет денежных средств в порядке, аналогичном порядку, предусмотренному статьей 46 настоящего Кодекса, а за счет иного имущества - в порядке, предусмотренном статьей 47 настоящего Кодекса. (абзац введен Федеральным законом от 09.07.1999 N 154-ФЗ, в ред. Федеральных законов от 04.11.2005 N 137-ФЗ, от 27.07.2006 N 137-ФЗ)
4.1. Неоднократное нарушение указанных обязанностей в течение одного календарного года является основанием для обращения налогового органа в Центральный банк Российской Федерации с ходатайством об отзыве лицензии на осуществление банковских операций. (в ред. Федеральных законов от 27.07.2006 N 137-ФЗ, от 27.07.2010 N 229-ФЗ)
4.2. Требование о перечислении налога в бюджетную систему Российской Федерации (далее в настоящей статье - требование о перечислении налога) должно быть направлено в банк в электронном виде по телекоммуникационным каналам связи не позднее трех месяцев со дня выявления не перечисленной в бюджетную систему Российской Федерации суммы налога и составления налоговым органом документа о выявлении не перечисленной банком в бюджетную систему Российской Федерации суммы налога.
Требованием о перечислении налога признается уведомление банка о неперечисленной сумме налога, а также об обязанности перечислить эту сумму налога в установленный срок.
Форматы требования о перечислении налога, а также порядок направления этого требования в электронном виде утверждаются федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов. (пп. 4.2 введен Федеральным законом от 27.07.2010 N 229-ФЗ)
5. Правила, установленные настоящей статьей, применяются также в отношении обязанности банков по исполнению поручений налоговых агентов, плательщиков сборов и распространяются на перечисление в бюджетную систему Российской Федерации сборов, пеней и штрафов. (п. 5 в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
6. Правила, установленные настоящей статьей, также применяются при исполнении банком поручений местных администраций и организаций федеральной почтовой связи на перечисление в бюджетную систему Российской Федерации на соответствующий счет Федерального казначейства денежных средств, принятых от физических лиц - налогоплательщиков (налоговых агентов, плательщиков сборов). (п. 6 введен Федеральным законом от 27.07.2006 N 137-ФЗ)
7. При исполнении банками поручений по возврату налогоплательщикам, налоговым агентам и плательщикам сборов сумм излишне уплаченных (взысканных) налогов, сборов, пеней и штрафов плата за обслуживание по указанным операциям не взимается. (п. 7 введен Федеральным законом от 27.07.2006 N 137-ФЗ)
Глава 9. ИЗМЕНЕНИЕ СРОКА УПЛАТЫ НАЛОГА И СБОРА, А ТАКЖЕ ПЕНИ И ШТРАФА
(в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Статья 61. Общие условия изменения срока уплаты налога и сбора, а также пени и штрафа (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2006 N 137-ФЗ, от 27.07.2010 N 229-ФЗ)
1. Изменением срока уплаты налога и сбора признается перенос установленного срока уплаты налога и сбора на более поздний срок.
2. Изменение срока уплаты налога и сбора допускается в порядке, установленном настоящей главой. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
Срок уплаты налога и (или) сбора может быть изменен в отношении всей подлежащей уплате суммы налога и (или) сбора либо ее части (далее в настоящей главе - сумма задолженности) с начислением процентов на сумму задолженности, если иное не предусмотрено настоящей главой. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Изменение срока уплаты государственной пошлины осуществляется с учетом особенностей, предусмотренных главой 25.3 настоящего Кодекса. (абзац введен Федеральным законом от 27.07.2006 N 137-ФЗ)
3. Изменение срока уплаты налога и сбора осуществляется в форме отсрочки, рассрочки, инвестиционного налогового кредита. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
3.1. Лицо, претендующее на изменение срока уплаты налога и (или) сбора (далее в настоящей главе - заинтересованное лицо), вправе одновременно с заявлением о предоставлении отсрочки или рассрочки по уплате налога и (или) сбора подать заявление о предоставлении инвестиционного налогового кредита.
При рассмотрении заявления заинтересованного лица о предоставлении ему отсрочки или рассрочки по уплате налога и (или) сбора и заявления о предоставлении инвестиционного налогового кредита орган, уполномоченный принимать решения об изменении сроков уплаты налогов и сборов, вправе предложить указанному лицу предусмотренные настоящей главой иные условия предоставления отсрочки или рассрочки по уплате налога и (или) сбора и инвестиционного налогового кредита, которые принимаются по согласованию с заинтересованным лицом. (п. 3.1 введен Федеральным законом от 27.07.2010 N 229-ФЗ)
4. Изменение срока уплаты налога и сбора не отменяет существующей и не создает новой обязанности по уплате налога и сбора.
5. Изменение срока уплаты налога и сбора может быть по решению органов, указанных в статье 63 настоящего Кодекса, обеспечено залогом имущества в соответствии со статьей 73 настоящего Кодекса либо поручительством в соответствии со статьей 74 настоящего Кодекса, если иное не предусмотрено настоящей главой. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2010 N 229-ФЗ)
6. Изменение срока уплаты налогов, предусмотренных специальными налоговыми режимами, производится в порядке, предусмотренном настоящей главой. (в ред. Федеральных законов от 29.06.2004 N 58-ФЗ, от 27.07.2006 N 137-ФЗ)
Положения настоящей главы применяются также при предоставлении отсрочки или рассрочки по уплате пени и штрафа. (абзац введен Федеральным законом от 27.07.2010 N 229-ФЗ) (п. 6 введен Федеральным законом от 09.07.1999 N 154-ФЗ)
7. Утратил силу с 1 января 2007 года. - Федеральный закон от 27.07.2006 N 137-ФЗ.
8. Изменение срока уплаты налога и сбора, а также пени и штрафа налоговыми органами осуществляется в порядке, определяемом федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов. (п. 8 введен Федеральным законом от 30.12.2006 N 268-ФЗ, в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
9. Действие настоящей главы не распространяется на налоговых агентов. (п. 9 введен Федеральным законом от 27.07.2010 N 229-ФЗ)
Статья 62. Обстоятельства, исключающие изменение срока уплаты налога и сбора (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
1. Срок уплаты налога и (или) сбора не может быть изменен, если в отношении заинтересованного лица: (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
1) возбуждено уголовное дело по признакам преступления, связанного с нарушением законодательства о налогах и сборах;
2) проводится производство по делу о налоговом правонарушении либо по делу об административном правонарушении в области налогов и сборов, таможенного дела в части налогов, подлежащих уплате в связи с перемещением товаров через таможенную границу Таможенного союза; (в ред. Федеральных законов от 29.07.2004 N 95-ФЗ, от 27.11.2010 N 306-ФЗ)
3) имеются достаточные основания полагать, что это лицо воспользуется таким изменением для сокрытия своих денежных средств или иного имущества, подлежащего налогообложению, либо это лицо собирается выехать за пределы Российской Федерации на постоянное жительство;
4) в течение трех лет, предшествующих дню подачи этим лицом заявления об изменении срока уплаты налога и (или) сбора, органом, указанным в статье 63 настоящего Кодекса, было вынесено решение о прекращении действия ранее предоставленной отсрочки, рассрочки или инвестиционного налогового кредита в связи с нарушением условий соответствующего изменения срока уплаты налога и (или) сбора. (пп. 4 введен Федеральным законом от 27.07.2010 N 229-ФЗ)
2. При наличии обстоятельств, указанных в пункте 1 настоящей статьи, решение об изменении срока уплаты налога и (или) сбора не может быть вынесено, а вынесенное решение подлежит отмене. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2010 N 229-ФЗ)
Об отмене вынесенного решения в трехдневный срок письменно уведомляются заинтересованное лицо и налоговый орган по месту учета этого лица.
Заинтересованное лицо вправе обжаловать такое решение в порядке, установленном настоящим Кодексом.
3. В отношении налога на прибыль организаций, уплачиваемого по консолидированной группе
налогоплательщиков, изменение срока уплаты налога не производится. (п. 3 введен Федеральным законом от 16.11.2011 N 321-ФЗ)
Статья 63. Органы, уполномоченные принимать решения об изменении сроков уплаты налогов и сборов
(в ред. Федерального закона от 29.06.2004 N 58-ФЗ)
1. Органами, в компетенцию которых входит принятие решений об изменении сроков уплаты налогов и сборов (далее - уполномоченные органы), являются:
1) по федеральным налогам и сборам - федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов (за исключением случаев, предусмотренных подпунктами 3, 4, 6 и 7 настоящего пункта, пунктами 2, 4 и 5 настоящей статьи); (в ред. Федеральных законов от 29.07.2004 N 95-ФЗ, от 26.11.2008 N 224-ФЗ, от 24.07.2009 N 213-ФЗ, от 27.07.2010 N 229-ФЗ)
2) по региональным и местным налогам - налоговые органы по месту нахождения (жительства) заинтересованного лица (за исключением случая, предусмотренного подпунктом 7 настоящего пункта). Решения об изменении сроков уплаты налогов принимаются по согласованию с соответствующими финансовыми органами субъектов Российской Федерации, муниципальных образований (за исключением случая, предусмотренного подпунктом 7 настоящего пункта и пунктом 3 настоящей статьи); (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
3) по налогам, подлежащим уплате в связи с перемещением товаров через таможенную границу Таможенного союза, - федеральный орган исполнительной власти, уполномоченный в области таможенного дела, или уполномоченные им таможенные органы; (в ред. Федеральных законов от 29.07.2004 N 95-ФЗ, от 26.06.2008 N 103-ФЗ, от 27.11.2010 N 306-ФЗ)
4) по государственной пошлине - органы (должностные лица), уполномоченные в соответствии с главой 25.3 настоящего Кодекса совершать юридически значимые действия, за которые подлежит уплате государственная пошлина; (в ред. Федеральных законов от 02.11.2004 N 127-ФЗ, от 27.07.2006 N 137-ФЗ)
5) утратил силу с 1 января 2010 года. - Федеральный закон от 24.07.2009 N 213-ФЗ;
6) по налогу на доходы физических лиц, подлежащему уплате физическими лицами, не являющимися индивидуальными предпринимателями, в части доходов, при получении которых налог не удерживается налоговыми агентами, - налоговые органы по месту жительства этих лиц. Решения об изменении сроков уплаты налога с указанных доходов принимаются в части сумм, подлежащих зачислению в бюджеты субъектов Российской Федерации, местные бюджеты, по согласованию с финансовыми органами соответствующих субъектов Российской Федерации и муниципальных образований; (пп. 6 введен Федеральным законом от 27.07.2010 N 229-ФЗ)
7) по налогу на прибыль организаций по налоговой ставке, установленной для зачисления указанного налога в бюджеты субъектов Российской Федерации, и региональным налогам в части решений об изменении сроков уплаты указанных налогов в форме инвестиционного налогового кредита - органы, уполномоченные на это законодательством субъектов Российской Федерации. (пп. 7 введен Федеральным законом от 27.07.2010 N 229-ФЗ)
2. Если в соответствии с бюджетным законодательством Российской Федерации федеральные налоги или сборы подлежат зачислению в федеральный бюджет и (или) бюджеты субъектов Российской Федерации, местные бюджеты, сроки уплаты таких налогов или сборов (за исключением государственной пошлины) изменяются на основании решений уполномоченных органов, указанных в пункте 1 настоящей статьи, в части сумм, подлежащих зачислению в бюджеты субъектов Российской Федерации, местные бюджеты, по согласованию с финансовыми органами соответствующих субъектов Российской Федерации, муниципальных образований. (в ред. Федеральных законов от 29.07.2004 N 95-ФЗ, от 27.07.2006 N 137-ФЗ, от 27.07.2010 N 229-ФЗ)
3. Если в соответствии с законодательством субъектов Российской Федерации региональные налоги подлежат зачислению в бюджеты субъектов Российской Федерации и (или) местные бюджеты, сроки уплаты таких налогов изменяются на основании решений налоговых органов по месту нахождения (жительства) заинтересованных лиц в части сумм, подлежащих зачислению в:
бюджеты субъектов Российской Федерации, - по согласованию с финансовыми органами соответствующих субъектов Российской Федерации;
местные бюджеты, - по согласованию с финансовыми органами соответствующих муниципальных образований.
4. В случае, предусмотренном абзацем вторым пункта 1 статьи 64 настоящего Кодекса, решение об изменении сроков уплаты федеральных налогов и сборов принимается Правительством Российской Федерации. (п. 4 введен Федеральным законом от 27.07.2006 N 137-ФЗ)
5. В случае, предусмотренном статьей 64.1 настоящего Кодекса, решение об изменении сроков уплаты федеральных налогов принимается министром финансов Российской Федерации. (п. 5 введен Федеральным законом от 26.11.2008 N 224-ФЗ)
Статья 64. Порядок и условия предоставления отсрочки или рассрочки по уплате налога и сбора
1. Отсрочка или рассрочка по уплате налога представляет собой изменение срока уплаты налога при наличии оснований, предусмотренных настоящей главой, на срок, не превышающий один год, соответственно с единовременной или поэтапной уплатой суммы задолженности. (в ред. Федеральных законов от 26.11.2008 N 224-ФЗ, от 27.07.2010 N 229-ФЗ)
Отсрочка или рассрочка по уплате федеральных налогов в части, зачисляемой в федеральный бюджет, на срок более одного года, но не превышающий три года, может быть предоставлена по решению Правительства Российской Федерации.
В случае, предусмотренном статьей 64.1 настоящего Кодекса, отсрочка или рассрочка по уплате федеральных налогов на срок, не превышающий пять лет, может быть предоставлена по решению министра финансов Российской Федерации. (абзац введен Федеральным законом от 26.11.2008 N 224-ФЗ) (п. 1 в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
2. Отсрочка или рассрочка по уплате налога может быть предоставлена заинтересованному лицу, финансовое положение которого не позволяет уплатить этот налог в установленный срок, однако имеются достаточные основания полагать, что возможность уплаты указанным лицом такого налога возникнет в течение срока, на который предоставляется отсрочка или рассрочка, при наличии хотя бы одного из следующих оснований:
1) причинение этому лицу ущерба в результате стихийного бедствия, технологической катастрофы или иных обстоятельств непреодолимой силы;
2) непредоставление (несвоевременное предоставление) бюджетных ассигнований и (или) лимитов бюджетных обязательств заинтересованному лицу и (или) недоведение (несвоевременное доведение) предельных объемов финансирования расходов до заинтересованного лица - получателя бюджетных средств в объеме, достаточном для своевременного исполнения этим лицом обязанности по уплате налога, а также неперечисление (несвоевременное перечисление) заинтересованному лицу из бюджета в объеме, достаточном для своевременного исполнения этим лицом обязанности по уплате налога, денежных средств, в том числе в счет оплаты оказанных этим лицом услуг (выполненных работ, поставленных товаров) для государственных, муниципальных нужд;
3) угроза возникновения признаков несостоятельности (банкротства) заинтересованного лица в случае единовременной уплаты им налога;
4) имущественное положение физического лица (без учета имущества, на которое в соответствии с законодательством Российской Федерации не может быть обращено взыскание) исключает возможность единовременной уплаты налога;
5) производство и (или) реализация товаров, работ или услуг заинтересованным лицом носит сезонный характер;
6) при наличии оснований для предоставления отсрочки или рассрочки по уплате налогов, подлежащих уплате в связи с перемещением товаров через таможенную границу Таможенного союза,
установленных таможенным законодательством Таможенного союза и законодательством Российской Федерации о таможенном деле. (в ред. Федерального закона от 27.11.2010 N 306-ФЗ) (п. 2 в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
2.1. При наличии оснований, указанных в подпунктах 1, 3 - 6 пункта 2 настоящей статьи, отсрочка или рассрочка по уплате налога может быть предоставлена организации на сумму, не превышающую стоимость ее чистых активов, физическому лицу - на сумму, не превышающую стоимость его имущества, за исключением имущества, на которое в соответствии с законодательством Российской Федерации не может быть обращено взыскание. (п. 2.1 введен Федеральным законом от 27.07.2010 N 229-ФЗ)
3. Отсрочка или рассрочка по уплате налога может быть предоставлена по одному или нескольким налогам. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
4. Если отсрочка или рассрочка по уплате налога предоставлена по основаниям, указанным в подпунктах 3, 4 и 5 пункта 2 настоящей статьи, на сумму задолженности начисляются проценты исходя из ставки, равной одной второй ставки рефинансирования Центрального банка Российской Федерации, действовавшей за период отсрочки или рассрочки, если иное не предусмотрено таможенным законодательством Таможенного союза и законодательством Российской Федерации о таможенном деле в отношении налогов, подлежащих уплате в связи с перемещением товаров через таможенную границу Таможенного союза. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.11.2010 N 306-ФЗ)
Если отсрочка или рассрочка по уплате налогов предоставлена по основаниям, указанным в подпунктах 1 и 2 пункта 2 настоящей статьи, на сумму задолженности проценты не начисляются.
5. Заявление о предоставлении отсрочки или рассрочки по уплате налога подается заинтересованным лицом в соответствующий уполномоченный орган. Копия указанного заявления в пятидневный срок со дня его подачи в уполномоченный орган направляется заинтересованным лицом в налоговый орган по месту его учета. К заявлению о предоставлении отсрочки или рассрочки по уплате налога прилагаются следующие документы:
1) справка налогового органа по месту учета этого лица о состоянии его расчетов по налогам, сборам, пеням и штрафам;
2) справка налогового органа по месту учета этого лица, содержащая перечень всех открытых указанному лицу счетов в банках;
3) справки банков о ежемесячных оборотах денежных средств за каждый месяц из предшествующих подаче указанного заявления шести месяцев по счетам этого лица в банках, а также о наличии его расчетных документов, помещенных в соответствующую картотеку неоплаченных расчетных документов, либо об их отсутствии в этой картотеке;
4) справки банков об остатках денежных средств на всех счетах этого лица в банках;
5) перечень контрагентов - дебиторов этого лица с указанием цен договоров, заключенных с соответствующими контрагентами - дебиторами (размеров иных обязательств и оснований их возникновения), и сроков их исполнения, а также копии данных договоров (документов, подтверждающих наличие иных оснований возникновения обязательства);
6) обязательство этого лица, предусматривающее на период изменения срока уплаты налога соблюдение условий, на которых принимается решение о предоставлении отсрочки или рассрочки, а также предполагаемый им график погашения задолженности;
7) документы, подтверждающие наличие оснований изменения срока уплаты налога, указанные в пункте 5.1 настоящей статьи. (п. 5 в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
5.1. К заявлению о предоставлении отсрочки или рассрочки по уплате налога по основанию, указанному в подпункте 1 пункта 2 настоящей статьи, прилагаются заключение о факте наступления в
отношении заинтересованного лица обстоятельств непреодолимой силы, являющихся основанием для его обращения с этим заявлением, а также акт оценки причиненного этому лицу ущерба в результате указанных обстоятельств, составленные органом исполнительной власти (государственным органом, органом местного самоуправления) или организацией, уполномоченными в области гражданской обороны, защиты населения и территорий от чрезвычайных ситуаций.
К заявлению о предоставлении отсрочки или рассрочки по уплате налога заинтересованному лицу - получателю бюджетных средств по основанию, указанному в подпункте 2 пункта 2 настоящей статьи, прилагается документ финансового органа и (или) главного распорядителя (распорядителя) бюджетных средств, содержащий сведения о сумме бюджетных ассигнований и (или) лимитов бюджетных обязательств, которые не предоставлены (несвоевременно предоставлены) указанному лицу, и (или) о сумме предельных объемов финансирования расходов, которые не доведены (несвоевременно доведены) до этого лица в объеме, достаточном для своевременного исполнения им обязанности по уплате налога.
К заявлению о предоставлении отсрочки или рассрочки по уплате налога по основанию, указанному в подпункте 2 пункта 2 настоящей статьи, заинтересованному лицу, которому не перечислены (несвоевременно перечислены) денежные средства из бюджета в объеме, достаточном для своевременного исполнения им обязанности по уплате налога, в том числе в счет оказанных этим лицом услуг (выполненных работ, поставленных товаров) для государственных, муниципальных нужд, прилагается документ получателя бюджетных средств, содержащий сведения о сумме денежных средств, которая не перечислена (несвоевременно перечислена) этому лицу из бюджета в объеме, достаточном для своевременного исполнения им обязанности по уплате налога, либо документ государственного, муниципального заказчика, содержащий сведения о сумме денежных средств, которая не перечислена (несвоевременно перечислена) этому лицу в объеме, достаточном для своевременного исполнения им обязанности по уплате налога, в счет оплаты оказанных таким лицом услуг (выполненных работ, поставленных товаров) для государственных, муниципальных нужд.
Наличие основания, указанного в подпункте 3 пункта 2 настоящей статьи, устанавливается по результатам анализа финансового состояния хозяйствующего субъекта, проведенного федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов, в соответствии с методикой, утверждаемой федеральным органом исполнительной власти, уполномоченным осуществлять функции по выработке государственной политики и нормативно-правовому регулированию в сфере несостоятельности (банкротства) и финансового оздоровления.
К заявлению о предоставлении отсрочки или рассрочки по уплате налога по основанию, указанному в подпункте 4 пункта 2 настоящей статьи, прилагаются сведения о движимом и недвижимом имуществе физического лица (за исключением имущества, на которое в соответствии с законодательством Российской Федерации не может быть обращено взыскание).
К заявлению о предоставлении отсрочки или рассрочки по уплате налога по основанию, указанному в подпункте 5 пункта 2 настоящей статьи, прилагается составленный заинтересованным лицом документ, подтверждающий, что в общем доходе от реализации товаров (работ, услуг) такого лица доля его дохода от отраслей и видов деятельности, включенных в утверждаемый Правительством Российской Федерации перечень отраслей и видов деятельности, имеющих сезонный характер, составляет не менее 50 процентов. (п. 5.1 введен Федеральным законом от 27.07.2010 N 229-ФЗ)
5.2. В заявлении о предоставлении отсрочки или рассрочки по уплате налога заинтересованное лицо принимает на себя обязательство уплатить проценты, начисленные на сумму задолженности в соответствии с настоящей главой. (п. 5.2 введен Федеральным законом от 27.07.2010 N 229-ФЗ)
5.3. По требованию уполномоченного органа заинтересованным лицом представляются документы об имуществе, которое может быть предметом залога, либо поручительство. (п. 5.3 введен Федеральным законом от 27.07.2010 N 229-ФЗ)
6. Решение о предоставлении отсрочки или рассрочки по уплате налога или об отказе в ее предоставлении принимается уполномоченным органом в течение 30 дней со дня получения заявления заинтересованного лица. (в ред. Федеральных законов от 29.07.2004 N 95-ФЗ, от 27.07.2006 N 137-ФЗ, от 24.07.2009 N 213-ФЗ, от 27.07.2010 N 229-ФЗ)
По ходатайству заинтересованного лица уполномоченный орган вправе принять решение о временном (на период рассмотрения заявления о предоставлении отсрочки или рассрочки) приостановлении уплаты суммы задолженности заинтересованным лицом. Копия такого решения представляется заинтересованным лицом в налоговый орган по месту его учета в пятидневный срок со дня принятия решения.
Решение о предоставлении отсрочки или рассрочки по уплате налога принимается уполномоченным органом в срок, установленный абзацем первым настоящего пункта, по согласованию с финансовыми органами в соответствии со статьей 63 настоящего Кодекса. (абзац введен Федеральным законом от 27.07.2010 N 229-ФЗ)
7. Утратил силу. - Федеральный закон от 27.07.2010 N 229-ФЗ.
8. Решение о предоставлении отсрочки или рассрочки по уплате налога должно содержать указание на сумму задолженности, налог, по уплате которого предоставляется отсрочка или рассрочка, сроки и порядок уплаты суммы задолженности и начисляемых процентов, а также в соответствующих случаях документы об имуществе, которое является предметом залога, либо поручительство.
Решение о предоставлении отсрочки или рассрочки по уплате налога вступает в действие со дня, установленного в этом решении. При этом причитающиеся пени за все время со дня, установленного для уплаты налога, до дня вступления в силу этого решения включаются в сумму задолженности, если указанный срок уплаты предшествует дню вступления этого решения в силу.
Если отсрочка или рассрочка по уплате налога предоставляется под залог имущества, решение о ее предоставлении вступает в действие только после заключения договора о залоге имущества в порядке, предусмотренном статьей 73 настоящего Кодекса.
Абзац утратил силу. - Федеральный закон от 27.07.2010 N 229-ФЗ.
9. Решение об отказе в предоставлении отсрочки или рассрочки по уплате налога должно быть мотивированным. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
Абзац утратил силу. - Федеральный закон от 27.07.2010 N 229-ФЗ.
Решение об отказе в предоставлении отсрочки или рассрочки по уплате налога может быть обжаловано заинтересованным лицом в порядке, установленном законодательством Российской Федерации.
10. Копия решения о предоставлении отсрочки или рассрочки по уплате налога или об отказе в ее предоставлении направляется уполномоченным органом в трехдневный срок со дня принятия такого решения заинтересованному лицу и в налоговый орган по месту учета этого лица.
11. Утратил силу. - Таможенный кодекс РФ от 28.05.2003 N 61-ФЗ.
12. Законами субъектов Российской Федерации и нормативными правовыми актами представительных органов муниципальных образований могут быть установлены дополнительные основания и иные условия предоставления отсрочки и рассрочки уплаты соответственно региональных и местных налогов, пеней и штрафов. (в ред. Федеральных законов от 29.07.2004 N 95-ФЗ, от 27.07.2010 N 229-ФЗ)
13. Правила настоящей статьи применяются также в отношении порядка и условий предоставления отсрочки или рассрочки по уплате сборов, если иное не предусмотрено законодательством Российской Федерации о налогах и сборах. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2010 N 229-ФЗ)
Решения об изменении сроков уплаты федеральных налогов в случае, предусмотренном данной статьей, могли быть приняты до 1 января 2010 года (Федеральный закон от 26.11.2008 N 224-ФЗ).
Статья 64.1. Порядок и условия предоставления отсрочки или рассрочки по уплате федеральных налогов по решению министра финансов Российской Федерации
(введена Федеральным законом от 26.11.2008 N 224-ФЗ)
1. Отсрочка или рассрочка по уплате одного или нескольких федеральных налогов, а также пеней и штрафов по федеральным налогам может быть предоставлена по решению министра финансов Российской Федерации с учетом особенностей, предусмотренных настоящей статьей.
Отсрочка или рассрочка, предусмотренная абзацем первым настоящего пункта, может быть предоставлена, если размер задолженности организации на 1-е число месяца подачи заявления о предоставлении отсрочки или рассрочки (далее в настоящей статье - заявление) превышает 10 миллиардов рублей и ее единовременное погашение создает угрозу возникновения неблагоприятных социально-экономических последствий.
2. Организация, претендующая на получение отсрочки или рассрочки в порядке, предусмотренном настоящей статьей, обращается в Министерство финансов Российской Федерации с заявлением, к которому прилагаются следующие документы:
1) справка налогового органа о состоянии расчетов по налогам, пеням и штрафам;
2) предполагаемый график погашения задолженности;
3) документы и сведения, свидетельствующие об угрозе возникновения неблагоприятных социально-экономических последствий в случае единовременного погашения задолженности;
4) письменное согласие организации на разглашение сведений, составляющих налоговую тайну, связанных с рассмотрением заявления организации.
3. Копия заявления направляется организацией в налоговый орган по месту ее учета.
4. Решение по заявлению организации принимается в течение одного месяца со дня его получения.
Решение об отсрочке или о рассрочке в части сумм, подлежащих зачислению в бюджеты субъектов Российской Федерации и (или) местные бюджеты, подлежит согласованию с финансовыми органами субъекта Российской Федерации и (или) муниципального образования.
Абзац утратил силу с 1 января 2010 года. - Федеральный закон от 24.07.2009 N 213-ФЗ.
5. На сумму задолженности, в отношении которой принято решение об отсрочке или о рассрочке, начисляются проценты по ставке, равной одной второй ставки рефинансирования Центрального банка Российской Федерации, действовавшей за период отсрочки или рассрочки.
Отсрочка или рассрочка, предусмотренная настоящей статьей, может предоставляться без способов ее обеспечения.
Статья 65. Утратила силу с 1 января 2007 года. - Федеральный закон от 27.07.2006 N 137-ФЗ.
Статья 66. Инвестиционный налоговый кредит
1. Инвестиционный налоговый кредит представляет собой такое изменение срока уплаты налога, при котором организации при наличии оснований, указанных в статье 67 настоящего Кодекса, предоставляется возможность в течение определенного срока и в определенных пределах уменьшать свои платежи по налогу с последующей поэтапной уплатой суммы кредита и начисленных процентов. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
Инвестиционный налоговый кредит может быть предоставлен по налогу на прибыль организации, а также по региональным и местным налогам. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
Абзац утратил силу. - Федеральный закон от 29.07.2004 N 95-ФЗ.
Инвестиционный налоговый кредит может быть предоставлен на срок от одного года до пяти лет.
Инвестиционный налоговый кредит может быть предоставлен на срок до десяти лет по основанию,
указанному в подпункте 6 пункта 1 статьи 67 настоящего Кодекса. (абзац введен Федеральным законом от 03.12.2011 N 392-ФЗ)
2. Организация, получившая инвестиционный налоговый кредит, вправе уменьшать свои платежи по соответствующему налогу в течение срока действия договора об инвестиционном налоговом кредите. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
Уменьшение производится по каждому платежу соответствующего налога, по которому предоставлен инвестиционный налоговый кредит, за каждый отчетный период до тех пор, пока сумма, не уплаченная организацией в результате всех таких уменьшений (накопленная сумма кредита), не станет равной сумме кредита, предусмотренной соответствующим договором. Конкретный порядок уменьшения налоговых платежей определяется заключенным договором об инвестиционном налоговом кредите. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
Если организацией заключено более одного договора об инвестиционном налоговом кредите, срок действия которых не истек к моменту очередного платежа по налогу, накопленная сумма кредита определяется отдельно по каждому из этих договоров. При этом увеличение накопленной суммы кредита производится вначале в отношении первого по сроку заключения договора, а при достижении этой накопленной суммой кредита размера, предусмотренного указанным договором, организация может увеличивать накопленную сумму кредита по следующему договору.
3. В каждом отчетном периоде (независимо от числа договоров об инвестиционном налоговом кредите) суммы, на которые уменьшаются платежи по налогу, не могут превышать 50 процентов размеров соответствующих платежей по налогу, определенных по общим правилам без учета наличия договоров об инвестиционном налоговом кредите. При этом накопленная в течение налогового периода сумма кредита не может превышать 50 процентов размеров суммы налога, подлежащего уплате организацией за этот налоговый период. Если накопленная сумма кредита превышает предельные размеры, на которые допускается уменьшение налога, установленные настоящим пунктом, для такого отчетного периода, то разница между этой суммой и предельно допустимой суммой переносится на следующий отчетный период. Положения настоящего абзаца применяются, если иное не предусмотрено договором об инвестиционном налоговом кредите, заключенным по основанию, указанному в подпункте 6 пункта 1 статьи 67 настоящего Кодекса. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 03.12.2011 N 392-ФЗ)
Если организация имела убытки по результатам отдельных отчетных периодов в течение налогового периода либо убытки по итогам всего налогового периода, излишне накопленная по итогам налогового периода сумма кредита переносится на следующий налоговый период и признается накопленной суммой кредита в первом отчетном периоде нового налогового периода. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
Статья 67. Порядок и условия предоставления инвестиционного налогового кредита
1. Инвестиционный налоговый кредит может быть предоставлен организации, являющейся налогоплательщиком соответствующего налога, при наличии хотя бы одного из следующих оснований:
1) проведение этой организацией научно-исследовательских или опытно-конструкторских работ либо технического перевооружения собственного производства, в том числе направленного на создание рабочих мест для инвалидов или защиту окружающей среды от загрязнения промышленными отходами и (или) повышение энергетической эффективности производства товаров, выполнения работ, оказания услуг; (в ред. Федерального закона от 23.11.2009 N 261-ФЗ)
2) осуществление этой организацией внедренческой или инновационной деятельности, в том числе создание новых или совершенствование применяемых технологий, создание новых видов сырья или материалов;
3) выполнение этой организацией особо важного заказа по социально-экономическому развитию региона или предоставление ею особо важных услуг населению;
4) выполнение организацией государственного оборонного заказа; (пп. 4 введен Федеральным законом от 26.11.2008 N 224-ФЗ)
5) осуществление этой организацией инвестиций в создание объектов, имеющих наивысший класс
энергетической эффективности, в том числе многоквартирных домов, и (или) относящихся к возобновляемым источникам энергии, и (или) относящихся к объектам по производству тепловой энергии, электрической энергии, имеющим коэффициент полезного действия более чем 57 процентов, и (или) иных объектов, технологий, имеющих высокую энергетическую эффективность, в соответствии с перечнем, утвержденным Правительством Российской Федерации; (пп. 5 введен Федеральным законом от 23.11.2009 N 261-ФЗ)
6) включение этой организации в реестр резидентов зоны территориального развития в соответствии с Федеральным законом "О зонах территориального развития в Российской Федерации и о внесении изменений в отдельные законодательные акты Российской Федерации". (пп. 6 введен Федеральным законом от 03.12.2011 N 392-ФЗ)
2. Инвестиционный налоговый кредит предоставляется:
1) по основаниям, указанным в подпунктах 1 и 5 пункта 1 настоящей статьи, - на сумму кредита, составляющую 100 процентов стоимости приобретенного заинтересованной организацией оборудования, используемого исключительно для перечисленных в этом подпункте целей; (в ред. Федеральных законов от 23.11.2009 N 261-ФЗ, от 27.07.2010 N 229-ФЗ)
2) по основаниям, указанным в подпунктах 2 - 4 пункта 1 настоящей статьи, - на суммы кредита, определяемые по соглашению между уполномоченным органом и заинтересованной организацией; (в ред. Федерального закона от 26.11.2008 N 224-ФЗ)
3) по основанию, указанному в подпункте 6 пункта 1 настоящей статьи, - на сумму кредита, составляющую не более чем 100 процентов суммы расходов на капитальные вложения в приобретение, создание, дооборудование, реконструкцию, модернизацию, техническое перевооружение амортизируемого имущества, предназначенного и используемого для осуществления резидентами зон территориального развития инвестиционных проектов в соответствии с Федеральным законом "О зонах территориального развития в Российской Федерации и о внесении изменений в отдельные законодательные акты Российской Федерации". (пп. 3 введен Федеральным законом от 03.12.2011 N 392-ФЗ)
3. Основания для получения инвестиционного налогового кредита должны быть документально подтверждены заинтересованной организацией.
4. Инвестиционный налоговый кредит предоставляется на основании заявления организации и оформляется договором установленной формы между соответствующим уполномоченным органом и этой организацией. В указанном заявлении организация принимает на себя обязательство уплатить проценты, начисленные на сумму задолженности в соответствии с настоящей главой. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Форма договора об инвестиционном налоговом кредите устанавливается уполномоченным органом, принимающим решение о предоставлении инвестиционного налогового кредита. (в ред. Федерального закона от 29.07.2004 N 95-ФЗ)
Организация вправе подать в соответствующий уполномоченный орган заявление о предоставлении инвестиционного налогового кредита либо заявление о предоставлении отсрочки или рассрочки по уплате налога. (абзац введен Федеральным законом от 27.07.2010 N 229-ФЗ)
5. Решение о предоставлении организации инвестиционного налогового кредита принимается уполномоченным органом по согласованию с финансовыми органами в соответствии со статьей 63 настоящего Кодекса в течение 30 дней со дня получения заявления. Наличие у организации одного или нескольких договоров об инвестиционном налоговом кредите не может служить препятствием для заключения с этой организацией другого договора об инвестиционном налоговом кредите по иным основаниям. (в ред. Федеральных законов от 29.07.2004 N 95-ФЗ, от 27.07.2006 N 137-ФЗ, от 24.07.2009 N 213-ФЗ, от 27.07.2010 N 229-ФЗ)
При отсутствии обстоятельств, указанных в пункте 1 статьи 62 настоящего Кодекса, уполномоченный орган не вправе отказать заинтересованному лицу в предоставлении инвестиционного налогового кредита по основанию, указанному в подпункте 6 пункта 1 настоящей статьи, в пределах суммы расходов этого лица
на капитальные вложения в приобретение, создание, дооборудование, реконструкцию, модернизацию, техническое перевооружение амортизируемого имущества, предназначенного и используемого для осуществления резидентами зон территориального развития инвестиционных проектов в соответствии с Федеральным законом "О зонах территориального развития в Российской Федерации и о внесении изменений в отдельные законодательные акты Российской Федерации", на срок, указанный в обращении заинтересованного лица, с учетом ограничений, установленных статьей 66 настоящего Кодекса. (абзац введен Федеральным законом от 03.12.2011 N 392-ФЗ)
6. Договор об инвестиционном налоговом кредите должен предусматривать порядок уменьшения налоговых платежей, сумму кредита (с указанием налога, по которому организации предоставлен инвестиционный налоговый кредит), срок действия договора, начисляемые на сумму кредита проценты, порядок погашения суммы кредита и начисленных процентов, документы об имуществе, которое является предметом залога, либо поручительство, ответственность сторон. Если инвестиционный налоговый кредит предоставляется под залог имущества, заключается договор о залоге имущества в порядке, предусмотренном статьей 73 настоящего Кодекса. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2010 N 229-ФЗ)
Договор об инвестиционном налоговом кредите должен содержать положения, в соответствии с которыми не допускаются в течение срока его действия реализация или передача во владение, пользование или распоряжение другим лицам оборудования или иного имущества, приобретение которого организацией явилось условием для предоставления инвестиционного налогового кредита, либо определяются условия такой реализации (передачи).
Не допускается устанавливать проценты на сумму кредита по ставке, менее одной второй и превышающей три четвертых ставки рефинансирования Центрального банка Российской Федерации, если иное не предусмотрено настоящей статьей. (в ред. Федерального закона от 03.12.2011 N 392-ФЗ)
Если инвестиционный налоговый кредит предоставлен по основанию, указанному в подпункте 6 пункта 1 настоящей статьи, на сумму задолженности проценты не начисляются. (абзац введен Федеральным законом от 03.12.2011 N 392-ФЗ)
Копия договора представляется организацией в налоговый орган по месту ее учета в пятидневный срок со дня заключения договора.
7. Законами субъектов Российской Федерации по налогу на прибыль организаций (в части суммы такого налога, подлежащей зачислению в бюджеты субъектов Российской Федерации) и по региональным налогам, нормативными правовыми актами представительных органов муниципальных образований по местным налогам могут быть установлены иные основания и условия предоставления инвестиционного налогового кредита, включая сроки действия инвестиционного налогового кредита и ставки процентов на сумму кредита. (п. 7 в ред. Федерального закона от 30.03.2012 N 19-ФЗ)
Статья 68. Прекращение действия отсрочки, рассрочки или инвестиционного налогового кредита (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
1. Действие отсрочки, рассрочки или инвестиционного налогового кредита прекращается по истечении срока действия соответствующего решения или договора либо может быть прекращено до истечения такого срока в случаях, предусмотренных настоящей статьей. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
2. Действие отсрочки, рассрочки или инвестиционного налогового кредита прекращается досрочно в случае уплаты всей причитающейся суммы налога и сбора и соответствующих процентов до истечения установленного срока. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2006 N 137-ФЗ, от 27.07.2010 N 229-ФЗ)
3. При нарушении заинтересованным лицом условий предоставления отсрочки, рассрочки действие отсрочки, рассрочки может быть досрочно прекращено по решению уполномоченного органа, принявшего решение о соответствующем изменении срока исполнения обязанности по уплате налога и сбора.
4. При досрочном прекращении действия отсрочки, рассрочки в случае, предусмотренном пунктом 3 настоящей статьи, заинтересованное лицо должно в течение одного месяца после получения им
соответствующего решения уплатить неуплаченную сумму задолженности, а также пени за каждый календарный день, начиная со дня, следующего за днем получения этого решения, по день уплаты этой суммы включительно. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2006 N 137-ФЗ, от 27.07.2010 N 229-ФЗ)
При этом оставшаяся неуплаченной сумма задолженности определяется как разница между суммой задолженности, определенной в решении о предоставлении отсрочки (рассрочки), увеличенной на сумму процентов, исчисленную в соответствии с решением об отсрочке (рассрочке) за период действия отсрочки (рассрочки), и фактически уплаченными суммами и процентами.
5. Извещение об отмене решения об отсрочке или рассрочке направляется принявшим это решение уполномоченным органом заинтересованному лицу по почте заказным письмом в течение пяти дней со дня принятия решения. Извещение об отмене решения об отсрочке или рассрочке считается полученным по истечении шести дней с даты направления заказного письма. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2006 N 137-ФЗ, от 27.07.2010 N 229-ФЗ)
Копия такого решения в те же сроки направляется в налоговый орган по месту учета заинтересованного лица. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
6. Решение уполномоченного органа о досрочном прекращении действия отсрочки, рассрочки может быть обжаловано заинтересованным лицом в суд в порядке, установленном законодательством Российской Федерации. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2010 N 229-ФЗ)
7. Действие договора об инвестиционном налоговом кредите может быть досрочно прекращено по соглашению сторон или по решению суда. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
8. Если в течение срока действия договора об инвестиционном налоговом кредите заключившая его организация нарушит предусмотренные договором условия реализации либо передачи во владение, пользование или распоряжение другим лицам оборудования или иного имущества, приобретение которого явилось основанием предоставления инвестиционного налогового кредита, эта организация в течение одного месяца со дня расторжения договора об инвестиционном налоговом кредите обязана уплатить все неуплаченные ранее в соответствии с договором суммы налога, а также соответствующие пени и проценты на неуплаченные суммы налога, начисленные за каждый календарный день действия договора об инвестиционном налоговом кредите исходя из ставки рефинансирования Центрального банка Российской Федерации, действовавшей за период от заключения до расторжения указанного договора. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
9. Если организация, получившая инвестиционный налоговый кредит по основаниям, указанным в подпункте 3 пункта 1 статьи 67 настоящего Кодекса, нарушает свои обязательства, в связи с исполнением которых получен инвестиционный налоговый кредит в течение установленного договором срока, то не позднее трех месяцев со дня расторжения договора она обязана уплатить всю сумму неуплаченного налога и проценты на эту сумму, которые начисляются за каждый календарный день действия договора исходя из ставки, равной ставке рефинансирования Центрального банка Российской Федерации. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2006 N 137-ФЗ)
10. Проценты, предусмотренные настоящей главой и подлежащие уплате заинтересованным лицом, в случае нарушения срока их уплаты взыскиваются в порядке, аналогичном порядку взыскания процентов, предусмотренному статьей 176.1 настоящего Кодекса. (п. 10 введен Федеральным законом от 27.07.2010 N 229-ФЗ)
11. Если организация, получившая инвестиционный налоговый кредит по основанию, указанному в подпункте 6 пункта 1 статьи 67 настоящего Кодекса, нарушила свои обязательства, в связи с исполнением которых получен данный инвестиционный налоговый кредит, не позднее чем через три месяца со дня расторжения договора об инвестиционном налоговом кредите она обязана уплатить всю сумму неуплаченного налога, а также проценты на эту сумму, которые начисляются за каждый календарный день, начиная со дня, следующего за днем расторжения договора, до дня уплаты налога. Процентная ставка принимается равной действовавшей в эти дни ставке рефинансирования Центрального банка Российской Федерации.
(п. 11 введен Федеральным законом от 03.12.2011 N 392-ФЗ)
Глава 10. ТРЕБОВАНИЕ ОБ УПЛАТЕ НАЛОГОВ И СБОРОВ
Статья 69. Требование об уплате налога и сбора
1. Требованием об уплате налога признается извещение налогоплательщика о неуплаченной сумме налога, а также об обязанности уплатить в установленный срок неуплаченную сумму налога. (в ред. Федеральных законов от 27.07.2006 N 137-ФЗ, от 27.07.2010 N 229-ФЗ)
2. Требование об уплате налога направляется налогоплательщику при наличии у него недоимки. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
При наличии недоимки по налогу на прибыль организаций по консолидированной группе налогоплательщиков требование об уплате налога направляется ответственному участнику этой группы. (абзац введен Федеральным законом от 16.11.2011 N 321-ФЗ)
3. Требование об уплате налога направляется налогоплательщику независимо от привлечения его к ответственности за нарушение законодательства о налогах и сборах. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
4. Требование об уплате налога должно содержать сведения о сумме задолженности по налогу, размере пеней, начисленных на момент направления требования, сроке уплаты налога, установленного законодательством о налогах и сборах, сроке исполнения требования, а также мерах по взысканию налога и обеспечению исполнения обязанности по уплате налога, которые применяются в случае неисполнения требования налогоплательщиком. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
Во всех случаях требование должно содержать подробные данные об основаниях взимания налога, а также ссылку на положения законодательства о налогах и сборах, которые устанавливают обязанность налогоплательщика уплатить налог. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2006 N 137-ФЗ)
В случае, если размер недоимки, выявленный в результате налоговой проверки, позволяет предполагать факт совершения нарушения законодательства о налогах и сборах, содержащего признаки преступления, в направляемом требовании должно содержаться предупреждение об обязанности налогового органа в случае неуплаты сумм недоимки, пеней и штрафов в полном объеме в установленный срок направить материалы в следственные органы для решения вопроса о возбуждении уголовного дела. (абзац введен Федеральным законом от 29.12.2009 N 383-ФЗ, в ред. Федерального закона от 28.12.2010 N 404-ФЗ)
КонсультантПлюс: примечание. В официальном тексте Федерального закона от 27.07.2010 N 229-ФЗ, вносящего изменения в абзац
четвертый пункта 4 статьи 69, видимо, допущена опечатка: имеется в виду слово "восьми", а не "восемь".
Требование об уплате налога должно быть исполнено в течение восемь дней с даты получения указанного требования, если более продолжительный период времени для уплаты налога не указан в этом требовании. (абзац введен Федеральным законом от 27.07.2006 N 137-ФЗ, в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
5. Требование об уплате налога направляется налогоплательщику налоговым органом, в котором налогоплательщик состоит на учете. Форма требования утверждается федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 29.06.2004 N 58-ФЗ, от 29.07.2004 N 95-ФЗ, от 27.07.2006 N 137-ФЗ)
6. Требование об уплате налога может быть передано руководителю организации (ее законному или уполномоченному представителю) или физическому лицу (его законному или уполномоченному представителю) лично под расписку, направлено по почте заказным письмом или передано в электронном виде по телекоммуникационным каналам связи. В случае направления указанного требования по почте заказным письмом оно считается полученным по истечении шести дней с даты направления заказного
письма.
Форматы и порядок направления налогоплательщику требования об уплате налога в электронном виде по телекоммуникационным каналам связи устанавливаются федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов. (п. 6 в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
7. Утратил силу. - Таможенный кодекс РФ от 28.05.2003 N 61-ФЗ.
8. Правила, предусмотренные настоящей статьей, применяются также в отношении требований об уплате сборов, пеней, штрафов и распространяются на требования, направляемые плательщикам сборов и налоговым агентам. (п. 8 в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
9. Утратил силу с 1 января 2007 года. - Федеральный закон от 27.07.2006 N 137-ФЗ.
Статья 70. Сроки направления требования об уплате налога и сбора
(в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
1. Требование об уплате налога должно быть направлено налогоплательщику (ответственному участнику консолидированной группы налогоплательщиков) не позднее трех месяцев со дня выявления недоимки, если иное не предусмотрено пунктом 2 настоящей статьи. (в ред. Федерального закона от 16.11.2011 N 321-ФЗ)
При выявлении недоимки налоговый орган составляет документ по форме, утверждаемой федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов.
2. Требование об уплате налога по результатам налоговой проверки должно быть направлено налогоплательщику (ответственному участнику консолидированной группы налогоплательщиков) в течение 10 дней с даты вступления в силу соответствующего решения. (в ред. Федерального закона от 16.11.2011 N 321-ФЗ)
3. Правила, установленные настоящей статьей, применяются также в отношении сроков направления требования об уплате сбора, а также пеней и штрафа.
4. Правила, установленные настоящей статьей, применяются также в отношении сроков направления требования о перечислении налога, направляемого налоговому агенту.
Статья 71. Последствия изменения обязанности по уплате налога и сбора
(в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
В случае, если обязанность налогоплательщика, налогового агента или плательщика сборов по уплате налога или сбора изменилась после направления требования об уплате налога, сбора, пеней и штрафа, налоговый орган обязан направить указанным лицам уточненное требование.
Глава 11. СПОСОБЫ ОБЕСПЕЧЕНИЯ ИСПОЛНЕНИЯ ОБЯЗАННОСТЕЙ ПО УПЛАТЕ НАЛОГОВ И СБОРОВ
Статья 72. Способы обеспечения исполнения обязанности по уплате налогов и сборов
1. Исполнение обязанности по уплате налогов и сборов может обеспечиваться следующими способами: залогом имущества, поручительством, пеней, приостановлением операций по счетам в банке и наложением ареста на имущество налогоплательщика.
2. Способы обеспечения исполнения обязанности по уплате налогов или сборов, порядок и условия их применения устанавливаются настоящей главой.
Абзац утратил силу. - Таможенный кодекс РФ от 28.05.2003 N 61-ФЗ.
3. Утратил силу с 1 января 2007 года. - Федеральный закон от 27.07.2006 N 137-ФЗ.
Статья 73. Залог имущества
1. В случаях, предусмотренных настоящим Кодексом, обязанность по уплате налогов и сборов может быть обеспечена залогом. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
2. Залог имущества оформляется договором между налоговым органом и залогодателем. Залогодателем может быть как сам налогоплательщик или плательщик сбора, так и третье лицо. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
3. При неисполнении налогоплательщиком или плательщиком сбора обязанности по уплате причитающихся сумм налога или сбора и соответствующих пеней налоговый орган осуществляет исполнение этой обязанности за счет стоимости заложенного имущества в порядке, установленном гражданским законодательством Российской Федерации. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
4. Предметом залога может быть имущество, в отношении которого может быть установлен залог по гражданскому законодательству Российской Федерации, если иное не установлено настоящей статьей.
Предметом залога по договору между налоговым органом и залогодателем не может быть предмет залога по другому договору.
5. При залоге имущество может оставаться у залогодателя либо передаваться за счет средств залогодателя налоговому органу (залогодержателю) с возложением на последнего обязанности по обеспечению сохранности заложенного имущества.
6. Совершение каких-либо сделок в отношении заложенного имущества, в том числе сделок, совершаемых в целях погашения сумм задолженности, может осуществляться только по согласованию с залогодержателем.
7. К правоотношениям, возникающим при установлении залога в качестве способа обеспечения исполнения обязанностей по уплате налогов и сборов, применяются положения гражданского законодательства, если иное не предусмотрено законодательством о налогах и сборах.
Статья 74. Поручительство
1. В случае изменения сроков исполнения обязанностей по уплате налогов и в иных случаях, предусмотренных настоящим Кодексом, обязанность по уплате налогов может быть обеспечена поручительством. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
2. В силу поручительства поручитель обязывается перед налоговыми органами исполнить в полном объеме обязанность налогоплательщика по уплате налогов, если последний не уплатит в установленный срок причитающиеся суммы налога и соответствующих пеней.
Поручительство оформляется в соответствии с гражданским законодательством Российской Федерации договором между налоговым органом и поручителем.
3. При неисполнении налогоплательщиком обязанности по уплате налога, обеспеченной поручительством, поручитель и налогоплательщик несут солидарную ответственность. Принудительное взыскание налога и причитающихся пеней с поручителя производится налоговым органом в судебном порядке. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2006 N 137-ФЗ)
4. По исполнении поручителем взятых на себя обязательств в соответствии с договором к нему переходит право требовать от налогоплательщика уплаченных им сумм, а также процентов по этим суммам и возмещения убытков, понесенных в связи с исполнением обязанности налогоплательщика. (в ред. Федерального закона от 04.11.2005 N 137-ФЗ)
5. Поручителем вправе выступать юридическое или физическое лицо. По одной обязанности по уплате налога допускается одновременное участие нескольких поручителей.
6. Исключен. - Федеральный закон от 09.07.1999 N 154-ФЗ.
6. К правоотношениям, возникающим при установлении поручительства в качестве меры по обеспечению исполнения обязанности по уплате налога, применяются положения гражданского законодательства Российской Федерации, если иное не предусмотрено законодательством о налогах и сборах. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
7. Правила настоящей статьи применяются также в отношении поручительства при уплате сборов. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
Статья 75. Пеня
1. Пеней признается установленная настоящей статьей денежная сумма, которую налогоплательщик должен выплатить в случае уплаты причитающихся сумм налогов или сборов, в том числе налогов, уплачиваемых в связи с перемещением товаров через таможенную границу Таможенного союза, в более поздние по сравнению с установленными законодательством о налогах и сборах сроки. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 29.07.2004 N 95-ФЗ, от 27.07.2006 N 137-ФЗ, от 27.11.2010 N 306-ФЗ)
2. Сумма соответствующих пеней уплачивается помимо причитающихся к уплате сумм налога или сбора и независимо от применения других мер обеспечения исполнения обязанности по уплате налога или сбора, а также мер ответственности за нарушение законодательства о налогах и сборах.
3. Пеня начисляется за каждый календарный день просрочки исполнения обязанности по уплате налога или сбора, начиная со следующего за установленным законодательством о налогах и сборах дня уплаты налога или сбора, если иное не предусмотрено главами 25 и 26.1 настоящего Кодекса. (в ред. Федеральных законов от 27.07.2010 N 229-ФЗ, от 16.11.2011 N 321-ФЗ)
Не начисляются пени на сумму недоимки, которую налогоплательщик (участник консолидированной группы налогоплательщиков, к которому в соответствии со статьей 46 настоящего Кодекса были приняты меры по принудительному взысканию налога) не мог погасить в силу того, что по решению налогового органа был наложен арест на имущество налогоплательщика или по решению суда были приняты обеспечительные меры в виде приостановления операций по счетам налогоплательщика (участника консолидированной группы налогоплательщиков, к которому в соответствии со статьей 46 настоящего Кодекса были приняты меры по принудительному взысканию налога) в банке, наложения ареста на денежные средства или на имущество налогоплательщика (участника консолидированной группы налогоплательщиков). В этом случае пени не начисляются за весь период действия указанных обстоятельств. Подача заявления о предоставлении отсрочки (рассрочки) или инвестиционного налогового кредита не приостанавливает начисления пеней на сумму налога, подлежащую уплате. (в ред. Федерального закона от 16.11.2011 N 321-ФЗ)
4. Пеня за каждый день просрочки определяется в процентах от неуплаченной суммы налога или сбора.
Процентная ставка пени принимается равной одной трехсотой действующей в это время ставки рефинансирования Центрального банка Российской Федерации. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
Абзац исключен. - Федеральный закон от 09.07.1999 N 154-ФЗ.
5. Пени уплачиваются одновременно с уплатой сумм налога и сбора или после уплаты таких сумм в полном объеме.
6. Пени могут быть взысканы принудительно за счет денежных средств налогоплательщика на счетах в банке, а также за счет иного имущества налогоплательщика в порядке, предусмотренном статьями 46 - 48 настоящего Кодекса.
Принудительное взыскание пеней с организаций и индивидуальных предпринимателей производится в порядке, предусмотренном статьями 46 и 47 настоящего Кодекса, а с физических лиц, не являющихся индивидуальными предпринимателями, - в порядке, предусмотренном статьей 48 настоящего Кодекса. (в ред. Федерального закона от 04.11.2005 N 137-ФЗ)
Принудительное взыскание пеней с организаций и индивидуальных предпринимателей в случаях, предусмотренных подпунктами 1 - 3 пункта 2 статьи 45 настоящего Кодекса, производится в судебном порядке. (абзац введен Федеральным законом от 27.07.2006 N 137-ФЗ)
7. Правила, предусмотренные настоящей статьей, распространяются также на плательщиков сборов, налоговых агентов и консолидированную группу налогоплательщиков. (п. 7 введен Федеральным законом от 27.07.2006 N 137-ФЗ, в ред. Федерального закона от 16.11.2011 N 321-ФЗ)
Пункт 8 статьи 75 (в редакции Федерального закона от 27.07.2006 N 137-Ф) применяется в отношении письменных разъяснений, данных уполномоченными органами после 31 декабря 2006 года.
8. Не начисляются пени на сумму недоимки, которая образовалась у налогоплательщика (плательщика сбора, налогового агента) в результате выполнения им письменных разъяснений о порядке исчисления, уплаты налога (сбора) или по иным вопросам применения законодательства о налогах и сборах, данных ему либо неопределенному кругу лиц финансовым, налоговым или другим уполномоченным органом государственной власти (уполномоченным должностным лицом этого органа) в пределах его компетенции (указанные обстоятельства устанавливаются при наличии соответствующего документа этого органа, по смыслу и содержанию относящегося к налоговым (отчетным) периодам, по которым образовалась недоимка, независимо от даты издания такого документа).
Положение, предусмотренное настоящим пунктом, не применяется в случае, если указанные письменные разъяснения основаны на неполной или недостоверной информации, представленной налогоплательщиком (плательщиком сбора, налоговым агентом). (в ред. Федерального закона от 27.07.2010 N 229-ФЗ) (п. 8 введен Федеральным законом от 27.07.2006 N 137-ФЗ)
Статья 76. Приостановление операций по счетам в банках, а также переводов электронных денежных средств организаций и индивидуальных предпринимателей (в ред. Федерального закона от 27.06.2011 N 162-ФЗ)
(в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
1. Приостановление операций по счетам в банке и переводов электронных денежных средств применяется для обеспечения исполнения решения о взыскании налога, сбора, пеней и (или) штрафа, если иное не предусмотрено пунктом 3 настоящей статьи и подпунктом 2 пункта 10 статьи 101 настоящего Кодекса. (в ред. Федеральных законов от 26.11.2008 N 224-ФЗ, от 27.07.2010 N 229-ФЗ, от 27.06.2011 N 162-ФЗ)
Приостановление операций по счету означает прекращение банком всех расходных операций по данному счету, если иное не предусмотрено пунктом 2 настоящей статьи.
Приостановление операций по счету не распространяется на платежи, очередность исполнения которых в соответствии с гражданским законодательством Российской Федерации предшествует исполнению обязанности по уплате налогов и сборов, а также на операции по списанию денежных средств в счет уплаты налогов (авансовых платежей), сборов, страховых взносов, соответствующих пеней и штрафов и по их перечислению в бюджетную систему Российской Федерации. (в ред. Федерального закона от 26.11.2008 N 224-ФЗ)
Приостановление переводов электронных денежных средств означает прекращение банком всех операций, влекущих уменьшение остатка электронных денежных средств, если иное не предусмотрено пунктом 2 настоящей статьи. (абзац введен Федеральным законом от 27.06.2011 N 162-ФЗ)
2. Решение о приостановлении операций налогоплательщика-организации по его счетам в банке и переводов его электронных денежных средств принимается руководителем (заместителем руководителя) налогового органа, направившим требование об уплате налога, пеней или штрафа в случае неисполнения налогоплательщиком-организацией этого требования. (в ред. Федерального закона от 27.06.2011 N 162-ФЗ)
При этом решение о приостановлении операций налогоплательщика-организации по его счетам в банке и переводов его электронных денежных средств может быть принято не ранее вынесения решения о взыскании налога. (в ред. Федерального закона от 27.06.2011 N 162-ФЗ)
Приостановление операций по счетам налогоплательщика-организации в банке в случае, предусмотренном настоящим пунктом, означает прекращение банком расходных операций по этому счету в пределах суммы, указанной в решении о приостановлении операций налогоплательщика-организации по счетам в банке, если иное не предусмотрено абзацем третьим пункта 1 настоящей статьи.
Приостановление переводов электронных денежных средств налогоплательщика-организации в случае, предусмотренном настоящим пунктом, означает прекращение банком операций, влекущих уменьшение остатка электронных денежных средств, в пределах суммы, указанной в решении налогового органа. (абзац введен Федеральным законом от 27.06.2011 N 162-ФЗ)
Приостановление операций налогоплательщика-организации по его валютному счету в банке в случае, предусмотренном настоящим пунктом, означает прекращение банком расходных операций по этому счету в пределах суммы в иностранной валюте, эквивалентной сумме в рублях, указанной в решении о приостановлении операций налогоплательщика-организации по счетам в банке, по курсу Центрального банка Российской Федерации, установленному на дату начала действия приостановления операций по валютному счету указанного налогоплательщика. (абзац введен Федеральным законом от 26.11.2008 N 224-ФЗ)
Приостановление переводов электронных денежных средств в иностранной валюте налогоплательщика-организации в случае, предусмотренном настоящим пунктом, означает прекращение банком операций, влекущих уменьшение остатка электронных денежных средств, в пределах суммы в иностранной валюте, эквивалентной указанной в решении налогового органа сумме в рублях по курсу Центрального банка Российской Федерации, установленному на дату начала действия приостановления перевода электронных денежных средств в иностранной валюте указанного налогоплательщика. (абзац введен Федеральным законом от 27.06.2011 N 162-ФЗ)
2.1. Решения о приостановлении операций по счетам в банке и переводов электронных денежных средств в целях обеспечения обязанностей по уплате налогов и сборов участником договора инвестиционного товарищества - управляющим товарищем, ответственным за ведение налогового учета (далее в настоящей статье - управляющий товарищ, ответственный за ведение налогового учета), в связи с выполнением договора инвестиционного товарищества принимаются руководителем (заместителем руководителя) налогового органа по месту нахождения такого управляющего товарища.
В целях обеспечения обязанностей по уплате налогов и сборов управляющим товарищем, ответственным за ведение налогового учета, в связи с выполнением договора инвестиционного товарищества (за исключением налога на прибыль организаций, возникающего в связи с участием данного товарища в договоре инвестиционного товарищества) в первую очередь приостанавливаются операции по счетам в банке и переводы электронных денежных средств инвестиционного товарищества.
Если средства на счетах инвестиционного товарищества отсутствуют или их недостаточно, решение о приостановлении операций по счетам в банке и переводов электронных денежных средств может быть принято в отношении счетов управляющих товарищей. При этом в первую очередь такое решение принимается в отношении счетов управляющего товарища, ответственного за ведение налогового учета.
При отсутствии или недостаточности средств на счетах управляющих товарищей решение о приостановлении операций по счетам в банке и переводов электронных денежных средств товарищей может быть принято в отношении счетов товарищей на сумму, пропорциональную доле каждого из них в общем имуществе товарищей, определяемой на дату возникновения задолженности.
Решение о приостановлении операций по счетам в банке и переводов электронных денежных средств управляющих товарищей и товарищей может быть принято не ранее принятия решения о взыскании налога за счет средств на банковских счетах указанных лиц. (п. 2.1 введен Федеральным законом от 28.11.2011 N 336-ФЗ)
3. Решение о приостановлении операций налогоплательщика-организации по его счетам в банке и
переводов его электронных денежных средств может также приниматься руководителем (заместителем руководителя) налогового органа в случае непредставления этим налогоплательщиком-организацией налоговой декларации в налоговый орган в течение 10 дней по истечении установленного срока представления такой декларации. (в ред. Федерального закона от 27.06.2011 N 162-ФЗ)
В этом случае приостановление операций по счетам и переводов электронных денежных средств отменяется решением налогового органа не позднее одного дня, следующего за днем представления этим налогоплательщиком налоговой декларации. (в ред. Федеральных законов от 26.11.2008 N 224-ФЗ, от 27.06.2011 N 162-ФЗ)
4. Решение о приостановлении операций налогоплательщика-организации по его счетам в банке и переводов его электронных денежных средств передается налоговым органом в банк на бумажном носителе или в электронном виде. (в ред. Федерального закона от 27.06.2011 N 162-ФЗ)
Решение об отмене приостановления операций по счетам налогоплательщика-организации и переводов его электронных денежных средств вручается должностным лицом налогового органа представителю банка по месту нахождения этого банка под расписку или направляется в банк в электронном виде или иным способом, свидетельствующим о дате его получения банком, не позднее дня, следующего за днем принятия такого решения. (в ред. Федеральных законов от 26.11.2008 N 224-ФЗ, от 27.06.2011 N 162-ФЗ)
Порядок направления в банк в электронном виде решения налогового органа о приостановлении операций по счетам налогоплательщика-организации в банке и переводов его электронных денежных средств или решения об отмене приостановления операций по счетам налогоплательщика-организации в банке и переводов его электронных денежных средств устанавливается Центральным банком Российской Федерации по согласованию с федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов. (в ред. Федерального закона от 27.06.2011 N 162-ФЗ)
Форма и порядок направления в банк решения налогового органа о приостановлении операций по счетам налогоплательщика-организации в банке и переводов его электронных денежных средств и решения об отмене приостановления операций по счетам налогоплательщика-организации в банке и переводов его электронных денежных средств на бумажном носителе устанавливаются федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов. (в ред. Федерального закона от 27.06.2011 N 162-ФЗ)
Копия решения о приостановлении операций по счетам налогоплательщика-организации в банке и переводов его электронных денежных средств или решения об отмене приостановления операций по счетам налогоплательщика-организации в банке и переводов его электронных денежных средств передается налогоплательщику-организации под расписку или иным способом, свидетельствующим о дате получения налогоплательщиком-организацией копии соответствующего решения, в срок не позднее дня, следующего за днем принятия такого решения. (в ред. Федеральных законов от 26.11.2008 N 224-ФЗ, от 27.06.2011 N 162-ФЗ)
5. Банк обязан сообщить в налоговый орган в электронном виде сведения об остатках денежных средств налогоплательщика-организации на счетах в банке, операции по которым приостановлены, а также об остатках электронных денежных средств, перевод которых приостановлен, в течение трех дней после дня получения решения этого налогового органа о приостановлении операций по счетам налогоплательщика-организации в банке. Форматы сообщения банком сведений об остатках денежных средств на счетах налогоплательщика-организации в банке, а также порядок направления банком указанного сообщения в электронном виде утверждаются Центральным банком Российской Федерации по согласованию с федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов и о переводах его электронных денежных средств. (в ред. Федеральных законов от 27.07.2010 N 229-ФЗ, от 03.11.2010 N 287-ФЗ, от 27.06.2011 N 162-ФЗ)
6. Решение налогового органа о приостановлении операций по счетам налогоплательщика-организации в банке, переводов его электронных денежных средств подлежит безусловному исполнению банком. (в ред. Федерального закона от 27.06.2011 N 162-ФЗ)
7. Приостановление операций налогоплательщика-организации по его счетам в банке и переводов его электронных денежных средств действует с момента получения банком решения налогового органа о приостановлении таких операций, таких переводов и до получения банком решения налогового органа об отмене приостановления операций по счетам налогоплательщика-организации в банке, решения налогового органа об отмене приостановления переводов его электронных денежных средств. (в ред. Федеральных законов от 26.11.2008 N 224-ФЗ, от 27.06.2011 N 162-ФЗ)
Дата и время получения банком решения налогового органа о приостановлении операций по счетам налогоплательщика-организации в банке и переводов его электронных денежных средств указываются в уведомлении о вручении или в расписке о получении такого решения. При направлении в банк решения о приостановлении операций по счетам налогоплательщика-организации в банке и переводов его электронных денежных средств в электронном виде дата и время его получения банком определяются в порядке, устанавливаемом Центральным банком Российской Федерации по согласованию с федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов. (в ред. Федерального закона от 27.06.2011 N 162-ФЗ)
В случае, если после принятия решения о приостановлении операций по счетам налогоплательщика-организации в банке изменились наименование налогоплательщика-организации и (или) реквизиты счета налогоплательщика-организации в банке, операции по которому приостановлены по этому решению налогового органа, указанное решение подлежит исполнению банком также в отношении налогоплательщика-организации, изменившей свое наименование, и операций по счету, имеющему измененные реквизиты. (абзац введен Федеральным законом от 27.07.2010 N 229-ФЗ)
В случае, если после принятия решения о приостановлении переводов электронных денежных средств налогоплательщика-организации в банке изменились наименование налогоплательщика-организации и (или) реквизиты корпоративного электронного средства платежа налогоплательщика-организации, переводы электронных денежных средств с использованием которого приостановлены по этому решению налогового органа, указанное решение подлежит исполнению банком также в отношении налогоплательщика-организации, изменившей свое наименование, и переводов электронных денежных средств с использованием корпоративного электронного средства платежа, имеющего измененные реквизиты. (абзац введен Федеральным законом от 27.06.2011 N 162-ФЗ)
8. Приостановление операций по счетам налогоплательщика-организации в банке и переводов его электронных денежных средств отменяется решением налогового органа не позднее одного дня, следующего за днем получения налоговым органом документов (их копий), подтверждающих факт взыскания налога, пеней, штрафа. (в ред. Федеральных законов от 26.11.2008 N 224-ФЗ, от 27.06.2011 N 162-ФЗ)
9. В случае, если общая сумма денежных средств налогоплательщика-организации, находящихся на счетах, операции по которым приостановлены на основании решения налогового органа, превышает указанную в этом решении сумму, этот налогоплательщик вправе подать в налоговый орган заявление об отмене приостановления операций по своим счетам в банке с указанием счетов, на которых имеется достаточно денежных средств для исполнения решения о взыскании налога.
Налоговый орган обязан в двухдневный срок со дня получения указанного в абзаце первом настоящего пункта заявления налогоплательщика принять решение об отмене приостановления операций по счетам налогоплательщика-организации в части превышения суммы денежных средств, указанной в решении налогового органа о приостановлении операций по счетам налогоплательщика-организации в банке.
В случае, если к указанному заявлению налогоплательщиком не приложены документы, подтверждающие наличие денежных средств на счетах, указанных в этом заявлении, налоговый орган вправе до принятия решения об отмене приостановления операций по счетам в течение дня, следующего за днем получения такого заявления налогоплательщика, направить в банк, в котором открыты указанные налогоплательщиком счета, запрос об остатках денежных средств на этих счетах. Сообщение об остатках денежных средств на счетах налогоплательщика в банке направляется банком в электронном виде в установленном формате не позднее следующего дня после дня получения запроса налогового органа. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
После получения от банка информации о наличии денежных средств на счетах налогоплательщика в банке в размере, достаточном для исполнения решения о взыскании, налоговый орган обязан в течение двух дней принять решение об отмене приостановления операций по счетам налогоплательщика-организации в части превышения суммы денежных средств, указанной в решении налогового органа о приостановлении операций по счетам налогоплательщика-организации в банке.
9.1. Приостановление операций по счетам налогоплательщика-организации в банке отменяется в случаях, указанных в пунктах 3, 7 - 9 настоящей статьи и в пункте 10 статьи 101 настоящего Кодекса, а также по основаниям, предусмотренным иными федеральными законами.
В случае, если отмена приостановления операций по счетам налогоплательщика-организации в банке осуществляется по основаниям, предусмотренным иными федеральными законами, принятие налоговым органом решения об отмене приостановления таких операций не требуется. (п. 9.1 в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
9.2. В случае нарушения налоговым органом срока отмены решения о приостановлении операций по счетам налогоплательщика-организации в банке или срока вручения представителю банка (направления в банк) решения об отмене приостановления операций по счетам налогоплательщика-организации в банке на сумму денежных средств, в отношении которой действовал режим приостановления, начисляются проценты, подлежащие уплате налогоплательщику за каждый календарный день нарушения срока.
В случае неправомерного вынесения налоговым органом решения о приостановлении операций по счетам налогоплательщика-организации в банке на сумму денежных средств, в отношении которой действовало указанное решение налогового органа, начисляются проценты, подлежащие уплате указанному налогоплательщику-организации за каждый календарный день, начиная со дня получения банком решения о приостановлении операций по счетам налогоплательщика до дня получения банком решения об отмене приостановления операций по счетам налогоплательщика-организации. (абзац введен Федеральным законом от 27.07.2010 N 229-ФЗ)
Процентная ставка принимается равной ставке рефинансирования Центрального банка Российской Федерации, действовавшей в дни неправомерного приостановления операций по счетам налогоплательщика-организации, нарушения налоговым органом срока отмены решения о приостановлении операций по счетам налогоплательщика-организации в банке или срока вручения представителю банка (направления в банк) решения об отмене приостановления операций по счетам налогоплательщика-организации в банке. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ) (п. 9.2 введен Федеральным законом от 26.11.2008 N 224-ФЗ)
9.3. Положения пунктов 9, 9.1 и 9.2 настоящей статьи применяются также в случае приостановления переводов электронных денежных средств налогоплательщика-организации. (п. 9.3 введен Федеральным законом от 27.06.2011 N 162-ФЗ)
10. Банк не несет ответственности за убытки, понесенные налогоплательщиком-организацией в результате приостановления его операций в банке и переводов его электронных денежных средств по решению налогового органа. (в ред. Федерального закона от 27.06.2011 N 162-ФЗ)
11. Правила, установленные настоящей статьей, применяются также в отношении приостановления операций по счетам в банках налогового агента - организации и плательщика сбора - организации, по счетам в банках индивидуальных предпринимателей - налогоплательщиков, налоговых агентов, плательщиков сборов, по счетам в банках нотариусов, занимающихся частной практикой (адвокатов, учредивших адвокатские кабинеты), - налогоплательщиков, налоговых агентов, а также в отношении приостановления переводов электронных денежных средств указанных лиц. (в ред. Федерального закона от 27.06.2011 N 162-ФЗ)
12. При наличии решения о приостановлении операций по счетам налогоплательщика-организации и переводов его электронных денежных средств в банке, а также по счетам лиц, указанных в пункте 11 настоящей статьи, банк не вправе открывать этой организации и этим лицам счета и предоставлять этой организации право использовать новые корпоративные электронные средства платежа для переводов электронных денежных средств. (в ред. Федеральных законов от 27.07.2010 N 229-ФЗ, от 27.06.2011 N 162-ФЗ)
13. Правила, установленные настоящей статьей, применяются с учетом особенностей, предусмотренных настоящим пунктом в отношении обеспечения уплаты налога на прибыль организаций по консолидированной группе налогоплательщиков.
Приостановление операций участников консолидированной группы налогоплательщиков по счетам в банке производится в той же последовательности, в которой налоговым органом осуществляется процедура обращения взыскания на денежные средства на счетах в банках в соответствии с пунктом 11 статьи 46 настоящего Кодекса.
Решения о приостановлении операций по счетам в банке ответственного участника консолидированной группы налогоплательщиков и иных участников этой группы могут также приниматься в порядке, предусмотренном настоящей статьей, в случае непредставления налоговой декларации по налогу на прибыль организаций по консолидированной группе налогоплательщиков в налоговый орган в течение 10 дней по истечении установленного срока представления такой декларации. В таком случае решения о приостановлении операций по счетам в банке могут быть приняты одновременно ко всем участникам этой группы. (п. 13 введен Федеральным законом от 16.11.2011 N 321-ФЗ)
Статья 77. Арест имущества
Приказом МНС РФ от 31.07.2002 N БГ-3-29/404 утверждены Методические рекомендации по порядку наложения ареста на имущество налогоплательщика в обеспечение обязанности по уплате налога.
1. Арестом имущества в качестве способа обеспечения исполнения решения о взыскании налога, пеней и штрафов признается действие налогового или таможенного органа с санкции прокурора по ограничению права собственности налогоплательщика-организации в отношении его имущества. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2006 N 137-ФЗ)
Арест имущества производится в случае неисполнения налогоплательщиком-организацией в установленные сроки обязанности по уплате налога, пеней и штрафов и при наличии у налоговых или таможенных органов достаточных оснований полагать, что указанное лицо предпримет меры, чтобы скрыться либо скрыть свое имущество. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2006 N 137-ФЗ)
2. Арест имущества может быть полным или частичным.
Полным арестом имущества признается такое ограничение прав налогоплательщика-организации в отношении его имущества, при котором он не вправе распоряжаться арестованным имуществом, а владение и пользование этим имуществом осуществляются с разрешения и под контролем налогового или таможенного органа. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
Частичным арестом признается такое ограничение прав налогоплательщика-организации в отношении его имущества, при котором владение, пользование и распоряжение этим имуществом осуществляются с разрешения и под контролем налогового или таможенного органа. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
3. Арест может быть применен только для обеспечения взыскания налога, пеней и штрафов за счет имущества налогоплательщика-организации в соответствии со статьей 47 настоящего Кодекса. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2006 N 137-ФЗ)
3.1. В целях обеспечения обязанностей по уплате налогов и сборов участником договора инвестиционного товарищества - управляющим товарищем, ответственным за ведение налогового учета (далее в настоящей статье - управляющий товарищ, ответственный за ведение налогового учета), в связи с выполнением договора инвестиционного товарищества (за исключением налога на прибыль организаций, возникающего в связи с участием данного товарища в договоре инвестиционного товарищества) на общее имущество товарищей, а также на имущество всех управляющих товарищей может быть наложен арест.
Решение о наложении ареста может быть принято в отношении общего имущества товарищей, а при отсутствии или недостаточности такого имущества в отношении имущества всех управляющих товарищей
(при этом в первую очередь такое решение принимается в отношении имущества управляющего товарища, ответственного за ведение налогового учета).
Решение о наложении ареста на общее имущество товарищей принимается руководителем (заместителем руководителя) налогового органа по месту нахождения управляющего товарища, ответственного за ведение налогового учета.
Решение о наложении ареста на общее имущество товарищей и имущество управляющих товарищей может быть принято не ранее принятия решения о взыскании налога за счет имущества указанных лиц. (п. 3.1 введен Федеральным законом от 28.11.2011 N 336-ФЗ)
4. Арест может быть наложен на все имущество налогоплательщика-организации. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
5. Аресту подлежит только то имущество, которое необходимо и достаточно для исполнения обязанности по уплате налога, пеней и штрафов. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2006 N 137-ФЗ)
6. Решение о наложении ареста на имущество налогоплательщика-организации принимается руководителем (его заместителем) налогового или таможенного органа в форме соответствующего постановления. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
7. Арест имущества налогоплательщика-организации производится с участием понятых. Орган, производящий арест имущества, не вправе отказать налогоплательщику-организации (его законному и (или) уполномоченному представителю) присутствовать при аресте имущества. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
Лицам, участвующим в производстве ареста имущества в качестве понятых, специалистов, а также налогоплательщику-организации (его представителю) разъясняются их права и обязанности. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
8. Проведение ареста имущества в ночное время не допускается, за исключением случаев, не терпящих отлагательства.
9. Перед арестом имущества должностные лица, производящие арест, обязаны предъявить налогоплательщику-организации (его представителю) решение о наложении ареста, санкцию прокурора и документы, удостоверяющие их полномочия. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
10. При производстве ареста составляется протокол об аресте имущества. В этом протоколе либо в прилагаемой к нему описи перечисляется и описывается имущество, подлежащее аресту, с точным указанием наименования, количества и индивидуальных признаков предметов, а при возможности - их стоимости.
Все предметы, подлежащие аресту, предъявляются понятым и налогоплательщику-организации (его представителю). (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
11. Руководитель (его заместитель) налогового или таможенного органа, вынесший постановление о наложении ареста на имущество, определяет место, где должно находиться имущество, на которое наложен арест.
12. Отчуждение (за исключением производимого под контролем либо с разрешения налогового или таможенного органа, применившего арест), растрата или сокрытие имущества, на которое наложен арест, не допускаются. Несоблюдение установленного порядка владения, пользования и распоряжения имуществом, на которое наложен арест, является основанием для привлечения виновных лиц к ответственности, предусмотренной статьей 125 настоящего Кодекса и (или) иными федеральными законами. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
13. Решение об аресте имущества отменяется уполномоченным должностным лицом налогового или
таможенного органа при прекращении обязанности по уплате налога, пеней и штрафов. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
Решение об аресте имущества действует с момента наложения ареста до отмены этого решения уполномоченным должностным лицом налогового или таможенного органа, вынесшим такое решение, либо до отмены указанного решения вышестоящим налоговым или таможенным органом или судом. (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
Налоговый (таможенный) орган уведомляет налогоплательщика об отмене решения об аресте имущества в течение пяти дней после дня принятия данного решения. (абзац введен Федеральным законом от 27.07.2010 N 229-ФЗ)
14. Правила настоящей статьи применяются также в отношении ареста имущества налогового агента - организации и плательщика сбора - организации и ответственного участника консолидированной группы налогоплательщиков. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 16.11.2011 N 321-ФЗ)
15. Правила, установленные настоящей статьей, применяются с учетом особенностей, предусмотренных настоящим пунктом в отношении обеспечения уплаты налога на прибыль организаций по консолидированной группе налогоплательщиков.
Арест имущества участников консолидированной группы налогоплательщиков производится в той же последовательности, в которой налоговым органом осуществляется процедура обращения взыскания на имущество налогоплательщика в соответствии с пунктом 11 статьи 47 настоящего Кодекса. (п. 15 введен Федеральным законом от 16.11.2011 N 321-ФЗ)
Глава 12. ЗАЧЕТ И ВОЗВРАТ ИЗЛИШНЕ УПЛАЧЕННЫХ ИЛИ ИЗЛИШНЕ ВЗЫСКАННЫХ СУММ
Суммы налогов, сборов, пеней, штрафов, излишне уплаченные (взысканные) до 1 января 2007 года и подлежащие возврату в соответствии со статьей 78 (в редакции Федерального закона от 27.07.2006 N 137-ФЗ), возвращаются налогоплательщику (налоговому агенту, плательщику сбора) в порядке, действовавшем до указанной даты . С 1 января 2007 года и до 1 января 2008 года суммы излишне уплаченных (взысканных) налогов, сборов, пеней и штрафов подлежат возврату (зачету) за счет сумм поступлений, подлежащих перечислению в соответствующий бюджет бюджетной системы Российской Федерации в соответствии с бюджетным законодательством Российской Федерации.
В случае, если уплата (взыскание) налога, сбора, пеней и (или) штрафов производилась до 1 января 2007 года в иностранной валюте, зачет (возврат) налогоплательщику (налоговому агенту, плательщику сбора) сумм излишне уплаченных (взысканных) налогов, сборов, пеней и (или) штрафов, а также начисление процентов за нарушение установленного срока возврата указанных сумм осуществляются после 31 декабря 2006 года в валюте Российской Федерации, пересчитанной по курсу Центрального банка Российской Федерации на день, когда произошла излишняя уплата (взыскание).
Статья 78. Зачет или возврат сумм излишне уплаченных налога, сбора, пеней, штрафа
(в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
1. Сумма излишне уплаченного налога подлежит зачету в счет предстоящих платежей налогоплательщика по этому или иным налогам, погашения недоимки по иным налогам, задолженности по пеням и штрафам за налоговые правонарушения либо возврату налогоплательщику в порядке, предусмотренном настоящей статьей.
Зачет сумм излишне уплаченных федеральных налогов и сборов, региональных и местных налогов производится по соответствующим видам налогов и сборов, а также по пеням, начисленным по соответствующим налогам и сборам.
2. Зачет или возврат суммы излишне уплаченного налога производится налоговым органом по месту учета налогоплательщика, если иное не предусмотрено настоящим Кодексом, без начисления процентов на эту сумму, если иное не установлено настоящей статьей.
3. Налоговый орган обязан сообщить налогоплательщику о каждом ставшем известным налоговому
органу факте излишней уплаты налога и сумме излишне уплаченного налога в течение 10 дней со дня обнаружения такого факта.
В случае обнаружения фактов, свидетельствующих о возможной излишней уплате налога, по предложению налогового органа или налогоплательщика может быть проведена совместная сверка расчетов по налогам, сборам, пеням и штрафам. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Абзац утратил силу. - Федеральный закон от 27.07.2010 N 229-ФЗ.
4. Зачет суммы излишне уплаченного налога в счет предстоящих платежей налогоплательщика по этому или иным налогам осуществляется на основании письменного заявления налогоплательщика по решению налогового органа.
Решение о зачете суммы излишне уплаченного налога в счет предстоящих платежей налогоплательщика принимается налоговым органом в течение 10 дней со дня получения заявления налогоплательщика или со дня подписания налоговым органом и этим налогоплательщиком акта совместной сверки уплаченных им налогов, если такая совместная сверка проводилась.
5. Зачет суммы излишне уплаченного налога в счет погашения недоимки по иным налогам, задолженности по пеням и (или) штрафам, подлежащим уплате или взысканию в случаях, предусмотренных настоящим Кодексом, производится налоговыми органами самостоятельно.
В случае, предусмотренном настоящим пунктом, решение о зачете суммы излишне уплаченного налога принимается налоговым органом в течение 10 дней со дня обнаружения им факта излишней уплаты налога или со дня подписания налоговым органом и налогоплательщиком акта совместной сверки уплаченных им налогов, если такая совместная сверка проводилась, либо со дня вступления в силу решения суда.
Положение, предусмотренное настоящим пунктом, не препятствует налогоплательщику представить в налоговый орган письменное заявление о зачете суммы излишне уплаченного налога в счет погашения недоимки (задолженности по пеням, штрафам). В этом случае решение налогового органа о зачете суммы излишне уплаченного налога в счет погашения недоимки и задолженности по пеням, штрафам принимается в течение 10 дней со дня получения указанного заявления налогоплательщика или со дня подписания налоговым органом и этим налогоплательщиком акта совместной сверки уплаченных им налогов, если такая совместная сверка проводилась.
6. Сумма излишне уплаченного налога подлежит возврату по письменному заявлению налогоплательщика в течение одного месяца со дня получения налоговым органом такого заявления.
Возврат налогоплательщику суммы излишне уплаченного налога при наличии у него недоимки по иным налогам соответствующего вида или задолженности по соответствующим пеням, а также штрафам, подлежащим взысканию в случаях, предусмотренных настоящим Кодексом, производится только после зачета суммы излишне уплаченного налога в счет погашения недоимки (задолженности).
7. Заявление о зачете или о возврате суммы излишне уплаченного налога может быть подано в течение трех лет со дня уплаты указанной суммы, если иное не предусмотрено настоящим Кодексом. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
8. Решение о возврате суммы излишне уплаченного налога принимается налоговым органом в течение 10 дней со дня получения заявления налогоплательщика о возврате суммы излишне уплаченного налога или со дня подписания налоговым органом и этим налогоплательщиком акта совместной сверки уплаченных им налогов, если такая совместная сверка проводилась.
До истечения срока, установленного абзацем первым настоящего пункта, поручение на возврат суммы излишне уплаченного налога, оформленное на основании решения налогового органа о возврате этой суммы налога, подлежит направлению налоговым органом в территориальный орган Федерального казначейства для осуществления возврата налогоплательщику в соответствии с бюджетным законодательством Российской Федерации.
9. Налоговый орган обязан сообщить в письменной форме налогоплательщику о принятом решении о зачете (возврате) сумм излишне уплаченного налога или решении об отказе в осуществлении зачета
(возврата) в течение пяти дней со дня принятия соответствующего решения.
Указанное сообщение передается руководителю организации, физическому лицу, их представителям лично под расписку или иным способом, подтверждающим факт и дату его получения.
Суммы излишне уплаченного налога на прибыль организаций по консолидированной группе налогоплательщиков подлежат зачету (возврату) ответственному участнику этой группы в порядке, установленном настоящей статьей. (абзац введен Федеральным законом от 16.11.2011 N 321-ФЗ)
В случае прекращения действия договора о создании консолидированной группы налогоплательщиков суммы излишне уплаченного налога на прибыль организаций по консолидированной группе налогоплательщиков, не подлежащие зачету (незачтенные) в счет имеющейся по этой группе недоимки, подлежат зачету (возврату) организации, являвшейся ответственным участником консолидированной группы налогоплательщиков, по ее заявлению. (абзац введен Федеральным законом от 16.11.2011 N 321-ФЗ)
Возврат ответственному участнику консолидированной группы налогоплательщиков суммы излишне уплаченного налога на прибыль по консолидированной группе налогоплательщиков не производится при наличии у него недоимки по иным налогам соответствующего вида или задолженности по соответствующим пеням, а также по штрафам, подлежащим взысканию в случаях, предусмотренных настоящим Кодексом. (абзац введен Федеральным законом от 16.11.2011 N 321-ФЗ)
10. В случае, если возврат суммы излишне уплаченного налога осуществляется с нарушением срока, установленного пунктом 6 настоящей статьи, налоговым органом на сумму излишне уплаченного налога, которая не возвращена в установленный срок, начисляются проценты, подлежащие уплате налогоплательщику, за каждый календарный день нарушения срока возврата.
Процентная ставка принимается равной ставке рефинансирования Центрального банка Российской Федерации, действовавшей в дни нарушения срока возврата.
11. Территориальный орган Федерального казначейства, осуществивший возврат суммы излишне уплаченного налога, уведомляет налоговый орган о дате возврата и сумме возвращенных налогоплательщику денежных средств.
12. В случае, если предусмотренные пунктом 10 настоящей статьи проценты уплачены налогоплательщику не в полном объеме, налоговый орган принимает решение о возврате оставшейся суммы процентов, рассчитанной исходя из даты фактического возврата налогоплательщику сумм излишне уплаченного налога, в течение трех дней со дня получения уведомления территориального органа Федерального казначейства о дате возврата и сумме возвращенных налогоплательщику денежных средств.
До истечения срока, установленного абзацем первым настоящего пункта, поручение на возврат оставшейся суммы процентов, оформленное на основании решения налогового органа о возврате этой суммы, подлежит направлению налоговым органом в территориальный орган Федерального казначейства для осуществления возврата.
13. Зачет или возврат суммы излишне уплаченного налога и уплата начисленных процентов производятся в валюте Российской Федерации.
14. Правила, установленные настоящей статьей, применяются также в отношении зачета или возврата сумм излишне уплаченных авансовых платежей, сборов, пеней и штрафов и распространяются на налоговых агентов, плательщиков сборов и ответственного участника консолидированной группы налогоплательщиков. (в ред. Федерального закона от 16.11.2011 N 321-ФЗ)
Положения настоящей статьи в отношении возврата или зачета излишне уплаченных сумм государственной пошлины применяются с учетом особенностей, установленных главой 25.3 настоящего Кодекса.
Суммы налогов, сборов, пеней, штрафов, излишне уплаченные (взысканные) до 1 января 2007 года и подлежащие возврату в соответствии со статьей 79 (в редакции Федерального закона от 27.07.2006 N
137-ФЗ), возвращаются налогоплательщику (налоговому агенту, плательщику сбора) в порядке, действовавшем до указанной даты . С 1 января 2007 года и до 1 января 2008 года суммы излишне уплаченных (взысканных) налогов, сборов, пеней и штрафов подлежат возврату (зачету) за счет сумм поступлений, подлежащих перечислению в соответствующий бюджет бюджетной системы Российской Федерации в соответствии с бюджетным законодательством Российской Федерации.
В случае, если уплата (взыскание) налога, сбора, пеней и (или) штрафов производилась до 1 января 2007 года в иностранной валюте, зачет (возврат) налогоплательщику (налоговому агенту, плательщику сбора) сумм излишне уплаченных (взысканных) налогов, сборов, пеней и (или) штрафов, а также начисление процентов за нарушение установленного срока возврата указанных сумм осуществляются после 31 декабря 2006 года в валюте Российской Федерации, пересчитанной по курсу Центрального банка Российской Федерации на день, когда произошла излишняя уплата (взыскание).
Статья 79. Возврат сумм излишне взысканных налога, сбора, пеней и штрафа
(в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
1. Сумма излишне взысканного налога подлежит возврату налогоплательщику в порядке, предусмотренном настоящей статьей.
Возврат налогоплательщику суммы излишне взысканного налога при наличии у него недоимки по иным налогам соответствующего вида или задолженности по соответствующим пеням, а также штрафам, подлежащим взысканию в случаях, предусмотренных настоящим Кодексом, производится только после зачета этой суммы в счет погашения указанной недоимки (задолженности) в соответствии со статьей 78 настоящего Кодекса.
2. Решение о возврате суммы излишне взысканного налога принимается налоговым органом в течение 10 дней со дня получения письменного заявления налогоплательщика о возврате суммы излишне взысканного налога.
До истечения срока, установленного абзацем первым настоящего пункта, поручение на возврат суммы излишне взысканного налога, оформленное на основании решения налогового органа о возврате этой суммы налога, подлежит направлению налоговым органом в территориальный орган Федерального казначейства для осуществления возврата налогоплательщику в соответствии с бюджетным законодательством Российской Федерации.
3. Заявление о возврате суммы излишне взысканного налога может быть подано налогоплательщиком в налоговый орган в течение одного месяца со дня, когда налогоплательщику стало известно о факте излишнего взыскания с него налога, или со дня вступления в силу решения суда.
Исковое заявление в суд может быть подано в течение трех лет считая со дня, когда лицо узнало или должно было узнать о факте излишнего взыскания налога.
В случае, если установлен факт излишнего взыскания налога, налоговый орган принимает решение о возврате суммы излишне взысканного налога, а также начисленных в порядке, предусмотренном пунктом 5 настоящей статьи, процентов на эту сумму.
4. Налоговый орган, установив факт излишнего взыскания налога, обязан сообщить об этом налогоплательщику в течение 10 дней со дня установления этого факта.
Указанное сообщение передается руководителю организации, физическому лицу, их представителям лично под расписку или иным способом, подтверждающим факт и дату его получения.
5. Сумма излишне взысканного налога подлежит возврату с начисленными на нее процентами в течение одного месяца со дня получения письменного заявления налогоплательщика о возврате суммы излишне взысканного налога.
Проценты на сумму излишне взысканного налога начисляются со дня, следующего за днем взыскания, по день фактического возврата.
Процентная ставка принимается равной действовавшей в эти дни ставке рефинансирования Центрального банка Российской Федерации.
6. Территориальный орган Федерального казначейства, осуществивший возврат суммы излишне взысканного налога и начисленных на эту сумму процентов, уведомляет налоговый орган о дате возврата и сумме возвращенных налогоплательщику денежных средств.
7. В случае, если предусмотренные пунктом 5 настоящей статьи проценты уплачены налогоплательщику не в полном объеме, налоговый орган принимает решение о возврате оставшейся суммы процентов, рассчитанной исходя из даты фактического возврата налогоплательщику сумм излишне взысканного налога, в течение трех дней со дня получения уведомления территориального органа Федерального казначейства о дате возврата и сумме возвращенных налогоплательщику денежных средств.
До истечения срока, установленного абзацем первым настоящего пункта, поручение на возврат оставшейся суммы процентов, оформленное на основании решения налогового органа о возврате этой суммы, подлежит направлению налоговым органом в территориальный орган Федерального казначейства для осуществления возврата.
8. Возврат суммы излишне взысканного налога и уплата начисленных процентов производятся в валюте Российской Федерации.
9. Правила, установленные настоящей статьей, применяются также в отношении зачета или возврата сумм излишне взысканных авансовых платежей, сборов, пеней, штрафа и распространяются на налоговых агентов, плательщиков сборов и ответственного участника консолидированной группы налогоплательщиков. (в ред. Федерального закона от 16.11.2011 N 321-ФЗ)
Положения, установленные настоящей статьей, применяются в отношении возврата или зачета излишне взысканных сумм государственной пошлины с учетом особенностей, установленных главой 25.3 настоящего Кодекса.
Суммы налога на прибыль организаций по консолидированной группе налогоплательщиков, излишне взысканные с участников этой группы, подлежат зачету (возврату) ответственному участнику консолидированной группы налогоплательщиков. (абзац введен Федеральным законом от 16.11.2011 N 321-ФЗ)
Раздел V. НАЛОГОВАЯ ДЕКЛАРАЦИЯ И НАЛОГОВЫЙ КОНТРОЛЬ (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
Глава 13. НАЛОГОВАЯ ДЕКЛАРАЦИЯ (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
Статья 80. Налоговая декларация
(в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
1. Налоговая декларация представляет собой письменное заявление или заявление, составленное в электронном виде и переданное по телекоммуникационным каналам связи с применением электронной цифровой подписи, налогоплательщика об объектах налогообложения, о полученных доходах и произведенных расходах, об источниках доходов, о налоговой базе, налоговых льготах, об исчисленной сумме налога и (или) о других данных, служащих основанием для исчисления и уплаты налога. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Налоговая декларация представляется каждым налогоплательщиком по каждому налогу, подлежащему уплате этим налогоплательщиком, если иное не предусмотрено законодательством о налогах и сборах.
Расчет авансового платежа представляет собой письменное заявление или заявление, составленное в электронном виде и переданное по телекоммуникационным каналам связи с применением электронной цифровой подписи, налогоплательщика о базе исчисления, об используемых льготах, исчисленной сумме авансового платежа и (или) о других данных, служащих основанием для исчисления и уплаты авансового платежа. Расчет авансового платежа представляется в случаях, предусмотренных настоящим Кодексом применительно к конкретному налогу. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Расчет сбора представляет собой письменное заявление или заявление, составленное в электронном виде и переданное по телекоммуникационным каналам связи с применением электронной цифровой подписи, плательщика сбора об объектах обложения, облагаемой базе, используемых льготах, исчисленной сумме сбора и (или) о других данных, служащих основанием для исчисления и уплаты сбора, если иное не предусмотрено настоящим Кодексом. Расчет сбора представляется в случаях, предусмотренных частью второй настоящего Кодекса применительно к каждому сбору. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Налоговый агент представляет в налоговые органы расчеты, предусмотренные частью второй настоящего Кодекса. Указанные расчеты представляются в порядке, установленном частью второй настоящего Кодекса применительно к конкретному налогу.
2. Не подлежат представлению в налоговые органы налоговые декларации (расчеты) по тем налогам, по которым налогоплательщики освобождены от обязанности по их уплате в связи с применением специальных налоговых режимов, в части деятельности, осуществление которой влечет применение специальных налоговых режимов, либо имущества, используемого для осуществления такой деятельности. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Лицо, признаваемое налогоплательщиком по одному или нескольким налогам, не осуществляющее операций, в результате которых происходит движение денежных средств на его счетах в банках (в кассе организации), и не имеющее по этим налогам объектов налогообложения, представляет по данным налогам единую (упрощенную) налоговую декларацию.
Форма единой (упрощенной) налоговой декларации и порядок ее заполнения утверждаются федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов, по согласованию с Министерством финансов Российской Федерации. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Единая (упрощенная) налоговая декларация представляется в налоговый орган по месту нахождения организации или месту жительства физического лица не позднее 20-го числа месяца, следующего за истекшими кварталом, полугодием, 9 месяцами, календарным годом. (п. 2 в ред. Федерального закона от 30.12.2006 N 268-ФЗ)
3. Налоговая декларация (расчет) представляется в налоговый орган по месту учета налогоплательщика (плательщика сбора, налогового агента) по установленной форме на бумажном носителе или по установленным форматам в электронном виде вместе с документами, которые в соответствии с настоящим Кодексом должны прилагаться к налоговой декларации (расчету). Налогоплательщики вправе представить документы, которые в соответствии с настоящим Кодексом должны прилагаться к налоговой декларации (расчету), в электронном виде.
Налогоплательщики, среднесписочная численность работников которых за предшествующий календарный год превышает 100 человек, а также вновь созданные (в том числе при реорганизации) организации, численность работников которых превышает указанный предел, представляют налоговые декларации (расчеты) в налоговый орган по установленным форматам в электронном виде, если иной порядок представления информации, отнесенной к государственной тайне, не предусмотрен законодательством Российской Федерации.
Сведения о среднесписочной численности работников за предшествующий календарный год представляются налогоплательщиком в налоговый орган не позднее 20 января текущего года, а в случае создания (реорганизации) организации - не позднее 20-го числа месяца, следующего за месяцем, в котором организация была создана (реорганизована). Указанные сведения представляются по форме, утвержденной федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов, в налоговый орган по месту нахождения организации (по месту жительства индивидуального предпринимателя).
Налогоплательщики, в соответствии со статьей 83 настоящего Кодекса отнесенные к категории крупнейших, представляют все налоговые декларации (расчеты), которые они обязаны представлять в соответствии с настоящим Кодексом, в налоговый орган по месту учета в качестве крупнейших налогоплательщиков по установленным форматам в электронном виде, если иной порядок представления информации, отнесенной к государственной тайне, не предусмотрен законодательством Российской Федерации.
Бланки налоговых деклараций (расчетов) предоставляются налоговыми органами бесплатно. (п. 3 в ред. Федерального закона от 30.12.2006 N 268-ФЗ)
4. Налоговая декларация (расчет) может быть представлена налогоплательщиком (плательщиком сбора, налоговым агентом) в налоговый орган лично или через представителя, направлена в виде почтового отправления с описью вложения или передана в электронном виде по телекоммуникационным каналам связи. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Налоговый орган не вправе отказать в принятии налоговой декларации (расчета), представленной налогоплательщиком (плательщиком сборов, налоговым агентом) по установленной форме (установленному формату), и обязан проставить по просьбе налогоплательщика (плательщика сбора, налогового агента) на копии налоговой декларации (копии расчета) отметку о принятии и дату ее получения при получении налоговой декларации (расчета) на бумажном носителе либо передать налогоплательщику (плательщику сбора, налоговому агенту) квитанцию о приеме в электронном виде - при получении налоговой декларации (расчета) по телекоммуникационным каналам связи. (в ред. Федерального закона от 30.12.2006 N 268-ФЗ)
При отправке налоговой декларации (расчета) по почте днем ее представления считается дата отправки почтового отправления с описью вложения. При передаче налоговой декларации (расчета) по телекоммуникационным каналам связи днем ее представления считается дата ее отправки.
Абзац утратил силу. - Федеральный закон от 27.07.2010 N 229-ФЗ.
5. Налоговая декларация (расчет) представляется с указанием идентификационного номера налогоплательщика, если иное не предусмотрено настоящим Кодексом.
Налогоплательщик (плательщик сбора, налоговый агент) или его представитель подписывает налоговую декларацию (расчет), подтверждая достоверность и полноту сведений, указанных в налоговой декларации (расчете).
Если достоверность и полноту сведений, указанных в налоговой декларации (расчете), в том числе с применением электронной цифровой подписи при представлении налоговой декларации (расчета) в электронном виде, подтверждает уполномоченный представитель налогоплательщика (плательщика сбора, налогового агента), в налоговой декларации (расчете) указывается основание представительства (наименование документа, подтверждающего наличие полномочий на подписание налоговой декларации (расчета). При этом к налоговой декларации (расчету) прилагается копия документа, подтверждающего полномочия представителя на подписание налоговой декларации (расчета). (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
При представлении налоговой декларации (расчета) в электронном виде копия документа, подтверждающего полномочия представителя на подписание налоговой декларации (расчета), может быть представлена в электронном виде по телекоммуникационным каналам связи. (абзац введен Федеральным законом от 27.07.2010 N 229-ФЗ)
6. Налоговая декларация (расчет) представляется в установленные законодательством о налогах и сборах сроки.
7. Формы и порядок заполнения форм налоговых деклараций (расчетов), а также форматы и порядок представления налоговых деклараций (расчетов) в электронном виде утверждаются федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов, по согласованию с Министерством финансов Российской Федерации. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Абзац утратил силу. - Федеральный закон от 27.07.2010 N 229-ФЗ.
Федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, не вправе включать в форму налоговой декларации (расчета), а налоговые органы не вправе требовать от налогоплательщиков (плательщиков сборов, налоговых агентов) включения в налоговую декларацию (расчет) сведений, не связанных с исчислением и (или) уплатой налогов и сборов, за исключением: (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
1) вида документа: первичный (корректирующий);
2) наименования налогового органа;
3) места нахождения организации (ее обособленного подразделения) или места жительства физического лица;
4) фамилии, имени, отчества физического лица или полного наименования организации (ее обособленного подразделения);
5) номера контактного телефона налогоплательщика.
8. Утратил силу с 1 января 2011 года. - Федеральный закон от 27.11.2010 N 306-ФЗ.
9. Особенности представления налоговых деклараций при выполнении соглашений о разделе продукции определяются главой 26.4 настоящего Кодекса.
10. Особенности исполнения обязанности по представлению налоговых деклараций посредством уплаты декларационного платежа определяются федеральным законом об упрощенном порядке декларирования доходов физическими лицами. (п. 10 введен Федеральным законом от 30.12.2006 N 265-ФЗ)
11. Особенности представления в налоговый орган налоговой декларации консолидированной группы налогоплательщиков определяются главой 25 настоящего Кодекса. (п. 11 введен Федеральным законом от 16.11.2011 N 321-ФЗ)
Статья 81. Внесение изменений в налоговую декларацию
(в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
1. При обнаружении налогоплательщиком в поданной им в налоговый орган налоговой декларации факта неотражения или неполноты отражения сведений, а также ошибок, приводящих к занижению суммы налога, подлежащей уплате, налогоплательщик обязан внести необходимые изменения в налоговую декларацию и представить в налоговый орган уточненную налоговую декларацию в порядке, установленном настоящей статьей.
При обнаружении налогоплательщиком в поданной им в налоговый орган налоговой декларации недостоверных сведений, а также ошибок, не приводящих к занижению суммы налога, подлежащей уплате, налогоплательщик вправе внести необходимые изменения в налоговую декларацию и представить в налоговый орган уточненную налоговую декларацию в порядке, установленном настоящей статьей. При этом уточненная налоговая декларация, представленная после истечения установленного срока подачи декларации, не считается представленной с нарушением срока.
2. Если уточненная налоговая декларация представляется в налоговый орган до истечения срока подачи налоговой декларации, она считается поданной в день подачи уточненной налоговой декларации.
3. Если уточненная налоговая декларация представляется в налоговый орган после истечения срока подачи налоговой декларации, но до истечения срока уплаты налога, то налогоплательщик освобождается от ответственности, если уточненная налоговая декларация была представлена до момента, когда налогоплательщик узнал об обнаружении налоговым органом факта неотражения или неполноты отражения сведений в налоговой декларации, а также ошибок, приводящих к занижению подлежащей уплате суммы налога, либо о назначении выездной налоговой проверки.
4. Если уточненная налоговая декларация представляется в налоговый орган после истечения срока подачи налоговой декларации и срока уплаты налога, то налогоплательщик освобождается от ответственности в случаях:
1) представления уточненной налоговой декларации до момента, когда налогоплательщик узнал об обнаружении налоговым органом неотражения или неполноты отражения сведений в налоговой декларации, а также ошибок, приводящих к занижению подлежащей уплате суммы налога, либо о назначении выездной налоговой проверки по данному налогу за данный период, при условии, что до представления уточненной налоговой декларации он уплатил недостающую сумму налога и
соответствующие ей пени;
2) представления уточненной налоговой декларации после проведения выездной налоговой проверки за соответствующий налоговый период, по результатам которой не были обнаружены неотражение или неполнота отражения сведений в налоговой декларации, а также ошибки, приводящие к занижению подлежащей уплате суммы налога.
5. Уточненная налоговая декларация представляется налогоплательщиком в налоговый орган по месту учета.
Уточненная налоговая декларация (расчет) представляется в налоговый орган по форме, действовавшей в налоговый период, за который вносятся соответствующие изменения.
6. При обнаружении налоговым агентом в поданном им в налоговый орган расчете факта неотражения или неполноты отражения сведений, а также ошибок, приводящих к занижению или завышению суммы налога, подлежащей перечислению, налоговый агент обязан внести необходимые изменения и представить в налоговый орган уточненный расчет в порядке, установленном настоящей статьей.
Уточненный расчет, представляемый налоговым агентом в налоговый орган, должен содержать данные только в отношении тех налогоплательщиков, в отношении которых обнаружены факты неотражения или неполноты отражения сведений, а также ошибки, приводящие к занижению суммы налога.
Положения, предусмотренные пунктами 3 и 4 настоящей статьи, касающиеся освобождения от ответственности, применяются также в отношении налоговых агентов при представлении ими уточненных расчетов.
6.1. В случае, если участник договора инвестиционного товарищества - управляющий товарищ, ответственный за ведение налогового учета (далее в настоящей статье - управляющий товарищ, ответственный за ведение налогового учета), предоставил участникам договора инвестиционного товарищества копию уточненного расчета финансового результата инвестиционного товарищества, налогоплательщики, уплачивающие налог на прибыль организаций, налог на доходы физических лиц в связи с их участием в договоре инвестиционного товарищества, обязаны подавать уточненную налоговую декларацию (расчет).
Уточненная налоговая декларация (расчет) должна быть представлена в налоговый орган по месту учета участника договора инвестиционного товарищества не позднее пятнадцати дней со дня, когда ему была передана копия уточненного расчета финансового результата инвестиционного товарищества.
При этом, если уточненная налоговая декларация (расчет) представляется в налоговый орган в сроки, указанные в абзаце втором настоящего пункта, участник договора инвестиционного товарищества, не являющийся управляющим товарищем, ответственным за ведение налогового учета, освобождается от ответственности.
Если участник договора инвестиционного товарищества обжалует акты или решения налогового органа, которыми были изменены финансовые результаты инвестиционного товарищества, он обязан представить уточненную налоговую декларацию (расчет) не позднее пятнадцати дней со дня, когда вышестоящим налоговым органом было принято решение по результатам рассмотрения его жалобы. (п. 6.1 введен Федеральным законом от 28.11.2011 N 336-ФЗ)
7. Правила, предусмотренные настоящей статьей, применяются также в отношении уточненных расчетов сборов и распространяются на плательщиков сборов.
Глава 14. НАЛОГОВЫЙ КОНТРОЛЬ
Статья 82. Общие положения о налоговом контроле (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
1. Налоговым контролем признается деятельность уполномоченных органов по контролю за соблюдением налогоплательщиками, налоговыми агентами и плательщиками сборов законодательства о налогах и сборах в порядке, установленном настоящим Кодексом. (абзац введен Федеральным законом от 27.07.2006 N 137-ФЗ)
Налоговый контроль проводится должностными лицами налоговых органов в пределах своей компетенции посредством налоговых проверок, получения объяснений налогоплательщиков, налоговых агентов и плательщиков сбора, проверки данных учета и отчетности, осмотра помещений и территорий, используемых для извлечения дохода (прибыли), а также в других формах, предусмотренных настоящим Кодексом. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2006 N 137-ФЗ)
Особенности осуществления налогового контроля при выполнении соглашений о разделе продукции определяются главой 26.4 настоящего Кодекса. (абзац введен Федеральным законом от 06.06.2003 N 65-ФЗ)
2. Утратил силу. - Федеральный закон от 29.06.2004 N 58-ФЗ.
3. Налоговые органы, таможенные органы, органы внутренних дел и следственные органы в порядке, определяемом по соглашению между ними, информируют друг друга об имеющихся у них материалах о нарушениях законодательства о налогах и сборах и налоговых преступлениях, о принятых мерах по их пресечению, о проводимых ими налоговых проверках, а также осуществляют обмен другой необходимой информацией в целях исполнения возложенных на них задач. (п. 3 введен Федеральным законом от 09.07.1999 N 154-ФЗ, в ред. Федеральных законов от 30.06.2003 N 86-ФЗ, от 24.07.2009 N 213-ФЗ, от 28.12.2010 N 404-ФЗ)
4. При осуществлении налогового контроля не допускаются сбор, хранение, использование и распространение информации о налогоплательщике (плательщике сбора, налоговом агенте), полученной в нарушение положений Конституции Российской Федерации, настоящего Кодекса, федеральных законов, а также в нарушение требования об обеспечении конфиденциальности информации, составляющей профессиональную тайну иных лиц, в частности адвокатскую тайну, аудиторскую тайну. (п. 4 введен Федеральным законом от 09.07.1999 N 154-ФЗ, в ред. Федерального закона от 11.07.2011 N 200-ФЗ)
Статья 83. Учет организаций и физических лиц (в ред. Федерального закона от 23.12.2003 N 185-ФЗ)
1. В целях проведения налогового контроля организации и физические лица подлежат постановке на учет в налоговых органах соответственно по месту нахождения организации, месту нахождения ее обособленных подразделений, месту жительства физического лица, а также по месту нахождения принадлежащих им недвижимого имущества и транспортных средств и по иным основаниям, предусмотренным настоящим Кодексом. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 23.12.2003 N 185-ФЗ, от 27.07.2006 N 137-ФЗ, от 27.07.2010 N 229-ФЗ)
Организации, в состав которых входят обособленные подразделения, расположенные на территории Российской Федерации, подлежат постановке на учет в налоговых органах по месту нахождения каждого своего обособленного подразделения. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Министерство финансов Российской Федерации вправе определять особенности учета в налоговых органах крупнейших налогоплательщиков, а также организаций, получивших статус участников проекта по осуществлению исследований, разработок и коммерциализации их результатов в соответствии с Федеральным законом "Об инновационном центре "Сколково". (в ред. Федерального закона от 28.09.2010 N 243-ФЗ)
Особенности учета иностранных организаций и иностранных граждан устанавливаются Министерством финансов Российской Федерации. (абзац введен Федеральным законом от 09.07.1999 N 154-ФЗ, в ред. Федеральных законов от 29.06.2004 N 58-ФЗ, от 27.07.2006 N 137-ФЗ)
Особенности учета налогоплательщиков при выполнении соглашений о разделе продукции определяются главой 26.4 настоящего Кодекса. (абзац введен Федеральным законом от 06.06.2003 N 65-ФЗ)
2. Постановка на учет в налоговом органе организаций и индивидуальных предпринимателей осуществляется независимо от наличия обстоятельств, с которыми настоящий Кодекс связывает
возникновение обязанности по уплате того или иного налога или сбора. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
3. Постановка на учет в налоговых органах российской организации по месту нахождения организации, месту нахождения ее филиала, представительства, иностранной некоммерческой неправительственной организации по месту осуществления ею деятельности на территории Российской Федерации через отделение, а также индивидуального предпринимателя по месту его жительства осуществляется на основании сведений, содержащихся соответственно в Едином государственном реестре юридических лиц, Едином государственном реестре индивидуальных предпринимателей. (п. 3 в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
4. Постановка на учет в налоговых органах российской организации по месту нахождения ее обособленных подразделений (за исключением филиала, представительства) осуществляется налоговыми органами на основании сообщений, представляемых (направляемых) этой организацией в соответствии с пунктом 2 статьи 23 настоящего Кодекса.
Постановка на учет (снятие с учета) в налоговых органах иностранной организации по месту осуществления ею деятельности на территории Российской Федерации через обособленные подразделения осуществляется на основании заявления о постановке на учет (снятии с учета) такой организации, если иное не предусмотрено пунктом 3 настоящей статьи. Заявление о постановке на учет подается иностранной организацией в налоговый орган не позднее 30 календарных дней со дня начала осуществления ею деятельности на территории Российской Федерации. При подаче заявления о постановке на учет (снятии с учета) иностранная организация одновременно с указанным заявлением представляет в налоговый орган документы, которые необходимы для постановки ее на учет (снятия с учета) в налоговом органе и перечень которых утверждается Министерством финансов Российской Федерации.
В случае, если несколько обособленных подразделений организации находятся в одном муниципальном образовании, городах федерального значения Москве и Санкт-Петербурге на территориях, подведомственных разным налоговым органам, постановка организации на учет может быть осуществлена налоговым органом по месту нахождения одного из ее обособленных подразделений, определяемого этой организацией самостоятельно. Сведения о выборе налогового органа организация указывает в уведомлении, представляемом (направляемом) российской организацией в налоговый орган по месту ее нахождения, иностранной организацией - в выбранный ею налоговый орган. (п. 4 в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Положения пункта 4.1 статьи 83 распространяют свое действие на правоотношения, возникшие с 1 января 2010 года, и применяются до 1 января 2017 года (пункт 6 статьи 12 Федерального закона от 30.07.2010 N 242-ФЗ).
4.1. При осуществлении организацией, являющейся иностранным маркетинговым партнером Международного олимпийского комитета в соответствии со статьей 3.1 Федерального закона от 1 декабря 2007 года N 310-ФЗ "Об организации и о проведении XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, развитии города Сочи как горноклиматического курорта и внесении изменений в отдельные законодательные акты Российской Федерации" (за исключением официальных вещательных компаний), деятельности в рамках исполнения обязательств маркетингового партнера Международного олимпийского комитета через обособленное подразделение в течение периода, не превышающего шести месяцев и включающего в себя период проведения XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, установленный частью 2 статьи 2 указанного Федерального закона, постановка на учет такой организации осуществляется на основании уведомления, направляемого данной организацией в налоговый орган.
При осуществлении организацией, являющейся официальной вещательной компанией в соответствии со статьей 3.1 указанного Федерального закона, деятельности в рамках договора, заключенного с Международным олимпийским комитетом или уполномоченной им организацией, через обособленное подразделение в течение периода, не превышающего двенадцати месяцев и включающего в себя период проведения XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, установленный частью 2 статьи 2 указанного Федерального закона, постановка на учет такой организации осуществляется на основании уведомления, направляемого данной организацией в налоговый орган.
Форма уведомления, на основании которого происходит постановка на учет в налоговом органе
организации, являющейся иностранным маркетинговым партнером Международного олимпийского комитета и (или) официальной вещательной компанией, утверждается федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов. (п. 4.1 введен Федеральным законом от 30.07.2010 N 242-ФЗ)
5. Абзац утратил силу. - Федеральный закон от 23.12.2003 N 185-ФЗ.
Постановка на учет, снятие с учета организации или физического лица в налоговом органе по месту нахождения принадлежащих им недвижимого имущества и (или) транспортных средств осуществляются на основании сведений, сообщаемых органами, указанными в статье 85 настоящего Кодекса. Организация подлежит постановке на учет в налоговых органах по месту нахождения недвижимого имущества, принадлежащего ей на праве собственности, праве хозяйственного ведения или оперативного управления. (в ред. Федеральных законов от 23.12.2003 N 185-ФЗ, от 27.07.2010 N 229-ФЗ)
Местом нахождения имущества в целях настоящей статьи признается:
1) для морских, речных и воздушных транспортных средств - место (порт) приписки, при отсутствии такового место государственной регистрации, а при отсутствии таковых - место нахождения (жительства) собственника имущества; (в ред. Федеральных законов от 29.06.2004 N 58-ФЗ, от 27.07.2006 N 137-ФЗ)
2) для транспортных средств, не указанных в подпункте 1 настоящего пункта, - место государственной регистрации, а при отсутствии такового - место нахождения (жительства) собственника имущества; (пп. 2 в ред. Федерального закона от 29.06.2004 N 58-ФЗ)
3) для иного недвижимого имущества - место фактического нахождения имущества; (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
5.1. Правила, предусмотренные пунктом 5 настоящей статьи, применяются также в отношении недвижимого имущества и транспортных средств, находящихся в государственной или муниципальной собственности и входящих в состав имущества организаций (в том числе в соответствии с концессионным соглашением), на которые этим организациям предоставлены права владения, пользования и распоряжения либо права владения и пользования. (п. 5.1 введен Федеральным законом от 27.07.2010 N 229-ФЗ)
6. Постановка на учет нотариуса, занимающегося частной практикой, осуществляется налоговым органом по месту его жительства на основании сведений, сообщаемых органами, указанными в статье 85 настоящего Кодекса. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
Постановка на учет адвоката осуществляется налоговым органом по месту его жительства на основании сведений, сообщаемых адвокатской палатой субъекта Российской Федерации в соответствии со статьей 85 настоящего Кодекса. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ) (п. 6 в ред. Федерального закона от 23.12.2003 N 185-ФЗ)
7. Постановка на учет в налоговых органах физических лиц, не относящихся к индивидуальным предпринимателям, осуществляется налоговым органом по месту жительства физического лица на основе информации, предоставляемой органами, указанными в пунктах 1 - 6 и 8 статьи 85 настоящего Кодекса, либо на основании заявления физического лица. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2006 N 137-ФЗ, от 27.07.2010 N 229-ФЗ)
7.1. Физические лица, место жительства которых для целей налогообложения определяется по месту пребывания физического лица, вправе обратиться в налоговый орган по месту своего пребывания с заявлением о постановке на учет в налоговых органах. (п. 7.1 введен Федеральным законом от 27.07.2006 N 137-ФЗ)
8. В случаях, предусмотренных абзацем вторым пункта 5, пунктами 7 и 7.1 настоящей статьи, налоговый орган обязан незамедлительно уведомить физическое лицо о постановке его на учет. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2006 N 137-ФЗ)
9. В случае возникновения у налогоплательщиков затруднений с определением места постановки на
учет решение на основе представленных ими данных принимается налоговым органом. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
10. Налоговые органы на основе имеющихся данных и сведений о налогоплательщиках обязаны обеспечить постановку их на учет (снятие их с учета) и учет сведений о налогоплательщиках. (в ред. Федеральных законов от 23.12.2003 N 185-ФЗ, от 27.07.2010 N 229-ФЗ)
Статья 84. Порядок постановки на учет и снятия с учета организаций и физических лиц. Идентификационный номер налогоплательщика (в ред. Федерального закона от 23.12.2003 N 185-ФЗ)
1. Постановка на учет, снятие с учета в налоговых органах организаций и физических лиц по основаниям, предусмотренным настоящим Кодексом, а также внесение изменений в сведения о них в налоговых органах осуществляются в порядке, установленном Министерством финансов Российской Федерации.
При постановке на учет физических лиц в состав сведений об указанных лицах включаются также их персональные данные:
фамилия, имя, отчество;
дата и место рождения;
пол;
место жительства;
данные паспорта или иного документа, удостоверяющего личность налогоплательщика;
данные о гражданстве. (п. 1 в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
2. Налоговый орган обязан осуществить постановку на учет физического лица на основании заявления этого физического лица в течение пяти дней со дня получения указанного заявления налоговым органом и в тот же срок выдать ему свидетельство о постановке на учет в налоговом органе (если ранее указанное свидетельство не выдавалось) или уведомление о постановке на учет в налоговом органе.
Налоговый орган обязан осуществить постановку на учет российской организации по месту нахождения ее обособленного подразделения (за исключением филиала, представительства) в течение пяти дней со дня получения сообщения от этой организации в соответствии с пунктом 2 статьи 23 настоящего Кодекса; российской организации по месту нахождения ее филиала, представительства, иностранной некоммерческой неправительственной организации по месту осуществления ею деятельности на территории Российской Федерации через отделение на основании сведений, содержащихся в Едином государственном реестре юридических лиц, иностранной организации по месту осуществления ею деятельности на территории Российской Федерации через иное обособленное подразделение - в течение пяти дней со дня получения от этой организации заявления о постановке на учет и всех необходимых документов и в тот же срок выдать российской организации, иностранной организации соответственно уведомление о постановке на учет в налоговом органе, свидетельство о постановке на учет в налоговом органе.
Налоговый орган, осуществивший постановку на учет вновь созданной российской организации или индивидуального предпринимателя, обязан выдать российской организации свидетельство о постановке на учет в налоговом органе, индивидуальному предпринимателю - свидетельство о постановке на учет в налоговом органе (если ранее указанное свидетельство не выдавалось) и уведомление о постановке на учет в налоговом органе, подтверждающее постановку на учет в налоговом органе физического лица в качестве индивидуального предпринимателя.
Налоговый орган обязан осуществить постановку на учет, снятие с учета организации, физического лица по месту нахождения принадлежащих им недвижимого имущества и (или) транспортных средств, а также нотариусов, занимающихся частной практикой, и адвокатов по месту их жительства в течение пяти дней со дня получения сведений, сообщенных органами, указанными в статье 85 настоящего Кодекса. Налоговый орган в тот же срок обязан выдать или направить по почте заказным письмом указанным лицам
свидетельство о постановке на учет в налоговом органе и (или) уведомление о постановке на учет (уведомление о снятии с учета) в налоговом органе.
Налоговый орган обязан осуществить постановку на учет (снятие с учета) организации и физического лица по иным основаниям, предусмотренным настоящим Кодексом, в течение пяти дней со дня получения соответствующего заявления или сведений, сообщенных органами, указанными в статье 85 настоящего Кодекса, и в тот же срок выдать уведомление о постановке на учет (уведомление о снятии с учета) в налоговом органе. (п. 2 в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
3. Изменения в сведениях о российских организациях, об отделениях иностранных некоммерческих неправительственных организаций на территории Российской Федерации или индивидуальных предпринимателях подлежат учету налоговым органом соответственно по месту нахождения российской организации, месту нахождения филиала, представительства российской организации, месту осуществления деятельности иностранной некоммерческой неправительственной организации на территории Российской Федерации через отделение или месту жительства индивидуального предпринимателя на основании сведений, содержащихся соответственно в Едином государственном реестре юридических лиц, Едином государственном реестре индивидуальных предпринимателей.
Изменения в сведениях об обособленных подразделениях (за исключением филиалов и представительств) российских организаций подлежат учету налоговыми органами по месту нахождения таких обособленных подразделений на основании сообщений, представляемых (направляемых) российской организацией в соответствии с пунктом 2 статьи 23 настоящего Кодекса.
КонсультантПлюс: примечание. В соответствии с Приказом Минфина РФ от 30.09.2010 N 117н изменения в сведениях об иностранной
организации, содержащихся в заявлении (сообщении) о постановке ее на учет в налоговом органе и в ЕГРН, учитываются налоговым органом, осуществившим постановку на учет этой иностранной организации, на основании представленного в налоговый орган заявления (сообщения), составленного в произвольной форме.
Изменения в сведениях об иностранных организациях (в том числе о филиалах, представительствах, об иных обособленных подразделениях, за исключением отделений, указанных в абзаце первом настоящего пункта) подлежат учету налоговыми органами по месту нахождения указанных обособленных подразделений на основании заявления иностранной организации по форме, установленной федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов. Одновременно с подачей такого заявления иностранная организация представляет документы, которые необходимы для учета таких сведений в налоговом органе и перечень которых утверждается Министерством финансов Российской Федерации.
Изменения в сведениях о физических лицах, не являющихся индивидуальными предпринимателями, а также о нотариусах, занимающихся частной практикой, и об адвокатах подлежат учету налоговым органом по месту их жительства на основании сведений, сообщаемых органами, указанными в статье 85 настоящего Кодекса. (п. 3 в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
4. В случаях изменения места нахождения организации, места нахождения обособленного подразделения организации, места жительства физического лица снятие их с учета осуществляется налоговым органом, в котором организация, физическое лицо состояли на учете. При этом налоговый орган осуществляет снятие с учета:
российской организации по месту ее нахождения (по месту нахождения филиала, представительства), иностранной некоммерческой неправительственной организации по месту осуществления деятельности на территории Российской Федерации через отделение, физического лица в качестве индивидуального предпринимателя по месту его жительства - на основании сведений, содержащихся соответственно в Едином государственном реестре юридических лиц, Едином государственном реестре индивидуальных предпринимателей;
российской организации по месту нахождения иного обособленного подразделения - в течение пяти дней со дня получения сообщения, представляемого (направляемого) российской организацией в соответствии с пунктом 2 статьи 23 настоящего Кодекса;
иностранной организации по месту осуществления деятельности на территории Российской Федерации через обособленное подразделение - в течение пяти дней со дня получения соответствующего заявления, если иное не предусмотрено настоящим пунктом;
нотариуса, занимающегося частной практикой, адвоката, физического лица, не являющегося индивидуальным предпринимателем, - в течение пяти дней со дня получения сведений о факте регистрации, сообщаемых в соответствии со статьей 85 настоящего Кодекса органами, осуществляющими регистрацию физических лиц по месту их жительства.
Постановка на учет организации, физического лица в налоговом органе по новому месту своего нахождения, месту нахождения обособленного подразделения организации, месту жительства физического лица осуществляется на основании документов, полученных от налогового органа соответственно по прежнему месту нахождения организации, месту нахождения обособленного подразделения организации (месту жительства физического лица).
Снятие с учета в налоговом органе физического лица может также осуществляться этим налоговым органом при получении им соответствующих сведений о постановке на учет этого физического лица в другом налоговом органе по месту его жительства. (п. 4 в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
5. В случаях прекращения деятельности российской организации при ликвидации, в результате реорганизации, в иных случаях, установленных федеральными законами, прекращения деятельности физического лица в качестве индивидуального предпринимателя снятие их с учета осуществляется на основании сведений, содержащихся соответственно в Едином государственном реестре юридических лиц, Едином государственном реестре индивидуальных предпринимателей.
В случаях прекращения российской организацией деятельности через филиал или представительство (закрытия филиала или представительства), иностранной некоммерческой неправительственной организацией деятельности на территории Российской Федерации через отделение снятие с учета российской организации налоговым органом по месту нахождения этого филиала (представительства), иностранной организации налоговым органом по месту осуществления деятельности на территории Российской Федерации через это отделение осуществляется на основании сведений, содержащихся в Едином государственном реестре юридических лиц, но не ранее окончания выездной налоговой проверки в случае ее проведения.
В случае прекращения деятельности (закрытия) иного обособленного подразделения российской организации (иностранной организации) снятие с учета организации налоговым органом по месту нахождения этого обособленного подразделения осуществляется на основании полученного налоговым органом сообщения российской организации в соответствии с пунктом 2 статьи 23 настоящего Кодекса (заявления иностранной организации) в течение 10 дней со дня получения этого сообщения (заявления), но не ранее окончания выездной налоговой проверки организации в случае ее проведения.
В случаях прекращения полномочий нотариуса, занимающегося частной практикой, прекращения статуса адвоката снятие их с учета осуществляется налоговым органом на основании сведений, сообщаемых органами, указанными в статье 85 настоящего Кодекса. (п. 5 в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
5.1. Заявление о постановке на учет (снятии с учета) в налоговом органе по основаниям, предусмотренным настоящим Кодексом, уведомление о выборе налогового органа для постановки на учет организации по месту нахождения одного из ее обособленных подразделений могут быть представлены в налоговый орган лично или через представителя, направлены по почте заказным письмом или переданы в электронном виде по телекоммуникационным каналам связи. Если указанное заявление (уведомление) передано в налоговый орган в электронном виде, оно должно быть заверено усиленной квалифицированной электронной подписью лица, представляющего это заявление (уведомление), или его представителя.
По запросу организации или физического лица, в том числе индивидуального предпринимателя, налоговый орган может направить заявителю свидетельство о постановке на учет в налоговом органе и (или) уведомление о постановке на учет в налоговом органе (уведомление о снятии с учета в налоговом органе) в электронном виде, заверенные усиленной квалифицированной электронной подписью лица, подписавшего эти документы, по телекоммуникационным каналам связи.
Формы и форматы указанных в настоящем пункте заявления о постановке на учет (снятии с учета) в налоговом органе по основаниям, предусмотренным настоящим Кодексом, уведомления о выборе налогового органа для постановки на учет организации по месту нахождения одного из ее обособленных подразделений, запроса, документов, подтверждающих постановку на учет (снятие с учета) в налоговом органе, порядок заполнения форм заявления, уведомления, запроса и порядок представления заявления, уведомления, запроса в налоговый орган в электронном виде, а также порядок направления налоговым органом заявителю документов, подтверждающих постановку на учет (снятие с учета) в налоговом органе в электронном виде, утверждаются федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов. (п. 5.1 в ред. Федерального закона от 19.07.2011 N 245-ФЗ)
6. Постановка на учет, снятие с учета осуществляются бесплатно. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
О применении абзаца первого пункта 7 статьи 84 см. Определение Конституционного Суда РФ от 10.07.2003 N 287-О.
7. Каждому налогоплательщику присваивается единый на всей территории Российской Федерации по всем видам налогов и сборов идентификационный номер налогоплательщика. (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
Налоговый орган указывает идентификационный номер налогоплательщика во всех направляемых ему уведомлениях.
Каждый налогоплательщик указывает свой идентификационный номер в подаваемых в налоговый орган декларации, отчете, заявлении или ином документе, а также в иных случаях, предусмотренных законодательством, если иное не предусмотрено настоящей статьей. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
Порядок и условия присвоения, применения, а также изменения идентификационного номера налогоплательщика определяются федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 29.06.2004 N 58-ФЗ, от 19.07.2011 N 245-ФЗ)
Физические лица, не являющиеся индивидуальными предпринимателями, вправе не указывать идентификационные номера налогоплательщиков в представляемых в налоговые органы налоговых декларациях, заявлениях или иных документах, указывая при этом свои персональные данные, предусмотренные пунктом 1 статьи 84 настоящего Кодекса. (абзац введен Федеральным законом от 27.07.2006 N 137-ФЗ)
8. На основе данных учета федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, ведет Единый государственный реестр налогоплательщиков в порядке, установленном Министерством финансов Российской Федерации. Состав сведений, содержащихся в Едином государственном реестре налогоплательщиков, определяется Министерством финансов Российской Федерации.
Порядок представления пользователям сведений из Единого государственного реестра налогоплательщиков утверждается федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов. (п. 8 в ред. Федерального закона от 19.07.2011 N 245-ФЗ)
9. Сведения о налогоплательщике с момента постановки его на учет в налоговом органе являются налоговой тайной, если иное не предусмотрено статьей 102 настоящего Кодекса. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
10. Организации - налоговые агенты, не учтенные в качестве налогоплательщиков, подлежат учету в налоговых органах по месту своего нахождения в порядке, предусмотренном настоящей главой для организаций-налогоплательщиков. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
11. Утратил силу. - Федеральный закон от 23.12.2003 N 185-ФЗ.
Статья 85. Обязанности органов, учреждений, организаций и должностных лиц сообщать в налоговые органы сведения, связанные с учетом организаций и физических лиц (в ред. Федеральных законов от 23.12.2003 N 185-ФЗ, от 27.07.2010 N 229-ФЗ)
1. Органы юстиции, выдающие лицензии на право нотариальной деятельности и наделяющие нотариусов полномочиями, обязаны сообщать в налоговый орган по месту своего нахождения о физических лицах, получивших лицензии на право нотариальной деятельности и (или) назначенных на должность нотариуса, занимающегося частной практикой, или освобожденных от нее, в течение пяти дней со дня издания соответствующего приказа. (п. 1 в ред. Федерального закона от 23.12.2003 N 185-ФЗ)
2. Адвокатские палаты субъектов Российской Федерации обязаны не позднее 10-го числа каждого месяца сообщать в налоговый орган по месту нахождения адвокатской палаты субъекта Российской Федерации сведения об адвокатах, внесенные в предшествующем месяце в реестр адвокатов субъекта Российской Федерации (в том числе сведения об избранной ими форме адвокатского образования) или исключенные из указанного реестра, а также о принятых за этот месяц решениях о приостановлении (возобновлении) статуса адвокатов. (п. 2 в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
Указанные в пункте 3 статьи 85 органы, осуществляющие регистрацию актов гражданского состояния физических лиц, вправе до 1 января 2013 года представлять сведения в налоговые органы на бумажном носителе (пункт 6 статьи 10 Федерального закона от 27.07.2010 N 229-ФЗ).
3. Органы, осуществляющие регистрацию (учет) физических лиц по месту жительства (месту пребывания), регистрацию актов гражданского состояния физических лиц, обязаны сообщать соответственно о фактах регистрации физического лица по месту жительства, постановки на учет (снятия с учета) по месту пребывания иностранного работника, о фактах рождения и смерти физических лиц в налоговые органы по месту своего нахождения в течение 10 дней после дня регистрации (постановки на учет, снятия с учета) указанных лиц или дня регистрации актов гражданского состояния физических лиц. (п. 3 в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
4. Органы, осуществляющие кадастровый учет, ведение государственного кадастра недвижимости и государственную регистрацию прав на недвижимое имущество и сделок с ним, органы, осуществляющие регистрацию транспортных средств, обязаны сообщать сведения о расположенном на подведомственной им территории недвижимом имуществе, о транспортных средствах, зарегистрированных в этих органах (правах и сделках, зарегистрированных в этих органах), и об их владельцах в налоговые органы по месту своего нахождения в течение 10 дней со дня соответствующей регистрации, а также ежегодно до 1 марта представлять указанные сведения по состоянию на 1 января текущего года. (в ред. Федеральных законов от 23.12.2003 N 185-ФЗ, от 28.11.2009 N 283-ФЗ, от 27.07.2010 N 229-ФЗ)
5. Органы опеки и попечительства обязаны сообщать об установлении опеки, попечительства и управлении имуществом в отношении физических лиц - собственников (владельцев) имущества, в том числе о передаче ребенка, являющегося собственником (владельцем) имущества, в приемную семью, а также о последующих изменениях, связанных с указанной опекой, попечительством, управлением имуществом, в налоговые органы по месту своего нахождения в течение 10 дней со дня принятия соответствующего решения. (п. 5 в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
6. Органы (учреждения), уполномоченные совершать нотариальные действия, и нотариусы, занимающиеся частной практикой, обязаны сообщать о выдаче свидетельств о праве на наследство и о нотариальном удостоверении договоров дарения в налоговые органы соответственно по месту своего нахождения, месту жительства не позднее пяти дней со дня соответствующего нотариального удостоверения, если иное не предусмотрено настоящим Кодексом. При этом информация об удостоверении договоров дарения должна содержать сведения о степени родства между дарителем и одаряемым. (п. 6 в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
7. Органы, осуществляющие учет и (или) регистрацию пользователей природными ресурсами, а также лицензирование деятельности, связанной с пользованием этими ресурсами, обязаны сообщать о предоставлении прав на такое пользование, являющихся объектом налогообложения, в налоговые органы
по месту своего нахождения в течение 10 дней после регистрации (выдачи соответствующей лицензии, разрешения) природопользователя. (п. 7 введен Федеральным законом от 09.07.1999 N 154-ФЗ)
8. Органы, осуществляющие выдачу и замену документов, удостоверяющих личность гражданина Российской Федерации на территории Российской Федерации, обязаны сообщать в налоговый орган по месту жительства гражданина сведения:
о фактах первичной выдачи или замены документа, удостоверяющего личность гражданина Российской Федерации на территории Российской Федерации, и об изменениях персональных данных, содержащихся во вновь выданном документе, в течение пяти дней со дня выдачи нового документа; (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
о фактах подачи гражданином в эти органы заявления об утрате документа, удостоверяющего личность гражданина Российской Федерации на территории Российской Федерации, в течение трех дней со дня его подачи. (п. 8 введен Федеральным законом от 23.12.2003 N 185-ФЗ)
9. Органы и организации, осуществляющие аккредитацию филиалов и представительств иностранных юридических лиц, обязаны сообщать в налоговые органы по месту своего нахождения сведения об аккредитации (о лишении аккредитации) филиалов и представительств иностранных юридических лиц в течение 10 дней со дня аккредитации (лишения аккредитации).
Орган, уполномоченный вести реестр филиалов и представительств международных организаций и иностранных некоммерческих неправительственных организаций, обязан сообщать в налоговый орган по месту своего нахождения сведения о соответствующем внесении в указанный реестр (об изменениях, вносимых в реестр) в течение 10 дней со дня внесения сведений (изменений) в указанный реестр. (абзац введен Федеральным законом от 27.07.2010 N 229-ФЗ) (п. 9 введен Федеральным законом от 27.07.2006 N 137-ФЗ)
9.1. Органы, осуществляющие государственный технический учет, обязаны ежегодно до 1 марта представлять в налоговые органы по месту своего нахождения сведения об инвентаризационной стоимости недвижимого имущества и иные сведения, необходимые для исчисления налогов, по состоянию на 1 января текущего года. (п. 9.1 введен Федеральным законом от 27.07.2010 N 229-ФЗ)
9.2. Органы местного самоуправления обязаны ежегодно до 1 февраля сообщать в налоговые органы по месту своего нахождения сведения о земельных участках, признаваемых объектом налогообложения в соответствии со статьей 389 настоящего Кодекса, по состоянию на 1 января текущего года. (п. 9.2 введен Федеральным законом от 27.07.2010 N 229-ФЗ)
10. Формы и форматы представляемых на бумажном носителе или в электронном виде в налоговые органы сведений, предусмотренных настоящей статьей, а также порядок заполнения форм утверждаются федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов. (п. 10 в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
11. Органы, указанные в пунктах 3, 4, 8, 9.1 и 9.2 настоящей статьи, представляют соответствующие сведения в налоговые органы в электронном виде. Порядок представления сведений в налоговые органы в электронном виде определяется соглашением взаимодействующих сторон. (п. 11 введен Федеральным законом от 27.07.2010 N 229-ФЗ)
Статья 86. Обязанности банков, связанные с учетом налогоплательщиков
1. Банки открывают счета организациям, индивидуальным предпринимателям и предоставляют им право использовать корпоративные электронные средства платежа для переводов электронных денежных средств только при предъявлении свидетельства о постановке на учет в налоговом органе. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.06.2011 N 162-ФЗ)
Банк обязан сообщить об открытии или о закрытии счета, об изменении реквизитов счета организации (индивидуального предпринимателя), о предоставлении права или прекращении права организации (индивидуального предпринимателя) использовать корпоративные электронные средства платежа для
переводов электронных денежных средств, об изменении реквизитов корпоративного электронного средства платежа в электронном виде в налоговый орган по месту своего нахождения в течение трех дней со дня соответствующего события. (в ред. Федеральных законов от 27.07.2006 N 137-ФЗ, от 27.07.2010 N 229-ФЗ, от 03.11.2010 N 287-ФЗ, от 27.06.2011 N 162-ФЗ)
Порядок сообщения банком об открытии или о закрытии счета, об изменении реквизитов счета, о предоставлении права или прекращении права организации (индивидуального предпринимателя) использовать корпоративные электронные средства платежа для переводов электронных денежных средств, об изменении реквизитов корпоративного электронного средства платежа в электронном виде устанавливается Центральным банком Российской Федерации по согласованию с федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов. (абзац введен Федеральным законом от 27.07.2006 N 137-ФЗ, в ред. Федерального закона от 27.06.2011 N 162-ФЗ)
Формы и форматы сообщений банка налоговому органу об открытии или о закрытии счета, об изменении реквизитов счета, о предоставлении права или прекращении права организации (индивидуального предпринимателя) использовать корпоративные электронные средства платежа для переводов электронных денежных средств, об изменении реквизитов корпоративного электронного средства платежа устанавливается федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов. (абзац введен Федеральным законом от 27.07.2006 N 137-ФЗ, в ред. Федеральных законов от 27.07.2010 N 229-ФЗ, от 27.06.2011 N 162-ФЗ)
2. Банки обязаны выдавать налоговым органам справки о наличии счетов в банке и (или) об остатках денежных средств на счетах, выписки по операциям на счетах организаций (индивидуальных предпринимателей), а также справки об остатках электронных денежных средств и переводах электронных денежных средств в соответствии с законодательством Российской Федерации в течение трех дней со дня получения мотивированного запроса налогового органа. (в ред. Федеральных законов от 03.11.2010 N 287-ФЗ, от 27.06.2011 N 162-ФЗ)
Справки о наличии счетов и (или) об остатках денежных средств на счетах, выписки по операциям на счетах организаций (индивидуальных предпринимателей) в банке, а также справки об остатках электронных денежных средств и переводах электронных денежных средств могут быть запрошены налоговыми органами в случаях проведения мероприятий налогового контроля у этих организаций (индивидуальных предпринимателей). (в ред. Федерального закона от 27.06.2011 N 162-ФЗ)
Указанная в настоящем пункте информация может быть запрошена налоговым органом после вынесения решения о взыскании налога, а также в случае принятия решений о приостановлении операций по счетам организации (индивидуального предпринимателя), приостановлении переводов электронных денежных средств или об отмене приостановления операций по счетам организации (индивидуального предпринимателя) и приостановления переводов электронных денежных средств. (в ред. Федерального закона от 27.06.2011 N 162-ФЗ) (п. 2 в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
3. Форма (форматы) и порядок направления налоговым органом запроса в банк устанавливаются федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Форма и порядок представления банками информации по запросам налоговых органов устанавливаются федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов, по согласованию с Центральным банком Российской Федерации.
Форматы представления банками в электронном виде информации по запросам налоговых органов утверждаются Центральным банком Российской Федерации по согласованию с федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов. (абзац введен Федеральным законом от 27.07.2010 N 229-ФЗ) (п. 3 введен Федеральным законом от 27.07.2006 N 137-ФЗ)
4. Правила, предусмотренные настоящей статьей, применяются также в отношении счетов, открываемых для осуществления профессиональной деятельности нотариусам, занимающимся частной практикой, и адвокатам, учредившим адвокатские кабинеты, а также в отношении корпоративных электронных средств платежа указанных лиц, используемых для переводов электронных денежных средств. (в ред. Федерального закона от 27.06.2011 N 162-ФЗ)
Правила, предусмотренные настоящей статьей, применяются также в отношении счетов инвестиционного товарищества, открываемых участником договора инвестиционного товарищества - управляющим товарищем, ответственным за ведение налогового учета, для осуществления операций, связанных с ведением общих дел товарищей по договору инвестиционного товарищества, и в отношении корпоративных электронных средств платежа, используемых для переводов электронных денежных средств по таким операциям. (абзац введен Федеральным законом от 28.11.2011 N 336-ФЗ) (п. 4 введен Федеральным законом от 27.07.2006 N 137-ФЗ)
Статьи 86.1 - 86.3. Утратили силу. - Федеральный закон от 07.07.2003 N 104-ФЗ.
Налоговые проверки и иные мероприятия налогового контроля (в том числе связанные с налоговыми проверками), не завершенные до дня вступления в силу Федерального закона от 27.07.2010 N 229-ФЗ, проводятся в порядке, действовавшем до дня вступления в силу данного Федерального закона. Оформление результатов указанных налоговых проверок и иных мероприятий налогового контроля осуществляется в порядке, действовавшем до дня вступления в силу Федерального закона от 27.07.2010 N 229-ФЗ (пункт 11 статьи 10 Федерального закона от 27.07.2010 N 229-ФЗ).
Статья 87. Налоговые проверки
(в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
1. Налоговые органы проводят следующие виды налоговых проверок налогоплательщиков, плательщиков сборов и налоговых агентов:
1) камеральные налоговые проверки;
2) выездные налоговые проверки.
2. Целью камеральной и выездной налоговых проверок является контроль за соблюдением налогоплательщиком, плательщиком сборов или налоговым агентом законодательства о налогах и сборах.
Статья 87.1. Утратила силу. - Таможенный кодекс РФ от 28.05.2003 N 61-ФЗ.
Положения статьи 88 в ее конституционно-правовом истолковании не обязывают налогоплательщика одновременно с подачей налоговой декларации представлять документы, подтверждающие правильность применения налогового вычета, при том что налоговый орган вправе требовать от налогоплательщика документы, необходимые и достаточные для проведения проверки правильности применения налоговых вычетов (Определение Конституционного Суда РФ от 12.07.2006 N 266-О).
Статья 88. Камеральная налоговая проверка
(в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
1. Камеральная налоговая проверка проводится по месту нахождения налогового органа на основе налоговых деклараций (расчетов) и документов, представленных налогоплательщиком, а также других документов о деятельности налогоплательщика, имеющихся у налогового органа.
Камеральная налоговая проверка расчета финансового результата инвестиционного товарищества проводится налоговым органом по месту учета участника договора инвестиционного товарищества - управляющего товарища, ответственного за ведение налогового учета (далее в настоящей статье - управляющий товарищ, ответственный за ведение налогового учета). (абзац введен Федеральным законом от 28.11.2011 N 336-ФЗ)
2. Камеральная налоговая проверка проводится уполномоченными должностными лицами налогового органа в соответствии с их служебными обязанностями без какого-либо специального решения руководителя налогового органа в течение трех месяцев со дня представления налогоплательщиком налоговой декларации (расчета). (п. 2 в ред. Федерального закона от 26.11.2008 N 224-ФЗ)
3. Если камеральной налоговой проверкой выявлены ошибки в налоговой декларации (расчете) и (или) противоречия между сведениями, содержащимися в представленных документах, либо выявлены несоответствия сведений, представленных налогоплательщиком, сведениям, содержащимся в документах, имеющихся у налогового органа, и полученным им в ходе налогового контроля, об этом сообщается налогоплательщику с требованием представить в течение пяти дней необходимые пояснения или внести соответствующие исправления в установленный срок.
4. Налогоплательщик, представляющий в налоговый орган пояснения относительно выявленных ошибок в налоговой декларации (расчете) и (или) противоречий между сведениями, содержащимися в представленных документах, вправе дополнительно представить в налоговый орган выписки из регистров налогового и (или) бухгалтерского учета и (или) иные документы, подтверждающие достоверность данных, внесенных в налоговую декларацию (расчет).
5. Лицо, проводящее камеральную налоговую проверку, обязано рассмотреть представленные налогоплательщиком пояснения и документы. Если после рассмотрения представленных пояснений и документов либо при отсутствии пояснений налогоплательщика налоговый орган установит факт совершения налогового правонарушения или иного нарушения законодательства о налогах и сборах, должностные лица налогового органа обязаны составить акт проверки в порядке, предусмотренном статьей 100 настоящего Кодекса.
6. При проведении камеральных налоговых проверок налоговые органы вправе также истребовать в установленном порядке у налогоплательщиков, использующих налоговые льготы, документы, подтверждающие право этих налогоплательщиков на эти налоговые льготы.
7. При проведении камеральной налоговой проверки налоговый орган не вправе истребовать у налогоплательщика дополнительные сведения и документы, если иное не предусмотрено настоящей статьей или если представление таких документов вместе с налоговой декларацией (расчетом) не предусмотрено настоящим Кодексом.
8. При подаче налоговой декларации по налогу на добавленную стоимость, в которой заявлено право на возмещение налога, камеральная налоговая проверка проводится с учетом особенностей, предусмотренных настоящим пунктом, на основе налоговых деклараций и документов, представленных налогоплательщиком в соответствии с настоящим Кодексом.
Налоговый орган вправе истребовать у налогоплательщика документы, подтверждающие в соответствии со статьей 172 настоящего Кодекса правомерность применения налоговых вычетов.
8.1. При проведении камеральной налоговой проверки налоговой декларации (расчета) по налогу на прибыль организаций, налогу на доходы физических лиц участника договора инвестиционного товарищества налоговый орган вправе истребовать у него сведения о периоде его участия в таком договоре, о приходящейся на него доле прибыли (расходов, убытков) инвестиционного товарищества, а также использовать любые сведения о деятельности инвестиционного товарищества, имеющиеся в распоряжении налогового органа. (п. 8.1 введен Федеральным законом от 28.11.2011 N 336-ФЗ)
9. При проведении камеральной налоговой проверки по налогам, связанным с использованием природных ресурсов, налоговые органы вправе помимо документов, указанных в пункте 1 настоящей статьи, истребовать у налогоплательщика иные документы, являющиеся основанием для исчисления и уплаты таких налогов.
9.1. В случае, если до окончания камеральной налоговой проверки налогоплательщиком представлена уточненная налоговая декларация (расчет) в порядке, предусмотренном статьей 81 настоящего Кодекса, камеральная налоговая проверка ранее поданной декларации (расчета) прекращается и начинается новая камеральная налоговая проверка на основе уточненной налоговой декларации (расчета). Прекращение камеральной налоговой проверки означает прекращение всех действий налогового
органа в отношении ранее поданной налоговой декларации (расчета). При этом документы (сведения), полученные налоговым органом в рамках прекращенной камеральной налоговой проверки, могут быть использованы при проведении мероприятий налогового контроля в отношении налогоплательщика. (п. 9.1 введен Федеральным законом от 26.11.2008 N 224-ФЗ)
10. Правила, предусмотренные настоящей статьей, распространяются также на плательщиков сборов, налоговых агентов, если иное не предусмотрено настоящим Кодексом.
11. Камеральная налоговая проверка по консолидированной группе налогоплательщиков проводится в порядке, установленном настоящей статьей, на основе налоговых деклараций (расчетов) и документов, представленных ответственным участником этой группы, а также других документов о деятельности этой группы, имеющихся у налогового органа.
При проведении камеральной налоговой проверки по консолидированной группе налогоплательщиков налоговый орган вправе истребовать у ответственного участника этой группы копии документов, которые должны представляться с налоговой декларацией по налогу на прибыль организаций по консолидированной группе налогоплательщиков в соответствии с главой 25 настоящего Кодекса, в том числе относящиеся к деятельности иных участников проверяемой группы.
Необходимые пояснения и документы по консолидированной группе налогоплательщиков налоговому органу представляет ответственный участник этой группы. (п. 11 введен Федеральным законом от 16.11.2011 N 321-ФЗ)
Статья 89. Выездная налоговая проверка
(в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
1. Выездная налоговая проверка проводится на территории (в помещении) налогоплательщика на основании решения руководителя (заместителя руководителя) налогового органа.
В случае, если у налогоплательщика отсутствует возможность предоставить помещение для проведения выездной налоговой проверки, выездная налоговая проверка может проводиться по месту нахождения налогового органа.
2. Решение о проведении выездной налоговой проверки выносит налоговый орган по месту нахождения организации или по месту жительства физического лица, если иное не предусмотрено настоящим пунктом.
Решение о проведении выездной налоговой проверки организации, отнесенной в порядке, установленном статьей 83 настоящего Кодекса, к категории крупнейших налогоплательщиков, выносит налоговый орган, осуществивший постановку этой организации на учет в качестве крупнейшего налогоплательщика.
Решение о проведении выездной налоговой проверки организации, получившей статус участника проекта по осуществлению исследований, разработок и коммерциализации их результатов в соответствии с Федеральным законом "Об инновационном центре "Сколково", выносит налоговый орган, осуществивший постановку этой организации на учет в налоговом органе.
Самостоятельная выездная налоговая проверка филиала или представительства проводится на основании решения налогового органа по месту нахождения такого обособленного подразделения.
Решение о проведении выездной налоговой проверки должно содержать следующие сведения:
полное и сокращенное наименования либо фамилия, имя, отчество налогоплательщика;
предмет проверки, то есть налоги, правильность исчисления и уплаты которых подлежит проверке;
периоды, за которые проводится проверка;
должности, фамилии и инициалы сотрудников налогового органа, которым поручается проведение проверки.
Форма решения руководителя (заместителя руководителя) налогового органа о проведении выездной налоговой проверки утверждается федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов. (п. 2 в ред. Федерального закона от 28.09.2010 N 243-ФЗ)
3. Выездная налоговая проверка в отношении одного налогоплательщика может проводиться по одному или нескольким налогам.
4. Предметом выездной налоговой проверки является правильность исчисления и своевременность уплаты налогов.
В рамках выездной налоговой проверки может быть проверен период, не превышающий трех календарных лет, предшествующих году, в котором вынесено решение о проведении проверки, если иное не предусмотрено настоящей статьей. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
В случае представления налогоплательщиком уточненной налоговой декларации в рамках соответствующей выездной налоговой проверки проверяется период, за который представлена уточненная налоговая декларация. (абзац введен Федеральным законом от 27.07.2010 N 229-ФЗ)
5. Налоговые органы не вправе проводить две и более выездные налоговые проверки по одним и тем же налогам за один и тот же период.
Налоговые органы не вправе проводить в отношении одного налогоплательщика более двух выездных налоговых проверок в течение календарного года, за исключением случаев принятия решения руководителем федерального органа исполнительной власти, уполномоченного по контролю и надзору в области налогов и сборов, о необходимости проведения выездной налоговой проверки налогоплательщика сверх указанного ограничения.
При определении количества выездных налоговых проверок налогоплательщика не учитывается количество проведенных самостоятельных выездных налоговых проверок его филиалов и представительств.
6. Выездная налоговая проверка не может продолжаться более двух месяцев. Указанный срок может быть продлен до четырех месяцев, а в исключительных случаях - до шести месяцев.
Основания и порядок продления срока проведения выездной налоговой проверки устанавливаются федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов.
7. В рамках выездной налоговой проверки налоговый орган вправе проверять деятельность филиалов и представительств налогоплательщика.
Налоговый орган вправе проводить самостоятельную выездную налоговую проверку филиалов и представительств по вопросам правильности исчисления и своевременности уплаты региональных и (или) местных налогов.
Налоговый орган, проводящий самостоятельную выездную проверку филиалов и представительств, не вправе проводить в отношении филиала или представительства две и более выездные налоговые проверки по одним и тем же налогам за один и тот же период.
Налоговый орган не вправе проводить в отношении одного филиала или представительства налогоплательщика более двух выездных налоговых проверок в течение одного календарного года.
При проведении самостоятельной выездной налоговой проверки филиалов и представительств налогоплательщика срок проверки не может превышать один месяц.
7.1. В рамках выездной налоговой проверки налоговый орган вправе проверять деятельность налогоплательщика, связанную с его участием в договоре инвестиционного товарищества, а также запрашивать у участников договора инвестиционного товарищества информацию, необходимую для проведения выездной налоговой проверки, в порядке, установленном статьей 93.1 настоящего Кодекса.
В случае, если выездная налоговая проверка проводится в отношении налогоплательщика, не являющегося управляющим товарищем, ответственным за ведение налогового учета (далее в настоящей статье - управляющий товарищ), требование о представлении документов и (или) информации, связанных с его участием в договоре инвестиционного товарищества, направляется управляющему товарищу. Если управляющий товарищ не представил документы и (или) информацию в установленный срок, требование о представлении документов и (или) информации, связанных с участием проверяемого налогоплательщика в инвестиционном товариществе, может быть направлено другим участникам договора инвестиционного товарищества. (п. 7.1 введен Федеральным законом от 28.11.2011 N 336-ФЗ)
8. Срок проведения выездной налоговой проверки исчисляется со дня вынесения решения о назначении проверки и до дня составления справки о проведенной проверке.
9. Руководитель (заместитель руководителя) налогового органа вправе приостановить проведение выездной налоговой проверки для:
1) истребования документов (информации) в соответствии с пунктом 1 статьи 93.1 настоящего Кодекса;
2) получения информации от иностранных государственных органов в рамках международных договоров Российской Федерации;
3) проведения экспертиз;
4) перевода на русский язык документов, представленных налогоплательщиком на иностранном языке.
Приостановление проведения выездной налоговой проверки по основанию, указанному в подпункте 1 настоящего пункта, допускается не более одного раза по каждому лицу, у которого истребуются документы.
Приостановление и возобновление проведения выездной налоговой проверки оформляются соответствующим решением руководителя (заместителя руководителя) налогового органа, проводящего указанную проверку.
Общий срок приостановления проведения выездной налоговой проверки не может превышать шесть месяцев. В случае, если проверка была приостановлена по основанию, указанному в подпункте 2 настоящего пункта, и в течение шести месяцев налоговый орган не смог получить запрашиваемую информацию от иностранных государственных органов в рамках международных договоров Российской Федерации, срок приостановления указанной проверки может быть увеличен на три месяца.
На период действия срока приостановления проведения выездной налоговой проверки приостанавливаются действия налогового органа по истребованию документов у налогоплательщика, которому в этом случае возвращаются все подлинники, истребованные при проведении проверки, за исключением документов, полученных в ходе проведения выемки, а также приостанавливаются действия налогового органа на территории (в помещении) налогоплательщика, связанные с указанной проверкой.
10. Повторной выездной налоговой проверкой налогоплательщика признается выездная налоговая проверка, проводимая независимо от времени проведения предыдущей проверки по тем же налогам и за тот же период.
При назначении повторной выездной налоговой проверки ограничения, указанные в пункте 5 настоящей статьи, не действуют.
При проведении повторной выездной налоговой проверки может быть проверен период, не превышающий трех календарных лет, предшествующих году, в котором вынесено решение о проведении повторной выездной налоговой проверки.
Постановлением Конституционного Суда РФ от 17.03.2009 N 5-П положение, содержащееся в абзацах четвертом и пятом пункта 10 статьи 89 Налогового кодекса Российской Федерации, согласно которому повторная выездная налоговая проверка налогоплательщика может проводиться вышестоящим налоговым органом в порядке контроля за деятельностью налогового органа, проводившего первоначальную выездную налоговую проверку, признано не соответствующим Конституции Российской Федерации в той
мере, в какой данное положение по смыслу, придаваемому ему сложившейся правоприменительной практикой, не исключает возможность вынесения вышестоящим налоговым органом при проведении повторной выездной налоговой проверки решения, которое влечет изменение прав и обязанностей налогоплательщика, определенных не пересмотренным и не отмененным в установленном процессуальным законом порядке судебным актом, принятым по спору того же налогоплательщика и налогового органа, осуществлявшего первоначальную выездную налоговую проверку, и тем самым вступает в противоречие с ранее установленными судом фактическими обстоятельствами и имеющимися в деле доказательствами, подтвержденными данным судебным актом.
Повторная выездная налоговая проверка налогоплательщика может проводиться:
1) вышестоящим налоговым органом - в порядке контроля за деятельностью налогового органа, проводившего проверку;
2) налоговым органом, ранее проводившим проверку, на основании решения его руководителя (заместителя руководителя) - в случае представления налогоплательщиком уточненной налоговой декларации, в которой указана сумма налога в размере, меньшем ранее заявленного. В рамках этой повторной выездной налоговой проверки проверяется период, за который представлена уточненная налоговая декларация.
Абзац седьмой пункта 10 статьи 89 (в редакции Федерального закона от 27.07.2006 N 137-ФЗ) применяется к правоотношениям, возникающим в связи с проведением повторной выездной налоговой проверки, в случае, если решение о проведении первоначальной выездной налоговой проверки было принято после 1 января 2007 года.
Если при проведении повторной выездной налоговой проверки выявлен факт совершения налогоплательщиком налогового правонарушения, которое не было выявлено при проведении первоначальной выездной налоговой проверки, к налогоплательщику не применяются налоговые санкции, за исключением случаев, когда невыявление факта налогового правонарушения при проведении первоначальной налоговой проверки явилось результатом сговора между налогоплательщиком и должностным лицом налогового органа.
11. Выездная налоговая проверка, осуществляемая в связи с реорганизацией или ликвидацией организации-налогоплательщика, может проводиться независимо от времени проведения и предмета предыдущей проверки. При этом проверяется период, не превышающий трех календарных лет, предшествующих году, в котором вынесено решение о проведении проверки.
12. Налогоплательщик обязан обеспечить возможность должностных лиц налоговых органов, проводящих выездную налоговую проверку, ознакомиться с документами, связанными с исчислением и уплатой налогов.
При проведении выездной налоговой проверки у налогоплательщика могут быть истребованы необходимые для проверки документы в порядке, установленном статьей 93 настоящего Кодекса.
Ознакомление должностных лиц налоговых органов с подлинниками документов допускается только на территории налогоплательщика, за исключением случаев проведения выездной налоговой проверки по месту нахождения налогового органа, а также случаев, предусмотренных статьей 94 настоящего Кодекса.
13. При необходимости уполномоченные должностные лица налоговых органов, осуществляющие выездную налоговую проверку, могут проводить инвентаризацию имущества налогоплательщика, а также производить осмотр производственных, складских, торговых и иных помещений и территорий, используемых налогоплательщиком для извлечения дохода либо связанных с содержанием объектов налогообложения, в порядке, установленном статьей 92 настоящего Кодекса.
14. При наличии у осуществляющих выездную налоговую проверку должностных лиц достаточных оснований полагать, что документы, свидетельствующие о совершении правонарушений, могут быть уничтожены, сокрыты, изменены или заменены, производится выемка этих документов в порядке, предусмотренном статьей 94 настоящего Кодекса.
15. В последний день проведения выездной налоговой проверки проверяющий обязан составить справку о проведенной проверке, в которой фиксируются предмет проверки и сроки ее проведения, и
вручить ее налогоплательщику или его представителю.
В случае, если налогоплательщик (его представитель) уклоняется от получения справки о проведенной проверке, указанная справка направляется налогоплательщику заказным письмом по почте.
16. Особенности проведения выездных налоговых проверок при выполнении соглашений о разделе продукции определяются главой 26.4 настоящего Кодекса.
16.1. Особенности проведения выездных налоговых проверок резидентов, исключенных из единого реестра резидентов Особой экономической зоны в Калининградской области, определяются статьями 288.1 и 385.1 настоящего Кодекса. (п. 16.1 введен Федеральным законом от 17.05.2007 N 84-ФЗ)
17. Правила, предусмотренные настоящей статьей, применяются также при проведении выездных налоговых проверок плательщиков сборов и налоговых агентов.
18. Правила, предусмотренные настоящей статьей, применяются при проведении выездных налоговых проверок консолидированной группы налогоплательщиков с учетом особенностей, установленных статьей 89.1 настоящего Кодекса. (п. 18 введен Федеральным законом от 16.11.2011 N 321-ФЗ)
Статья 89.1. Особенности проведения выездной налоговой проверки консолидированной группы налогоплательщиков
(введена Федеральным законом от 16.11.2011 N 321-ФЗ)
1. Выездная налоговая проверка консолидированной группы налогоплательщиков проводится в отношении налога на прибыль организаций по консолидированной группе налогоплательщиков на территории (в помещении) ответственного участника этой группы и на территориях (в помещениях) иных участников этой группы на основании решения руководителя (заместителя руководителя) налогового органа.
В случае, если у участника консолидированной группы налогоплательщиков отсутствует возможность предоставить помещение для проведения выездной налоговой проверки, выездная налоговая проверка в отношении такого участника может проводиться по месту нахождения соответствующего налогового органа.
2. Решение о проведении выездной налоговой проверки консолидированной группы налогоплательщиков выносит налоговый орган, осуществивший постановку на учет ответственного участника этой группы.
Самостоятельная выездная налоговая проверка филиала или представительства участника консолидированной группы налогоплательщиков не проводится.
В решении о проведении выездной налоговой проверки консолидированной группы налогоплательщиков указываются:
полное и сокращенное наименования участников консолидированной группы налогоплательщиков;
налоговые периоды, за которые проводится проверка;
должности, фамилии и инициалы сотрудников налогового органа, которым поручается проведение проверки.
Должностные лица, указанные в решении о проведении выездной налоговой проверки консолидированной группы налогоплательщиков, могут принимать участие в проведении проверки по всем участникам консолидированной группы налогоплательщиков.
Форма указанного решения утверждается федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов.
3. Проведение выездной налоговой проверки консолидированной группы налогоплательщиков в порядке, установленном статьей 89 настоящего Кодекса, не препятствует проведению самостоятельных выездных налоговых проверок участников этой группы по налогам, которые не подлежат исчислению и
уплате указанной консолидированной группой налогоплательщиков, с отдельным оформлением результатов таких проверок.
4. Предметом выездной налоговой проверки консолидированной группы налогоплательщиков является правильность исчисления и своевременность уплаты налога на прибыль организаций по этой группе.
5. Выездная налоговая проверка консолидированной группы налогоплательщиков не может продолжаться более двух месяцев. Указанный срок увеличивается на число месяцев, равное числу участников консолидированной группы налогоплательщиков (помимо ответственного участника этой группы), но не более чем до одного года.
6. В случаях и порядке, которые предусмотрены пунктом 9 статьи 89 настоящего Кодекса, решение о приостановлении выездной налоговой проверки консолидированной группы налогоплательщиков выносит руководитель (заместитель руководителя) налогового органа, вынесшего решение о проведении такой проверки.
7. Повторной выездной налоговой проверкой консолидированной группы налогоплательщиков признается выездная налоговая проверка, проводимая независимо от времени проведения предыдущей проверки этой группы за те же налоговые периоды.
8. Справка о проведенной выездной налоговой проверке вручается представителю ответственного участника консолидированной группы налогоплательщиков в порядке, установленном пунктом 15 статьи 89 настоящего Кодекса.
Статья 90. Участие свидетеля
1. В качестве свидетеля для дачи показаний может быть вызвано любое физическое лицо, которому могут быть известны какие-либо обстоятельства, имеющие значение для осуществления налогового контроля. Показания свидетеля заносятся в протокол.
2. Не могут допрашиваться в качестве свидетеля:
1) лица, которые в силу малолетнего возраста, своих физических или психических недостатков не способны правильно воспринимать обстоятельства, имеющие значение для осуществления налогового контроля;
2) лица, которые получили информацию, необходимую для проведения налогового контроля, в связи с исполнением ими своих профессиональных обязанностей, и подобные сведения относятся к профессиональной тайне этих лиц, в частности адвокат, аудитор. (п. 2 в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
3. Физическое лицо вправе отказаться от дачи показаний только по основаниям, предусмотренным законодательством Российской Федерации.
4. Показания свидетеля могут быть получены по месту его пребывания, если он вследствие болезни, старости, инвалидности не в состоянии явиться в налоговый орган, а по усмотрению должностного лица налогового органа - и в других случаях.
5. Перед получением показаний должностное лицо налогового органа предупреждает свидетеля об ответственности за отказ или уклонение от дачи показаний либо за дачу заведомо ложных показаний, о чем делается отметка в протоколе, которая удостоверяется подписью свидетеля. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
Статья 91. Доступ должностных лиц налоговых органов на территорию или в помещение для проведения налоговой проверки
1. Доступ на территорию или в помещение налогоплательщика, плательщика сбора, налогового агента, участника консолидированной группы налогоплательщиков, должностных лиц налоговых органов, непосредственно проводящих налоговую проверку, осуществляется при предъявлении этими лицами служебных удостоверений и решения руководителя (его заместителя) налогового органа о проведении выездной налоговой проверки этого налогоплательщика, плательщика сбора, налогового агента, участника
консолидированной группы налогоплательщиков. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 16.11.2011 N 321-ФЗ)
2. Должностные лица налоговых органов, непосредственно проводящие налоговую проверку, могут производить осмотр используемых для осуществления предпринимательской деятельности территорий или помещения проверяемого лица либо осмотр объектов налогообложения для определения соответствия фактических данных об указанных объектах документальным данным, представленным проверяемым лицом. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
3. При воспрепятствовании доступу должностных лиц налоговых органов, проводящих налоговую проверку, на указанные территории или в помещения (за исключением жилых помещений) руководителем проверяющей группы (бригады) составляется акт, подписываемый им и проверяемым лицом.
На основании такого акта налоговый орган по имеющимся у него данным о проверяемом лице или по аналогии вправе самостоятельно определить сумму налога, подлежащую уплате.
В случае отказа проверяемого лица подписать указанный акт в нем делается соответствующая запись. (п. 3 в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
4. Утратил силу. - Федеральный закон от 30.12.2001 N 196-ФЗ.
5. Доступ должностных лиц налоговых органов, проводящих налоговую проверку, в жилые помещения помимо или против воли проживающих в них физических лиц иначе как в случаях, установленных федеральным законом, или на основании судебного решения не допускается. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
Статья 92. Осмотр
1. Должностное лицо налогового органа, производящее выездную налоговую проверку, в целях выяснения обстоятельств, имеющих значение для полноты проверки, вправе производить осмотр территорий, помещений налогоплательщика (участника консолидированной группы налогоплательщиков), в отношении которого проводится налоговая проверка, документов и предметов. (в ред. Федерального закона от 16.11.2011 N 321-ФЗ)
2. Осмотр документов и предметов вне рамок выездной налоговой проверки допускается, если документы и предметы были получены должностным лицом налогового органа в результате ранее произведенных действий по осуществлению налогового контроля или при согласии владельца этих предметов на проведение их осмотра.
3. Осмотр производится в присутствии понятых.
При проведении осмотра вправе участвовать лицо, в отношении которого осуществляется налоговая проверка, или его представитель, а также специалисты.
4. В необходимых случаях при осмотре производятся фото- и киносъемка, видеозапись, снимаются копии с документов или другие действия.
5. О производстве осмотра составляется протокол.
Статья 93. Истребование документов при проведении налоговой проверки
(в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
1. Должностное лицо налогового органа, проводящее налоговую проверку, вправе истребовать у проверяемого лица необходимые для проверки документы. Требование о представлении документов может быть передано руководителю (законному или уполномоченному представителю) организации или физическому лицу (его законному или уполномоченному представителю) лично под расписку или передано в электронном виде по телекоммуникационным каналам связи. Если указанными способами требование о представлении документов передать невозможно, оно направляется по почте заказным письмом и считается полученным по истечении шести дней с даты направления заказного письма.
(п. 1 в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
2. Истребуемые документы могут быть представлены в налоговый орган лично или через представителя, направлены по почте заказным письмом или переданы в электронном виде по телекоммуникационным каналам связи.
Представление документов на бумажном носителе производится в виде заверенных проверяемым лицом копий. Не допускается требование нотариального удостоверения копий документов, представляемых в налоговый орган (должностному лицу), если иное не предусмотрено законодательством Российской Федерации.
В случае, если истребуемые у налогоплательщика документы составлены в электронном виде по установленным форматам, налогоплательщик вправе направить их в налоговый орган в электронном виде по телекоммуникационным каналам связи.
Порядок направления требования о представлении документов и порядок представления документов по требованию налогового органа в электронном виде по телекоммуникационным каналам связи устанавливаются федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов.
В случае необходимости налоговый орган вправе ознакомиться с подлинниками документов. (п. 2 в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
3. Документы, которые были истребованы в ходе налоговой проверки, представляются в течение 10 дней (20 дней - при налоговой проверке консолидированной группы налогоплательщиков) со дня получения соответствующего требования. (в ред. Федеральных законов от 27.07.2010 N 229-ФЗ, от 16.11.2011 N 321-ФЗ)
В случае, если проверяемое лицо не имеет возможности представить истребуемые документы в течение установленного настоящим пунктом срока, оно в течение дня, следующего за днем получения требования о представлении документов, письменно уведомляет проверяющих должностных лиц налогового органа о невозможности представления в указанные сроки документов с указанием причин, по которым истребуемые документы не могут быть представлены в установленные сроки, и о сроках, в течение которых проверяемое лицо может представить истребуемые документы. (в ред. Федерального закона от 16.11.2011 N 321-ФЗ)
В течение двух дней со дня получения такого уведомления руководитель (заместитель руководителя) налогового органа вправе на основании этого уведомления продлить сроки представления документов или отказать в продлении сроков, о чем выносится отдельное решение.
При проведении налоговой проверки консолидированной группы налогоплательщиков продление сроков осуществляется не менее чем на 10 дней. (абзац введен Федеральным законом от 16.11.2011 N 321-ФЗ)
4. Отказ проверяемого лица от представления запрашиваемых при проведении налоговой проверки документов или непредставление их в установленные сроки признаются налоговым правонарушением и влекут ответственность, предусмотренную статьей 126 настоящего Кодекса.
В случае такого отказа или непредставления указанных документов в установленные сроки должностное лицо налогового органа, проводящее налоговую проверку, производит выемку необходимых документов в порядке, предусмотренном статьей 94 настоящего Кодекса.
Пункт 5 статьи 93 вступил в силу с 1 января 2010 года и применяется в отношении документов, представляемых в налоговые органы после 1 января 2010 года.
5. В ходе проведения налоговой проверки, иных мероприятий налогового контроля налоговые органы не вправе истребовать у проверяемого лица (консолидированной группы налогоплательщиков) документы, ранее представленные в налоговые органы при проведении камеральных или выездных налоговых проверок данного проверяемого лица (консолидированной группы налогоплательщиков). Указанное ограничение не распространяется на случаи, когда документы ранее представлялись в налоговый орган в виде подлинников, возвращенных впоследствии проверяемому лицу, а также на случаи, когда документы, представленные в налоговый орган, были утрачены вследствие непреодолимой силы.
(в ред. Федеральных законов от 27.07.2010 N 229-ФЗ, от 16.11.2011 N 321-ФЗ)
Статья 93.1. Истребование документов (информации) о налогоплательщике, плательщике сборов и налоговом агенте или информации о конкретных сделках
(введена Федеральным законом от 27.07.2006 N 137-ФЗ)
1. Должностное лицо налогового органа, проводящее налоговую проверку, вправе истребовать у контрагента или у иных лиц, располагающих документами (информацией), касающимися деятельности проверяемого налогоплательщика (плательщика сбора, налогового агента), эти документы (информацию).
Истребование документов (информации), касающихся деятельности проверяемого налогоплательщика (плательщика сбора, налогового агента), может проводиться также при рассмотрении материалов налоговой проверки на основании решения руководителя (заместителя руководителя) налогового органа при назначении дополнительных мероприятий налогового контроля.
1.1. При проведении камеральной налоговой проверки расчета финансового результата инвестиционного товарищества, налоговой декларации (расчета) по налогу на прибыль организаций, налогу на доходы физических лиц участника договора инвестиционного товарищества налоговый орган вправе истребовать у участника договора инвестиционного товарищества - управляющего товарища, ответственного за ведение налогового учета, следующие сведения за проверяемый период:
1) состав участников договора инвестиционного товарищества, включая сведения об изменениях состава участников указанного договора;
2) состав участников договора инвестиционного товарищества - управляющих товарищей, включая сведения об изменениях состава таких участников указанного договора;
3) доля прибыли (расходов, убытков), приходящаяся на каждого из управляющих товарищей и товарищей;
4) доля участия каждого из управляющих товарищей и товарищей в прибыли инвестиционного товарищества, установленная договором инвестиционного товарищества;
5) доля каждого из управляющих товарищей и товарищей в общем имуществе товарищей;
6) изменения в порядке определения участником договора инвестиционного товарищества - управляющим товарищем, ответственным за ведение налогового учета, расходов, произведенных в интересах всех товарищей для ведения общих дел товарищей, в случае, если такой порядок установлен договором инвестиционного товарищества. (п. 1.1 введен Федеральным законом от 28.11.2011 N 336-ФЗ)
2. В случае, если вне рамок проведения налоговых проверок у налоговых органов возникает обоснованная необходимость получения информации относительно конкретной сделки, должностное лицо налогового органа вправе истребовать эту информацию у участников этой сделки или у иных лиц, располагающих информацией об этой сделке.
3. Налоговый орган, осуществляющий налоговые проверки или иные мероприятия налогового контроля, направляет поручение об истребовании документов (информации), касающихся деятельности проверяемого налогоплательщика (плательщика сбора, налогового агента), в налоговый орган по месту учета лица, у которого должны быть истребованы указанные документы (информация). (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
При этом в поручении указывается, при проведении какого мероприятия налогового контроля возникла необходимость в представлении документов (информации), а при истребовании информации относительно конкретной сделки указываются также сведения, позволяющие идентифицировать эту сделку.
4. В течение пяти дней со дня получения поручения налоговый орган по месту учета лица, у которого истребуются документы (информация), направляет этому лицу требование о представлении документов (информации). К данному требованию прилагается копия поручения об истребовании документов (информации). Требование о представлении документов (информации) направляется с учетом положений, предусмотренных пунктом 1 статьи 93 настоящего Кодекса.
(в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
5. Лицо, получившее требование о представлении документов (информации), исполняет его в течение пяти дней со дня получения или в тот же срок сообщает, что не располагает истребуемыми документами (информацией).
Если истребуемые документы (информация) не могут быть представлены в указанный срок, налоговый орган по ходатайству лица, у которого истребованы документы, вправе продлить срок представления этих документов (информации).
Положения пункта 5 статьи 93.1 (в редакции Федерального закона от 27.07.2010 N 229-ФЗ) применяются в отношении документов, представляемых в налоговые органы после 1 января 2011 года (пункт 8 статьи 10 Федерального закона от 27.07.2010 N 229-ФЗ).
Истребуемые документы представляются с учетом положений, предусмотренных пунктами 2 и 5 статьи 93 настоящего Кодекса. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
6. Отказ лица от представления запрашиваемых при проведении налоговой проверки документов или непредставление их в установленные сроки признаются налоговым правонарушением и влекут ответственность, предусмотренную статьей 129.1 настоящего Кодекса.
7. Порядок взаимодействия налоговых органов по выполнению поручений об истребовании документов устанавливается федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов.
8. Предусмотренный настоящей статьей порядок истребования документов (информации) также применяется при истребовании документов (информации), касающихся (касающейся) участников консолидированной группы налогоплательщиков. (п. 8 введен Федеральным законом от 16.11.2011 N 321-ФЗ)
Статья 94. Выемка документов и предметов
1. Выемка документов и предметов производится на основании мотивированного постановления должностного лица налогового органа, осуществляющего выездную налоговую проверку.
Указанное постановление подлежит утверждению руководителем (его заместителем) налогового органа, вынесшего решение о проведении налоговой проверки. (в ред. Федерального закона от 16.11.2011 N 321-ФЗ)
2. Не допускается производство выемки документов и предметов в ночное время.
3. Выемка документов и предметов производится в присутствии понятых и лиц, у которых производится выемка документов и предметов. В необходимых случаях для участия в производстве выемки приглашается специалист.
До начала выемки должностное лицо налогового органа предъявляет постановление о производстве выемки и разъясняет присутствующим лицам их права и обязанности.
4. Должностное лицо налогового органа предлагает лицу, у которого производится выемка документов и предметов, добровольно выдать их, а в случае отказа производит выемку принудительно.
При отказе лица, у которого производится выемка, вскрыть помещения или иные места, где могут находиться подлежащие выемке документы и предметы, должностное лицо налогового органа вправе сделать это самостоятельно, избегая причинения не вызываемых необходимостью повреждений запоров, дверей и других предметов.
5. Не подлежат изъятию документы и предметы, не имеющие отношения к предмету налоговой проверки.
6. О производстве выемки, изъятия документов и предметов составляется протокол с соблюдением требований, предусмотренных статьей 99 настоящего Кодекса и настоящей статьей.
7. Изъятые документы и предметы перечисляются и описываются в протоколе выемки либо в прилагаемых к нему описях с точным указанием наименования, количества и индивидуальных признаков предметов, а по возможности - стоимости предметов.
8. В случаях, если для проведения мероприятий налогового контроля недостаточно копий документов проверяемого лица и у налоговых органов есть достаточные основания полагать, что подлинники документов могут быть уничтожены, сокрыты, исправлены или заменены, должностное лицо налогового органа вправе изъять подлинники документов в порядке, предусмотренном настоящей статьей. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
При изъятии таких документов с них изготавливают копии, которые заверяются должностным лицом налогового органа и передаются лицу, у которого они изымаются. При невозможности изготовить или передать изготовленные копии одновременно с изъятием документов налоговый орган передает их лицу, у которого документы были изъяты, в течение пяти дней после изъятия.
9. Все изымаемые документы и предметы предъявляются понятым и другим лицам, участвующим в производстве выемки, и в случае необходимости упаковываются на месте выемки.
Изъятые документы должны быть пронумерованы, прошнурованы и скреплены печатью или подписью налогоплательщика (налогового агента, плательщика сбора). В случае отказа налогоплательщика (налогового агента, плательщика сбора) скрепить печатью или подписью изымаемые документы об этом в протоколе о выемке делается специальная отметка. (абзац введен Федеральным законом от 27.07.2006 N 137-ФЗ)
10. Копия протокола о выемке документов и предметов вручается под расписку или высылается лицу, у которого эти документы и предметы были изъяты.
Статья 95. Экспертиза
1. В необходимых случаях для участия в проведении конкретных действий по осуществлению налогового контроля, в том числе при проведении выездных налоговых проверок, на договорной основе может быть привлечен эксперт. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
Экспертиза назначается в случае, если для разъяснения возникающих вопросов требуются специальные познания в науке, искусстве, технике или ремесле.
2. Вопросы, поставленные перед экспертом, и его заключение не могут выходить за пределы специальных познаний эксперта. Привлечение лица в качестве эксперта осуществляется на договорной основе.
3. Экспертиза назначается постановлением должностного лица налогового органа, осуществляющего выездную налоговую проверку, если иное не предусмотрено настоящим Кодексом. (в ред. Федерального закона от 07.06.2011 N 132-ФЗ)
В постановлении указываются основания для назначения экспертизы, фамилия эксперта и наименование организации, в которой должна быть произведена экспертиза, вопросы, поставленные перед экспертом, и материалы, предоставляемые в распоряжение эксперта.
4. Эксперт вправе знакомиться с материалами проверки, относящимися к предмету экспертизы, заявлять ходатайства о предоставлении ему дополнительных материалов.
5. Эксперт может отказаться от дачи заключения, если предоставленные ему материалы являются недостаточными или если он не обладает необходимыми знаниями для проведения экспертизы.
6. Должностное лицо налогового органа, которое вынесло постановление о назначении экспертизы, обязано ознакомить с этим постановлением проверяемое лицо и разъяснить его права, предусмотренные пунктом 7 настоящей статьи, о чем составляется протокол.
При проведении выездной налоговой проверки консолидированной группы налогоплательщиков ответственный участник этой группы подлежит ознакомлению с постановлением о назначении экспертизы. (абзац введен Федеральным законом от 16.11.2011 N 321-ФЗ)
7. При назначении и производстве экспертизы проверяемое лицо имеет право:
1) заявить отвод эксперту;
2) просить о назначении эксперта из числа указанных им лиц;
3) представить дополнительные вопросы для получения по ним заключения эксперта;
4) присутствовать с разрешения должностного лица налогового органа при производстве экспертизы и давать объяснения эксперту;
5) знакомиться с заключением эксперта.
8. Эксперт дает заключение в письменной форме от своего имени. В заключении эксперта излагаются проведенные им исследования, сделанные в результате их выводы и обоснованные ответы на поставленные вопросы. Если эксперт при производстве экспертизы установит имеющие значение для дела обстоятельства, по поводу которых ему не были поставлены вопросы, он вправе включить выводы об этих обстоятельствах в свое заключение.
9. Заключение эксперта или его сообщение о невозможности дать заключение предъявляются проверяемому лицу, которое имеет право дать свои объяснения и заявить возражения, а также просить о постановке дополнительных вопросов эксперту и о назначении дополнительной или повторной экспертизы.
10. Дополнительная экспертиза назначается в случае недостаточной ясности или полноты заключения и поручается тому же или другому эксперту.
Повторная экспертиза назначается в случае необоснованности заключения эксперта или сомнений в его правильности и поручается другому эксперту.
Дополнительная и повторная экспертизы назначаются с соблюдением требований, предусмотренных настоящей статьей.
Статья 96. Привлечение специалиста для оказания содействия в осуществлении налогового контроля
1. В необходимых случаях для участия в проведении конкретных действий по осуществлению налогового контроля, в том числе при проведении выездных налоговых проверок, на договорной основе может быть привлечен специалист, обладающий специальными знаниями и навыками, не заинтересованный в исходе дела. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
2. Привлечение лица в качестве специалиста осуществляется на договорной основе.
3. Участие лица в качестве специалиста не исключает возможности его опроса по этим же обстоятельствам как свидетеля.
Статья 97. Участие переводчика
1. В необходимых случаях для участия в действиях по осуществлению налогового контроля на договорной основе может быть привлечен переводчик. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
2. Переводчиком является не заинтересованное в исходе дела лицо, владеющее языком, знание которого необходимо для перевода.
Настоящее положение распространяется и на лицо, понимающее знаки немого или глухого физического лица.
3. Переводчик обязан явиться по вызову назначившего его должностного лица налогового органа и точно выполнить порученный ему перевод.
4. Переводчик предупреждается об ответственности за отказ или уклонение от выполнения своих обязанностей либо заведомо ложный перевод, о чем делается отметка в протоколе, которая удостоверяется подписью переводчика.
Статья 98. Участие понятых
1. При проведении действий по осуществлению налогового контроля в случаях, предусмотренных настоящим Кодексом, вызываются понятые.
2. Понятые вызываются в количестве не менее двух человек.
3. В качестве понятых могут быть вызваны любые не заинтересованные в исходе дела физические лица.
4. Не допускается участие в качестве понятых должностных лиц налоговых органов.
5. Понятые обязаны удостоверить в протоколе факт, содержание и результаты действий, производившихся в их присутствии. Они вправе делать по поводу произведенных действий замечания, которые подлежат внесению в протокол.
В случае необходимости понятые могут быть опрошены по указанным обстоятельствам.
Статья 99. Общие требования, предъявляемые к протоколу, составленному при производстве действий по осуществлению налогового контроля
1. В случаях, предусмотренных настоящим Кодексом, при проведении действий по осуществлению налогового контроля составляются протоколы. Протоколы составляются на русском языке.
2. В протоколе указываются:
1) его наименование;
2) место и дата производства конкретного действия;
3) время начала и окончания действия;
4) должность, фамилия, имя, отчество лица, составившего протокол;
5) фамилия, имя, отчество каждого лица, участвовавшего в действии или присутствовавшего при его проведении, а в необходимых случаях - его адрес, гражданство, сведения о том, владеет ли он русским языком;
6) содержание действия, последовательность его проведения;
7) выявленные при производстве действия существенные для дела факты и обстоятельства.
3. Протокол прочитывается всеми лицами, участвовавшими в производстве действия или присутствовавшими при его проведении. Указанные лица вправе делать замечания, подлежащие внесению в протокол или приобщению к делу.
4. Протокол подписывается составившим его должностным лицом налогового органа, а также всеми лицами, участвовавшими в производстве действия или присутствовавшими при его проведении.
5. К протоколу прилагаются фотографические снимки и негативы, киноленты, видеозаписи и другие материалы, выполненные при производстве действия.
Статья 100. Оформление результатов налоговой проверки
(в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
1. По результатам выездной налоговой проверки в течение двух месяцев со дня составления справки о проведенной выездной налоговой проверке уполномоченными должностными лицами налоговых органов должен быть составлен в установленной форме акт налоговой проверки.
В случае выявления нарушений законодательства о налогах и сборах в ходе проведения камеральной налоговой проверки должностными лицами налогового органа, проводящими указанную
проверку, должен быть составлен акт налоговой проверки по установленной форме в течение 10 дней после окончания камеральной налоговой проверки.
По результатам выездной налоговой проверки консолидированной группы налогоплательщиков в течение трех месяцев со дня составления справки о проведенной выездной налоговой проверке уполномоченными должностными лицами налоговых органов должен быть составлен в установленной форме акт налоговой проверки. (абзац введен Федеральным законом от 16.11.2011 N 321-ФЗ)
2. Акт налоговой проверки подписывается лицами, проводившими соответствующую проверку, и лицом, в отношении которого проводилась эта проверка (его представителем). При проведении налоговой проверки консолидированной группы налогоплательщиков акт налоговой проверки подписывается лицами, проводившими соответствующую проверку, и ответственным участником этой группы (его представителем).
Об отказе лица, в отношении которого проводилась налоговая проверка, или его представителя (ответственного участника консолидированной группы налогоплательщиков) подписать акт делается соответствующая запись в акте налоговой проверки. (п. 2 в ред. Федерального закона от 16.11.2011 N 321-ФЗ)
3. В акте налоговой проверки указываются:
1) дата акта налоговой проверки. Под указанной датой понимается дата подписания акта лицами, проводившими эту проверку;
2) полное и сокращенное наименования либо фамилия, имя, отчество проверяемого лица (участников консолидированной группы налогоплательщиков). В случае проведения проверки организации по месту нахождения ее обособленного подразделения помимо наименования организации указываются полное и сокращенное наименования проверяемого обособленного подразделения и место его нахождения; (в ред. Федерального закона от 16.11.2011 N 321-ФЗ)
3) фамилии, имена, отчества лиц, проводивших проверку, их должности с указанием наименования налогового органа, который они представляют;
4) дата и номер решения руководителя (заместителя руководителя) налогового органа о проведении выездной налоговой проверки (для выездной налоговой проверки);
5) дата представления в налоговый орган налоговой декларации и иных документов (для камеральной налоговой проверки);
6) перечень документов, представленных проверяемым лицом в ходе налоговой проверки;
7) период, за который проведена проверка;
8) наименование налога, в отношении которого проводилась налоговая проверка;
9) даты начала и окончания налоговой проверки;
10) адрес места нахождения организации (участников консолидированной группы налогоплательщиков) или места жительства физического лица; (в ред. Федерального закона от 16.11.2011 N 321-ФЗ)
11) сведения о мероприятиях налогового контроля, проведенных при осуществлении налоговой проверки;
12) документально подтвержденные факты нарушений законодательства о налогах и сборах, выявленные в ходе проверки, или запись об отсутствии таковых;
13) выводы и предложения проверяющих по устранению выявленных нарушений и ссылки на статьи настоящего Кодекса, в случае если настоящим Кодексом предусмотрена ответственность за данные нарушения законодательства о налогах и сборах.
3.1. К акту налоговой проверки прилагаются документы, подтверждающие факты нарушений законодательства о налогах и сборах, выявленные в ходе проверки. При этом документы, полученные от
лица, в отношении которого проводилась проверка, к акту проверки не прилагаются. Документы, содержащие не подлежащие разглашению налоговым органом сведения, составляющие банковскую, налоговую или иную охраняемую законом тайну третьих лиц, а также персональные данные физических лиц, прилагаются в виде заверенных налоговым органом выписок. (п. 3.1 введен Федеральным законом от 27.07.2010 N 229-ФЗ)
4. Форма и требования к составлению акта налоговой проверки устанавливаются федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов.
5. Акт налоговой проверки в течение пяти дней с даты этого акта должен быть вручен лицу, в отношении которого проводилась проверка, или его представителю под расписку или передан иным способом, свидетельствующим о дате его получения указанным лицом (его представителем). (в ред. Федерального закона от 26.11.2008 N 224-ФЗ)
В случае, если лицо, в отношении которого проводилась проверка, или его представитель уклоняются от получения акта налоговой проверки, этот факт отражается в акте налоговой проверки, и акт налоговой проверки направляется по почте заказным письмом по месту нахождения организации (обособленного подразделения) или месту жительства физического лица. В случае направления акта налоговой проверки по почте заказным письмом датой вручения этого акта считается шестой день считая с даты отправки заказного письма.
При проведении налоговой проверки консолидированной группы налогоплательщиков акт налоговой проверки в течение 10 дней с даты этого акта вручается ответственному участнику консолидированной группы налогоплательщиков в порядке, установленном настоящим пунктом. (абзац введен Федеральным законом от 16.11.2011 N 321-ФЗ)
6. Лицо, в отношении которого проводилась налоговая проверка (его представитель), в случае несогласия с фактами, изложенными в акте налоговой проверки, а также с выводами и предложениями проверяющих в течение 15 дней со дня получения акта налоговой проверки вправе представить в соответствующий налоговый орган письменные возражения по указанному акту в целом или по его отдельным положениям. При этом налогоплательщик вправе приложить к письменным возражениям или в согласованный срок передать в налоговый орган документы (их заверенные копии), подтверждающие обоснованность своих возражений.
Письменные возражения по акту налоговой проверки консолидированной группы налогоплательщиков представляются ответственным участником этой группы в течение 30 дней со дня получения указанного акта. При этом ответственный участник консолидированной группы налогоплательщиков вправе приложить к письменным возражениям или в согласованный срок передать в налоговый орган документы (их заверенные копии), подтверждающие обоснованность своих возражений. (абзац введен Федеральным законом от 16.11.2011 N 321-ФЗ)
Статья 100.1. Порядок рассмотрения дел о налоговых правонарушениях
(введена Федеральным законом от 27.07.2006 N 137-ФЗ)
1. Дела о выявленных в ходе камеральной или выездной налоговой проверки налоговых правонарушениях рассматриваются в порядке, предусмотренном статьей 101 настоящего Кодекса.
2. Дела о выявленных в ходе иных мероприятий налогового контроля налоговых правонарушениях (за исключением правонарушений, предусмотренных статьями 120, 122 и 123 настоящего Кодекса) рассматриваются в порядке, предусмотренном статьей 101.4 настоящего Кодекса.
Статья 101. Вынесение решения по результатам рассмотрения материалов налоговой проверки
(в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
1. Акт налоговой проверки, другие материалы налоговой проверки и дополнительных мероприятий налогового контроля, в ходе которых были выявлены нарушения законодательства о налогах и сборах, а также представленные проверяемым лицом (его представителем) письменные возражения по указанному акту должны быть рассмотрены руководителем (заместителем руководителя) налогового органа, проводившего налоговую проверку, и решение по ним должно быть принято в течение 10 дней со дня истечения срока, указанного в пункте 6 статьи 100 настоящего Кодекса. Указанный срок может быть
продлен, но не более чем на один месяц. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
2. Руководитель (заместитель руководителя) налогового органа извещает о времени и месте рассмотрения материалов налоговой проверки лицо, в отношении которого проводилась эта проверка. При проведении налоговой проверки консолидированной группы налогоплательщиков извещение о времени и месте рассмотрения материалов налоговой проверки направляется ответственному участнику этой группы, который признается проверяемым лицом в целях настоящей статьи. (в ред. Федерального закона от 16.11.2011 N 321-ФЗ)
Лицо, в отношении которого проводилась налоговая проверка, вправе участвовать в процессе рассмотрения материалов указанной проверки лично и (или) через своего представителя. Лицо, в отношении которого проводилась налоговая проверка, вправе до вынесения предусмотренного пунктом 7 настоящей статьи решения знакомиться со всеми материалами дела, включая материалы дополнительных мероприятий налогового контроля. При проведении налоговой проверки консолидированной группы налогоплательщиков в процессе рассмотрения материалов налоговой проверки вправе участвовать представители ответственного участника этой группы, других участников такой группы. (в ред. Федеральных законов от 27.07.2010 N 229-ФЗ, от 16.11.2011 N 321-ФЗ)
Неявка лица, в отношении которого проводилась налоговая проверка (его представителя), извещенного надлежащим образом о времени и месте рассмотрения материалов налоговой проверки, не является препятствием для рассмотрения материалов налоговой проверки, за исключением тех случаев, когда участие этого лица будет признано руководителем (заместителем руководителя) налогового органа обязательным для рассмотрения этих материалов.
Обязанность по извещению участников консолидированной группы налогоплательщиков о времени и месте рассмотрения материалов налоговой проверки лежит на ответственном участнике этой группы. Ненадлежащее исполнение указанной обязанности ответственным участником этой группы не является основанием для отложения рассмотрения материалов налоговой проверки. (абзац введен Федеральным законом от 16.11.2011 N 321-ФЗ)
Налоговый орган обязан известить участника консолидированной группы налогоплательщиков о времени и месте рассмотрения материалов налоговой проверки, если в акте налоговой проверки по консолидированной группе налогоплательщиков имеется предложение о привлечении этого участника к ответственности за совершение налогового правонарушения. (абзац введен Федеральным законом от 16.11.2011 N 321-ФЗ)
3. Перед рассмотрением материалов налоговой проверки по существу руководитель (заместитель руководителя) налогового органа должен:
1) объявить, кто рассматривает дело и материалы какой налоговой проверки подлежат рассмотрению;
2) установить факт явки лиц, приглашенных для участия в рассмотрении. В случае неявки этих лиц руководитель (заместитель руководителя) налогового органа выясняет, извещены ли участники производства по делу в установленном порядке, и принимает решение о рассмотрении материалов налоговой проверки в отсутствие указанных лиц либо об отложении указанного рассмотрения;
3) в случае участия представителя лица, в отношении которого проводилась налоговая проверка, проверить полномочия этого представителя;
4) разъяснить лицам, участвующим в процедуре рассмотрения, их права и обязанности;
5) вынести решение об отложении рассмотрения материалов налоговой проверки в случае неявки лица, участие которого необходимо для рассмотрения.
4. При рассмотрении материалов налоговой проверки может быть оглашен акт налоговой проверки, а при необходимости и иные материалы мероприятий налогового контроля, а также письменные возражения лица, в отношении которого проводилась проверка. Отсутствие письменных возражений не лишает это лицо (его представителя) права давать свои объяснения на стадии рассмотрения материалов налоговой проверки.
При рассмотрении материалов налоговой проверки исследуются представленные доказательства, в том числе документы, ранее истребованные у лица, в отношении которого проводилась налоговая проверка (включая участников консолидированной группы налогоплательщиков), документы, представленные в налоговые органы при проведении камеральных или выездных налоговых проверок данных лиц, и иные документы, имеющиеся у налогового органа. Не допускается использование доказательств, полученных с нарушением настоящего Кодекса. Если документы (информация) о деятельности налогоплательщика (консолидированной группы налогоплательщиков) были представлены в налоговый орган с нарушением сроков, установленных настоящим Кодексом, полученные налоговым органом документы (информация) не будут считаться полученными с нарушением настоящего Кодекса. В ходе рассмотрения материалов налоговой проверки может быть принято решение о привлечении в случае необходимости к участию в этом рассмотрении свидетеля, эксперта, специалиста. (в ред. Федерального закона от 16.11.2011 N 321-ФЗ)
5. В ходе рассмотрения материалов налоговой проверки руководитель (заместитель руководителя) налогового органа:
1) устанавливает, совершало ли лицо, в отношении которого был составлен акт налоговой проверки (участник (участники) консолидированной группы налогоплательщиков), нарушение законодательства о налогах и сборах; (в ред. Федерального закона от 16.11.2011 N 321-ФЗ)
2) устанавливает, образуют ли выявленные нарушения состав налогового правонарушения;
3) устанавливает, имеются ли основания для привлечения лица к ответственности за совершение налогового правонарушения;
4) выявляет обстоятельства, исключающие вину лица в совершении налогового правонарушения, либо обстоятельства, смягчающие или отягчающие ответственность за совершение налогового правонарушения.
6. В случае необходимости получения дополнительных доказательств для подтверждения факта совершения нарушений законодательства о налогах и сборах или отсутствия таковых руководитель (заместитель руководителя) налогового органа вправе вынести решение о проведении в срок, не превышающий один месяц (два месяца - при проверке консолидированной группы налогоплательщиков), дополнительных мероприятий налогового контроля. (в ред. Федерального закона от 16.11.2011 N 321-ФЗ)
В решении о назначении дополнительных мероприятий налогового контроля излагаются обстоятельства, вызвавшие необходимость проведения таких дополнительных мероприятий, указываются срок и конкретная форма их проведения.
В качестве дополнительных мероприятий налогового контроля может проводиться истребование документов в соответствии со статьями 93 и 93.1 настоящего Кодекса, допрос свидетеля, проведение экспертизы.
7. По результатам рассмотрения материалов налоговой проверки руководитель (заместитель руководителя) налогового органа выносит решение:
1) о привлечении к ответственности за совершение налогового правонарушения. При проверке консолидированной группы налогоплательщиков в указанном решении может содержаться указание о привлечении к ответственности одного или нескольких участников этой группы; (в ред. Федерального закона от 16.11.2011 N 321-ФЗ)
2) об отказе в привлечении к ответственности за совершение налогового правонарушения.
8. В решении о привлечении к ответственности за совершение налогового правонарушения излагаются обстоятельства совершенного привлекаемым к ответственности лицом налогового правонарушения так, как они установлены проведенной проверкой, со ссылкой на документы и иные сведения, подтверждающие указанные обстоятельства, доводы, приводимые лицом, в отношении которого проводилась проверка, в свою защиту, и результаты проверки этих доводов, решение о привлечении налогоплательщика к налоговой ответственности за конкретные налоговые правонарушения с указанием статей настоящего Кодекса, предусматривающих данные правонарушения, и применяемые меры
ответственности. В решении о привлечении к ответственности за совершение налогового правонарушения указываются размер выявленной недоимки и соответствующих пеней, а также подлежащий уплате штраф.
В решении об отказе в привлечении к ответственности за совершение налогового правонарушения излагаются обстоятельства, послужившие основанием для такого отказа. В решении об отказе в привлечении к ответственности за налоговые правонарушения могут быть указаны размер недоимки, если эта недоимка была выявлена в ходе проверки, и сумма соответствующих пеней.
В решении о привлечении к ответственности за совершение налогового правонарушения либо в решении об отказе в привлечении к ответственности за совершение налогового правонарушения указываются срок, в течение которого лицо, в отношении которого вынесено решение, вправе обжаловать указанное решение, порядок обжалования решения в вышестоящий налоговый орган (вышестоящему должностному лицу), а также наименование органа, его место нахождения, другие необходимые сведения.
9. Решение о привлечении к ответственности за совершение налогового правонарушения и решение об отказе в привлечении к ответственности за совершение налогового правонарушения (за исключением решений, вынесенных по результатам рассмотрения материалов выездной налоговой проверки консолидированной группы налогоплательщиков) вступают в силу по истечении 10 дней со дня вручения лицу (его представителю), в отношении которого было вынесено соответствующее решение. Решение о привлечении к ответственности за совершение налогового правонарушения и решение об отказе в привлечении к ответственности за совершение налогового правонарушения, вынесенные по результатам рассмотрения материалов выездной налоговой проверки консолидированной группы налогоплательщиков, вступают в силу по истечении 20 дней со дня вручения ответственному участнику этой группы. При этом соответствующее решение должно быть вручено в течение пяти дней после дня его вынесения. В случае, если решение вручить невозможно, оно направляется налогоплательщику по почте заказным письмом и считается полученным по истечении шести дней с даты направления заказного письма. (в ред. Федерального закона от 16.11.2011 N 321-ФЗ)
В случае подачи апелляционной жалобы на решение налогового органа в порядке, предусмотренном статьей 101.2 настоящего Кодекса, указанное решение вступает в силу со дня его утверждения вышестоящим налоговым органом полностью или в части.
Лицо, в отношении которого вынесено соответствующее решение, вправе исполнить решение полностью или в части до вступления его в силу. При этом подача апелляционной жалобы не лишает это лицо права исполнить не вступившее в силу решение полностью или в части.
10. После вынесения решения о привлечении к ответственности за совершение налогового правонарушения или решения об отказе в привлечении к ответственности за совершение налогового правонарушения руководитель (заместитель руководителя) налогового органа вправе принять обеспечительные меры, направленные на обеспечение возможности исполнения указанного решения, если есть достаточные основания полагать, что непринятие этих мер может затруднить или сделать невозможным в дальнейшем исполнение такого решения и (или) взыскание недоимки, пеней и штрафов, указанных в решении. Для принятия обеспечительных мер руководитель (заместитель руководителя) налогового органа выносит решение, вступающее в силу со дня его вынесения и действующее до дня исполнения решения о привлечении к ответственности за совершение налогового правонарушения или решения об отказе в привлечении к ответственности за совершение налогового правонарушения либо до дня отмены вынесенного решения вышестоящим налоговым органом или судом.
Руководитель (заместитель руководителя) налогового органа вправе принять решение об отмене обеспечительных мер или решение о замене обеспечительных мер в случаях, предусмотренных настоящим пунктом и пунктом 11 настоящей статьи. Решение об отмене (замене) обеспечительных мер вступает в силу со дня его вынесения. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Обеспечительными мерами могут быть:
1) запрет на отчуждение (передачу в залог) имущества налогоплательщика без согласия налогового органа. Предусмотренный настоящим подпунктом запрет на отчуждение (передачу в залог) производится последовательно в отношении:
недвижимого имущества, в том числе не участвующего в производстве продукции (работ, услуг);
транспортных средств, ценных бумаг, предметов дизайна служебных помещений;
иного имущества, за исключением готовой продукции, сырья и материалов;
готовой продукции, сырья и материалов.
При этом запрет на отчуждение (передачу в залог) имущества каждой последующей группы применяется в случае, если совокупная стоимость имущества из предыдущих групп, определяемая по данным бухгалтерского учета, меньше общей суммы недоимки, пеней и штрафов, подлежащей уплате на основании решения о привлечении к ответственности за совершение налогового правонарушения или решения об отказе в привлечении к ответственности за совершение налогового правонарушения;
2) приостановление операций по счетам в банке в порядке, установленном статьей 76 настоящего Кодекса.
Приостановление операций по счетам в банке в порядке принятия обеспечительных мер может применяться только после наложения запрета на отчуждение (передачу в залог) имущества и в случае, если совокупная стоимость такого имущества по данным бухгалтерского учета меньше общей суммы недоимки, пеней и штрафов, подлежащей уплате на основании решения о привлечении к ответственности за совершение налогового правонарушения или решения об отказе в привлечении к ответственности за совершение налогового правонарушения.
Приостановление операций по счетам в банке допускается в отношении разницы между общей суммой недоимки, пеней и штрафов, указанной в решении о привлечении к ответственности за совершение налогового правонарушения или решении об отказе в привлечении к ответственности за совершение налогового правонарушения, и стоимостью имущества, не подлежащего отчуждению (передаче в залог) в соответствии с подпунктом 1 настоящего пункта.
В случае, если решение, предусмотренное пунктом 7 настоящей статьи, вынесено по результатам рассмотрения материалов выездной налоговой проверки консолидированной группы налогоплательщиков, установленные настоящей статьей обеспечительные меры могут быть приняты в отношении участников этой группы. При этом в первую очередь обеспечительные меры принимаются в отношении ответственного участника этой группы. При недостаточности принятых в отношении указанного ответственного участника обеспечительных мер для исполнения решения, предусмотренного пунктом 7 настоящей статьи, обеспечительные меры могут быть приняты к иным участникам этой консолидированной группы налогоплательщиков в последовательности и с учетом ограничений, которые установлены пунктом 11 статьи 46 настоящего Кодекса. (абзац введен Федеральным законом от 16.11.2011 N 321-ФЗ)
11. По просьбе лица, в отношении которого было вынесено решение о принятии обеспечительных мер, налоговый орган вправе заменить обеспечительные меры, предусмотренные пунктом 10 настоящей статьи, на:
1) банковскую гарантию, подтверждающую, что банк обязуется уплатить указанную в решении о привлечении к ответственности за совершение налогового правонарушения или решении об отказе в привлечении к ответственности за совершение налогового правонарушения сумму недоимки, а также суммы соответствующих пеней и штрафов в случае неуплаты этих сумм принципалом в установленный налоговым органом срок;
2) залог ценных бумаг, обращающихся на организованном рынке ценных бумаг, или залог иного имущества, оформленный в порядке, предусмотренном статьей 73 настоящего Кодекса;
3) поручительство третьего лица, оформленное в порядке, предусмотренном статьей 74 настоящего Кодекса.
12. При предоставлении налогоплательщиком на сумму, подлежащую уплате в бюджетную систему Российской Федерации на основании решения о привлечении к ответственности за совершение налогового правонарушения или решения об отказе в привлечении к ответственности за совершение налогового правонарушения, действующей банковской гарантии банка, включенного в перечень банков, отвечающих установленным требованиям для принятия банковских гарантий в целях налогообложения, предусмотренный пунктом 4 статьи 176.1 настоящего Кодекса, налоговый орган не вправе отказать налогоплательщику в замене предусмотренных настоящим пунктом обеспечительных мер.
(в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
13. Копия решения о принятии обеспечительных мер и копия решения об отмене обеспечительных мер в течение пяти дней после дня его вынесения вручаются лицу, в отношении которого вынесено указанное решение, либо его представителю под расписку или передаются иным способом, свидетельствующим о дате получения налогоплательщиком соответствующего решения. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
В случае направления копии решения по почте заказным письмом решение считается полученным по истечении шести дней с даты направления заказного письма. (абзац введен Федеральным законом от 27.07.2010 N 229-ФЗ)
14. Несоблюдение должностными лицами налоговых органов требований, установленных настоящим Кодексом, может являться основанием для отмены решения налогового органа вышестоящим налоговым органом или судом.
Нарушение существенных условий процедуры рассмотрения материалов налоговой проверки является основанием для отмены вышестоящим налоговым органом или судом решения налогового органа о привлечении к ответственности за совершение налогового правонарушения или решения об отказе в привлечении к ответственности за совершение налогового правонарушения. К таким существенным условиям относится обеспечение возможности лица, в отношении которого проводилась проверка, участвовать в процессе рассмотрения материалов налоговой проверки лично и (или) через своего представителя и обеспечение возможности налогоплательщика представить объяснения.
Основаниями для отмены указанного решения налогового органа вышестоящим налоговым органом или судом могут являться иные нарушения процедуры рассмотрения материалов налоговой проверки, если только такие нарушения привели или могли привести к принятию руководителем (заместителем руководителя) налогового органа неправомерного решения.
15. По выявленным налоговым органом нарушениям, за которые физические лица или должностные лица организаций подлежат привлечению к административной ответственности, уполномоченное должностное лицо налогового органа, проводившее проверку, составляет протокол об административном правонарушении в пределах своей компетенции. Рассмотрение дел об этих правонарушениях и применение административных наказаний в отношении физических лиц и должностных лиц организаций, виновных в их совершении, производятся в соответствии с законодательством об административных правонарушениях.
15.1. В случае, если налоговый орган, вынесший решение о привлечении налогоплательщика (плательщика сборов, налогового агента) - физического лица к ответственности за совершение налогового правонарушения, направил в соответствии с пунктом 3 статьи 32 настоящего Кодекса материалы в следственные органы, то не позднее дня, следующего за днем направления материалов, руководитель (заместитель руководителя) налогового органа обязан вынести решение о приостановлении исполнения принятых в отношении этого физического лица решения о привлечении к ответственности за совершение налогового правонарушения и решения о взыскании соответствующего налога (сбора), пеней, штрафа. (в ред. Федерального закона от 28.12.2010 N 404-ФЗ)
При этом течение сроков взыскания, предусмотренных настоящим Кодексом, приостанавливается на период приостановления исполнения решения о взыскании соответствующего налога (сбора), пеней, штрафа.
В случае, если по итогам рассмотрения материалов будет вынесено постановление об отказе в возбуждении уголовного дела или постановление о прекращении уголовного дела, а также если по соответствующему уголовному делу будет вынесен оправдательный приговор, руководитель (заместитель руководителя) налогового органа не позднее дня, следующего за днем получения уведомления об этих фактах от следственных органов, выносит решение о возобновлении исполнения принятых в отношении этого физического лица решения о привлечении к ответственности за совершение налогового правонарушения и решения о взыскании соответствующего налога (сбора), пеней, штрафа. (в ред. Федерального закона от 28.12.2010 N 404-ФЗ)
В случае, если действие (бездействие) налогоплательщика (плательщика сбора, налогового агента) - физического лица, послужившее основанием для привлечения его к ответственности за совершение
налогового правонарушения, стало основанием для вынесения обвинительного приговора в отношении данного физического лица, налоговый орган отменяет вынесенное решение в части привлечения налогоплательщика (плательщика сбора, налогового агента) - физического лица к ответственности за совершение налогового правонарушения.
Следственные органы, получившие от налоговых органов материалы в соответствии с пунктом 3 статьи 32 настоящего Кодекса, обязаны направлять в налоговые органы уведомления о результатах рассмотрения этих материалов не позднее дня, следующего за днем принятия соответствующего решения. (в ред. Федерального закона от 28.12.2010 N 404-ФЗ)
Копии решений налогового органа, указанных в настоящем пункте, в течение пяти дней после дня вынесения соответствующего решения вручаются налоговым органом лицу, в отношении которого вынесено соответствующее решение, либо его представителю под расписку или передаются иным способом, свидетельствующим о дате их получения. В случае направления копии решения налогового органа по почте заказным письмом датой ее получения считается шестой день с даты отправки. (п. 15.1 введен Федеральным законом от 29.12.2009 N 383-ФЗ)
16. Положения, установленные настоящей статьей, распространяются также на плательщиков сборов и налоговых агентов.
Статья 101.1. Утратила силу с 1 января 2007 года. - Федеральный закон от 27.07.2006 N 137-ФЗ.
Статья 101.2. Порядок обжалования решения налогового органа о привлечении к ответственности за совершение налогового правонарушения или решения об отказе в привлечении к ответственности за совершение налогового правонарушения
(введена Федеральным законом от 27.07.2006 N 137-ФЗ)
1. Решение о привлечении к ответственности за совершение налогового правонарушения или решение об отказе в привлечении к ответственности за совершение налогового правонарушения может быть обжаловано в вышестоящий налоговый орган в порядке, определяемом настоящей статьей.
Порядок, сроки рассмотрения жалобы вышестоящим налоговым органом и принятие решения по ней определяются в порядке, предусмотренном статьями 139 - 141 настоящего Кодекса, с учетом положений, установленных настоящей статьей.
Решение, вынесенное по результатам рассмотрения материалов выездной налоговой проверки консолидированной группы налогоплательщиков, обжалуется ответственным участником этой группы, а в части привлечения иного участника этой группы к ответственности за совершение налогового правонарушения может быть самостоятельно обжаловано таким участником. (абзац введен Федеральным законом от 16.11.2011 N 321-ФЗ)
2. Решение о привлечении к ответственности за совершение налогового правонарушения или решение об отказе в привлечении к ответственности за совершение налогового правонарушения, не вступившее в силу, может быть обжаловано в апелляционном порядке путем подачи апелляционной жалобы.
В случае, если вышестоящий налоговый орган, рассматривающий апелляционную жалобу, не отменит решение нижестоящего налогового органа, решение нижестоящего налогового органа вступает в силу с даты его утверждения вышестоящим налоговым органом.
В случае, если вышестоящий налоговый орган, рассматривающий апелляционную жалобу, изменит решение нижестоящего налогового органа, решение нижестоящего налогового органа, с учетом внесенных изменений, вступает в силу с даты принятия соответствующего решения вышестоящим налоговым органом.
3. Вступившее в силу решение о привлечении к ответственности за совершение налогового правонарушения или решение об отказе в привлечении к ответственности за совершение налогового правонарушения, которое не было обжаловано в апелляционном порядке, может быть обжаловано в вышестоящий налоговый орган.
4. По ходатайству лица, обжалующего решение налогового органа, вышестоящий налоговый орган вправе приостановить исполнение обжалуемого решения.
5. Решение о привлечении к ответственности за совершение налогового правонарушения или решение об отказе в привлечении к ответственности за совершение налогового правонарушения может быть обжаловано в судебном порядке только после обжалования этого решения в вышестоящем налоговом органе. В случае обжалования такого решения в судебном порядке срок для обращения в суд исчисляется со дня, когда лицу, в отношении которого вынесено это решение, стало известно о вступлении его в силу.
Статья 101.3. Исполнение решения налогового органа о привлечении к ответственности за совершение налогового правонарушения или решения об отказе в привлечении к ответственности за совершение налогового правонарушения
(введена Федеральным законом от 27.07.2006 N 137-ФЗ)
1. Решение о привлечении к ответственности за совершение налогового правонарушения или решение об отказе в привлечении к ответственности за совершение налогового правонарушения подлежит исполнению со дня его вступления в силу.
2. Обращение соответствующего решения к исполнению возлагается на налоговый орган, вынесший это решение. В случае рассмотрения жалобы вышестоящим налоговым органом в апелляционном порядке вступившее в силу соответствующее решение направляется в налоговый орган, вынесший первоначальное решение, в течение трех дней со дня вступления в силу соответствующего решения.
3. На основании вступившего в силу решения лицу, в отношении которого вынесено решение о привлечении к ответственности за совершение налогового правонарушения или решение об отказе в привлечении к ответственности за совершение налогового правонарушения, направляется в установленном статьей 69 настоящего Кодекса порядке требование об уплате налога (сбора), соответствующих пеней, а также штрафа в случае привлечения этого лица к ответственности за налоговое правонарушение.
Статья 101.4. Производство по делу о предусмотренных настоящим Кодексом налоговых правонарушениях
(введена Федеральным законом от 27.07.2006 N 137-ФЗ)
1. При обнаружении фактов, свидетельствующих о нарушениях законодательства о налогах и сборах, ответственность за которые установлена настоящим Кодексом (за исключением налоговых правонарушений, дела о выявлении которых рассматриваются в порядке, установленном статьей 101 настоящего Кодекса), должностным лицом налогового органа в течение 10 дней со дня выявления указанного нарушения должен быть составлен в установленной форме акт, подписываемый этим должностным лицом и лицом, совершившим такое нарушение. Об отказе лица, совершившего нарушение законодательства о налогах и сборах, подписать акт делается соответствующая запись в этом акте. (п. 1 в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
2. В акте должны быть указаны документально подтвержденные факты нарушения законодательства о налогах и сборах, а также выводы и предложения должностного лица, обнаружившего факты нарушения законодательства о налогах и сборах, по устранению выявленных нарушений и применению налоговых санкций. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
3. Форма акта и требования к его составлению устанавливаются федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов.
4. Акт вручается лицу, совершившему налоговое правонарушение, под расписку или передается иным способом, свидетельствующим о дате его получения. Если указанное лицо уклоняется от получения указанного акта, должностным лицом налогового органа делается соответствующая отметка в акте и акт направляется этому лицу по почте заказным письмом. В случае направления указанного акта по почте заказным письмом датой вручения этого акта считается шестой день, считая с даты его отправки.
5. Лицо, совершившее налоговое правонарушение, вправе в случае несогласия с фактами, изложенными в акте, а также с выводами и предложениями должностного лица, обнаружившего факт налогового правонарушения, в течение 10 дней со дня получения акта представить в соответствующий налоговый орган письменные возражения по акту в целом или по его отдельным положениям. При этом указанное лицо вправе приложить к письменным возражениям или в согласованный срок передать в налоговый орган документы (их заверенные копии), подтверждающие обоснованность возражений.
6. По истечении срока, указанного в пункте 5 настоящей статьи, в течение 10 дней руководитель (заместитель руководителя) налогового органа рассматривает акт, в котором зафиксированы факты нарушения законодательства о налогах и сборах, а также документы и материалы, представленные лицом, совершившим налоговое правонарушение.
7. Акт рассматривается в присутствии привлекаемого к ответственности лица или его представителя. О времени и месте рассмотрения акта налоговый орган извещает лицо, совершившее нарушение законодательства о налогах и сборах, заблаговременно. Неявка извещенного надлежащим образом лица, привлекаемого к ответственности за совершение налогового правонарушения, или его представителя не лишает возможности руководителя (заместителя руководителя) налогового органа рассмотреть акт в отсутствие этого лица.
При рассмотрении акта могут оглашаться составленный акт, иные материалы мероприятий налогового контроля, а также письменные возражения лица, привлекаемого к ответственности за совершение налогового правонарушения. Отсутствие письменных возражений не лишает этого лица права давать свои объяснения на стадии рассмотрения акта.
При рассмотрении акта заслушиваются объяснения лица, привлекаемого к ответственности, исследуются иные доказательства. Не допускается использование доказательств, полученных с нарушением настоящего Кодекса. Если документы (информация) были представлены лицом, привлекаемым к ответственности, в налоговый орган с нарушением установленных настоящим Кодексом сроков, то полученные документы (информация) не будут считаться полученными с нарушением настоящего Кодекса. (в ред. Федерального закона от 26.11.2008 N 224-ФЗ)
В ходе рассмотрения акта и других материалов мероприятий налогового контроля может быть принято решение о привлечении в случае необходимости к участию в этом рассмотрении свидетеля, эксперта, специалиста.
В ходе рассмотрения акта и других материалов руководитель (заместитель руководителя) налогового органа:
1) устанавливает, допускало ли лицо, в отношении которого был составлен акт, нарушения законодательства о налогах и сборах;
2) устанавливает, образуют ли выявленные нарушения состав налоговых правонарушений, содержащихся в настоящем Кодексе;
3) устанавливает, имеются ли основания для привлечения лица, в отношении которого был составлен акт, к ответственности за совершение налогового правонарушения;
4) выявляет обстоятельства, исключающие вину лица в совершении налогового правонарушения, или обстоятельства, смягчающие или отягчающие ответственность за совершение налогового правонарушения.
8. По результатам рассмотрения акта и приложенных к нему документов и материалов руководитель (заместитель руководителя) налогового органа выносит решение в срок, предусмотренный пунктом 6 настоящей статьи: (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
1) о привлечении лица к ответственности за налоговое правонарушение;
2) об отказе в привлечении лица к ответственности за налоговое правонарушение.
9. В решении о привлечении лица к ответственности за нарушение законодательства о налогах и сборах излагаются обстоятельства допущенного правонарушения, указываются документы и иные сведения, которые подтверждают указанные обстоятельства, доводы, приводимые лицом, привлекаемым к ответственности, в свою защиту, и результаты проверки этих доводов, решение о привлечении лица к ответственности за конкретные налоговые правонарушения с указанием статей настоящего Кодекса, предусматривающих ответственность за данные правонарушения, и применяемые меры ответственности.
В решении о привлечении к ответственности за совершение налогового правонарушения указываются срок, в течение которого лицо, в отношении которого вынесено указанное решение, вправе обжаловать это
решение, порядок обжалования решения в вышестоящий налоговый орган (вышестоящему должностному лицу), а также указываются наименование органа, место его нахождения, другие необходимые сведения.
10. На основании вынесенного решения о привлечении лица к ответственности за нарушение законодательства о налогах и сборах этому лицу направляется требование об уплате пеней и штрафа в порядке, установленном статьей 69 настоящего Кодекса, и в сроки, установленные пунктом 2 статьи 70 настоящего Кодекса. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
11. Копия решения руководителя налогового органа и требование об уплате пеней и штрафа вручаются лицу, совершившему налоговое правонарушение, под расписку или передаются иным способом, свидетельствующим о дате их получения этим лицом (его представителем). В случае если лицо, привлеченное к ответственности, или его представители уклоняются от получения копий указанных решения и требования, эти документы направляются заказным письмом по почте и считаются полученными по истечении шести дней после дня их отправки по почте заказным письмом.
12. Несоблюдение должностными лицами налоговых органов требований, установленных настоящим Кодексом, может являться основанием для отмены решения налогового органа вышестоящим налоговым органом или судом.
Нарушение существенных условий процедуры рассмотрения акта и иных материалов мероприятий налогового контроля является основанием для отмены решения налогового органа вышестоящим налоговым органом или судом. К таким существенным условиям относится обеспечение возможности лица, в отношении которого был составлен акт, участвовать в процессе рассмотрения материалов лично и (или) через своего представителя и обеспечение возможности этого лица представить объяснения.
Основаниями для отмены решения налогового органа вышестоящим налоговым органом или судом могут являться иные нарушения процедуры рассмотрения материалов, если только такие нарушения привели или могли привести к принятию неправильного решения.
13. По выявленным налоговым органом нарушениям законодательства о налогах и сборах, за которые лица подлежат привлечению к административной ответственности, уполномоченное должностное лицо налогового органа составляет протокол об административном правонарушении. Рассмотрение дел об этих правонарушениях и применение административных санкций в отношении лиц, виновных в их совершении, производятся налоговыми органами в соответствии с законодательством Российской Федерации об административных правонарушениях. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Статья 102. Налоговая тайна
1. Налоговую тайну составляют любые полученные налоговым органом, органами внутренних дел, следственными органами, органом государственного внебюджетного фонда и таможенным органом сведения о налогоплательщике, за исключением сведений: (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 02.01.2000 N 13-ФЗ, от 30.06.2003 N 86-ФЗ, от 28.12.2010 N 404-ФЗ)
1) являющихся общедоступными, в том числе ставших таковыми с согласия их обладателя - налогоплательщика; (пп. 1 в ред. Федерального закона от 11.07.2011 N 200-ФЗ)
2) об идентификационном номере налогоплательщика;
3) исключен. - Федеральный закон от 09.07.1999 N 154-ФЗ;
3) о нарушениях законодательства о налогах и сборах и мерах ответственности за эти нарушения; (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
4) предоставляемых налоговым (таможенным) или правоохранительным органам других государств в соответствии с международными договорами (соглашениями), одной из сторон которых является Российская Федерация, о взаимном сотрудничестве между налоговыми (таможенными) или правоохранительными органами (в части сведений, предоставленных этим органао( � (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
5) предоставляемых избирательным комиссиям в соответствии с законодательством о выборах по результатам проверок налоговым органом сведений о размере и об источниках доходов кандидата и его супруга, а также об имуществе, принадлежащем кандидату и его супругу на праве собственности. (пп. 5 введен Федеральным законом от 26.04.2007 N 64-ФЗ)
2. Налоговая тайна не подлежит разглашению налоговыми органами, органами внутренних дел, следственными органами, органами государственных внебюджетных фондов и таможенными органами, их должностными лицами и привлекаемыми специалистами, экспертами, за исключением случаев, предусмотренных федеральным законом. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 02.01.2000 N 13-ФЗ, от 30.06.2003 N 86-ФЗ, от 28.12.2010 N 404-ФЗ)
К разглашению налоговой тайны относится, в частности, использование или передача другому лицу информации, составляющей коммерческую тайну (секрет производства) налогоплательщика и ставшей известной должностному лицу налогового органа, органа внутренних дел, следственного органа, органа государственного внебюджетного фонда или таможенного органа, привлеченному специалисту или эксперту при исполнении ими своих обязанностей. (в ред. Федеральных законов от 30.06.2003 N 86-ФЗ, от 28.12.2010 N 404-ФЗ, от 11.07.2011 N 200-ФЗ)
2.1. Не является разглашением налоговой тайны предоставление налоговым органом ответственному участнику консолидированной группы налогоплательщиков сведений об участниках этой группы, составляющих налоговую тайну. (п. 2.1 введен Федеральным законом от 16.11.2011 N 321-ФЗ)
3. Поступившие в налоговые органы, органы внутренних дел, следственные органы, органы государственных внебюджетных фондов или таможенные органы сведения, составляющие налоговую тайну, имеют специальный режим хранения и доступа. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 02.01.2000 N 13-ФЗ, от 30.06.2003 N 86-ФЗ, от 28.12.2010 N 404-ФЗ)
Доступ к сведениям, составляющим налоговую тайну, имеют должностные лица, определяемые соответственно федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов, федеральным органом исполнительной власти, уполномоченным в области внутренних дел, федеральным государственным органом, осуществляющим полномочия в сфере уголовного судопроизводства, федеральным органом исполнительной власти, уполномоченным в области таможенного дела. (в ред. Федеральных законов от 29.06.2004 N 58-ФЗ, от 26.06.2008 N 103-ФЗ, от 28.12.2010 N 404-ФЗ)
4. Утрата документов, содержащих составляющие налоговую тайну сведения, либо разглашение таких сведений влечет ответственность, предусмотренную федеральными законами.
5. Положения настоящей статьи в части определения состава сведений о налогоплательщиках, составляющих налоговую тайну, запрета на разглашение указанных сведений, требований к специальному режиму хранения и доступа к указанным сведениям, а также ответственности за утрату документов, содержащих указанные сведения, либо разглашение таких сведений распространяются на сведения о налогоплательщиках, полученные организациями, подведомственными федеральному органу исполнительной власти, уполномоченному по контролю и надзору в области налогов и сборов, осуществляющими ввод и обработку данных о налогоплательщиках, а также на работников указанных организаций. (п. 5 введен Федеральным законом от 18.07.2011 N 227-ФЗ)
6. Положения настоящей статьи в части запрета на разглашение сведений, составляющих налоговую тайну, требований к специальному режиму хранения указанных сведений и доступа к ним, ответственности за утрату документов, содержащих указанные сведения, или за разглашение таких сведений распространяются на сведения о налогоплательщиках, поступившие в государственные органы в соответствии с законодательством Российской Федерации о противодействии коррупции.
Доступ к сведениям, составляющим налоговую тайну, в государственном органе, в который такие сведения поступили в соответствии с законодательством Российской Федерации о противодействии коррупции, имеют должностные лица, определяемые руководителем этого государственного органа. (п. 6 введен Федеральным законом от 21.11.2011 N 329-ФЗ)
Статья 103. Недопустимость причинения неправомерного вреда при проведении налогового контроля
1. При проведении налогового контроля не допускается причинение неправомерного вреда проверяемым лицам, их представителям либо имуществу, находящемуся в их владении, пользовании или распоряжении. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2006 N 137-ФЗ)
2. Убытки, причиненные неправомерными действиями налоговых органов или их должностных лиц при проведении налогового контроля, подлежат возмещению в полном объеме, включая упущенную выгоду (неполученный доход).
3. За причинение убытков проверяемым лицам, их представителям в результате совершения неправомерных действий налоговые органы и их должностные лица несут ответственность, предусмотренную федеральными законами. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2006 N 137-ФЗ)
4. Убытки, причиненные проверяемым лицам, их представителям правомерными действиями должностных лиц налоговых органов, возмещению не подлежат, за исключением случаев, предусмотренных федеральными законами. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2006 N 137-ФЗ)
Статья 103.1. Утратила силу с 1 января 2007 года. - Федеральный закон от 27.07.2006 N 137-ФЗ.
Статья 104. Заявление о взыскании налоговой санкции (в ред. Федерального закона от 29.11.2010 N 324-ФЗ)
1. После вынесения решения о привлечении к ответственности за совершение налогового правонарушения физического лица, не являющегося индивидуальным предпринимателем, или в иных случаях, когда внесудебный порядок взыскания налоговых санкций не допускается, соответствующий налоговый орган обращается с заявлением в суд о взыскании с этого лица, привлекаемого к ответственности за совершение налогового правонарушения, налоговой санкции, установленной настоящим Кодексом. (в ред. Федеральных законов от 27.07.2006 N 137-ФЗ, от 29.11.2010 N 324-ФЗ)
До обращения в суд налоговый орган обязан предложить лицу, привлекаемому к ответственности за совершение налогового правонарушения, добровольно уплатить соответствующую сумму налоговой санкции. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2006 N 137-ФЗ)
В случае, если лицо, привлекаемое к ответственности за совершение налогового правонарушения, отказалось добровольно уплатить сумму налоговой санкции или пропустил срок уплаты, указанный в требовании, налоговый орган обращается в суд с заявлением о взыскании с данного лица налоговой санкции, установленной настоящим Кодексом, за совершение данного налогового правонарушения. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2006 N 137-ФЗ, от 29.11.2010 N 324-ФЗ)
2. Заявление о взыскании налоговой санкции с организации или индивидуального предпринимателя подается в арбитражный суд, а с физического лица, не являющегося индивидуальным предпринимателем, - в суд общей юрисдикции. (в ред. Федерального закона от 29.11.2010 N 324-ФЗ)
К заявлению прилагаются решение налогового органа и другие материалы дела, полученные в процессе налоговой проверки. (в ред. Федерального закона от 29.11.2010 N 324-ФЗ)
3. В необходимых случаях одновременно с подачей заявления о взыскании налоговой санкции с лица, привлекаемого к ответственности за совершение налогового правонарушения, налоговый орган может направить в суд ходатайство об обеспечении требования в порядке, предусмотренном гражданским процессуальным законодательством Российской Федерации и арбитражным процессуальным законодательством Российской Федерации. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 29.11.2010 N 324-ФЗ)
4. Правила настоящей статьи применяются также в случае привлечения к ответственности за нарушение законодательства о налогах и сборах, совершенное в связи с перемещением товаров через таможенную границу Таможенного союза. (п. 4 введен Федеральным законом от 09.07.1999 N 154-ФЗ, в ред. Федеральных законов от 27.07.2006 N 137-ФЗ, от 27.11.2010 N 306-ФЗ)
Статья 105. Рассмотрение дел и исполнение решений о взыскании налоговых санкций
1. Дела о взыскании налоговых санкций по заявлению налоговых органов к организациям и индивидуальным предпринимателям рассматриваются арбитражными судами в соответствии с арбитражным процессуальным законодательством Российской Федерации. (в ред. Федерального закона от 29.11.2010 N 324-ФЗ)
2. Дела о взыскании налоговых санкций по заявлению налоговых органов к физическим лицам, не являющимся индивидуальными предпринимателями, рассматриваются судами общей юрисдикции в соответствии с гражданским процессуальным законодательством Российской Федерации. (в ред. Федерального закона от 29.11.2010 N 324-ФЗ)
3. Исполнение вступивших в законную силу решений судов о взыскании налоговых санкций производится в порядке, установленном законодательством Российской Федерации об исполнительном производстве. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Исполнение вступивших в законную силу решений судов о взыскании налоговых санкций с организаций, которым открыты лицевые счета, производится в порядке, установленном бюджетным законодательством Российской Федерации. (абзац введен Федеральным законом от 27.07.2006 N 137-ФЗ)
Раздел V.1. ВЗАИМОЗАВИСИМЫЕ ЛИЦА. ОБЩИЕ ПОЛОЖЕНИЯ О ЦЕНАХ И НАЛОГООБЛОЖЕНИИ. НАЛОГОВЫЙ КОНТРОЛЬ В СВЯЗИ С СОВЕРШЕНИЕМ СДЕЛОК МЕЖДУ ВЗАИМОЗАВИСИМЫМИ ЛИЦАМИ.
СОГЛАШЕНИЕ О ЦЕНООБРАЗОВАНИИ
(введен Федеральным законом от 18.07.2011 N 227-ФЗ)
Глава 14.1. ВЗАИМОЗАВИСИМЫЕ ЛИЦА. ПОРЯДОК ОПРЕДЕЛЕНИЯ ДОЛИ УЧАСТИЯ ОДНОЙ ОРГАНИЗАЦИИ В ДРУГОЙ ОРГАНИЗАЦИИ
ИЛИ ФИЗИЧЕСКОГО ЛИЦА В ОРГАНИЗАЦИИ
Статья 105.1. Взаимозависимые лица
1. Если особенности отношений между лицами могут оказывать влияние на условия и (или) результаты сделок, совершаемых этими лицами, и (или) экономические результаты деятельности этих лиц или деятельности представляемых ими лиц, указанные в настоящем пункте лица признаются взаимозависимыми для целей налогообложения (далее - взаимозависимые лица).
Для признания взаимной зависимости лиц учитывается влияние, которое может оказываться в силу участия одного лица в капитале других лиц, в соответствии с заключенным между ними соглашением либо при наличии иной возможности одного лица определять решения, принимаемые другими лицами. При этом такое влияние учитывается независимо от того, может ли оно оказываться одним лицом непосредственно и самостоятельно или совместно с его взаимозависимыми лицами, признаваемыми таковыми в соответствии с настоящей статьей.
2. С учетом пункта 1 настоящей статьи в целях настоящего Кодекса взаимозависимыми лицами признаются:
1) организации в случае, если одна организация прямо и (или) косвенно участвует в другой организации и доля такого участия составляет более 25 процентов;
2) физическое лицо и организация в случае, если такое физическое лицо прямо и (или) косвенно участвует в такой организации и доля такого участия составляет более 25 процентов;
3) организации в случае, если одно и то же лицо прямо и (или) косвенно участвует в этих
организациях и доля такого участия в каждой организации составляет более 25 процентов;
4) организация и лицо (в том числе физическое лицо совместно с его взаимозависимыми лицами, указанными в подпункте 11 настоящего пункта), имеющее полномочия по назначению (избранию) единоличного исполнительного органа этой организации или по назначению (избранию) не менее 50 процентов состава коллегиального исполнительного органа или совета директоров (наблюдательного совета) этой организации;
5) организации, единоличные исполнительные органы которых либо не менее 50 процентов состава коллегиального исполнительного органа или совета директоров (наблюдательного совета) которых назначены или избраны по решению одного и того же лица (физического лица совместно с его взаимозависимыми лицами, указанными в подпункте 11 настоящего пункта);
6) организации, в которых более 50 процентов состава коллегиального исполнительного органа или совета директоров (наблюдательного совета) составляют одни и те же физические лица совместно с взаимозависимыми лицами, указанными в подпункте 11 настоящего пункта;
7) организация и лицо, осуществляющее полномочия ее единоличного исполнительного органа;
8) организации, в которых полномочия единоличного исполнительного органа осуществляет одно и то же лицо;
9) организации и (или) физические лица в случае, если доля прямого участия каждого предыдущего лица в каждой последующей организации составляет более 50 процентов;
10) физические лица в случае, если одно физическое лицо подчиняется другому физическому лицу по должностному положению;
11) физическое лицо, его супруг (супруга), родители (в том числе усыновители), дети (в том числе усыновленные), полнородные и неполнородные братья и сестры, опекун (попечитель) и подопечный.
3. В целях настоящего пункта долей участия физического лица в организации признается совокупная доля участия этого физического лица и его взаимозависимых лиц, указанных в подпункте 11 пункта 2 настоящей статьи, в указанной организации.
4. Если влияние на условия и (или) результаты сделок, совершаемых лицами, и (или) экономические результаты их деятельности оказывается одним или несколькими другими лицами в силу их преимущественного положения на рынке или в силу иных подобных обстоятельств, обусловленных особенностями совершаемых сделок, такое влияние не является основанием для признания лиц взаимозависимыми для целей налогообложения.
5. Прямое и (или) косвенное участие Российской Федерации, субъектов Российской Федерации, муниципальных образований в российских организациях само по себе не является основанием для признания таких организаций взаимозависимыми.
Указанные в настоящем пункте организации могут быть признаны взаимозависимыми по иным основаниям, предусмотренным настоящей статьей.
6. При наличии обстоятельств, указанных в пункте 1 настоящей статьи, организации и (или) физические лица, являющиеся сторонами сделки, вправе самостоятельно признать себя для целей налогообложения взаимозависимыми лицами по основаниям, не предусмотренным пунктом 2 настоящей статьи.
7. Суд может признать лица взаимозависимыми по иным основаниям, не предусмотренным пунктом 2 настоящей статьи, если отношения между этими лицами обладают признаками, указанными в пункте 1 настоящей статьи.
Статья 105.2. Порядок определения доли участия одной организации в другой организации или физического лица в организации
1. В целях настоящей главы доля участия одной организации в другой организации определяется в виде суммы выраженных в процентах долей прямого и косвенного участия одной организации в другой
организации.
2. Долей прямого участия одной организации в другой организации признается непосредственно принадлежащая одной организации доля голосующих акций другой организации или непосредственно принадлежащая одной организации доля в уставном (складочном) капитале (фонде) другой организации, а в случае невозможности определения таких долей - непосредственно принадлежащая одной организации доля, определяемая пропорционально количеству участников в другой организации.
3. Долей косвенного участия одной организации в другой организации признается доля, определяемая в следующем порядке:
1) определяются все последовательности участия одной организации в другой организации через прямое участие каждой предыдущей организации в каждой последующей организации соответствующей последовательности;
2) определяются доли прямого участия каждой предыдущей организации в каждой последующей организации соответствующей последовательности;
3) суммируются произведения долей прямого участия одной организации в другой организации через участие каждой предыдущей организации в каждой последующей организации всех последовательностей.
4. Дополнительные обстоятельства при определении доли участия одной организации в другой организации или физического лица в организации учитываются в судебном порядке.
5. Правила, предусмотренные настоящей статьей, применяются также при определении доли участия физического лица в организации.
Глава 14.2. ОБЩИЕ ПОЛОЖЕНИЯ О ЦЕНАХ И НАЛОГООБЛОЖЕНИИ. ИНФОРМАЦИЯ, ИСПОЛЬЗУЕМАЯ ПРИ СОПОСТАВЛЕНИИ УСЛОВИЙ СДЕЛОК
МЕЖДУ ВЗАИМОЗАВИСИМЫМИ ЛИЦАМИ С УСЛОВИЯМИ СДЕЛОК МЕЖДУ ЛИЦАМИ, НЕ ЯВЛЯЮЩИМИСЯ ВЗАИМОЗАВИСИМЫМИ
Статья 105.3. Общие положения о налогообложении в сделках между взаимозависимыми лицами
1. В случае, если в сделках между взаимозависимыми лицами создаются или устанавливаются коммерческие или финансовые условия, отличные от тех, которые имели бы место в сделках, признаваемых в соответствии с настоящим разделом сопоставимыми, между лицами, не являющимися взаимозависимыми, то любые доходы (прибыль, выручка), которые могли бы быть получены одним из этих лиц, но вследствие указанного отличия не были им получены, учитываются для целей налогообложения у этого лица.
Учет для целей налогообложения доходов (прибыли, выручки) в соответствии с настоящим пунктом производится в случае, если это не приводит к уменьшению суммы налога, подлежащего уплате в бюджетную систему Российской Федерации (за исключением случаев, когда налогоплательщик применяет симметричную корректировку в соответствии с настоящим Кодексом).
Для целей настоящего Кодекса цены, применяемые в сделках, сторонами которых являются лица, не признаваемые взаимозависимыми, а также доходы (прибыль, выручка), получаемые лицами, являющимися сторонами таких сделок, признаются рыночными.
2. Определение в целях налогообложения доходов (прибыли, выручки) взаимозависимых лиц, являющихся сторонами сделки, которые могли бы быть получены этими лицами, но не были получены вследствие отличия коммерческих и (или) финансовых условий указанной сделки от коммерческих и (или) финансовых условий такой же сделки, сторонами которой являются лица, не признаваемые взаимозависимыми, производится федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов, с применением методов, установленных главой 14.3 настоящего Кодекса.
3. При определении налоговой базы с учетом цены товара (работы, услуги), примененной сторонами сделки для целей налогообложения (далее в настоящем разделе - цена, примененная в сделке), указанная цена признается рыночной, если федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов, не доказано обратное либо если налогоплательщик не произвел самостоятельно корректировку сумм налога в соответствии с пунктом 6 настоящей статьи.
Налогоплательщик вправе самостоятельно применить для целей налогообложения цену, отличающуюся от цены, примененной в указанной сделке, в случае, если цена, фактически примененная в указанной сделке, не соответствует рыночной цене.
4. Федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов, при осуществлении налогового контроля в порядке, предусмотренном главой 14.5 настоящего Кодекса, проверяется полнота исчисления и уплаты следующих налогов:
1) налога на прибыль организаций;
2) налога на доходы физических лиц, уплачиваемого в соответствии со статьей 227 настоящего Кодекса;
3) налога на добычу полезных ископаемых (в случае, если одна из сторон сделки является налогоплательщиком указанного налога и предметом сделки является добытое полезное ископаемое, признаваемое для налогоплательщика объектом налогообложения налогом на добычу полезных ископаемых, при добыче которых налогообложение производится по налоговой ставке, установленной в процентах);
4) налога на добавленную стоимость (в случае, если одной из сторон сделки является организация (индивидуальный предприниматель), не являющаяся (не являющийся) налогоплательщиком налога на добавленную стоимость или освобожденная (освобожденный) от исполнения обязанностей налогоплательщика по налогу на добавленную стоимость).
5. В случае выявления занижения сумм указанных в пункте 4 настоящей статьи налогов федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов, производятся корректировки соответствующих налоговых баз.
6. В случае применения налогоплательщиком в сделке между взаимозависимыми лицами цен товаров (работ, услуг), не соответствующих рыночным ценам, если указанное несоответствие повлекло занижение сумм одного или нескольких налогов (авансовых платежей), указанных в пункте 4 настоящей статьи, налогоплательщик вправе самостоятельно произвести корректировку налоговой базы и сумм соответствующих налогов по истечении календарного года, включающего налоговый период (налоговые периоды) по налогам, суммы которых подлежат корректировке.
При этом указанные в настоящем пункте корректировки могут производиться:
организациями одновременно с представлением налоговой декларации по налогу на прибыль организаций за соответствующий налоговый период либо, если организация не является налогоплательщиком налога на прибыль организаций, - в сроки, установленные для представления налоговой декларации по налогу на прибыль организаций;
физическими лицами одновременно с представлением налоговой декларации по налогу на доходы физических лиц.
Корректировки по налогу на добавленную стоимость и налогу на добычу полезных ископаемых в случаях, предусмотренных пунктом 4 настоящей статьи, отражаются в уточненных налоговых декларациях по каждому налоговому периоду, в котором произошло отклонение цен, представляемых одновременно с налоговой декларацией по налогу на прибыль организаций (налогу на доходы физических лиц).
Сумма недоимки, выявленной налогоплательщиком самостоятельно по результатам произведенной в соответствии с настоящим пунктом корректировки, должна быть погашена в срок не позднее даты уплаты налога на прибыль организаций (налога на доходы физических лиц) за соответствующий налоговый период. При этом за период с даты возникновения недоимки до даты истечения установленного срока ее погашения пени на сумму недоимки не начисляются.
7. Для целей исчисления налогов (авансовых платежей) по итогам налоговых периодов (отчетных периодов), заканчивающихся в течение календарного года, налогоплательщик вправе использовать цены в сделках, сторонами которых являются взаимозависимые лица, фактически примененные в таких сделках.
8. В случае, если цены применяются в сделках в соответствии с предписаниями антимонопольного органа, эти цены для целей налогообложения признаются рыночными ценами с учетом особенностей,
предусмотренных статьей 105.4 настоящего Кодекса для сделок, в которых применяются регулируемые цены.
9. В случае, если сделка была заключена по результатам биржевых торгов, проведенных в соответствии с законодательством Российской Федерации или законодательством иностранного государства, такая цена признается рыночной для целей налогообложения.
10. В случае, если в соответствии с законодательством Российской Федерации при совершении сделки проведение оценки является обязательным, стоимость объекта оценки, определенная оценщиком в соответствии с законодательством Российской Федерации об оценочной деятельности, является основанием для определения рыночной цены для целей налогообложения.
11. В случае, если цена, примененная в сделке, определена в соответствии с соглашением о ценообразовании, заключенным в соответствии с главой 14.6 настоящего Кодекса, указанная цена признается рыночной для целей налогообложения.
12. В случае, если главами части второй настоящего Кодекса, регулирующими вопросы исчисления и уплаты отдельных налогов, определены иные правила определения цены товара (работы, услуги) для целей налогообложения, то применяются правила части второй настоящего Кодекса.
13. Правила, предусмотренные настоящим разделом, распространяются на сделки, осуществление которых влечет необходимость учета хотя бы одной стороной таких сделок доходов, расходов и (или) стоимости добытых полезных ископаемых, что приводит к увеличению и (или) уменьшению налоговой базы по налогам, предусмотренным пунктом 4 настоящей статьи.
Статья 105.4. Особенности признания цен рыночными для целей налогообложения при применении регулируемых цен
1. При совершении налогоплательщиками сделок, в отношении которых предусмотрено регулирование цен посредством установления цены или согласования с уполномоченным органом исполнительной власти формулы цены, установления максимальных и (или) минимальных предельных цен, надбавок к цене или скидок с цены либо посредством иных ограничений на рентабельность или прибыль в указанных сделках, цены таких сделок признаются рыночными для целей налогообложения с учетом особенностей, установленных настоящей статьей.
Указанные особенности учитываются, если регулирование цен осуществляется в соответствии с законодательством Российской Федерации, актами Правительства Российской Федерации, законодательством субъектов Российской Федерации, муниципальными правовыми актами, нормативными правовыми актами уполномоченных органов, нормативными правовыми актами иностранных государств, а также международными договорами Российской Федерации.
2. В случае установления минимальной предельной цены такая цена не учитывается при определении рыночной цены, если минимальное значение интервала рыночных цен, определенного в соответствии с главой 14.3 настоящего Кодекса без учета указанной минимальной предельной цены, превышает эту минимальную предельную цену. В противном случае интервалом рыночных цен признается интервал, минимальное значение которого равно этой минимальной предельной цене, а максимальное значение принимается равным его максимальному значению, определенному в соответствии с главой 14.3 настоящего Кодекса.
В случае установления максимальной предельной цены такая цена не учитывается при определении рыночной цены, если эта максимальная предельная цена превышает максимальное значение интервала рыночных цен, определенного в соответствии с главой 14.3 настоящего Кодекса без учета указанной максимальной предельной цены. В противном случае интервалом рыночных цен признается интервал, максимальное значение которого равно этой максимальной предельной цене, а минимальное значение принимается равным его минимальному значению, определенному в соответствии с главой 14.3 настоящего Кодекса.
3. В случае установления одновременно минимальной и максимальной предельных цен такие цены не учитываются при определении рыночной цены, если минимальное значение интервала рыночных цен, определенного в соответствии с главой 14.3 настоящего Кодекса без учета указанных минимальной и максимальной предельных цен, превышает эту минимальную предельную цену и установленная максимальная предельная цена превышает максимальное значение этого интервала рыночных цен. В противном случае соответственно минимальное и (или) максимальное значения интервала рыночных цен
корректируются в порядке, предусмотренном пунктом 2 настоящей статьи.
4. Если для сделки установлены минимальные и (или) максимальные надбавки к ценам или скидки с цен либо установлены иные ограничения на размеры рентабельности или прибыли, то интервалы рыночных цен (интервалы рентабельности), определенные в соответствии с главой 14.3 настоящего Кодекса, подлежат корректировке в порядке, аналогичном порядку, предусмотренному пунктами 2 и 3 настоящей статьи.
Статья 105.5. Сопоставимость коммерческих и (или) финансовых условий сделок и функциональный анализ
1. Для определения доходов (прибыли, выручки) в сделках, сторонами которых являются взаимозависимые лица, федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, в целях применения методов, предусмотренных статьей 105.7 настоящего Кодекса, производит сопоставление таких сделок или совокупности таких сделок (далее в настоящем Кодексе - анализируемая сделка) с одной или несколькими сделками, сторонами которых не являются взаимозависимые лица (далее в настоящем Кодексе - сопоставляемые сделки).
2. В целях настоящего Кодекса сопоставляемые сделки признаются сопоставимыми с анализируемой сделкой, если они совершаются в одинаковых коммерческих и (или) финансовых условиях с анализируемой сделкой.
3. Если коммерческие и (или) финансовые условия сопоставляемых сделок отличаются от коммерческих и (или) финансовых условий анализируемой сделки, такие сделки могут быть признаны сопоставимыми с анализируемой сделкой, если различия между указанными условиями анализируемой и сопоставляемых сделок не оказывают существенного влияния на их результаты или если такие различия могут быть учтены с помощью применения для целей налогообложения соответствующих корректировок к условиям и (или) результатам сопоставляемых сделок или анализируемой сделки.
4. При определении сопоставимости сделок, а также для осуществления корректировок коммерческих и (или) финансовых условий сделок производится анализ следующих характеристик анализируемой и сопоставляемых сделок, которые могут оказывать существенное влияние на коммерческие и (или) финансовые условия сделок, сторонами которых не являются лица, признаваемые взаимозависимыми:
1) характеристик товаров (работ, услуг), являющихся предметом сделки;
2) характеристик функций, выполняемых сторонами сделки в соответствии с обычаями делового оборота, включая характеристики активов, используемых сторонами сделки, принимаемых ими рисков, а также распределение ответственности между сторонами сделки и прочие условия сделки (далее в настоящем Кодексе - функциональный анализ);
3) условий договоров (контрактов), заключенных между сторонами сделки, оказывающих влияние на цены товаров (работ, услуг);
4) характеристик экономических условий деятельности сторон сделки, включая характеристики соответствующих рынков товаров (работ, услуг), оказывающих влияние на цены товаров (работ, услуг);
5) характеристик рыночных (коммерческих) стратегий сторон сделки, оказывающих влияние на цены товаров (работ, услуг).
5. Определение сопоставимости коммерческих и (или) финансовых условий сопоставляемых сделок с условиями анализируемой сделки осуществляется с учетом следующих условий:
1) количества товаров, объема выполняемых работ (оказываемых услуг);
2) сроков исполнения обязательств по сделке;
3) условий платежей, применяемых в соответствующих сделках;
4) курса иностранной валюты, примененной в сделке, по отношению к рублю или другой валюте и его изменения;
5) иных условий распределения прав и обязанностей между сторонами сделки (на основании
результатов функционального анализа).
6. Учет функций, исполняемых сторонами сделки, при определении сопоставимости коммерческих и (или) финансовых условий сопоставляемых сделок с условиями анализируемой сделки осуществляется с учетом материальных и нематериальных активов, находящихся в распоряжении сторон сделки. При этом под активами в целях настоящей главы понимаются ресурсы (имущество, в том числе денежные средства, имущественные права, в том числе интеллектуальные права), которыми лицо владеет, пользуется или распоряжается в целях получения дохода. К основным функциям сторон сделки, которые учитываются при определении сопоставимости коммерческих и (или) финансовых условий сопоставляемых сделок с условиями анализируемой сделки, в частности, относятся:
1) осуществление дизайна товаров и их технологической разработки;
2) осуществление производства товаров;
3) осуществление сборки товаров или их компонентов;
4) осуществление монтажа и (или) установки оборудования;
5) проведение научно-исследовательских и опытно-конструкторских работ;
6) приобретение товарно-материальных ценностей;
7) осуществление оптовой или розничной торговли товарами;
8) осуществление функций по ремонту, гарантийному обслуживанию;
9) продвижение на новые рынки товаров (работ, услуг), маркетинг, реклама;
10) хранение товаров;
11) транспортировка товаров;
12) страхование;
13) оказание консультаций, информационное обслуживание;
14) ведение бухгалтерского учета;
15) юридическое обслуживание;
16) предоставление персонала;
17) выполнение агентских функций, посредничество;
18) финансирование, осуществление финансовых операций;
19) осуществление контроля качества;
20) осуществление стратегического управления, в том числе определение ценовой политики, стратегии производства и реализации товаров (работ, услуг), объема продаж, ассортимента товаров (предлагаемых работ, услуг), их потребительских свойств, а также осуществление оперативного управления;
21) обучение, повышение квалификации сотрудников;
22) организация сбыта и (или) производства товаров с привлечением других лиц, располагающих соответствующими мощностями.
7. При определении сопоставимости коммерческих и (или) финансовых условий сопоставляемых сделок с условиями анализируемой сделки также учитываются следующие риски, принимаемые каждой из сторон сделки при осуществлении своей деятельности и оказывающие влияние на условия сделки:
1) производственные риски, включая риск неполной загрузки производственных мощностей;
2) риск изменения рыночных цен на приобретаемые материалы и выпускаемую продукцию вследствие изменения экономической конъюнктуры, риск изменения прочих рыночных условий;
3) риск обесценения запасов, потерь товарами качества и иных потребительских свойств;
4) риски, связанные с утратой имущества, имущественных прав;
5) риски изменения курса иностранной валюты по отношению к рублю или другой валюте, процентных ставок, кредитные риски;
6) риск, связанный с безрезультатностью осуществления научно-исследовательских и опытно-конструкторских работ;
7) инвестиционные риски, связанные с возможными финансовыми потерями вследствие ошибок, допущенных при осуществлении инвестиций, включая выбор объектов для инвестиций;
8) риск нанесения ущерба окружающей среде;
9) предпринимательские (коммерческие) риски, связанные с осуществлением стратегического управления, включая ценовую политику и стратегию реализации товаров (работ, услуг);
10) риск невостребованности товара (риск по запасам, складской риск).
8. При определении сопоставимости коммерческих и (или) финансовых условий сопоставляемых сделок с условиями анализируемой сделки учитываются характеристики рынков товаров (работ, услуг), на которых совершаются сопоставляемые и анализируемая сделки. При этом различия в характеристиках рынков товаров (работ, услуг), на которых совершаются сопоставляемые и анализируемая сделки, не должны оказывать существенного влияния на коммерческие и (или) финансовые условия совершаемых на них сделок либо влияние указанных различий возможно устранить путем осуществления соответствующих корректировок.
Рынком товаров (работ, услуг) признается сфера обращения этих товаров (работ, услуг), определяемая исходя из возможности покупателя (продавца) без значительных дополнительных затрат приобрести (реализовать) товар (работу, услугу) на ближайшей по отношению к покупателю (продавцу) территории Российской Федерации или за пределами Российской Федерации.
9. При определении сопоставимости характеристик рынков товаров (работ, услуг) учитываются следующие факторы:
1) географическое место расположения рынков и их величина;
2) наличие конкуренции на рынках и относительная конкурентоспособность продавцов и покупателей на рынке;
3) наличие на рынке однородных товаров (работ, услуг);
4) предложение и спрос на рынке, а также покупательская способность потребителей;
5) уровень государственного вмешательства в рыночные процессы;
6) уровень развития производственной и транспортной инфраструктуры;
7) иные характеристики рынка, влияющие на цену сделки.
10. При определении сопоставимости коммерческих и (или) финансовых условий сопоставляемых сделок с условиями анализируемой сделки учитываются коммерческие стратегии сторон сопоставляемых и анализируемой сделок, к которым, в частности, относятся стратегии, направленные на обновление и совершенствование выпускаемой продукции, выход на новые рынки сбыта продукции.
11. Если при определении сопоставимости коммерческих и (или) финансовых условий сделок требуется определение сопоставимости условий договора займа, кредитного договора, договора
поручительства или банковской гарантии, при сопоставлении условий указанных договоров учитываются также кредитная история и платежеспособность соответственно получателя займа, кредита, лица, обязательства которого обеспечиваются поручительством или банковской гарантией, характер и рыночная стоимость обеспечения исполнения обязательства, а также срок, на который предоставляется заем или кредит, валюта, являющаяся предметом договора займа или кредита, порядок определения процентной ставки (фиксированная или плавающая) и иные условия, которые оказывают влияние на величину процентной ставки (вознаграждения) по соответствующему договору.
12. С учетом анализа условий сопоставляемых сделок в соответствии с пунктом 4 настоящей статьи осуществление корректировок для обеспечения необходимой степени сопоставимости условий сопоставляемых сделок с условиями анализируемой сделки производится федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов, на основании следующих принципов:
1) доходы (прибыль, выручка) сторон сделки, не являющейся контролируемой, формируются с учетом используемых активов и принимаемых экономических (коммерческих) рисков в сложившихся на рынке товаров (работ, услуг) экономических условиях и отражают функции, выполняемые каждой стороной сделки в соответствии с условиями договора и обычаями делового оборота;
2) осуществление дополнительных функций, использование активов, существенно влияющих на величину доходов (прибыли, выручки), принятие дополнительных коммерческих (экономических) рисков сторонами сделки в соответствии с рыночной (коммерческой) стратегией при прочих равных условиях сопровождается повышением ожидаемых доходов (прибыли, выручки) по такой сделке.
Статья 105.6. Информация, используемая при сопоставлении условий сделок между взаимозависимыми лицами с условиями сделок между лицами, не являющимися взаимозависимыми
1. При проведении налогового контроля в связи с совершением сделок, сторонами которых являются взаимозависимые лица (в том числе при сопоставлении коммерческих и (или) финансовых условий анализируемой сделки с коммерческими и (или) финансовыми условиями сопоставимых сделок), федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, использует следующую информацию:
1) сведения о ценах и котировках российских и иностранных бирж;
2) таможенную статистику внешней торговли Российской Федерации, опубликовываемую или представляемую по запросу федеральным органом исполнительной власти, уполномоченным в области таможенного дела;
3) сведения о ценах (пределах колебаний цен) и биржевых котировках, содержащиеся в официальных источниках информации уполномоченных органов государственной власти и органов местного самоуправления в соответствии с законодательством Российской Федерации, законодательством субъектов Российской Федерации и муниципальными правовыми актами (в частности, в области регулирования ценообразования и статистики), официальных источниках информации иностранных государств или международных организаций либо в иных опубликованных и (или) общедоступных изданиях и информационных системах;
4) данные информационно-ценовых агентств;
5) информацию о сделках, совершенных налогоплательщиком.
2. При отсутствии (недостаточности) информации, указанной в пункте 1 настоящей статьи, федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, использует следующую информацию:
1) сведения о ценах (пределах колебаний цен) и котировках, содержащиеся в опубликованных и (или) общедоступных изданиях и информационных системах;
2) сведения, полученные из бухгалтерской и статистической отчетности организаций, в том числе указанные сведения, опубликованные в общедоступных российских или иностранных изданиях и (или) содержащиеся в общедоступных информационных системах, а также на официальных сайтах российских и (или) иностранных организаций.
Сведения, полученные из бухгалтерской отчетности иностранных организаций, допускается использовать для определения интервала рентабельности для российских организаций (иностранных организаций, деятельность которых на территории Российской Федерации приводит к образованию постоянного представительства) только при невозможности расчета такого интервала рентабельности на основании данных бухгалтерской отчетности российских организаций, совершавших сопоставимые сделки;
3) сведения о рыночной стоимости объектов оценки, определенной в соответствии с законодательством Российской Федерации или иностранных государств об оценочной деятельности;
4) иную информацию, используемую в соответствии с главой 14.3 настоящего Кодекса.
3. В целях сопоставления для целей налогообложения условий сделок между взаимозависимыми лицами с условиями сделок между лицами, не являющимися взаимозависимыми, не допускается использование информации, составляющей налоговую тайну, а также иной информации, доступ к которой ограничен в соответствии с законодательством Российской Федерации.
Установленное настоящим пунктом ограничение не распространяется на сведения о налогоплательщике, в отношении которого проводится проверка федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов, полноты исчисления и уплаты налогов в связи с совершением сделок между взаимозависимыми лицами.
4. При сопоставлении для целей налогообложения условий сделок между взаимозависимыми лицами с условиями сделок между лицами, не являющимися взаимозависимыми, используются исключительно общедоступные источники информации, а также сведения о налогоплательщике.
5. При сопоставлении для целей налогообложения условий сделок между взаимозависимыми лицами с условиями сделок между лицами, не являющимися взаимозависимыми, а также при подготовке и представлении документации в соответствии со статьей 105.15 настоящего Кодекса налогоплательщик кроме информации о собственной деятельности вправе использовать любые общедоступные источники информации.
6. В случае, если при проведении проверки полноты исчисления и уплаты налогов в связи с совершением сделок между взаимозависимыми лицами федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, располагает информацией о сопоставимых сделках, совершенных налогоплательщиком, в отношении которого производится такая проверка, другими сторонами которых являются лица, не признаваемые взаимозависимыми с указанным налогоплательщиком, то при сопоставлении таких сделок с анализируемой сделкой федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, не вправе использовать иную информацию для определения интервала рыночных цен.
Глава 14.3. МЕТОДЫ, ИСПОЛЬЗУЕМЫЕ ПРИ ОПРЕДЕЛЕНИИ ДЛЯ ЦЕЛЕЙ НАЛОГООБЛОЖЕНИЯ ДОХОДОВ (ПРИБЫЛИ, ВЫРУЧКИ)
В СДЕЛКАХ, СТОРОНАМИ КОТОРЫХ ЯВЛЯЮТСЯ ВЗАИМОЗАВИСИМЫЕ ЛИЦА
Статья 105.7. Общие положения о методах, используемых при определении для целей налогообложения доходов (прибыли, выручки) в сделках, сторонами которых являются взаимозависимые лица
1. При проведении налогового контроля в связи с совершением сделок между взаимозависимыми лицами (в том числе при сопоставлении коммерческих и (или) финансовых условий анализируемой сделки и ее результатов с коммерческими и (или) финансовыми условиями сопоставимых сделок и их результатами) федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, использует в порядке, установленном настоящей главой, следующие методы:
1) метод сопоставимых рыночных цен;
2) метод цены последующей реализации;
3) затратный метод;
4) метод сопоставимой рентабельности;
5) метод распределения прибыли.
2. Допускается использование комбинации двух и более методов, предусмотренных пунктом 1 настоящей статьи.
3. Метод сопоставимых рыночных цен является приоритетным для определения для целей налогообложения соответствия цен, примененных в сделках, рыночным ценам, если иное не предусмотрено пунктом 2 статьи 105.10 настоящего Кодекса. Применение иных методов, указанных в подпунктах 2 - 5 пункта 1 настоящей статьи, допускается в случае, если применение метода сопоставимых рыночных цен невозможно либо если его применение не позволяет обоснованно сделать вывод о соответствии или несоответствии цен, примененных в сделках, рыночным ценам для целей налогообложения.
Метод сопоставимых рыночных цен используется для определения соответствия цены, примененной в контролируемой сделке, рыночной цене в порядке, установленном статьей 105.9 настоящего Кодекса, при наличии на соответствующем рынке товаров (работ, услуг) хотя бы одной сопоставимой сделки, предметом которой являются идентичные (при их отсутствии - однородные) товары (работы, услуги), а также при наличии достаточной информации о такой сделке.
При этом для применения метода сопоставимых рыночных цен в целях определения соответствия цены, примененной налогоплательщиком в контролируемой сделке, в качестве сопоставляемой сделки возможно использование сделки, совершенной указанным налогоплательщиком с лицами, не являющимися взаимозависимыми с указанным налогоплательщиком, при условии, что такая сделка является сопоставимой с анализируемой сделкой.
4. При отсутствии общедоступной информации о ценах в сопоставимых сделках с идентичными (однородными) товарами (работами, услугами) для целей определения полноты исчисления и уплаты налогов в связи с совершением сделок между взаимозависимыми лицами используется один из методов, указанных в подпунктах 2 - 5 пункта 1 настоящей статьи.
Если иное не предусмотрено настоящей главой, используется тот метод, который с учетом фактических обстоятельств и условий контролируемой сделки позволяет наиболее обоснованно сделать вывод о соответствии или несоответствии цены, примененной в сделке, рыночным ценам.
5. Методы, указанные в подпунктах 2 - 5 пункта 1 настоящей статьи, могут использоваться также при определении для целей налогообложения доходов (прибыли, выручки) по группе однородных сделок, сторонами которых являются взаимозависимые лица.
Однородными сделками для целей главы 14.2 настоящего Кодекса, настоящей главы и глав 14.4 - 14.6 настоящего Кодекса признаются сделки, предметом которых могут являться идентичные (однородные) товары (работы, услуги) и которые совершены в сопоставимых коммерческих и (или) финансовых условиях.
6. При выборе метода, используемого при определении для целей налогообложения доходов (прибыли, выручки) в сделках, сторонами которых являются взаимозависимые лица, должны учитываться полнота и достоверность исходных данных, а также обоснованность корректировок, осуществляемых в целях обеспечения сопоставимости сопоставляемых сделок с анализируемой сделкой.
7. В целях применения методов, предусмотренных пунктом 1 настоящей статьи, кроме информации о конкретных сделках может использоваться общедоступная информация о сложившемся уровне рыночных цен и (или) биржевых котировках, а также данные информационно-ценовых агентств о ценах (интервалах цен) на идентичные (однородные) товары (работы, услуги) на соответствующих рынках указанных товаров (работ, услуг). Использование указанных в настоящем пункте источников информации о рыночных ценах в целях применения методов, предусмотренных пунктом 1 настоящей статьи, допускается при условии обеспечения сопоставимости сделок, данные о которых содержатся в этих источниках информации, с анализируемой сделкой.
8. Для целей применения методов, указанных в подпунктах 2 и 3 пункта 1 настоящей статьи, данные бухгалтерской отчетности, на основании которых осуществляется расчет интервала рентабельности, должны быть приведены в сопоставимый вид, обеспечивающий несущественность влияния отклонений в порядке учета расходов на показатели рентабельности и интервал рентабельности, рассчитываемые в соответствии с методами, указанными в подпунктах 2 и 3 пункта 1 настоящей статьи.
При невозможности обеспечения сопоставимости данных бухгалтерской отчетности для целей расчета интервала рентабельности и определения для целей налогообложения доходов (прибыли,
выручки) в сделках, сторонами которых являются взаимозависимые лица, используются методы, указанные в подпунктах 4 и 5 пункта 1 настоящей статьи.
9. В случае, если методы, указанные в пункте 1 настоящей статьи, не позволяют определить, соответствует ли цена товара (работы, услуги), примененная в разовой сделке, рыночной цене, соответствие цены, примененной в такой сделке, рыночной цене может быть определено исходя из рыночной стоимости предмета сделки, устанавливаемой в результате независимой оценки в соответствии с законодательством Российской Федерации или иностранных государств об оценочной деятельности.
При этом под разовой сделкой в целях настоящей статьи понимается сделка, экономическая суть которой отличается от основной деятельности организации и которая осуществляется на разовой основе.
10. Методы, указанные в подпунктах 4 и 5 пункта 1 настоящей статьи, могут применяться без непосредственного расчета значений рыночных цен. При использовании указанных методов федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, сопоставляет финансовые показатели (результаты) анализируемой сделки (группы однородных анализируемых сделок) с интервалом рентабельности (рассчитанными на основе интервала рентабельности финансовыми показателями) по сопоставимым сделкам, на основании чего производит расчет суммы доходов (прибыли, выручки), которая была бы получена в случае, если бы сторонами данной сделки являлись лица, не признаваемые взаимозависимыми.
11. Судом могут быть учтены иные обстоятельства, имеющие значение для определения соответствия цены, примененной в сделке, рыночной цене, без ограничений, предусмотренных главой 14.2 настоящего Кодекса и настоящей главой.
12. Налогоплательщики при заключении сделок не обязаны руководствоваться методами, указанными в пункте 1 настоящей статьи, для обоснования своей политики в области ценообразования в целях, не предусмотренных настоящим Кодексом.
Статья 105.8. Финансовые показатели и интервал рентабельности
1. При определении для целей налогообложения доходов (прибыли, выручки) в сделках, сторонами которых являются взаимозависимые лица, могут быть использованы в порядке, предусмотренном статьями 105.10 - 105.13 настоящего Кодекса, следующие показатели рентабельности:
1) валовая рентабельность, определяемая как отношение валовой прибыли к выручке от продаж, исчисленной без учета акцизов и налога на добавленную стоимость;
2) валовая рентабельность затрат, определяемая как отношение валовой прибыли к себестоимости проданных товаров (работ, услуг);
3) рентабельность продаж, определяемая как отношение прибыли от продаж к выручке от продаж, исчисленной без учета акцизов и налога на добавленную стоимость;
4) рентабельность затрат, определяемая как отношение прибыли от продаж к сумме себестоимости проданных товаров (работ, услуг), коммерческих и управленческих расходов, связанных с продажей товаров (работ, услуг);
5) рентабельность коммерческих и управленческих расходов, определяемая как отношение валовой прибыли к коммерческим и управленческим расходам, связанным с продажей товаров (работ, услуг);
6) рентабельность активов, определяемая как отношение прибыли от продаж к текущей рыночной стоимости активов (внеоборотных и оборотных), прямо или косвенно используемых в анализируемой сделке. В отсутствие необходимой информации о текущей рыночной стоимости активов рентабельность активов может определяться на основании данных бухгалтерской отчетности.
2. Показатели, указанные в пункте 1 настоящей статьи, и иные финансовые показатели для целей настоящей главы определяются для российских организаций на основании данных бухгалтерской отчетности, которая составляется в соответствии с законодательством Российской Федерации о бухгалтерском учете.
Указанные финансовые показатели для иностранных организаций определяются на основании
данных бухгалтерской отчетности, которая составляется в соответствии с законодательством иностранных государств. При этом для целей обеспечения сопоставимости с данными бухгалтерской отчетности, которая составляется в соответствии с законодательством Российской Федерации о бухгалтерском учете, проводится корректировка таких данных.
3. При определении интервала рентабельности используются значения рентабельности, определяемые по результатам не менее четырех сопоставимых сделок, в том числе совершенных налогоплательщиком, при условии, что указанные сделки совершены с лицами, не являющимися взаимозависимыми с налогоплательщиком, либо на основании данных бухгалтерской отчетности не менее четырех сопоставимых организаций.
Выбор указанных организаций осуществляется с учетом их отраслевой специфики и соответствующих видов деятельности, осуществляемых ими в сопоставимых экономических (коммерческих) условиях относительно анализируемой сделки.
При отсутствии в отрасли, к которой принадлежит лицо, являющееся стороной анализируемой сделки, организаций, не являющихся взаимозависимыми с указанным лицом, выбор организаций для проведения анализа осуществляется с учетом сопоставимости функций, осуществляемых этими организациями, принимаемых ими рисков и используемых активов.
В отсутствие информации о четырех и более сопоставимых сделках либо в отсутствие информации о бухгалтерской отчетности четырех и более сопоставимых организаций в целях определения интервала рентабельности может использоваться информация о меньшем количестве сопоставимых сделок (бухгалтерской отчетности меньшего количества организаций).
4. В целях применения методов, указанных в подпунктах 2 - 4 пункта 1 статьи 105.7 настоящего Кодекса, определяются минимальное и максимальное значения интервала рентабельности, которые рассчитываются в следующем порядке:
1) совокупность значений рентабельности, которые используются для определения интервала рентабельности, упорядочивается по возрастанию, образуя выборку, используемую для определения этого интервала. При этом каждому значению рентабельности, начиная с минимального, присваивается порядковый номер. В случае, если выборка содержит два и более одинаковых значения рентабельности, в выборку включаются все такие значения. При определении интервала рентабельности не учитывается рентабельность анализируемой сделки;
2) минимальное значение интервала рентабельности определяется в следующем порядке:
если частное от деления на четыре числа значений рентабельности в выборке, образованной в соответствии с подпунктом 1 настоящего пункта, является целым числом, то минимальным значением интервала рентабельности признается среднее арифметическое значения рентабельности, имеющего в выборке порядковый номер, равный этому целому числу, и значения рентабельности, имеющего следующий по возрастанию порядковый номер в этой выборке;
если частное от деления на четыре числа значений рентабельности в выборке, образованной в соответствии с подпунктом 1 настоящего пункта, не является целым числом, то минимальным значением интервала рентабельности признается значение рентабельности, имеющее в выборке порядковый номер, равный целой части этого дробного числа, увеличенной на единицу;
3) максимальное значение интервала рентабельности определяется в следующем порядке:
если произведение 0,75 и числа значений рентабельности в выборке, образованной в соответствии с подпунктом 1 настоящего пункта, является целым числом, то максимальным значением интервала рентабельности признается среднее арифметическое значения рентабельности, имеющего в выборке порядковый номер, равный этому целому числу, и значения рентабельности, имеющего следующий по возрастанию порядковый номер в этой выборке;
если произведение 0,75 и числа значений рентабельности в выборке, образованной в соответствии с подпунктом 1 настоящего пункта, не является целым числом, то максимальным значением интервала рентабельности признается значение рентабельности, имеющее в выборке порядковый номер, равный целой части этого дробного числа, увеличенной на единицу.
5. Расчет рентабельности по результатам деятельности, осуществляемой в сопоставимых экономических (коммерческих) условиях, на основании данных бухгалтерской отчетности организации может производиться при одновременном соблюдении следующих условий:
1) если организация осуществляет сопоставимую деятельность и выполняет сопоставимые функции, связанные с этой деятельностью. Сопоставимость деятельности может определяться с учетом видов экономической деятельности, предусмотренных Общероссийским классификатором видов экономической деятельности, а также международными и иными классификаторами;
2) если совокупная величина чистых активов организации не является отрицательной по данным бухгалтерской отчетности по состоянию на 31 декабря последнего года из нескольких лет, за которые рассчитывается рентабельность;
3) если организация не имеет убытков от продаж по данным бухгалтерской отчетности более чем в одном году из нескольких лет, за которые рассчитывается рентабельность;
4) если организация не участвует прямо и (или) косвенно в другой организации с долей такого участия более 25 процентов (за исключением случаев, когда доступны сведения о консолидированной финансовой отчетности организаций, которые используются для расчета интервала рентабельности) или не имеет в качестве участника (акционера) организацию с долей прямого участия более 25 процентов.
6. Если в результате применения указанных в пункте 5 настоящей статьи условий осталось менее четырех организаций, критерии доли участия, указанные в подпункте 4 пункта 5 настоящей статьи, могут быть повышены с 25 до 50 процентов.
7. При расчете интервала рентабельности используется информация, имеющаяся по состоянию на момент совершения контролируемой сделки, но не позднее 31 декабря календарного года, в котором совершена контролируемая сделка, либо данные бухгалтерской отчетности за три календарных года, непосредственно предшествующие календарному году, в котором была совершена анализируемая сделка (либо календарному году, в котором были установлены цены в анализируемой сделке).
К указанной выше информации относится информация налогоплательщика о совершенных им сделках с лицами, не являющимися с ним взаимозависимыми.
8. В целях обеспечения сопоставимости при определении интервала рыночной рентабельности на основании данных бухгалтерской отчетности сопоставимых организаций могут проводиться корректировки показателей рентабельности в целях корректировки различий в показателях дебиторской и кредиторской задолженности, товарно-материальных запасов по данным бухгалтерской отчетности налогоплательщика и организаций, данные бухгалтерской отчетности которых используются для определения интервала рентабельности.
Статья 105.9. Метод сопоставимых рыночных цен
1. Метод сопоставимых рыночных цен является методом определения соответствия цены товаров (работ, услуг) в анализируемой сделке рыночной цене на основании сопоставления цены, примененной в анализируемой сделке, с интервалом рыночных цен, определенным в порядке, предусмотренном пунктами 2 - 6 настоящей статьи.
2. При наличии информации только об одной сопоставимой сделке, предметом которой являются идентичные (при их отсутствии - однородные) товары (работы, услуги), цена указанной сделки может быть признана одновременно минимальным и максимальным значением интервала рыночных цен только в случае, когда коммерческие и (или) финансовые условия указанной сделки полностью сопоставимы с коммерческими и (или) финансовыми условиями анализируемой сделки (либо с помощью соответствующих корректировок обеспечена полная сопоставимость таких условий), а также при условии, что продавец товаров (работ, услуг) в сопоставимой сделке не занимает доминирующего положения на рынке этих идентичных (при их отсутствии - однородных) товаров (работ, услуг). При этом оценка доминирующего положения осуществляется с учетом положений Федерального закона от 26 июля 2006 года N 135-ФЗ "О защите конкуренции" или с учетом положений соответствующего законодательства иностранных государств.
3. При наличии информации о нескольких сопоставимых сделках (в том числе совершенных налогоплательщиком, при условии, что указанные сделки совершены с лицами, не являющимися
взаимозависимыми с налогоплательщиком), предметом которых являются идентичные (при их отсутствии - однородные) товары (работы, услуги), интервал рыночных цен определяется в следующем порядке:
1) совокупность цен, примененных в сопоставимых сделках, которые используются для определения интервала рыночных цен, упорядочивается по возрастанию, образуя выборку, используемую для определения этого интервала. При этом каждому значению цены, начиная с минимального, присваивается порядковый номер. В случае, если выборка содержит два и более одинаковых значения цены, в выборку включаются все такие значения. При определении интервала рыночных цен не учитывается цена, примененная в анализируемой сделке. При наличии достаточного количества сопоставимых сделок, совершенных налогоплательщиком, сторонами которых не являются взаимозависимые лица, при определении интервала рыночных цен не учитывается информация по прочим сделкам;
2) минимальное значение интервала рыночных цен определяется в следующем порядке:
если частное от деления на четыре числа значений цен в выборке, образованной в соответствии с подпунктом 1 настоящего пункта, является целым числом, то минимальным значением интервала рыночных цен признается среднее арифметическое значения цены, имеющего в выборке порядковый номер, равный этому целому числу, и значения цены, имеющего следующий по возрастанию порядковый номер в этой выборке;
если частное от деления на четыре числа значений цен в выборке, образованной в соответствии с подпунктом 1 настоящего пункта, не является целым числом, то минимальным значением интервала рыночных цен признается значение цены, имеющее в выборке порядковый номер, равный целой части этого дробного числа, увеличенной на единицу;
3) максимальное значение интервала рыночных цен определяется в следующем порядке:
если произведение 0,75 и числа значений цен в выборке, образованной в соответствии с подпунктом 1 настоящего пункта, является целым числом, то максимальным значением интервала рыночных цен признается среднее арифметическое значения цены, имеющего в выборке порядковый номер, равный этому целому числу, и значения цены, имеющего следующий по возрастанию порядковый номер в этой выборке;
если произведение 0,75 и числа значений цен в выборке, образованной в соответствии с подпунктом 1 настоящего пункта, не является целым числом, то максимальным значением интервала рыночных цен признается значение цены, имеющее в выборке порядковый номер, равный сумме целой части этого дробного числа, увеличенной на единицу.
4. Интервал рыночных цен определяется на основе имеющейся информации о ценах, примененных в течение анализируемого периода, или информации на ближайшую дату до совершения контролируемой сделки.
5. При использовании биржевых котировок интервал рыночных цен определяется на основании цен сделок, предметом которых являются идентичные (однородные) товары, зарегистрированных соответствующей биржей, на основе опубликованной либо полученной по запросу информации соответствующей биржи. Интервалом рыночных цен признается интервал между минимальной и максимальной ценой сделок, зарегистрированный биржей на дату их совершения. При определении интервала рыночных цен на основе биржевых котировок допускается учитывать различия экономических (коммерческих) условий сделок, для чего, в частности, допускается производить корректировки, учитывающие различия в следующих экономических (коммерческих) условиях:
1) обоснованные и подтвержденные документально и (или) источниками информации расходы, необходимые для доставки товаров (работ, услуг) на соответствующий рынок;
2) расходы на уплату вывозных таможенных пошлин;
3) условия платежа;
4) комиссионное (агентское) вознаграждение торгового брокера (комиссионера или агента) за выполнение им торгово-посреднических функций.
6. При использовании данных информационно-ценовых агентств о ценах (интервалах цен) на
идентичные (однородные) товары (работы, услуги) в целях применения метода сопоставимых рыночных цен в соответствии с пунктом 7 статьи 105.7 настоящего Кодекса минимальным и максимальным значениями интервала рыночных цен могут признаваться соответственно опубликованные минимальное и максимальное значения цен по сделкам, совершенным в аналогичный период времени в сопоставимых условиях.
7. В случае, если цена, примененная в анализируемой сделке, находится в пределах интервала рыночных цен, определенного в соответствии с положениями настоящей статьи, для целей налогообложения признается, что такая цена соответствует рыночной цене.
В случае, если цена, примененная в анализируемой сделке, меньше минимального значения интервала рыночных цен, определенного в соответствии с положениями настоящей статьи, для целей налогообложения принимается цена, которая соответствует минимальному значению интервала рыночных цен.
В случае, если цена, примененная в анализируемой сделке, превышает максимальное значение интервала рыночных цен, определенного в соответствии с положениями настоящей статьи, для целей налогообложения принимается цена, которая соответствует максимальному значению интервала рыночных цен.
Применение для целей налогообложения минимального или максимального значения интервала рыночных цен в соответствии с настоящим пунктом производится при условии, что это не приводит к уменьшению суммы налога, подлежащего уплате в бюджетную систему Российской Федерации.
Статья 105.10. Метод цены последующей реализации
1. Метод цены последующей реализации является методом определения соответствия цены в анализируемой сделке рыночной цене на основании сопоставления валовой рентабельности, полученной лицом, совершившим анализируемую сделку, при последующей реализации (перепродаже) им товара, приобретенного им в этой анализируемой сделке (группе однородных сделок), с рыночным интервалом валовой рентабельности, определенным в порядке, предусмотренном статьей 105.8 настоящего Кодекса.
2. Использование метода цены последующей реализации является приоритетным по сравнению с другими методами для определения соответствия рыночным ценам цен, по которым товар приобретается в рамках анализируемой сделки и перепродается без переработки в рамках сделки, сторонами которой являются лица, не признаваемые взаимозависимыми. Указанный метод используется в случае, если лицо, осуществляющее перепродажу, не владеет объектами нематериальных активов, оказывающими существенное влияние на уровень его валовой рентабельности. Метод цены последующей реализации может быть использован также в случаях, когда при перепродаже товара осуществляются следующие операции:
1) подготовка товара к перепродаже и транспортировке (деление товаров на партии, формирование отправок, сортировка, переупаковка);
2) смешивание товаров, если характеристики конечной продукции (полуфабрикатов) существенно не отличаются от характеристик смешиваемых товаров.
3. В случае, если последующая реализация товара в сделках, совершенных в сопоставимых коммерческих и (или) финансовых условиях между лицом, осуществляющим перепродажу, и лицами (лицом), не являющимися (не являющимся) его взаимозависимыми лицами, осуществляется по разным ценам, при определении интервала рентабельности в качестве цены последующей реализации товара используется средневзвешенная цена этого товара по всем таким сделкам.
4. В случае, если валовая рентабельность лица, осуществляющего перепродажу, находится в пределах интервала рентабельности, определенного в порядке, предусмотренном статьей 105.8 настоящего Кодекса, для целей налогообложения признается, что цена, по которой товар приобретен в контролируемой сделке, соответствует рыночной цене.
5. В случае, если валовая рентабельность лица, осуществляющего перепродажу, меньше минимального значения интервала рентабельности, определенного в порядке, предусмотренном статьей 105.8 настоящего Кодекса, для целей налогообложения принимается цена, примененная в контролируемой сделке, определяемая исходя из фактической цены последующей реализации товара и валовой
рентабельности, которая соответствует минимальному значению интервала рентабельности.
Если валовая рентабельность лица, осуществляющего перепродажу, превышает максимальное значение интервала рентабельности, определенного в порядке, предусмотренном статьей 105.8 настоящего Кодекса, для целей налогообложения принимается цена, примененная в контролируемой сделке, определяемая исходя из фактической цены последующей реализации товара и валовой рентабельности, которая соответствует максимальному значению интервала рентабельности.
6. В целях применения метода цены последующей реализации допускается использование данных информационно-ценовых агентств о ценах (интервалах цен) на идентичные (однородные) товары (работы, услуги) и определение интервала рыночной цены на идентичные (однородные) товары (работы, услуги) в целях применения указанного метода в порядке, предусмотренном пунктом 6 статьи 105.9 настоящего Кодекса.
7. Применение для целей налогообложения минимального или максимального значения интервала рентабельности в соответствии с пунктом 5 настоящей статьи производится при условии, что это не приводит к уменьшению суммы налога, подлежащего уплате в бюджетную систему Российской Федерации.
Статья 105.11. Затратный метод
1. Затратный метод является методом определения соответствия цены в анализируемой сделке рыночной цене на основании сопоставления валовой рентабельности затрат лица, являющегося стороной анализируемой сделки (группы анализируемых однородных сделок), с рыночным интервалом валовой рентабельности затрат в сопоставимых сделках, определенным в порядке, предусмотренном статьей 105.8 настоящего Кодекса.
2. Затратный метод может применяться, в частности, в следующих случаях:
1) при выполнении работ (оказании услуг) лицами, являющимися взаимозависимыми с продавцом (за исключением случаев, когда при выполнении работ (оказании услуг) используются нематериальные активы, оказывающие существенное влияние на уровень рентабельности затрат продавца);
2) при оказании услуг по управлению денежными средствами, включая осуществление торговых операций на рынке ценных бумаг и (или) валютном рынке;
3) при оказании услуг по исполнению функций единоличного исполнительного органа организации;
4) при продаже сырья или полуфабрикатов лицам, являющимся взаимозависимыми с продавцом;
5) при реализации товаров (работ, услуг) по долгосрочным договорам между взаимозависимыми лицами.
3. В случае, если валовая рентабельность затрат продавца, являющегося стороной анализируемой сделки, по указанной сделке находится в пределах интервала рентабельности, определенного в порядке, предусмотренном статьей 105.8 настоящего Кодекса, для целей налогообложения признается, что цена, примененная в анализируемой сделке, соответствует рыночным ценам.
4. В случае, если валовая рентабельность затрат продавца меньше минимального значения интервала рентабельности, определенного в порядке, предусмотренном статьей 105.8 настоящего Кодекса, для целей налогообложения принимается цена, примененная в анализируемой сделке, определяемая исходя из фактической себестоимости реализованных товаров (работ, услуг) и валовой рентабельности затрат, которая соответствует минимальному значению интервала рентабельности.
Если валовая рентабельность затрат продавца превышает максимальное значение интервала рентабельности, определенного в порядке, предусмотренном статьей 105.8 настоящего Кодекса, для целей налогообложения принимается цена, примененная в анализируемой сделке, определяемая исходя из фактической себестоимости реализованных товаров (работ, услуг) и валовой рентабельности затрат, которая соответствует максимальному значению интервала рентабельности.
5. В целях применения затратного метода допускается использование данных информационно-ценовых агентств о ценах (интервалах цен) на идентичные (однородные) товары (работы, услуги) и определение интервала рыночной цены на идентичные (однородные) товары (работы, услуги) в
целях применения указанного метода в порядке, предусмотренном пунктом 6 статьи 105.9 настоящего Кодекса.
6. Применение для целей налогообложения минимального или максимального значения интервала рентабельности в соответствии с пунктом 4 настоящей статьи производится при условии, что это не приводит к уменьшению суммы налога, подлежащего уплате в бюджетную систему Российской Федерации.
Статья 105.12. Метод сопоставимой рентабельности
1. Метод сопоставимой рентабельности заключается в сопоставлении операционной рентабельности, сложившейся у лица, являющегося стороной анализируемой сделки, с рыночным интервалом операционной рентабельности в сопоставимых сделках, определенным в порядке, предусмотренном статьей 105.8 настоящего Кодекса.
2. Метод сопоставимой рентабельности может использоваться, в частности, в случае отсутствия или недостаточности информации, на основании которой можно обоснованно сделать вывод о наличии необходимой степени сопоставимости коммерческих и (или) финансовых условий сопоставляемых сделок и использовать методы, указанные в подпунктах 2 и 3 пункта 1 статьи 105.7 настоящего Кодекса.
3. Для целей настоящей статьи могут использоваться следующие показатели операционной рентабельности, определяемые в соответствии с пунктом 1 статьи 105.8 настоящего Кодекса:
1) рентабельность продаж;
2) рентабельность затрат;
3) рентабельность коммерческих и управленческих расходов;
4) рентабельность активов;
5) иной показатель рентабельности, отражающий взаимосвязь между осуществляемыми функциями, используемыми активами и принимаемыми экономическими (коммерческими) рисками и уровнем вознаграждения.
4. При выборе конкретного показателя рентабельности учитываются вид деятельности, осуществляемый лицом, являющимся стороной анализируемой сделки, осуществляемые им функции, используемые активы и принимаемые экономические (коммерческие) риски, полнота, достоверность и сопоставимость данных, используемых для расчета соответствующей рентабельности, а также экономическая обоснованность такого показателя.
5. Для целей применения настоящей статьи показатели рентабельности используются с учетом следующих особенностей:
1) рентабельность продаж используется при последующей перепродаже товаров, приобретенных у лиц, являющихся взаимозависимыми с лицом, осуществляющим перепродажу, лицам, которые не являются взаимозависимыми с ним, а также при последующей перепродаже товаров, приобретенных у лиц, не являющихся взаимозависимыми с лицом, осуществляющим перепродажу, лицам, которые являются взаимозависимыми с ним;
2) валовая рентабельность коммерческих и управленческих расходов используется в случаях, указанных в подпункте 1 настоящего пункта, если лицо, осуществляющее перепродажу, несет незначительные экономические (коммерческие) риски при приобретении и последующей перепродаже товаров в непродолжительный период и при этом существует прямая взаимосвязь между величиной валовой прибыли от продаж лица, осуществляющего перепродажу, и величиной осуществленных им коммерческих и управленческих расходов;
3) рентабельность затрат используется при выполнении работ, оказании услуг, а также при производстве товаров;
4) рентабельность активов используется при производстве товаров (в частности, если анализируемые сделки совершаются лицами, которые осуществляют капиталоемкую деятельность).
6. При использовании метода сопоставимой рентабельности с рыночным интервалом рентабельности сопоставляется рентабельность той стороны анализируемой сделки, которая отвечает следующим требованиям:
1) сторона анализируемой сделки осуществляет функции, вклад которых в полученную прибыль по сделкам, последовательно совершенным с одним и тем же товаром, меньше, чем вклад другой стороны анализируемой сделки;
2) сторона анализируемой сделки принимает меньшие экономические (коммерческие) риски, чем другая сторона анализируемой сделки;
3) сторона анализируемой сделки не владеет объектами нематериальных активов, оказывающими существенное влияние на уровень рентабельности.
7. В случае, если сторона анализируемой сделки не отвечает требованиям, предусмотренным подпунктами 1 - 3 пункта 6 настоящей статьи, для сопоставления с рыночным интервалом рентабельности выбирается та сторона анализируемой сделки, которая в наибольшей степени отвечает указанным требованиям.
8. В случае, если рентабельность по контролируемой сделке находится в пределах интервала рентабельности, определенного в порядке, предусмотренном статьей 105.8 настоящего Кодекса, для целей налогообложения признается, что цена, примененная в этой сделке, соответствует рыночным ценам.
9. В случае, если рентабельность по контролируемой сделке меньше минимального значения интервала рентабельности, определенного в порядке, предусмотренном статьей 105.8 настоящего Кодекса, для целей налогообложения учитывается минимальное значение интервала рентабельности.
Если рентабельность превышает максимальное значение интервала рентабельности, определенного в порядке, предусмотренном статьей 105.8 настоящего Кодекса, для целей налогообложения учитывается максимальное значение интервала рентабельности.
На основании учитываемого в соответствии с настоящим пунктом минимального или максимального значения интервала рентабельности осуществляется корректировка прибыли (дохода, выручки) по контролируемой сделке в целях налогообложения.
10. Применение для целей налогообложения минимального или максимального значения интервала рентабельности в соответствии с пунктом 9 настоящей статьи производится при условии, что это не приводит к уменьшению суммы налога, подлежащего уплате в бюджетную систему Российской Федерации.
Статья 105.13. Метод распределения прибыли
1. Метод распределения прибыли заключается в сопоставлении фактического распределения между сторонами сделки совокупной прибыли, полученной всеми сторонами этой сделки, с распределением прибыли между сторонами сопоставимых сделок.
2. В случае, если стороны анализируемой сделки (группы однородных анализируемых сделок) одновременно являются сторонами однородных сделок с участием их взаимозависимых лиц и оценка цен по указанным однородным сделкам в целях налогообложения осуществляется в совокупности с анализируемой сделкой, для целей налогообложения совокупная прибыль по анализируемой сделке и указанным однородным сделкам подлежит распределению в порядке, аналогичном порядку распределения прибыли по анализируемой сделке.
3. Если организации, совокупная прибыль которых подлежит распределению с учетом положений настоящей статьи, ведут бухгалтерский учет на основе различных правил бухгалтерского учета, для целей применения метода распределения прибыли такая бухгалтерская отчетность должна быть приведена к единым правилам бухгалтерского учета.
4. Метод распределения прибыли может использоваться, в частности, в следующих случаях:
1) при невозможности использования методов, предусмотренных подпунктами 1 - 4 пункта 1 статьи 105.7 настоящего Кодекса, и при наличии существенной взаимосвязи деятельности, осуществляемой сторонами анализируемой сделки (группы однородных анализируемых сделок);
2) при наличии в собственности (пользовании) сторон анализируемой сделки прав на объекты нематериальных активов, оказывающие существенное влияние на уровень рентабельности (при отсутствии однородных сделок, предметом которых являются объекты нематериальных активов, совершенных с лицами, не являющимися взаимозависимыми).
5. Распределение между сторонами анализируемой сделки суммы прибыли (убытка) по анализируемой сделке осуществляется в целях обеспечения применения пункта 1 статьи 105.3 настоящего Кодекса. Выбор принципов распределения прибыли зависит от обстоятельств анализируемой сделки (группы однородных анализируемых сделок) и должен приводить к распределению прибыли по анализируемой сделке, соответствующему распределению прибыли между лицами, осуществляющими аналогичную деятельность в сопоставимых коммерческих и (или) финансовых условиях. При этом распределение прибыли между сторонами анализируемой сделки (группы однородных анализируемых сделок) в соответствии с методом распределения прибыли производится на основании оценки вклада сторон анализируемой сделки (группы однородных анализируемых сделок) в совокупную прибыль по анализируемой сделке (группе однородных анализируемых сделок) в соответствии со следующими критериями или их комбинациями:
1) пропорционально вкладу в совокупную прибыль по анализируемой сделке функций, осуществляемых сторонами анализируемой сделки, используемых ими активов и принимаемых экономических (коммерческих) рисков;
2) пропорционально распределению между сторонами анализируемой сделки доходности, полученной на вложенный капитал, используемый в анализируемой сделке;
3) пропорционально распределению прибыли между сторонами сопоставимой сделки.
6. При применении метода распределения прибыли между сторонами анализируемой сделки распределяется совокупная прибыль либо остаточная прибыль всех сторон такой сделки.
7. В целях настоящей статьи совокупной прибылью всех сторон анализируемой сделки признается сумма операционной прибыли всех сторон анализируемой сделки за анализируемый период.
8. В целях настоящей статьи остаточная прибыль (убыток) определяется в следующем порядке:
1) на основе методов, указанных в подпунктах 1 - 4 пункта 1 статьи 105.7 настоящего Кодекса, для каждого лица, являющегося стороной анализируемой сделки (группы однородных анализируемых сделок), на основании рыночного интервала цены для этой стороны определяется расчетная прибыль (убыток), которая (который) рассчитывается с учетом осуществляемых этим лицом функций, используемых им активов, принимаемых экономических и коммерческих рисков;
2) остаточная прибыль (убыток) по анализируемой сделке определяется как разница между совокупной прибылью (убытком), полученной (полученным) по анализируемой сделке, и суммой расчетной прибыли (убытка) от продаж для всех сторон анализируемой сделки.
9. При распределении между сторонами анализируемой сделки остаточной прибыли (убытка) всех сторон такой сделки итоговая величина прибыли (убытка) каждого лица, являющегося стороной анализируемой сделки (группы однородных анализируемых сделок), определяется путем суммирования соответствующих расчетной прибыли (убытка) и остаточной прибыли (убытка).
10. Для распределения между лицами, являющимися сторонами анализируемой сделки, совокупной либо остаточной прибыли (убытка) всех сторон такой сделки учитываются следующие показатели:
1) размер затрат, понесенных лицом, являющимся стороной анализируемой сделки, на создание нематериальных активов, использование которых оказывает влияние на величину фактически полученной прибыли (убытка) по анализируемой сделке;
2) характеристики персонала, занятого у лица, являющегося стороной анализируемой сделки, включая его численность и квалификацию (затраченное персоналом время, величина расходов на оплату труда), оказывающие влияние на величину фактически полученной прибыли (убытка) от продаж по анализируемой сделке;
3) рыночная стоимость активов, находящихся в пользовании (распоряжении) лица, являющегося
стороной анализируемой сделки, использование которых влияет на величину фактически полученной прибыли (убытка) от продаж по анализируемой сделке;
4) другие показатели, отражающие взаимосвязь между осуществляемыми функциями, используемыми активами и принимаемыми экономическими (коммерческими) рисками и величиной фактически полученной прибыли (убытка) от продаж по анализируемой сделке.
11. Распределение прибыли между сторонами анализируемой сделки (группы однородных анализируемых сделок) в соответствии с критерием, предусмотренным подпунктом 3 пункта 5 настоящей статьи, осуществляется при наличии информации о распределении суммы прибыли (убытка) от продаж по однородным сделкам, совершенным между лицами, не являющимися взаимозависимыми. Использование предусмотренного настоящим пунктом порядка распределения прибыли (убытка) по анализируемой сделке допускается при одновременном соблюдении следующих условий:
1) данные бухгалтерского учета сторон анализируемой сделки должны быть сопоставимы с данными бухгалтерского учета сторон сопоставимых сделок либо приведены к сопоставимому виду путем осуществления необходимых корректировок;
2) совокупная рентабельность активов сторон анализируемой сделки не должна существенно отличаться от совокупной рентабельности активов сторон сопоставимых сделок либо должна быть приведена к сопоставимому виду путем осуществления необходимых корректировок.
12. В случае, если прибыль, полученная стороной анализируемой сделки, равна прибыли, рассчитанной для этой стороны в соответствии с методом распределения прибыли, или превышает ее либо если убыток, понесенный указанной стороной, равен убытку, рассчитанному для этой стороны в соответствии с методом распределения прибыли, или меньше его, для целей налогообложения принимается соответственно фактически полученная прибыль либо фактически понесенный убыток.
13. В случае, если прибыль, полученная налогоплательщиком, являющимся стороной анализируемой сделки, меньше прибыли, рассчитанной для этой стороны в соответствии с методом распределения прибыли, для целей налогообложения принимается прибыль, рассчитанная для него в соответствии с методом распределения прибыли.
В случае, если убыток, понесенный налогоплательщиком, являющимся стороной анализируемой сделки, превышает убыток, рассчитанный для этой стороны в соответствии с методом распределения прибыли, для целей налогообложения принимается убыток, рассчитанный для него в соответствии с методом распределения прибыли.
На основании сопоставления прибыли или убытка, учтенных в целях налогообложения в соответствии с настоящим пунктом, с фактически полученной налогоплательщиком прибылью или фактически понесенным убытком осуществляется корректировка прибыли налогоплательщика в целях налогообложения налогом на прибыль организаций.
14. Применение для целей налогообложения прибыли или убытка, рассчитанных в соответствии с методом распределения прибыли на основании пунктов 12 и 13 настоящей статьи, производится при условии, что это не приводит к уменьшению суммы налога, подлежащего уплате в бюджетную систему Российской Федерации.
Глава 14.4. КОНТРОЛИРУЕМЫЕ СДЕЛКИ. ПОДГОТОВКА И ПРЕДСТАВЛЕНИЕ ДОКУМЕНТАЦИИ В ЦЕЛЯХ НАЛОГОВОГО КОНТРОЛЯ.
УВЕДОМЛЕНИЕ О КОНТРОЛИРУЕМЫХ СДЕЛКАХ
Статья 105.14. Контролируемые сделки
1. В целях настоящего Кодекса контролируемыми сделками признаются сделки между взаимозависимыми лицами (с учетом особенностей, предусмотренных настоящей статьей). К сделкам между взаимозависимыми лицами в целях настоящего Кодекса приравниваются следующие сделки:
Положения подпункта 1 пункта 1 статьи 105.14 в части признания контролируемыми сделками сделок с налогоплательщиками единого сельскохозяйственного налога или единого налога на вмененный доход применяются с 1 января 2014 года (пункт 2 статьи 4 Федерального закона от 18.07.2011 N 227-ФЗ).
1) совокупность сделок по реализации (перепродаже) товаров (выполнению работ, оказанию услуг), совершаемых с участием (при посредничестве) лиц, не являющихся взаимозависимыми (с учетом особенностей, предусмотренных настоящим подпунктом). Указанная в настоящем подпункте совокупность сделок приравнивается к сделке между взаимозависимыми лицами, не принимая во внимание наличие третьих лиц, с участием (при посредничестве) которых совершается такая совокупность сделок, при условии, что такие третьи лица, не признаваемые взаимозависимыми и принимающие участие в указанной совокупности сделок:
не выполняют в этой совокупности сделок никаких дополнительных функций, за исключением организации реализации (перепродажи) товаров (выполнения работ, оказания услуг) одним лицом другому лицу, признаваемому взаимозависимым с этим лицом;
не принимают на себя никаких рисков и не используют никаких активов для организации реализации (перепродажи) товаров (выполнения работ, оказания услуг) одним лицом другому лицу, признаваемому взаимозависимым с этим лицом;
2) сделки в области внешней торговли товарами мировой биржевой торговли;
3) сделки, одной из сторон которых является лицо, местом регистрации, либо местом жительства, либо местом налогового резидентства которого являются государство или территория, включенные в перечень государств и территорий, утверждаемый Министерством финансов Российской Федерации в соответствии с подпунктом 1 пункта 3 статьи 284 настоящего Кодекса. В целях настоящего подпункта, если деятельность российской организации образует постоянное представительство в государстве или на территории, включенных в перечень, указанный в настоящем подпункте, и анализируемая сделка связана с этой деятельностью, то в части этой анализируемой сделки такая организация рассматривается как лицо, местом регистрации которого является государство или территория, включенные в указанный перечень.
2. Сделка между взаимозависимыми лицами, местом регистрации, либо местом жительства, либо местом налогового резидентства всех сторон и выгодоприобретателей по которой является Российская Федерация, признается контролируемой (если иное не предусмотрено пунктами 3, 4 и 6 настоящей статьи) при наличии хотя бы одного из следующих обстоятельств:
При применении положения подпункта 1 пункта 2 статьи 105.14 в 2012 и 2013 годах сумма доходов по сделкам между лицами, указанными в абзаце первом пункта 2 статьи 105.14 составляет:
за 2012 год - 3 млрд. рублей; за 2013 год - 2 млрд. рублей (пункт 3 статьи 4 Федерального закона от 18.07.2011 N 227-ФЗ).
1) сумма доходов по сделкам (сумма цен сделок) между указанными лицами за соответствующий календарный год превышает 1 миллиард рублей;
2) одна из сторон сделки является налогоплательщиком налога на добычу полезных ископаемых, исчисляемого по налоговой ставке, установленной в процентах, и предметом сделки является добытое полезное ископаемое, признаваемое для указанной стороны сделки объектом налогообложения налогом на добычу полезных ископаемых, при добыче которого налогообложение производится по налоговой ставке, установленной в процентах;
3) хотя бы одна из сторон сделки является налогоплательщиком, применяющим один из следующих специальных налоговых режимов: систему налогообложения для сельскохозяйственных товаропроизводителей (единый сельскохозяйственный налог) или систему налогообложения в виде единого налога на вмененный доход для отдельных видов деятельности (если соответствующая сделка заключена в рамках такой деятельности), при этом в числе других лиц, являющихся сторонами указанной сделки, есть лицо, не применяющее указанные специальные налоговые режимы;
4) хотя бы одна из сторон сделки освобождена от обязанностей налогоплательщика налога на прибыль организаций или применяет к налоговой базе по указанному налогу налоговую ставку 0 процентов в соответствии с пунктом 5.1 статьи 284 настоящего Кодекса, при этом другая сторона (стороны) сделки не освобождена (не освобождены) от этих обязанностей и не применяет (не применяют) налоговую ставку 0 процентов по указанным обстоятельствам;
Положение подпункта 5 пункта 2 статьи 105.14 применяется с 1 января 2014 года (пункт 4 статьи 4 Федерального закона от 18.07.2011 N 227-ФЗ).
5) хотя бы одна из сторон сделки является резидентом особой экономической зоны, налоговый режим в которой предусматривает специальные льготы по налогу на прибыль организаций (по сравнению с общим налоговым режимом в соответствующем субъекте Российской Федерации), при этом другая сторона (стороны) сделки не является (не являются) резидентом такой особой экономической зоны.
3. Сделки, предусмотренные подпунктами 2, 4 и 5 пункта 2 настоящей статьи, признаются контролируемыми, если сумма доходов по сделкам между указанными лицами за соответствующий календарный год превышает 60 миллионов рублей.
Сделки, предусмотренные подпунктом 3 пункта 2 настоящей статьи, признаются контролируемыми, если сумма доходов по сделкам между указанными лицами за соответствующий календарный год превышает 100 миллионов рублей.
4. Вне зависимости от того, удовлетворяют ли сделки условиям, предусмотренным пунктами 1 - 3 настоящей статьи, не признаются контролируемыми следующие сделки: (в ред. Федерального закона от 16.11.2011 N 321-ФЗ)
1) сторонами которых являются участники одной и той же консолидированной группы налогоплательщиков, образованной в соответствии с настоящим Кодексом (за исключением сделок, предметом которых является добытое полезное ископаемое, признаваемое объектом налогообложения налогом на добычу полезных ископаемых, при добыче которого налогообложение производится по налоговой ставке, установленной в процентах); (пп. 1 в ред. Федерального закона от 16.11.2011 N 321-ФЗ)
2) сторонами которых являются лица, удовлетворяющие одновременно следующим требованиям:
указанные лица зарегистрированы в одном субъекте Российской Федерации;
указанные лица не имеют обособленных подразделений на территориях других субъектов Российской Федерации, а также за пределами Российской Федерации;
указанные лица не уплачивают налог на прибыль организаций в бюджеты других субъектов Российской Федерации;
указанные лица не имеют убытков (включая убытки прошлых периодов, переносимые на будущие налоговые периоды), принимаемых при исчислении налога на прибыль организаций;
отсутствуют обстоятельства для признания совершаемых такими лицами сделок контролируемыми в соответствии с подпунктами 2 - 5 пункта 2 настоящей статьи.
КонсультантПлюс: примечание. Федеральным законом от 02.04.2014 N 52-ФЗ пункт 4 статьи 105.14 дополнен подпунктом 5, действие
которого распространяется на сделки, доходы и (или) расходы по которым признаются для целей налогообложения в соответствии с главой 25 части второй Налогового кодекса Российской Федерации с 1 января 2012 года.
5. Сделки, предусмотренные подпунктом 2 пункта 1 настоящей статьи, признаются контролируемыми, если предметом таких сделок являются товары, входящие в состав одной или нескольких из следующих товарных групп:
1) нефть и товары, выработанные из нефти;
2) черные металлы;
3) цветные металлы;
4) минеральные удобрения;
5) драгоценные металлы и драгоценные камни.
6. Коды товаров, перечисленных в пункте 5 настоящей статьи, в соответствии с Товарной номенклатурой внешнеэкономической деятельности определяются федеральным органом исполнительной
власти, осуществляющим функции по выработке государственной политики и нормативно-правовому регулированию в сфере внешней торговли.
7. Сделки, предусмотренные подпунктами 2 и 3 пункта 1 настоящей статьи, признаются контролируемыми, если сумма доходов по таким сделкам, совершенным с одним лицом за соответствующий календарный год, превышает 60 миллионов рублей.
8. В целях настоящего Кодекса понятие "внешняя торговля товарами" используется в значении, определяемом законодательством Российской Федерации о внешнеторговой деятельности.
9. Для целей настоящей статьи сумма доходов по сделкам за календарный год определяется путем сложения сумм полученных доходов по таким сделкам с одним лицом (взаимозависимыми лицами) за календарный год с учетом порядка признания доходов, установленных главой 25 настоящего Кодекса. При определении суммы доходов по сделкам федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, для целей настоящей статьи вправе проверить соответствие сумм полученных доходов по сделкам рыночному уровню с учетом положений главы 14.2 и главы 14.3 настоящего Кодекса.
10. По заявлению федерального органа исполнительной власти, уполномоченного по контролю и надзору в области налогов и сборов, суд может признать сделку контролируемой при наличии достаточных оснований полагать, что указанная сделка является частью группы однородных сделок, совершенных в целях создания условий, при которых такая сделка не отвечала бы признакам контролируемой сделки, установленным настоящей статьей.
11. Признание сделок контролируемыми производится с учетом положений пункта 13 статьи 105.3 настоящего Кодекса.
Положения статьи 105.15 до 1 января 2014 года применяются в случаях, когда сумма доходов по всем контролируемым сделкам, совершенным налогоплательщиком в календарном году с одним лицом (несколькими одними и теми же лицами, являющимися сторонами контролируемых сделок), превышает соответственно:
в 2012 году - 100 млн. рублей; в 2013 году - 80 млн. рублей (пункт 7 статьи 4 Федерального закона от 18.07.2011 N 227-ФЗ).
Статья 105.15. Подготовка и представление документации в целях налогового контроля
1. Налогоплательщик по требованию федерального органа исполнительной власти, уполномоченного по контролю и надзору в области налогов и сборов, представляет документацию относительно конкретной сделки (группы однородных сделок), указанной в требовании. Под документацией понимается совокупность документов или единый документ, составленный в произвольной форме (если составление таких документов по установленной форме не предусмотрено законодательством Российской Федерации) и содержащий следующие сведения:
1) о деятельности налогоплательщика (лиц), совершившего контролируемую сделку (группу однородных сделок), связанной с этой сделкой:
перечень лиц (с указанием государств и территорий, налоговыми резидентами которых они являются), с которыми совершена контролируемая сделка, описание контролируемой сделки, ее условий, включая описание методики ценообразования (при ее наличии), условия и сроки осуществления платежей по этой сделке и прочую информацию о сделке;
сведения о функциях лиц, являющихся сторонами сделки (в случае проведения налогоплательщиком функционального анализа), об используемых ими активах, связанных с этой контролируемой сделкой, и о принимаемых ими экономических (коммерческих) рисках, которые налогоплательщик учитывал при ее заключении;
2) в случае использования налогоплательщиком методов, предусмотренных главой 14.3 настоящего Кодекса, следующие сведения об использованных методах:
обоснование причин выбора и способа применения используемого метода;
указание на используемые источники информации;
расчет интервала рыночных цен (интервала рентабельности) по контролируемой сделке с описанием подхода, используемого для выбора сопоставимых сделок;
сумма полученных доходов (прибыли) и (или) сумма произведенных расходов (понесенных убытков) в результате совершения контролируемой сделки, полученной рентабельности;
сведения об экономической выгоде, получаемой от контролируемой сделки лицом, которым совершена эта сделка, в результате приобретения информации, результатов интеллектуальной деятельности, прав на обозначения, индивидуализирующие предприятие, его продукцию, работы и услуги (фирменное наименование, товарные знаки, знаки обслуживания), и других исключительных прав (при наличии соответствующих обстоятельств);
сведения о прочих факторах, которые оказали влияние на цену (рентабельность), примененную в контролируемой сделке, в том числе сведения о рыночной стратегии лица, совершившего контролируемую сделку, если эта рыночная стратегия оказала влияние на цену (рентабельность), примененную в этой контролируемой сделке (при наличии соответствующих обстоятельств);
произведенные налогоплательщиком корректировки налоговой базы и сумм налога в соответствии с пунктом 6 статьи 105.3 настоящего Кодекса (в случае их осуществления).
2. Налогоплательщик вправе предоставить иную информацию, подтверждающую, что коммерческие и (или) финансовые условия контролируемых сделок соответствуют тем, которые имели место в сопоставимых сделках, с учетом произведенных корректировок для обеспечения сопоставимости коммерческих и (или) финансовых условий сопоставляемых сделок, сторонами которых являются лица, не признаваемые взаимозависимыми, с условиями контролируемой сделки.
3. Указанная в пункте 1 настоящей статьи документация может быть истребована у налогоплательщика федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов, не ранее 1 июня года, следующего за календарным годом, в котором совершены контролируемые сделки.
4. Положения пунктов 1 и 2 настоящей статьи не применяются в следующих случаях:
1) если цены применяются в сделках в соответствии с предписаниями антимонопольных органов в соответствии с пунктом 8 статьи 105.3 настоящего Кодекса либо цена является регулируемой и применяется в соответствии со статьей 105.4 настоящего Кодекса;
2) при осуществлении налогоплательщиком сделок с лицами, с которыми он не является взаимозависимым;
3) при сделках с ценными бумагами и финансовыми инструментами срочных сделок, обращающимися на организованном рынке ценных бумаг (с учетом положений главы 25 настоящего Кодекса);
4) при осуществлении сделок, в отношении которых в соответствии с главой 14.6 настоящего Кодекса заключено соглашение о ценообразовании для целей налогообложения.
5. По сделкам, предусмотренным пунктом 4 настоящей статьи, налогоплательщик вправе представить указанную документацию в добровольном порядке.
6. Детальность и основательность представляемой в налоговые органы документации должны быть соразмерны сложности сделки и формированию ее цены (рентабельности сторон сделки).
Положения статьи 105.16 до 1 января 2014 года применяются в случаях, когда сумма доходов по всем контролируемым сделкам, совершенным налогоплательщиком в календарном году с одним лицом (несколькими одними и теми же лицами, являющимися сторонами контролируемых сделок), превышает соответственно:
в 2012 году - 100 млн. рублей; в 2013 году - 80 млн. рублей (пункт 7 статьи 4 Федерального закона от 18.07.2011 N 227-ФЗ).
Статья 105.16. Уведомление о контролируемых сделках
1. Налогоплательщики обязаны уведомлять налоговые органы о совершенных ими в календарном году контролируемых сделках, указанных в статье 105.14 настоящего Кодекса.
2. Сведения о контролируемых сделках указываются в уведомлениях о контролируемых сделках, направляемых налогоплательщиком в налоговый орган по месту его нахождения (месту его жительства) в срок не позднее 20 мая года, следующего за календарным годом, в котором совершены контролируемые сделки. Налогоплательщики, в соответствии со статьей 83 настоящего Кодекса отнесенные к категории крупнейших, представляют указанные в настоящем пункте уведомления в налоговый орган по месту учета в качестве крупнейших налогоплательщиков.
По выбору налогоплательщиков уведомления о контролируемых сделках могут представляться в налоговый орган по установленной форме на бумажном носителе или по установленным форматам в электронном виде.
Форма (форматы) уведомления о контролируемых сделках, а также порядок заполнения формы и порядок представления уведомления о контролируемых сделках в электронном виде утверждаются федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов, по согласованию с Министерством финансов Российской Федерации.
В случае обнаружения неполноты сведений, неточностей либо ошибок в заполнении представленного уведомления о контролируемых сделках налогоплательщик вправе направить уточненное уведомление.
3. Сведения о контролируемых сделках должны содержать следующую информацию:
1) календарный год, за который представляются сведения о совершенных налогоплательщиком контролируемых сделках;
2) предметы сделок;
3) сведения об участниках сделок:
полное наименование организации, а также идентификационный номер налогоплательщика (в случае, если организация состоит на учете в налоговых органах в Российской Федерации);
фамилия, имя, отчество индивидуального предпринимателя и его идентификационный номер налогоплательщика;
фамилия, имя, отчество и гражданство физического лица, не являющегося индивидуальным предпринимателем;
4) сумма полученных доходов и (или) сумма произведенных расходов (понесенных убытков) по контролируемым сделкам с выделением сумм доходов (расходов) по сделкам, цены которых подлежат регулированию.
4. Указанные в пункте 3 настоящей статьи сведения могут быть подготовлены по группе однородных сделок.
5. Налоговый орган, получивший уведомление о контролируемых сделках, в течение 10 дней со дня его получения направляет в электронном виде это уведомление в федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов.
6. В случае, если налоговый орган, проводящий налоговую проверку, обнаружил факты совершения контролируемых сделок, сведения о которых не были представлены в соответствии с пунктом 2 настоящей статьи, указанный налоговый орган самостоятельно извещает федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, о факте выявления контролируемых сделок и направляет полученные им сведения о таких сделках.
О направлении извещения и соответствующих сведений в федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, налоговый орган, проводящий налоговую проверку, обязан уведомить налогоплательщика не позднее 10 дней с даты направления
извещения.
Форма извещения и порядок его направления утверждаются федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов.
7. Направление налоговым органом, проводящим налоговую проверку, полученных им сведений о контролируемых сделках в федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, не является препятствием для продолжения и (или) окончания такой проверки и вынесения решения по результатам рассмотрения материалов налоговой проверки в установленном порядке.
Об особенностях принятия решения о проведении проверки полноты исчисления и уплаты налогов в связи с совершением сделок между взаимозависимыми лицами в порядке, установленном главой 14.5, см. пункт 8 статьи 4 Федерального закона от 18.07.2011 N 227-ФЗ.
Глава 14.5. НАЛОГОВЫЙ КОНТРОЛЬ В СВЯЗИ С СОВЕРШЕНИЕМ СДЕЛОК МЕЖДУ ВЗАИМОЗАВИСИМЫМИ ЛИЦАМИ
Положения статьи 105.17 до 1 января 2014 года применяются в случаях, когда сумма доходов по всем контролируемым сделкам, совершенным налогоплательщиком в календарном году с одним лицом (несколькими одними и теми же лицами, являющимися сторонами контролируемых сделок), превышает соответственно:
в 2012 году - 100 млн. рублей; в 2013 году - 80 млн. рублей (пункт 7 статьи 4 Федерального закона от 18.07.2011 N 227-ФЗ).
Статья 105.17. Проверка федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов, полноты исчисления и уплаты налогов в связи с совершением сделок между взаимозависимыми лицами
1. Проверка полноты исчисления и уплаты налогов в связи с совершением сделок между взаимозависимыми лицами (далее в настоящей главе - проверка) проводится федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов, по месту его нахождения.
Проверка проводится на основании уведомления о контролируемых сделках или извещения территориального налогового органа, проводящего выездную или камеральную проверку налогоплательщика, направленных в соответствии со статьей 105.16 настоящего Кодекса, а также при выявлении контролируемой сделки в результате проведения федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов, повторной выездной налоговой проверки в порядке контроля за деятельностью налогового органа, проводившего проверку.
При проведении проверок федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, вправе проводить мероприятия налогового контроля, установленные статьями 95 - 97 настоящего Кодекса. При этом контроль соответствия цен, примененных в контролируемых сделках, рыночным ценам не может быть предметом выездных и камеральных проверок.
2. Проверка проводится должностными лицами федерального органа исполнительной власти, уполномоченного по контролю и надзору в области налогов и сборов, на основании решения его руководителя (заместителя руководителя) о проведении проверки. Такое решение может быть вынесено не позднее двух лет со дня получения уведомления или извещения, указанных в пункте 1 настоящей статьи.
Федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, не вправе проводить две и более проверки в отношении одной сделки (группы однородных сделок) за один и тот же календарный год. В случае, если у налогоплательщика, являющегося стороной контролируемой сделки (группы однородных сделок), в отношении указанной сделки (группы однородных сделок) за календарный год была осуществлена проверка в соответствии с настоящей статьей и по результатам такой проверки было установлено соответствие условий контролируемой сделки (группы однородных сделок) условиям сделок между лицами, не являющимися взаимозависимыми, в отношении указанной сделки (группы однородных сделок) не могут быть осуществлены проверки у налогоплательщиков, являющихся другими сторонами указанной сделки (группы однородных сделок).
При этом проведение проверки в отношении сделки, совершенной в налоговом периоде, не препятствует проведению выездных и (или) камеральных налоговых проверок за этот же налоговый период.
3. Срок проведения проверки исчисляется со дня вынесения решения о ее проведении и до дня составления справки о проведении такой проверки.
О принятии указанного решения федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, уведомляет налогоплательщика в течение трех дней со дня его принятия.
4. Проверка проводится в срок, не превышающий шесть месяцев. В исключительных случаях указанный срок может быть продлен до 12 месяцев по решению руководителя (заместителя руководителя) федерального органа исполнительной власти, уполномоченного по контролю и надзору в области налогов и сборов.
Основания и порядок продления срока проведения проверки устанавливаются федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов.
В случае необходимости получения информации от иностранных государственных органов, проведения экспертиз и (или) перевода на русский язык документов, представленных налогоплательщиком на иностранном языке, срок проведения проверки может быть продлен дополнительно на срок, не превышающий шесть месяцев, а в случае, если проверка была продлена для получения информации от иностранных государственных органов и в течение шести месяцев федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, не смог получить запрашиваемую информацию, срок продления указанной проверки может быть увеличен на три месяца.
Копия решения о продлении срока проведения проверки направляется налогоплательщику в течение трех дней со дня его принятия.
5. В рамках проверки могут быть проверены контролируемые сделки, совершенные в период, не превышающий трех календарных лет, предшествующих году, в котором вынесено решение о проведении проверки.
Если для определения сопоставимости коммерческих и (или) финансовых условий контролируемых сделок с условиями сопоставляемых сделок между лицами, не являющимися взаимозависимыми, налогоплательщик применил методы, указанные в пункте 1 статьи 105.7 настоящего Кодекса, или их комбинацию, федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, при осуществлении налогового контроля в связи с осуществлением сделок между взаимозависимыми лицами применяет метод (комбинацию методов), примененный (примененную) налогоплательщиком.
Применение иного метода (комбинации методов) возможно в том случае, если федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, докажет, что метод (комбинация методов), примененный (примененная) налогоплательщиком, исходя из условий совершения контролируемой сделки не позволяет определить сопоставимость коммерческих и (или) финансовых условий контролируемой сделки с условиями сопоставляемых сделок между лицами, не являющимися взаимозависимыми.
Федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, не вправе применять в ходе налогового контроля в связи с совершением сделок иные методы, не предусмотренные настоящим разделом.
6. Федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, вправе направить налогоплательщику в порядке, предусмотренном пунктами 1, 2 и 5 статьи 93 настоящего Кодекса, требование о представлении документации, предусмотренной статьей 105.15 настоящего Кодекса, в отношении проверяемой сделки (группы однородных сделок). Истребуемая в соответствии с настоящим пунктом документация представляется налогоплательщиком в течение 30 дней со дня получения соответствующего требования.
7. Должностное лицо федерального органа исполнительной власти, уполномоченного по контролю и надзору в области налогов и сборов, проводящее проверку, вправе истребовать документы (информацию) у
участников проверяемых сделок, располагающих документами (информацией), касающимися (касающейся) этих сделок.
Истребование документов в соответствии с настоящим пунктом производится в порядке, аналогичном порядку истребования документов, установленному статьей 93.1 настоящего Кодекса.
8. В последний день проверки проверяющий обязан составить справку о проведенной проверке, в которой фиксируются предмет и сроки проведения проверки.
Справка о проведенной проверке вручается лицу, в отношении которого проводилась такая проверка, или его представителю под расписку или передается иным способом, свидетельствующим о дате ее получения.
В случае, если налогоплательщик (его представитель) уклоняется от получения справки о проведенной проверке, указанная справка направляется налогоплательщику по почте заказным письмом.
В случае направления справки о проведенной проверке по почте заказным письмом датой ее вручения считается шестой день считая с даты отправки заказного письма.
9. Если по результатам проверки были выявлены факты отклонения цены, примененной в сделке, от рыночной цены, которые привели к занижению суммы налога, в течение двух месяцев со дня составления справки о проведенной проверке уполномоченные должностные лица, проводившие проверку, должны составить в установленной форме акт проверки.
Форма акта проверки и требования к его составлению устанавливаются федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов.
10. Акт проверки подписывается должностными лицами, проводившими проверку, и лицом, в отношении которого проводилась такая проверка, или его представителем.
Об отказе лица, в отношении которого проводилась проверка, или его представителя подписать акт проверки в этом акте делается соответствующая запись.
11. Акт проверки составляется с учетом требований, предусмотренных пунктом 3 статьи 100 настоящего Кодекса. Акт проверки должен содержать также документально подтвержденные факты отклонения цены, примененной в сделке, от рыночной цены в сторону повышения от максимальной предельной цены или в сторону понижения от минимальной предельной цены с учетом соответствующих надбавок к ценам или скидок с цен, а также обоснование того, что это отклонение повлекло занижение суммы налога, и расчет суммы такого занижения.
12. Акт проверки в течение пяти дней с даты этого акта должен быть вручен лицу, в отношении которого проводилась проверка, или его представителю под расписку или передан иным способом, свидетельствующим о дате его получения указанным лицом (его представителем).
В случае, если лицо, в отношении которого проводилась проверка, или его представитель уклоняются от получения акта проверки, этот факт отражается в акте проверки и акт проверки направляется по почте заказным письмом по месту нахождения организации или месту жительства физического лица.
В случае направления акта проверки по почте заказным письмом датой вручения этого акта считается шестой день считая с даты отправки заказного письма.
13. Лицо, в отношении которого проводилась проверка, или его представитель в случае несогласия с фактами, изложенными в акте проверки, а также с выводами и предложениями проверяющих вправе в течение 20 дней со дня получения акта представить в федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, письменные возражения по указанному акту в целом или по его отдельным положениям. При этом указанное лицо вправе приложить к письменным возражениям или в согласованный срок передать в федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, документы (их заверенные копии), подтверждающие обоснованность возражений.
14. Рассмотрение акта, других материалов проверки и письменных возражений по акту, которые представлены налогоплательщиком, а также принятие решения по результатам проверки осуществляется в
порядке, аналогичном порядку рассмотрения материалов налоговой проверки, предусмотренному статьей 101 настоящего Кодекса.
15. Материалы и сведения, полученные федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов, при осуществлении мероприятий налогового контроля в связи с совершением сделки между взаимозависимыми лицами, могут быть использованы при проведении проверки иных лиц, являющихся участниками этой же контролируемой сделки.
Статья 105.18. Симметричные корректировки
1. В случае доначисления налога по итогам проверки федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов, полноты исчисления и уплаты налогов в связи с совершением сделок между взаимозависимыми лицами, исходя из оценки результатов сделки с учетом рыночных цен, цены, на основании которых федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов, осуществлена корректировка налоговой базы и суммы налога, могут быть применены российскими организациями - налогоплательщиками, являющимися другими сторонами контролируемой сделки, при исчислении налогов, указанных в пункте 4 статьи 105.3 настоящего Кодекса.
Такое применение налогоплательщиками, указанными в абзаце первом настоящего пункта, рыночных цен, на основании которых было вынесено решение о доначислении налога по итогам проверки в соответствии со статьей 105.17 настоящего Кодекса, в целях настоящего Кодекса признается симметричной корректировкой.
2. Право на проведение симметричных корректировок другими сторонами контролируемой сделки возникает исключительно в случаях, когда решение федерального органа исполнительной власти, уполномоченного по контролю и надзору в области налогов и сборов, о доначислении налога исполнено лицом, являющимся стороной контролируемой сделки, в отношении которого было вынесено решение о доначислении налога, в части недоимки, указанной в этом решении.
Симметричные корректировки проводятся в порядке, установленном настоящей статьей.
Для целей применения симметричных корректировок не осуществляются корректировки регистров налогового учета и первичных документов.
3. Симметричные корректировки могут быть учтены в налоговых декларациях по налогам, указанным в пункте 4 статьи 105.3 настоящего Кодекса, представленных по итогам того налогового периода, в котором были произведены соответствующие симметричные корректировки.
В случае, если по результатам симметричной корректировки налогоплательщик получает право на возврат налога, применяются правила, установленные настоящим Кодексом в отношении зачета и возврата излишне уплаченных или излишне взысканных сумм налога.
4. Симметричные корректировки осуществляются налогоплательщиком на основе информации, содержащейся в уведомлении о возможности симметричных корректировок, направляемом налогоплательщику федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов.
Форма (форматы) и порядок выдачи уведомления о возможности симметричных корректировок утверждаются федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов, по согласованию с Министерством финансов Российской Федерации.
Федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, передает уведомление о возможности симметричных корректировок налогоплательщику (его законному или уполномоченному представителю) либо направляет данное уведомление по почте заказным письмом или передает в электронном виде по телекоммуникационным каналам связи в течение одного месяца с момента возникновения права у налогоплательщика на проведение симметричных корректировок. В случае обжалования решения о доначислении налога, на основании которого проводятся симметричные корректировки, в судебном порядке указанный срок увеличивается до шести месяцев, если настоящим пунктом не предусмотрено иное.
Течение срока для выдачи или направления налогоплательщику уведомления о возможности симметричных корректировок приостанавливается при получении федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов, информации об обжаловании решения о доначислении налога, на основе которого проводятся симметричные корректировки, в судебном порядке. Такое приостановление действует до момента вступления в силу соответствующего судебного акта. Аналогичный порядок применяется при обжаловании актов арбитражных судов нижестоящих инстанций.
5. При наличии у налогоплательщика информации об исполнении другой стороной по сделке решения о доначислении налога в случаях, предусмотренных статьей 105.17 настоящего Кодекса, и при неполучении уведомления о возможности симметричных корректировок в сроки, указанные в пункте 4 настоящей статьи, налогоплательщик вправе обратиться в федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, с заявлением о выдаче уведомления о возможности симметричных корректировок.
К заявлению о выдаче уведомления о возможности симметричных корректировок должны быть приложены копии документов, подтверждающих информацию о вынесенном решении о доначислении налога и его исполнении.
6. Федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, должен рассмотреть указанное в пункте 5 настоящей статьи заявление и принять в течение 15 дней одно из следующих решений:
1) вынести решение о выдаче уведомления о возможности симметричных корректировок;
2) отказать в выдаче уведомления о возможности симметричных корректировок в связи с несоблюдением порядка подачи заявления или неподтверждением указанной в заявлении информации;
3) проинформировать налогоплательщика о приостановлении сроков для выдачи уведомления о возможности симметричных корректировок в случае обжалования решения о доначислении налога, на основании которого проводятся симметричные корректировки.
7. Налогоплательщик, изъявивший желание произвести корректировку цен на основе уведомления о возможности симметричных корректировок, не вправе оспаривать величину такой корректировки, за исключением случаев ее несоответствия величине, указанной в решении о доначислении налога.
8. В случае, если другие налогоплательщики, участвующие в сделке, произвели симметричные корректировки в соответствии с решением о доначислении налога, а впоследствии такое решение изменено (отменено) или признано недействительным, другие стороны, участвующие в сделке, должны произвести соответствующие обратные корректировки.
Обратные корректировки производятся налогоплательщиками в течение одного месяца на основании уведомлений о необходимости обратных корректировок, полученных от налоговых органов по месту учета. При этом пени в отношении подлежащих уплате сумм налога, увеличенных на основании обратных корректировок, не начисляются.
Форма и порядок выдачи уведомления о необходимости обратных корректировок утверждаются федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов.
К уведомлению о необходимости обратных корректировок прилагается расчет обратных корректировок, составленный в произвольной форме, а также копия соответствующего судебного акта, отменяющего (изменяющего) или признающего недействительным первоначальное решение о доначислении налога или соответствующие судебные акты.
Налоговый орган производит зачет (возврат) суммы излишне уплаченного налога стороне контролируемой сделки, в отношении которой было вынесено решение о доначислении налога, только после проведения обратных корректировок и уплаты налога другой стороной контролируемой сделки.
9. Федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, не вправе ссылаться на отсутствие документов или истечение срока их хранения при зачете (возврате) сумм налога, указанных в уточненной декларации, представленной налогоплательщиком
по итогам проведения симметричных или обратных корректировок на основе соответствующего уведомления.
О реализации главы 14.6 НК РФ см. Письмо ФНС РФ от 12.01.2012 N ОА-4-13/85@.
Глава 14.6. СОГЛАШЕНИЕ О ЦЕНООБРАЗОВАНИИ ДЛЯ ЦЕЛЕЙ НАЛОГООБЛОЖЕНИЯ
Статья 105.19. Общие положения о соглашении о ценообразовании для целей налогообложения
1. Российская организация - налогоплательщик, отнесенный в соответствии со статьей 83 настоящего Кодекса к категории крупнейших налогоплательщиков (далее в настоящей главе - налогоплательщик), вправе обратиться в федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, с заявлением о заключении соглашения о ценообразовании для целей налогообложения (далее также - соглашение о ценообразовании).
2. Соглашение о ценообразовании представляет собой соглашение между налогоплательщиком и федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов, о порядке определения цен и (или) применения методов ценообразования в контролируемых сделках для целей налогообложения в течение срока его действия в целях обеспечения соблюдения положения пункта 1 статьи 105.3 настоящего Кодекса.
3. Предметом соглашения о ценообразовании являются:
1) виды и (или) перечни контролируемых сделок и товаров (работ, услуг), в отношении которых заключается соглашение;
2) порядок определения цен и (или) описание и порядок применения методик (формул) ценообразования для целей налогообложения;
3) перечень источников информации, используемых при определении соответствия цен, примененных в сделках, условиям соглашения;
4) срок действия соглашения;
5) перечень, порядок и сроки представления документов, подтверждающих исполнение условий соглашения о ценообразовании.
4. Иные условия соглашения о ценообразовании, помимо указанных в пункте 3 настоящей статьи, могут быть установлены по соглашению сторон.
Статья 105.20. Стороны соглашения о ценообразовании
1. Сторонами соглашения о ценообразовании являются налогоплательщик и федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, в лице его руководителя (заместителя руководителя), если иное не предусмотрено пунктом 2 настоящей статьи.
2. В случае, если заключение соглашения о ценообразовании предусматривается в отношении внешнеторговой сделки, хотя бы одна сторона которой является налоговым резидентом иностранного государства, с которым заключен договор (соглашение) об избежании двойного налогообложения, налогоплательщик вправе обратиться в федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, с заявлением о заключении такого соглашения о ценообразовании с участием уполномоченного органа исполнительной власти такого иностранного государства в порядке, устанавливаемом Министерством финансов Российской Федерации.
3. В случае совершения однородных контролируемых сделок между несколькими российскими взаимозависимыми организациями (группой налогоплательщиков) с указанными организациями может быть заключено многостороннее соглашение о ценообразовании. При этом условия указанного соглашения распространяются на всю группу налогоплательщиков, его заключивших.
При заключении соглашения о ценообразовании, изменении условий и проведении проверки
исполнения условий соглашения о ценообразовании в порядке, установленном соответственно статьями 105.22, 105.23 настоящего Кодекса, общие интересы группы налогоплательщиков может представлять одна организация из группы налогоплательщиков, полномочия которой подтверждаются доверенностями, выданными в порядке, установленном законодательством Российской Федерации.
4. Налогоплательщик, заключивший соглашение о ценообразовании, вправе уведомить лиц, с которыми совершаются сделки, о факте заключения такого соглашения и об установленном в нем порядке определения цены, применяемой для целей налогообложения.
Статья 105.21. Срок действия соглашения о ценообразовании
1. Соглашение о ценообразовании может быть заключено по одной либо нескольким сделкам (группе однородных сделок), имеющим один и тот же предмет, на срок, не превышающий трех лет.
При этом действие соглашения о ценообразовании может быть распространено на период, истекший с 1-го числа календарного года, в котором налогоплательщик обратился в федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, с заявлением о заключении соглашения до дня вступления в силу указанного соглашения. (в ред. Федерального закона от 16.11.2011 N 321-ФЗ)
2. Налогоплательщик при соблюдении им всех условий соглашения о ценообразовании вправе обратиться в федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, с заявлением о продлении срока действия соглашения о ценообразовании.
3. Соглашение о ценообразовании может быть продлено по соглашению сторон не более чем на два года в порядке, предусмотренном статьей 105.22 настоящего Кодекса.
4. Соглашение о ценообразовании вступает в силу с 1 января календарного года, следующего за годом, в котором оно было подписано, если иное не предусмотрено непосредственно указанным соглашением.
Статья 105.22. Порядок заключения соглашения о ценообразовании
1. К заявлению налогоплательщика о заключении соглашения о ценообразовании, представленному налогоплательщиком в федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, прилагаются:
1) проект соглашения о ценообразовании;
2) документы о деятельности налогоплательщика, связанной с контролируемыми сделками, а также о контролируемых сделках, в отношении которых налогоплательщиком предлагается заключить соглашение о ценообразовании;
3) копии учредительных документов налогоплательщика;
4) копия свидетельства о государственной регистрации налогоплательщика;
5) копия свидетельства о постановке на учет налогоплательщика в налоговом органе по месту его нахождения на территории Российской Федерации;
6) бухгалтерская отчетность налогоплательщика за последний отчетный период;
7) документ, подтверждающий уплату заявителем государственной пошлины за рассмотрение федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов, заявления о заключении соглашения о ценообразовании;
8) иные документы, содержащие информацию, имеющую значение при заключении соглашения о ценообразовании.
2. Документы, перечисленные в пункте 1 настоящей статьи, представляются в федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, в произвольной форме, если иная форма не установлена законодательством Российской Федерации.
3. Федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, вправе запрашивать у налогоплательщика другие, не предусмотренные пунктом 1 настоящей статьи документы, необходимые для целей соглашения о ценообразовании.
4. Федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, рассматривает представленные налогоплательщиком в соответствии с пунктами 1 - 3 настоящей статьи заявление и другие документы в срок не более шести месяцев со дня их получения. Указанный срок может быть продлен до девяти месяцев.
Основания и порядок продления срока рассмотрения представленных налогоплательщиком документов устанавливаются федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов.
5. По результатам рассмотрения документов, представленных налогоплательщиком в соответствии с пунктами 1 - 3 настоящей статьи, федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов, принимается одно из следующих решений:
1) решение о заключении соглашения о ценообразовании;
2) мотивированное решение об отказе от заключения такого соглашения;
3) решение о необходимости доработки проекта соглашения, в котором федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, предлагает налогоплательщику доработать в соответствии с требованиями настоящего Кодекса и повторно представить проект соглашения о ценообразовании и документы, указанные в подпункте 2 пункта 1 настоящей статьи.
6. Соответствующее решение о заключении (об отказе в заключении, о необходимости доработки проекта соглашения) соглашения о ценообразовании (с указанием места, даты и времени подписания соглашения о ценообразовании в случае принятия решения о заключении соглашения о ценообразовании) направляется налогоплательщику (уполномоченному представителю налогоплательщика) в течение пяти дней с даты принятия такого решения.
7. При повторном представлении проекта соглашения о ценообразовании и документов на основании решения, предусмотренного подпунктом 3 пункта 5 настоящей статьи:
1) государственная пошлина, предусмотренная подпунктом 7 пункта 1 настоящей статьи, не взимается;
2) федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов, решение принимается в течение трех месяцев.
8. Основаниями для принятия решения об отказе от заключения соглашения о ценообразовании, в частности, являются:
1) непредставление или представление не в полном объеме документов, предусмотренных пунктом 1 настоящей статьи;
2) неуплата или неполная уплата государственной пошлины;
3) мотивированный вывод о том, что в результате применения предложенного налогоплательщиком в проекте соглашения о ценообразовании порядка определения цен и (или) методов ценообразования не будет обеспечиваться исполнение положений пункта 1 статьи 105.3 настоящего Кодекса.
9. Решение об отказе в заключении соглашения о ценообразовании может быть обжаловано в суд в соответствии с законодательством Российской Федерации.
10. Копия соглашения о ценообразовании, заключенного с налогоплательщиком, направляется федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов, в течение трех дней со дня подписания этого соглашения в налоговый орган по месту учета налогоплательщика в качестве крупнейшего налогоплательщика.
11. Заявление налогоплательщика о заключении соглашения о ценообразовании, представленное налогоплательщиком в федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, может быть отозвано указанным налогоплательщиком. При этом уплаченная сумма государственной пошлины, предусмотренной подпунктом 7 пункта 1 настоящей статьи, не возвращается.
12. Соглашение о ценообразовании может быть изменено в порядке, предусмотренном настоящей статьей.
Статья 105.23. Проверка исполнения соглашения о ценообразовании
1. Проверка исполнения налогоплательщиком соглашения о ценообразовании осуществляется федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов, в соответствии с порядком, предусмотренным главой 14.5 настоящего Кодекса.
2. В случае, если налогоплательщиком были соблюдены условия соглашения о ценообразовании (в том числе при установлении этого обстоятельства по итогам проверки, указанной в пункте 1 настоящей статьи), федеральный орган исполнительной власти, уполномоченный по контролю и надзору в области налогов и сборов, не вправе принимать решение о доначислении налогов, пеней и штрафов в отношении тех контролируемых сделок, цены по которым (методы их определения) были согласованы в соглашении о ценообразовании.
Статья 105.24. Порядок прекращения соглашения о ценообразовании
1. Соглашение о ценообразовании прекращается по истечении срока его действия либо может быть прекращено до истечения такого срока в случаях, предусмотренных настоящей статьей.
2. Действие соглашения о ценообразовании прекращается досрочно по решению руководителя (заместителя руководителя) федерального органа исполнительной власти, уполномоченного по контролю и надзору в области налогов и сборов, при нарушении налогоплательщиком соглашения о ценообразовании в течение срока его действия, повлекшем за собой неполную уплату налогов и выявленном в ходе проведения проверки в порядке, предусмотренном главой 14.5 настоящего Кодекса.
Соглашение о ценообразовании также может быть расторгнуто досрочно по соглашению сторон или по решению суда.
3. Решение федерального органа исполнительной власти, уполномоченного по контролю и надзору в области налогов и сборов, о прекращении соглашения о ценообразовании, вручается налогоплательщику (его представителю) под расписку или передается иным способом, свидетельствующим о дате его получения налогоплательщиком (его представителем), либо направляется налогоплательщику по почте заказным письмом в течение пяти дней со дня принятия соответствующего решения.
Решение о прекращении соглашения о ценообразовании, направленное налогоплательщику по почте заказным письмом, считается полученным по истечении шести дней со дня направления такого заказного письма.
Копия указанного решения в те же сроки направляется в налоговый орган по месту учета этого налогоплательщика в качестве крупнейшего налогоплательщика.
4. Решение федерального органа исполнительной власти, уполномоченного по контролю и надзору в области налогов и сборов, о прекращении соглашения о ценообразовании может быть обжаловано налогоплательщиком в арбитражный суд в порядке, установленном арбитражным процессуальным законодательством Российской Федерации.
5. Уплата суммы налога, пеней и штрафа осуществляется только в случае, если прекращение соглашения о ценообразовании вследствие неисполнения (нарушения) его условий повлекло занижение суммы налога.
Статья 105.25. Стабильность условий соглашения о ценообразовании
1. Условия соглашения о ценообразовании остаются неизменными в случае изменения законодательства о налогах и сборах в части регулирования отношений, возникающих при заключении
соглашения о ценообразовании, внесении в него изменений и прекращении его действия.
2. В случае иных изменений законодательства Российской Федерации о налогах и сборах и законодательства Российской Федерации о таможенном деле, влияющих на деятельность налогоплательщика, стороны соглашения имеют право внести в текст соглашения о ценообразовании соответствующие изменения.
Раздел VI. НАЛОГОВЫЕ ПРАВОНАРУШЕНИЯ И ОТВЕТСТВЕННОСТЬ ЗА ИХ СОВЕРШЕНИЕ
Поскольку в силу глав 15, 16 и 18 НК РФ в соответствующих случаях субъектами ответственности являются сами организации, а не их должностные лица, привлечение последних к административной ответственности не исключает привлечения организаций к ответственности, установленной НК РФ (Постановление Пленума ВАС РФ от 27.01.2003 N 2).
Глава 15. ОБЩИЕ ПОЛОЖЕНИЯ ОБ ОТВЕТСТВЕННОСТИ ЗА СОВЕРШЕНИЕ НАЛОГОВЫХ ПРАВОНАРУШЕНИЙ
Статья 106. Понятие налогового правонарушения
Налоговым правонарушением признается виновно совершенное противоправное (в нарушение законодательства о налогах и сборах) деяние (действие или бездействие) налогоплательщика, налогового агента и иных лиц, за которое настоящим Кодексом установлена ответственность. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
Статья 107. Лица, подлежащие ответственности за совершение налоговых правонарушений
1. Ответственность за совершение налоговых правонарушений несут организации и физические лица в случаях, предусмотренных главами 16 и 18 настоящего Кодекса. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
2. Физическое лицо может быть привлечено к ответственности за совершение налоговых правонарушений с шестнадцатилетнего возраста. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
Статья 108. Общие условия привлечения к ответственности за совершение налогового правонарушения
1. Никто не может быть привлечен к ответственности за совершение налогового правонарушения иначе, как по основаниям и в порядке, которые предусмотрены настоящим Кодексом.
2. Никто не может быть привлечен повторно к ответственности за совершение одного и того же налогового правонарушения. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
3. Основанием для привлечения лица к ответственности за нарушение законодательства о налогах и сборах является установление факта совершения данного нарушения решением налогового органа, вступившим в силу. (п. 3 в ред. Федерального закона от 29.12.2009 N 383-ФЗ)
4. Привлечение организации к ответственности за совершение налогового правонарушения не освобождает ее должностных лиц при наличии соответствующих оснований от административной, уголовной или иной ответственности, предусмотренной законами Российской Федерации.
5. Привлечение лица к ответственности за совершение налогового правонарушения не освобождает его от обязанности уплатить (перечислить) причитающиеся суммы налога (сбора) и пени. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2006 N 137-ФЗ)
6. Лицо считается невиновным в совершении налогового правонарушения, пока его виновность не будет доказана в предусмотренном федеральным законом порядке. Лицо, привлекаемое к ответственности, не обязано доказывать свою невиновность в совершении налогового правонарушения. Обязанность по доказыванию обстоятельств, свидетельствующих о факте налогового правонарушения и виновности лица в
его совершении, возлагается на налоговые органы. Неустранимые сомнения в виновности лица, привлекаемого к ответственности, толкуются в пользу этого лица. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 04.11.2005 N 137-ФЗ)
7. Ответственность за нарушения законодательства о налогах и сборах, допущенные в связи с выполнением договора инвестиционного товарищества, несет управляющий товарищ, ответственный за ведение налогового учета.
Ответственность за неисполнение обязанности по уплате налога на прибыль организаций, налога на доходы физических лиц с прибыли (дохода), приходящейся на долю участника договора инвестиционного товарищества, несет соответствующий участник такого договора, если иное не установлено настоящим Кодексом. (п. 7 введен Федеральным законом от 28.11.2011 N 336-ФЗ)
Статья 109. Обстоятельства, исключающие привлечение лица к ответственности за совершение налогового правонарушения
Лицо не может быть привлечено к ответственности за совершение налогового правонарушения при наличии хотя бы одного из следующих обстоятельств:
1) отсутствие события налогового правонарушения;
2) отсутствие вины лица в совершении налогового правонарушения;
3) совершение деяния, содержащего признаки налогового правонарушения, физическим лицом, не достигшим к моменту совершения деяния шестнадцатилетнего возраста;
4) истечение сроков давности привлечения к ответственности за совершение налогового правонарушения.
Статья 110. Формы вины при совершении налогового правонарушения
1. Виновным в совершении налогового правонарушения признается лицо, совершившее противоправное деяние умышленно или по неосторожности.
2. Налоговое правонарушение признается совершенным умышленно, если лицо, его совершившее, осознавало противоправный характер своих действий (бездействия), желало либо сознательно допускало наступление вредных последствий таких действий (бездействия).
3. Налоговое правонарушение признается совершенным по неосторожности, если лицо, его совершившее, не осознавало противоправного характера своих действий (бездействия) либо вредного характера последствий, возникших вследствие этих действий (бездействия), хотя должно было и могло это осознавать.
4. Вина организации в совершении налогового правонарушения определяется в зависимости от вины ее должностных лиц либо ее представителей, действия (бездействие) которых обусловили совершение данного налогового правонарушения.
Статья 111. Обстоятельства, исключающие вину лица в совершении налогового правонарушения
1. Обстоятельствами, исключающими вину лица в совершении налогового правонарушения, признаются:
1) совершение деяния, содержащего признаки налогового правонарушения, вследствие стихийного бедствия или других чрезвычайных и непреодолимых обстоятельств (указанные обстоятельства устанавливаются наличием общеизвестных фактов, публикаций в средствах массовой информации и иными способами, не нуждающимися в специальных средствах доказывания); (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
2) совершение деяния, содержащего признаки налогового правонарушения, налогоплательщиком - физическим лицом, находившимся в момент его совершения в состоянии, при котором это лицо не могло отдавать себе отчета в своих действиях или руководить ими вследствие болезненного состояния
(указанные обстоятельства доказываются предоставлением в налоговый орган документов, которые по смыслу, содержанию и дате относятся к тому налоговому периоду, в котором совершено налоговое правонарушение); (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
3) выполнение налогоплательщиком (плательщиком сбора, налоговым агентом) письменных разъяснений о порядке исчисления, уплаты налога (сбора) или по иным вопросам применения законодательства о налогах и сборах, данных ему либо неопределенному кругу лиц финансовым, налоговым или другим уполномоченным органом государственной власти (уполномоченным должностным лицом этого органа) в пределах его компетенции (указанные обстоятельства устанавливаются при наличии соответствующего документа этого органа, по смыслу и содержанию относящегося к налоговым периодам, в которых совершено налоговое правонарушение, независимо от даты издания такого документа).
Положение настоящего подпункта не применяется в случае, если указанные письменные разъяснения основаны на неполной или недостоверной информации, представленной налогоплательщиком (плательщиком сбора, налоговым агентоо( � (пп. 3 в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
4) иные обстоятельства, которые могут быть признаны судом или налоговым органом, рассматривающим дело, исключающими вину лица в совершении налогового правонарушения. (пп. 4 введен Федеральным законом от 27.07.2006 N 137-ФЗ)
2. При наличии обстоятельств, указанных в пункте 1 настоящей статьи, лицо не подлежит ответственности за совершение налогового правонарушения.
Статья 112. Обстоятельства, смягчающие и отягчающие ответственность за совершение налогового правонарушения
1. Обстоятельствами, смягчающими ответственность за совершение налогового правонарушения, признаются:
1) совершение правонарушения вследствие стечения тяжелых личных или семейных обстоятельств;
2) совершение правонарушения под влиянием угрозы или принуждения либо в силу материальной, служебной или иной зависимости;
2.1) тяжелое материальное положение физического лица, привлекаемого к ответственности за совершение налогового правонарушения; (пп. 2.1 введен Федеральным законом от 27.07.2006 N 137-ФЗ)
3) иные обстоятельства, которые судом или налоговым органом, рассматривающим дело, могут быть признаны смягчающими ответственность. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 04.11.2005 N 137-ФЗ)
2. Обстоятельством, отягчающим ответственность, признается совершение налогового правонарушения лицом, ранее привлекаемым к ответственности за аналогичное правонарушение.
3. Лицо, с которого взыскана налоговая санкция, считается подвергнутым этой санкции в течение 12 месяцев с момента вступления в законную силу решения суда или налогового органа. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
4. Обстоятельства, смягчающие или отягчающие ответственность за совершение налогового правонарушения, устанавливаются судом или налоговым органом, рассматривающим дело, и учитываются при применении налоговых санкций. (п. 4 введен Федеральным законом от 09.07.1999 N 154-ФЗ, в ред. Федеральных законов от 04.11.2005 N 137-ФЗ, от 27.07.2006 N 137-ФЗ)
О конституционно-правовом смысле статьи 113 см. Постановление Конституционного Суда РФ от 14.07.2005 N 9-П.
Статья 113. Срок давности привлечения к ответственности за совершение налогового правонарушения (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
1. Лицо не может быть привлечено к ответственности за совершение налогового правонарушения, если со дня его совершения либо со следующего дня после окончания налогового периода, в течение которого было совершено это правонарушение, и до момента вынесения решения о привлечении к ответственности истекли три года (срок давности). (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
Исчисление срока давности со дня совершения налогового правонарушения применяется в отношении всех налоговых правонарушений, кроме предусмотренных статьями 120 и 122 настоящего Кодекса.
Исчисление срока давности со следующего дня после окончания соответствующего налогового периода применяется в отношении налоговых правонарушений, предусмотренных статьями 120 и 122 настоящего Кодекса.
1.1. Течение срока давности привлечения к ответственности приостанавливается, если лицо, привлекаемое к ответственности за налоговое правонарушение, активно противодействовало проведению выездной налоговой проверки, что стало непреодолимым препятствием для ее проведения и определения налоговыми органами сумм налогов, подлежащих уплате в бюджетную систему Российской Федерации.
Течение срока давности привлечения к ответственности считается приостановленным со дня составления акта, предусмотренного пунктом 3 статьи 91 настоящего Кодекса. В этом случае течение срока давности привлечения к ответственности возобновляется со дня, когда прекратили действие обстоятельства, препятствующие проведению выездной налоговой проверки, и вынесено решение о возобновлении выездной налоговой проверки. (п. 1.1 введен Федеральным законом от 27.07.2006 N 137-ФЗ)
2. Исключен. - Федеральный закон от 09.07.1999 N 154-ФЗ.
Статья 114. Налоговые санкции
1. Налоговая санкция является мерой ответственности за совершение налогового правонарушения.
2. Налоговые санкции устанавливаются и применяются в виде денежных взысканий (штрафов) в размерах, предусмотренных главами 16 и 18 настоящего Кодекса. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
3. При наличии хотя бы одного смягчающего ответственность обстоятельства размер штрафа подлежит уменьшению не меньше, чем в два раза по сравнению с размером, установленным соответствующей статьей настоящего Кодекса. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
4. При наличии обстоятельства, предусмотренного пунктом 2 статьи 112, размер штрафа увеличивается на 100 процентов. (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
5. При совершении одним лицом двух и более налоговых правонарушений налоговые санкции взыскиваются за каждое правонарушение в отдельности без поглощения менее строгой санкции более строгой.
6. Сумма штрафа, взыскиваемого с налогоплательщика, плательщика сбора или налогового агента за налоговое правонарушение, повлекшее задолженность по налогу (сбору), подлежит перечислению со счетов соответственно налогоплательщика, плательщика сбора или налогового агента только после перечисления в полном объеме этой суммы задолженности и соответствующих пеней в очередности, установленной гражданским законодательством Российской Федерации. (п. 6 в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
7. Утратил силу с 1 января 2007 года. - Федеральный закон от 27.07.2006 N 137-ФЗ.
Статья 115. Срок давности взыскания штрафов (в ред. Федеральных законов от 27.07.2006 N 137-ФЗ, от 29.11.2010 N 324-ФЗ)
1. Налоговые органы могут обратиться в суд с заявлением о взыскании штрафов с организации и индивидуального предпринимателя в порядке и сроки, которые предусмотрены статьями 46 и 47 настоящего Кодекса, с физического лица, не являющегося индивидуальным предпринимателем, в порядке и сроки, которые предусмотрены статьей 48 настоящего Кодекса. (в ред. Федерального закона от 29.11.2010 N 324-ФЗ)
Заявление о взыскании штрафа с организации или индивидуального предпринимателя в случаях, предусмотренных подпунктами 1 - 3 пункта 2 статьи 45 настоящего Кодекса, может быть подано налоговым органом в течение шести месяцев после истечения срока исполнения требования об уплате штрафа. Пропущенный по уважительной причине срок подачи указанного заявления может быть восстановлен судом. (в ред. Федерального закона от 29.11.2010 N 324-ФЗ) (п. 1 в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
2. В случае отказа в возбуждении или прекращения уголовного дела, но при наличии налогового правонарушения срок подачи заявления исчисляется со дня получения налоговым органом постановления об отказе в возбуждении или о прекращении уголовного дела. (в ред. Федерального закона от 29.11.2010 N 324-ФЗ)
Налоговые санкции за нарушение законодательства о налогах и сборах, по которым решение налогового органа было вынесено до дня вступления в силу Федерального закона от 27.07.2010 N 229-ФЗ, взимаются в порядке, действовавшем до дня вступления в силу указанного Федерального закона (пункт 12 статьи 10 Федерального закона от 27.07.2010 N 229-ФЗ).
О взыскании налоговых санкций за налоговое правонарушение или иное нарушение законодательства о налогах и сборах, совершенное до дня вступления в силу Федерального закона от 27.07.2010 N 229-ФЗ см. пункт 13 статьи 10 указанного Федерального закона.
Поскольку в силу глав 15, 16 и 18 НК РФ в соответствующих случаях субъектами ответственности являются сами организации, а не их должностные лица, привлечение последних к административной ответственности не исключает привлечения организаций к ответственности, установленной НК РФ (Постановление Пленума ВАС РФ от 27.01.2003 N 2).
Глава 16. ВИДЫ НАЛОГОВЫХ ПРАВОНАРУШЕНИЙ И ОТВЕТСТВЕННОСТЬ ЗА ИХ СОВЕРШЕНИЕ
Статья 116. Нарушение порядка постановки на учет в налоговом органе
(в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
КонсультантПлюс: примечание. По вопросу, касающемуся административной ответственности должностных лиц за нарушение срока
постановки на учет в налоговом органе, см. статью 15.3 Кодекса РФ об административных правонарушениях, который вступил в силу 1 июля 2002 года.
1. Нарушение налогоплательщиком установленного настоящим Кодексом срока подачи заявления о постановке на учет в налоговом органе по основаниям, предусмотренным настоящим Кодексом,
влечет взыскание штрафа в размере 10 тысяч рублей.
2. Ведение деятельности организацией или индивидуальным предпринимателем без постановки на учет в налоговом органе по основаниям, предусмотренным настоящим Кодексом,
влечет взыскание штрафа в размере 10 процентов от доходов, полученных в течение указанного времени в результате такой деятельности, но не менее 40 тысяч рублей.
Статья 117. Утратила силу. - Федеральный закон от 27.07.2010 N 229-ФЗ.
Статья 118. Нарушение срока представления сведений об открытии и закрытии счета в банке
КонсультантПлюс: примечание.
По вопросу, касающемуся административной ответственности должностных лиц за нарушение срока представления сведений об открытии и о закрытии счета в банке или иной кредитной организации, см. статью 15.4 Кодекса РФ об административных правонарушениях, который вступил в силу 1 июля 2002 года.
1. Нарушение налогоплательщиком установленного настоящим Кодексом срока представления в налоговый орган информации об открытии или закрытии им счета в каком-либо банке (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
влечет взыскание штрафа в размере пяти тысяч рублей.
2. Исключен. - Федеральный закон от 09.07.1999 N 154-ФЗ.
3. Положения настоящей статьи применяются также в отношении участника договора инвестиционного товарищества - управляющего товарища, ответственного за ведение налогового учета, нарушившего установленный настоящим Кодексом срок представления в налоговый орган информации об открытии или о закрытии им счета инвестиционного товарищества в каком-либо банке. (п. 3 введен Федеральным законом от 28.11.2011 N 336-ФЗ)
Статья 119. Непредставление налоговой декларации (расчета финансового результата инвестиционного товарищества) (в ред. Федерального закона от 28.11.2011 N 336-ФЗ)
(в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
КонсультантПлюс: примечание. По вопросу, касающемуся административной ответственности должностных лиц за нарушение срока
представления налоговой декларации, см. статью 15.5 Кодекса РФ об административных правонарушениях, который вступил в силу 1 июля 2002 года.
1. Непредставление налогоплательщиком в установленный законодательством о налогах и сборах срок налоговой декларации в налоговый орган по месту учета
влечет взыскание штрафа в размере 5 процентов неуплаченной суммы налога, подлежащей уплате (доплате) на основании этой декларации, за каждый полный или неполный месяц со дня, установленного для ее представления, но не более 30 процентов указанной суммы и не менее 1 000 рублей.
2. Непредставление управляющим товарищем, ответственным за ведение налогового учета, расчета финансового результата инвестиционного товарищества в налоговый орган по месту учета в установленный законодательством о налогах и сборах срок
влечет взыскание штрафа в размере 1 000 рублей за каждый полный или неполный месяц со дня, установленного для его представления. (п. 2 введен Федеральным законом от 28.11.2011 N 336-ФЗ)
Статья 119.1. Нарушение установленного способа представления налоговой декларации (расчета)
(введена Федеральным законом от 27.07.2010 N 229-ФЗ)
Несоблюдение порядка представления налоговой декларации (расчета) в электронном виде в случаях, предусмотренных настоящим Кодексом,
влечет взыскание штрафа в размере 200 рублей.
Статья 119.2. Представление в налоговый орган управляющим товарищем, ответственным за ведение налогового учета, расчета финансового результата инвестиционного товарищества, содержащего недостоверные сведения
(введена Федеральным законом от 28.11.2011 N 336-ФЗ)
1. Представление в налоговый орган управляющим товарищем, ответственным за ведение налогового учета, расчета финансового результата инвестиционного товарищества, содержащего
недостоверные сведения,
влечет взыскание штрафа в размере сорока тысяч рублей.
2. Те же деяния, совершенные умышленно,
влекут взыскание штрафа в размере восьмидесяти тысяч рублей.
Статья 120. Грубое нарушение правил учета доходов и расходов и объектов налогообложения
КонсультантПлюс: примечание. По вопросу, касающемуся административной ответственности должностных лиц за грубое нарушение
правил ведения бухгалтерского учета и представления бухгалтерской отчетности, см. статью 15.11 Кодекса РФ об административных правонарушениях.
В соответствии с Определением Конституционного Суда РФ от 18.01.2001 N 6-О положения пунктов 1 и 3 статьи 120 и пункта 1 статьи 122, определяющие недостаточно разграниченные между собой составы налоговых правонарушений, не могут применяться одновременно в качестве основания привлечения к ответственности за совершение одних и тех же неправомерных действий.
1. Грубое нарушение организацией правил учета доходов и (или) расходов и (или) объектов налогообложения, если эти деяния совершены в течение одного налогового периода, при отсутствии признаков налогового правонарушения, предусмотренного пунктом 2 настоящей статьи, (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
влечет взыскание штрафа в размере десяти тысяч рублей. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
2. Те же деяния, если они совершены в течение более одного налогового периода, (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
влекут взыскание штрафа в размере тридцати тысяч рублей. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
В соответствии с Определением Конституционного Суда РФ от 18.01.2001 N 6-О положения пунктов 1 и 3 статьи 120 и пункта 1 статьи 122, определяющие недостаточно разграниченные между собой составы налоговых правонарушений, не могут применяться одновременно в качестве основания привлечения к ответственности за совершение одних и тех же неправомерных действий.
3. Те же деяния, если они повлекли занижение налоговой базы, (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
влекут взыскание штрафа в размере двадцати процентов от суммы неуплаченного налога, но не менее сорока тысяч рублей. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Под грубым нарушением правил учета доходов и расходов и объектов налогообложения для целей настоящей статьи понимается отсутствие первичных документов, или отсутствие счетов-фактур, или регистров бухгалтерского учета или налогового учета, систематическое (два раза и более в течение календарного года) несвоевременное или неправильное отражение на счетах бухгалтерского учета, в регистрах налогового учета и в отчетности хозяйственных операций, денежных средств, материальных ценностей, нематериальных активов и финансовых вложений налогоплательщика. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2010 N 229-ФЗ)
4. Исключен. - Федеральный закон от 09.07.1999 N 154-ФЗ.
Статья 121. Исключена. - Федеральный закон от 09.07.1999 N 154-ФЗ.
Статья 122. Неуплата или неполная уплата сумм налога (сбора) (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
О применении пункта 1 статьи 122 см. определение Конституционного Суда РФ от 04.07.2002 N 202-О.
В соответствии с Определением Конституционного Суда РФ от 18.01.2001 N 6-О положения пунктов 1 и 3 статьи 120 и пункта 1 статьи 122, определяющие недостаточно разграниченные между собой составы налоговых правонарушений, не могут применяться одновременно в качестве основания привлечения к ответственности за совершение одних и тех же неправомерных действий.
1. Неуплата или неполная уплата сумм налога (сбора) в результате занижения налоговой базы, иного неправильного исчисления налога (сбора) или других неправомерных действий (бездействия), если такое деяние не содержит признаков налогового правонарушения, предусмотренного статьей 129.3 настоящего Кодекса, (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2006 N 137-ФЗ, от 18.07.2011 N 227-ФЗ)
влечет взыскание штрафа в размере 20 процентов от неуплаченной суммы налога (сбора). (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
2. Утратил силу. - Таможенный кодекс РФ от 28.05.2003 N 61-ФЗ.
3. Деяния, предусмотренные пунктом 1 настоящей статьи, совершенные умышленно, (в ред. Таможенного кодекса РФ от 28.05.2003 N 61-ФЗ)
влекут взыскание штрафа в размере 40 процентов от неуплаченной суммы налога (сбора). (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2006 N 137-ФЗ)
4. Не признается правонарушением неуплата или неполная уплата ответственным участником консолидированной группы налогоплательщиков сумм налога на прибыль организаций по консолидированной группе налогоплательщиков в результате занижения налоговой базы, иного неправильного исчисления налога на прибыль организаций по консолидированной группе налогоплательщиков или других неправомерных действий (бездействия), если они вызваны сообщением недостоверных данных (несообщением данных), повлиявших на полноту уплаты налога, иным участником консолидированной группы налогоплательщиков, привлеченным к ответственности в соответствии со статьей 122.1 настоящего Кодекса. (п. 4 введен Федеральным законом от 16.11.2011 N 321-ФЗ)
Статья 122.1. Сообщение участником консолидированной группы налогоплательщиков ответственному участнику этой группы недостоверных данных (несообщение данных), приведшее к неуплате или неполной уплате налога на прибыль организаций ответственным участником
(введена Федеральным законом от 16.11.2011 N 321-ФЗ)
1. Сообщение участником консолидированной группы налогоплательщиков ответственному участнику этой группы недостоверных данных (несообщение данных), приведшее к неуплате или неполной уплате налога на прибыль организаций по консолидированной группе налогоплательщиков ее ответственным участником, влечет взыскание штрафа в размере 20 процентов от неуплаченной суммы налога.
2. Деяния, предусмотренные пунктом 1 настоящей статьи, совершенные умышленно, влекут взыскание штрафа в размере 40 процентов от неуплаченной суммы налога.
Статья 123. Невыполнение налоговым агентом обязанности по удержанию и (или) перечислению налогов
Неправомерное неудержание и (или) неперечисление (неполное удержание и (или) перечисление) в установленный настоящим Кодексом срок сумм налога, подлежащего удержанию и перечислению налоговым агентом, (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2010 N 229-ФЗ)
влечет взыскание штрафа в размере 20 процентов от суммы, подлежащей удержанию и (или) перечислению. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2010 N 229-ФЗ)
Статья 124. Утратила силу. - Федеральный закон от 30.12.2001 N 196-ФЗ.
Статья 125. Несоблюдение порядка владения, пользования и (или) распоряжения имуществом, на которое наложен арест или в отношении которого налоговым органом приняты обеспечительные меры в виде залога (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Несоблюдение установленного настоящим Кодексом порядка владения, пользования и (или) распоряжения имуществом, на которое наложен арест или в отношении которого налоговым органом приняты обеспечительные меры в виде залога, (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2010 N 229-ФЗ)
влечет взыскание штрафа в размере 30 тысяч рублей. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Статья 126. Непредставление налоговому органу сведений, необходимых для осуществления налогового контроля (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
КонсультантПлюс: примечание. По вопросу, касающемуся административной ответственности за непредставление сведений,
необходимых для осуществления налогового контроля, см. статью 15.6 Кодекса РФ об административных правонарушениях, который вступил в силу 1 июля 2002 года.
1. Непредставление в установленный срок налогоплательщиком (плательщиком сбора, налоговым агентом) в налоговые органы документов и (или) иных сведений, предусмотренных настоящим Кодексом и иными актами законодательства о налогах и сборах, если такое деяние не содержит признаков налоговых правонарушений, предусмотренных статьями 119 и 129.4 настоящего Кодекса, (в ред. Федеральных законов от 27.07.2006 N 137-ФЗ, от 18.07.2011 N 227-ФЗ)
влечет взыскание штрафа в размере 200 рублей за каждый непредставленный документ. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ) (п. 1 введен Федеральным законом от 09.07.1999 N 154-ФЗ)
2. Непредставление налоговому органу сведений о налогоплательщике, выразившееся в отказе организации предоставить имеющиеся у нее документы, предусмотренные настоящим Кодексом, со сведениями о налогоплательщике по запросу налогового органа, а равно иное уклонение от предоставления таких документов либо предоставление документов с заведомо недостоверными сведениями, если такое деяние не содержит признаков нарушения законодательства о налогах и сборах, предусмотренного статьей 135.1 настоящего Кодекса, (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
влечет взыскание штрафа в размере десяти тысяч рублей. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
3. Утратил силу. - Федеральный закон от 30.12.2001 N 196-ФЗ.
Статья 127. Исключена. - Федеральный закон от 09.07.1999 N 154-ФЗ.
Статья 128. Ответственность свидетеля
Неявка либо уклонение от явки без уважительных причин лица, вызываемого по делу о налоговом правонарушении в качестве свидетеля,
влечет взыскание штрафа в размере тысячи рублей. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
Неправомерный отказ свидетеля от дачи показаний, а равно дача заведомо ложных показаний (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
влечет взыскание штрафа в размере трех тысяч рублей. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
Статья 129. Отказ эксперта, переводчика или специалиста от участия в проведении налоговой проверки, дача заведомо ложного заключения или осуществление заведомо ложного перевода
1. Отказ эксперта, переводчика или специалиста от участия в проведении налоговой проверки
влечет взыскание штрафа в размере 500 рублей.
2. Дача экспертом заведомо ложного заключения или осуществление переводчиком заведомо ложного перевода
влечет взыскание штрафа в размере 5 000 рублей. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Статья 129.1. Неправомерное несообщение сведений налоговому органу
(введена Федеральным законом от 09.07.1999 N 154-ФЗ)
1. Неправомерное несообщение (несвоевременное сообщение) лицом сведений, которые в соответствии с настоящим Кодексом это лицо должно сообщить налоговому органу, при отсутствии признаков налогового правонарушения, предусмотренного статьей 126 настоящего Кодекса,
влечет взыскание штрафа в размере 5 000 рублей. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
2. Те же деяния, совершенные повторно в течение календарного года,
влекут взыскание штрафа в размере 20 000 рублей. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Статья 129.2. Нарушение порядка регистрации объектов игорного бизнеса
(введена Федеральным законом от 27.07.2006 N 137-ФЗ)
1. Нарушение установленного настоящим Кодексом порядка регистрации в налоговых органах игровых столов, игровых автоматов, касс тотализатора, касс букмекерской конторы либо порядка регистрации изменений количества названных объектов -
влечет взыскание штрафа в трехкратном размере ставки налога на игорный бизнес, установленной для соответствующего объекта налогообложения.
2. Те же деяния, совершенные более одного раза, -
влекут взыскание штрафа в шестикратном размере ставки налога на игорный бизнес, установленной для соответствующего объекта налогообложения.
О порядке привлечения к ответственности за налоговое правонарушение, предусмотренное статьей 129.3, см. пункт 9 статьи 4 Федерального закона от 18.07.2011 N 227-ФЗ.
Статья 129.3. Неуплата или неполная уплата сумм налога в результате применения в целях налогообложения в контролируемых сделках коммерческих и (или) финансовых условий, не сопоставимых с коммерческими и (или) финансовыми условиями сделок между лицами, не являющимися взаимозависимыми
(введена Федеральным законом от 18.07.2011 N 227-ФЗ)
1. Неуплата или неполная уплата налогоплательщиком сумм налога в результате применения в целях налогообложения в контролируемых сделках коммерческих и (или) финансовых условий, не сопоставимых с коммерческими и (или) финансовыми условиями сделок между лицами, не являющимися взаимозависимыми,
влечет взыскание штрафа в размере 40 процентов от неуплаченной суммы налога, но не менее 30 000 рублей.
2. Налогоплательщик освобождается от ответственности, предусмотренной настоящей статьей, при условии представления им федеральному органу исполнительной власти, уполномоченному по контролю и
надзору в области налогов и сборов, документации, обосновывающей рыночный уровень примененных цен по контролируемым сделкам, в соответствии с порядком, установленным статьей 105.15 настоящего Кодекса, или в соответствии с порядком, установленным соглашением о ценообразовании для целей налогообложения.
Статья 129.4. Неправомерное непредставление уведомления о контролируемых сделках, представление недостоверных сведений в уведомлении о контролируемых сделках
(введена Федеральным законом от 18.07.2011 N 227-ФЗ)
Неправомерное непредставление в установленный срок налогоплательщиком в налоговый орган уведомления о контролируемых сделках, совершенных в календарном году, или представление налогоплательщиком в налоговый орган уведомления о контролируемых сделках, содержащего недостоверные сведения,
влечет взыскание штрафа в размере 5 000 рублей.
Глава 17. ИЗДЕРЖКИ, СВЯЗАННЫЕ С ОСУЩЕСТВЛЕНИЕМ НАЛОГОВОГО КОНТРОЛЯ
Статья 130. Утратила силу с 1 января 2007 года. - Федеральный закон от 27.07.2006 N 137-ФЗ.
Статья 131. Выплата сумм, причитающихся свидетелям, переводчикам, специалистам, экспертам и понятым
1. Свидетелям, переводчикам, специалистам, экспертам и понятым возмещаются понесенные ими в связи с явкой в налоговый орган расходы на проезд, расходы на наем жилого помещения и дополнительные расходы, связанные с проживанием вне места постоянного жительства (суточные). (в ред. Федерального закона от 09.03.2010 N 20-ФЗ)
2. Переводчики, специалисты и эксперты получают вознаграждение за работу, выполненную ими по поручению налогового органа, если эта работа не входит в круг их служебных обязанностей.
3. За работниками, вызываемыми в налоговый орган в качестве свидетелей, сохраняется за время их отсутствия на работе в связи с явкой в налоговый орган заработная плата по основному месту работы.
Абзац исключен. - Федеральный закон от 09.07.1999 N 154-ФЗ.
4. Суммы, причитающиеся свидетелям, переводчикам, специалистам, экспертам и понятым, выплачиваются налоговым органом по выполнении ими своих обязанностей.
Порядок выплаты и размеры сумм, подлежащих выплате, устанавливаются Правительством Российской Федерации и финансируются из федерального бюджета. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
Поскольку в силу глав 15, 16 и 18 НК РФ в соответствующих случаях субъектами ответственности являются сами организации, а не их должностные лица, привлечение последних к административной ответственности не исключает привлечения организаций к ответственности, установленной НК РФ (Постановление Пленума ВАС РФ от 27.01.2003 N 2).
Глава 18. ВИДЫ НАРУШЕНИЙ БАНКОМ ОБЯЗАННОСТЕЙ, ПРЕДУСМОТРЕННЫХ ЗАКОНОДАТЕЛЬСТВОМ О НАЛОГАХ И СБОРАХ,
И ОТВЕТСТВЕННОСТЬ ЗА ИХ СОВЕРШЕНИЕ
Статья 132. Нарушение банком порядка открытия счета налогоплательщику
(в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
КонсультантПлюс: примечание. По вопросу, касающемуся административной ответственности должностных лиц банка или иной
кредитной организации за нарушение порядка открытия счета налогоплательщику, см. ст. 15.7 Кодекса РФ об административных правонарушениях.
1. Открытие банком счета организации, индивидуальному предпринимателю, нотариусу, занимающемуся частной практикой, или адвокату, учредившему адвокатский кабинет, без предъявления этим лицом свидетельства (уведомления) о постановке на учет в налоговом органе, а равно открытие счета при наличии у банка решения налогового органа о приостановлении операций по счетам этого лица (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
влекут взыскание штрафа в размере 20 тысяч рублей. (в ред. Федерального закона от 26.11.2008 N 224-ФЗ)
КонсультантПлюс: примечание. По вопросу, касающемуся административной ответственности граждан и должностных лиц за
непредставление сведений, необходимых для осуществления налогового контроля, см. часть 1 статьи 15.6 Кодекса РФ об административных правонарушениях.
2. Несообщение в установленный срок банком налоговому органу сведений об открытии или закрытии счета, об изменении реквизитов счета организации, индивидуальному предпринимателю, нотариусу, занимающемуся частной практикой, или адвокату, учредившему адвокатский кабинет, (в ред. Федеральных законов от 27.07.2006 N 137-ФЗ, от 26.11.2008 N 224-ФЗ)
влечет взыскание штрафа в размере 40 тысяч рублей. (в ред. Федерального закона от 26.11.2008 N 224-ФЗ)
КонсультантПлюс: примечание. По вопросу, касающемуся административной ответственности должностных лиц банка или иной
кредитной организации за нарушение срока исполнения поручения о перечислении налога или сбора (взноса), см. статью 15.8 Кодекса РФ об административных правонарушениях.
Статья 133. Нарушение срока исполнения поручения о перечислении налога (сбора), авансового платежа, пеней, штрафа
(в ред. Федерального закона от 26.11.2008 N 224-ФЗ)
Нарушение банком установленного настоящим Кодексом срока исполнения поручения налогоплательщика (плательщика сбора) или налогового агента, местной администрации или организации федеральной почтовой связи о перечислении налога (сбора), авансового платежа, пеней, штрафа влечет взыскание штрафа в размере одной стопятидесятой ставки рефинансирования Центрального банка Российской Федерации, но не более 0,2 процента за каждый календарный день просрочки.
Статья 134. Неисполнение банком решения налогового органа о приостановлении операций по счетам налогоплательщика, плательщика сбора или налогового агента (в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
КонсультантПлюс: примечание. По вопросу, касающемуся административной ответственности должностных лиц банка или иной
кредитной организации за неисполнение решения о приостановлении операций по счетам налогоплательщика, плательщика сбора или налогового агента, см. статью 15.9 Кодекса РФ об административных правонарушениях.
Исполнение банком при наличии у него решения налогового органа о приостановлении операций по счетам налогоплательщика, плательщика сбора или налогового агента его поручения на перечисление средств, не связанного с исполнением обязанностей по уплате налога (авансового платежа), сбора, пеней, штрафа либо иного платежного поручения, имеющего в соответствии с законодательством Российской Федерации преимущество в очередности исполнения перед платежами в бюджетную систему Российской Федерации (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2006 N 137-ФЗ, от 26.11.2008 N 224-ФЗ)
влечет взыскание штрафа в размере 20 процентов от суммы, перечисленной в соответствии с поручением налогоплательщика, плательщика сбора или налогового агента, но не более суммы задолженности, а при отсутствии задолженности - в размере 20 тысяч рублей.
(в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 26.11.2008 N 224-ФЗ, от 27.07.2010 N 229-ФЗ)
Статья 135. Неисполнение банком поручения налогового органа о перечислении налога, авансового платежа, сбора, пеней, штрафа (в ред. Федеральных законов от 27.07.2006 N 137-ФЗ, от 26.11.2008 N 224-ФЗ)
(в ред. Федерального закона от 09.07.1999 N 154-ФЗ)
Положения пунктов 1 и 2 статьи 135, устанавливающие ответственность за различные правонарушения, составы которых недостаточно между собой разграничены, являются по существу такими же, как положения, по которым Конституционным Судом РФ ранее было вынесено Постановление, сохраняющее свою силу, и не могут трактоваться как создающие возможность неоднократного привлечения банков к ответственности за одно и то же нарушение, т.е. не могут одновременно применяться судами, что, однако, не исключает возможность их применения в отдельности на основе оценки фактических обстоятельств дела (Определение Конституционного Суда РФ от 06.12.2001 N 257-О).
По вопросу, касающемуся конституционности норм, устанавливающих ответственность за различные правонарушения, составы которых недостаточно между собой разграничены, см. также Постановление Конституционного Суда РФ от 15.07.1999 N 11-П, Определение Конституционного Суда РФ от 18.01.2001 N 6-О.
1. Неправомерное неисполнение банком в установленный настоящим Кодексом срок поручения налогового органа о перечислении налога, авансового платежа, сбора, пеней, штрафа (в ред. Федеральных законов от 27.07.2006 N 137-ФЗ, от 26.11.2008 N 224-ФЗ)
влечет взыскание штрафа в размере одной стопятидесятой ставки рефинансирования Центрального банка Российской Федерации, но не более 0,2 процента за каждый календарный день просрочки. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
2. Совершение банком действий по созданию ситуации отсутствия денежных средств на счете налогоплательщика, плательщика сбора или налогового агента, в отношении которых в банке находится поручение налогового органа, (в ред. Федеральных законов от 27.07.2006 N 137-ФЗ, от 26.11.2008 N 224-ФЗ)
влечет взыскание штрафа в размере 30 процентов не поступившей в результате таких действий суммы.
Статья 135.1. Непредставление банком справок (выписок) по операциям и счетам в налоговый орган
(в ред. Федерального закона от 26.11.2008 N 224-ФЗ)
Непредставление банком справок о наличии счетов в банке и (или) об остатках денежных средств на счетах, выписок по операциям на счетах в налоговый орган в соответствии с пунктом 2 статьи 86 настоящего Кодекса и (или) несообщение об остатках денежных средств на счетах, операции по которым приостановлены, в соответствии с пунктом 5 статьи 76 настоящего Кодекса, а также представление справок (выписок) с нарушением срока или справок (выписок), содержащих недостоверные сведения, влечет взыскание штрафа в размере 20 тысяч рублей. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Статья 135.2. Нарушение банком обязанностей, связанных с электронными денежными средствами
(введена Федеральным законом от 27.06.2011 N 162-ФЗ)
1. Предоставление права организации, индивидуальному предпринимателю, нотариусу, занимающемуся частной практикой, или адвокату, учредившему адвокатский кабинет, использовать корпоративное электронное средство платежа для переводов электронных денежных средств без предъявления этим лицом свидетельства (уведомления) о постановке на учет в налоговом органе, а равно предоставление указанного права при наличии у банка решения налогового органа о приостановлении переводов электронных денежных средств этого лица
влекут взыскание штрафа в размере 20 тысяч рублей.
2. Несообщение в установленный срок банком налоговому органу сведений о предоставлении (прекращении) права организации, индивидуальному предпринимателю, нотариусу, занимающемуся частной практикой, или адвокату, учредившему адвокатский кабинет, использовать корпоративные электронные средства платежа для переводов электронных денежных средств, об изменении реквизитов корпоративного электронного средства платежа
влечет взыскание штрафа в размере 40 тысяч рублей.
3. Исполнение банком при наличии у него решения налогового органа о приостановлении переводов электронных денежных средств налогоплательщика, плательщика сбора или налогового агента его поручения на перевод электронных денежных средств, не связанного с исполнением обязанностей по уплате налога (авансового платежа), сбора, пеней, штрафа,
влечет взыскание штрафа в размере 20 процентов суммы, перечисленной в соответствии с поручением налогоплательщика, плательщика сбора или налогового агента, но не более суммы задолженности, а при отсутствии задолженности - в размере 20 тысяч рублей.
4. Неправомерное неисполнение банком в установленный настоящим Кодексом срок поручения налогового органа на перевод электронных денежных средств
влечет взыскание штрафа в размере одной стопятидесятой ставки рефинансирования Центрального банка Российской Федерации, но не более 0,2 процента за каждый календарный день просрочки.
5. Совершение банком действий по созданию ситуации отсутствия остатка электронных денежных средств налогоплательщика, плательщика сбора или налогового агента, в отношении которого в банке находится поручение налогового органа,
влечет взыскание штрафа в размере 30 процентов не поступившей в результате таких действий суммы.
6. Непредставление банком справок об остатках электронных денежных средств и о переводах электронных денежных средств в налоговый орган в соответствии с пунктом 2 статьи 86 настоящего Кодекса и (или) несообщение об остатках электронных денежных средств, переводы которых приостановлены, в соответствии с пунктом 5 статьи 76 настоящего Кодекса, а также представление справок с нарушением установленного срока или справок, содержащих недостоверные сведения,
влекут взыскание штрафа в размере 10 тысяч рублей.
Статья 136. Порядок взыскания с банков штрафов и пеней
(в ред. Федерального закона от 27.06.2011 N 162-ФЗ)
Штрафы, указанные в статьях 132 - 135.2, взыскиваются в порядке, аналогичном предусмотренному настоящим Кодексом порядку взыскания санкций за налоговые правонарушения.
Раздел VII. ОБЖАЛОВАНИЕ АКТОВ НАЛОГОВЫХ ОРГАНОВ И ДЕЙСТВИЙ ИЛИ БЕЗДЕЙСТВИЯ ИХ ДОЛЖНОСТНЫХ ЛИЦ
Глава 19. ПОРЯДОК ОБЖАЛОВАНИЯ АКТОВ НАЛОГОВЫХ ОРГАНОВ И ДЕЙСТВИЙ ИЛИ БЕЗДЕЙСТВИЯ ИХ ДОЛЖНОСТНЫХ ЛИЦ
Статья 137 подлежит применению в соответствии с конституционно-правовым смыслом, выявленным в Определении Конституционного Суда РФ от 04.12.2003 N 418-О.
Статья 137. Право на обжалование
Каждое лицо имеет право обжаловать акты налоговых органов ненормативного характера, действия или бездействие их должностных лиц, если по мнению этого лица такие акты, действия или бездействие нарушают его права. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2006 N 137-ФЗ)
Нормативные правовые акты налоговых органов могут быть обжалованы в порядке, предусмотренном
федеральным законодательством.
Статья 138 подлежит применению в соответствии с конституционно-правовым смыслом, выявленным в определении Конституционного Суда РФ от 04.12.2003 N 418-О.
Статья 138. Порядок обжалования
1. Акты налоговых органов, действия или бездействие их должностных лиц могут быть обжалованы в вышестоящий налоговый орган (вышестоящему должностному лицу) или в суд.
Подача жалобы в вышестоящий налоговый орган (вышестоящему должностному лицу) не исключает права на одновременную или последующую подачу аналогичной жалобы в суд, если иное не предусмотрено статьей 101.2 настоящего Кодекса. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
Постановлением Президиума ВАС РФ от 04.10.2005 N 7445/05 разъяснено, что налогоплательщик вправе оспорить нормативный правовой акт, принятый налоговым органом, несмотря на то что у него имеется возможность оспорить в судебном порядке конкретные действия налоговых органов, основанные на положениях такого акта.
2. Судебное обжалование актов (в том числе нормативных) налоговых органов, действий или бездействия их должностных лиц организациями и индивидуальными предпринимателями производится путем подачи искового заявления в арбитражный суд в соответствии с арбитражным процессуальным законодательством.
Участник консолидированной группы налогоплательщиков вправе оспорить в суде решение налогового органа в части привлечения его к ответственности за совершение налогового правонарушения. Об обращении в арбитражный суд и о принятых в связи с этим судебных актах обратившийся участник консолидированной группы налогоплательщиков извещает остальных участников этой группы. (абзац введен Федеральным законом от 16.11.2011 N 321-ФЗ)
Судебное обжалование актов (в том числе нормативных) налоговых органов, действий или бездействия их должностных лиц физическими лицами, не являющимися индивидуальными предпринимателями, производится путем подачи искового заявления в суд общей юрисдикции в соответствии с законодательством об обжаловании в суд неправомерных действий государственных органов и должностных лиц.
3. В случае обжалования актов налоговых органов, действий их должностных лиц в суд по заявлению налогоплательщика (плательщика сборов, налогового агента) исполнение обжалуемых актов, совершение обжалуемых действий могут быть приостановлены судом в порядке, установленном соответствующим процессуальным законодательством Российской Федерации.
В случае обжалования актов налоговых органов, действий их должностных лиц в вышестоящий налоговый орган по заявлению налогоплательщика (плательщика сборов, налогового агента) исполнение обжалуемых актов, совершение обжалуемых действий могут быть приостановлены по решению вышестоящего налогового органа. (п. 3 введен Федеральным законом от 27.07.2006 N 137-ФЗ)
Статья 139. Порядок и сроки подачи жалобы в вышестоящий налоговый орган или вышестоящему должностному лицу
1. Жалоба на акт налогового органа, действия или бездействие его должностного лица подается соответственно в вышестоящий налоговый орган или вышестоящему должностному лицу этого органа.
2. Жалоба в вышестоящий налоговый орган (вышестоящему должностному лицу) подается, если иное не предусмотрено настоящим Кодексом, в течение трех месяцев со дня, когда лицо узнало или должно было узнать о нарушении своих прав. К жалобе могут быть приложены обосновывающие ее документы. (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2006 N 137-ФЗ)
В случае пропуска по уважительной причине срока подачи жалобы этот срок по заявлению лица, подающего жалобу, может быть восстановлен соответственно вышестоящим должностным лицом
налогового органа или вышестоящим налоговым органом.
Апелляционная жалоба на решение налогового органа о привлечении к ответственности за совершение налогового правонарушения или решение об отказе в привлечении к ответственности за совершение налогового правонарушения подается до момента вступления в силу обжалуемого решения. (абзац введен Федеральным законом от 27.07.2006 N 137-ФЗ)
Жалоба на вступившее в законную силу решение налогового органа о привлечении к ответственности за совершение налогового правонарушения или решение об отказе в привлечении к ответственности за совершение налогового правонарушения, которое не было обжаловано в апелляционном порядке, подается в течение одного года с момента вынесения обжалуемого решения. (абзац введен Федеральным законом от 27.07.2006 N 137-ФЗ)
3. Жалоба подается в письменной форме соответствующему налоговому органу или должностному лицу, если иное не предусмотрено настоящим пунктом. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
Апелляционная жалоба на соответствующее решение налогового органа подается в вынесший это решение налоговый орган, который обязан в течение трех дней со дня поступления указанной жалобы направить ее со всеми материалами в вышестоящий налоговый орган. (абзац введен Федеральным законом от 27.07.2006 N 137-ФЗ)
4. Лицо, подавшее жалобу в вышестоящий налоговый орган или вышестоящему должностному лицу, до принятия решения по этой жалобе может ее отозвать на основании письменного заявления.
Отзыв жалобы лишает подавшее ее лицо права на подачу повторной жалобы по тем же основаниям в тот же налоговый орган или тому же должностному лицу.
Повторная подача жалобы в вышестоящий налоговый орган или вышестоящему должностному лицу производится в сроки, предусмотренные пунктом 2 настоящей статьи.
Глава 20. РАССМОТРЕНИЕ ЖАЛОБЫ И ПРИНЯТИЕ РЕШЕНИЯ ПО НЕЙ
Статья 140. Рассмотрение жалобы вышестоящим налоговым органом или вышестоящим должностным лицом
1. Жалоба рассматривается вышестоящим налоговым органом (вышестоящим должностным лицом). (в ред. Федеральных законов от 09.07.1999 N 154-ФЗ, от 27.07.2006 N 137-ФЗ)
2. По итогам рассмотрения жалобы на акт налогового органа вышестоящий налоговый орган (вышестоящее должностное лицо) вправе:
1) оставить жалобу без удовлетворения;
2) отменить акт налогового органа; (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
3) отменить решение и прекратить производство по делу о налоговом правонарушении;
4) изменить решение или вынести новое решение.
По итогам рассмотрения жалобы на действия или бездействие должностных лиц налоговых органов вышестоящий налоговый орган (вышестоящее должностное лицо) вправе вынести решение по существу.
По итогам рассмотрения апелляционной жалобы на решение вышестоящий налоговый орган вправе: (абзац введен Федеральным законом от 27.07.2006 N 137-ФЗ)
1) оставить решение налогового органа без изменения, а жалобу - без удовлетворения; (пп. 1 введен Федеральным законом от 27.07.2006 N 137-ФЗ)
2) отменить или изменить решение налогового органа полностью или в части и принять по делу новое решение; (пп. 2 введен Федеральным законом от 27.07.2006 N 137-ФЗ)
3) отменить решение налогового органа и прекратить производство по делу. (пп. 3 введен Федеральным законом от 27.07.2006 N 137-ФЗ)
3. Решение налогового органа (должностного лица) по жалобе принимается в течение одного месяца со дня ее получения. Указанный срок может быть продлен руководителем (заместителем руководителя) налогового органа для получения документов (информации), необходимых для рассмотрения жалобы, у нижестоящих налоговых органов, но не более чем на 15 дней. О принятом решении в течение трех дней со дня его принятия сообщается в письменной форме лицу, подавшему жалобу. (п. 3 в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
Статья 141. Последствия подачи жалобы
1. Подача жалобы в вышестоящий налоговый орган (вышестоящему должностному лицу) не приостанавливает исполнения обжалуемого акта или действия, за исключением случаев, предусмотренных настоящим Кодексом.
2. Если налоговый орган (должностное лицо), рассматривающий жалобу, имеет достаточные основания полагать, что обжалуемые акт или действие не соответствуют законодательству Российской Федерации, указанный налоговый орган вправе полностью или частично приостановить исполнение обжалуемых акта или действия. Решение о приостановлении исполнения акта (действия) принимается руководителем налогового органа, принявшим такой акт, либо вышестоящим налоговым органом. О принятом решении в течение трех дней со дня его принятия сообщается в письменной форме лицу, подавшему жалобу. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Статья 142. Рассмотрение жалоб, поданных в суд
Жалобы (исковые заявления) на акты налоговых органов, действия или бездействие их должностных лиц, поданные в суд, рассматриваются и разрешаются в порядке, установленном гражданским процессуальным, арбитражным процессуальным законодательством и иными федеральными законами.
Президент Российской Федерации
Б.ЕЛЬЦИН Москва, Кремль
31 июля 1998 года
N 146-ФЗ
5 августа 2000 года N 117-ФЗ
НАЛОГОВЫЙ КОДЕКС РОССИЙСКОЙ ФЕДЕРАЦИИ
ЧАСТЬ ВТОРАЯ
Принят Государственной Думой
19 июля 2000 года
Одобрен Советом Федерации
26 июля 2000 года
Часть первая Налогового кодекса РФ введена в информационный банк отдельным документом
Список изменяющих документов (в ред. Федеральных законов от 05.08.2000 N 118-ФЗ,
от 29.12.2000 N 166-ФЗ, от 30.05.2001 N 71-ФЗ, от 06.08.2001 N 110-ФЗ, от 07.08.2001 N 118-ФЗ, от 08.08.2001 N 126-ФЗ, от 27.11.2001 N 148-ФЗ,
от 29.11.2001 N 158-ФЗ, от 28.12.2001 N 179-ФЗ (ред. 31.12.2002), от 29.12.2001 N 187-ФЗ, от 31.12.2001 N 198-ФЗ, от 29.05.2002 N 57-ФЗ,
от 24.07.2002 N 104-ФЗ, от 24.07.2002 N 110-ФЗ (ред. 31.12.2002), от 25.07.2002 N 116-ФЗ, от 27.12.2002 N 182-ФЗ, от 31.12.2002 N 187-ФЗ, от 31.12.2002 N 190-ФЗ, от 31.12.2002 N 191-ФЗ, от 31.12.2002 N 193-ФЗ, от 31.12.2002 N 196-ФЗ, от 06.05.2003 N 51-ФЗ, от 22.05.2003 N 55-ФЗ,
Таможенного кодекса РФ от 28.05.2003 N 61-ФЗ, Федеральных законов от 06.06.2003 N 65-ФЗ,
от 23.06.2003 N 78-ФЗ, от 30.06.2003 N 86-ФЗ, от 07.07.2003 N 105-ФЗ, от 07.07.2003 N 110-ФЗ, от 07.07.2003 N 117-ФЗ, от 11.11.2003 N 139-ФЗ, от 11.11.2003 N 147-ФЗ, от 11.11.2003 N 148-ФЗ, от 08.12.2003 N 163-ФЗ, от 23.12.2003 N 178-ФЗ, от 05.04.2004 N 16-ФЗ, от 29.06.2004 N 58-ФЗ, от 30.06.2004 N 60-ФЗ, от 30.06.2004 N 62-ФЗ, от 20.07.2004 N 65-ФЗ, от 20.07.2004 N 66-ФЗ, от 20.07.2004 N 70-ФЗ, от 28.07.2004 N 83-ФЗ, от 28.07.2004 N 84-ФЗ, от 28.07.2004 N 86-ФЗ, от 29.07.2004 N 95-ФЗ,
от 18.08.2004 N 102-ФЗ, от 20.08.2004 N 103-ФЗ, от 20.08.2004 N 105-ФЗ, от 20.08.2004 N 107-ФЗ, от 20.08.2004 N 108-ФЗ, от 20.08.2004 N 109-ФЗ, от 20.08.2004 N 110-ФЗ, от 20.08.2004 N 112-ФЗ, от 22.08.2004 N 122-ФЗ, от 04.10.2004 N 124-ФЗ, от 02.11.2004 N 127-ФЗ, от 29.11.2004 N 141-ФЗ, от 28.12.2004 N 183-ФЗ, от 29.12.2004 N 203-ФЗ, от 29.12.2004 N 204-ФЗ, от 29.12.2004 N 208-ФЗ, от 30.12.2004 N 212-ФЗ, от 18.05.2005 N 50-ФЗ,
от 03.06.2005 N 55-ФЗ, от 06.06.2005 N 58-ФЗ, от 18.06.2005 N 62-ФЗ, от 18.06.2005 N 63-ФЗ, от 18.06.2005 N 64-ФЗ, от 29.06.2005 N 68-ФЗ, от 30.06.2005 N 71-ФЗ, от 30.06.2005 N 74-ФЗ, от 01.07.2005 N 78-ФЗ,
от 18.07.2005 N 90-ФЗ, от 21.07.2005 N 93-ФЗ, от 21.07.2005 N 101-ФЗ, от 21.07.2005 N 106-ФЗ, от 21.07.2005 N 107-ФЗ, от 22.07.2005 N 117-ФЗ, от 22.07.2005 N 118-ФЗ, от 22.07.2005 N 119-ФЗ, от 20.10.2005 N 131-ФЗ, от 05.12.2005 N 155-ФЗ, от 06.12.2005 N 158-ФЗ, от 20.12.2005 N 168-ФЗ, от 31.12.2005 N 201-ФЗ, от 31.12.2005 N 205-ФЗ, от 10.01.2006 N 16-ФЗ,
от 28.02.2006 N 28-ФЗ, от 13.03.2006 N 39-ФЗ, от 03.06.2006 N 73-ФЗ, от 03.06.2006 N 75-ФЗ, от 30.06.2006 N 93-ФЗ, от 18.07.2006 N 119-ФЗ,
от 26.07.2006 N 134-ФЗ, от 27.07.2006 N 137-ФЗ, от 27.07.2006 N 144-ФЗ, от 27.07.2006 N 151-ФЗ, от 27.07.2006 N 153-ФЗ, от 16.10.2006 N 160-ФЗ, от 03.11.2006 N 175-ФЗ, от 03.11.2006 N 176-ФЗ, от 03.11.2006 N 177-ФЗ, от 03.11.2006 N 178-ФЗ, от 10.11.2006 N 191-ФЗ, от 04.12.2006 N 201-ФЗ,
от 05.12.2006 N 208-ФЗ, от 18.12.2006 N 232-ФЗ, от 29.12.2006 N 244-ФЗ, от 29.12.2006 N 257-ФЗ, от 30.12.2006 N 268-ФЗ, от 30.12.2006 N 276-ФЗ,
от 23.03.2007 N 38-ФЗ, от 16.05.2007 N 75-ФЗ, от 16.05.2007 N 76-ФЗ, от 16.05.2007 N 77-ФЗ, от 17.05.2007 N 83-ФЗ, от 17.05.2007 N 84-ФЗ,
от 17.05.2007 N 85-ФЗ, от 19.07.2007 N 195-ФЗ, от 24.07.2007 N 216-ФЗ, от 30.10.2007 N 239-ФЗ, от 30.10.2007 N 240-ФЗ, от 04.11.2007 N 255-ФЗ, от 08.11.2007 N 257-ФЗ, от 08.11.2007 N 258-ФЗ, от 08.11.2007 N 261-ФЗ, от 29.11.2007 N 284-ФЗ, от 29.11.2007 N 285-ФЗ, от 01.12.2007 N 310-ФЗ, от 04.12.2007 N 324-ФЗ, от 04.12.2007 N 332-ФЗ, от 06.12.2007 N 333-ФЗ, от 30.04.2008 N 55-ФЗ, от 26.06.2008 N 103-ФЗ, от 30.06.2008 N 108-ФЗ, от 22.07.2008 N 121-ФЗ, от 22.07.2008 N 135-ФЗ, от 22.07.2008 N 142-ФЗ,
от 22.07.2008 N 155-ФЗ, от 22.07.2008 N 158-ФЗ (ред. 21.11.2011), от 23.07.2008 N 160-ФЗ, от 13.10.2008 N 172-ФЗ, от 24.11.2008 N 205-ФЗ, от 24.11.2008 N 208-ФЗ, от 24.11.2008 N 209-ФЗ, от 26.11.2008 N 224-ФЗ, от 01.12.2008 N 225-ФЗ, от 04.12.2008 N 251-ФЗ, от 22.12.2008 N 263-ФЗ, от 22.12.2008 N 264-ФЗ, от 22.12.2008 N 272-ФЗ, от 25.12.2008 N 281-ФЗ, от 25.12.2008 N 282-ФЗ, от 30.12.2008 N 305-ФЗ, от 30.12.2008 N 311-ФЗ, от 30.12.2008 N 313-ФЗ, от 30.12.2008 N 314-ФЗ, от 30.12.2008 N 323-ФЗ, от 14.03.2009 N 36-ФЗ, от 28.04.2009 N 67-ФЗ, от 03.06.2009 N 117-ФЗ,
от 03.06.2009 N 120-ФЗ, от 28.06.2009 N 125-ФЗ, от 17.07.2009 N 145-ФЗ, от 17.07.2009 N 161-ФЗ, от 17.07.2009 N 165-ФЗ, от 18.07.2009 N 188-ФЗ,
от 19.07.2009 N 201-ФЗ, от 19.07.2009 N 202-ФЗ (ред. 27.12.2009), от 19.07.2009 N 204-ФЗ, от 19.07.2009 N 205-ФЗ, от 24.07.2009 N 209-ФЗ, от 24.07.2009 N 213-ФЗ, от 27.09.2009 N 220-ФЗ, от 30.10.2009 N 242-ФЗ, от 09.11.2009 N 253-ФЗ, от 23.11.2009 N 261-ФЗ, от 25.11.2009 N 275-ФЗ, от 25.11.2009 N 276-ФЗ, от 25.11.2009 N 281-ФЗ, от 28.11.2009 N 282-ФЗ, от 28.11.2009 N 283-ФЗ, от 28.11.2009 N 284-ФЗ, от 28.11.2009 N 287-ФЗ, от 17.12.2009 N 316-ФЗ, от 17.12.2009 N 318-ФЗ, от 27.12.2009 N 368-ФЗ, от 27.12.2009 N 374-ФЗ, от 27.12.2009 N 379-ФЗ, от 05.04.2010 N 41-ФЗ,
от 05.04.2010 N 50-ФЗ, от 30.04.2010 N 69-ФЗ, от 08.05.2010 N 83-ФЗ, от 19.05.2010 N 86-ФЗ, от 02.06.2010 N 115-ФЗ, от 17.06.2010 N 119-ФЗ, от 05.07.2010 N 153-ФЗ, от 27.07.2010 N 207-ФЗ, от 27.07.2010 N 217-ФЗ, от 27.07.2010 N 229-ФЗ, от 30.07.2010 N 242-ФЗ, от 28.09.2010 N 243-ФЗ, от 03.11.2010 N 285-ФЗ, от 03.11.2010 N 291-ФЗ, от 08.11.2010 N 293-ФЗ, от 15.11.2010 N 300-ФЗ, от 27.11.2010 N 306-ФЗ, от 27.11.2010 N 307-ФЗ, от 27.11.2010 N 308-ФЗ, от 27.11.2010 N 309-ФЗ, от 27.11.2010 N 310-ФЗ, от 29.11.2010 N 313-ФЗ, от 28.12.2010 N 395-ФЗ, от 28.12.2010 N 397-ФЗ, от 28.12.2010 N 409-ФЗ, от 28.12.2010 N 425-ФЗ, от 07.03.2011 N 23-ФЗ,
от 07.03.2011 N 25-ФЗ, от 21.04.2011 N 70-ФЗ, от 21.04.2011 N 77-ФЗ, от 03.06.2011 N 122-ФЗ, от 04.06.2011 N 125-ФЗ, от 07.06.2011 N 132-ФЗ, от 21.06.2011 N 147-ФЗ, от 01.07.2011 N 170-ФЗ, от 11.07.2011 N 200-ФЗ,
от 18.07.2011 N 215-ФЗ, от 18.07.2011 N 227-ФЗ, от 18.07.2011 N 235-ФЗ (ред. 21.11.2011), от 18.07.2011 N 239-ФЗ,
от 19.07.2011 N 245-ФЗ, от 19.07.2011 N 248-ФЗ, от 20.07.2011 N 249-ФЗ, от 21.07.2011 N 258-ФЗ, от 07.11.2011 N 305-ФЗ, от 16.11.2011 N 318-ФЗ, от 16.11.2011 N 319-ФЗ, от 16.11.2011 N 320-ФЗ, от 16.11.2011 N 321-ФЗ, от 21.11.2011 N 328-ФЗ, от 21.11.2011 N 330-ФЗ, от 28.11.2011 N 336-ФЗ, от 28.11.2011 N 337-ФЗ, от 28.11.2011 N 338-ФЗ, от 28.11.2011 N 339-ФЗ, от 30.11.2011 N 359-ФЗ, от 30.11.2011 N 365-ФЗ, от 03.12.2011 N 383-ФЗ, от 03.12.2011 N 385-ФЗ, от 06.12.2011 N 405-ФЗ, от 30.03.2012 N 19-ФЗ,
с изм., внесенными Федеральным законом от 24.12.2002 N 176-ФЗ, Определением Конституционного Суда РФ от 14.01.2003 N 129-О,
Федеральными законами от 23.12.2003 N 186-ФЗ, от 29.12.2004 N 205-ФЗ, Определениями Конституционного Суда РФ от 13.06.2006 N 272-О,
от 13.06.2006 N 274-О, Федеральным законом от 24.07.2007 N 198-ФЗ, Постановлениями Конституционного Суда РФ
от 22.06.2009 N 10-П, от 23.12.2009 N 20-П)
Раздел VIII. ФЕДЕРАЛЬНЫЕ НАЛОГИ
Глава 21. НАЛОГ НА ДОБАВЛЕННУЮ СТОИМОСТЬ
Статья 143. Налогоплательщики
1. Налогоплательщиками налога на добавленную стоимость (далее в настоящей главе - налогоплательщики) признаются: (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 01.12.2007 N 310-ФЗ)
организации;
индивидуальные предприниматели;
лица, признаваемые налогоплательщиками налога на добавленную стоимость (далее в настоящей главе - налог) в связи с перемещением товаров через таможенную границу Таможенного союза, определяемые в соответствии с таможенным законодательством Таможенного союза и законодательством Российской Федерации о таможенном деле. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 27.11.2010 N 306-ФЗ)
Положения пункта 2 статьи 143 (в редакции Федерального закона от 30.07.2010 N 242-ФЗ) применяются до 1 января 2017 года (пункт 6 статьи 12 Федерального закона от 30.07.2010 N 242-ФЗ).
2. Не признаются налогоплательщиками организации, являющиеся иностранными организаторами XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи в соответствии со статьей 3 Федерального закона от 1 декабря 2007 года N 310-ФЗ "Об организации и о проведении XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, развитии города Сочи как горноклиматического курорта и внесении изменений в отдельные законодательные акты Российской Федерации" или иностранными маркетинговыми партнерами Международного олимпийского комитета в соответствии со статьей 3.1 указанного Федерального закона, а также филиалы, представительства в Российской Федерации иностранных организаций, являющихся иностранными маркетинговыми партнерами Международного олимпийского комитета в соответствии со статьей 3.1 указанного Федерального закона, в отношении операций, совершаемых в рамках организации и проведения XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи.
Не признаются налогоплательщиками организации, являющиеся официальными вещательными компаниями в соответствии со статьей 3.1 Федерального закона от 1 декабря 2007 года N 310-ФЗ "Об организации и о проведении XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, развитии города Сочи как горноклиматического курорта и внесении изменений в отдельные законодательные акты Российской Федерации", в отношении операций по производству и распространению продукции средств массовой информации (в том числе по осуществлению официального теле- и радиовещания, включая цифровые и иные каналы связи), осуществляемых в соответствии с договором, заключенным с Международным олимпийским комитетом или уполномоченной им организацией, и совершаемых в течение периода проведения XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, установленного частью 2 статьи 2 указанного Федерального закона. (п. 2 в ред. Федерального закона от 30.07.2010 N 242-ФЗ)
Статья 144. Утратила силу. - Федеральный закон от 27.07.2010 N 229-ФЗ.
Статья 145. Освобождение от исполнения обязанностей налогоплательщика
(в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
1. Организации и индивидуальные предприниматели имеют право на освобождение от исполнения обязанностей налогоплательщика, связанных с исчислением и уплатой налога (далее в настоящей статье - освобождение), если за три предшествующих последовательных календарных месяца сумма выручки от реализации товаров (работ, услуг) этих организаций или индивидуальных предпринимателей без учета налога не превысила в совокупности два миллиона рублей.
(в ред. Федеральных законов от 07.07.2003 N 117-ФЗ, от 22.07.2005 N 119-ФЗ, от 28.09.2010 N 243-ФЗ)
Положение пункта 2 статьи 145 в его конституционно-правовом истолковании, данном в Определении Конституционного Суда РФ от 10.11.2002 N 313-О, не может служить основанием для отказа лицу, осуществляющему одновременно реализацию подакцизных и неподакцизных товаров, в предоставлении освобождения от исполнения обязанностей плательщика налога на добавленную стоимость по операциям с неподакцизными товарами.
2. Положения настоящей статьи не распространяются на организации и индивидуальных предпринимателей, реализующих подакцизные товары в течение трех предшествующих последовательных календарных месяцев, а также на организации, указанные в статье 145.1 настоящего Кодекса. (в ред. Федеральных законов от 07.07.2003 N 117-ФЗ, от 28.09.2010 N 243-ФЗ)
3. Освобождение в соответствии с пунктом 1 настоящей статьи не применяется в отношении обязанностей, возникающих в связи с ввозом товаров на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, подлежащих налогообложению в соответствии с подпунктом 4 пункта 1 статьи 146 настоящего Кодекса. (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
Лица, использующие право на освобождение, должны представить соответствующее письменное уведомление и документы, указанные в пункте 6 настоящей статьи, которые подтверждают право на такое освобождение, в налоговый орган по месту своего учета.
Указанные уведомление и документы представляются не позднее 20-го числа месяца, начиная с которого эти лица используют право на освобождение.
Форма уведомления об использовании права на освобождение утверждается Министерством финансов Российской Федерации. (в ред. Федерального закона от 29.06.2004 N 58-ФЗ)
4. Организации и индивидуальные предприниматели, направившие в налоговый орган уведомление об использовании права на освобождение (о продлении срока освобождения), не могут отказаться от этого освобождения до истечения 12 последовательных календарных месяцев, за исключением случаев, когда право на освобождение будет утрачено ими в соответствии с пунктом 5 настоящей статьи.
По истечении 12 календарных месяцев не позднее 20-го числа последующего месяца организации и индивидуальные предприниматели, которые использовали право на освобождение, представляют в налоговые органы:
документы, подтверждающие, что в течение указанного срока освобождения сумма выручки от реализации товаров (работ, услуг), исчисленная в соответствии с пунктом 1 настоящей статьи, без учета налога за каждые три последовательных календарных месяца в совокупности не превышала два миллиона рублей; (в ред. Федеральных законов от 07.07.2003 N 117-ФЗ, от 22.07.2005 N 119-ФЗ)
уведомление о продлении использования права на освобождение в течение последующих 12 календарных месяцев или об отказе от использования данного права.
5. Если в течение периода, в котором организации и индивидуальные предприниматели используют право на освобождение, сумма выручки от реализации товаров (работ, услуг) без учета налога за каждые три последовательных календарных месяца превысила два миллиона рублей либо если налогоплательщик осуществлял реализацию подакцизных товаров, налогоплательщики начиная с 1-го числа месяца, в котором имело место такое превышение либо осуществлялась реализация подакцизных товаров, и до окончания периода освобождения утрачивают право на освобождение. (в ред. Федеральных законов от 07.07.2003 N 117-ФЗ, от 22.07.2005 N 119-ФЗ)
Сумма налога за месяц, в котором имело место указанное выше превышение либо осуществлялась реализация подакцизных товаров и (или) подакцизного минерального сырья, подлежит восстановлению и уплате в бюджет в установленном порядке.
В случае, если налогоплательщик не представил документы, указанные в пункте 4 настоящей статьи (либо представил документы, содержащие недостоверные сведения), а также в случае, если налоговый орган установил, что налогоплательщик не соблюдает ограничения, установленные настоящим пунктом и пунктами 1 и 4 настоящей статьи, сумма налога подлежит восстановлению и уплате в бюджет в установленном порядке с взысканием с налогоплательщика соответствующих сумм налоговых санкций и пеней.
6. Документами, подтверждающими в соответствии с пунктами 3 и 4 настоящей статьи право на освобождение (продление срока освобождения), являются:
выписка из бухгалтерского баланса (представляют организации);
выписка из книги продаж;
выписка из книги учета доходов и расходов и хозяйственных операций (представляют индивидуальные предприниматели);
копия журнала полученных и выставленных счетов-фактур.
Для организаций и индивидуальных предпринимателей, перешедших с упрощенной системы налогообложения на общий режим налогообложения, документом, подтверждающим право на освобождение, является выписка из книги учета доходов и расходов организаций и индивидуальных предпринимателей, применяющих упрощенную систему налогообложения. (абзац введен Федеральным законом от 17.05.2007 N 85-ФЗ)
Для индивидуальных предпринимателей, перешедших на общий режим налогообложения с системы налогообложения для сельскохозяйственных товаропроизводителей (единого сельскохозяйственного налога), документом, подтверждающим право на освобождение, является выписка из книги учета доходов и расходов индивидуальных предпринимателей, применяющих систему налогообложения для сельскохозяйственных товаропроизводителей (единый сельскохозяйственный налог). (абзац введен Федеральным законом от 17.05.2007 N 85-ФЗ)
7. В случаях, предусмотренных пунктами 3 и 4 настоящей статьи, налогоплательщик вправе направить в налоговый орган уведомление и документы по почте заказным письмом. В этом случае днем их представления в налоговый орган считается шестой день со дня направления заказного письма.
8. Суммы налога, принятые налогоплательщиком к вычету в соответствии со статьями 171 и 172 настоящего Кодекса до использования им права на освобождение в соответствии с настоящей статьей, по товарам (работам, услугам), в том числе основным средствам и нематериальным активам, приобретенным для осуществления операций, признаваемых объектами налогообложения в соответствии с настоящей главой, но не использованным для указанных операций, после отправки налогоплательщиком уведомления об использовании права на освобождение подлежат восстановлению в последнем налоговом периоде перед отправкой уведомления об использовании права на освобождение путем уменьшения налоговых вычетов.
Суммы налога, уплаченные по товарам (работам, услугам), приобретенным налогоплательщиком, утратившим право на освобождение в соответствии с настоящей статьей, до утраты указанного права и использованным налогоплательщиком после утраты им этого права при осуществлении операций, признаваемых объектами налогообложения в соответствии с настоящей главой, принимаются к вычету в порядке, установленном статьями 171 и 172 настоящего Кодекса.
Статья 145.1. Освобождение от исполнения обязанностей налогоплательщика организации, получившей статус участника проекта по осуществлению исследований, разработок и коммерциализации их результатов
(введена Федеральным законом от 28.09.2010 N 243-ФЗ)
1. Организация, получившая статус участника проекта по осуществлению исследований, разработок и коммерциализации их результатов в соответствии с Федеральным законом "Об инновационном центре "Сколково" (далее в настоящей статье - участник проекта), имеет право на освобождение от обязанностей налогоплательщика, связанных с исчислением и уплатой налога (далее в настоящей статье -
освобождение), в течение десяти лет со дня получения ею статуса участника проекта в соответствии с указанным Федеральным законом.
Предусмотренное настоящей статьей освобождение не применяется в отношении обязанностей, возникающих в связи с ввозом на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, товаров, подлежащих налогообложению в соответствии с подпунктом 4 пункта 1 статьи 146 настоящего Кодекса. (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
2. Участник проекта утрачивает право на освобождение в случае, если:
утрачен статус участника проекта, с момента утраты такого статуса;
совокупный размер прибыли участника проекта, рассчитанный в соответствии с главой 25 настоящего Кодекса нарастающим итогом начиная с 1-го числа года, в котором годовой объем выручки от реализации товаров (работ, услуг, имущественных прав), полученной этим участником проекта, превысил один миллиард рублей, превысил 300 миллионов рублей, с 1-го числа налогового периода, в котором произошло превышение указанного совокупного размера прибыли.
Сумма налога за налоговый период, в котором произошла утрата статуса участника проекта или имело место указанное превышение совокупного размера прибыли, подлежит восстановлению и уплате в бюджет в установленном порядке с взысканием с участника проекта соответствующих сумм пеней.
3. Участник проекта вправе использовать право на освобождение с 1-го числа месяца, следующего за месяцем, в котором был получен статус участника проекта.
Участник проекта, начавший использовать право на освобождение, должен направить в налоговый орган по месту своего учета письменное уведомление и документы, указанные в абзаце втором пункта 6 настоящей статьи, не позднее 20-го числа месяца, следующего за месяцем, с которого этот участник проекта начал использовать право на освобождение.
Форма уведомления об использовании права на освобождение (о продлении срока действия права на освобождение) утверждается Министерством финансов Российской Федерации. (п. 3 в ред. Федерального закона от 28.12.2010 N 395-ФЗ)
4. Участник проекта, который направил в налоговый орган уведомление об использовании права на освобождение (о продлении срока освобождения), вправе отказаться от освобождения, направив соответствующее уведомление в налоговый орган по месту своего учета в качестве участника проекта в срок не позднее 1-го числа налогового периода, с которого участник проекта намерен отказаться от освобождения.
Такой отказ возможен только в отношении всех осуществляемых участником проекта операций.
Не допускается освобождение или отказ от него в зависимости от того, кто является покупателем (приобретателем) соответствующих товаров (работ, услуг).
Участнику проекта, отказавшемуся от освобождения, оно повторно не предоставляется.
5. По истечении 12 календарных месяцев не позднее 20-го числа последующего месяца участник проекта, использовавший право на освобождение, представляет в налоговый орган:
документы, указанные в пункте 6 настоящей статьи;
уведомление о продлении использования права на освобождение в течение последующих 12 календарных месяцев или об отказе от освобождения.
В случае, если участником проекта не представлены документы, указанные в пункте 6 настоящей статьи, или представлены документы, содержащие недостоверные сведения, а также в случае наличия обстоятельств, указанных в пункте 2 настоящей статьи, сумма налога подлежит восстановлению и уплате в бюджет в установленном порядке с взысканием с участника проекта соответствующих сумм пеней.
Положения пункта 6 статьи 145.1 (в редакции Федерального закона от 28.11.2011 N 339-ФЗ) распространяются на правоотношения, возникшие с 1 января 2011 года.
6. Документами, подтверждающими в соответствии с пунктами 3 и 5 настоящей статьи право на освобождение (продление срока освобождения), являются:
документы, подтверждающие статус участника проекта и предусмотренные Федеральным законом "Об инновационном центре "Сколково";
выписка из книги учета доходов и расходов или отчет о прибылях и убытках участника проекта, подтверждающие годовой объем выручки от реализации товаров (работ, услуг, имущественных прав). (в ред. Федерального закона от 28.11.2011 N 339-ФЗ)
Начиная с года, следующего за годом, в котором годовой объем выручки от реализации товаров (работ, услуг, имущественных прав), полученной участником проекта, превысил один миллиард рублей, участник проекта также должен представлять в налоговый орган одновременно с документами, указанными в абзацах втором и третьем настоящего пункта, предусмотренный пунктом 18 статьи 274 настоящего Кодекса расчет совокупного размера прибыли, рассчитанного нарастающим итогом начиная с 1-го числа года, в котором годовой объем выручки, полученной этим участником проекта, превысил один миллиард рублей. (в ред. Федерального закона от 28.11.2011 N 339-ФЗ)
7. В случаях, предусмотренных пунктами 3 и 5 настоящей статьи, участник проекта вправе направить в налоговый орган уведомление и документы по почте заказным письмом. В этом случае днем их представления в налоговый орган считается шестой день со дня направления заказного письма.
8. Суммы налога, принятые участником проекта к вычету в соответствии со статьями 171 и 172 настоящего Кодекса до использования им права на освобождение в соответствии с настоящей статьей, по товарам (работам, услугам), в том числе по основным средствам и нематериальным активам, приобретенным для осуществления операций, признаваемых объектами налогообложения в соответствии с настоящей главой, но не использованным для указанных операций, после направления в налоговый орган участником проекта уведомления об использовании права на освобождение подлежат восстановлению в последнем налоговом периоде перед направлением в налоговый орган уведомления об использовании права на освобождение путем уменьшения налоговых вычетов.
Суммы налога, уплаченные по товарам (работам, услугам), приобретенным участником проекта, утратившим право на освобождение в соответствии с настоящей статьей, до утраты указанного права и использованным им после утраты указанного права при осуществлении операций, признаваемых объектами налогообложения в соответствии с настоящей главой, принимаются к вычету в порядке, установленном статьями 171 и 172 настоящего Кодекса.
Статья 146. Объект налогообложения
1. Объектом налогообложения признаются следующие операции:
1) реализация товаров (работ, услуг) на территории Российской Федерации, в том числе реализация предметов залога и передача товаров (результатов выполненных работ, оказание услуг) по соглашению о предоставлении отступного или новации, а также передача имущественных прав. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
В целях настоящей главы передача права собственности на товары, результатов выполненных работ, оказание услуг на безвозмездной основе признается реализацией товаров (работ, услуг);
2) передача на территории Российской Федерации товаров (выполнение работ, оказание услуг) для собственных нужд, расходы на которые не принимаются к вычету (в том числе через амортизационные отчисления) при исчислении налога на прибыль организаций; (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 06.08.2001 N 110-ФЗ)
3) выполнение строительно-монтажных работ для собственного потребления;
4) ввоз товаров на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией. (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
2. В целях настоящей главы не признаются объектом налогообложения: (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
1) операции, указанные в пункте 3 статьи 39 настоящего Кодекса;
2) передача на безвозмездной основе жилых домов, детских садов, клубов, санаториев и других объектов социально-культурного и жилищно-коммунального назначения, а также дорог, электрических сетей, подстанций, газовых сетей, водозаборных сооружений и других подобных объектов органам государственной власти и органам местного самоуправления (или по решению указанных органов, специализированным организациям, осуществляющим использование или эксплуатацию указанных объектов по их назначению);
3) передача имущества государственных и муниципальных предприятий, выкупаемого в порядке приватизации;
4) выполнение работ (оказание услуг) органами, входящими в систему органов государственной власти и органов местного самоуправления, в рамках выполнения возложенных на них исключительных полномочий в определенной сфере деятельности в случае, если обязательность выполнения указанных работ (оказания услуг) установлена законодательством Российской Федерации, законодательством субъектов Российской Федерации, актами органов местного самоуправления; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Федеральным законом от 05.04.2013 N 39-ФЗ действие положения подпункта 4.1 пункта 2 статьи 146 распространено на правоотношения, возникшие с 1 января 2011 года.
4.1) выполнение работ (оказание услуг) казенными учреждениями, а также бюджетными и автономными учреждениями в рамках государственного (муниципального) задания, источником финансового обеспечения которого является субсидия из соответствующего бюджета бюджетной системы Российской Федерации; (пп. 4.1 введен Федеральным законом от 18.07.2011 N 239-ФЗ)
Положения подпункта 4.2 пункта 2 статьи 146 распространяются на правоотношения, возникшие с 1 января 2011 года.
4.2) оказание услуг по предоставлению права проезда транспортных средств по платным автомобильным дорогам общего пользования федерального значения (платным участкам таких автомобильных дорог), осуществляемых в соответствии с договором доверительного управления автомобильными дорогами, учредителем которого является Российская Федерация, за исключением услуг, плата за оказание которых остается в распоряжении концессионера в соответствии с концессионным соглашением; (пп. 4.2 введен Федеральным законом от 28.11.2011 N 338-ФЗ)
5) передача на безвозмездной основе, оказание услуг по передаче в безвозмездное пользование объектов основных средств органам государственной власти и управления и органам местного самоуправления, а также государственным и муниципальным учреждениям, государственным и муниципальным унитарным предприятиям; (пп. 5 в ред. Федерального закона от 19.07.2011 N 245-ФЗ)
6) операции по реализации земельных участков (долей в них); (пп. 6 введен Федеральным законом от 20.08.2004 N 109-ФЗ)
7) передача имущественных прав организации ее правопреемнику (правопреемникао( � (пп. 7 введен Федеральным законом от 22.07.2005 N 118-ФЗ)
8) передача денежных средств или недвижимого имущества на формирование или пополнение
целевого капитала некоммерческой организации в порядке, установленном Федеральным законом от 30 декабря 2006 года N 275-ФЗ "О порядке формирования и использования целевого капитала некоммерческих организаций"; (пп. 8 в ред. Федерального закона от 21.11.2011 N 328-ФЗ)
8.1) передача недвижимого имущества в случае расформирования целевого капитала некоммерческой организации, отмены пожертвования или в ином случае, если возврат такого имущества, переданного на пополнение целевого капитала некоммерческой организации, предусмотрен договором пожертвования и (или) Федеральным законом от 30 декабря 2006 года N 275-ФЗ "О порядке формирования и использования целевого капитала некоммерческих организаций". Норма настоящего подпункта применяется при передаче такого имущества некоммерческой организацией - собственником целевого капитала жертвователю, его наследникам (правопреемникам) или другой некоммерческой организации в соответствии с Федеральным законом от 30 декабря 2006 года N 275-ФЗ "О порядке формирования и использования целевого капитала некоммерческих организаций"; (пп. 8.1 введен Федеральным законом от 21.11.2011 N 328-ФЗ)
Положения подпункта 9 пункта 2 статьи 146 применяются до 1 января 2017 года (Федеральный закон от 01.12.2007 N 310-ФЗ).
9) операции по реализации налогоплательщиками, являющимися российскими организаторами Олимпийских игр и Паралимпийских игр в соответствии со статьей 3 Федерального закона "Об организации и о проведении XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, развитии города Сочи как горноклиматического курорта и внесении изменений в отдельные законодательные акты Российской Федерации", товаров (работ, услуг) и имущественных прав, осуществляемые по согласованию с лицами, являющимися иностранными организаторами Олимпийских игр и Паралимпийских игр в соответствии со статьей 3 Федерального закона "Об организации и о проведении XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, развитии города Сочи как горноклиматического курорта и внесении изменений в отдельные законодательные акты Российской Федерации", в рамках исполнения обязательств по соглашению, заключенному Международным олимпийским комитетом с Олимпийским комитетом России и городом Сочи на проведение XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи; (пп. 9 введен Федеральным законом от 01.12.2007 N 310-ФЗ)
10) оказание услуг по передаче в безвозмездное пользование некоммерческим организациям на осуществление уставной деятельности государственного имущества, не закрепленного за государственными предприятиями и учреждениями, составляющего государственную казну Российской Федерации, казну республики в составе Российской Федерации, казну края, области, города федерального значения, автономной области, автономного округа, а также муниципального имущества, не закрепленного за муниципальными предприятиями и учреждениями, составляющего муниципальную казну соответствующего городского, сельского поселения или другого муниципального образования; (пп. 10 введен Федеральным законом от 25.11.2009 N 281-ФЗ)
11) выполнение работ (оказание услуг) в рамках дополнительных мероприятий, направленных на снижение напряженности на рынке труда субъектов Российской Федерации, реализуемых в соответствии с решениями Правительства Российской Федерации; (пп. 11 введен Федеральным законом от 05.04.2010 N 41-ФЗ)
12) операции по реализации (передаче) на территории Российской Федерации государственного или муниципального имущества, не закрепленного за государственными предприятиями и учреждениями и составляющего государственную казну Российской Федерации, казну республики в составе Российской Федерации, казну края, области, города федерального значения, автономной области, автономного округа, а также муниципального имущества, не закрепленного за муниципальными предприятиями и учреждениями и составляющего муниципальную казну соответствующего городского, сельского поселения или другого муниципального образования, выкупаемого в порядке, установленном Федеральным законом от 22 июля 2008 года N 159-ФЗ "Об особенностях отчуждения недвижимого имущества, находящегося в государственной собственности субъектов Российской Федерации или в муниципальной собственности и арендуемого субъектами малого и среднего предпринимательства, и о внесении изменений в отдельные законодательные акты Российской Федерации".
(пп. 12 введен Федеральным законом от 28.12.2010 N 395-ФЗ)
Статья 147. Место реализации товаров
В целях настоящей главы местом реализации товаров признается территория Российской Федерации, при наличии одного или нескольких следующих обстоятельств: (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
товар находится на территории Российской Федерации и иных территориях, находящихся под ее юрисдикцией, и не отгружается и не транспортируется; (в ред. Федерального закона от 19.07.2011 N 245-ФЗ)
товар в момент начала отгрузки или транспортировки находится на территории Российской Федерации и иных территориях, находящихся под ее юрисдикцией; (в ред. Федерального закона от 19.07.2011 N 245-ФЗ)
абзац исключен. - Федеральный закон от 29.12.2000 N 166-ФЗ.
Статья 148. Место реализации работ (услуг)
1. В целях настоящей главы местом реализации работ (услуг) признается территория Российской Федерации, если: (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
1) работы (услуги) связаны непосредственно с недвижимым имуществом (за исключением воздушных, морских судов и судов внутреннего плавания, а также космических объектов), находящимся на территории Российской Федерации. К таким работам (услугам), в частности, относятся строительные, монтажные, строительно-монтажные, ремонтные, реставрационные работы, работы по озеленению, услуги по аренде; (в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
2) работы (услуги) связаны непосредственно с движимым имуществом, воздушными, морскими судами и судами внутреннего плавания, находящимися на территории Российской Федерации. К таким работам (услугам) относятся, в частности, монтаж, сборка, переработка, обработка, ремонт и техническое обслуживание; (пп. 2 в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
3) услуги фактически оказываются на территории Российской Федерации в сфере культуры, искусства, образования (обучения), физической культуры, туризма, отдыха и спорта; (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 22.07.2005 N 119-ФЗ)
4) покупатель работ (услуг) осуществляет деятельность на территории Российской Федерации. (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
Местом осуществления деятельности покупателя считается территория Российской Федерации в случае фактического присутствия покупателя работ (услуг), указанных в настоящем подпункте, на территории Российской Федерации на основе государственной регистрации организации или индивидуального предпринимателя, а при ее отсутствии - на основании места, указанного в учредительных документах организации, места управления организации, места нахождения его постоянно действующего исполнительного органа, места нахождения постоянного представительства (если работы (услуги) оказаны через это постоянное представительство), места жительства физического лица. Положение настоящего подпункта применяется при: (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 29.05.2002 N 57-ФЗ)
передаче, предоставлению патентов, лицензий, торговых марок, авторских прав или иных аналогичных прав; (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 29.05.2002 N 57-ФЗ, от 22.07.2005 N 119-ФЗ)
оказании услуг (выполнении работ) по разработке программ для ЭВМ и баз данных (программных средств и информационных продуктов вычислительной техники), их адаптации и модификации; (абзац введен Федеральным законом от 22.07.2005 N 119-ФЗ, в ред. Федерального закона от 19.07.2011 N
245-ФЗ)
оказании консультационных, юридических, бухгалтерских, аудиторских, инжиниринговых, рекламных, маркетинговых услуг, услуг по обработке информации, а также при проведении научно-исследовательских и опытно-конструкторских работ. К инжиниринговым услугам относятся инженерно-консультационные услуги по подготовке процесса производства и реализации продукции (работ, услуг), подготовке строительства и эксплуатации промышленных, инфраструктурных, сельскохозяйственных и других объектов, предпроектные и проектные услуги (подготовка технико-экономических обоснований, проектно-конструкторские разработки и другие подобные услуги). К услугам по обработке информации относятся услуги по осуществлению сбора и обобщению, систематизации информационных массивов и предоставлению в распоряжение пользователя результатов обработки этой информации; (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 29.05.2002 N 57-ФЗ, от 22.07.2005 N 119-ФЗ, от 19.07.2011 N 245-ФЗ)
предоставлении персонала, в случае если персонал работает в месте деятельности покупателя; (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 29.05.2002 N 57-ФЗ)
сдаче в аренду движимого имущества, за исключением наземных автотранспортных средств; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
оказании услуг агента, привлекающего от имени основного участника контракта лицо (организацию или физическое лицо) для оказания услуг, предусмотренных настоящим подпунктом; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
абзацы девятый и десятый утратили силу. - Федеральный закон от 22.07.2005 N 119-ФЗ;
передаче единиц сокращения выбросов (прав на единицы сокращения выбросов), полученных в рамках реализации проектов, направленных на сокращение антропогенных выбросов или на увеличение абсорбции поглотителями парниковых газов в соответствии со статьей 6 Киотского протокола к Рамочной конвенции Организации Объединенных Наций об изменении климата; (абзац введен Федеральным законом от 19.07.2011 N 245-ФЗ)
4.1) услуги по перевозке и (или) транспортировке, а также услуги (работы), непосредственно связанные с перевозкой и (или) транспортировкой (за исключением услуг (работ), непосредственно связанных с перевозкой и (или) транспортировкой товаров, помещенных под таможенную процедуру таможенного транзита при перевозке товаров от места прибытия на территорию Российской Федерации до места убытия с территории Российской Федерации, и услуг, указанных в подпункте 4.3 настоящего пункта), оказываются (выполняются) российскими организациями или индивидуальными предпринимателями в случае, если пункт отправления и (или) пункт назначения находятся на территории Российской Федерации, либо иностранными лицами, не состоящими на учете в налоговых органах в качестве налогоплательщиков, в случае, если пункты отправления и назначения находятся на территории Российской Федерации (за исключением услуг по перевозке пассажиров и багажа, оказываемых иностранными лицами не через постоянное представительство этого иностранного лица). (в ред. Федерального закона от 19.07.2011 N 245-ФЗ)
Местом реализации услуг также признается территория Российской Федерации, если транспортные средства по договору фрахтования, предполагающему перевозку (транспортировку) на этих транспортных средствах, предоставляются российскими организациями и индивидуальными предпринимателями и пункт отправления и (или) пункт назначения находятся на территории Российской Федерации. При этом транспортными средствами признаются воздушные, морские суда и суда внутреннего плавания, используемые для перевозок товаров и (или) пассажиров водным (морским, речным), воздушным транспортом; (пп. 4.1 введен Федеральным законом от 22.07.2005 N 119-ФЗ)
4.2) услуги (работы), непосредственно связанные с перевозкой и транспортировкой товаров, помещенных под таможенную процедуру таможенного транзита (за исключением услуг, указанных в подпункте 4.3 настоящего пункта) при перевозке товаров от места прибытия на территорию Российской Федерации до места убытия с территории Российской Федерации, оказываются (выполняются) организациями или индивидуальными предпринимателями, местом осуществления деятельности которых
признается территория Российской Федерации; (пп. 4.2 в ред. Федерального закона от 19.07.2011 N 245-ФЗ)
4.3) услуги по организации транспортировки трубопроводным транспортом природного газа по территории Российской Федерации оказываются российскими организациями; (пп. 4.3 введен Федеральным законом от 19.07.2011 N 245-ФЗ)
5) деятельность организации или индивидуального предпринимателя, которые выполняют работы (оказывают услуги), осуществляется на территории Российской Федерации (в части выполнения видов работ (оказания видов услуг), не предусмотренных подпунктами 1 - 4.1, 4.3 настоящего пункта). (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 22.07.2005 N 119-ФЗ, от 19.07.2011 N 245-ФЗ)
1.1. Если иное не предусмотрено пунктом 2.1 настоящей статьи, в целях настоящей главы местом реализации работ (услуг) не признается территория Российской Федерации, если: (в ред. Федерального закона от 19.07.2011 N 245-ФЗ)
1) работы (услуги) связаны непосредственно с недвижимым имуществом (за исключением воздушных, морских судов и судов внутреннего плавания, а также космических объектов), находящимся за пределами территории Российской Федерации. К таким работам (услугам), в частности, относятся строительные, монтажные, строительно-монтажные, ремонтные, реставрационные работы, работы по озеленению, услуги по аренде;
2) работы (услуги) связаны непосредственно с находящимся за пределами территории Российской Федерации движимым имуществом, а также с находящимися за пределами территории Российской Федерации воздушными, морскими судами и судами внутреннего плавания. К таким работам (услугам) относятся, в частности, монтаж, сборка, переработка, обработка, ремонт, техническое обслуживание;
3) услуги фактически оказываются за пределами территории Российской Федерации в сфере культуры, искусства, образования (обучения), физической культуры, туризма, отдыха и спорта;
4) покупатель работ (услуг) не осуществляет деятельность на территории Российской Федерации. Положение настоящего подпункта применяется при выполнении тех видов работ и услуг, которые перечислены в подпункте 4 пункта 1 настоящей статьи;
5) услуги по перевозке (транспортировке) и услуги (работы), непосредственно связанные с перевозкой, транспортировкой, фрахтованием, не перечислены в подпунктах 4.1 - 4.3 пункта 1 настоящей статьи. (в ред. Федерального закона от 19.07.2011 N 245-ФЗ) (п. 1.1 введен Федеральным законом от 22.07.2005 N 119-ФЗ)
2. Местом осуществления деятельности организации или индивидуального предпринимателя, выполняющих виды работ (оказывающих виды услуг), не предусмотренные подпунктами 1 - 4.1 пункта 1 настоящей статьи, считается территория Российской Федерации в случае фактического присутствия этой организации или индивидуального предпринимателя на территории Российской Федерации на основе государственной регистрации, а при ее отсутствии - на основании места, указанного в учредительных документах организации, места управления организацией, места нахождения постоянно действующего исполнительного органа организации, места нахождения постоянного представительства в Российской Федерации (если работы выполнены (услуги оказаны) оказаны через это постоянное представительство) либо места жительства индивидуального предпринимателя. (в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
В целях настоящей главы местом осуществления деятельности организации или индивидуального предпринимателя, которые предоставляют в пользование воздушные суда, морские суда или суда внутреннего плавания по договору аренды (фрахтования на время) с экипажем, не признается территория Российской Федерации, если указанные суда используются за пределами территории Российской Федерации для добычи (вылова) водных биологических ресурсов и (или) научно-исследовательских целей либо перевозок между пунктами, находящимися за пределами территории Российской Федерации. (в ред. Федерального закона от 19.07.2011 N 245-ФЗ)
2.1. В целях настоящей главы местом реализации работ (услуг) признается территория Российской Федерации, если выполнение работ, оказание услуг осуществляются в целях геологического изучения, разведки и добычи углеводородного сырья на участках недр, расположенных полностью или частично на континентальном шельфе и (или) в исключительной экономической зоне Российской Федерации. Положения настоящего пункта распространяются на следующие виды работ (услуг):
1) работы (услуги), выполняемые (оказываемые) на участках континентального шельфа и (или) в исключительной экономической зоне Российской Федерации, по созданию, доведению до состояния готовности к использованию (эксплуатации), техническому обслуживанию, ремонту, реконструкции, модернизации, техническому перевооружению (иным работам капитального характера) искусственных островов, установок и сооружений, а также иного имущества, расположенного на континентальном шельфе и (или) в исключительной экономической зоне Российской Федерации;
2) работы (услуги) по добыче углеводородного сырья;
3) работы (услуги) по подготовке (первичной обработке) углеводородного сырья;
4) работы (услуги) по перевозке и (или) транспортировке углеводородного сырья из пунктов отправления, находящихся на континентальном шельфе Российской Федерации и (или) в исключительной экономической зоне Российской Федерации, а также работы (услуги), непосредственно связанные с такой перевозкой и (или) транспортировкой, выполняемые (оказываемые) российскими и (или) иностранными организациями. (п. 2.1 введен Федеральным законом от 19.07.2011 N 245-ФЗ)
3. В случае, если организацией или индивидуальным предпринимателем выполняется (оказывается) несколько видов работ (услуг) и реализация одних работ (услуг) носит вспомогательный характер по отношению к реализации других работ (услуг), местом реализации вспомогательных работ (услуг) признается место реализации основных работ (услуг). (п. 3 в ред. Федерального закона от 19.07.2011 N 245-ФЗ)
4. Документами, подтверждающими место выполнения работ (оказания услуг), являются: (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
1) контракт, заключенный с иностранными или российскими лицами;
2) документы, подтверждающие факт выполнения работ (оказания услуг).
Статья 149. Операции, не подлежащие налогообложению (освобождаемые от налогообложения)
1. Не подлежит налогообложению (освобождается от налогообложения) предоставление арендодателем в аренду на территории Российской Федерации помещений иностранным гражданам или организациям, аккредитованным в Российской Федерации. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Положения абзаца первого настоящего пункта применяются в случаях, если законодательством соответствующего иностранного государства установлен аналогичный порядок в отношении граждан Российской Федерации и российских организаций, аккредитованных в этом иностранном государстве, либо если такая норма предусмотрена международным договором (соглашением) Российской Федерации. Перечень иностранных государств, в отношении граждан и (или) организаций которых применяются нормы настоящего пункта, определяется федеральным органом исполнительной власти в сфере международных отношений совместно с Министерством финансов Российской Федерации. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 29.06.2004 N 58-ФЗ, от 02.11.2004 N 127-ФЗ)
2. Не подлежит налогообложению (освобождается от налогообложения) реализация (а также передача, выполнение, оказание для собственных нужд) на территории Российской Федерации:
1) следующих медицинских товаров отечественного и зарубежного производства по перечню, утверждаемому Правительством Российской Федерации:
абзацы второй - третий исключены. - Федеральный закон от 28.12.2001 N 179-ФЗ;
важнейшей и жизненно необходимой медицинской техники;
протезно-ортопедических изделий, сырья и материалов для их изготовления и полуфабрикатов к ним; (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
технических средств, включая автомототранспорт, материалы, которые могут быть использованы исключительно для профилактики инвалидности или реабилитации инвалидов;
очков (за исключением солнцезащитных), линз и оправ для очков (за исключением солнцезащитных); (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
2) медицинских услуг, оказываемых медицинскими организациями и (или) учреждениями, врачами, занимающимися частной медицинской практикой, за исключением косметических, ветеринарных и санитарно-эпидемиологических услуг. Ограничение, установленное настоящим подпунктом, не распространяется на ветеринарные и санитарно-эпидемиологические услуги, финансируемые из бюджета. В целях настоящей главы к медицинским услугам относятся: (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 29.05.2002 N 57-ФЗ, от 22.07.2005 N 119-ФЗ)
услуги, определенные перечнем услуг, предоставляемых по обязательному медицинскому страхованию; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
услуги, оказываемые населению, по диагностике, профилактике и лечению независимо от формы и источника их оплаты по перечню, утверждаемому Правительством Российской Федерации; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
услуги по сбору у населения крови, оказываемые по договорам со стационарными лечебными учреждениями и поликлиническими отделениями; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
услуги скорой медицинской помощи, оказываемые населению;
абзац исключен. - Федеральный закон от 29.05.2002 N 57-ФЗ;
услуги по дежурству медицинского персонала у постели больного;
услуги патолого-анатомические; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
услуги, оказываемые беременным женщинам, новорожденным, инвалидам и наркологическим больным; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
абзац исключен. - Федеральный закон от 29.05.2002 N 57-ФЗ;
3) услуг по уходу за больными, инвалидами и престарелыми, необходимость ухода за которыми подтверждена соответствующими заключениями организаций здравоохранения, органов социальной защиты населения и (или) федеральных учреждений медико-социальной защиты; (пп. 3 в ред. Федерального закона от 18.07.2011 N 235-ФЗ)
4) услуг по содержанию детей в образовательных организациях, реализующих основную общеобразовательную программу дошкольного образования, услуг по проведению занятий с несовершеннолетними детьми в кружках, секциях (включая спортивные) и студиях; (пп. 4 в ред. Федерального закона от 18.07.2011 N 235-ФЗ)
5) продуктов питания, непосредственно произведенных столовыми образовательных и медицинских организаций и реализуемых ими в указанных организациях, а также продуктов питания, непосредственно произведенных организациями общественного питания и реализуемых ими указанным столовым или организациям; (пп. 5 в ред. Федерального закона от 18.07.2011 N 235-ФЗ)
6) услуг по сохранению, комплектованию и использованию архивов, оказываемых архивными учреждениями и организациями;
7) услуг по перевозке пассажиров:
городским пассажирским транспортом общего пользования (за исключением такси, в том числе маршрутного). В целях настоящей статьи к услугам по перевозке пассажиров городским пассажирским транспортом общего пользования относятся услуги по перевозке пассажиров по единым условиям перевозок пассажиров по единым тарифам за проезд, установленным органами местного самоуправления, в том числе с предоставлением всех льгот на проезд, утвержденных в установленном порядке; (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
морским, речным, железнодорожным или автомобильным транспортом (за исключением такси, в том числе маршрутного) в пригородном сообщении при условии осуществления перевозок пассажиров по единым тарифам с предоставлением всех льгот на проезд, утвержденных в установленном порядке;
8) ритуальных услуг, работ (услуг) по изготовлению надгробных памятников и оформлению могил, а также реализация похоронных принадлежностей (по перечню, утверждаемому Правительством Российской Федерации); (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
9) почтовых марок (за исключением коллекционных марок), маркированных открыток и маркированных конвертов, лотерейных билетов лотерей, проводимых по решению уполномоченного органа; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
10) услуг по предоставлению в пользование жилых помещений в жилищном фонде всех форм собственности;
11) монет из драгоценных металлов, являющихся законным средством наличного платежа Российской Федерации или иностранного государства (группы государств); (пп. 11 в ред. Федерального закона от 28.12.2010 N 395-ФЗ)
12) долей в уставном (складочном) капитале организаций, паев в паевых фондах кооперативов и паевых инвестиционных фондах, ценных бумаг и финансовых инструментов срочных сделок, за исключением базисного актива финансовых инструментов срочных сделок, подлежащего налогообложению налогом на добавленную стоимость.
В целях настоящей главы под реализацией финансового инструмента срочной сделки понимается реализация ее базисного актива, а также уплата сумм премий по контракту, сумм вариационной маржи, иные периодические или разовые выплаты сторон финансового инструмента срочной сделки, которые не являются в соответствии с условиями финансового инструмента срочной сделки оплатой базисного актива.
Определение финансовых инструментов срочных сделок, а также их базисного актива осуществляется в соответствии с пунктом 1 статьи 301 настоящего Кодекса; (пп. 12 в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
12.1) депозитарных услуг, оказываемых депозитарием средств Международного валютного фонда, Международного банка реконструкции и развития и Международной ассоциации развития в рамках статей Соглашений Международного валютного фонда, Международного банка реконструкции и развития и Международной ассоциации развития; (пп. 12.1 введен Федеральным законом от 03.11.2010 N 291-ФЗ)
13) услуг, оказываемых без взимания дополнительной платы, по ремонту и техническому обслуживанию товаров и бытовых приборов, в том числе медицинских товаров, в период гарантийного срока их эксплуатации, включая стоимость запасных частей для них и деталей к ним;
14) услуг в сфере образования, оказываемых некоммерческими образовательными организациями по реализации общеобразовательных и (или) профессиональных образовательных программ (основных и (или) дополнительных), программ профессиональной подготовки, указанных в лицензии, или
воспитательного процесса, а также дополнительных образовательных услуг, соответствующих уровню и направленности образовательных программ, указанных в лицензии, за исключением консультационных услуг, а также услуг по сдаче в аренду помещений.
Реализация некоммерческими образовательными организациями товаров (работ, услуг) как собственного производства (произведенных учебными предприятиями, в том числе учебно-производственными мастерскими, в рамках основного и дополнительного учебного процесса), так и приобретенных на стороне подлежит налогообложению вне зависимости от того, направляется ли доход от этой реализации в данную образовательную организацию или на непосредственные нужды обеспечения развития, совершенствования образовательного процесса, если иное не предусмотрено настоящим Кодексом; (пп. 14 в ред. Федерального закона от 18.07.2011 N 235-ФЗ)
14.1) услуг по социальному обслуживанию несовершеннолетних детей; услуг по поддержке и социальному обслуживанию граждан пожилого возраста, инвалидов, безнадзорных детей и иных лиц, находящихся в трудной жизненной ситуации, признаваемых таковыми в соответствии с законодательством Российской Федерации о социальном обслуживании и (или) законодательством Российской Федерации о профилактике безнадзорности и правонарушений несовершеннолетних;
услуг по выявлению несовершеннолетних граждан, нуждающихся в установлении над ними опеки или попечительства, включая обследование условий жизни таких несовершеннолетних граждан и их семей;
услуг по выявлению совершеннолетних недееспособных или не полностью дееспособных граждан, нуждающихся в установлении над ними опеки или попечительства, включая обследование условий жизни таких граждан и их семей;
услуг по подбору и подготовке граждан, выразивших желание стать опекунами или попечителями несовершеннолетних граждан либо принять детей, оставшихся без попечения родителей, в семью на воспитание в иных установленных семейным законодательством Российской Федерации формах;
услуг по подбору и подготовке граждан, выразивших желание стать опекунами или попечителями совершеннолетних недееспособных или не полностью дееспособных граждан;
услуг населению по организации и проведению физкультурных, физкультурно-оздоровительных и спортивных мероприятий;
услуг по профессиональной подготовке, переподготовке и повышению квалификации, оказываемых по направлению органов службы занятости; (пп. 14.1 введен Федеральным законом от 18.07.2011 N 235-ФЗ)
15) работ (услуг) по сохранению объекта культурного наследия (памятника истории и культуры) народов Российской Федерации, включенного в единый государственный реестр объектов культурного наследия (памятников истории и культуры) народов Российской Федерации (далее в настоящей главе - объекты культурного наследия), выявленного объекта культурного наследия, проведенных в соответствии с требованиями Федерального закона от 25 июня 2002 года N 73-ФЗ "Об объектах культурного наследия (памятниках истории и культуры) народов Российской Федерации", культовых зданий и сооружений, находящихся в пользовании религиозных организаций, включающих в себя консервационные, противоаварийные, ремонтные, реставрационные работы, работы по приспособлению объекта культурного наследия, выявленного объекта культурного наследия для современного использования, спасательные археологические полевые работы, в том числе научно-исследовательские, изыскательские, проектные и производственные работы, научное руководство проведением работ по сохранению объекта культурного наследия, выявленного объекта культурного наследия, технический и авторский надзор за проведением этих работ на объектах культурного наследия, выявленных объектах культурного наследия.
Реализация работ (услуг), указанных в настоящем подпункте, не подлежит налогообложению (освобождается от налогообложения) при представлении в налоговые органы следующих документов:
справки об отнесении объекта к объектам культурного наследия, включенным в единый государственный реестр объектов культурного наследия (памятников истории и культуры) народов
Российской Федерации, или справки об отнесении объекта к выявленным объектам культурного наследия, выданной федеральным органом исполнительной власти, уполномоченным Правительством Российской Федерации в области сохранения, использования, популяризации и государственной охраны объектов культурного наследия, или органом исполнительной власти субъекта Российской Федерации, уполномоченным в области сохранения, использования, популяризации и государственной охраны объектов культурного наследия, в соответствии с Федеральным законом от 25 июня 2002 года N 73-ФЗ "Об объектах культурного наследия (памятниках истории и культуры) народов Российской Федерации";
копии договора на выполнение указанных в настоящем подпункте работ; (пп. 15 в ред. Федерального закона от 19.07.2011 N 245-ФЗ)
16) работ, выполняемых в период реализации целевых социально-экономических программ (проектов) жилищного строительства для военнослужащих в рамках реализации указанных программ (проектов), в том числе:
работ по строительству объектов социально-культурного или бытового назначения и сопутствующей инфраструктуры;
работ по созданию, строительству и содержанию центров профессиональной переподготовки военнослужащих, лиц, уволенных с военной службы, и членов их семей.
Указанные в настоящем подпункте операции не подлежат налогообложению (освобождаются от налогообложения) при условии финансирования этих работ исключительно и непосредственно за счет займов или кредитов, предоставляемых международными организациями и (или) правительствами иностранных государств, иностранными организациями или физическими лицами в соответствии с межправительственными или межгосударственными соглашениями, одной из сторон которых является Российская Федерация, а также соглашениями, подписанными по поручению Правительства Российской Федерации уполномоченными им органами государственного управления;
17) услуг, оказываемых уполномоченными на то органами, за которые взимается государственная пошлина, все виды лицензионных, регистрационных и патентных пошлин и сборов, таможенных сборов за хранение, а также пошлины и сборы, взимаемые государственными органами, органами местного самоуправления, иными уполномоченными органами и должностными лицами при предоставлении организациям и физическим лицам определенных прав (в том числе платежи в бюджеты за право пользования природными ресурсами); (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 22.07.2005 N 119-ФЗ, от 04.12.2006 N 201-ФЗ)
17.1) услуг по аккредитации операторов технического осмотра, которые оказываются в соответствии с законодательством в области технического осмотра транспортных средств профессиональным объединением страховщиков, созданным в соответствии с Федеральным законом от 25 апреля 2002 года N 40-ФЗ "Об обязательном страховании гражданской ответственности владельцев транспортных средств", и за которые взимается плата за аккредитацию; (пп. 17.1 введен Федеральным законом от 01.07.2011 N 170-ФЗ)
17.2) услуг по проведению технического осмотра, оказываемых операторами технического осмотра в соответствии с законодательством в области технического осмотра транспортных средств; (пп. 17.2 введен Федеральным законом от 01.07.2011 N 170-ФЗ)
18) товаров, помещенных под таможенную процедуру магазина беспошлинной торговли; (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
19) товаров (работ, услуг), за исключением подакцизных товаров, реализуемых (выполненных, оказанных) в рамках оказания безвозмездной помощи (содействия) Российской Федерации в соответствии с Федеральным законом "О безвозмездной помощи (содействии) Российской Федерации и внесении изменений и дополнений в отдельные законодательные акты Российской Федерации о налогах и об установлении льгот по платежам в государственные внебюджетные фонды в связи с осуществлением безвозмездной помощи (содействия) Российской Федерации". (в ред. Федерального закона от 07.07.2003 N 117-ФЗ)
Реализация товаров (работ, услуг), указанных в настоящем подпункте, не подлежит налогообложению (освобождается от налогообложения) при представлении в налоговые органы следующих документов:
контракта (копии контракта) налогоплательщика с донором (уполномоченной донором организацией) безвозмездной помощи (содействия) или с получателем безвозмездной помощи (содействия) на поставку товаров (выполнение работ, оказание услуг) в рамках оказания безвозмездной помощи (содействия) Российской Федерации. В случае, если получателем безвозмездной помощи (содействия) является федеральный орган исполнительной власти Российской Федерации, в налоговый орган представляется контракт (копия контракта) с уполномоченной этим федеральным органом исполнительной власти Российской Федерации организацией; (в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
удостоверения (нотариально заверенной копии удостоверения), выданного в установленном порядке и подтверждающего принадлежность поставляемых товаров (выполняемых работ, оказываемых услуг) к гуманитарной или технической помощи (содействию);
абзацы пятый - шестой утратили силу. - Федеральный закон от 17.12.2009 N 318-ФЗ;
20) услуг, оказываемых организациями, осуществляющими деятельность в сфере культуры и искусства, к которым относятся: (в ред. Федерального закона от 21.11.2011 N 330-ФЗ)
услуги по предоставлению напрокат аудио-, видеоносителей из фондов организаций, осуществляющих деятельность в сфере культуры и искусства, звукотехнического оборудования, музыкальных инструментов, сценических постановочных средств, костюмов, обуви, театрального реквизита, бутафории, постижерских принадлежностей, культинвентаря, животных, экспонатов и книг; услуги по изготовлению копий в учебных целях и учебных пособий, фотокопированию, репродуцированию, ксерокопированию, микрокопированию с печатной продукции, музейных экспонатов и документов из фондов организаций, осуществляющих деятельность в сфере культуры и искусства; услуги по звукозаписи театрально-зрелищных, культурно-просветительных и зрелищно-развлекательных мероприятий, по изготовлению копий звукозаписей из фонотек организаций, осуществляющих деятельность в сфере культуры и искусства; услуги по доставке читателям и приему у читателей печатной продукции из фондов библиотек; услуги по составлению списков, справок и каталогов экспонатов, материалов и других предметов и коллекций, составляющих фонд организаций, осуществляющих деятельность в сфере культуры и искусства; услуги по предоставлению в аренду сценических и концертных площадок другим организациям, осуществляющим деятельность в сфере культуры и искусства; услуги по распространению билетов, указанные в абзаце третьем настоящего подпункта; (в ред. Федерального закона от 21.11.2011 N 330-ФЗ)
реализация входных билетов и абонементов на посещение театрально-зрелищных, культурно-просветительных и зрелищно-развлекательных мероприятий, аттракционов в зоопарках и парках культуры и отдыха, экскурсионных билетов и экскурсионных путевок, форма которых утверждена в установленном порядке как бланк строгой отчетности;
реализация программ на спектакли и концерты, каталогов и буклетов.
К организациям, осуществляющим деятельность в сфере культуры и искусства, в целях настоящего подпункта относятся театры, кинотеатры, концертные организации и коллективы, театральные и концертные кассы, цирки, библиотеки, музеи, выставки, дома и дворцы культуры, клубы, дома (в частности, кино, литератора, композитора), планетарии, парки культуры и отдыха, лектории и народные университеты, экскурсионные бюро (за исключением туристических экскурсионных бюро), заповедники, ботанические сады и зоопарки, национальные парки, природные парки и ландшафтные парки; (в ред. Федерального закона от 21.11.2011 N 330-ФЗ) (пп. 20 в ред. Федерального закона от 18.07.2011 N 235-ФЗ)
21) работ (услуг) по производству кинопродукции, выполняемых (оказываемых) организациями кинематографии, прав на использование (включая прокат и показ) кинопродукции, получившей удостоверение национального фильма; (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
22) услуг, оказываемых непосредственно в аэропортах Российской Федерации и воздушном пространстве Российской Федерации по обслуживанию воздушных судов, включая аэронавигационное обслуживание;
23) работ (услуг, включая услуги по ремонту) по обслуживанию морских судов, судов внутреннего плавания и судов смешанного (река - море) плавания в период стоянки в портах (все виды портовых сборов, услуги судов портового флота), по лоцманской проводке, а также услуг по классификации и освидетельствованию судов; (пп. 23 в ред. Федерального закона от 07.11.2011 N 305-ФЗ)
24) услуг аптечных организаций по изготовлению лекарственных средств, а также по изготовлению или ремонту очковой оптики (за исключением солнцезащитной), по ремонту слуховых аппаратов и протезно-ортопедических изделий, перечисленных в подпункте 1 пункта 2 настоящей статьи, услуги по оказанию протезно-ортопедической помощи; (пп. 24 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
25) лома и отходов черных и цветных металлов; (пп. 25 введен Федеральным законом от 17.05.2007 N 85-ФЗ, в ред. Федерального закона от 26.11.2008 N 224-ФЗ)
26) исключительных прав на изобретения, полезные модели, промышленные образцы, программы для электронных вычислительных машин, базы данных, топологии интегральных микросхем, секреты производства (ноу-хау), а также прав на использование указанных результатов интеллектуальной деятельности на основании лицензионного договора; (пп. 26 введен Федеральным законом от 19.07.2007 N 195-ФЗ)
Положения подпункта 27 пункта 2 статьи 149 применяются до 1 января 2017 года (пункт 6 статьи 12 Федерального закона от 30.07.2010 N 242-ФЗ).
27) товаров (работ, услуг) и имущественных прав налогоплательщиками, являющимися российскими маркетинговыми партнерами Международного олимпийского комитета в соответствии со статьей 3.1 Федерального закона от 1 декабря 2007 года N 310-ФЗ "Об организации и о проведении XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, развитии города Сочи как горноклиматического курорта и внесении изменений в отдельные законодательные акты Российской Федерации", за исключением филиалов, представительств в Российской Федерации организаций, являющихся иностранными маркетинговыми партнерами Международного олимпийского комитета в соответствии со статьей 3.1 указанного Федерального закона, в связи с исполнением этими организациями обязательств маркетингового партнера Международного олимпийского комитета в рамках организации и проведения XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи. (пп. 27 введен Федеральным законом от 30.07.2010 N 242-ФЗ)
3. Не подлежат налогообложению (освобождаются от налогообложения) на территории Российской Федерации следующие операции: (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
1) реализация (передача для собственных нужд) предметов религиозного назначения и религиозной литературы (в соответствии с перечнем, утверждаемым Правительством Российской Федерации по представлению религиозных организаций (объединений), производимых религиозными организациями (объединениями) и организациями, единственными учредителями (участниками) которых являются религиозные организации (объединения), и реализуемых данными или иными религиозными организациями (объединениями) и организациями, единственными учредителями (участниками) которых являются религиозные организации (объединения), в рамках религиозной деятельности, за исключением подакцизных товаров и минерального сырья, а также организация и проведение указанными организациями религиозных обрядов, церемоний, молитвенных собраний или других культовых действий; (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 29.05.2002 N 57-ФЗ, от 03.11.2006 N 176-ФЗ)
2) реализация (в том числе передача, выполнение, оказание для собственных нужд) товаров (за исключением подакцизных, минерального сырья и полезных ископаемых, а также других товаров по перечню, утверждаемому Правительством Российской Федерации по представлению общероссийских
общественных организаций инвалидов), работ, услуг (за исключением брокерских и иных посреднических услуг), производимых и реализуемых: (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
общественными организациями инвалидов (в том числе созданными как союзы общественных организаций инвалидов), среди членов которых инвалиды и их законные представители составляют не менее 80 процентов;
организациями, уставный капитал которых полностью состоит из вкладов указанных в абзаце втором настоящего подпункта общественных организаций инвалидов, если среднесписочная численность инвалидов среди их работников составляет не менее 50 процентов, а их доля в фонде оплаты труда - не менее 25 процентов;
учреждениями, единственными собственниками имущества которых являются указанные в абзаце втором настоящего подпункта общественные организации инвалидов, созданными для достижения образовательных, культурных, лечебно-оздоровительных, физкультурно-спортивных, научных, информационных и иных социальных целей, а также для оказания правовой и иной помощи инвалидам, детям-инвалидам и их родителям;
государственными унитарными предприятиями при противотуберкулезных, психиатрических, психоневрологических учреждениях, учреждениях социальной защиты или социальной реабилитации населения, лечебно-производственными (трудовыми) мастерскими при этих учреждениях, а также лечебно-производственными (трудовыми) мастерскими лечебных исправительных учреждений уголовно-исполнительной системы; (в ред. Федеральных законов от 17.05.2007 N 85-ФЗ, от 24.11.2008 N 209-ФЗ)
государственными и муниципальными унитарными предприятиями, если среднесписочная численность инвалидов среди их работников составляет не менее 50 процентов, а их доля в фонде оплаты труда не менее 25 процентов; (абзац введен Федеральным законом от 19.07.2011 N 245-ФЗ)
3) осуществление банками банковских операций (за исключением инкассации), в том числе:
привлечение денежных средств организаций и физических лиц во вклады;
размещение привлеченных денежных средств организаций и физических лиц от имени банков и за их счет;
открытие и ведение банковских счетов организаций и физических лиц, в том числе банковских счетов, служащих для расчетов по банковским картам, а также операции, связанные с обслуживанием банковских карт; (в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
осуществление расчетов по поручению организаций и физических лиц, в том числе банков-корреспондентов, по их банковским счетам;
кассовое обслуживание организаций и физических лиц;
купля-продажа иностранной валюты в наличной и безналичной формах (в том числе оказание посреднических услуг по операциям купли-продажи иностранной валюты);
осуществление операций с драгоценными металлами и драгоценными камнями в соответствии с законодательством Российской Федерации;
по исполнению банковских гарантий (выдача и аннулирование банковской гарантии, подтверждение и изменение условий указанной гарантии, платеж по такой гарантии, оформление и проверка документов по этой гарантии), а также осуществление банками и банком развития - государственной корпорацией следующих операций: (в ред. Федеральных законов от 22.07.2005 N 119-ФЗ, от 19.07.2011 N 245-ФЗ)
выдача поручительств за третьих лиц, предусматривающих исполнение обязательств в денежной форме;
оказание услуг, связанных с установкой и эксплуатацией системы "клиент-банк", включая предоставление программного обеспечения и обучение обслуживающего указанную систему персонала;
получение от заемщиков сумм в счет компенсации страховых премий (страховых взносов), уплаченных банком по договорам страхования на случай смерти или наступления инвалидности указанных заемщиков, в которых банк является страхователем и выгодоприобретателем; (абзац введен Федеральным законом от 28.02.2006 N 28-ФЗ) (пп. 3 в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
3.1) услуг, связанных с обслуживанием банковских карт; (пп. 3.1 введен Федеральным законом от 22.07.2005 N 119-ФЗ)
4) операции, осуществляемые организациями, обеспечивающими информационное и технологическое взаимодействие между участниками расчетов, включая оказание услуг по сбору, обработке и предоставлению участникам расчетов информации по операциям с банковскими картами; (в ред. Федерального закона от 11.07.2011 N 200-ФЗ)
5) осуществление отдельных банковских операций организациями, которые в соответствии с законодательством Российской Федерации вправе их совершать без лицензии Центрального банка Российской Федерации;
6) реализация изделий народных художественных промыслов признанного художественного достоинства (за исключением подакцизных товаров), образцы которых зарегистрированы в порядке, установленном уполномоченным Правительством Российской Федерации федеральным органом исполнительной власти; (в ред. Федерального закона от 23.07.2008 N 160-ФЗ)
7) оказание услуг по страхованию, сострахованию и перестрахованию страховыми организациями, а также оказание услуг по негосударственному пенсионному обеспечению негосударственными пенсионными фондами.
В целях настоящей статьи операциями по страхованию, сострахованию и перестрахованию признаются операции, в результате которых страховая организация получает: (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
страховые платежи (вознаграждения) по договорам страхования, сострахования и перестрахования, включая страховые взносы, выплачиваемую перестраховочную комиссию (в том числе тантьему); (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
проценты, начисленные на депо премии по договорам перестрахования и перечисленные перестрахователем перестраховщику;
страховые взносы, полученные уполномоченной страховой организацией, заключившей в установленном порядке договор сострахования от имени и по поручению страховщиков;
средства, полученные страховщиком в порядке суброгации, от лица, ответственного за причиненный страхователю ущерб, в размере страхового возмещения, выплаченного страхователю; (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
средства, полученные страховщиком по заключенному в соответствии с законодательством Российской Федерации об обязательном страховании гражданской ответственности владельцев транспортных средств соглашению о прямом возмещении убытков от страховщика, который застраховал гражданскую ответственность лица, причинившего вред; (абзац введен Федеральным законом от 25.12.2008 N 282-ФЗ)
целевые средства, получаемые страховыми медицинскими организациями - участниками обязательного медицинского страхования от территориального фонда обязательного медицинского
страхования в соответствии с договором о финансовом обеспечении обязательного медицинского страхования; (абзац введен Федеральным законом от 29.11.2010 N 313-ФЗ)
средства, получаемые страховыми медицинскими организациями - участниками обязательного медицинского страхования от территориального фонда обязательного медицинского страхования и предназначенные на расходы на ведение дела по обязательному медицинскому страхованию в соответствии с договором о финансовом обеспечении обязательного медицинского страхования (в пределах норматива, установленного законодательством Российской Федерации об обязательном медицинском страховании); (абзац введен Федеральным законом от 29.11.2010 N 313-ФЗ)
средства, получаемые страховыми медицинскими организациями - участниками обязательного медицинского страхования от территориального фонда обязательного медицинского страхования, являющиеся вознаграждением за выполнение действий, предусмотренных договором о финансовом обеспечении обязательного медицинского страхования; (абзац введен Федеральным законом от 29.11.2010 N 313-ФЗ)
7.1) оказание услуг по страхованию, сострахованию и перестрахованию экспортных кредитов и инвестиций от предпринимательских и (или) политических рисков; (пп. 7.1 введен Федеральным законом от 19.07.2011 N 245-ФЗ)
8) организация тотализаторов и других основанных на риске игр (в том числе с использованием игровых автоматов) организациями или индивидуальными предпринимателями игорного бизнеса; (пп. 8 в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
8.1) проведение лотерей, проводимых по решению уполномоченного органа исполнительной власти, включая оказание услуг по реализации лотерейных билетов; (пп. 8.1 введен Федеральным законом от 22.07.2005 N 119-ФЗ)
9) реализация руды, концентратов и других промышленных продуктов, содержащих драгоценные металлы, лома и отходов драгоценных металлов для производства драгоценных металлов и аффинажа; реализация драгоценных металлов и драгоценных камней налогоплательщиками (за исключением указанных в подпункте 6 пункта 1 статьи 164 настоящего Кодекса) Государственному фонду драгоценных металлов и драгоценных камней Российской Федерации, фондам драгоценных металлов и драгоценных камней субъектов Российской Федерации, Центральному банку Российской Федерации и банкам; реализация драгоценных камней в сырье (за исключением необработанных алмазов) для обработки предприятиям независимо от форм собственности для последующей продажи на экспорт; реализация драгоценных камней в сырье и ограненных специализированным внешнеэкономическим организациям Государственному фонду драгоценных металлов и драгоценных камней Российской Федерации, фондам драгоценных металлов и драгоценных камней субъектов Российской Федерации, Центральному банку Российской Федерации и банкам; реализация драгоценных металлов из Государственного фонда драгоценных металлов и драгоценных камней Российской Федерации, из фондов драгоценных металлов и драгоценных камней субъектов Российской Федерации специализированным внешнеэкономическим организациям, Центральному банку Российской Федерации и банкам, а также реализация драгоценных металлов в слитках Центральным банком Российской Федерации и банками Центральному банку Российской Федерации и банкам, в том числе по договорам поручения, комиссии либо агентским договорам с Центральным банком Российской Федерации и банками, независимо от помещения этих слитков в хранилище Центрального банка Российской Федерации или хранилища банков, а также иным лицам при условии, что эти слитки остаются в одном из хранилищ (Государственном хранилище ценностей, хранилище Центрального банка Российской Федерации или хранилищах банков); (в ред. Федеральных законов от 24.07.2002 N 110-ФЗ, от 17.05.2007 N 85-ФЗ)
10) реализация необработанных алмазов обрабатывающим предприятиям всех форм собственности; (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
11) внутрисистемная реализация (передача, выполнение, оказание для собственных нужд) организациями и учреждениями уголовно-исполнительной системы произведенных ими товаров (выполненных работ, оказанных услуг);
12) передача товаров (выполнение работ, оказание услуг), передача имущественных прав безвозмездно в рамках благотворительной деятельности в соответствии с Федеральным законом "О благотворительной деятельности и благотворительных организациях", за исключением подакцизных товаров; (в ред. Федерального закона от 18.07.2011 N 235-ФЗ)
13) реализация входных билетов, форма которых утверждена в установленном порядке как бланк строгой отчетности, организациями физической культуры и спорта на проводимые ими спортивно-зрелищные мероприятия; оказание услуг по предоставлению в аренду спортивных сооружений для подготовки и проведения указанных мероприятий; (в ред. Федерального закона от 19.07.2011 N 245-ФЗ)
14) оказание услуг коллегиями адвокатов, адвокатскими бюро, адвокатскими палатами субъектов Российской Федерации или Федеральной палатой адвокатов своим членам в связи с осуществлением ими профессиональной деятельности; (в ред. Федеральных законов от 31.12.2002 N 187-ФЗ, от 27.07.2006 N 137-ФЗ)
15) операции займа в денежной форме и ценными бумагами, включая проценты по ним, а также операции РЕПО, включая денежные суммы, подлежащие уплате за предоставление ценных бумаг по операциям РЕПО.
В целях настоящей главы операцией РЕПО признается договор, отвечающий требованиям, предъявляемым к договорам репо Федеральным законом "О рынке ценных бумаг"; (пп. 15 в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
15.1) утратил силу с 1 января 2007 года. - Федеральный закон от 27.07.2006 N 137-ФЗ;
16) выполнение научно-исследовательских и опытно-конструкторских работ за счет средств бюджетов, а также средств Российского фонда фундаментальных исследований, Российского фонда технологического развития и образуемых для этих целей в соответствии с законодательством Российской Федерации внебюджетных фондов министерств, ведомств, ассоциаций; выполнение научно-исследовательских и опытно-конструкторских работ учреждениями образования и научными организациями на основе хозяйственных договоров; (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 22.07.2005 N 119-ФЗ)
16.1) выполнение организациями научно-исследовательских, опытно-конструкторских и технологических работ, относящихся к созданию новых продукции и технологий или к усовершенствованию производимой продукции и технологий, если в состав научно-исследовательских, опытно-конструкторских и технологических работ включаются следующие виды деятельности:
разработка конструкции инженерного объекта или технической системы;
разработка новых технологий, то есть способов объединения физических, химических, технологических и других процессов с трудовыми процессами в целостную систему, производящую новую продукцию (товары, работы, услуги);
создание опытных, то есть не имеющих сертификата соответствия, образцов машин, оборудования, материалов, обладающих характерными для нововведений принципиальными особенностями и не предназначенных для реализации третьим лицам, их испытание в течение времени, необходимого для получения данных, накопления опыта и отражения их в технической документации; (пп. 16.1 введен Федеральным законом от 19.07.2007 N 195-ФЗ)
17) утратил силу. - Федеральный закон от 05.08.2000 N 118-ФЗ;
18) услуги санаторно-курортных, оздоровительных организаций и организаций отдыха, организаций отдыха и оздоровления детей, в том числе детских оздоровительных лагерей, расположенных на территории Российской Федерации, оформленные путевками или курсовками, являющимися бланками строгой отчетности; (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 22.07.2005 N 119-ФЗ)
19) проведение работ (оказание услуг) по тушению лесных пожаров;
20) реализация продукции собственного производства организаций, занимающихся производством сельскохозяйственной продукции, удельный вес доходов от реализации которой в общей сумме их доходов составляет не менее 70 процентов, в счет натуральной оплаты труда, натуральных выдач для оплаты труда, а также для общественного питания работников, привлекаемых на сельскохозяйственные работы; (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
21) утратил силу. - Федеральный закон от 05.08.2000 N 118-ФЗ;
22) реализация жилых домов, жилых помещений, а также долей в них; (пп. 22 введен Федеральным законом от 20.08.2004 N 109-ФЗ)
23) передача доли в праве на общее имущество в многоквартирном доме при реализации квартир; (пп. 23 введен Федеральным законом от 20.08.2004 N 109-ФЗ)
23.1) услуги застройщика на основании договора участия в долевом строительстве, заключенного в соответствии с Федеральным законом от 30 декабря 2004 года N 214-ФЗ "Об участии в долевом строительстве многоквартирных домов и иных объектов недвижимости и о внесении изменений в некоторые законодательные акты Российской Федерации" (за исключением услуг застройщика, оказываемых при строительстве объектов производственного назначения);
К объектам производственного назначения в целях настоящего подпункта относятся объекты, предназначенные для использования в производстве товаров (выполнении работ, оказании услуг); (абзац введен Федеральным законом от 19.07.2011 N 245-ФЗ) (пп. 23.1 введен Федеральным законом от 17.06.2010 N 119-ФЗ)
24) утратил силу с 1 января 2008 года. - Федеральный закон от 17.05.2007 N 85-ФЗ;
25) передача в рекламных целях товаров (работ, услуг), расходы на приобретение (создание) единицы которых не превышают 100 рублей; (пп. 25 введен Федеральным законом от 22.07.2005 N 119-ФЗ)
26) операции по уступке (переуступке, приобретению) прав (требований) кредитора по обязательствам, вытекающим из договоров по предоставлению займов в денежной форме и (или) кредитных договоров, а также по исполнению заемщиком обязательств перед каждым новым кредитором по первоначальному договору, лежащему в основе договора уступки; (пп. 26 введен Федеральным законом от 19.07.2007 N 195-ФЗ, в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
27) проведение работ (оказание услуг) резидентами портовой особой экономической зоны в портовой особой экономической зоне; (пп. 27 введен Федеральным законом от 30.10.2007 N 240-ФЗ)
О распространении действия пункта 28 статьи 149 на правоотношения по оказанию услуг по предоставлению бесплатного эфирного времени и (или) бесплатной печатной площади, возникшие в период с 1 января 2006 года до 1 августа 2009 года, см. части 2 и 3 статьи 2 Федерального закона от 17.07.2009 N 161-ФЗ.
28) безвозмездное оказание услуг по предоставлению эфирного времени и (или) печатной площади в соответствии с законодательством Российской Федерации о выборах и референдумах; (пп. 28 введен Федеральным законом от 17.07.2009 N 161-ФЗ)
29) реализация коммунальных услуг, предоставляемых управляющими организациями, товариществами собственников жилья, жилищно-строительными, жилищными или иными специализированными потребительскими кооперативами, созданными в целях удовлетворения потребностей граждан в жилье и отвечающими за обслуживание внутридомовых инженерных систем, с использованием которых предоставляются коммунальные услуги, при условии приобретения коммунальных услуг указанными налогоплательщиками у организаций коммунального комплекса, поставщиков
электрической энергии и газоснабжающих организаций; (пп. 29 введен Федеральным законом от 28.11.2009 N 287-ФЗ)
30) реализация работ (услуг) по содержанию и ремонту общего имущества в многоквартирном доме, выполняемых (оказываемых) управляющими организациями, товариществами собственников жилья, жилищно-строительными, жилищными или иными специализированными потребительскими кооперативами, созданными в целях удовлетворения потребностей граждан в жилье и отвечающими за обслуживание внутридомовых инженерных систем, с использованием которых предоставляются коммунальные услуги, при условии приобретения работ (услуг) по содержанию и ремонту общего имущества в многоквартирном доме указанными налогоплательщиками у организаций и индивидуальных предпринимателей, непосредственно выполняющих (оказывающих) данные работы (услуги); (пп. 30 введен Федеральным законом от 28.11.2009 N 287-ФЗ)
Положения подпункта 31 части 3 статьи 149 распространяют свое действие на правоотношения, возникшие с 1 января 2009 года, и применяются до 1 января 2017 года (Федеральный закон от 27.12.2009 N 379-ФЗ).
31) передача имущественных прав (в том числе предоставление права использования результатов интеллектуальной деятельности и (или) средств индивидуализации) общероссийским общественным объединением, осуществляющим свою деятельность в соответствии с законодательством Российской Федерации об общественных объединениях, Олимпийской хартией Международного олимпийского комитета и на основе признания Международным олимпийским комитетом, и общероссийским общественным объединением, осуществляющим свою деятельность в соответствии с законодательством Российской Федерации об общественных объединениях, Конституцией Международного паралимпийского комитета и на основе признания Международным паралимпийским комитетом, в рамках исполнения обязательств по соглашениям, заключенным с российскими и иностранными организаторами XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи в соответствии со статьей 3 Федерального закона от 1 декабря 2007 года N 310-ФЗ "Об организации и о проведении XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, развитии города Сочи как горноклиматического курорта и внесении изменений в отдельные законодательные акты Российской Федерации"; (пп. 31 введен Федеральным законом от 27.12.2009 N 379-ФЗ)
32) безвозмездное оказание услуг по производству и (или) распространению социальной рекламы в соответствии с законодательством Российской Федерации о рекламе.
Указанные в настоящем подпункте операции не подлежат налогообложению при соблюдении одного из следующих требований к социальной рекламе:
в социальной рекламе, распространяемой в радиопрограммах, продолжительность упоминания о спонсорах составляет не более трех секунд;
в социальной рекламе, распространяемой в телепрограммах, при кино- и видеообслуживании, продолжительность упоминания о спонсорах составляет не более трех секунд и такому упоминанию отведено не более 7 процентов площади кадра;
в социальной рекламе, распространяемой другими способами, на упоминание о спонсорах отведено не более 5 процентов рекламной площади (пространства).
Установленные настоящим подпунктом требования к упоминаниям о спонсорах не распространяются на упоминания в социальной рекламе об органах государственной власти, иных государственных органах и органах местного самоуправления, о муниципальных органах, которые не входят в структуру органов местного самоуправления, о социально ориентированных некоммерческих организациях, а также о физических лицах, оказавшихся в трудной жизненной ситуации или нуждающихся в лечении, в целях оказания им благотворительной помощи; (пп. 32 введен Федеральным законом от 18.07.2011 N 235-ФЗ)
33) услуги участников договора инвестиционного товарищества - управляющих товарищей по ведению общих дел товарищей;
(пп. 33 введен Федеральным законом от 28.11.2011 N 336-ФЗ)
34) передача имущественных прав в виде вклада по договору инвестиционного товарищества, а также передача имущественных прав участнику договора инвестиционного товарищества в случае выдела его доли из имущества, находящегося в общей собственности участников указанного договора, или раздела такого имущества - в пределах суммы оплаченного вклада данного участника. (пп. 34 введен Федеральным законом от 28.11.2011 N 336-ФЗ)
4. В случае, если налогоплательщиком осуществляются операции, подлежащие налогообложению, и операции, не подлежащие налогообложению (освобождаемые от налогообложения) в соответствии с положениями настоящей статьи, налогоплательщик обязан вести раздельный учет таких операций. (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
5. Налогоплательщик, осуществляющий операции по реализации товаров (работ, услуг), предусмотренные пунктом 3 настоящей статьи, вправе отказаться от освобождения таких операций от налогообложения, представив соответствующее заявление в налоговый орган по месту учета в срок не позднее 1-го числа налогового периода, с которого налогоплательщик намерен отказаться от освобождения или приостановить его использование. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Такой отказ или приостановление возможен только в отношении всех осуществляемых налогоплательщиком операций, предусмотренных одним или несколькими подпунктами пункта 3 настоящей статьи. Не допускается, чтобы подобные операции освобождались или не освобождались от налогообложения в зависимости от того, кто является покупателем (приобретателем) соответствующих товаров (работ, услуг). (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Не допускается отказ или приостановление от освобождения от налогообложения операций на срок менее одного года. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
6. Перечисленные в настоящей статье операции не подлежат налогообложению (освобождаются от налогообложения) при наличии у налогоплательщиков, осуществляющих эти операции, соответствующих лицензий на осуществление деятельности, лицензируемой в соответствии с законодательством Российской Федерации.
7. Освобождение от налогообложения в соответствии с положениями настоящей статьи не применяется при осуществлении предпринимательской деятельности в интересах другого лица на основе договоров поручения, договоров комиссии либо агентских договоров, если иное не предусмотрено настоящим Кодексом. (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
8. При изменении редакции пунктов 1 - 3 настоящей статьи (отмене освобождения от налогообложения или отнесении налогооблагаемых операций к операциям, не подлежащим налогообложению) налогоплательщиками применяется тот порядок определения налоговой базы (или освобождения от налогообложения), который действовал на дату отгрузки товаров (работ, услуг) вне зависимости от даты их оплаты. (п. 8 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
Статья 150. Ввоз товаров на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, не подлежащий налогообложению (освобождаемый от налогообложения) (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
С 1 января 2007 года до 1 января 2012 года не подлежит налогообложению НДС ввоз на таможенную территорию Российской Федерации племенного крупного рогатого скота, племенных свиней, овец и коз, семени и эмбрионов этих животных, племенных лошадей и племенного яйца, осуществляемый сельхозпроизводителями, отвечающими критериям, предусмотренным пунктом 2 статьи 346.2 части второй НК РФ, и российскими организациями, занимающимися лизинговой деятельностью с последующей
поставкой их этим сельхозпроизводителям, по перечню кодов товаров в соответствии с Товарной номенклатурой внешнеэкономической деятельности Российской Федерации, определенному Правительством РФ (Федеральный закон от 05.08.2000 N 118-ФЗ (ред. от 24.06.2008).
Не подлежит налогообложению (освобождается от налогообложения) ввоз на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией: (в ред. Таможенного кодекса РФ от 28.05.2003 N 61-ФЗ, Федерального закона от 27.11.2010 N 306-ФЗ)
1) товаров (за исключением подакцизных товаров), ввозимых в качестве безвозмездной помощи (содействия) Российской Федерации, в порядке, устанавливаемом Правительством Российской Федерации в соответствии с Федеральным законом "О безвозмездной помощи (содействии) Российской Федерации и внесении изменений и дополнений в отдельные законодательные акты Российской Федерации о налогах и об установлении льгот по платежам в государственные внебюджетные фонды в связи с осуществлением безвозмездной помощи (содействия) Российской Федерации"; (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 07.07.2003 N 117-ФЗ)
2) товаров, указанных в подпункте 1 пункта 2 статьи 149 настоящего Кодекса, а также сырья и комплектующих изделий для их производства;
3) материалов для изготовления медицинских иммунобиологических препаратов для диагностики, профилактики и (или) лечения инфекционных заболеваний (по перечню, утверждаемому Правительством Российской Федерации);
4) культурных ценностей, приобретенных за счет средств федерального бюджета, бюджетов субъектов Российской Федерации и местных бюджетов, культурных ценностей, полученных в дар государственными и муниципальными учреждениями культуры, государственными и муниципальными архивами, а также культурных ценностей, передаваемых в качестве дара учреждениям, отнесенным в соответствии с законодательством Российской Федерации к особо ценным объектам культурного и национального наследия народов Российской Федерации; (пп. 4 в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
5) всех видов печатных изданий, получаемых государственными и муниципальными библиотеками и музеями по международному книгообмену, а также произведений кинематографии, ввозимых специализированными государственными организациями в целях осуществления международных некоммерческих обменов;
6) товаров, произведенных в результате хозяйственной деятельности российских организаций на земельных участках, являющихся территорией иностранного государства с правом землепользования Российской Федерации на основании международного договора; (в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
7) технологического оборудования (в том числе комплектующих и запасных частей к нему), аналоги которого не производятся в Российской Федерации, по перечню, утверждаемому Правительством Российской Федерации; (пп. 7 в ред. Федерального закона от 26.11.2008 N 224-ФЗ)
8) необработанных природных алмазов;
9) товаров, предназначенных для официального пользования иностранных дипломатических и приравненных к ним представительств, а также для личного пользования дипломатического и административно-технического персонала этих представительств, включая членов их семей, проживающих вместе с ними;
10) валюты Российской Федерации и иностранной валюты, банкнот, являющихся законными средствами платежа (за исключением предназначенных для коллекционирования), а также ценных бумаг - акций, облигаций, сертификатов, векселей; (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
11) продукции морского промысла, выловленной и (или) переработанной рыбопромышленными
предприятиями (организациями) Российской Федерации; (пп. 11 в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
12) судов, подлежащих регистрации в Российском международном реестре судов; (пп. 12 введен Федеральным законом от 20.12.2005 N 168-ФЗ)
13) товаров, за исключением подакцизных, по перечню, утверждаемому Правительством Российской Федерации, перемещаемых в рамках международного сотрудничества Российской Федерации в области исследования и использования космического пространства, а также соглашений об услугах по запуску космических аппаратов; (пп. 13 введен Федеральным законом от 10.11.2006 N 191-ФЗ, в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
14) утратил силу. - Федеральный закон от 19.07.2011 N 245-ФЗ;
15) утратил силу с 1 января 2010 года. - Федеральный закон от 30.12.2008 N 314-ФЗ;
16) незарегистрированных лекарственных средств, предназначенных для оказания медицинской помощи по жизненным показаниям конкретных пациентов, и гемопоэтических стволовых клеток и костного мозга для проведения неродственной трансплантации.
Положения настоящего подпункта применяются при условии представления в таможенные органы соответствующего разрешения, выданного федеральным органом исполнительной власти, осуществляющим функции по выработке государственной политики и нормативно-правовому регулированию в сфере здравоохранения, обращения лекарственных средств для медицинского применения. (пп. 16 введен Федеральным законом от 18.07.2011 N 235-ФЗ)
2. Утратил силу. - Таможенный кодекс РФ от 28.05.2003 N 61-ФЗ.
Статья 151. Особенности налогообложения при ввозе товаров на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, и вывозе товаров с территории Российской Федерации (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
1. При ввозе товаров на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, в зависимости от избранной таможенной процедуры налогообложение производится в следующем порядке: (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
1) при помещении товаров под таможенную процедуру выпуска для внутреннего потребления налог уплачивается в полном объеме; (пп. 1 в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
2) при помещении товаров под таможенную процедуру реимпорта налогоплательщиком уплачиваются суммы налога, от уплаты которых он был освобожден, либо суммы, которые были ему возвращены в связи с экспортом товаров в соответствии с настоящим Кодексом, в порядке, предусмотренном таможенным законодательством Таможенного союза и законодательством Российской Федерации о таможенном деле; (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
3) при помещении товаров под таможенные процедуры транзита, таможенного склада, реэкспорта, беспошлинной торговли, свободной таможенной зоны, свободного склада, уничтожения, отказа в пользу государства и специальную таможенную процедуру, а также при таможенном декларировании припасов налог не уплачивается; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ, Таможенного кодекса РФ от 28.05.2003 N 61-ФЗ, Федеральных законов от 27.11.2010 N 306-ФЗ, от 19.07.2011 N 245-ФЗ)
4) при помещении товаров под таможенную процедуру переработки на таможенной территории налог не уплачивается при условии вывоза продуктов переработки с таможенной территории Таможенного союза в определенный срок; (в ред. Таможенного кодекса РФ от 28.05.2003 N 61-ФЗ, Федерального закона от 27.11.2010 N 306-ФЗ)
5) при помещении товаров под таможенную процедуру временного ввоза применяется полное или частичное освобождение от уплаты налога в порядке, предусмотренном таможенным законодательством Таможенного союза и законодательством Российской Федерации о таможенном деле; (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
6) при ввозе продуктов переработки товаров, помещенных под таможенную процедуру переработки вне таможенной территории, применяется полное или частичное освобождение от уплаты налога в порядке, предусмотренном таможенным законодательством Таможенного союза и законодательством Российской Федерации о таможенном деле; (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
7) при помещении товаров под таможенную процедуру переработки для внутреннего потребления налог уплачивается в полном объеме. (в ред. Таможенного кодекса РФ от 28.05.2003 N 61-ФЗ, Федерального закона от 27.11.2010 N 306-ФЗ)
2. При вывозе товаров с территории Российской Федерации налогообложение производится в следующем порядке: (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
1) при вывозе товаров с территории Российской Федерации в таможенной процедуре экспорта налог не уплачивается. (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
Указанный в настоящем подпункте порядок налогообложения применяется также при помещении товаров под таможенную процедуру таможенного склада в целях последующего вывоза этих товаров в соответствии с таможенной процедурой экспорта, а также при помещении товаров под таможенную процедуру свободной таможенной зоны; (в ред. Федеральных законов от 22.07.2005 N 117-ФЗ, от 27.11.2010 N 306-ФЗ)
2) при вывозе товаров за пределы территории Российской Федерации и иных территорий, находящихся под ее юрисдикцией, в таможенной процедуре реэкспорта налог не уплачивается, а уплаченные при ввозе на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, суммы налога возвращаются налогоплательщику в порядке, предусмотренном таможенным законодательством Таможенного союза и законодательством Российской Федерации о таможенном деле; (пп. 2 в ред. Федерального закона от 07.11.2011 N 305-ФЗ)
3) при вывозе с территории Российской Федерации припасов, а также товаров в целях завершения специальной таможенной процедуры налог не уплачивается; (пп. 3 в ред. Федерального закона от 19.07.2011 N 245-ФЗ)
4) при вывозе товаров с территории Российской Федерации и иных территорий, находящихся под ее юрисдикцией, в соответствии с иными по сравнению с указанными в подпунктах 1 - 3 настоящего пункта таможенными процедурами освобождение от уплаты налога и (или) возврат уплаченных сумм налога не производится, если иное не предусмотрено таможенным законодательством Таможенного союза и законодательством Российской Федерации о таможенном деле. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 27.11.2010 N 306-ФЗ)
3. При перемещении физическими лицами товаров, предназначенных для личных, семейных, домашних и иных не связанных с осуществлением предпринимательской деятельности нужд, порядок уплаты налога, подлежащего уплате в связи с перемещением товаров через таможенную границу Таможенного союза, определяется таможенным законодательством Таможенного союза. (в ред. Таможенного кодекса РФ от 28.05.2003 N 61-ФЗ, Федерального закона от 27.11.2010 N 306-ФЗ)
Статья 152. Утратила силу с 1 января 2011 года. - Федеральный закон от 27.11.2010 N 306-ФЗ.
Статья 153. Налоговая база
1. Налоговая база при реализации товаров (работ, услуг) определяется налогоплательщиком в соответствии с настоящей главой в зависимости от особенностей реализации произведенных им или
приобретенных на стороне товаров (работ, услуг).
При передаче товаров (выполнении работ, оказании услуг) для собственных нужд, признаваемых объектом налогообложения в соответствии со статьей 146 настоящего Кодекса, налоговая база определяется налогоплательщиком в соответствии с настоящей главой.
При ввозе товаров на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, налоговая база определяется налогоплательщиком в соответствии с настоящей главой и таможенным законодательством Таможенного союза и законодательством Российской Федерации о таможенном деле. (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
При применении налогоплательщиками при реализации (передаче, выполнении, оказании для собственных нужд) товаров (работ, услуг) различных налоговых ставок налоговая база определяется отдельно по каждому виду товаров (работ, услуг), облагаемых по разным ставкам. При применении одинаковых ставок налога налоговая база определяется суммарно по всем видам операций, облагаемых по этой ставке. (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
При передаче имущественных прав налоговая база определяется с учетом особенностей, установленных настоящей главой. (абзац введен Федеральным законом от 22.07.2005 N 119-ФЗ)
2. При определении налоговой базы выручка от реализации товаров (работ, услуг), передачи имущественных прав определяется исходя из всех доходов налогоплательщика, связанных с расчетами по оплате указанных товаров (работ, услуг), имущественных прав, полученных им в денежной и (или) натуральной формах, включая оплату ценными бумагами. (в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
Указанные в настоящем пункте доходы учитываются в случае возможности их оценки и в той мере, в какой их можно оценить.
3. При определении налоговой базы выручка (расходы) налогоплательщика в иностранной валюте пересчитывается в рубли по курсу Центрального банка Российской Федерации соответственно на дату, соответствующую моменту определения налоговой базы при реализации (передаче) товаров (работ, услуг), имущественных прав, установленному статьей 167 настоящего Кодекса, или на дату фактического осуществления расходов. При этом налоговая база при реализации товаров (работ, услуг), предусмотренных пунктом 1 статьи 164 настоящего Кодекса, в случае расчетов по таким операциям в иностранной валюте определяется в рублях по курсу Центрального банка Российской Федерации на дату отгрузки (передачи) товаров (выполнения работ, оказания услуг). (в ред. Федеральных законов от 22.07.2005 N 119-ФЗ, от 27.11.2010 N 309-ФЗ, от 19.07.2011 N 245-ФЗ)
4. Если при реализации товаров (работ, услуг), имущественных прав по договорам, обязательство об оплате которых предусмотрено в рублях в сумме, эквивалентной определенной сумме в иностранной валюте, или условных денежных единицах, моментом определения налоговой базы является день отгрузки (передачи) товаров (работ, услуг), имущественных прав, при определении налоговой базы иностранная валюта или условные денежные единицы пересчитываются в рубли по курсу Центрального банка Российской Федерации на дату отгрузки (передачи) товаров (выполнения работ, оказания услуг), передачи имущественных прав. При последующей оплате товаров (работ, услуг), имущественных прав налоговая база не корректируется. Суммовые разницы в части налога, возникающие у налогоплательщика-продавца при последующей оплате товаров (работ, услуг), имущественных прав, учитываются в составе внереализационных доходов в соответствии со статьей 250 настоящего Кодекса или в составе внереализационных расходов в соответствии со статьей 265 настоящего Кодекса. (п. 4 введен Федеральным законом от 19.07.2011 N 245-ФЗ)
Статья 154. Порядок определения налоговой базы при реализации товаров (работ, услуг)
1. Налоговая база при реализации налогоплательщиком товаров (работ, услуг), если иное не предусмотрено настоящей статьей, определяется как стоимость этих товаров (работ, услуг), исчисленная
исходя из цен, определяемых в соответствии со статьей 105.3 настоящего Кодекса, с учетом акцизов (для подакцизных товаров) и без включения в них налога. (в ред. Федерального закона от 18.07.2011 N 227-ФЗ)
При получении налогоплательщиком оплаты, частичной оплаты в счет предстоящих поставок товаров (выполнения работ, оказания услуг) налоговая база определяется исходя из суммы полученной оплаты с учетом налога. В налоговую базу не включается оплата, частичная оплата, полученная налогоплательщиком в счет предстоящих поставок товаров (выполнения работ, оказания услуг):
длительность производственного цикла изготовления которых составляет свыше шести месяцев, при определении налогоплательщиком налоговой базы по мере отгрузки (передачи) таких товаров (выполнения работ, оказания услуг) в соответствии с положениями пункта 13 статьи 167 настоящего Кодекса;
которые облагаются по налоговой ставке 0 процентов в соответствии с пунктом 1 статьи 164 настоящего Кодекса;
которые не подлежат налогообложению (освобождаются от налогообложения).
Налоговая база при отгрузке товаров (работ, услуг) в счет ранее полученной оплаты, частичной оплаты, включенной ранее в налоговую базу, определяется налогоплательщиком в порядке, установленном абзацем первым настоящего пункта. (п. 1 в ред. Федерального закона от 04.11.2007 N 255-ФЗ)
2. При реализации товаров (работ, услуг) по товарообменным (бартерным) операциям, реализации товаров (работ, услуг) на безвозмездной основе, передаче права собственности на предмет залога залогодержателю при неисполнении обеспеченного залогом обязательства, передаче товаров (результатов выполненных работ, оказании услуг) при оплате труда в натуральной форме налоговая база определяется как стоимость указанных товаров (работ, услуг), исчисленная исходя из цен, определяемых в порядке, аналогичном предусмотренному статьей 105.3 настоящего Кодекса, с учетом акцизов (для подакцизных товаров) и без включения в них налога. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 07.07.2003 N 117-ФЗ, от 18.07.2011 N 227-ФЗ)
При реализации товаров (работ, услуг) с учетом субсидий, предоставляемых бюджетами бюджетной системы Российской Федерации в связи с применением налогоплательщиком государственных регулируемых цен, или с учетом льгот, предоставляемых отдельным потребителям в соответствии с законодательством, налоговая база определяется как стоимость реализованных товаров (работ, услуг), исчисленная исходя из фактических цен их реализации. (абзац введен Федеральным законом от 29.12.2000 N 166-ФЗ, в ред. Федеральных законов от 22.07.2005 N 119-ФЗ, от 29.11.2007 N 284-ФЗ)
Суммы субсидий, предоставляемых бюджетами бюджетной системы Российской Федерации в связи с применением налогоплательщиком государственных регулируемых цен, или льгот, предоставляемых отдельным потребителям в соответствии с законодательством, при определении налоговой базы не учитываются. (абзац введен Федеральным законом от 22.07.2005 N 119-ФЗ, в ред. Федерального закона от 29.11.2007 N 284-ФЗ)
3. При реализации имущества, подлежащего учету по стоимости с учетом уплаченного налога, налоговая база определяется как разница между ценой реализуемого имущества, определяемой с учетом положений статьи 105.3 настоящего Кодекса, с учетом налога, акцизов (для подакцизных товаров), и стоимостью реализуемого имущества (остаточной стоимостью с учетом переоценок). (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 07.07.2003 N 117-ФЗ, от 18.07.2011 N 227-ФЗ)
4. При реализации сельскохозяйственной продукции и продуктов ее переработки, закупленной у физических лиц (не являющихся налогоплательщиками), по перечню, утверждаемому Правительством Российской Федерации, (за исключением подакцизных товаров) налоговая база определяется как разница между ценой, определяемой в соответствии со статьей 105.3 настоящего Кодекса, с учетом налога и ценой приобретения указанной продукции. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 07.07.2003 N 117-ФЗ, от 18.07.2011 N 227-ФЗ)
5. Налоговая база при реализации услуг по производству товаров из давальческого сырья (материалов) определяется как стоимость их обработки, переработки или иной трансформации с учетом акцизов (для подакцизных товаров) и без включения в нее налога. (в ред. Федерального закона от 07.07.2003 N 117-ФЗ)
5.1. При реализации автомобилей, приобретенных у физических лиц (не являющихся налогоплательщиками) для перепродажи, налоговая база определяется как разница между ценой, определяемой в соответствии со статьей 105.3 настоящего Кодекса, с учетом налога и ценой приобретения указанных автомобилей. (п. 5.1 введен Федеральным законом от 04.12.2008 N 251-ФЗ, в ред. Федерального закона от 18.07.2011 N 227-ФЗ)
6. При реализации товаров (работ, услуг) по срочным сделкам (сделкам, предполагающим поставку товаров (выполнение работ, оказание услуг) по истечении установленного договором (контрактом) срока по указанной непосредственно в этом договоре или контракте цене), финансовых инструментов срочных сделок, не обращающихся на организованном рынке, налоговая база определяется как стоимость этих товаров (работ, услуг), стоимость базисного актива (для финансовых инструментов срочных сделок, не обращающихся на организованном рынке), указанная непосредственно в договоре (контракте), но не ниже их стоимости, исчисленной исходя из цен, определяемых в порядке, аналогичном предусмотренному статьей 105.3 настоящего Кодекса, действующих на дату, соответствующую моменту определения налоговой базы, установленному статьей 167 настоящего Кодекса, с учетом акцизов (для подакцизных товаров) и без включения в них налога. (в ред. Федерального закона от 18.07.2011 N 227-ФЗ)
При реализации базисного актива финансовых инструментов срочных сделок, обращающихся на организованном рынке и предполагающих поставку базисного актива (за исключением реализации базисного актива опционных договоров (контрактов), налоговая база определяется как стоимость, по которой должна быть осуществлена реализация базисного актива и которая определена в соответствии с условиями утвержденной биржей спецификации финансового инструмента срочной сделки. Определение налоговой базы при реализации такого базисного актива осуществляется на дату, соответствующую моменту определения налоговой базы, установленному статьей 167 настоящего Кодекса, с учетом акцизов (для подакцизных товаров) и без включения в них налога.
При реализации базисного актива опционных договоров (контрактов), обращающихся на организованном рынке и предполагающих поставку базисного актива, налоговая база определяется как стоимость, по которой должна быть осуществлена реализация базисного актива и которая определена в соответствии с условиями утвержденной биржей спецификации финансового инструмента срочной сделки, но не ниже стоимости, исчисленной исходя из цен, определяемых в порядке, предусмотренном статьей 105.3 настоящего Кодекса, действующих на дату, соответствующую моменту определения налоговой базы, установленному статьей 167 настоящего Кодекса, с учетом акцизов (для подакцизных товаров) и без включения в них налога. (в ред. Федерального закона от 18.07.2011 N 227-ФЗ)
В целях настоящей главы под спецификацией финансового инструмента срочной сделки понимается документ биржи, определяющий условия финансового инструмента срочной сделки. (п. 6 в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
7. При реализации товаров в многооборотной таре, имеющей залоговые цены, залоговые цены данной тары не включаются в налоговую базу в случае, если указанная тара подлежит возврату продавцу. (п. 7 введен Федеральным законом от 29.12.2000 N 166-ФЗ)
8. В зависимости от особенностей реализации товаров (работ, услуг) налоговая база определяется в соответствии со статьями 155 - 162 настоящей главы.
9. Утратил силу с 1 января 2008 года. - Федеральный закон от 04.11.2007 N 255-ФЗ.
10. Изменение в сторону увеличения стоимости (без учета налога) отгруженных товаров (выполненных работ, оказанных услуг), переданных имущественных прав, в том числе из-за увеличения цены (тарифа) и (или) увеличения количества (объема) отгруженных товаров (выполненных работ,
оказанных услуг), переданных имущественных прав, учитывается при определении налогоплательщиком налоговой базы за налоговый период, в котором осуществлена отгрузка соответствующих товаров (выполнены работы, оказаны услуги), передача имущественных прав. (п. 10 введен Федеральным законом от 19.07.2011 N 245-ФЗ)
Статья 155. Особенности определения налоговой базы при передаче имущественных прав
(в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
1. При уступке денежного требования, вытекающего из договора реализации товаров (работ, услуг), операции по реализации которых подлежат налогообложению (не освобождаются от налогообложения в соответствии со статьей 149 настоящего Кодекса), или при переходе указанного требования к другому лицу на основании закона налоговая база по операциям реализации указанных товаров (работ, услуг) определяется в порядке, предусмотренном статьей 154 настоящего Кодекса, если иное не предусмотрено настоящим пунктом. (в ред. Федерального закона от 19.07.2011 N 245-ФЗ)
Налоговая база при уступке первоначальным кредитором денежного требования, вытекающего из договора реализации товаров (работ, услуг), или при переходе указанного требования к другому лицу на основании закона определяется как сумма превышения суммы дохода, полученного первоначальным кредитором при уступке права требования, над размером денежного требования, права по которому уступлены. (абзац введен Федеральным законом от 19.07.2011 N 245-ФЗ)
2. Налоговая база при уступке новым кредитором, получившим денежное требование, вытекающее из договора реализации товаров (работ, услуг), определяется как сумма превышения сумм дохода, полученного новым кредитором при последующей уступке требования или при прекращении соответствующего обязательства, над суммой расходов на приобретение указанного требования. (в ред. Федерального закона от 19.07.2011 N 245-ФЗ)
3. При передаче имущественных прав налогоплательщиками, в том числе участниками долевого строительства, на жилые дома или жилые помещения, доли в жилых домах или жилых помещениях, гаражи или машино-места налоговая база определяется как разница между стоимостью, по которой передаются имущественные права, с учетом налога и расходами на приобретение указанных прав.
4. При приобретении денежного требования у третьих лиц налоговая база определяется как сумма превышения суммы доходов, полученных от должника и (или) при последующей уступке, над суммой расходов на приобретение указанного требования.
5. При передаче прав, связанных с правом заключения договора, и арендных прав налоговая база определяется в порядке, предусмотренном статьей 154 настоящего Кодекса.
Статья 156. Особенности определения налоговой базы налогоплательщиками, получающими доход на основе договоров поручения, договоров комиссии или агентских договоров
1. Налогоплательщики при осуществлении предпринимательской деятельности в интересах другого лица на основе договоров поручения, договоров комиссии либо агентских договоров определяют налоговую базу как сумму дохода, полученную ими в виде вознаграждений (любых иных доходов) при исполнении любого из указанных договоров.
В аналогичном порядке определяется налоговая база при реализации залогодержателем в установленном законодательством Российской Федерации порядке предмета невостребованного залога, принадлежащего залогодателю. (абзац введен Федеральным законом от 22.07.2005 N 119-ФЗ)
2. На операции по реализации услуг, оказываемых на основе договоров поручения, договоров комиссии или агентских договоров и связанных с реализацией товаров (работ, услуг), не подлежащих налогообложению (освобождаемых от налогообложения) в соответствии со статьей 149 настоящего Кодекса, не распространяется освобождение от налогообложения, за исключением посреднических услуг
по реализации товаров (работ, услуг), указанных в пункте 1, подпунктах 1 и 8 пункта 2 и подпункте 6 пункта 3 статьи 149 настоящего Кодекса. (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
Статья 157. Особенности определения налоговой базы и особенности уплаты налога при осуществлении транспортных перевозок и реализации услуг международной связи
1. При осуществлении перевозок (за исключением пригородных перевозок в соответствии с абзацем третьим подпункта 7 пункта 2 статьи 149 настоящего Кодекса) пассажиров, багажа, грузов, грузобагажа или почты железнодорожным, автомобильным, воздушным, морским или речным транспортом налоговая база определяется как стоимость перевозки (без включения в нее налога). При осуществлении воздушных перевозок пределы территории Российской Федерации определяются по начальному и конечному пунктам авиарейса. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 29.05.2002 N 57-ФЗ, от 07.07.2003 N 117-ФЗ)
2. При реализации проездных документов по льготным тарифам налоговая база исчисляется исходя из этих льготных тарифов.
3. Положения настоящей статьи применяются с учетом положений пункта 1 статьи 164 настоящего Кодекса и не распространяются на перевозки, указанные в подпункте 7 пункта 2 статьи 149 настоящего Кодекса, а также на перевозки, предусмотренные международными договорами (соглашениями).
4. При возврате до начала поездки покупателям денег за неиспользованные проездные документы в подлежащую возврату сумму включается вся сумма налога. В случае возврата пассажирами проездных документов в пути следования в связи с прекращением поездки, в подлежащую возврату сумму включается сумма налога в размере, соответствующем расстоянию, которое осталось проследовать пассажирам. В этом случае при определении налоговой базы не учитываются суммы, фактически возвращенные пассажирам. (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
5. При реализации услуг международной связи не учитываются при определении налоговой базы суммы, полученные организациями связи от реализации указанных услуг иностранным покупателям. (п. 5 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Статья 158. Особенности определения налоговой базы при реализации предприятия в целом как имущественного комплекса
1. Налоговая база при реализации предприятия в целом как имущественного комплекса определяется отдельно по каждому из видов активов предприятия. (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
2. В случае, если цена, по которой предприятие продано ниже балансовой стоимости реализованного имущества, для целей налогообложения применяется поправочный коэффициент, рассчитанный как отношение цены реализации предприятия к балансовой стоимости указанного имущества. (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
В случае, если цена, по которой предприятие продано выше балансовой стоимости реализованного имущества, для целей налогообложения применяется поправочный коэффициент, рассчитанный как отношение цены реализации предприятия, уменьшенной на балансовую стоимость дебиторской задолженности (и на стоимость ценных бумаг, если не принято решение об их переоценке), к балансовой стоимости реализованного имущества, уменьшенной на балансовую стоимость дебиторской задолженности (и на стоимость ценных бумаг, если не принято решение об их переоценке). В этом случае поправочный коэффициент к сумме дебиторской задолженности (и стоимости ценных бумаг) не применяется. (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
3. Для целей налогообложения цена каждого вида имущества принимается равной произведению его балансовой стоимости на поправочный коэффициент.
4. Продавцом предприятия составляется сводный счет-фактура с указанием в графе "Всего с НДС" цены, по которой предприятие продано. При этом в сводном счете-фактуре выделяются в самостоятельные
позиции основные средства, нематериальные активы, прочие виды имущества производственного и непроизводственного назначения, сумма дебиторской задолженности, стоимость ценных бумаг и другие позиции активов баланса. К сводному счету-фактуре прилагается акт инвентаризации. (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
В сводном счете-фактуре цена каждого вида имущества принимается равной произведению его балансовой стоимости на поправочный коэффициент.
По каждому виду имущества, реализация которого облагается налогом, в графах "Ставка НДС" и "Сумма НДС" указываются соответственно расчетная налоговая ставка в размере 15,25 процента и сумма налога, определенная как соответствующая расчетной налоговой ставке в размере 15,25 процента процентная доля налоговой базы. (в ред. Федерального закона от 07.07.2003 N 117-ФЗ)
Статья 159. Порядок определения налоговой базы при совершении операций по передаче товаров (выполнению работ, оказанию услуг) для собственных нужд и выполнению строительно-монтажных работ для собственного потребления
1. При передаче налогоплательщиком товаров (выполнении работ, оказании услуг) для собственных нужд, расходы на которые не принимаются к вычету (в том числе через амортизационные отчисления), при исчислении налога на прибыль организаций, налоговая база определяется как стоимость этих товаров (работ, услуг), исчисленная исходя из цен реализации идентичных (а при их отсутствии - однородных) товаров (аналогичных работ, услуг), действовавших в предыдущем налоговом периоде, а при их отсутствии - исходя из рыночных цен с учетом акцизов (для подакцизных товаров) и без включения в них налога. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 06.08.2001 N 110-ФЗ, от 07.07.2003 N 117-ФЗ)
2. При выполнении строительно-монтажных работ для собственного потребления налоговая база определяется как стоимость выполненных работ, исчисленная исходя из всех фактических расходов налогоплательщика на их выполнение, включая расходы реорганизованной (реорганизуемой) организации. (в ред. Федерального закона от 22.07.2005 N 118-ФЗ)
Статья 160. Порядок определения налоговой базы при ввозе товаров на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
1. При ввозе товаров (за исключением товаров, указанных в пунктах 2 и 4 настоящей статьи, и с учетом статей 150 и 151 настоящего Кодекса) на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, налоговая база определяется как сумма: (в ред. Федеральных законов от 28.02.2006 N 28-ФЗ, от 17.12.2009 N 318-ФЗ, от 27.11.2010 N 306-ФЗ)
1) таможенной стоимости этих товаров; (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 29.05.2002 N 57-ФЗ)
2) подлежащей уплате таможенной пошлины;
3) подлежащих уплате акцизов (по подакцизным товарам). (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 07.07.2003 N 117-ФЗ)
2. Исключен. - Федеральный закон от 29.05.2002 N 57-ФЗ.
2. При ввозе на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, продуктов переработки товаров, ранее вывезенных с нее для переработки вне таможенной территории в соответствии с таможенной процедурой переработки вне таможенной территории, налоговая база определяется как стоимость такой переработки. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 27.11.2010 N 306-ФЗ)
3. Налоговая база определяется отдельно по каждой группе товаров одного наименования, вида и марки, ввозимой на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 27.11.2010 N 306-ФЗ)
Если в составе одной партии ввозимых на таможенную территорию Российской Федерации товаров присутствуют как подакцизные товары, так и неподакцизные товары, налоговая база определяется отдельно в отношении каждой группы указанных товаров. Налоговая база определяется в аналогичном порядке в случае, если в составе партии ввозимых на таможенную территорию Российской Федерации товаров присутствуют продукты переработки товаров, ранее вывезенных с территории Российской Федерации в соответствии с таможенной процедурой переработки вне таможенной территории. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 29.05.2002 N 57-ФЗ, от 07.07.2003 N 117-ФЗ, от 27.11.2010 N 306-ФЗ)
4. Утратил силу с 1 января 2011 года. - Федеральный закон от 27.11.2010 N 306-ФЗ.
5. Налоговая база при ввозе российских товаров, помещенных под таможенную процедуру свободной таможенной зоны, на остальную часть территории Российской Федерации и иные территории, находящиеся под ее юрисдикцией, либо при передаче их на территории особой экономической зоны лицам, не являющимся резидентами такой зоны, определяется в соответствии с пунктом 1 настоящей статьи с учетом особенностей, предусмотренных таможенным законодательством Таможенного союза и законодательством Российской Федерации о таможенном деле. (п. 5 введен Федеральным законом от 22.07.2005 N 117-ФЗ, в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
Статья 161. Особенности определения налоговой базы налоговыми агентами
1. При реализации товаров (работ, услуг), местом реализации которых является территория Российской Федерации, налогоплательщиками - иностранными лицами, не состоящими на учете в налоговых органах в качестве налогоплательщиков, налоговая база определяется как сумма дохода от реализации этих товаров (работ, услуг) с учетом налога.
Налоговая база определяется отдельно при совершении каждой операции по реализации товаров (работ, услуг) на территории Российской Федерации с учетом настоящей главы.
2. Налоговая база, указанная в пункте 1 настоящей статьи, определяется налоговыми агентами. При этом налоговыми агентами признаются организации и индивидуальные предприниматели, состоящие на учете в налоговых органах, приобретающие на территории Российской Федерации товары (работы, услуги) у указанных в пункте 1 настоящей статьи иностранных лиц. Налоговые агенты обязаны исчислить, удержать у налогоплательщика и уплатить в бюджет соответствующую сумму налога вне зависимости от того, исполняют ли они обязанности налогоплательщика, связанные с исчислением и уплатой налога, и иные обязанности, установленные настоящей главой. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 29.05.2002 N 57-ФЗ)
Положения пункта 3 статьи 161 (в редакции Федерального закона от 26.11.2008 N 224-ФЗ) применяются при отгрузке товаров (выполнении работ, оказании услуг) и при передаче имущественных прав, осуществляемых начиная с 1 января 2009 года.
3. При предоставлении на территории Российской Федерации органами государственной власти и управления, органами местного самоуправления в аренду федерального имущества, имущества субъектов Российской Федерации и муниципального имущества налоговая база определяется как сумма арендной платы с учетом налога. При этом налоговая база определяется налоговым агентом отдельно по каждому арендованному объекту имущества. В этом случае налоговыми агентами признаются арендаторы указанного имущества. Указанные лица обязаны исчислить, удержать из доходов, уплачиваемых арендодателю, и уплатить в бюджет соответствующую сумму налога. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 08.05.2010 N 83-ФЗ, от 21.11.2011 N 330-ФЗ)
При реализации (передаче) на территории Российской Федерации государственного имущества, не закрепленного за государственными предприятиями и учреждениями, составляющего государственную казну Российской Федерации, казну республики в составе Российской Федерации, казну края, области, города федерального значения, автономной области, автономного округа, а также муниципального имущества, не закрепленного за муниципальными предприятиями и учреждениями, составляющего муниципальную казну соответствующего городского, сельского поселения или другого муниципального образования, налоговая база определяется как сумма дохода от реализации (передачи) этого имущества с
учетом налога. При этом налоговая база определяется отдельно при совершении каждой операции по реализации (передаче) указанного имущества. В этом случае налоговыми агентами признаются покупатели (получатели) указанного имущества, за исключением физических лиц, не являющихся индивидуальными предпринимателями. Указанные лица обязаны исчислить расчетным методом, удержать из выплачиваемых доходов и уплатить в бюджет соответствующую сумму налога. (абзац введен Федеральным законом от 26.11.2008 N 224-ФЗ)
Положения пункта 4 статьи 161 (в редакции Федерального закона от 26.11.2008 N 224-ФЗ) применяются при отгрузке товаров (выполнении работ, оказании услуг) и при передаче имущественных прав, осуществляемых начиная с 1 января 2009 года.
4. При реализации на территории Российской Федерации конфискованного имущества, имущества, реализуемого по решению суда (за исключением реализации, предусмотренной пунктом 4.1 настоящей статьи), бесхозяйных ценностей, кладов и скупленных ценностей, а также ценностей, перешедших по праву наследования государству, налоговая база определяется исходя из цены реализуемого имущества (ценностей), определяемой с учетом положений статьи 105.3 настоящего Кодекса, с учетом акцизов (для подакцизных товаров). В этом случае налоговыми агентами признаются органы, организации или индивидуальные предприниматели, уполномоченные осуществлять реализацию указанного имущества. (п. 4 введен Федеральным законом от 29.05.2002 N 57-ФЗ, в ред. Федеральных законов от 07.07.2003 N 117-ФЗ, от 22.07.2005 N 119-ФЗ, от 26.11.2008 N 224-ФЗ, от 18.07.2011 N 227-ФЗ, от 19.07.2011 N 245-ФЗ)
4.1. При реализации на территории Российской Федерации имущества и (или) имущественных прав должников, признанных в соответствии с законодательством Российской Федерации банкротами, налоговая база определяется как сумма дохода от реализации этого имущества с учетом налога. При этом налоговая база определяется налоговым агентом отдельно по каждой операции по реализации указанного имущества. В этом случае налоговыми агентами признаются покупатели указанного имущества и (или) имущественных прав, за исключением физических лиц, не являющихся индивидуальными предпринимателями. Указанные лица обязаны исчислить расчетным методом, удержать из выплачиваемых доходов и уплатить в бюджет соответствующую сумму налога. (п. 4.1 введен Федеральным законом от 19.07.2011 N 245-ФЗ)
Положения пункта 5 статьи 161 (в редакции Федерального закона от 26.11.2008 N 224-ФЗ) применяются при отгрузке товаров (выполнении работ, оказании услуг) и при передаче имущественных прав, осуществляемых начиная с 1 января 2009 года.
5. При реализации товаров, передаче имущественных прав, выполнении работ, оказании услуг на территории Российской Федерации иностранными лицами, не состоящими на учете в налоговых органах в качестве налогоплательщиков, налоговыми агентами признаются состоящие на учете в налоговых органах в качестве налогоплательщиков организации и индивидуальные предприниматели, осуществляющие предпринимательскую деятельность с участием в расчетах на основе договоров поручения, договоров комиссии или агентских договоров с указанными иностранными лицами. В этом случае налоговая база определяется налоговым агентом как стоимость таких товаров (работ, услуг), имущественных прав с учетом акцизов (для подакцизных товаров) и без включения в них суммы налога. (п. 5 в ред. Федерального закона от 26.11.2008 N 224-ФЗ)
6. В случае, если в течение сорока пяти календарных дней с момента перехода права собственности на судно от налогоплательщика к заказчику регистрация судна в Российском международном реестре судов не осуществлена, налоговая база определяется налоговым агентом как стоимость, по которой это судно было реализовано заказчику, с учетом налога.
При этом налоговым агентом является лицо, в собственности которого находится судно по истечении сорока пяти календарных дней с момента такого перехода права собственности.
Налоговый агент обязан исчислить по налоговой ставке, предусмотренной пунктом 3 статьи 164 настоящего Кодекса, соответствующую сумму налога и перечислить ее в бюджет. (п. 6 в ред. Федерального закона от 07.11.2011 N 305-ФЗ)
Статья 162. Особенности определения налоговой базы с учетом сумм, связанных с расчетами по оплате товаров (работ, услуг)
1. Налоговая база, определенная в соответствии со статьями 153 - 158 настоящего Кодекса, увеличивается на суммы: (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 29.05.2002 N 57-ФЗ)
1) утратил силу. - Федеральный закон от 22.07.2005 N 119-ФЗ;
2) полученных за реализованные товары (работы, услуги) в виде финансовой помощи, на пополнение фондов специального назначения, в счет увеличения доходов либо иначе связанных с оплатой реализованных товаров (работ, услуг);
3) полученных в виде процента (дисконта) по полученным в счет оплаты за реализованные товары (работы, услуги) облигациям и векселям, процента по товарному кредиту в части, превышающей размер процента, рассчитанного в соответствии со ставками рефинансирования Центрального банка Российской Федерации, действовавшими в периодах, за которые производится расчет процента; (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
4) полученных страховых выплат по договорам страхования риска неисполнения договорных обязательств контрагентом страхователя-кредитора, если страхуемые договорные обязательства предусматривают поставку страхователем товаров (работ, услуг), реализация которых признается объектом налогообложения в соответствии со статьей 146 настоящего Кодекса, за исключением реализации товаров, указанных в подпункте 1 пункта 1 статьи 164 настоящего Кодекса; (в ред. Федерального закона от 19.07.2011 N 245-ФЗ)
5) исключен. - Федеральный закон от 29.12.2000 N 166-ФЗ.
2. Положения пункта 1 настоящей статьи не применяются в отношении операций по реализации товаров (работ, услуг), которые не подлежат налогообложению (освобождаются от налогообложения), а также в отношении товаров (работ, услуг), местом реализации которых в соответствии со статьями 147 и 148 настоящего Кодекса не является территория Российской Федерации. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
3. В налоговую базу не включаются денежные средства, полученные управляющими организациями, товариществами собственников жилья, жилищно-строительными, жилищными или иными специализированными потребительскими кооперативами, созданными в целях удовлетворения потребностей граждан в жилье и отвечающими за обслуживание внутридомовых инженерных систем, с использованием которых предоставляются коммунальные услуги, на формирование резерва на проведение текущего и капитального ремонта общего имущества в многоквартирном доме. (п. 3 введен Федеральным законом от 28.11.2009 N 287-ФЗ)
Статья 162.1. Особенности налогообложения при реорганизации организаций
(введена Федеральным законом от 22.07.2005 N 118-ФЗ)
1. При реорганизации организации в форме выделения вычетам у реорганизованной (реорганизуемой) организации подлежат суммы налога, исчисленные и уплаченные ею с сумм авансовых или иных платежей в счет предстоящих поставок товаров (выполнения работ, оказания услуг), реализуемых на территории Российской Федерации, в случае перевода долга при реорганизации на правопреемника (правопреемников) по обязательствам, связанным с реализацией товаров (работ, услуг) или передачей имущественных прав.
Вычеты сумм налога, указанных в настоящем пункте, производятся в полном объеме после перевода долга на правопреемника (правопреемников) по обязательствам, связанным с реализацией товаров (работ, услуг) или передачей имущественных прав.
2. При реорганизации организации в форме выделения налоговая база правопреемника (правопреемников) увеличивается на суммы авансовых или иных платежей в счет предстоящих поставок товаров (выполнения работ, оказания услуг), полученных в порядке правопреемства от реорганизованной (реорганизуемой) организации и подлежащих учету у правопреемника (правопреемников).
3. В случае реорганизации в форме слияния, присоединения, разделения, преобразования вычетам у правопреемника (правопреемников) подлежат суммы налога, исчисленные и уплаченные реорганизованной организацией с сумм авансовых или иных платежей, полученных в счет предстоящих поставок товаров (выполнения работ, оказания услуг).
4. Вычеты суммы налога, исчисленной и уплаченной с сумм авансовых или иных платежей, предусмотренных пунктом 2 настоящей статьи, а также сумм налога, указанных в пункте 3 настоящей статьи, производятся правопреемником (правопреемниками) после даты реализации соответствующих товаров (работ, услуг) или после отражения в учете у правопреемника (правопреемников) операций в случаях расторжения или изменения условий соответствующего договора и возврата соответствующих сумм авансовых платежей, но не позднее одного года с момента такого возврата.
5. В случае реорганизации организации независимо от формы реорганизации подлежащие учету у правопреемника (правопреемников) суммы налога, предъявленные реорганизованной (реорганизуемой) организации и (или) уплаченные этой организацией при приобретении (ввозе) товаров (работ, услуг), но не предъявленные ею к вычету, подлежат вычету правопреемником (правопреемниками) этой организации в порядке, предусмотренном настоящей главой.
Вычеты сумм налога, указанных в абзаце первом настоящего пункта, производятся правопреемником (правопреемниками) реорганизованной (реорганизуемой) организации на основании счетов-фактур (копий счетов-фактур), выставленных реорганизованной (реорганизуемой) организации, или счетов-фактур, выставленных правопреемнику (правопреемникам) продавцами при приобретении товаров (работ, услуг), а также на основании копий документов, подтверждающих фактическую уплату реорганизованной (реорганизуемой) организацией сумм налога продавцам при приобретении товаров (работ, услуг), и (или) документов, подтверждающих фактическую уплату сумм налога продавцам при приобретении товаров (работ, услуг) правопреемником (правопреемниками) этой организации.
6. В целях настоящей главы не признается оплатой товаров (работ, услуг) передача налогоплательщиком права требования правопреемнику (правопреемникам) при реорганизации организации. При переходе права требования от реорганизованной (реорганизуемой) организации к правопреемнику (правопреемникам) налоговая база определяется правопреемником (правопреемниками), получающим (получающими) право требования, в момент определения налоговой базы в соответствии с порядком, установленным статьей 167 настоящего Кодекса, с учетом положений, предусмотренных подпунктами 2 - 4 пункта 1 и пунктом 2 статьи 162 настоящего Кодекса.
7. В случае реорганизации организации положения, предусмотренные подпунктами 2 и 3 пункта 5 статьи 169 настоящего Кодекса для принятия сумм налога к вычету или возмещению правопреемником (правопреемниками) реорганизованной (реорганизуемой) организации, считаются выполненными при наличии в счете-фактуре реквизитов реорганизованной (реорганизуемой) организации.
8. При передаче правопреемнику (правопреемникам) товаров (работ, услуг, имущественных прав), в том числе основных средств и нематериальных активов, при приобретении (ввозе) которых суммы налога были приняты реорганизованной (реорганизуемой) организацией к вычету в порядке, предусмотренном настоящей главой, соответствующие суммы налога не подлежат восстановлению и уплате в бюджет реорганизованной (реорганизуемой) организацией.
9. В случае реорганизации организации независимо от формы реорганизации подлежащие учету у правопреемника (правопреемников) суммы налога, которые в соответствии со статьями 176 и 176.1 настоящего Кодекса подлежат возмещению, но не были до момента завершения реорганизации возмещены реорганизованной (реорганизуемой) организацией, возмещаются правопреемнику (правопреемникам) в порядке, установленном настоящей главой. (в ред. Федерального закона от 17.12.2009 N 318-ФЗ)
10. При наличии нескольких правопреемников доля каждого из правопреемников при совершении операций в соответствии с настоящей статьей определяется на основании передаточного акта или разделительного баланса.
11. В целях настоящей главы под реорганизуемой организацией понимается организация, реорганизация которой осуществляется в форме выделения, до момента завершения ее реорганизации (до
даты государственной регистрации последней из вновь возникших организаций).
Статья 163. Налоговый период
(в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
Налоговый период (в том числе для налогоплательщиков, исполняющих обязанности налоговых агентов, далее - налоговые агенты) устанавливается как квартал.
Статья 164. Налоговые ставки
Положения пункта 1 статьи 164 (в редакции Федерального закона от 27.11.2010 N 309-ФЗ) применяются к работам (услугам), выполненным (оказанным) после дня вступления в силу Федерального закона от 27.11.2010 N 309-ФЗ (пункт 2 статьи 3 Федерального закона от 27.11.2010 N 309-ФЗ).
Постановлением Конституционного Суда РФ от 14.07.2003 N 12-П взаимосвязанные положения пункта 1 статьи 164 и пунктов 1 и 4 статьи 165 признаны не противоречащими Конституции Российской Федерации, как закрепляющие обязательность представления налогоплательщиком в налоговые органы документов согласно установленному перечню для подтверждения обоснованности применения ставки 0 процентов по налогу на добавленную стоимость.
1. Налогообложение производится по налоговой ставке 0 процентов при реализации:
1) товаров, вывезенных в таможенной процедуре экспорта, а также товаров, помещенных под таможенную процедуру свободной таможенной зоны, при условии представления в налоговые органы документов, предусмотренных статьей 165 настоящего Кодекса; (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 29.05.2002 N 57-ФЗ, от 18.08.2004 N 102-ФЗ, от 22.07.2005 N 117-ФЗ, от 27.11.2010 N 309-ФЗ)
2) утратил силу с 1 января 2011 года. - Федеральный закон от 27.11.2010 N 309-ФЗ;
2.1) услуг по международной перевозке товаров.
В целях настоящей статьи под международными перевозками товаров понимаются перевозки товаров морскими, речными судами, судами смешанного (река - море) плавания, воздушными судами, железнодорожным транспортом и автотранспортными средствами, при которых пункт отправления или пункт назначения товаров расположен за пределами территории Российской Федерации.
Положения настоящего подпункта распространяются также на следующие услуги, оказываемые российскими организациями или индивидуальными предпринимателями:
услуги по предоставлению принадлежащего на праве собственности или на праве аренды (в том числе финансовой аренды (лизинга) железнодорожного подвижного состава и (или) контейнеров для осуществления международных перевозок;
транспортно-экспедиционные услуги, оказываемые на основании договора транспортной экспедиции при организации международной перевозки. В целях настоящей статьи к транспортно-экспедиционным услугам относятся участие в переговорах по заключению контрактов купли-продажи товаров, оформление документов, прием и выдача грузов, завоз-вывоз грузов, погрузочно-разгрузочные и складские услуги, информационные услуги, подготовка и дополнительное оборудование транспортных средств, услуги по организации страхования грузов, платежно-финансовых услуг, услуги по таможенному оформлению грузов и транспортных средств, а также разработка и согласование технических условий погрузки и крепления грузов, розыск груза после истечения срока доставки, контроль за соблюдением комплектной отгрузки оборудования, перемаркировка грузов, обслуживание и ремонт универсальных контейнеров грузоотправителей, обслуживание рефрижераторных контейнеров и хранение грузов в складских помещениях и на открытых площадках экспедитора. (в ред. Федерального закона от 19.07.2011 N 245-ФЗ)
Положения настоящего подпункта не распространяются на услуги указанных в подпункте 9 настоящего пункта российских перевозчиков на железнодорожном транспорте;
Положения настоящего подпункта распространяются также и на услуги, указанные в абзацах четвертом и пятом настоящего подпункта, оказываемые при организации и осуществлении перевозок железнодорожным транспортом от места прибытия товаров на территорию Российской Федерации (от портов или пограничных станций, расположенных на территории Российской Федерации) до станции назначения товаров, расположенной на территории Российской Федерации; (абзац введен Федеральным законом от 19.07.2011 N 245-ФЗ) (пп. 2.1 введен Федеральным законом от 27.11.2010 N 309-ФЗ)
2.2) работ (услуг), выполняемых (оказываемых) организациями трубопроводного транспорта нефти и нефтепродуктов, по:
транспортировке нефти, нефтепродуктов вне зависимости от даты их помещения под соответствующую таможенную процедуру из пункта отправления, расположенного на территории Российской Федерации, до границы Российской Федерации для последующего вывоза трубопроводным транспортом за пределы территории Российской Федерации, либо до морских портов Российской Федерации для последующего вывоза за пределы территории Российской Федерации морским транспортом, либо до пункта перевалки (перегрузки, слива, налива) на иные виды транспорта, в том числе на трубопроводный, расположенный на территории Российской Федерации, для последующего вывоза за пределы территории Российской Федерации иными видами транспорта, в том числе трубопроводным;
перевалке и (или) перегрузке нефти и нефтепродуктов, вывозимых за пределы территории Российской Федерации, в том числе в морских, речных портах, вне зависимости от даты их помещения под соответствующую таможенную процедуру.
Под перевалкой в целях настоящей статьи понимаются погрузка, выгрузка, слив, налив, маркировка, сортировка, упаковка, перемещение в границах морского, речного порта, технологическое накопление грузов, приведение грузов в транспортабельное состояние, их крепление и сепарация.
Для целей настоящей главы к организациям трубопроводного транспорта нефти и нефтепродуктов относятся российские организации, осуществляющие деятельность в сфере транспортировки нефти и нефтепродуктов по магистральным трубопроводам. (в ред. Федерального закона от 21.11.2011 N 330-ФЗ)
Настоящий подпункт распространяется на работы (услуги), выполняемые (оказываемые) на основании договора (контракта) с:
иностранным или российским лицом, которое заключило внешнеэкономическую сделку по реализации нефти и (или) нефтепродуктов, транспортируемых за пределы территории Российской Федерации, или является лицом, от имени либо по поручению которого была заключена указанная внешнеэкономическая сделка;
агентом (комиссионером) иностранного или российского лица, которое заключило внешнеэкономическую сделку по реализации нефти и (или) нефтепродуктов, транспортируемых за пределы территории Российской Федерации, или является лицом, от имени либо по поручению которого была заключена указанная внешнеэкономическая сделка.
Положения настоящего подпункта распространяются также и на работы (услуги), выполняемые (оказываемые) организациями трубопроводного транспорта нефти и нефтепродуктов, по транспортировке, перевалке и (или) перегрузке нефти и нефтепродуктов, помещенных под таможенную процедуру таможенного транзита, а также вывозимых с территории Российской Федерации на территорию государства - члена Таможенного союза, с учетом особенностей, изложенных в настоящем подпункте. (абзац введен Федеральным законом от 21.11.2011 N 330-ФЗ)
Настоящий подпункт не распространяется на работы (услуги), выполняемые (оказываемые) на основании договоров, сторонами которых являются только организации трубопроводного транспорта нефти и нефтепродуктов;
(пп. 2.2 введен Федеральным законом от 27.11.2010 N 309-ФЗ)
2.3) услуг по организации транспортировки трубопроводным транспортом природного газа, вывозимого за пределы территории Российской Федерации (ввозимого на территорию Российской Федерации), в том числе помещенного под таможенную процедуру таможенного транзита, а также услуг по транспортировке (организации транспортировки) трубопроводным транспортом природного газа, ввозимого на территорию Российской Федерации для переработки на территории Российской Федерации. (в ред. Федерального закона от 19.07.2011 N 245-ФЗ)
В целях настоящей главы под организацией транспортировки природного газа трубопроводным транспортом понимаются услуги, оказываемые собственником магистральных газопроводов на основании отдельного договора, предусматривающего организацию транспортировки природного газа; (в ред. Федерального закона от 19.07.2011 N 245-ФЗ) (пп. 2.3 введен Федеральным законом от 27.11.2010 N 309-ФЗ)
2.4) услуг, оказываемых организацией по управлению единой национальной (общероссийской) электрической сетью по передаче по единой национальной (общероссийской) электрической сети электрической энергии, поставка которой осуществляется из электроэнергетической системы Российской Федерации в электроэнергетические системы иностранных государств; (пп. 2.4 введен Федеральным законом от 27.11.2010 N 309-ФЗ)
2.5) работ (услуг), выполняемых (оказываемых) российскими организациями (за исключением организаций трубопроводного транспорта) в морских, речных портах по перевалке и хранению товаров, перемещаемых через границу Российской Федерации, в товаросопроводительных документах которых указан пункт отправления и (или) пункт назначения, находящийся за пределами территории Российской Федерации; (пп. 2.5 введен Федеральным законом от 27.11.2010 N 309-ФЗ)
2.6) работ (услуг) по переработке товаров, помещенных под таможенную процедуру переработки на таможенной территории; (пп. 2.6 введен Федеральным законом от 27.11.2010 N 309-ФЗ)
2.7) услуг по предоставлению железнодорожного подвижного состава и (или) контейнеров, а также транспортно-экспедиционных услуг, оказываемых российскими организациями или индивидуальными предпринимателями, владеющими железнодорожным подвижным составом и (или) контейнерами на праве собственности или на праве аренды (в том числе финансовой аренды (лизинга), для осуществления перевозки или транспортировки железнодорожным транспортом экспортируемых товаров или продуктов переработки при условии, что пункт отправления и пункт назначения находятся на территории Российской Федерации. (в ред. Федерального закона от 19.07.2011 N 245-ФЗ)
Положения настоящего подпункта применяются при условии, что на перевозочных документах проставлены указанные в подпункте 3 пункта 3.7 статьи 165 настоящего Кодекса отметки таможенных органов.
Положения настоящего подпункта не распространяются на услуги указанных в подпункте 9 настоящего пункта российских перевозчиков на железнодорожном транспорте и услуги, указанные в подпункте 2.1 настоящего пункта; (пп. 2.7 введен Федеральным законом от 27.11.2010 N 309-ФЗ)
2.8) работ (услуг), выполняемых (оказываемых) организациями внутреннего водного транспорта, в отношении товаров, вывозимых в таможенной процедуре экспорта при перевозке (транспортировке) товаров в пределах территории Российской Федерации из пункта отправления до пункта выгрузки или перегрузки (перевалки) на морские суда, суда смешанного (река - море) плавания или иные виды транспорта.
В целях настоящей статьи к организациям внутреннего водного транспорта относятся российские организации, осуществляющие судоходство на внутренних водных путях Российской Федерации и иную связанную с судоходством деятельность на внутренних водных путях Российской Федерации, а также с
входом во внутренние воды и выходом в территориальное море Российской Федерации; (пп. 2.8 введен Федеральным законом от 27.11.2010 N 309-ФЗ)
3) работ (услуг), непосредственно связанных с перевозкой или транспортировкой товаров, помещенных под таможенную процедуру таможенного транзита при перевозке иностранных товаров от таможенного органа в месте прибытия на территорию Российской Федерации до таможенного органа в месте убытия с территории Российской Федерации; (в ред. Федеральных законов от 22.07.2005 N 119-ФЗ, от 27.11.2010 N 309-ФЗ)
3.1) оказываемых организациями или индивидуальными предпринимателями:
услуг по предоставлению принадлежащего на праве собственности или на праве аренды (в том числе финансовой аренды (лизинга) железнодорожного подвижного состава и (или) контейнеров для осуществления услуг по перевозке или транспортировке железнодорожным транспортом товаров, перемещаемых через территорию Российской Федерации с территории иностранного государства, не являющегося членом Таможенного союза, в том числе через территорию государства - члена Таможенного союза, или с территории государства - члена Таможенного союза на территорию другого иностранного государства, в том числе являющегося членом Таможенного союза;
транспортно-экспедиционных услуг, оказываемых на основе договора транспортной экспедиции при организации услуг по перевозке или транспортировке железнодорожным транспортом товаров, перемещаемых через территорию Российской Федерации с территории иностранного государства, не являющегося членом Таможенного союза, в том числе через территорию государства - члена Таможенного союза, или с территории государства - члена Таможенного союза на территорию другого иностранного государства, в том числе являющегося членом Таможенного союза.
Положения настоящего подпункта не распространяются на услуги, оказываемые российскими перевозчиками на железнодорожном транспорте; (пп. 3.1 введен Федеральным законом от 19.07.2011 N 245-ФЗ)
4) услуг по перевозке пассажиров и багажа при условии, что пункт отправления или пункт назначения пассажиров и багажа расположены за пределами территории Российской Федерации, при оформлении перевозок на основании единых международных перевозочных документов; (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
5) товаров (работ, услуг) в области космической деятельности.
Положения настоящего подпункта распространяются на космическую технику, космические объекты, объекты космической инфраструктуры, подлежащие обязательной сертификации в соответствии с законодательством Российской Федерации в области космической деятельности, а также на космическую технику, космические объекты, объекты космической инфраструктуры военного и двойного назначения, на работы (услуги), выполняемые (оказываемые) с использованием техники, находящейся непосредственно в космическом пространстве, в том числе управляемой с поверхности и (или) из атмосферы Земли; работы (услуги) по исследованию космического пространства, по наблюдению за объектами и явлениями в космическом пространстве, в том числе с поверхности и (или) из атмосферы Земли; подготовительные и (или) вспомогательные (сопутствующие) наземные работы (услуги), технологически обусловленные (необходимые) и неразрывно связанные с выполнением работ (оказанием услуг) по исследованию космического пространства и (или) с выполнением работ (оказанием услуг) с использованием техники, находящейся непосредственно в космическом пространстве; (пп. 5 в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
6) драгоценных металлов налогоплательщиками, осуществляющими их добычу или производство из лома и отходов, содержащих драгоценные металлы, Государственному фонду драгоценных металлов и драгоценных камней Российской Федерации, фондам драгоценных металлов и драгоценных камней субъектов Российской Федерации, Центральному банку Российской Федерации, банкам; (пп. 6 в ред. Федерального закона от 24.07.2002 N 110-ФЗ)
7) товаров (работ, услуг) для официального пользования иностранными дипломатическими и приравненными к ним представительствами или для личного пользования дипломатического или
административно-технического персонала этих представительств, включая проживающих вместе с ними членов их семей.
Реализация товаров (выполнение работ, оказание услуг), указанных в настоящем подпункте, подлежит налогообложению по ставке 0 процентов в случаях, если законодательством соответствующего иностранного государства установлен аналогичный порядок в отношении дипломатических и приравненных к ним представительств Российской Федерации, дипломатического и административно-технического персонала этих представительств (включая проживающих вместе с ними членов их семей), либо если такая норма предусмотрена в международном договоре Российской Федерации. Перечень иностранных государств, в отношении представительств которых применяются нормы настоящего подпункта, определяется федеральным органом исполнительной власти в сфере международных отношений совместно с Министерством финансов Российской Федерации. (в ред. Федеральных законов от 29.06.2004 N 58-ФЗ, от 02.11.2004 N 127-ФЗ)
Порядок применения настоящего подпункта устанавливается Правительством Российской Федерации;
8) припасов, вывезенных с территории Российской Федерации. В целях настоящей статьи припасами признаются топливо и горюче-смазочные материалы, которые необходимы для обеспечения нормальной эксплуатации воздушных и морских судов, судов смешанного (река-море) плавания; (пп. 8 введен Федеральным законом от 29.05.2002 N 57-ФЗ, в ред. Федерального закона от 27.11.2010 N 309-ФЗ)
9) выполняемых российскими перевозчиками на железнодорожном транспорте:
работ (услуг) по перевозке или транспортировке экспортируемых за пределы территории Российской Федерации товаров и вывозу с территории Российской Федерации продуктов переработки на территории Российской Федерации; (в ред. Федерального закона от 27.11.2010 N 309-ФЗ)
работ (услуг), связанных с указанной в абзаце втором настоящего подпункта перевозкой или транспортировкой, стоимость которых указана в перевозочных документах на перевозку экспортируемых товаров (вывозимых продуктов переработки).
Положения настоящего подпункта применяются при условии, что на перевозочных документах проставлены указанные в пункте 5 статьи 165 настоящего Кодекса отметки таможенных органов; (пп. 9 в ред. Федерального закона от 05.04.2010 N 50-ФЗ)
9.1) выполняемых (оказываемых) российскими перевозчиками на железнодорожном транспорте:
работ (услуг) по перевозке или транспортировке товаров, вывозимых с территории Российской Федерации на территорию государства - члена Таможенного союза, и работ (услуг), непосредственно связанных с перевозкой или транспортировкой указанных товаров, стоимость которых указана в перевозочных документах на перевозку товаров;
работ (услуг) по перевозке или транспортировке товаров, перемещаемых через территорию Российской Федерации с территории иностранного государства, не являющегося членом Таможенного союза, в том числе через территорию государства - члена Таможенного союза, или с территории государства - члена Таможенного союза на территорию другого иностранного государства, в том числе являющегося членом Таможенного союза, и работ (услуг), непосредственно связанных с перевозкой или транспортировкой указанных товаров, стоимость которых указана в перевозочных документах на перевозку товаров; (пп. 9.1 введен Федеральным законом от 19.07.2011 N 245-ФЗ)
10) построенных судов, подлежащих регистрации в Российском международном реестре судов, при условии представления в налоговые органы документов, предусмотренных статьей 165 настоящего Кодекса; (пп. 10 введен Федеральным законом от 20.12.2005 N 168-ФЗ)
11) товаров (работ, услуг) для официального использования международными организациями и их представительствами, осуществляющими деятельность на территории Российской Федерации. Перечень международных организаций, в отношении которых применяются нормы настоящего подпункта, определяется федеральным органом исполнительной власти в сфере международных отношений совместно с Министерством финансов Российской Федерации.
Налоговая ставка 0 процентов применяется в отношении товаров (работ, услуг), реализуемых для официального использования международными организациями и их представительствами, осуществляющими деятельность на территории Российской Федерации на основании положений международных договоров Российской Федерации, предусматривающих освобождение от налога; (пп. 11 введен Федеральным законом от 19.07.2011 N 245-ФЗ)
12) работ (услуг) по перевозке (транспортировке) вывозимых за пределы территории Российской Федерации или ввозимых на территорию Российской Федерации товаров морскими судами и судами смешанного (река - море) плавания на основании договоров фрахтования судна на время (тайм-чартер). (пп. 12 введен Федеральным законом от 07.11.2011 N 305-ФЗ)
До 1 января 2018 года при реализации услуг по передаче племенного скота и птицы во владение и пользование по договорам финансовой аренды (лизинга) с правом выкупа налогообложение налогом на добавленную стоимость производится по налоговой ставке 10 процентов (Федеральный закон от 05.08.2000 N 118-ФЗ (в ред. от 28.11.2011).
2. Налогообложение производится по налоговой ставке 10 процентов при реализации:
1) следующих продовольственных товаров:
скота и птицы в живом весе;
мяса и мясопродуктов (за исключением деликатесных: вырезки, телятины, языков, колбасных изделий - сырокопченых в/с, сырокопченых полусухих в/с, сыровяленых, фаршированных в/с; копченостей из свинины, баранины, говядины, телятины, мяса птицы - балыка, карбонада, шейки, окорока, пастромы, филея; свинины и говядины запеченных; консервов - ветчины, бекона, карбонада и языка заливного);
молока и молокопродуктов (включая мороженое, произведенное на их основе, за исключением мороженого, выработанного на плодово-ягодной основе, фруктового и пищевого льда);
яйца и яйцепродуктов;
масла растительного;
маргарина;
сахара, включая сахар-сырец;
соли;
зерна, комбикормов, кормовых смесей, зерновых отходов;
маслосемян и продуктов их переработки (шротов(а), жмыхов);
хлеба и хлебобулочных изделий (включая сдобные, сухарные и бараночные изделия);
крупы;
муки;
макаронных изделий;
рыбы живой (за исключением ценных пород: белорыбицы, лосося балтийского и дальневосточного, осетровых (белуги, бестера, осетра, севрюги, стерляди), семги, форели (за исключением морской), нельмы,
кеты, чавычи, кижуча, муксуна, омуля, сига сибирского и амурского, чира);
море- и рыбопродуктов, в том числе рыбы охлажденной, мороженой и других видов обработки, сельди, консервов и пресервов (за исключением деликатесных: икры осетровых и лососевых рыб; белорыбицы, лосося балтийского, осетровых рыб - белуги, бестера, осетра, севрюги, стерляди; семги; спинки и теши нельмы х/к; кеты и чавычи слабосоленых, среднесоленых и семужного посола; спинки кеты, чавычи и кижуча х/к, теши кеты и боковника чавычи х/к; спинки муксуна, омуля, сига сибирского и амурского, чира х/к; пресервов филе - ломтиков лосося балтийского и лосося дальневосточного; мяса крабов и наборов отдельных конечностей крабов варено-мороженых; лангустов);
продуктов детского и диабетического питания;
овощей (включая картофелю( �
2) следующих товаров для детей:
трикотажных изделий для новорожденных и детей ясельной, дошкольной, младшей и старшей школьной возрастных групп: верхних трикотажных изделий, бельевых трикотажных изделий, чулочно-носочных изделий, прочих трикотажных изделий: перчаток, варежек, головных уборов;
швейных изделий, в том числе изделий из натуральных овчины и кролика (включая изделия из натуральных овчины и кролика с кожаными вставками) для новорожденных и детей ясельной, дошкольной, младшей и старшей школьных возрастных групп, верхней одежды (в том числе плательной и костюмной группы), нательного белья, головных уборов, одежды и изделий для новорожденных и детей ясельной группы. Положения настоящего абзаца не распространяются на швейные изделия из натуральной кожи и натурального меха, за исключением натуральных овчины и кролика; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
обуви (за исключением спортивной): пинеток, гусариковой, дошкольной, школьной; валяной; резиновой: малодетской, детской, школьной;
кроватей детских;
матрацев детских;
колясок;
тетрадей школьных;
игрушек;
пластилина;
пеналов;
счетных палочек;
счет школьных;
дневников школьных;
тетрадей для рисования;
альбомов для рисования;
альбомов для черчения;
папок для тетрадей;
обложек для учебников, дневников, тетрадей;
касс цифр и букв;
подгузников;
3) периодических печатных изданий, за исключением периодических печатных изданий рекламного или эротического характера;
книжной продукции, связанной с образованием, наукой и культурой, за исключением книжной продукции рекламного и эротического характера; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
абзацы третий - шестой утратили силу. - Федеральный закон от 28.12.2001 N 179-ФЗ.
В целях настоящего подпункта под периодическим печатным изданием понимается газета, журнал, альманах, бюллетень, иное издание, имеющее постоянное название, текущий номер и выходящее в свет не реже одного раза в год.
В целях настоящего подпункта к периодическим печатным изданиям рекламного характера относятся периодические печатные издания, в которых реклама превышает 40 процентов объема одного номера периодического печатного издания; (пп. 3 введен Федеральным законом от 28.12.2001 N 179-ФЗ)
4) следующих медицинских товаров отечественного и зарубежного производства:
лекарственных средств, включая лекарственные средства, предназначенные для проведения клинических исследований, лекарственные субстанции, в том числе внутриаптечного изготовления; (в ред. Федерального закона от 17.05.2007 N 85-ФЗ)
изделий медицинского назначения. (пп. 4 введен Федеральным законом от 28.12.2001 N 179-ФЗ)
Коды видов продукции, перечисленных в настоящем пункте, в соответствии с Общероссийским классификатором продукции, а также Товарной номенклатурой внешнеэкономической деятельности определяются Правительством Российской Федерации. (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
3. Налогообложение производится по налоговой ставке 18 процентов в случаях, не указанных в пунктах 1, 2 и 4 настоящей статьи. (п. 3 в ред. Федерального закона от 07.07.2003 N 117-ФЗ)
4. При получении денежных средств, связанных с оплатой товаров (работ, услуг), предусмотренных статьей 162 настоящего Кодекса, а также при получении оплаты, частичной оплаты в счет предстоящих поставок товаров (выполнения работ, оказания услуг), передачи имущественных прав, предусмотренных пунктами 2 - 4 статьи 155 настоящего Кодекса, при удержании налога налоговыми агентами в соответствии с пунктами 1 - 3 статьи 161 настоящего Кодекса, при реализации имущества, приобретенного на стороне и учитываемого с налогом в соответствии с пунктом 3 статьи 154 настоящего Кодекса, при реализации сельскохозяйственной продукции и продуктов ее переработки в соответствии с пунктом 4 статьи 154 настоящего Кодекса, при реализации автомобилей в соответствии с пунктом 5.1 статьи 154 настоящего Кодекса, при передаче имущественных прав в соответствии с пунктами 2 - 4 статьи 155 настоящего Кодекса, а также в иных случаях, когда в соответствии с настоящим Кодексом сумма налога должна определяться расчетным методом, налоговая ставка определяется как процентное отношение налоговой ставки, предусмотренной пунктом 2 или пунктом 3 настоящей статьи, к налоговой базе, принятой за 100 и увеличенной на соответствующий размер налоговой ставки. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 22.07.2005 N 119-ФЗ, от 04.12.2008 N 251-ФЗ)
5. Исключен. - Федеральный закон от 29.12.2000 N 166-ФЗ.
5. При ввозе товаров на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, применяются налоговые ставки, указанные в пунктах 2 и 3 настоящей статьи. (в ред. Федерального закона от 27.11.2010 N 309-ФЗ)
6. Утратил силу с 1 января 2007 года. - Федеральный закон от 22.07.2005 N 119-ФЗ.
Статья 165. Порядок подтверждения права на получение возмещения при налогообложении по налоговой ставке 0 процентов
Пункт 1 статьи 165 подлежит применению в соответствии с конституционно-правовым смыслом, выявленным в Определении Конституционного Суда РФ от 04.04.2006 N 98-О.
Постановлением Конституционного Суда РФ от 14.07.2003 N 12-П взаимосвязанные положения пункта 1 статьи 164 и пунктов 1 и 4 статьи 165 признаны не противоречащими Конституции Российской Федерации, как закрепляющие обязательность представления налогоплательщиком в налоговые органы документов согласно установленному перечню для подтверждения обоснованности применения ставки 0 процентов по налогу на добавленную стоимость.
1. При реализации товаров, предусмотренных подпунктом 1 и (или) подпунктом 8 пункта 1 статьи 164 настоящего Кодекса, для подтверждения обоснованности применения налоговой ставки 0 процентов (или особенностей налогообложения) и налоговых вычетов в налоговые органы, если иное не предусмотрено пунктами 2 и 3 настоящей статьи, представляются следующие документы: (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 29.05.2002 N 57-ФЗ)
1) контракт (копия контракта) налогоплательщика с иностранным лицом на поставку товара (припасов) за пределы единой таможенной территории Таможенного союза (далее в настоящем Кодексе - таможенная территория Таможенного союза) и (или) припасов за пределы Российской Федерации. Если контракты содержат сведения, составляющие государственную тайну, вместо копии полного текста контракта представляется выписка из него, содержащая информацию, необходимую для проведения налогового контроля (в частности, информацию об условиях поставки, о сроках, цене, виде продукции); (пп. 1 в ред. Федерального закона от 27.11.2010 N 309-ФЗ)
2) утратил силу. - Федеральный закон от 19.07.2011 N 245-ФЗ.
3) таможенная декларация (ее копия) с отметками российского таможенного органа, осуществившего выпуск товаров в процедуре экспорта, и российского таможенного органа места убытия, через который товар был вывезен с территории Российской Федерации и иных территорий, находящихся под ее юрисдикцией (далее в настоящей статье - российский таможенный орган места убытия). (в ред. Федеральных законов от 22.07.2005 N 119-ФЗ, от 27.11.2010 N 309-ФЗ)
При вывозе товаров в таможенной процедуре экспорта трубопроводным транспортом или по линиям электропередачи представляется полная таможенная декларация (ее копия) с отметками российского таможенного органа, подтверждающими факт помещения товаров под таможенную процедуру экспорта. (в ред. Федеральных законов от 22.07.2005 N 119-ФЗ, от 27.11.2010 N 309-ФЗ)
При вывозе товаров в таможенной процедуре экспорта через границу Российской Федерации с государством - членом Таможенного союза, на которой таможенное оформление отменено, в третьи страны представляется таможенная декларация (ее копия) с отметками таможенного органа Российской Федерации, производившего таможенное оформление указанного вывоза товаров. (в ред. Федерального закона от 27.11.2010 N 309-ФЗ)
Абзац утратил силу с 1 января 2009 года. - Федеральный закон от 26.11.2008 N 224-ФЗ.
При вывозе с территории Российской Федерации припасов представляется таможенная декларация на припасы (ее копия) с отметками таможенного органа, в регионе деятельности которого расположен порт (аэропорт), открытый для международного сообщения, о вывозе припасов за пределы Российской Федерации (в случае, если таможенное декларирование предусмотрено таможенным законодательством Таможенного союза). (в ред. Федерального закона от 19.07.2011 N 245-ФЗ)
Абзацы шестой - восьмой утратили силу с 1 января 2011 года. - Федеральный закон от 27.11.2010 N 309-ФЗ.
В порядке, определяемом Министерством финансов Российской Федерации по согласованию с федеральным органом исполнительной власти, уполномоченным в области таможенного дела, налогоплательщик может представить: (абзац введен Федеральным законом от 26.11.2008 N 224-ФЗ)
реестр таможенных деклараций, содержащий сведения о фактически вывезенных товарах, с отметками российского таможенного органа места убытия вместо таможенных деклараций (их копий), представление которых предусмотрено абзацем первым настоящего подпункта; (абзац введен Федеральным законом от 26.11.2008 N 224-ФЗ, в ред. Федерального закона от 27.11.2010 N 309-ФЗ)
реестр таможенных деклараций, содержащий сведения о таможенном оформлении товаров в соответствии с таможенной процедурой экспорта, с отметками таможенного органа Российской Федерации, подтверждающих факт помещения товаров под таможенную процедуру экспорта, вместо таможенных деклараций (их копий), представление которых предусмотрено абзацами вторым и третьим настоящего подпункта; (абзац введен Федеральным законом от 26.11.2008 N 224-ФЗ, в ред. Федерального закона от 27.11.2010 N 309-ФЗ)
4) копии транспортных, товаросопроводительных и (или) иных документов с отметками таможенных органов мест убытия, подтверждающих вывоз товаров за пределы территории Российской Федерации. Налогоплательщик может представлять любой из перечисленных документов с учетом следующих особенностей. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 27.11.2010 N 309-ФЗ)
При вывозе товаров в таможенной процедуре экспорта судами через морские порты для подтверждения вывоза товаров за пределы территории Российской Федерации и иных территорий, находящихся под ее юрисдикцией, налогоплательщиком в налоговые органы представляются следующие документы: (в ред. Федерального закона от 27.11.2010 N 309-ФЗ)
копия поручения на отгрузку экспортируемых грузов с указанием порта разгрузки с отметкой "Погрузка разрешена" пограничной таможни Российской Федерации. В случае вывоза уловов водных биологических ресурсов и произведенной из них рыбной и иной продукции, доставленных на территорию Российской Федерации в соответствии с законодательством о рыболовстве и сохранении водных биологических ресурсов без выгрузки на сухопутную территорию Российской Федерации, такая копия поручения налогоплательщиком в налоговые органы не представляется; (в ред. Федерального закона от 21.11.2011 N 330-ФЗ)
копия коносамента, морской накладной или любого иного подтверждающего факт приема к перевозке экспортируемого товара документа, в котором в графе "Порт разгрузки" указано место, находящееся за пределами территории Российской Федерации и иных территорий, находящихся под ее юрисдикцией. (в ред. Федеральных законов от 22.07.2005 N 119-ФЗ, от 27.11.2010 N 309-ФЗ)
При вывозе товаров в таможенной процедуре экспорта через границу Российской Федерации с государством - членом Таможенного союза, на которой таможенный контроль отменен, представляются копии транспортных и товаросопроводительных документов с отметками таможенного органа Российской Федерации, производившего таможенное оформление указанного вывоза товаров. (абзац введен Федеральным законом от 29.12.2000 N 166-ФЗ, в ред. Федерального закона от 27.11.2010 N 309-ФЗ)
При вывозе товаров в режиме экспорта воздушным транспортом для подтверждения вывоза товаров за пределы территории Российской Федерации и иных территорий, находящихся под ее юрисдикцией, в налоговые органы налогоплательщиком представляется копия международной авиационной грузовой накладной с указанием аэропорта разгрузки, находящегося за пределами территории Российской Федерации и иных территорий, находящихся под ее юрисдикцией. (в ред. Федерального закона от 27.11.2010 N 309-ФЗ)
Копии транспортных, товаросопроводительных и (или) иных документов, подтверждающих вывоз
товаров за пределы территории Российской Федерации и иных территорий, находящихся под ее юрисдикцией, могут не представляться в случае вывоза товаров в таможенной процедуре экспорта трубопроводным транспортом или по линиям электропередачи. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 27.11.2010 N 309-ФЗ)
При вывозе с территории Российской Федерации припасов предоставляются копии транспортных, товаросопроводительных или иных документов, содержащих в том числе сведения о количестве припасов, подтверждающих вывоз припасов с таможенной территории Таможенного союза и (или) за пределы территории Российской Федерации воздушными и морскими судами, судами смешанного (река - море) плавания. (в ред. Федеральных законов от 27.11.2010 N 309-ФЗ, от 19.07.2011 N 245-ФЗ)
В случае, если погрузка товаров и их таможенное оформление при вывозе товаров в таможенной процедуре экспорта судами осуществляются вне региона деятельности пограничного таможенного органа, для подтверждения вывоза товаров за пределы территории Российской Федерации и иных территорий, находящихся под ее юрисдикцией, налогоплательщиком в налоговые органы представляются следующие документы: (абзац введен Федеральным законом от 22.07.2005 N 119-ФЗ, в ред. Федерального закона от 27.11.2010 N 309-ФЗ)
копия поручения на отгрузку экспортируемых грузов с отметкой "Погрузка разрешена" российского таможенного органа, производившего таможенное оформление указанного вывоза товаров, а также с отметкой российского таможенного органа места убытия, подтверждающей вывоз товаров за пределы территории Российской Федерации; (абзац введен Федеральным законом от 22.07.2005 N 119-ФЗ, в ред. Федерального закона от 27.11.2010 N 309-ФЗ)
копия коносамента, морской накладной или любого иного подтверждающего факт приема к перевозке экспортируемого товара документа, в котором в графе "Порт разгрузки" указано место, находящееся за пределами территории Российской Федерации и иных территорий, находящихся под ее юрисдикцией. (абзац введен Федеральным законом от 22.07.2005 N 119-ФЗ, в ред. Федерального закона от 27.11.2010 N 309-ФЗ)
Абзац утратил силу с 1 января 2011 года. - Федеральный закон от 27.11.2010 N 309-ФЗ;
5) в случае, если товары помещены под таможенную процедуру свободной таможенной зоны, представляются: (в ред. Федерального закона от 27.11.2010 N 309-ФЗ)
контракт (копия контракта), заключенный с резидентом особой экономической зоны;
копия свидетельства о регистрации лица в качестве резидента особой экономической зоны, выданная федеральным органом исполнительной власти, уполномоченным осуществлять функции по управлению особыми экономическими зонами, или его территориальным органом;
утратил силу. - Федеральный закон от 19.07.2011 N 245-ФЗ;
таможенная декларация (ее копия) с отметками таможенного органа о выпуске товаров в соответствии с таможенной процедурой свободной таможенной зоны либо при ввозе в портовую особую экономическую зону российских товаров, помещенных за пределами портовой особой экономической зоны под таможенную процедуру экспорта или при вывозе припасов, таможенная декларация (ее копия) с отметками таможенного органа, осуществившего выпуск товаров в соответствии с заявленной таможенной процедурой, и таможенного органа, который уполномочен на совершение таможенных процедур и таможенных операций при таможенном оформлении товаров в соответствии с таможенной процедурой свободной таможенной зоны и в регионе деятельности которого расположена портовая особая экономическая зона; (в ред. Федерального закона от 27.11.2010 N 309-ФЗ)
документы, предусмотренные подпунктом 1 настоящего пункта, в случае ввоза в портовую особую
экономическую зону товаров, помещенных за пределами портовой особой экономической зоны под таможенную процедуру экспорта или при вывозе припасов. (в ред. Федерального закона от 27.11.2010 N 309-ФЗ) (пп. 5 в ред. Федерального закона от 30.10.2007 N 240-ФЗ)
2. При реализации товаров, предусмотренных подпунктом 1 или 8 пункта 1 статьи 164 настоящего Кодекса, через комиссионера, поверенного или агента по договору комиссии, договору поручения либо агентскому договору для подтверждения обоснованности применения налоговой ставки 0 процентов (или особенностей налогообложения) и налоговых вычетов в налоговые органы представляются следующие документы: (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
1) договор комиссии, договор поручения либо агентский договор (копии договоров) налогоплательщика с комиссионером, поверенным или агентом;
2) контракт (копия контракта) лица, осуществляющего поставку товаров на экспорт или поставку припасов по поручению налогоплательщика (в соответствии с договором комиссии, договором поручения либо агентским договором), с иностранным лицом на поставку товаров (припасов) за пределы таможенной территории Таможенного союза и (или) припасов за пределы Российской Федерации; (пп. 2 в ред. Федерального закона от 27.11.2010 N 309-ФЗ)
3) утратил силу. - Федеральный закон от 19.07.2011 N 245-ФЗ;
4) документы, предусмотренные подпунктами 3 - 5 пункта 1 настоящей статьи. (в ред. Федерального закона от 22.07.2005 N 117-ФЗ)
3. При реализации товаров, предусмотренных подпунктом 1 пункта 1 статьи 164 настоящего Кодекса, в счет погашения задолженности Российской Федерации и бывшего СССР или в счет предоставления государственных кредитов иностранным государствам для подтверждения обоснованности применения налоговой ставки 0 процентов (или особенностей налогообложения) и налоговых вычетов в налоговые органы представляются следующие документы: (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
1) копия соглашения между Правительством Российской Федерации и правительством соответствующего иностранного государства об урегулировании задолженности бывшего СССР (Российской Федерации) или в счет предоставления государственных кредитов иностранным государствам; (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
2) копия соглашения между Министерством финансов Российской Федерации и налогоплательщиком о финансировании поставок товаров в счет погашения государственной задолженности или в счет предоставления государственных кредитов иностранным государствам; (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
3) утратил силу. - Федеральный закон от 19.07.2011 N 245-ФЗ;
4) документы, предусмотренные подпунктами 3 и 4 пункта 1 настоящей статьи или в случае, если товары помещены под таможенную процедуру свободной таможенной зоны, документы, предусмотренные подпунктом 5 пункта 1 настоящей статьи. (в ред. Федеральных законов от 30.10.2007 N 240-ФЗ, от 27.11.2010 N 309-ФЗ)
Положения пункта 3.1 статьи 165 применяются к работам (услугам), выполненным (оказанным) после дня вступления в силу Федерального закона от 27.11.2010 N 309-ФЗ (пункт 2 статьи 3 Федерального закона от 27.11.2010 N 309-ФЗ).
3.1. При реализации услуг, предусмотренных подпунктом 2.1 пункта 1 статьи 164 настоящего Кодекса, для подтверждения обоснованности применения налоговой ставки 0 процентов налогоплательщиками представляются в налоговые органы следующие документы:
1) контракт (копия контракта) налогоплательщика с иностранным или российским лицом на оказание
указанных услуг. В случае вывоза товаров с территории Российской Федерации на территорию государства - члена Таможенного союза или ввоза товаров на территорию Российской Федерации с территории государства - члена Таможенного союза и заключения налогоплательщиком контракта на оказание указанных услуг с лицом, не осуществляющим внешнеэкономическую сделку с перевозимыми товарами, помимо указанного контракта (копии контракта) представляется копия контракта этого лица с лицом, осуществляющим внешнеэкономическую сделку с перевозимыми товарами;
2) утратил силу. - Федеральный закон от 19.07.2011 N 245-ФЗ;
3) копии транспортных, товаросопроводительных и (или) иных документов, подтверждающих вывоз товаров за пределы территории Российской Федерации (ввоз товаров на территорию Российской Федерации), в том числе с учетом следующих особенностей.
При вывозе товаров за пределы таможенной территории Таможенного союза, в том числе через территорию государства - члена Таможенного союза, морским или речным судном, судном смешанного (река - море) плавания в налоговые органы представляются:
копия поручения на отгрузку товаров с указанием порта разгрузки и отметкой "Погрузка разрешена" российского таможенного органа места убытия;
копия коносамента, морской накладной или любого иного подтверждающего факт приема товара к перевозке документа, в котором в графе "Порт разгрузки" указано место, находящееся за пределами таможенной территории Таможенного союза.
В случае, если погрузка товаров и их таможенное оформление при вывозе товаров морским судном или речным судном, судном смешанного (река - море) плавания осуществляются вне региона деятельности российского таможенного органа места убытия, в налоговые органы представляются:
копия поручения на отгрузку товаров с отметкой "Погрузка разрешена" российского таможенного органа, производившего таможенное оформление вывоза товаров, а также с отметкой таможенного органа места убытия, подтверждающей вывоз товаров за пределы территории Российской Федерации;
копия коносамента, морской накладной или любого иного подтверждающего факт приема к перевозке товара документа, в котором в графе "Порт разгрузки" указано место, находящееся за пределами таможенной территории Таможенного союза.
При ввозе товаров морским, речным судном, судном смешанного (река - море) плавания с территории иностранного государства, не являющегося членом Таможенного союза, в том числе через территорию государства - члена Таможенного союза, в налоговые органы представляется копия коносамента, морской накладной или любого иного документа, подтверждающего факт приема к перевозке товара, в котором в графе "Порт погрузки" указано место, находящееся за пределами таможенной территории Таможенного союза.
При вывозе товаров за пределы территории Таможенного союза, в том числе через территорию государства - члена Таможенного союза, воздушным транспортом в налоговые органы представляется копия грузовой накладной с указанием аэропорта разгрузки (перегрузки), находящегося за пределами таможенной территории Таможенного союза.
При ввозе товаров воздушным транспортом с территории иностранного государства, не являющегося членом Таможенного союза, в том числе через территорию государства - члена Таможенного союза, в налоговые органы представляется копия грузовой накладной с указанием аэропорта погрузки (перегрузки), находящегося за пределами таможенной территории Таможенного союза.
При вывозе товаров автомобильным транспортом за пределы таможенной территории Таможенного союза, в том числе через территорию государства - члена Таможенного союза, в налоговые органы представляется копия транспортного, товаросопроводительного и (или) иного документа с отметкой российского таможенного органа, подтверждающей вывоз товара за пределы территории Российской Федерации.
При ввозе товаров автомобильным транспортом с территории иностранного государства, не
являющегося членом Таможенного союза, в том числе через территорию государства - члена Таможенного союза, в налоговые органы представляется копия транспортного, товаросопроводительного и (или) иного документа с отметкой российского таможенного органа, подтверждающего ввоз товара на территорию Российской Федерации.
При вывозе товаров железнодорожным транспортом за пределы таможенной территории Таможенного союза, в том числе через территорию государства - члена Таможенного союза, в налоговые органы представляется копия транспортного, товаросопроводительного и (или) иного документа с отметкой таможенного органа, подтверждающей вывоз товара за пределы территории Российской Федерации либо помещение товара под таможенную процедуру, предполагающую убытие товара с таможенной территории Таможенного союза.
При ввозе товаров железнодорожным транспортом с территории иностранного государства, не являющегося членом Таможенного союза, в том числе через территорию государства - члена Таможенного союза, в налоговые органы представляется копия транспортного, товаросопроводительного и (или) иного документа с отметкой таможенного органа, подтверждающего ввоз товара на территорию Российской Федерации.
В случае вывоза товаров с территории Российской Федерации на территорию государства - члена Таможенного союза или ввоза товаров на территорию Российской Федерации с территории государства - члена Таможенного союза морскими, речными судами, судами смешанного (река - море) плавания, воздушными судами, железнодорожным транспортом и автотранспортными средствами в налоговые органы представляются копии транспортных, товаросопроводительных и (или) иных документов с указанием места разгрузки или места погрузки (станции назначения или станции отправления), находящегося на территории другого государства - члена Таможенного союза. (п. 3.1 введен Федеральным законом от 27.11.2010 N 309-ФЗ)
Положения пункта 3.2 статьи 165 применяются к работам (услугам), выполненным (оказанным) после дня вступления в силу Федерального закона от 27.11.2010 N 309-ФЗ (пункт 2 статьи 3 Федерального закона от 27.11.2010 N 309-ФЗ).
3.2. При реализации работ (услуг), предусмотренных подпунктом 2.2 пункта 1 статьи 164 настоящего Кодекса, для подтверждения обоснованности применения налоговой ставки 0 процентов налогоплательщиками представляются в налоговые органы следующие документы:
1) контракт (копия контракта) налогоплательщика на выполнение указанных работ (оказание указанных услуг) с лицом, указанным в абзацах шестом - восьмом подпункта 2.2 пункта 1 статьи 164 настоящего Кодекса;
2) утратил силу. - Федеральный закон от 19.07.2011 N 245-ФЗ;
3) полная таможенная декларация (ее копия) с отметками российского таможенного органа (если российский таможенный орган регистрирует таможенную декларацию) или таможенного органа государства - члена Таможенного союза (если таможенная декларация регистрируется указанным таможенным органом), осуществившего выпуск товара (нефти, нефтепродуктов), либо документы (их копии), подтверждающие факт оказания услуг по транспортировке нефти и нефтепродуктов трубопроводным транспортом (в случае, если таможенное декларирование не предусмотрено таможенным законодательством Таможенного союза); (пп. 3 в ред. Федерального закона от 21.11.2011 N 330-ФЗ)
4) копии транспортных, товаросопроводительных и (или) иных документов, подтверждающих вывоз товаров за пределы территории Российской Федерации. Положения настоящего подпункта применяются с учетом особенностей, предусмотренных подпунктом 4 пункта 1 настоящей статьи. (п. 3.2 введен Федеральным законом от 27.11.2010 N 309-ФЗ)
Положения пункта 3.3 статьи 165 применяются к работам (услугам), выполненным (оказанным) после дня вступления в силу Федерального закона от 27.11.2010 N 309-ФЗ (пункт 2 статьи 3 Федерального закона от 27.11.2010 N 309-ФЗ).
3.3. При реализации услуг, предусмотренных подпунктом 2.3 пункта 1 статьи 164 настоящего Кодекса, для подтверждения обоснованности применения налоговой ставки 0 процентов налогоплательщиками представляются в налоговые органы следующие документы:
1) контракт (копия контракта) налогоплательщика с иностранным или российским лицом на оказание указанных услуг;
2) утратил силу. - Федеральный закон от 19.07.2011 N 245-ФЗ;
3) полная таможенная декларация (ее копия) с отметками российского таможенного органа о совершенных таможенных операциях (в случае, если таможенное декларирование производится) либо документы (их копии), подтверждающие факт оказания услуг по организации транспортировки (услуг по транспортировке в случае ввоза на территорию Российской Федерации) природного газа трубопроводным транспортом (в случае, если таможенное декларирование не производится). (п. 3.3 введен Федеральным законом от 27.11.2010 N 309-ФЗ)
Положения пункта 3.4 статьи 165 применяются к работам (услугам), выполненным (оказанным) после дня вступления в силу Федерального закона от 27.11.2010 N 309-ФЗ (пункт 2 статьи 3 Федерального закона от 27.11.2010 N 309-ФЗ).
3.4. При реализации услуг, предусмотренных подпунктом 2.4 пункта 1 статьи 164 настоящего Кодекса, для подтверждения обоснованности применения налоговой ставки 0 процентов налогоплательщиками представляются в налоговые органы следующие документы:
1) контракт (копия контракта) налогоплательщика с российским лицом на оказание указанных услуг;
2) копии актов об оказании услуг по передаче электрической энергии и (или) иных документов, подтверждающих передачу электрической энергии, поставка которой осуществляется из электроэнергетической системы Российской Федерации в электроэнергетические системы иностранных государств;
3) утратил силу. - Федеральный закон от 19.07.2011 N 245-ФЗ; (п. 3.4 введен Федеральным законом от 27.11.2010 N 309-ФЗ)
Положения пункта 3.5 статьи 165 применяются к работам (услугам), выполненным (оказанным) после дня вступления в силу Федерального закона от 27.11.2010 N 309-ФЗ (пункт 2 статьи 3 Федерального закона от 27.11.2010 N 309-ФЗ).
3.5. При реализации работ (услуг), предусмотренных подпунктом 2.5 пункта 1 статьи 164 настоящего Кодекса, для подтверждения обоснованности применения налоговой ставки 0 процентов налогоплательщиками представляются в налоговые органы следующие документы:
1) контракт (копия контракта) налогоплательщика с иностранным или российским лицом на выполнение указанных работ (оказание указанных услуг);
2) утратил силу. - Федеральный закон от 19.07.2011 N 245-ФЗ;
3) копии транспортных, товаросопроводительных и (или) иных документов, подтверждающих вывоз товаров за пределы территории Российской Федерации и иных территорий, находящихся под ее юрисдикцией (ввоз товаров на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией), с учетом следующих особенностей.
При вывозе товаров морским или речным судном, судном смешанного (река - море) плавания в налоговые органы представляются:
копия поручения на отгрузку товаров с указанием порта разгрузки и отметкой "Погрузка разрешена" российского таможенного органа места убытия;
копия коносамента, морской накладной или любого иного подтверждающего факт приема к перевозке
товара документа, в котором в графе "Порт разгрузки" указано место, находящееся за пределами территории Российской Федерации.
При ввозе товаров морским или речным судном, судном смешанного (река - море) плавания налогоплательщиком представляется в налоговые органы копия коносамента, морской накладной или любого иного подтверждающего факт перевозки товара документа, в котором в графе "Порт погрузки" указано место, находящееся за пределами территории Российской Федерации, с отметкой таможенного органа, действующего в пункте пропуска. (п. 3.5 введен Федеральным законом от 27.11.2010 N 309-ФЗ)
Положения пункта 3.6 статьи 165 применяются к работам (услугам), выполненным (оказанным) после дня вступления в силу Федерального закона от 27.11.2010 N 309-ФЗ (пункт 2 статьи 3 Федерального закона от 27.11.2010 N 309-ФЗ).
3.6. При реализации работ (услуг), предусмотренных подпунктом 2.6 пункта 1 статьи 164 настоящего Кодекса, для подтверждения обоснованности применения налоговой ставки 0 процентов налогоплательщиками представляются в налоговые органы следующие документы:
1) контракт (копия контракта) налогоплательщика с иностранным или российским лицом на выполнение работ (оказание услуг);
2) утратил силу. - Федеральный закон от 19.07.2011 N 245-ФЗ;
3) копии таможенных деклараций, в соответствии с которыми производилось таможенное оформление товаров, ввозимых на территорию Российской Федерации для переработки, и продуктов переработки, вывозимых с территории Российской Федерации;
4) копии транспортных, товаросопроводительных и (или) иных документов, подтверждающих ввоз товаров на территорию Российской Федерации для переработки и вывоз продуктов переработки за пределы территории Российской Федерации, с учетом особенностей, предусмотренных подпунктом 3 пункта 3.1 настоящей статьи. (п. 3.6 введен Федеральным законом от 27.11.2010 N 309-ФЗ)
Положения пункта 3.7 статьи 165 применяются к работам (услугам), выполненным (оказанным) после дня вступления в силу Федерального закона от 27.11.2010 N 309-ФЗ (пункт 2 статьи 3 Федерального закона от 27.11.2010 N 309-ФЗ).
3.7. При реализации услуг, предусмотренных подпунктом 2.7 пункта 1 статьи 164 настоящего Кодекса, для подтверждения обоснованности применения налоговой ставки 0 процентов налогоплательщиками представляются в налоговые органы следующие документы:
1) контракт (копия контракта) налогоплательщика с иностранным или российским лицом на оказание услуг;
2) утратил силу. - Федеральный закон от 19.07.2011 N 245-ФЗ;
3) копии транспортных, товаросопроводительных и (или) иных документов с отметками российских таможенных органов, свидетельствующими о помещении товаров под таможенную процедуру экспорта либо свидетельствующими о помещении вывозимых за пределы территории Российской Федерации продуктов переработки под процедуру таможенного транзита.
Положения настоящего подпункта применяются с учетом особенностей, предусмотренных подпунктом 3 пункта 3.5 настоящей статьи. (п. 3.7 введен Федеральным законом от 27.11.2010 N 309-ФЗ)
Положения пункта 3.8 статьи 165 применяются к работам (услугам), выполненным (оказанным) после дня вступления в силу Федерального закона от 27.11.2010 N 309-ФЗ (пункт 2 статьи 3 Федерального закона от 27.11.2010 N 309-ФЗ).
3.8. При реализации работ (услуг), предусмотренных подпунктом 2.8 пункта 1 статьи 164 настоящего Кодекса, для подтверждения обоснованности применения налоговой ставки 0 процентов налогоплательщиками представляются в налоговые органы следующие документы:
1) контракт (копия контракта) налогоплательщика с иностранным или российским лицом на выполнение указанных работ (оказание указанных услуг);
2) утратил силу. - Федеральный закон от 19.07.2011 N 245-ФЗ;
3) копии транспортных, товаросопроводительных или иных документов, подтверждающих вывоз товаров за пределы территории Российской Федерации, с учетом следующих особенностей.
В случае осуществления перевозки (транспортировки) товаров, вывозимых в таможенной процедуре экспорта, организациями внутреннего водного транспорта в пределах территории Российской Федерации из пункта отправления до пункта выгрузки или перегрузки (перевалки) на морские суда, суда смешанного (река - море) плавания или иные виды транспорта в налоговые органы представляются:
копия поручения на отгрузку товаров с отметкой "Погрузка разрешена" российского таможенного органа на речное судно (в случае, если таможенное оформление груза осуществляется в порту выгрузки или перевалки, данный документ не представляется);
копия коносамента, морской накладной или любого иного документа речного судна, подтверждающего факт приема товара к перевозке, в котором в графе "Порт разгрузки" указано место перевалки (выгрузки), находящееся на территории Российской Федерации;
копия поручения на отгрузку товаров морского судна, в которое производилась перевалка (погрузка) груза, с отметкой "Погрузка разрешена" российского таможенного органа, производившего таможенное оформление вывоза товаров в таможенной процедуре экспорта, с приложением перечня транспортных средств (речных судов), доставивших груз;
копия коносамента, морской накладной или любого иного документа морского судна, подтверждающего факт приема товара к перевозке, в котором в графе "Порт разгрузки" указано место, находящееся за пределами территории Российской Федерации. (п. 3.8 введен Федеральным законом от 27.11.2010 N 309-ФЗ)
Положения пункта 4 статьи 165 (в редакции Федерального закона от 27.11.2010 N 309-ФЗ) применяются к работам (услугам), выполненным (оказанным) после дня вступления в силу Федерального закона от 27.11.2010 N 309-ФЗ (пункт 2 статьи 3 Федерального закона от 27.11.2010 N 309-ФЗ).
Постановлением Конституционного Суда РФ от 14.07.2003 N 12-П взаимосвязанные положения пункта 1 статьи 164 и пунктов 1 и 4 статьи 165 признаны не противоречащими Конституции Российской Федерации, как закрепляющие обязательность представления налогоплательщиком в налоговые органы документов согласно установленному перечню для подтверждения обоснованности применения ставки 0 процентов по налогу на добавленную стоимость.
4. При реализации работ (услуг), предусмотренных подпунктом 3 пункта 1 статьи 164 настоящего Кодекса, для подтверждения обоснованности применения налоговой ставки 0 процентов (или особенностей налогообложения) и налоговых вычетов в налоговые органы, если иное не предусмотрено пунктом 5 настоящей статьи, представляются следующие документы: (в ред. Федерального закона от 27.11.2010 N 309-ФЗ)
1) контракт (копия контракта) налогоплательщика с иностранным или российским лицом на выполнение указанных работ (оказание указанных услуг);
2) утратил силу. - Федеральный закон от 19.07.2011 N 245-ФЗ;
3) таможенная декларация (ее копия) с отметками российских таможенных органов места прибытия и места убытия товара, через которые товар был ввезен на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, и вывезен за пределы территории Российской Федерации и
иных территорий, находящихся под ее юрисдикцией, с учетом особенностей, предусмотренных подпунктом 3 пункта 1 настоящей статьи; (пп. 3 в ред. Федерального закона от 19.07.2011 N 245-ФЗ)
4) копии транспортных, товаросопроводительных и (или) иных документов, подтверждающих ввоз товаров на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, и вывоз товаров за пределы территории Российской Федерации и иных территорий, находящихся под ее юрисдикцией, в соответствии с подпунктом 3 пункта 1 статьи 164 настоящего Кодекса. Положения настоящего подпункта применяются с учетом особенностей, предусмотренных подпунктом 4 пункта 1 настоящей статьи. (пп. 4 в ред. Федерального закона от 19.07.2011 N 245-ФЗ)
4.1. При реализации услуг, предусмотренных подпунктом 3.1 пункта 1 статьи 164 настоящего Кодекса, для подтверждения обоснованности применения налоговой ставки 0 процентов и налоговых вычетов в налоговые органы представляются следующие документы:
контракт (копия контракта) налогоплательщика с иностранным или российским лицом на оказание указанных услуг;
копии перевозочных документов, оформленных при перевозках товаров с участием железнодорожного транспорта, с указанием наименований или кодов станций отправления товаров, наименований или кодов входных и выходных российских пограничных и (или) припортовых железнодорожных станций, наименований или кодов станций назначения товаров. (п. 4.1 введен Федеральным законом от 19.07.2011 N 245-ФЗ)
5. При реализации российскими перевозчиками на железнодорожном транспорте работ (услуг), предусмотренных подпунктами 3 и 9 пункта 1 статьи 164 настоящего Кодекса, для подтверждения обоснованности применения налоговой ставки 0 процентов (или особенностей налогообложения) и налоговых вычетов в налоговые органы представляются:
абзац утратил силу. - Федеральный закон от 19.07.2011 N 245-ФЗ;
реестр перевозочных документов, оформляемых при перевозках товаров в международном сообщении, с указанием в нем наименований или кодов входных и выходных пограничных и (или) припортовых железнодорожных станций, стоимости работ (услуг), дат отметок таможенных органов на перевозочных документах, свидетельствующих о помещении товаров в соответствии с таможенным законодательством Таможенного союза и законодательством Российской Федерации о таможенном деле под таможенную процедуру экспорта или таможенную процедуру таможенного транзита при перевозке иностранных товаров от таможенного органа в месте прибытия до таможенного органа в месте убытия либо свидетельствующих о помещении вывозимых с территории Российской Федерации продуктов переработки под таможенную процедуру таможенного транзита. (в ред. Федеральных законов от 28.02.2006 N 28-ФЗ, от 27.11.2010 N 309-ФЗ)
В случае выборочного истребования налоговым органом отдельных перевозочных документов, включенных в реестры, копии указанных документов представляются указанными в абзаце первом настоящего пункта перевозчиками в течение 30 календарных дней с даты получения соответствующего требования налогового органа. Перевозочные документы, включенные в реестр, должны иметь отметку таможенных органов, свидетельствующую о перевозке товаров, помещенных в соответствии с таможенным законодательством Таможенного союза и таможенным законодательством Российской Федерации под таможенную процедуру экспорта или таможенную процедуру таможенного транзита при перевозке иностранных товаров от таможенного органа в месте прибытия до таможенного органа в месте убытия, либо свидетельствующую о помещении вывозимых продуктов переработки под таможенную процедуру таможенного транзита. (в ред. Федеральных законов от 28.02.2006 N 28-ФЗ, от 27.07.2006 N 137-ФЗ, от 27.11.2010 N 309-ФЗ)
При реализации указанными в абзаце первом настоящего пункта перевозчиками услуг, предусмотренных подпунктом 4 пункта 1 статьи 164 настоящего Кодекса, для подтверждения обоснованности применения налоговой ставки 0 процентов (или особенностей налогообложения) и налоговых вычетов в налоговые органы представляются реестры единых перевозочных документов,
оформляемых при перевозках пассажиров и багажа в прямом международном сообщении, определяющих путь следования с указанием пунктов отправления и назначения, или иные документы, предусмотренные договорами, заключенными указанными в абзаце первом настоящего пункта перевозчиками с железными дорогами иностранных государств, или международными договорами Российской Федерации. (в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
5.1. При реализации российскими перевозчиками на железнодорожном транспорте работ (услуг), предусмотренных подпунктом 9.1 пункта 1 статьи 164 настоящего Кодекса, для подтверждения обоснованности применения налоговой ставки 0 процентов и налоговых вычетов в налоговые органы представляется реестр перевозочных документов, оформленных при перевозках товаров железнодорожным транспортом, с указанием в нем даты реализации работ (услуг), стоимости работ (услуг), наименований или кодов государств отправления товаров, наименований или кодов входных и выходных российских пограничных и (или) припортовых железнодорожных станций, наименований или кодов государств назначения товаров.
В случае выборочного истребования налоговым органом отдельных перевозочных документов, включенных в реестр, копии указанных документов представляются в течение 30 календарных дней с даты получения соответствующего требования налогового органа; (п. 5.1 введен Федеральным законом от 19.07.2011 N 245-ФЗ)
6. При оказании услуг, предусмотренных подпунктом 4 пункта 1 статьи 164 настоящего Кодекса, для подтверждения обоснованности применения налоговой ставки 0 процентов (или особенностей налогообложения) и налоговых вычетов в налоговые органы, если иное не предусмотрено пунктом 5 настоящей статьи, представляются следующие документы: (в ред. Федерального закона от 22.08.2004 N 122-ФЗ)
1) утратил силу. - Федеральный закон от 19.07.2011 N 245-ФЗ;
2) реестр единых международных перевозочных документов по перевозке пассажиров и багажа, определяющих маршрут перевозки с указанием пунктов отправления и назначения. (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
7. При реализации товаров (работ, услуг), предусмотренных подпунктом 5 пункта 1 статьи 164 настоящего Кодекса, для подтверждения обоснованности применения налоговой ставки 0 процентов и налоговых вычетов в налоговые органы представляются следующие документы:
1) договор или контракт (копия договора или контракта) налогоплательщика с иностранными или российскими лицами на реализацию (поставку) товаров, выполнение работ, оказание услуг;
2) утратил силу. - Федеральный закон от 19.07.2011 N 245-ФЗ;
3) акт или иные документы (их копии), подтверждающие реализацию (поставку) товаров, выполнение работ, оказание услуг;
4) сертификат (его копия), выданный (выданная) в соответствии с законодательством Российской Федерации на реализуемую космическую технику, включая космические объекты, объекты космической инфраструктуры (товары), а в случае реализации космической техники, включая космические объекты, объекты космической инфраструктуры (товары) военного и двойного назначения, - удостоверение (его копия), выданное (выданная) военным представительством Министерства обороны Российской Федерации. (пп. 4 в ред. Федерального закона от 25.11.2009 N 281-ФЗ) (п. 7 в ред. Федерального закона от 04.11.2007 N 255-ФЗ)
8. При реализации товаров, предусмотренных подпунктом 6 пункта 1 статьи 164 настоящего Кодекса, для подтверждения обоснованности применения налоговой ставки 0 процентов (или особенностей налогообложения) и налоговых вычетов в налоговые органы представляются следующие документы:
1) контракт (копия контракта) на реализацию драгоценных металлов или драгоценных камней; (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
2) документы (их копии), подтверждающие передачу драгоценных металлов или драгоценных камней
Государственному фонду драгоценных металлов и драгоценных камней Российской Федерации, Центральному банку Российской Федерации, банкам. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 29.05.2002 N 57-ФЗ)
Положения пункта 9 статьи 165 (в редакции Федерального закона от 27.11.2010 N 309-ФЗ) применяются к работам (услугам), выполненным (оказанным) после дня вступления в силу Федерального закона от 27.11.2010 N 309-ФЗ (пункт 2 статьи 3 Федерального закона от 27.11.2010 N 309-ФЗ).
9. Документы (их копии), указанные в пунктах 1 - 3 настоящей статьи, представляются налогоплательщиками для подтверждения обоснованности применения налоговой ставки 0 процентов при реализации товаров (работ, услуг), указанных в подпунктах 1 и 8 пункта 1 статьи 164 настоящего Кодекса, в срок не позднее 180 календарных дней, считая с даты помещения товаров под таможенные процедуры экспорта, свободной таможенной зоны, перемещения припасов. Указанный порядок не распространяется на налогоплательщиков, которые в соответствии с пунктом 4 настоящей статьи не представляют в налоговые органы таможенные декларации. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 29.05.2002 N 57-ФЗ, от 22.08.2004 N 122-ФЗ, от 22.07.2005 N 117-ФЗ, от 22.07.2005 N 119-ФЗ, от 28.02.2006 N 28-ФЗ, от 27.07.2006 N 137-ФЗ, от 27.11.2010 N 309-ФЗ)
Если по истечении 180 календарных дней, считая с даты выпуска товаров таможенными органами в таможенных процедурах экспорта, свободной таможенной зоны, международного таможенного транзита, перемещения припасов налогоплательщик не представил указанные документы (их копии), указанные операции по реализации товаров (выполнению работ, оказанию услуг) подлежат налогообложению по ставкам, предусмотренным пунктами 2 и 3 статьи 164 настоящего Кодекса. Если впоследствии налогоплательщик представляет в налоговые органы документы (их копии), обосновывающие применение налоговой ставки в размере 0 процентов, уплаченные суммы налога подлежат возврату налогоплательщику в порядке и на условиях, которые предусмотрены статьями 176 и 176.1 настоящего Кодекса. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 29.05.2002 N 57-ФЗ, от 07.07.2003 N 117-ФЗ, от 22.07.2005 N 117-ФЗ, от 22.07.2005 N 119-ФЗ, от 17.12.2009 N 318-ФЗ, от 27.11.2010 N 309-ФЗ)
Документы, указанные в пункте 5 настоящей статьи, представляются налогоплательщиками для подтверждения обоснованности применения налоговой ставки 0 процентов при выполнении работ (оказании услуг), предусмотренных подпунктами 3 и 9 пункта 1 статьи 164 настоящего Кодекса, в срок не позднее 180 календарных дней со дня проставления на перевозочных документах отметки таможенных органов, свидетельствующей о помещении товаров под таможенную процедуру экспорта или таможенную процедуру международного таможенного транзита либо свидетельствующей о помещении вывозимых с территории Российской Федерации и иных территорий, находящихся под ее юрисдикцией, продуктов переработки под процедуру таможенного транзита. Если по истечении 180 календарных дней налогоплательщик не представил документы, указанные в пункте 5 настоящей статьи, операции по реализации работ (услуг) подлежат налогообложению по налоговой ставке 18 процентов. Если впоследствии налогоплательщик представляет в налоговые органы документы, обосновывающие применение налоговой ставки 0 процентов, уплаченные суммы налога подлежат возврату налогоплательщику в порядке и на условиях, которые предусмотрены статьями 176 и 176.1 настоящего Кодекса. (в ред. Федеральных законов от 22.07.2005 N 119-ФЗ, от 28.02.2006 N 28-ФЗ, от 17.12.2009 N 318-ФЗ, от 27.11.2010 N 309-ФЗ)
Положения настоящего пункта не распространяются на налогоплательщиков, освобожденных от исполнения обязанностей налогоплательщика в соответствии со статьей 145 настоящего Кодекса.
Документы, указанные в пунктах 3.1 - 3.8, 4 и 14 настоящей статьи, представляются налогоплательщиками для подтверждения обоснованности применения налоговой ставки 0 процентов в следующем порядке: (в ред. Федеральных законов от 27.11.2010 N 309-ФЗ, от 19.07.2011 N 245-ФЗ, от 07.11.2011 N 305-ФЗ)
документы, указанные в пункте 3.1 настоящей статьи, представляются в налоговый орган в срок не позднее 180 календарных дней с даты отметки, проставленной таможенными органами на документах, предусмотренных подпунктом 3 пункта 3.1 настоящей статьи, а в случаях вывоза товаров с территории
Российской Федерации на территорию государства - члена Таможенного союза или ввоза товаров на территорию Российской Федерации с территории государства - члена Таможенного союза - с даты оформления транспортных, товаросопроводительных и (или) иных документов с указанием места разгрузки или места погрузки (станции назначения или станции отправления), находящегося на территории другого государства - члена Таможенного союза; (абзац введен Федеральным законом от 27.11.2010 N 309-ФЗ)
документы, указанные в пункте 3.2 настоящей статьи, представляются в налоговый орган в срок не позднее 180 календарных дней с даты отметки таможенных органов на таможенной декларации, указанной в подпункте 3 пункта 3.2 настоящей статьи, либо с даты составления документа, подтверждающего факт оказания услуг по транспортировке нефти и нефтепродуктов трубопроводным транспортом (в случае, если таможенное декларирование не предусмотрено таможенным законодательством Таможенного союза); (в ред. Федерального закона от 21.11.2011 N 330-ФЗ)
документы, указанные в пункте 3.3 настоящей статьи, представляются в налоговый орган в срок не позднее 180 календарных дней с даты отметки таможенных органов на полной таможенной декларации (в случае, если таможенное декларирование производится) либо с даты оформления документов, подтверждающих факт оказания услуг по организации транспортировки (услуг по транспортировке в случае ввоза на территорию Российской Федерации) природного газа трубопроводным транспортом (в случае, если таможенное декларирование не производится); (абзац введен Федеральным законом от 27.11.2010 N 309-ФЗ)
документы, указанные в пункте 3.4 настоящей статьи, представляются в налоговый орган в срок не позднее 180 календарных дней с даты составления актов, указанных в подпункте 2 пункта 3.4 настоящей статьи; (абзац введен Федеральным законом от 27.11.2010 N 309-ФЗ)
документы, указанные в пункте 3.5 настоящей статьи, представляются в налоговый орган в срок не позднее 180 календарных дней с даты отметки, проставленной таможенными органами на документах, предусмотренных подпунктом 3 пункта 3.5 настоящей статьи; (абзац введен Федеральным законом от 27.11.2010 N 309-ФЗ)
документы, указанные в пункте 3.6 настоящей статьи, представляются в налоговый орган в срок не позднее 180 календарных дней с даты отметки, подтверждающей вывоз продуктов переработки за пределы территории Российской Федерации, проставленной таможенными органами на таможенных декларациях, предусмотренных подпунктом 3 пункта 3.6 настоящей статьи; (абзац введен Федеральным законом от 27.11.2010 N 309-ФЗ)
документы, указанные в пункте 3.7 настоящей статьи, представляются в налоговый орган в срок не позднее 180 календарных дней с даты указанной в подпункте 3 пункта 3.7 настоящей статьи отметки российских таможенных органов, свидетельствующей о помещении товаров под таможенную процедуру экспорта либо свидетельствующей о помещении вывозимых за пределы территории Российской Федерации продуктов переработки под процедуру таможенного транзита; (абзац введен Федеральным законом от 27.11.2010 N 309-ФЗ)
документы, указанные в пункте 3.8 настоящей статьи, представляются в налоговый орган в срок не позднее 180 календарных дней с даты проставления таможенными органами отметки "Погрузка разрешена" на поручении на отгрузку товаров морского судна, предусмотренного абзацем пятым подпункта 3 пункта 3.8 настоящей статьи; (абзац введен Федеральным законом от 19.07.2011 N 245-ФЗ)
документы, указанные в пункте 4 настоящей статьи, представляются в налоговый орган в срок не позднее 180 календарных дней с даты отметки, проставленной таможенными органами на таможенной декларации, предусмотренной подпунктом 3 пункта 4 настоящей статьи, подтверждающей вывоз товаров за пределы территории Российской Федерации; (абзац введен Федеральным законом от 27.11.2010 N 309-ФЗ)
документы, указанные в пункте 14 настоящей статьи, представляются в налоговый орган в срок не позднее 180 календарных дней с даты составления документов, указанных в подпункте 2 пункта 14
настоящей статьи. Если по истечении 180 календарных дней налогоплательщик не представил в налоговый орган документы, указанные в пункте 14 настоящей статьи, операции по реализации работ (услуг), предусмотренных подпунктом 12 пункта 1 статьи 164 настоящего Кодекса, подлежат налогообложению по ставке, установленной пунктом 3 статьи 164 настоящего Кодекса. (абзац введен Федеральным законом от 07.11.2011 N 305-ФЗ)
Если по истечении 180 календарных дней, указанных в абзацах пятом - четырнадцатом настоящего пункта, налогоплательщик не представил указанные документы, операции по реализации работ (услуг), предусмотренных подпунктами 2.1 - 2.8 и 3 пункта 1 статьи 164 настоящего Кодекса, подлежат налогообложению по ставке, предусмотренной пунктом 3 статьи 164 настоящего Кодекса. (абзац введен Федеральным законом от 27.11.2010 N 309-ФЗ, в ред. Федерального закона от 19.07.2011 N 245-ФЗ)
Если впоследствии налогоплательщик представляет в налоговые органы документы, обосновывающие применение налоговой ставки 0 процентов, уплаченные суммы налога подлежат возврату налогоплательщику в порядке и на условиях, которые предусмотрены статьями 176 и 176.1 настоящего Кодекса. (абзац введен Федеральным законом от 27.11.2010 N 309-ФЗ)
Федеральным законом от 27.11.2010 N 309-ФЗ в абзац шестой, положения которого применялись до 1 января 2011 года, вносятся изменения.
Абзац утратил силу с 1 января 2011 года. - Федеральный закон от 27.12.2009 N 368-ФЗ.
Документы, указанные в пунктах 4.1 и 5.1 настоящей статьи, представляются в налоговый орган в срок не позднее 180 календарных дней с даты проставления на перевозочном документе календарного штемпеля пограничной железнодорожной станции (при перемещении товаров с территории Российской Федерации через выходные железнодорожные пограничные станции) или календарного штемпеля станции назначения (при перемещении товаров с территории Российской Федерации через выходные припортовые железнодорожные станции) при выполнении работ (оказании услуг), указанных в подпункте 3.1 и в абзаце третьем подпункта 9.1 пункта 1 статьи 164 настоящего Кодекса, либо с даты проставления календарного штемпеля станции отправления при выполнении работ (оказании услуг), указанных в абзаце втором подпункта 9.1 пункта 1 статьи 164 настоящего Кодекса. Если по истечении 180 календарных дней налогоплательщик не представил указанные документы, операции по реализации работ (услуг), предусмотренных подпунктами 3.1 и 9.1 пункта 1 статьи 164 настоящего Кодекса, подлежат налогообложению по ставке, предусмотренной пунктом 3 статьи 164 настоящего Кодекса. (абзац введен Федеральным законом от 19.07.2011 N 245-ФЗ)
Если впоследствии налогоплательщик представляет в налоговые органы документы, обосновывающие применение налоговой ставки 0 процентов, уплаченные суммы налога подлежат возмещению налогоплательщику в порядке и на условиях, которые предусмотрены статьями 176 и 176.1 настоящего Кодекса. (абзац введен Федеральным законом от 19.07.2011 N 245-ФЗ)
9.1. В случае реорганизации организации правопреемник (правопреемники) представляет (представляют) в налоговый орган по месту учета документы, в том числе с реквизитами реорганизованной (реорганизуемой) организации, предусмотренные настоящей статьей в отношении операций по реализации указанных в пункте 1 статьи 164 настоящего Кодекса товаров (работ, услуг), которые были осуществлены реорганизованной (реорганизуемой) организацией, если на момент завершения реорганизации право на применение налоговой ставки 0 процентов по таким операциям не подтверждено. (п. 9.1 введен Федеральным законом от 22.07.2005 N 118-ФЗ, в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
10. Документы, указанные в настоящей статье, представляются налогоплательщиками для обоснования применения налоговой ставки 0 процентов одновременно с представлением налоговой декларации. Порядок определения суммы налога, относящейся к товарам (работам, услугам), имущественным правам, приобретенным для производства и (или) реализации товаров (работ, услуг), операции по реализации которых облагаются по налоговой ставке 0 процентов, устанавливается принятой налогоплательщиком учетной политикой для целей налогообложения.
(в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
11. Утратил силу с 1 января 2011 года. - Федеральный закон от 27.11.2010 N 309-ФЗ.
12. Порядок применения налоговой ставки 0 процентов, установленной международными договорами Российской Федерации, при реализации товаров (работ, услуг) для официального использования международными организациями и их представительствами, осуществляющими деятельность на территории Российской Федерации, определяется Правительством Российской Федерации. (п. 12 введен Федеральным законом от 22.07.2005 N 119-ФЗ)
13. При реализации товаров, предусмотренных подпунктом 10 пункта 1 статьи 164 настоящего Кодекса, для подтверждения обоснованности применения налоговой ставки 0 процентов и налоговых вычетов в налоговые органы представляются следующие документы:
1) контракт (копия контракта) на реализацию судна, заключенный налогоплательщиком с заказчиком и содержащий условие об обязательной регистрации построенного судна в Российском международном реестре судов в течение 45 календарных дней с момента перехода права собственности на судно от налогоплательщика к заказчику; (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
2) выписка из реестра строящихся судов с указанием, что по окончании строительства судно подлежит регистрации в Российском международном реестре судов;
3) документы, подтверждающие факт перехода права собственности на судно от налогоплательщика к заказчику;
4) утратил силу. - Федеральный закон от 07.11.2011 N 305-ФЗ. (п. 13 введен Федеральным законом от 20.12.2005 N 168-ФЗ)
14. При реализации работ (услуг), предусмотренных подпунктом 12 пункта 1 статьи 164 настоящего Кодекса, для подтверждения обоснованности применения налоговой ставки 0 процентов и налоговых вычетов в налоговые органы представляются следующие документы:
1) контракт (копия контракта) налогоплательщика с иностранным или российским лицом на оказание указанных услуг;
2) копии транспортных, товаросопроводительных и (или) иных документов, подтверждающих вывоз товаров за пределы территории Российской Федерации или ввоз товаров на территорию Российской Федерации, с учетом следующих особенностей:
при вывозе товаров за пределы территории Российской Федерации морским судном или судном смешанного (река - море) плавания в налоговые органы представляется копия коносамента, морской накладной или любого иного подтверждающего факт приема товаров к перевозке документа, в котором в графе "Порт выгрузки" указано место выгрузки, расположенное за пределами территории Российской Федерации;
при ввозе товаров морским судном или судном смешанного (река - море) плавания с территории иностранного государства на территорию Российской Федерации в налоговые органы представляется копия коносамента, морской накладной или любого иного подтверждающего факт приема товаров к перевозке документа, в котором в графе "Порт погрузки" указано место погрузки, расположенное за пределами территории Российской Федерации, а в графе "Порт выгрузки" указано место выгрузки, расположенное на территории Российской Федерации. (п. 14 введен Федеральным законом от 07.11.2011 N 305-ФЗ)
Статья 166. Порядок исчисления налога
1. Сумма налога при определении налоговой базы в соответствии со статьями 154 - 159 и 162 настоящего Кодекса исчисляется как соответствующая налоговой ставке процентная доля налоговой базы, а при раздельном учете - как сумма налога, полученная в результате сложения сумм налогов, исчисляемых отдельно как соответствующие налоговым ставкам процентные доли соответствующих налоговых баз.
2. Общая сумма налога при реализации товаров (работ, услуг) представляет собой сумму, полученную в результате сложения сумм налога, исчисленных в соответствии с порядком, установленным пунктом 1 настоящей статьи.
3. Общая сумма налога не исчисляется налогоплательщиками - иностранными организациями, не состоящими на учете в налоговых органах в качестве налогоплательщика. Сумма налога при этом исчисляется налоговыми агентами отдельно по каждой операции по реализации товаров (работ, услуг) на территории Российской Федерации в соответствии с порядком, установленным пунктом 1 настоящей статьи. (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
4. Общая сумма налога исчисляется по итогам каждого налогового периода применительно ко всем операциям, признаваемым объектом налогообложения в соответствии с подпунктами 1 - 3 пункта 1 статьи 146 настоящего Кодекса, момент определения налоговой базы которых, установленный статьей 167 настоящего Кодекса, относится к соответствующему налоговому периоду, с учетом всех изменений, увеличивающих или уменьшающих налоговую базу в соответствующем налоговом периоде, если иное не предусмотрено настоящей главой. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 22.07.2005 N 119-ФЗ, от 19.07.2011 N 245-ФЗ)
5. Общая сумма налога при ввозе товаров на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, исчисляется как соответствующая налоговой ставке процентная доля налоговой базы, исчисленной в соответствии со статьей 160 настоящего Кодекса. (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
Если в соответствии с требованиями, установленными пунктом 3 статьи 160 настоящего Кодекса, налоговая база определяется отдельно по каждой группе ввозимых товаров, по каждой из указанных налоговых баз сумма налога исчисляется отдельно в соответствии с порядком, установленным абзацем первым настоящего пункта. При этом общая сумма налога исчисляется как сумма, полученная в результате сложения сумм налогов, исчисленных отдельно по каждой из таких налоговых баз. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
6. Сумма налога по операциям реализации товаров (работ, услуг), облагаемых в соответствии с пунктом 1 статьи 164 настоящего Кодекса по налоговой ставке 0 процентов, исчисляется отдельно по каждой такой операции в соответствии с порядком, установленным пунктом 1 настоящей статьи.
7. В случае отсутствия у налогоплательщика бухгалтерского учета или учета объектов налогообложения налоговые органы имеют право исчислять суммы налога, подлежащие уплате, расчетным путем на основании данных по иным аналогичным налогоплательщикам.
Статья 167. Момент определения налоговой базы (в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
1. В целях настоящей главы моментом определения налоговой базы, если иное не предусмотрено пунктами 3, 7 - 11, 13 - 15 настоящей статьи, является наиболее ранняя из следующих дат:
1) день отгрузки (передачи) товаров (работ, услуг), имущественных прав;
2) день оплаты, частичной оплаты в счет предстоящих поставок товаров (выполнения работ, оказания услуг), передачи имущественных прав. (п. 1 в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
2. Утратил силу. - Федеральный закон от 22.07.2005 N 119-ФЗ.
3. В случаях, если товар не отгружается и не транспортируется, но происходит передача права собственности на этот товар, такая передача права собственности в целях настоящей главы приравнивается к его отгрузке. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 22.07.2005 N 119-ФЗ)
4 - 6. Утратили силу. - Федеральный закон от 22.07.2005 N 119-ФЗ.
7. При реализации налогоплательщиком товаров, переданных им на хранение по договору складского хранения с выдачей складского свидетельства, момент определения налоговой базы по указанным товарам определяется как день реализации складского свидетельства. (в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
8. При передаче имущественных прав в случае, предусмотренном пунктом 2 статьи 155 настоящего Кодекса, момент определения налоговой базы определяется как день уступки денежного требования или день прекращения соответствующего обязательства, в случаях, предусмотренных пунктами 3 и 4 статьи 155 настоящего Кодекса, - как день уступки (последующей уступки) требования или день исполнения обязательства должником, а в случае, предусмотренном пунктом 5 статьи 155 настоящего Кодекса, - как день передачи имущественных прав. (п. 8 в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
9. При реализации товаров (работ, услуг), предусмотренных подпунктами 1, 2.1 - 2.8, 3, 3.1, 8, 9, 9.1 и 12 пункта 1 статьи 164 настоящего Кодекса, моментом определения налоговой базы по указанным товарам (работам, услугам) является последнее число квартала, в котором собран полный пакет документов, предусмотренных статьей 165 настоящего Кодекса. (в ред. Федеральных законов от 22.07.2005 N 119-ФЗ, от 27.07.2006 N 137-ФЗ, от 27.11.2010 N 309-ФЗ, от 19.07.2011 N 245-ФЗ, от 07.11.2011 N 305-ФЗ)
В случае, если полный пакет документов, предусмотренных статьей 165 настоящего Кодекса, не собран в течение сроков, указанных в пункте 9 статьи 165 настоящего Кодекса, момент определения налоговой базы по указанным товарам (работам, услугам) определяется в соответствии с подпунктом 1 пункта 1 настоящей статьи, если иное не предусмотрено настоящим пунктом. В случае, если полный пакет документов, предусмотренных пунктом 5 статьи 165 настоящего Кодекса, не собран на 181-й календарный день со дня проставления на перевозочных документах отметки таможенных органов, свидетельствующей о помещении товаров под таможенную процедуру экспорта или таможенную процедуру таможенного транзита при перевозке иностранных товаров от таможенного органа в месте прибытия на территорию Российской Федерации до таможенного органа в месте убытия с территории Российской Федерации либо свидетельствующей о помещении вывозимых с территории Российской Федерации и иных территорий, находящихся под ее юрисдикцией, продуктов переработки под процедуру внутреннего таможенного транзита, момент определения налоговой базы по указанным работам, услугам определяется в соответствии с подпунктом 1 пункта 1 настоящей статьи. В случае реорганизации организации, если 181-й календарный день совпадает с датой завершения реорганизации или наступает после указанной даты, момент определения налоговой базы определяется правопреемником (правопреемниками) как дата завершения реорганизации (дата государственной регистрации каждой вновь возникшей организации, а в случае реорганизации в форме присоединения - дата внесения в единый государственный реестр юридических лиц записи о прекращении деятельности каждой присоединяемой организации). (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 22.08.2004 N 122-ФЗ, от 22.07.2005 N 118-ФЗ, от 22.07.2005 N 119-ФЗ, от 28.02.2006 N 28-ФЗ, от 27.07.2006 N 137-ФЗ, от 17.05.2007 N 85-ФЗ, от 27.11.2010 N 309-ФЗ)
В случае ввоза в портовую особую экономическую зону российских товаров, помещенных за пределами портовой особой экономической зоны под таможенную процедуру экспорта, или при вывозе припасов срок представления документов, установленный пунктом 9 статьи 165 настоящего Кодекса, определяется с даты помещения указанных товаров под таможенную процедуру экспорта или с даты декларирования припасов (а для налогоплательщиков, которые реализуют припасы, в отношении которых таможенное декларирование не предусмотрено таможенным законодательством Таможенного союза, - с даты оформления транспортных, товаросопроводительных или иных документов, подтверждающих вывоз припасов за пределы территории Российской Федерации воздушными и морскими судами, судами смешанного (река - море) плавания). (в ред. Федеральных законов от 27.11.2010 N 309-ФЗ, от 19.07.2011 N 245-ФЗ)
Абзац утратил силу с 1 января 2011 года. - Федеральный закон от 27.12.2009 N 368-ФЗ.
9.1. В случае, если в течение сорока пяти календарных дней с момента перехода права собственности на судно от налогоплательщика к заказчику регистрация судна в Российском международном реестре судов не осуществлена, момент определения налоговой базы налоговым агентом устанавливается в соответствии с подпунктом 1 пункта 1 настоящей статьи.
(п. 9.1 в ред. Федерального закона от 07.11.2011 N 305-ФЗ)
10. В целях настоящей главы моментом определения налоговой базы при выполнении строительно-монтажных работ для собственного потребления является последнее число каждого налогового периода. (в ред. Федеральных законов от 22.07.2005 N 119-ФЗ, от 27.07.2006 N 137-ФЗ)
11. В целях настоящей главы момент определения налоговой базы при передаче товаров (выполнении работ, оказании услуг) для собственных нужд, признаваемой объектом налогообложения в соответствии с настоящей главой, определяется как день совершения указанной передачи товаров (выполнения работ, оказания услуг). (в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
12. Принятая организацией учетная политика для целей налогообложения утверждается соответствующими приказами, распоряжениями руководителя организации.
Учетная политика для целей налогообложения применяется с 1 января года, следующего за годом утверждения ее соответствующим приказом, распоряжением руководителя организации.
Учетная политика для целей налогообложения, принятая организацией, является обязательной для всех обособленных подразделений организации.
Учетная политика для целей налогообложения, принятая вновь созданной организацией, утверждается не позднее окончания первого налогового периода. Учетная политика для целей налогообложения, принятая вновь созданной организацией, считается применяемой со дня создания организации.
Абзацы пятый и шестой утратили силу. - Федеральный закон от 22.07.2005 N 119-ФЗ.
13. В случае получения налогоплательщиком - изготовителем товаров (работ, услуг) оплаты, частичной оплаты в счет предстоящих поставок товаров (выполнения работ, оказания услуг), длительность производственного цикла изготовления которых составляет свыше шести месяцев (по перечню, определяемому Правительством Российской Федерации), налогоплательщик - изготовитель указанных товаров (работ, услуг) вправе определять момент определения налоговой базы как день отгрузки (передачи) указанных товаров (выполнения работ, оказания услуг) при наличии раздельного учета осуществляемых операций и сумм налога по приобретаемым товарам (работам, услугам), в том числе по основным средствам и нематериальным активам, имущественным правам, используемым для осуществления операций по производству товаров (работ, услуг) длительного производственного цикла и других операций.
При получении оплаты, частичной оплаты налогоплательщиком - изготовителем товаров (работ, услуг) в налоговые органы одновременно с налоговой декларацией представляется контракт с покупателем (копия такого контракта, заверенная подписью руководителя и главного бухгалтера), а также документ, подтверждающий длительность производственного цикла товаров (работ, услуг), с указанием их наименования, срока изготовления, наименования организации-изготовителя, выданный указанному налогоплательщику-изготовителю федеральным органом исполнительной власти, осуществляющим функции по выработке государственной политики и нормативно-правовому регулированию в сфере промышленного, оборонно-промышленного и топливно-энергетического комплексов, подписанный уполномоченным лицом и заверенный печатью этого органа. (п. 13 введен Федеральным законом от 22.07.2005 N 119-ФЗ)
14. В случае, если моментом определения налоговой базы является день оплаты, частичной оплаты предстоящих поставок товаров (выполнения работ, оказания услуг) или день передачи имущественных прав, то на день отгрузки товаров (выполнения работ, оказания услуг) или на день передачи имущественных прав в счет поступившей ранее оплаты, частичной оплаты также возникает момент определения налоговой базы. (п. 14 введен Федеральным законом от 22.07.2005 N 119-ФЗ)
15. Для налоговых агентов, указанных в пунктах 4 и 5 статьи 161 настоящего Кодекса, момент
определения налоговой базы определяется в порядке, установленном пунктом 1 настоящей статьи. (п. 15 введен Федеральным законом от 22.07.2005 N 119-ФЗ)
Статья 168. Сумма налога, предъявляемая продавцом покупателю
Положения пункта 1 статьи 168 (в редакции Федерального закона от 26.11.2008 N 224-ФЗ) применяются при отгрузке товаров (выполнении работ, оказании услуг) и при передаче имущественных прав, осуществляемых начиная с 1 января 2009 года.
1. При реализации товаров (работ, услуг), передаче имущественных прав налогоплательщик (налоговый агент, указанный в пунктах 4 и 5 статьи 161 настоящего Кодекса) дополнительно к цене (тарифу) реализуемых товаров (работ, услуг), передаваемых имущественных прав обязан предъявить к оплате покупателю этих товаров (работ, услуг), имущественных прав соответствующую сумму налога. (в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
В случае получения налогоплательщиком сумм оплаты, частичной оплаты в счет предстоящих поставок товаров (выполнения работ, оказания услуг), передачи имущественных прав, реализуемых на территории Российской Федерации, налогоплательщик обязан предъявить покупателю этих товаров (работ, услуг), имущественных прав сумму налога, исчисленную в порядке, установленном пунктом 4 статьи 164 настоящего Кодекса. (абзац введен Федеральным законом от 26.11.2008 N 224-ФЗ)
2. Сумма налога, предъявляемая налогоплательщиком покупателю товаров (работ, услуг), имущественных прав, исчисляется по каждому виду этих товаров (работ, услуг), имущественных прав как соответствующая налоговой ставке процентная доля указанных в пункте 1 настоящей статьи цен (тарифов). (в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
Положения пункта 3 статьи 168 (в редакции Федерального закона от 26.11.2008 N 224-ФЗ) применяются при отгрузке товаров (выполнении работ, оказании услуг) и при передаче имущественных прав, осуществляемых начиная с 1 января 2009 года.
3. При реализации товаров (работ, услуг), передаче имущественных прав, а также при получении сумм оплаты, частичной оплаты в счет предстоящих поставок товаров (выполнения работ, оказания услуг), передачи имущественных прав выставляются соответствующие счета-фактуры не позднее пяти календарных дней, считая со дня отгрузки товара (выполнения работ, оказания услуг), со дня передачи имущественных прав или со дня получения сумм оплаты, частичной оплаты в счет предстоящих поставок товаров (выполнения работ, оказания услуг), передачи имущественных прав.
При исчислении суммы налога в соответствии с пунктами 1 - 3 статьи 161 настоящего Кодекса налоговыми агентами, указанными в пунктах 2 и 3 статьи 161 настоящего Кодекса, составляются счета-фактуры в порядке, установленном пунктами 5 и 6 статьи 169 настоящего Кодекса.
При изменении стоимости отгруженных товаров (выполненных работ, оказанных услуг), переданных имущественных прав, в том числе в случае изменения цены (тарифа) и (или) уточнения количества (объема) отгруженных товаров (выполненных работ, оказанных услуг), переданных имущественных прав, продавец выставляет покупателю корректировочный счет-фактуру не позднее пяти календарных дней считая со дня составления документов, указанных в пункте 10 статьи 172 настоящего Кодекса. (абзац введен Федеральным законом от 19.07.2011 N 245-ФЗ) (п. 3 в ред. Федерального закона от 26.11.2008 N 224-ФЗ)
4. В расчетных документах, в том числе в реестрах чеков и реестрах на получение средств с аккредитива, первичных учетных документах и в счетах-фактурах, соответствующая сумма налога выделяется отдельной строкой.
Абзац утратил силу с 1 января 2009 года. - Федеральный закон от 26.11.2008 N 224-ФЗ.
5. При реализации товаров (работ, услуг), операции по реализации которых не подлежат налогообложению (освобождаются от налогообложения), а также при освобождении налогоплательщика в
соответствии со статьей 145 настоящего Кодекса от исполнения обязанностей налогоплательщика расчетные документы, первичные учетные документы оформляются и счета-фактуры выставляются без выделения соответствующих сумм налога. При этом на указанных документах делается соответствующая надпись или ставится штамп "Без налога (НДС)". (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
6. При реализации товаров (работ, услуг) населению по розничным ценам (тарифам) соответствующая сумма налога включается в указанные цены (тарифы). При этом на ярлыках товаров и ценниках, выставляемых продавцами, а также на чеках и других выдаваемых покупателю документах сумма налога не выделяется.
7. При реализации товаров за наличный расчет организациями (предприятиями) и индивидуальными предпринимателями розничной торговли и общественного питания, а также другими организациями, индивидуальными предпринимателями, выполняющими работы и оказывающими платные услуги непосредственно населению, требования, установленные пунктами 3 и 4 настоящей статьи, по оформлению расчетных документов и выставлению счетов-фактур считаются выполненными, если продавец выдал покупателю кассовый чек или иной документ установленной формы. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 29.05.2002 N 57-ФЗ)
Статья 169. Счет-фактура
1. Счет-фактура является документом, служащим основанием для принятия покупателем предъявленных продавцом товаров (работ, услуг), имущественных прав (включая комиссионера, агента, которые осуществляют реализацию товаров (работ, услуг), имущественных прав от своего имени) сумм налога к вычету в порядке, предусмотренном настоящей главой. (в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
Счет-фактура может быть составлен и выставлен на бумажном носителе и (или) в электронном виде. Счета-фактуры составляются в электронном виде по взаимному согласию сторон сделки и при наличии у указанных сторон совместимых технических средств и возможностей для приема и обработки этих счетов-фактур в соответствии с установленными форматами и порядком. (абзац введен Федеральным законом от 27.07.2010 N 229-ФЗ)
Корректировочный счет-фактура, выставленный продавцом покупателю товаров (работ, услуг), имущественных прав при изменении стоимости отгруженных товаров (выполненных работ, оказанных услуг), переданных имущественных прав в сторону уменьшения, в том числе в случае уменьшения цены (тарифа) и (или) уменьшения количества (объема) отгруженных товаров (выполненных работ, оказанных услуг), переданных имущественных прав, является документом, служащим основанием для принятия продавцом товаров (работ, услуг), имущественных прав сумм налога к вычету в порядке, предусмотренном настоящей главой. (абзац введен Федеральным законом от 19.07.2011 N 245-ФЗ)
2. Счета-фактуры являются основанием для принятия предъявленных покупателю продавцом сумм налога к вычету при выполнении требований, установленных пунктами 5, 5.1 и 6 настоящей статьи. Корректировочный счет-фактура, выставленный продавцом покупателю товаров (работ, услуг), имущественных прав при изменении стоимости отгруженных товаров (выполненных работ, оказанных услуг), переданных имущественных прав в сторону уменьшения, в том числе в случае уменьшения цены (тарифа) и (или) уменьшения количества (объема) отгруженных товаров (выполненных работ, оказанных услуг), переданных имущественных прав, является основанием для принятия продавцом товаров (работ, услуг), имущественных прав сумм налога к вычету при выполнении требований, установленных пунктами 5.2 и 6 настоящей статьи. (в ред. Федерального закона от 19.07.2011 N 245-ФЗ)
Ошибки в счетах-фактурах и корректировочных счетах-фактурах, не препятствующие налоговым органам при проведении налоговой проверки идентифицировать продавца, покупателя товаров (работ, услуг), имущественных прав, наименование товаров (работ, услуг), имущественных прав, их стоимость, а также налоговую ставку и сумму налога, предъявленную покупателю, не являются основанием для отказа в принятии к вычету сумм налога. (в ред. Федерального закона от 19.07.2011 N 245-ФЗ)
Невыполнение требований к счету-фактуре, не предусмотренных пунктами 5 и 6 настоящей статьи, не может являться основанием для отказа принять к вычету суммы налога, предъявленные продавцом. Невыполнение не предусмотренных пунктами 5.2 и 6 настоящей статьи требований к корректировочному счету-фактуре, выставленному продавцом покупателю товаров (работ, услуг), имущественных прав при изменении стоимости отгруженных товаров (выполненных работ, оказанных услуг), переданных имущественных прав в сторону уменьшения, в том числе в случае уменьшения цены (тарифа) и (или) уменьшения количества (объема) отгруженных товаров (выполненных работ, оказанных услуг), переданных имущественных прав, не может являться основанием для отказа в принятии к вычету продавцом суммы налога. (в ред. Федерального закона от 19.07.2011 N 245-ФЗ) (п. 2 в ред. Федерального закона от 17.12.2009 N 318-ФЗ)
3. Налогоплательщик обязан составить счет-фактуру, вести журналы учета полученных и выставленных счетов-фактур, книги покупок и книги продаж, если иное не предусмотрено пунктом 4 настоящей статьи:
1) при совершении операций, признаваемых объектом налогообложения в соответствии с настоящей главой, в том числе не подлежащих налогообложению (освобождаемых от налогообложения) в соответствии со статьей 149 настоящего Кодекса;
2) в иных случаях, определенных в установленном порядке.
4. Счета-фактуры не составляются налогоплательщиками по операциям реализации ценных бумаг (за исключением брокерских и посреднических услуг), а также банками, банком развития - государственной корпорацией, страховыми организациями, профессиональным объединением страховщиков, созданным в соответствии с Федеральным законом от 25 апреля 2002 года N 40-ФЗ "Об обязательном страховании гражданской ответственности владельцев транспортных средств", и негосударственными пенсионными фондами по операциям, не подлежащим налогообложению (освобождаемым от налогообложения) в соответствии со статьей 149 настоящего Кодекса. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 01.07.2011 N 170-ФЗ, от 19.07.2011 N 245-ФЗ)
5. В счете-фактуре, выставляемом при реализации товаров (работ, услуг), передаче имущественных прав, должны быть указаны: (в ред. Федерального закона от 26.11.2008 N 224-ФЗ)
1) порядковый номер и дата составления счета-фактуры; (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
2) наименование, адрес и идентификационные номера налогоплательщика и покупателя;
3) наименование и адрес грузоотправителя и грузополучателя;
4) номер платежно-расчетного документа в случае получения авансовых или иных платежей в счет предстоящих поставок товаров (выполнения работ, оказания услуг);
5) наименование поставляемых (отгруженных) товаров (описание выполненных работ, оказанных услуг) и единица измерения (при возможности ее указания); (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
6) количество (объем) поставляемых (отгруженных) по счету-фактуре товаров (работ, услуг), исходя из принятых по нему единиц измерения (при возможности их указания); (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
6.1) наименование валюты; (пп. 6.1 введен Федеральным законом от 27.07.2010 N 229-ФЗ)
7) цена (тариф) за единицу измерения (при возможности ее указания) по договору (контракту) без учета налога, а в случае применения государственных регулируемых цен (тарифов), включающих в себя налог, с учетом суммы налога; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
8) стоимость товаров (работ, услуг), имущественных прав за все количество поставляемых (отгруженных) по счету-фактуре товаров (выполненных работ, оказанных услуг), переданных имущественных прав без налога; (в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
9) сумма акциза по подакцизным товарам;
10) налоговая ставка;
11) сумма налога, предъявляемая покупателю товаров (работ, услуг), имущественных прав, определяемая исходя из применяемых налоговых ставок; (в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
12) стоимость всего количества поставляемых (отгруженных) по счету-фактуре товаров (выполненных работ, оказанных услуг), переданных имущественных прав с учетом суммы налога; (в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
13) исключен. - Федеральный закон от 29.12.2000 N 166-ФЗ;
13) страна происхождения товара;
14) номер таможенной декларации. (в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
Сведения, предусмотренные подпунктами 13 и 14 настоящего пункта, указываются в отношении товаров, страной происхождения которых не является Российская Федерация. Налогоплательщик, реализующий указанные товары, несет ответственность только за соответствие указанных сведений в предъявляемых им счетах-фактурах сведениям, содержащимся в полученных им счетах-фактурах и товаросопроводительных документах. (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
5.1. В счете-фактуре, выставляемом при получении оплаты, частичной оплаты в счет предстоящих поставок товаров (выполнения работ, оказания услуг), передачи имущественных прав, должны быть указаны:
1) порядковый номер и дата составления счета-фактуры; (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
2) наименование, адрес и идентификационные номера налогоплательщика и покупателя;
3) номер платежно-расчетного документа;
4) наименование поставляемых товаров (описание работ, услуг), имущественных прав;
4.1) наименование валюты; (пп. 4.1 введен Федеральным законом от 27.07.2010 N 229-ФЗ)
5) сумма оплаты, частичной оплаты в счет предстоящих поставок товаров (выполнения работ, оказания услуг), передачи имущественных прав;
6) налоговая ставка;
7) сумма налога, предъявляемая покупателю товаров (работ, услуг), имущественных прав, определяемая исходя из применяемых налоговых ставок. (п. 5.1 введен Федеральным законом от 26.11.2008 N 224-ФЗ)
5.2. В корректировочном счете-фактуре, выставляемом при изменении стоимости отгруженных товаров (выполненных работ, оказанных услуг), переданных имущественных прав, в том числе в случае изменения цены (тарифа) и (или) уточнения количества (объема) поставленных (отгруженных) товаров (выполненных работ, оказанных услуг), имущественных прав, должны быть указаны:
1) наименование "корректировочный счет-фактура", порядковый номер и дата составления корректировочного счета-фактуры;
2) порядковый номер и дата составления счета-фактуры, по которому осуществляется изменение стоимости отгруженных товаров (выполненных работ, оказанных услуг), переданных имущественных прав, в том числе в случае изменения цены (тарифа) и (или) уточнения количества (объема) поставленных (отгруженных) товаров (выполненных работ, оказанных услуг), переданных имущественных прав;
3) наименования, адреса и идентификационные номера налогоплательщика и покупателя;
4) наименование товаров (описание выполненных работ, оказанных услуг), имущественных прав и единица измерения (при возможности ее указания), по которым осуществляются изменение цены (тарифа) и (или) уточнение количества (объема);
5) количество (объем) товаров (работ, услуг) по счету-фактуре исходя из принятых по нему единиц измерения (при возможности их указания) до и после уточнения количества (объема) поставленных (отгруженных) товаров (выполненных работ, оказанных услуг), переданных имущественных прав;
6) наименование валюты;
7) цена (тариф) за единицу измерения (при возможности ее указания) без учета налога, а в случае применения государственных регулируемых цен (тарифов), включающих в себя налог, с учетом суммы налога до и после изменения цены (тарифа);
8) стоимость всего количества товаров (работ, услуг), имущественных прав по счету-фактуре без налога до и после внесенных изменений;
9) сумма акциза по подакцизным товарам;
10) налоговая ставка;
11) сумма налога, определяемая исходя из применяемых налоговых ставок до и после изменения стоимости отгруженных товаров (выполненных работ, оказанных услуг), переданных имущественных прав, в том числе в случае изменения цены (тарифа) и (или) уточнения количества (объема) поставленных (отгруженных) товаров (выполненных работ, оказанных услуг), переданных имущественных прав;
12) стоимость всего количества товаров (работ, услуг), имущественных прав по счету-фактуре с учетом суммы налога до и после изменения стоимости отгруженных товаров (выполненных работ, оказанных услуг), переданных имущественных прав, в том числе в случае изменения цены (тарифа) и (или) уточнения количества (объема) поставленных (отгруженных) товаров (выполненных работ, оказанных услуг), переданных имущественных прав;
13) разница между показателями счета-фактуры, по которому осуществляется изменение стоимости отгруженных товаров (выполненных работ, оказанных услуг), переданных имущественных прав, в том числе в случае изменения цены (тарифа) и (или) уточнения количества (объема) поставленных (отгруженных) товаров (выполненных работ, оказанных услуг), переданных имущественных прав, и показателями, исчисленными после изменения стоимости отгруженных товаров (выполненных работ, оказанных услуг), переданных имущественных прав, в том числе в случае изменения цены (тарифа) и (или) уточнения количества (объема) поставленных (отгруженных) товаров (выполненных работ, оказанных услуг), переданных имущественных прав.
При этом в случае изменения стоимости отгруженных товаров (выполненных работ, оказанных услуг), переданных имущественных прав в сторону уменьшения соответствующая разница между суммами налога, исчисленными до и после их изменения, указывается с отрицательным знаком. (п. 5.2 введен Федеральным законом от 19.07.2011 N 245-ФЗ)
6. Счет-фактура подписывается руководителем и главным бухгалтером организации либо иными лицами, уполномоченными на то приказом (иным распорядительным документом) по организации или доверенностью от имени организации. При выставлении счета-фактуры индивидуальным предпринимателем счет-фактура подписывается индивидуальным предпринимателем с указанием
реквизитов свидетельства о государственной регистрации этого индивидуального предпринимателя. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Счет-фактура, составленный в электронном виде, подписывается электронной цифровой подписью руководителя организации либо иных лиц, уполномоченных на это приказом (иным распорядительным документом) по организации или доверенностью от имени организации, индивидуального предпринимателя в соответствии с законодательством Российской Федерации. (абзац введен Федеральным законом от 27.07.2010 N 229-ФЗ)
7. В случае, если по условиям сделки обязательство выражено в иностранной валюте, то суммы, указываемые в счете-фактуре, могут быть выражены в иностранной валюте. (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
8. Форма счета-фактуры и порядок его заполнения, формы и порядок ведения журнала учета полученных и выставленных счетов-фактур, книг покупок и книг продаж устанавливаются Правительством Российской Федерации. (п. 8 в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
9. Порядок выставления и получения счетов-фактур в электронном виде по телекоммуникационным каналам связи с применением электронной цифровой подписи устанавливается Министерством финансов Российской Федерации.
Форматы счета-фактуры, журнала учета полученных и выставленных счетов-фактур, книг покупок и книг продаж в электронном виде утверждаются федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов. (п. 9 введен Федеральным законом от 27.07.2010 N 229-ФЗ)
Статья 170. Порядок отнесения сумм налога на затраты по производству и реализации товаров (работ, услуг)
1. Суммы налога, предъявленные налогоплательщику при приобретении товаров (работ, услуг), имущественных прав либо фактически уплаченные им при ввозе товаров на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, если иное не установлено положениями настоящей главы, не включаются в расходы, принимаемые к вычету при исчислении налога на прибыль организаций (налога на доходы физических лиц), за исключением случаев, предусмотренных пунктом 2 настоящей статьи. (в ред. Федеральных законов от 06.08.2001 N 110-ФЗ, от 22.07.2005 N 119-ФЗ, от 27.11.2010 N 306-ФЗ)
2. Суммы налога, предъявленные покупателю при приобретении товаров (работ, услуг), в том числе основных средств и нематериальных активов, либо фактически уплаченные при ввозе товаров, в том числе основных средств и нематериальных активов, на территорию Российской Федерации, учитываются в стоимости таких товаров (работ, услуг), в том числе основных средств и нематериальных активов, в случаях:
1) приобретения (ввоза) товаров (работ, услуг), в том числе основных средств и нематериальных активов, используемых для операций по производству и (или) реализации (а также передаче, выполнению, оказанию для собственных нужд) товаров (работ, услуг), не подлежащих налогообложению (освобожденных от налогообложения);
2) приобретения (ввоза) товаров (работ, услуг), в том числе основных средств и нематериальных активов, используемых для операций по производству и (или) реализации товаров (работ, услуг), местом реализации которых не признается территория Российской Федерации;
3) приобретения (ввоза) товаров (работ, услуг), в том числе основных средств и нематериальных активов, лицами, не являющимися налогоплательщиками налога на добавленную стоимость либо освобожденными от исполнения обязанностей налогоплательщика по исчислению и уплате налога; (в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
4) приобретения (ввоза) товаров (работ, услуг), в том числе основных средств и нематериальных активов, имущественных прав, для производства и (или) реализации (передачи) товаров (работ, услуг),
операции по реализации (передаче) которых не признаются реализацией товаров (работ, услуг) в соответствии с пунктом 2 статьи 146 настоящего Кодекса, если иное не установлено настоящей главой; (пп. 4 в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
5) приобретения банками, применяющими порядок учета налога, предусмотренный пунктом 5 настоящей статьи, товаров, в том числе основных средств и нематериальных активов, имущественных прав, которые в дальнейшем реализуются банками до начала использования для осуществления банковских операций, для сдачи в аренду или до введения в эксплуатацию. (пп. 5 введен Федеральным законом от 19.07.2011 N 245-ФЗ) (п. 2 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
3. Суммы налога, принятые к вычету налогоплательщиком по товарам (работам, услугам), в том числе по основным средствам и нематериальным активам, имущественным правам в порядке, предусмотренном настоящей главой, подлежат восстановлению налогоплательщиком в случаях:
1) передачи имущества, нематериальных активов, имущественных прав в качестве вклада в уставный (складочный) капитал хозяйственных обществ и товариществ, вклада по договору инвестиционного товарищества или паевых взносов в паевые фонды кооперативов, а также передачи недвижимого имущества на пополнение целевого капитала некоммерческой организации в порядке, установленном Федеральным законом от 30 декабря 2006 года N 275-ФЗ "О порядке формирования и использования целевого капитала некоммерческих организаций". (в ред. Федеральных законов от 21.11.2011 N 328-ФЗ, от 28.11.2011 N 336-ФЗ)
Восстановлению подлежат суммы налога в размере, ранее принятом к вычету, а в отношении основных средств и нематериальных активов - в размере суммы, пропорциональной остаточной (балансовой) стоимости без учета переоценки.
Суммы налога, подлежащие восстановлению в соответствии с настоящим подпунктом, не включаются в стоимость имущества, нематериальных активов и имущественных прав и подлежат налоговому вычету у принимающей организации (в том числе участника договора инвестиционного товарищества - управляющего товарища) в порядке, установленном настоящей главой. При этом сумма восстановленного налога указывается в документах, которыми оформляется передача указанных имущества, нематериальных активов и имущественных прав; (в ред. Федерального закона от 28.11.2011 N 336-ФЗ)
2) дальнейшего использования таких товаров (работ, услуг), в том числе основных средств и нематериальных активов, и имущественных прав для осуществления операций, указанных в пункте 2 настоящей статьи, за исключением операции, предусмотренной подпунктом 1 настоящего пункта; выполнения работ (оказания услуг) за пределами территории Российской Федерации российскими авиационными предприятиями в рамках миротворческой деятельности и осуществления международного сотрудничества в разрешении международных проблем гуманитарного характера в рамках Организации Объединенных Наций (в отношении воздушных судов, двигателей и запасных частей к нио( � передачи основных средств, нематериальных активов и (или) иного имущества, имущественных прав правопреемнику (правопреемникам) при реорганизации юридических лиц; передачи имущества участнику договора простого товарищества (договора о совместной деятельности), договора инвестиционного товарищества или его правопреемнику в случае выдела его доли из имущества, находящегося в общей собственности участников договора, или раздела такого имущества. (в ред. Федеральных законов от 27.07.2010 N 217-ФЗ, от 28.11.2011 N 336-ФЗ)
Восстановлению подлежат суммы налога в размере, ранее принятом к вычету, а в отношении основных средств и нематериальных активов - в размере суммы, пропорциональной остаточной (балансовой) стоимости без учета переоценки.
Суммы налога, подлежащие восстановлению в соответствии с настоящим подпунктом, не включаются в стоимость указанных товаров (работ, услуг), в том числе основных средств и нематериальных активов, имущественных прав, а учитываются в составе прочих расходов в соответствии со статьей 264 настоящего Кодекса.
Восстановление сумм налога производится в том налоговом периоде, в котором товары (работы,
услуги), в том числе основные средства и нематериальные активы, и имущественные права были переданы или начинают использоваться налогоплательщиком для осуществления операций, указанных в пункте 2 настоящей статьи.
При переходе налогоплательщика на специальные налоговые режимы в соответствии с главами 26.2 и 26.3 настоящего Кодекса суммы налога, принятые к вычету налогоплательщиком по товарам (работам, услугам), в том числе основным средствам и нематериальным активам, и имущественным правам в порядке, предусмотренном настоящей главой, подлежат восстановлению в налоговом периоде, предшествующем переходу на указанные режимы.
Положения настоящего пункта не применяются в отношении налогоплательщиков, переходящих на специальный налоговый режим в соответствии с главой 26.1 настоящего Кодекса;
3) в случае перечисления покупателем сумм оплаты, частичной оплаты в счет предстоящих поставок товаров (выполнения работ, оказания услуг), передачи имущественных прав.
Восстановление сумм налога производится покупателем в том налоговом периоде, в котором суммы налога по приобретенным товарам (работам, услугам), имущественным правам подлежат вычету в порядке, установленном настоящим Кодексом, или в том налоговом периоде, в котором произошло изменение условий либо расторжение соответствующего договора и возврат соответствующих сумм оплаты, частичной оплаты, полученных налогоплательщиком в счет предстоящих поставок товаров (выполнения работ, оказания услуг), передачи имущественных прав.
Восстановлению подлежат суммы налога в размере, ранее принятом к вычету в отношении оплаты, частичной оплаты в счет предстоящих поставок товаров (выполнения работ, оказания услуг), передачи имущественных прав; (пп. 3 введен Федеральным законом от 26.11.2008 N 224-ФЗ)
4) изменения стоимости отгруженных товаров (выполненных работ, оказанных услуг), переданных имущественных прав в сторону уменьшения, в том числе в случае уменьшения цены (тарифа) и (или) уменьшения количества (объема) отгруженных товаров (выполненных работ, оказанных услуг), переданных имущественных прав.
Восстановлению подлежат суммы налога в размере разницы между суммами налога, исчисленными исходя из стоимости отгруженных товаров (выполненных работ, оказанных услуг), переданных имущественных прав до и после такого уменьшения.
Восстановление сумм налога производится покупателем в налоговом периоде, на который приходится наиболее ранняя из следующих дат:
дата получения покупателем первичных документов на изменение в сторону уменьшения стоимости приобретенных товаров (выполненных работ, оказанных услуг), полученных имущественных прав;
дата получения покупателем корректировочного счета-фактуры, выставленного продавцом при изменении в сторону уменьшения стоимости отгруженных товаров (выполненных работ, оказанных услуг), переданных имущественных прав; (пп. 4 введен Федеральным законом от 19.07.2011 N 245-ФЗ)
5) дальнейшего использования товаров (работ, услуг), в том числе основных средств и нематериальных активов, и имущественных прав для осуществления операций по реализации товаров (работ, услуг), предусмотренных пунктом 1 статьи 164 настоящего Кодекса.
Восстановлению подлежат суммы налога в размере, ранее принятом к вычету.
Восстановление сумм налога производится в налоговом периоде, в котором осуществляется отгрузка товаров (выполнение работ, оказание услуг), предусмотренных пунктом 1 статьи 164 настоящего Кодекса.
Восстановленные суммы налога подлежат вычету (за исключением сумм налога, восстановленных в соответствии с подпунктом 6 настоящего пункта) в соответствующем налоговом периоде, на который приходится момент определения налоговой базы по операциям по реализации товаров (работ, услуг),
предусмотренных пунктом 1 статьи 164 настоящего Кодекса, с учетом особенностей, установленных статьей 167 настоящего Кодекса; (пп. 5 введен Федеральным законом от 19.07.2011 N 245-ФЗ)
6) в случае получения налогоплательщиком в соответствии с законодательством Российской Федерации субсидий из федерального бюджета на возмещение затрат, связанных с оплатой приобретенных товаров (работ, услуг), с учетом налога, а также на возмещение затрат по уплате налога при ввозе товаров на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией.
Восстановлению подлежат суммы налога в размере, ранее принятом к вычету.
Суммы налога, подлежащие восстановлению в соответствии с настоящим подпунктом, не включаются в стоимость указанных товаров (работ, услуг), а учитываются в составе прочих расходов в соответствии со статьей 264 настоящего Кодекса.
Восстановление сумм налога производится в том налоговом периоде, в котором получены суммы предоставляемых субсидий. (пп. 6 введен Федеральным законом от 19.07.2011 N 245-ФЗ) (п. 3 в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
4. Суммы налога, предъявленные продавцами товаров (работ, услуг), имущественных прав налогоплательщикам, осуществляющим как облагаемые налогом, так и освобождаемые от налогообложения операции: (в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
учитываются в стоимости таких товаров (работ, услуг), имущественных прав в соответствии с пунктом 2 настоящей статьи - по товарам (работам, услугам), в том числе основным средствам и нематериальным активам, имущественным правам, используемым для осуществления операций, не облагаемых налогом на добавленную стоимость; (в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
принимаются к вычету в соответствии со статьей 172 настоящего Кодекса - по товарам (работам, услугам), в том числе основным средствам и нематериальным активам, имущественным правам, используемым для осуществления операций, облагаемых налогом на добавленную стоимость; (в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
принимаются к вычету либо учитываются в их стоимости в той пропорции, в которой они используются для производства и (или) реализации товаров (работ, услуг), имущественных прав, операции по реализации которых подлежат налогообложению (освобождаются от налогообложения), - по товарам (работам, услугам), в том числе основным средствам и нематериальным активам, имущественным правам, используемым для осуществления как облагаемых налогом, так и не подлежащих налогообложению (освобожденных от налогообложения) операций, в порядке, установленном принятой налогоплательщиком учетной политикой для целей налогообложения. (в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
Указанная пропорция определяется исходя из стоимости отгруженных товаров (работ, услуг), имущественных прав, операции по реализации которых подлежат налогообложению (освобождены от налогообложения), в общей стоимости товаров (работ, услуг), имущественных прав, отгруженных за налоговый период. По основным средствам и нематериальным активам, принимаемым к учету в первом или втором месяцах квартала, налогоплательщик имеет право определять указанную пропорцию исходя из стоимости отгруженных в соответствующем месяце товаров (выполненных работ, оказанных услуг), переданных имущественных прав, операции по реализации которых подлежат налогообложению (освобождены от налогообложения), в общей стоимости отгруженных (переданных) за месяц товаров (работ, услуг), имущественных прав. (в ред. Федеральных законов от 22.07.2005 N 119-ФЗ, от 19.07.2011 N 245-ФЗ)
В аналогичном порядке ведется раздельный учет сумм налога налогоплательщиками, переведенными на уплату единого налога на вмененный доход для определенных видов деятельности.
При этом налогоплательщик обязан вести раздельный учет сумм налога по приобретенным товарам (работам, услугам), в том числе основным средствам и нематериальным активам, имущественным правам, используемым для осуществления как облагаемых налогом, так и не подлежащих налогообложению (освобожденных от налогообложения) операций. (в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
При отсутствии у налогоплательщика раздельного учета сумма налога по приобретенным товарам (работам, услугам), в том числе основным средствам и нематериальным активам, имущественным правам, вычету не подлежит и в расходы, принимаемые к вычету при исчислении налога на прибыль организаций (налога на доходы физических лиц), не включается. (в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
Налогоплательщик имеет право не применять положения настоящего пункта к тем налоговым периодам, в которых доля совокупных расходов на приобретение, производство и (или) реализацию товаров (работ, услуг), имущественных прав, операции по реализации которых не подлежат налогообложению, не превышает 5 процентов общей величины совокупных расходов на приобретение, производство и (или) реализацию товаров (работ, услуг), имущественных прав. При этом все суммы налога, предъявленные таким налогоплательщикам продавцами товаров (работ, услуг), имущественных прав в указанном налоговом периоде, подлежат вычету в соответствии с порядком, предусмотренным статьей 172 настоящего Кодекса. (в ред. Федерального закона от 19.07.2011 N 245-ФЗ)
В целях расчета пропорции, указанной в абзаце пятом настоящего пункта, в отношении финансовых инструментов срочных сделок принимаются стоимость финансовых инструментов срочных сделок, предполагающих поставку базисного актива, определяемая по правилам, установленным статьей 154 настоящего Кодекса, при условии отгрузки (передачи) базисного актива соответствующих финансовых инструментов срочных сделок в налоговом периоде (месяце), сумма чистого дохода, полученного налогоплательщиком в текущем налоговом периоде (месяце) по финансовым инструментам срочных сделок в результате исполнения (прекращения) обязательств, не связанных с реализацией базисного актива (в том числе полученные суммы вариационной маржи и премий по контракту), включая суммы денежных средств, которые должны быть получены по таким обязательствам в будущих налоговых периодах, если дата определения (возникновения) соответствующего права требования по финансовым инструментам срочных сделок имела место в текущем налоговом периоде (месяце). (абзац введен Федеральным законом от 25.11.2009 N 281-ФЗ, в ред. Федерального закона от 19.07.2011 N 245-ФЗ)
При расчете пропорции, указанной в абзаце пятом настоящего пункта, организации, осуществляющие клиринговую деятельность на рынке ценных бумаг (деятельность по определению (сверке) обязательств по заключаемым на биржевых торгах и (или) торгах организаторов торговли на рынке ценных бумаг гражданско-правовым договорам, предметом которых является товар или иностранная валюта финансовых инструментов срочных сделок, а также по обеспечению и (или) контролю их исполнения (далее в настоящем Кодексе - клиринговые организации), не учитывают сделки с ценными бумагами, финансовыми инструментами срочных сделок, иные сделки, по которым такая клиринговая организация является стороной в целях осуществления их клиринга, а также сделки, совершаемые клиринговой организацией в целях обеспечения исполнения обязательств участников клиринга. (абзац введен Федеральным законом от 25.11.2009 N 281-ФЗ) (п. 4 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
5. Банки, страховые организации, негосударственные пенсионные фонды имеют право включать в затраты, принимаемые к вычету при исчислении налога на прибыль организаций, суммы налога, уплаченные поставщикам по приобретаемым товарам (работам, услугам). При этом вся сумма налога, полученная ими по операциям, подлежащим налогообложению, подлежит уплате в бюджет. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 06.08.2001 N 110-ФЗ)
Участник договора инвестиционного товарищества - управляющий товарищ, ответственный за ведение налогового учета, вправе включать в затраты, принимаемые к вычету при определении за отчетный (налоговый) период прибыли (убытка) от деятельности в рамках инвестиционного товарищества в соответствии со статьей 278.2 настоящего Кодекса, суммы налога, уплаченные поставщикам по приобретаемым товарам (работам, услугам). При этом вся сумма налога, полученная инвестиционным
товариществом по операциям, подлежащим налогообложению, подлежит уплате в бюджет. (абзац введен Федеральным законом от 28.11.2011 N 336-ФЗ)
6. Исключен. - Федеральный закон от 29.05.2002 N 57-ФЗ.
7. Организации, не являющиеся налогоплательщиками либо освобождаемые от исполнения обязанностей налогоплательщика, и индивидуальные предприниматели имеют право включать в принимаемые к вычету в соответствии с главами 25, 26.1 и 26.2 настоящего Кодекса расходы суммы налога, которые были исчислены и уплачены ими в бюджет при исполнении обязанностей налогового агента в соответствии с пунктом 2 статьи 161 настоящего Кодекса, в случаях возврата товаров продавцу (в том числе в течение действия гарантийного срока), отказа от них, изменения условий либо расторжения соответствующих договоров и возврата сумм авансовых платежей. (п. 7 введен Федеральным законом от 17.05.2007 N 85-ФЗ)
При осуществлении с 1 января 2009 года товарообменных операций, зачетов взаимных требований, при использовании в расчетах ценных бумаг суммы налога, предъявленные налогоплательщику при приобретении им товаров (работ, услуг), имущественных прав, принятых к учету до 31 декабря 2008 года включительно, подлежат вычету в соответствии с главой 21 Налогового кодекса в редакции, действовавшей на дату принятия к учету указанных товаров (работ, услуг), имущественных прав (Федеральный закон от 26.11.2008 N 224-ФЗ).
Статья 171. Налоговые вычеты
Пункты 1 и 2 статьи 171 подлежат применению в соответствии с конституционно-правовым смыслом, выявленным в Определении Конституционного Суда РФ от 12.07.2006 N 266-О.
1. Налогоплательщик имеет право уменьшить общую сумму налога, исчисленную в соответствии со статьей 166 настоящего Кодекса, на установленные настоящей статьей налоговые вычеты.
Об отказе в принятии к рассмотрению жалобы на нарушение конституционных прав и свобод положениями пункта 2 статьи 171 и о разъяснении понятия "фактически уплаченных сумм налога при формах расчетов, не влекущих движение денежных средств" см. Определение Конституционного суда РФ от 08.04.2004 N 169-О.
Об официальном разъяснении Определения Конституционного Суда РФ от 08.04.2004 N 169-О см. Определение Конституционного Суда РФ от 04.11.2004 N 324-О.
2. Вычетам подлежат суммы налога, предъявленные налогоплательщику при приобретении товаров (работ, услуг), а также имущественных прав на территории Российской Федерации либо уплаченные налогоплательщиком при ввозе товаров на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, в таможенных процедурах выпуска для внутреннего потребления, временного ввоза и переработки вне таможенной территории либо при ввозе товаров, перемещаемых через границу Российской Федерации без таможенного оформления, в отношении: (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
1) товаров (работ, услуг), а также имущественных прав, приобретаемых для осуществления операций, признаваемых объектами налогообложения в соответствии с настоящей главой, за исключением товаров, предусмотренных пунктом 2 статьи 170 настоящего Кодекса; (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 29.05.2002 N 57-ФЗ, от 22.07.2005 N 119-ФЗ)
2) товаров (работ, услуг), приобретаемых для перепродажи.
Абзац исключен. - Федеральный закон от 29.12.2000 N 166-ФЗ.
3. Вычетам подлежат суммы налога, уплаченные в соответствии со статьей 173 настоящего Кодекса покупателями - налоговыми агентами. (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
Право на указанные налоговые вычеты имеют покупатели - налоговые агенты, состоящие на учете в налоговых органах и исполняющие обязанности налогоплательщика в соответствии с настоящей главой. Налоговые агенты, осуществляющие операции, указанные в пунктах 4 и 5 статьи 161 настоящего Кодекса, не имеют права на включение в налоговые вычеты сумм налога, уплаченных по этим операциям. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 29.05.2002 N 57-ФЗ, от 22.07.2005 N 119-ФЗ)
Положения настоящего пункта применяются при условии, что товары (работы, услуги), имущественные права были приобретены налогоплательщиком, являющимся налоговым агентом, для целей, указанных в пункте 2 настоящей статьи, и при их приобретении он уплатил налог в соответствии с настоящей главой. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 26.11.2008 N 224-ФЗ)
4. Вычету подлежат суммы налога, предъявленные продавцами налогоплательщику - иностранному лицу, не состоявшему на учете в налоговых органах Российской Федерации, при приобретении указанным налогоплательщиком товаров (работ, услуг), имущественных прав или уплаченные им при ввозе товаров на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, для его производственных целей или для осуществления им иной деятельности. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 22.07.2005 N 119-ФЗ, от 27.11.2010 N 306-ФЗ)
Указанные суммы налога подлежат вычету или возврату налогоплательщику - иностранному лицу после уплаты налоговым агентом налога, удержанного из доходов этого налогоплательщика, и только в той части, в которой приобретенные или ввезенные товары (работы, услуги), имущественные права использованы при производстве товаров (выполнении работ, оказании услуг), реализованных удержавшему налог налоговому агенту. Указанные суммы налога подлежат вычету или возврату при условии постановки налогоплательщика - иностранного лица на учет в налоговых органах Российской Федерации. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 22.07.2005 N 119-ФЗ)
5. Вычетам подлежат суммы налога, предъявленные продавцом покупателю и уплаченные продавцом в бюджет при реализации товаров, в случае возврата этих товаров (в том числе в течение действия гарантийного срока) продавцу или отказа от них. Вычетам подлежат также суммы налога, уплаченные при выполнении работ (оказании услуг), в случае отказа от этих работ (услуг).
Вычетам подлежат суммы налога, исчисленные продавцами и уплаченные ими в бюджет с сумм оплаты, частичной оплаты в счет предстоящих поставок товаров (выполнения работ, оказания услуг), реализуемых на территории Российской Федерации, в случае изменения условий либо расторжения соответствующего договора и возврата соответствующих сумм авансовых платежей. (в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
Положения настоящего пункта распространяются на покупателей-налогоплательщиков, исполняющих обязанности налогового агента в соответствии с пунктами 2 и 3 статьи 161 настоящего Кодекса. (абзац введен Федеральным законом от 17.05.2007 N 85-ФЗ, в ред. Федерального закона от 19.07.2011 N 245-ФЗ)
6. Вычетам подлежат суммы налога, предъявленные налогоплательщику подрядными организациями (застройщиками или техническими заказчиками) при проведении ими капитального строительства (ликвидации основных средств), сборке (разборке), монтаже (демонтаже) основных средств, суммы налога, предъявленные налогоплательщику по товарам (работам, услугам), приобретенным им для выполнения строительно-монтажных работ, и суммы налога, предъявленные налогоплательщику при приобретении им объектов незавершенного капитального строительства. (в ред. Федеральных законов от 19.07.2011 N 245-ФЗ, от 28.11.2011 N 337-ФЗ)
В случае реорганизации вычетам у правопреемника (правопреемников) подлежат суммы налога, предъявленные реорганизованной (реорганизуемой) организации по товарам (работам, услугам), приобретенным реорганизованной (реорганизуемой) организацией для выполнения строительно-монтажных работ для собственного потребления, принимаемые к вычету, но не принятые реорганизованной (реорганизуемой) организацией к вычету на момент завершения реорганизации.
Суммы налога, исчисленные налогоплательщиком при выполнении с 1 января 2006 года до 1 января 2009 года строительно-монтажных работ для собственного потребления и не принятые к вычету до дня
вступления в силу Федерального закона от 26.11.2008 N 224-ФЗ, подлежат вычетам в порядке, предусмотренном статьей 172 в редакции, действовавшей до дня вступления в силу указанного Федерального закона (Федеральный закон от 26.11.2008 N 224-ФЗ).
Вычетам подлежат суммы налога, исчисленные налогоплательщиками в соответствии с пунктом 1 статьи 166 настоящего Кодекса при выполнении строительно-монтажных работ для собственного потребления, связанных с имуществом, предназначенным для осуществления операций, облагаемых налогом в соответствии с настоящей главой, стоимость которого подлежит включению в расходы (в том числе через амортизационные отчисления) при исчислении налога на прибыль организаций.
Суммы налога, предъявленные налогоплательщику при проведении подрядчиками капитального строительства объектов недвижимости (основных средств), при приобретении недвижимого имущества (за исключением воздушных, морских судов и судов внутреннего плавания, а также космических объектов), при приобретении иных товаров (работ, услуг) для осуществления строительно-монтажных работ, исчисленные налогоплательщиком при выполнении строительно-монтажных работ для собственного потребления, принятые к вычету в порядке, предусмотренном настоящей главой, подлежат восстановлению в случае, если указанные объекты недвижимости (основные средства) в дальнейшем используются для осуществления операций, указанных в пункте 2 статьи 170 настоящего Кодекса, за исключением основных средств, которые полностью самортизированы или с момента ввода которых в эксплуатацию у данного налогоплательщика прошло не менее 15 лет. (в ред. Федерального закона от 19.07.2011 N 245-ФЗ)
В случае, указанном в абзаце четвертом настоящего пункта, налогоплательщик обязан по окончании каждого календарного года в течение десяти лет начиная с года, в котором наступил момент, указанный в пункте 4 статьи 259 настоящего Кодекса, в налоговой декларации, представляемой в налоговые органы по месту своего учета за последний налоговый период каждого календарного года из десяти, отражать восстановленную сумму налога. Расчет суммы налога, подлежащей восстановлению и уплате в бюджет, производится исходя из одной десятой суммы налога, принятой к вычету, в соответствующей доле. Указанная доля определяется исходя из стоимости отгруженных товаров (выполненных работ, оказанных услуг), переданных имущественных прав, не облагаемых налогом и указанных в пункте 2 статьи 170 настоящего Кодекса, в общей стоимости товаров (работ, услуг), имущественных прав, отгруженных (переданных) за календарный год. Сумма налога, подлежащая восстановлению, в стоимость данного имущества не включается, а учитывается в составе прочих расходов в соответствии со статьей 264 настоящего Кодекса. (в ред. Федерального закона от 22.07.2008 N 158-ФЗ)
В случае, если проведена модернизация (реконструкция) объекта недвижимости (основного средства), в том числе после истечения срока, указанного в абзаце четвертом настоящего пункта, приводящая к изменению его первоначальной стоимости, суммы налога по строительно-монтажным работам, а также по товарам (работам, услугам), приобретенным для выполнения строительно-монтажных работ при проведении модернизации (реконструкции), принятые к вычету в порядке, предусмотренном настоящей главой, подлежат восстановлению в случае, если указанные объекты недвижимости в дальнейшем используются для осуществления операций, указанных в пункте 2 статьи 170 настоящего Кодекса. (абзац введен Федеральным законом от 19.07.2011 N 245-ФЗ)
В случае, указанном в абзаце шестом настоящего пункта, налогоплательщик обязан по окончании каждого календарного года в течение 10 лет начиная с года, в котором на основании пункта 4 статьи 259 настоящего Кодекса производится начисление амортизации с измененной первоначальной стоимости объекта недвижимости, в налоговой декларации, представляемой в налоговые органы по месту своего учета за последний налоговый период каждого календарного года из 10 лет, отражать восстановленную сумму налога. Расчет суммы налога, подлежащей восстановлению и уплате в бюджет, производится исходя из одной десятой суммы налога, принятой к вычету по строительно-монтажным работам, а также по товарам (работам, услугам), приобретенным для выполнения строительно-монтажных работ при проведении модернизации (реконструкции), в соответствующей доле. Указанная доля определяется исходя из стоимости отгруженных товаров (выполненных работ, оказанных услуг), переданных имущественных прав, не облагаемых налогом и указанных в пункте 2 статьи 170 настоящего Кодекса, в общей стоимости товаров (работ, услуг), имущественных прав, отгруженных (переданных) за календарный год. Сумма
налога, подлежащая восстановлению, в стоимость данного имущества не включается, а учитывается в составе прочих расходов в соответствии со статьей 264 настоящего Кодекса. (абзац введен Федеральным законом от 19.07.2011 N 245-ФЗ)
В случае, если до истечения срока, указанного в абзаце четвертом настоящего пункта, модернизируемый (реконструируемый) объект недвижимости исключается из состава амортизируемого имущества и не используется в деятельности налогоплательщика один год или несколько полных календарных лет, за эти годы восстановление сумм налога, принятых к вычету, не производится. Начиная с года, в котором на основании пункта 4 статьи 259 настоящего Кодекса производится начисление амортизации с измененной первоначальной стоимости объекта недвижимости, налогоплательщик обязан в налоговой декларации, представляемой в налоговые органы по месту своего учета за последний налоговый период каждого календарного года из оставшихся до окончания десятилетнего срока, указанного в абзаце пятом настоящего пункта, отражать восстановленную сумму налога. Расчет суммы налога, подлежащей восстановлению и уплате в бюджет, производится исходя из суммы налога, исчисленной как поделенная на количество лет, оставшихся до окончания десятилетнего срока, указанного в абзаце пятом настоящего пункта, разница между суммой налога, указанной в абзаце четвертом настоящего пункта, принятой к вычету, и суммой налога, полученной в результате сложения одной десятой суммы налога, указанной в абзаце пятом настоящего пункта, за годы, предшествующие полному календарному году, в котором по модернизируемому (реконструируемому) объекту недвижимости начисление амортизации не производится и объект недвижимости не используется в деятельности налогоплательщика, в соответствующей доле. Указанная доля определяется исходя из стоимости отгруженных товаров (выполненных работ, оказанных услуг), переданных имущественных прав, не облагаемых налогом и указанных в пункте 2 статьи 170 настоящего Кодекса, в общей стоимости товаров (работ, услуг), имущественных прав, отгруженных (переданных) за календарный год. Сумма налога, подлежащая восстановлению, в стоимость этого имущества не включается, а учитывается в составе прочих расходов в соответствии со статьей 264 настоящего Кодекса. Расчет суммы налога, подлежащей восстановлению по строительно-монтажным работам, а также по товарам (работам, услугам), приобретенным для выполнения строительно-монтажных работ при проведении модернизации (реконструкции), осуществляется в порядке, установленном абзацем седьмым настоящего пункта. (абзац введен Федеральным законом от 19.07.2011 N 245-ФЗ) (п. 6 в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
7. Вычетам подлежат суммы налога, уплаченные по расходам на командировки (расходам по проезду к месту служебной командировки и обратно, включая расходы на пользование в поездах постельными принадлежностями, а также расходам на наем жилого помещения) и представительским расходам, принимаемым к вычету при исчислении налога на прибыль организаций. (в ред. Федерального закона от 06.08.2001 N 110-ФЗ)
В случае, если в соответствии с главой 25 настоящего Кодекса расходы принимаются для целей налогообложения по нормативам, суммы налога по таким расходам подлежат вычету в размере, соответствующем указанным нормам. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
8. Вычетам подлежат суммы налога, исчисленные налогоплательщиком с сумм оплаты, частичной оплаты, полученных в счет предстоящих поставок товаров (работ, услуг). (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 29.05.2002 N 57-ФЗ, от 22.07.2005 N 119-ФЗ)
9. Исключен. - Федеральный закон от 29.12.2000 N 166-ФЗ.
10. Вычетам подлежат суммы налога, исчисленные налогоплательщиком в случае отсутствия документов, предусмотренных статьей 165 настоящего Кодекса, по операциям реализации товаров (работ, услуг), указанных в пункте 1 статьи 164 настоящего Кодекса. (п. 10 введен Федеральным законом от 22.07.2005 N 119-ФЗ)
11. Вычетам у налогоплательщика, получившего в качестве вклада (взноса) в уставный (складочный) капитал (фонд) имущество, нематериальные активы и имущественные права, подлежат суммы налога, которые были восстановлены акционером (участником, пайщиком) в порядке, установленном пунктом 3 статьи 170 настоящего Кодекса, в случае их использования для осуществления операций, признаваемых объектами налогообложения в соответствии с настоящей главой.
(п. 11 введен Федеральным законом от 22.07.2005 N 119-ФЗ)
12. Вычетам у налогоплательщика, перечислившего суммы оплаты, частичной оплаты в счет предстоящих поставок товаров (выполнения работ, оказания услуг), передачи имущественных прав, подлежат суммы налога, предъявленные продавцом этих товаров (работ, услуг), имущественных прав. (п. 12 введен Федеральным законом от 26.11.2008 N 224-ФЗ)
13. При изменении стоимости отгруженных товаров (выполненных работ, оказанных услуг), переданных имущественных прав в сторону уменьшения, в том числе в случае уменьшения цен (тарифов) и (или) уменьшения количества (объема) отгруженных товаров (выполненных работ, оказанных услуг), переданных имущественных прав, вычетам у продавца этих товаров (работ, услуг), имущественных прав подлежит разница между суммами налога, исчисленными исходя из стоимости отгруженных товаров (выполненных работ, оказанных услуг), переданных имущественных прав до и после такого уменьшения.
При изменении в сторону увеличения стоимости отгруженных товаров (выполненных работ, оказанных услуг), переданных имущественных прав, в том числе в случае увеличения цены (тарифа) и (или) увеличения количества (объема) отгруженных товаров (выполненных работ, оказанных услуг), переданных имущественных прав, разница между суммами налога, исчисленными исходя из стоимости отгруженных товаров (выполненных работ, оказанных услуг), переданных имущественных прав до и после такого увеличения, подлежит вычету у покупателя этих товаров (работ, услуг), имущественных прав. (п. 13 введен Федеральным законом от 19.07.2011 N 245-ФЗ)
Суммы налога, исчисленные налогоплательщиком при выполнении с 1 января 2006 года до 1 января 2009 года строительно-монтажных работ для собственного потребления и не принятые к вычету до дня вступления в силу Федерального закона от 26.11.2008 N 224-ФЗ, подлежат вычетам в порядке, предусмотренном статьей 172 в редакции, действовавшей до дня вступления в силу указанного Федерального закона.
Статья 172. Порядок применения налоговых вычетов
Пункт 1 статьи 172 подлежит применению в соответствии с конституционно-правовым смыслом, выявленным в Определении Конституционного Суда РФ от 12.07.2006 N 266-О.
1. Налоговые вычеты, предусмотренные статьей 171 настоящего Кодекса, производятся на основании счетов-фактур, выставленных продавцами при приобретении налогоплательщиком товаров (работ, услуг), имущественных прав, документов, подтверждающих фактическую уплату сумм налога при ввозе товаров на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, документов, подтверждающих уплату сумм налога, удержанного налоговыми агентами, либо на основании иных документов в случаях, предусмотренных пунктами 3, 6 - 8 статьи 171 настоящего Кодекса. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 22.07.2005 N 119-ФЗ, от 27.11.2010 N 306-ФЗ)
Вычетам подлежат, если иное не установлено настоящей статьей, только суммы налога, предъявленные налогоплательщику при приобретении товаров (работ, услуг), имущественных прав на территории Российской Федерации, либо фактически уплаченные ими при ввозе товаров на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, после принятия на учет указанных товаров (работ, услуг), имущественных прав с учетом особенностей, предусмотренных настоящей статьей и при наличии соответствующих первичных документов. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 22.07.2005 N 119-ФЗ, от 27.11.2010 N 306-ФЗ)
Вычеты сумм налога, предъявленных продавцами налогоплательщику при приобретении либо уплаченных при ввозе на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, основных средств, оборудования к установке, и (или) нематериальных активов, указанных в пунктах 2 и 4 статьи 171 настоящего Кодекса, производятся в полном объеме после принятия на учет данных основных средств, оборудования к установке, и (или) нематериальных активов. (в ред. Федеральных законов от 22.07.2005 N 119-ФЗ, от 28.02.2006 N 28-ФЗ, от 27.11.2010 N 306-ФЗ)
При приобретении за иностранную валюту товаров (работ, услуг), имущественных прав иностранная
валюта пересчитывается в рубли по курсу Центрального банка Российской Федерации на дату принятия на учет товаров (работ, услуг), имущественных прав. (абзац введен Федеральным законом от 22.07.2005 N 119-ФЗ)
При приобретении товаров (работ, услуг), имущественных прав по договорам, обязательство об оплате которых предусмотрено в рублях в сумме, эквивалентной определенной сумме в иностранной валюте, или в условных денежных единицах, налоговые вычеты, произведенные в порядке, предусмотренном настоящей главой, при последующей оплате указанных товаров (работ, услуг), имущественных прав не корректируются. Суммовые разницы в части налога, возникающие у покупателя при последующей оплате, учитываются в составе внереализационных доходов в соответствии со статьей 250 настоящего Кодекса или в составе внереализационных расходов в соответствии со статьей 265 настоящего Кодекса. (абзац введен Федеральным законом от 19.07.2011 N 245-ФЗ)
2. Утратил силу с 1 января 2009 года. - Федеральный закон от 26.11.2008 N 224-ФЗ.
3. Вычеты сумм налога, предусмотренных пунктами 1 - 8 статьи 171 настоящего Кодекса, в отношении операций по реализации товаров (работ, услуг), указанных в пункте 1 статьи 164 настоящего Кодекса, производятся в порядке, установленном настоящей статьей, на момент определения налоговой базы, установленный статьей 167 настоящего Кодекса.
Вычеты сумм налога, указанных в пункте 10 статьи 171 настоящего Кодекса, производятся на дату, соответствующую моменту последующего исчисления налога по налоговой ставке 0 процентов в отношении операций по реализации товаров (работ, услуг), предусмотренных пунктом 1 статьи 164 настоящего Кодекса, при наличии на этот момент документов, предусмотренных статьей 165 настоящего Кодекса. (п. 3 в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
4. Вычеты сумм налога, указанных в пункте 5 статьи 171 настоящего Кодекса, производятся в полном объеме после отражения в учете соответствующих операций по корректировке в связи с возвратом товаров или отказом от товаров (работ, услуг), но не позднее одного года с момента возврата или отказа.
5. Вычеты сумм налога, указанных в абзацах первом и втором пункта 6 статьи 171 настоящего Кодекса, производятся в порядке, установленном абзацами первым и вторым пункта 1 настоящей статьи. (в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
Вычеты сумм налога, указанных в абзаце третьем пункта 6 статьи 171 настоящего Кодекса, производятся на момент определения налоговой базы, установленный пунктом 10 статьи 167 настоящего Кодекса. (в ред. Федерального закона от 26.11.2008 N 224-ФЗ)
В случае реорганизации организации вычет указанных в абзаце третьем пункта 6 статьи 171 настоящего Кодекса сумм налога, которые не были приняты реорганизованной (реорганизуемой) организацией к вычету до момента завершения реорганизации, производится правопреемником (правопреемниками) по мере уплаты в бюджет налога, исчисленного реорганизованной (реорганизуемой) организацией при выполнении строительно-монтажных работ для собственного потребления в соответствии со статьей 173 настоящего Кодекса. (абзац введен Федеральным законом от 22.07.2005 N 118-ФЗ)
6. Вычеты сумм налога, указанных в пункте 8 статьи 171 настоящего Кодекса, производятся с даты отгрузки соответствующих товаров (выполнения работ, оказания услуг). (в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
7. При определении момента определения налоговой базы в порядке, предусмотренном пунктом 13 статьи 167 настоящего Кодекса, вычеты сумм налога осуществляются в момент определения налоговой базы. (п. 7 введен Федеральным законом от 22.07.2005 N 119-ФЗ)
8. Вычеты сумм налога, указанных в пункте 11 статьи 171 настоящего Кодекса, производятся после принятия на учет имущества, в том числе основных средств и нематериальных активов, и имущественных
прав, полученных в качестве оплаты вклада (взноса) в уставный (складочный) капитал (фонд). (п. 8 введен Федеральным законом от 22.07.2005 N 119-ФЗ)
9. Вычеты сумм налога, указанных в пункте 12 статьи 171 настоящего Кодекса, производятся на основании счетов-фактур, выставленных продавцами при получении оплаты, частичной оплаты в счет предстоящих поставок товаров (выполнения работ, оказания услуг), передачи имущественных прав, документов, подтверждающих фактическое перечисление сумм оплаты, частичной оплаты в счет предстоящих поставок товаров (выполнения работ, оказания услуг), передачи имущественных прав, при наличии договора, предусматривающего перечисление указанных сумм. (п. 9 введен Федеральным законом от 26.11.2008 N 224-ФЗ)
10. Вычеты суммы разницы, указанной в пункте 13 статьи 171 настоящего Кодекса, производятся на основании корректировочных счетов-фактур, выставленных продавцами товаров (работ, услуг), имущественных прав в порядке, установленном пунктами 5.2 и 6 статьи 169 настоящего Кодекса, при наличии договора, соглашения, иного первичного документа, подтверждающего согласие (факт уведомления) покупателя на изменение стоимости отгруженных товаров (выполненных работ, оказанных услуг), переданных имущественных прав, в том числе из-за изменения цены (тарифа) и (или) изменения количества (объема) отгруженных товаров (выполненных работ, оказанных услуг), переданных имущественных прав, но не позднее трех лет с момента составления корректировочного счета-фактуры. (п. 10 введен Федеральным законом от 19.07.2011 N 245-ФЗ)
Статья 173. Сумма налога, подлежащая уплате в бюджет
1. Сумма налога, подлежащая уплате в бюджет, исчисляется по итогам каждого налогового периода, как уменьшенная на сумму налоговых вычетов, предусмотренных статьей 171 настоящего Кодекса (в том числе налоговых вычетов, предусмотренных пунктом 3 статьи 172 настоящего Кодекса), общая сумма налога, исчисляемая в соответствии со статьей 166 настоящего Кодекса и увеличенная на суммы налога, восстановленного в соответствии с настоящей главой. (в ред. Федерального закона от 22.07.2005 N 119-ФЗ)
Абзац утратил силу с 1 января 2007 года. - Федеральный закон от 22.07.2005 N 119-ФЗ.
2. Если сумма налоговых вычетов в каком-либо налоговом периоде превышает общую сумму налога, исчисленную в соответствии со статьей 166 настоящего Кодекса и увеличенную на суммы налога, восстановленного в соответствии с пунктом 3 статьи 170 настоящего Кодекса, положительная разница между суммой налоговых вычетов и суммой налога, исчисленной по операциям, признаваемым объектом налогообложения в соответствии с подпунктами 1 и 2 пункта 1 статьи 146 настоящего Кодекса, подлежит возмещению налогоплательщику в порядке и на условиях, которые предусмотрены статьями 176 и 176.1 настоящего Кодекса, за исключением случаев, когда налоговая декларация подана налогоплательщиком по истечении трех лет после окончания соответствующего налогового периода. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 22.07.2005 N 119-ФЗ, от 17.12.2009 N 318-ФЗ)
Абзац исключен. - Федеральный закон от 29.05.2002 N 57-ФЗ.
Абзац утратил силу с 1 января 2007 года. - Федеральный закон от 22.07.2005 N 119-ФЗ.
3. Сумма налога, подлежащая уплате при ввозе товаров на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, исчисляется в соответствии с пунктом 5 статьи 166 настоящего Кодекса. (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
4. При реализации товаров (работ, услуг), указанных в статье 161 настоящего Кодекса, сумма налога, подлежащая уплате в бюджет, исчисляется и уплачивается в полном объеме налоговыми агентами, указанными в статье 161 настоящего Кодекса. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 22.07.2005 N 119-ФЗ)
5. Сумма налога, подлежащая уплате в бюджет, исчисляется следующими лицами в случае выставления ими покупателю счета-фактуры с выделением суммы налога: (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
1) лицами, не являющимися налогоплательщиками, или налогоплательщиками, освобожденными от исполнения обязанностей налогоплательщика, связанных с исчислением и уплатой налога; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
2) налогоплательщиками при реализации товаров (работ, услуг), операции по реализации которых не подлежат налогообложению. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
При этом сумма налога, подлежащая уплате в бюджет, определяется как сумма налога, указанная в соответствующем счете-фактуре, переданном покупателю товаров (работ, услуг).
Статья 174. Порядок и сроки уплаты налога в бюджет
По вопросу, касающемуся порядка уплаты налога на добавленную стоимость в связи с внесением изменений в статью 174 НК РФ, см. письмо ФНС РФ от 29.10.2008 N ШС-6-3/782@.
1. Уплата налога по операциям, признаваемым объектом налогообложения в соответствии с подпунктами 1 - 3 пункта 1 статьи 146 настоящего Кодекса, на территории Российской Федерации производится по итогам каждого налогового периода исходя из фактической реализации (передачи) товаров (выполнения, в том числе для собственных нужд, работ, оказания, в том числе для собственных нужд, услуг) за истекший налоговый период равными долями не позднее 20-го числа каждого из трех месяцев, следующего за истекшим налоговым периодом, если иное не предусмотрено настоящей главой. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 13.10.2008 N 172-ФЗ)
При ввозе товаров на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, сумма налога, подлежащая уплате в бюджет, уплачивается в соответствии с таможенным законодательством Таможенного союза и законодательством Российской Федерации о таможенном деле. (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
2. Сумма налога, подлежащая уплате в бюджет, по операциям реализации (передачи, выполнения, оказания для собственных нужд) товаров (работ, услуг) на территории Российской Федерации, уплачивается по месту учета налогоплательщика в налоговых органах. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
3. Налоговые агенты (организации и индивидуальные предприниматели) производят уплату суммы налога по месту своего нахождения. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 29.05.2002 N 57-ФЗ)
4. Уплата налога лицами, указанными в пункте 5 статьи 173 настоящего Кодекса, производится по итогам каждого налогового периода исходя из соответствующей реализации товаров (работ, услуг) за истекший налоговый период не позднее 20-го числа месяца, следующего за истекшим налоговым периодом.
В случаях реализации работ (услуг), местом реализации которых является территория Российской Федерации, налогоплательщиками - иностранными лицами, не состоящими на учете в налоговых органах в качестве налогоплательщиков, уплата налога производится налоговыми агентами одновременно с выплатой (перечислением) денежных средств таким налогоплательщикам. (абзац введен Федеральным законом от 08.12.2003 N 163-ФЗ)
Банк, обслуживающий налогового агента, не вправе принимать от него поручение на перевод денежных средств в пользу указанных налогоплательщиков, если налоговый агент не представил в банк также поручение на уплату налога с открытого в этом банке счета при достаточности денежных средств для уплаты всей суммы налога. (абзац введен Федеральным законом от 08.12.2003 N 163-ФЗ)
5. Налогоплательщики (налоговые агенты), в том числе перечисленные в пункте 5 статьи 173 настоящего Кодекса, обязаны представить в налоговые органы по месту своего учета соответствующую налоговую декларацию в срок не позднее 20-го числа месяца, следующего за истекшим налоговым
периодом, если иное не предусмотрено настоящей главой. (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
6. Утратил силу с 1 января 2008 года. - Федеральный закон от 27.07.2006 N 137-ФЗ.
7. Иностранные организации, имеющие на территории Российской Федерации несколько обособленных подразделений, самостоятельно выбирают подразделение, по месту учета в налоговом органе которого они будут представлять налоговые декларации и уплачивать налог в целом по операциям всех находящихся на территории Российской Федерации обособленных подразделений иностранной организации. О своем выборе иностранные организации уведомляют в письменной форме налоговые органы по месту нахождения своих обособленных подразделений на территории Российской Федерации. (п. 7 введен Федеральным законом от 27.07.2010 N 229-ФЗ)
Статья 174.1. Особенности исчисления и уплаты в бюджет налога при осуществлении операций в соответствии с договором простого товарищества (договором о совместной деятельности), договором инвестиционного товарищества, договором доверительного управления имуществом или концессионным соглашением на территории Российской Федерации (в ред. Федеральных законов от 30.06.2008 N 108-ФЗ, от 28.11.2011 N 336-ФЗ)
(введена Федеральным законом от 22.07.2005 N 119-ФЗ)
1. В целях настоящей главы ведение общего учета операций, подлежащих налогообложению в соответствии со статьей 146 настоящего Кодекса, возлагается на участника товарищества, которым являются российская организация либо индивидуальный предприниматель (далее в настоящей статье - участник товарищества).
При совершении операций в соответствии с договором простого товарищества (договором о совместной деятельности), договором инвестиционного товарищества, концессионным соглашением или договором доверительного управления имуществом на участника товарищества, концессионера или доверительного управляющего возлагаются обязанности налогоплательщика, установленные настоящей главой. (в ред. Федеральных законов от 30.06.2008 N 108-ФЗ, от 28.11.2011 N 336-ФЗ)
2. При реализации товаров (работ, услуг), передаче имущественных прав в соответствии с договором простого товарищества (договором о совместной деятельности), договором инвестиционного товарищества, концессионным соглашением или договором доверительного управления имуществом участник товарищества, концессионер или доверительный управляющий обязан выставить соответствующие счета-фактуры в порядке, установленном настоящим Кодексом. (в ред. Федеральных законов от 30.06.2008 N 108-ФЗ, от 28.11.2011 N 336-ФЗ)
3. Налоговый вычет по товарам (работам, услугам), в том числе основным средствам и нематериальным активам, и по имущественным правам, приобретаемым для производства и (или) реализации товаров (работ, услуг), признаваемых объектом налогообложения в соответствии с настоящей главой, в соответствии с договором простого товарищества (договором о совместной деятельности), договором инвестиционного товарищества, концессионным соглашением или договором доверительного управления имуществом предоставляется только участнику товарищества, концессионеру либо доверительному управляющему при наличии счетов-фактур, выставленных продавцами этим лицам, в порядке, установленном настоящей главой. (в ред. Федеральных законов от 30.06.2008 N 108-ФЗ, от 28.11.2011 N 336-ФЗ)
При осуществлении участником товарищества, ведущим общий учет операций в целях налогообложения, концессионером или доверительным управляющим иной деятельности право на вычет сумм налога возникает при наличии раздельного учета товаров (работ, услуг), в том числе основных средств и нематериальных активов, и имущественных прав, используемых при осуществлении операций в соответствии с договором простого товарищества (договором о совместной деятельности), договором инвестиционного товарищества, концессионным соглашением или договором доверительного управления имуществом и используемых им при осуществлении иной деятельности. (в ред. Федеральных законов от 30.06.2008 N 108-ФЗ, от 28.11.2011 N 336-ФЗ)
5. Участник договора простого товарищества, участник договора инвестиционного товарищества -
управляющий товарищ, ответственный за ведение налогового учета, концессионер, доверительный управляющий ведут учет операций, совершенных в процессе выполнения договора простого товарищества, договора инвестиционного товарищества, концессионного соглашения, договора доверительного управления имуществом, а также в срок, предусмотренный пунктом 5 статьи 174 настоящего Кодекса, представляют в налоговый орган по месту своего учета налоговую декларацию по каждому указанному договору отдельно. (п. 5 введен Федеральным законом от 28.11.2011 N 336-ФЗ)
Статья 175. Исключена. - Федеральный закон от 29.05.2002 N 57-ФЗ.
Пункты 1 - 3 статьи 176 подлежат применению в соответствии с конституционно-правовым смыслом, выявленным в Определении Конституционного Суда РФ от 12.07.2006 N 266-О.
Статья 176. Порядок возмещения налога
(в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
1. В случае, если по итогам налогового периода сумма налоговых вычетов превышает общую сумму налога, исчисленную по операциям, признаваемым объектом налогообложения в соответствии с подпунктами 1 - 3 пункта 1 статьи 146 настоящего Кодекса, полученная разница подлежит возмещению (зачету, возврату) налогоплательщику в соответствии с положениями настоящей статьи.
После представления налогоплательщиком налоговой декларации налоговый орган проверяет обоснованность суммы налога, заявленной к возмещению, при проведении камеральной налоговой проверки в порядке, установленном статьей 88 настоящего Кодекса.
2. По окончании проверки в течение семи дней налоговый орган обязан принять решение о возмещении соответствующих сумм, если при проведении камеральной налоговой проверки не были выявлены нарушения законодательства о налогах и сборах.
3. В случае выявления нарушений законодательства о налогах и сборах в ходе проведения камеральной налоговой проверки уполномоченными должностными лицами налоговых органов должен быть составлен акт налоговой проверки в соответствии со статьей 100 настоящего Кодекса.
Акт и другие материалы камеральной налоговой проверки, в ходе которой были выявлены нарушения законодательства о налогах и сборах, а также представленные налогоплательщиком (его представителем) возражения должны быть рассмотрены руководителем (заместителем руководителя) налогового органа, проводившего налоговую проверку, и решение по ним должно быть принято в соответствии со статьей 101 настоящего Кодекса.
По результатам рассмотрения материалов камеральной налоговой проверки руководитель (заместитель руководителя) налогового органа выносит решение о привлечении налогоплательщика к ответственности за совершение налогового правонарушения либо об отказе в привлечении налогоплательщика к ответственности за совершение налогового правонарушения.
Положения абзаца четвертого пункта 3 статьи 176 (в редакции Федерального закона от 26.11.2008 N 224-ФЗ) применяются в отношении решений, принимаемых после 1 января 2009 года.
Одновременно с этим решением принимается: (в ред. Федерального закона от 26.11.2008 N 224-ФЗ)
решение о возмещении полностью суммы налога, заявленной к возмещению; (абзац введен Федеральным законом от 26.11.2008 N 224-ФЗ)
решение об отказе в возмещении полностью суммы налога, заявленной к возмещению; (абзац введен Федеральным законом от 26.11.2008 N 224-ФЗ)
решение о возмещении частично суммы налога, заявленной к возмещению, и решение об отказе в
возмещении частично суммы налога, заявленной к возмещению. (абзац введен Федеральным законом от 26.11.2008 N 224-ФЗ)
4. При наличии у налогоплательщика недоимки по налогу, иным федеральным налогам, задолженности по соответствующим пеням и (или) штрафам, подлежащим уплате или взысканию в случаях, предусмотренных настоящим Кодексом, налоговым органом производится самостоятельно зачет суммы налога, подлежащей возмещению, в счет погашения указанных недоимки и задолженности по пеням и (или) штрафам.
5. В случае, если налоговый орган принял решение о возмещении суммы налога (полностью или частично) при наличии недоимки по налогу, образовавшейся в период между датой подачи декларации и датой возмещения соответствующих сумм и не превышающей сумму, подлежащую возмещению по решению налогового органа, пени на сумму недоимки не начисляются.
6. При отсутствии у налогоплательщика недоимки по налогу, иным федеральным налогам, задолженности по соответствующим пеням и (или) штрафам, подлежащим уплате или взысканию в случаях, предусмотренных настоящим Кодексом, сумма налога, подлежащая возмещению по решению налогового органа, возвращается по заявлению налогоплательщика на указанный им банковский счет. При наличии письменного заявления налогоплательщика суммы, подлежащие возврату, могут быть направлены в счет уплаты предстоящих налоговых платежей по налогу или иным федеральным налогам.
7. Решение о зачете (возврате) суммы налога принимается налоговым органом одновременно с вынесением решения о возмещении суммы налога (полностью или частично).
8. Поручение на возврат суммы налога, оформленное на основании решения о возврате, подлежит направлению налоговым органом в территориальный орган Федерального казначейства на следующий день после дня принятия налоговым органом этого решения.
Территориальный орган Федерального казначейства в течение пяти дней со дня получения указанного поручения осуществляет возврат налогоплательщику суммы налога в соответствии с бюджетным законодательством Российской Федерации и в тот же срок уведомляет налоговый орган о дате возврата и сумме возвращенных налогоплательщику денежных средств.
9. Налоговый орган обязан сообщить в письменной форме налогоплательщику о принятом решении о возмещении (полностью или частично), о принятом решении о зачете (возврате) суммы налога, подлежащей возмещению, или об отказе в возмещении в течение пяти дней со дня принятия соответствующего решения.
Указанное сообщение может быть передано руководителю организации, индивидуальному предпринимателю, их представителям лично под расписку или иным способом, подтверждающим факт и дату его получения.
10. При нарушении сроков возврата суммы налога считая с 12-го дня после завершения камеральной налоговой проверки, по итогам которой было вынесено решение о возмещении (полном или частичном) суммы налога, начисляются проценты исходя из ставки рефинансирования Центрального банка Российской Федерации.
Процентная ставка принимается равной ставке рефинансирования Центрального банка Российской Федерации, действовавшей в дни нарушения срока возмещения.
11. В случае, если предусмотренные пунктом 10 настоящей статьи проценты уплачены налогоплательщику не в полном объеме, налоговый орган принимает решение о возврате оставшейся суммы процентов, рассчитанной исходя из даты фактического возврата налогоплательщику суммы налога, подлежащей возмещению, в течение трех дней со дня получения уведомления территориального органа Федерального казначейства о дате возврата и сумме возвращенных налогоплательщику денежных средств.
Поручение на возврат оставшейся суммы процентов, оформленное на основании решения налогового органа о возврате этой суммы, подлежит направлению налоговым органом в срок, установленный пунктом 8 настоящей статьи, в территориальный орган Федерального казначейства для осуществления возврата.
Положения пункта 12 статьи 176 применяются к порядку возмещения налога на добавленную стоимость по налоговым декларациям, представленным за налоговые периоды, начиная с первого квартала 2010 года (пункт 4 статьи 4 Федерального закона от 17.12.2009 N 318-ФЗ).
12. В случаях и порядке, которые предусмотрены статьей 176.1 настоящего Кодекса, налогоплательщики вправе воспользоваться заявительным порядком возмещения налога. (п. 12 введен Федеральным законом от 17.12.2009 N 318-ФЗ)
Положения статьи 176.1 применяются к порядку возмещения налога на добавленную стоимость по налоговым декларациям, представленным за налоговые периоды, начиная с первого квартала 2010 года (пункт 4 статьи 4 Федерального закона от 17.12.2009 N 318-ФЗ).
Статья 176.1. Заявительный порядок возмещения налога
(введена Федеральным законом от 17.12.2009 N 318-ФЗ)
1. Заявительный порядок возмещения налога представляет собой осуществление в порядке, предусмотренном настоящей статьей, зачета (возврата) суммы налога, заявленной к возмещению в налоговой декларации, до завершения проводимой в соответствии со статьей 88 настоящего Кодекса на основе этой налоговой декларации камеральной налоговой проверки.
2. Право на применение заявительного порядка возмещения налога имеют:
1) налогоплательщики-организации, у которых совокупная сумма налога на добавленную стоимость, акцизов, налога на прибыль организаций и налога на добычу полезных ископаемых, уплаченная за три календарных года, предшествующие году, в котором подается заявление о применении заявительного порядка возмещения налога, без учета сумм налогов, уплаченных в связи с перемещением товаров через границу Российской Федерации и в качестве налогового агента, составляет не менее 10 миллиардов рублей. Указанные налогоплательщики вправе применить заявительный порядок возмещения налога, если со дня создания соответствующей организации до дня подачи налоговой декларации прошло не менее трех лет; (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
2) налогоплательщики, предоставившие вместе с налоговой декларацией, в которой заявлено право на возмещение налога, действующую банковскую гарантию, предусматривающую обязательство банка на основании требования налогового органа уплатить в бюджет за налогоплательщика суммы налога, излишне полученные им (зачтенные ему) в результате возмещения налога в заявительном порядке, если решение о возмещении суммы налога, заявленной к возмещению, в заявительном порядке будет отменено полностью или частично в случаях, предусмотренных настоящей статьей.
3. Не позднее дня, следующего за днем выдачи банковской гарантии, банк уведомляет налоговый орган по месту учета налогоплательщика о факте выдачи банковской гарантии в порядке, определяемом федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов.
4. Банковская гарантия должна быть предоставлена банком, включенным в перечень банков, отвечающих установленным требованиям для принятия банковских гарантий в целях налогообложения (далее в настоящей статье - перечень). Перечень ведется Министерством финансов Российской Федерации на основании сведений, полученных от Центрального банка Российской Федерации, и подлежит размещению на официальном сайте Министерства финансов Российской Федерации в информационно-телекоммуникационной сети "Интернет". Для включения в перечень банк должен удовлетворять следующим требованиям: (в ред. Федерального закона от 11.07.2011 N 200-ФЗ)
1) наличие лицензии на осуществление банковских операций, выданной Центральным банком Российской Федерации, и осуществление банковской деятельности в течение не менее пяти лет;
2) утратил силу с 1 января 2012 года. - Федеральный закон от 19.07.2011 N 245-ФЗ;
3) наличие собственных средств (капитала) банка в размере не менее 1 миллиарда рублей;
4) соблюдение обязательных нормативов, предусмотренных Федеральным законом от 10 июля 2002 года N 86-ФЗ "О Центральном банке Российской Федерации (Банке России)" (далее - Федеральный закон "О Центральном банке Российской Федерации (Банке России)"), на все отчетные даты в течение последних шести месяцев;
5) отсутствие требования Центрального банка Российской Федерации об осуществлении мер по финансовому оздоровлению банка на основании Федерального закона от 25 февраля 1999 года N 40-ФЗ "О несостоятельности (банкротстве) кредитных организаций".
5. В случае выявления обстоятельств, свидетельствующих о соответствии банка, не включенного в перечень, установленным требованиям либо о несоответствии банка, включенного в перечень, установленным требованиям, данные сведения направляются Центральным банком Российской Федерации в Министерство финансов Российской Федерации в течение пяти дней со дня выявления указанных обстоятельств для внесения соответствующих изменений в перечень.
6. Банковская гарантия должна отвечать следующим требованиям:
1) банковская гарантия должна быть безотзывной и непередаваемой;
2) банковская гарантия не может содержать указание на представление налоговым органом банку документов, которые не предусмотрены настоящей статьей;
3) срок действия банковской гарантии должен истекать не ранее чем через восемь месяцев со дня подачи налоговой декларации, в которой заявлена сумма налога к возмещению;
4) сумма, на которую выдана банковская гарантия, должна обеспечивать исполнение обязательств по возврату в бюджет в полном объеме суммы налога, заявляемой к возмещению;
5) банковская гарантия должна допускать бесспорное списание денежных средств со счета гаранта в случае неисполнения им в установленный срок требования об уплате денежной суммы по банковской гарантии, направленного до окончания срока действия банковской гарантии.
6.1. Банковская гарантия предоставляется в налоговый орган не позднее срока, предусмотренного пунктом 7 настоящей статьи для подачи заявления о применении заявительного порядка возмещения налога. (п. 6.1 введен Федеральным законом от 19.07.2011 N 245-ФЗ)
7. Налогоплательщики, имеющие право на применение заявительного порядка возмещения налога, реализуют данное право путем подачи в налоговый орган не позднее пяти дней со дня подачи налоговой декларации заявления о применении заявительного порядка возмещения налога, в котором налогоплательщик указывает реквизиты банковского счета для перечисления денежных средств.
В указанном заявлении налогоплательщик принимает на себя обязательство вернуть в бюджет излишне полученные им (зачтенные ему) в заявительном порядке суммы (включая проценты, предусмотренные пунктом 10 настоящей статьи (в случае их уплаты), а также уплатить начисленные на указанные суммы проценты в порядке, установленном пунктом 17 настоящей статьи, в случае, если решение о возмещении суммы налога, заявленной к возмещению, в заявительном порядке будет отменено полностью или частично в случаях, предусмотренных настоящей статьей.
8. В течение пяти дней со дня подачи заявления о применении заявительного порядка возмещения налога налоговый орган проверяет соблюдение налогоплательщиком требований, предусмотренных пунктами 2, 4, 6 и 7 настоящей статьи, а также наличие у налогоплательщика недоимки по налогу, иным налогам, задолженности по соответствующим пеням и (или) штрафам, подлежащим уплате или взысканию в случаях, предусмотренных настоящим Кодексом, и принимает решение о возмещении суммы налога, заявленной к возмещению, в заявительном порядке или решение об отказе в возмещении суммы налога, заявленной к возмещению, в заявительном порядке.
Одновременно с решением о возмещении суммы налога, заявленной к возмещению, в заявительном
порядке в зависимости от наличия задолженностей налогоплательщика по указанным платежам налоговый орган принимает решение о зачете суммы налога, заявленной к возмещению, в заявительном порядке и (или) решение о возврате (полностью или частично) суммы налога, заявленной к возмещению, в заявительном порядке.
О принятых решениях налоговый орган обязан сообщить налогоплательщику в письменной форме в течение пяти дней со дня принятия соответствующего решения. При этом в сообщении о принятии решения об отказе в возмещении суммы налога, заявленной к возмещению, в заявительном порядке указываются нормы настоящей статьи, нарушенные налогоплательщиком. Указанное сообщение может быть передано руководителю организации, индивидуальному предпринимателю, их представителям лично под расписку или иным способом, подтверждающим факт и дату его получения.
Принятие решения об отказе в возмещении суммы налога, заявленной к возмещению, в заявительном порядке не изменяет порядок и сроки проведения камеральной налоговой проверки представленной налоговой декларации. В случае вынесения решения об отказе в возмещении суммы налога, заявленной к возмещению, в заявительном порядке возмещение налога осуществляется в порядке и сроки, которые предусмотрены статьей 176 настоящего Кодекса.
9. При наличии у налогоплательщика недоимки по налогу, иным налогам, задолженности по соответствующим пеням и (или) штрафам, подлежащим уплате или взысканию в случаях, предусмотренных настоящим Кодексом, налоговым органом на основании решения о зачете суммы налога, заявленной к возмещению, в заявительном порядке производится самостоятельно зачет суммы налога, заявленной к возмещению, в заявительном порядке в счет погашения указанных недоимки и задолженности по пеням и (или) штрафам. При этом начисление пеней на указанную недоимку осуществляется до дня принятия налоговым органом решения о зачете суммы налога, заявленной к возмещению, в заявительном порядке.
При отсутствии у налогоплательщика недоимки по налогу, иным налогам, задолженности по соответствующим пеням и (или) штрафам, подлежащим уплате или взысканию в случаях, предусмотренных настоящим Кодексом, а также при превышении суммы налога, заявленной к возмещению, в заявительном порядке над суммами указанных недоимки по налогу, иным налогам, задолженности по соответствующим пеням и (или) штрафам сумма налога, подлежащая возмещению, возвращается налогоплательщику на основании решения налогового органа о возврате (полностью или частично) суммы налога, заявленной к возмещению, в заявительном порядке.
10. Поручение на возврат суммы налога оформляется налоговым органом на основании решения о возврате (полностью или частично) суммы налога, заявленной к возмещению, в заявительном порядке и подлежит направлению в территориальный орган Федерального казначейства на следующий рабочий день после дня принятия налоговым органом данного решения.
В течение пяти дней со дня получения указанного в абзаце первом настоящего пункта поручения территориальный орган Федерального казначейства осуществляет возврат налогоплательщику суммы налога в соответствии с бюджетным законодательством Российской Федерации и не позднее дня, следующего за днем возврата, уведомляет налоговый орган о дате возврата и сумме возвращенных налогоплательщику денежных средств.
При нарушении сроков возврата суммы налога на эту сумму начисляются проценты за каждый день просрочки начиная с 12-го дня после дня подачи налогоплательщиком заявления, предусмотренного пунктом 7 настоящей статьи. Процентная ставка принимается равной ставке рефинансирования Центрального банка Российской Федерации, действующей в период нарушения срока возврата.
В случае, если предусмотренные настоящим пунктом проценты уплачены налогоплательщику не в полном объеме, налоговый орган в течение трех дней со дня получения уведомления территориального органа Федерального казначейства о дате возврата и сумме возвращенных налогоплательщику денежных средств принимает решение об уплате оставшейся суммы процентов и не позднее дня, следующего за днем принятия данного решения, направляет в территориальный орган Федерального казначейства оформленное на основании этого решения поручение на уплату оставшейся суммы процентов.
11. Обоснованность суммы налога, заявленной к возмещению, проверяется налоговым органом при проведении в порядке и сроки, которые установлены статьей 88 настоящего Кодекса, камеральной
налоговой проверки на основе представленной налогоплательщиком налоговой декларации, в которой заявлена сумма налога к возмещению.
12. В случае, если при проведении камеральной налоговой проверки не были выявлены нарушения законодательства о налогах и сборах, налоговый орган в течение семи дней после окончания камеральной налоговой проверки обязан сообщить налогоплательщику в письменной форме об окончании налоговой проверки и об отсутствии выявленных нарушений законодательства о налогах и сборах.
Не позднее дня, следующего за днем направления налогоплательщику, предоставившему банковскую гарантию, сообщения об отсутствии выявленных нарушений законодательства о налогах и сборах, налоговый орган обязан направить в банк, выдавший указанную банковскую гарантию, письменное заявление об освобождении банка от обязательств по этой банковской гарантии. (абзац введен Федеральным законом от 19.07.2011 N 245-ФЗ)
13. В случае выявления нарушений законодательства о налогах и сборах в ходе проведения камеральной налоговой проверки уполномоченными должностными лицами налоговых органов должен быть составлен акт налоговой проверки в соответствии со статьей 100 настоящего Кодекса.
Акт и другие материалы камеральной налоговой проверки, в ходе которой были выявлены нарушения законодательства о налогах и сборах, а также представленные налогоплательщиком (его представителем) возражения должны быть рассмотрены руководителем (заместителем руководителя) налогового органа, проводившего налоговую проверку, и решение по ним должно быть принято в соответствии со статьей 101 настоящего Кодекса.
14. По результатам рассмотрения материалов камеральной налоговой проверки руководитель (заместитель руководителя) налогового органа выносит решение о привлечении налогоплательщика к ответственности за совершение налогового правонарушения либо об отказе в привлечении налогоплательщика к ответственности за совершение налогового правонарушения.
15. В случае, если сумма налога, возмещенная налогоплательщику в порядке, предусмотренном настоящей статьей, превышает сумму налога, подлежащую возмещению по результатам камеральной налоговой проверки, налоговый орган одновременно с принятием соответствующего решения, предусмотренного пунктом 14 настоящей статьи, принимает решение об отмене решения о возмещении суммы налога, заявленной к возмещению, в заявительном порядке, а также решения о возврате (полностью или частично) суммы налога, заявленной к возмещению, в заявительном порядке и (или) решения о зачете суммы налога, заявленной к возмещению, в заявительном порядке в части суммы налога, не подлежащей возмещению по результатам камеральной налоговой проверки.
16. Налоговый орган обязан сообщить в письменной форме налогоплательщику о принятых решениях, указанных в пунктах 14 и 15 настоящей статьи, в течение пяти дней со дня принятия соответствующего решения. Указанное сообщение может быть передано руководителю организации, индивидуальному предпринимателю, их представителям лично под расписку или иным способом, подтверждающим факт и дату его получения.
17. Одновременно с сообщением о принятии решения, указанного в пункте 15 настоящей статьи, налогоплательщику направляется требование о возврате в бюджет излишне полученных им (зачтенных ему) в заявительном порядке сумм (включая проценты, предусмотренные пунктом 10 настоящей статьи (в случае их уплаты), в размере, пропорциональном доле излишне возмещенной суммы налога в общей сумме налога, возмещенной в заявительном порядке) (далее в настоящей статье - требование о возврате). На подлежащие возврату налогоплательщиком суммы начисляются проценты исходя из процентной ставки, равной двукратной ставке рефинансирования Центрального банка Российской Федерации, действовавшей в период пользования бюджетными средствами. Указанные проценты начисляются начиная со дня:
1) фактического получения налогоплательщиком средств - в случае возврата суммы налога в заявительном порядке;
2) принятия решения о зачете суммы налога, заявленной к возмещению, в заявительном порядке - в случае зачета суммы налога в заявительном порядке.
18. Форма требования о возврате утверждается федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов. Указанное требование должно содержать сведения:
1) о сумме налога, подлежащей возмещению по результатам камеральной налоговой проверки;
2) о суммах налога, излишне полученных налогоплательщиком (зачтенных налогоплательщику) в заявительном порядке, подлежащих возврату в бюджет;
3) о сумме процентов, предусмотренных пунктом 10 настоящей статьи, подлежащих возврату в бюджет;
4) о сумме процентов, начисленных в соответствии с пунктом 17 настоящей статьи на момент направления требования о возврате;
5) о сроке исполнения требования о возврате, установленном пунктом 20 настоящей статьи;
6) о мерах по взысканию сумм, подлежащих уплате, применяемых в случае неисполнения налогоплательщиком требования о возврате.
19. Требование о возврате может быть передано руководителю организации, индивидуальному предпринимателю, их представителям лично под расписку или иным способом, подтверждающим факт и дату его получения. Если указанными способами требование о возврате вручить невозможно, оно направляется по почте заказным письмом и считается полученным по истечении шести дней с даты направления заказного письма.
20. Налогоплательщик обязан самостоятельно уплатить суммы, указанные в требовании о возврате, в течение пяти дней с даты его получения.
21. В случае неуплаты или неполной уплаты в установленный срок налогоплательщиком, представившим банковскую гарантию, суммы, указанной в подпункте 2 пункта 18 настоящей статьи, налоговый орган не ранее дня, следующего за днем истечения срока, установленного пунктом 20 настоящей статьи, направляет в банк требование об уплате денежной суммы по банковской гарантии с указанием сумм, подлежащих уплате гарантом в течение пяти дней с даты получения банком данного требования.
Банк не вправе отказать налоговому органу в удовлетворении требования об уплате денежной суммы по банковской гарантии (за исключением случая, когда такое требование предъявлено банку после окончания срока, на который выдана банковская гарантия).
В случае неисполнения банком в установленный срок требования об уплате денежной суммы по банковской гарантии налоговый орган реализует право бесспорного списания сумм, указанных в данном требовании.
22. В течение десяти дней после исполнения обязанности банка по уплате денежной суммы по банковской гарантии налоговый орган направляет налогоплательщику уточненное требование о возврате с указанием сумм, подлежащих уплате в бюджет.
При этом в случае нарушения налоговым органом срока направления требования о возврате начисление процентов на суммы, подлежащие уплате налогоплательщиком на основании требования о возврате, приостанавливается до даты фактического получения данного требования налогоплательщиком.
23. В случае неуплаты или неполной уплаты сумм, указанных в требовании о возврате, в установленный срок налогоплательщиком, применившим заявительный порядок возмещения налога без предоставления банковской гарантии, либо налогоплательщиком, получившим уточненное требование о возврате, а также в случае невозможности направления в банк требования об уплате денежной суммы по банковской гарантии в связи с истечением срока ее действия обязанность по уплате данных сумм исполняется в принудительном порядке путем обращения взыскания на денежные средства на счетах или на иное имущество налогоплательщика по решению налогового органа о взыскании указанных сумм, принятому после неисполнения налогоплательщиком в установленный срок требования о возврате, в
порядке и сроки, которые установлены статьями 46 и 47 настоящего Кодекса.
24. После подачи налогоплательщиком заявления, предусмотренного пунктом 7 настоящей статьи, до окончания камеральной налоговой проверки уточненная налоговая декларация представляется в порядке, предусмотренном статьей 81 настоящего Кодекса, с учетом особенностей, установленных настоящим пунктом.
Если уточненная налоговая декларация подана налогоплательщиком до принятия решения, предусмотренного абзацем первым пункта 8 настоящей статьи, то такое решение по ранее поданной налоговой декларации не принимается.
Если уточненная налоговая декларация подана налогоплательщиком после принятия налоговым органом решения о возмещении суммы налога, заявленной к возмещению, в заявительном порядке, но до завершения камеральной налоговой проверки, то указанное решение по ранее поданной налоговой декларации отменяется не позднее дня, следующего за днем подачи уточненной налоговой декларации. Не позднее дня, следующего за днем принятия решения об отмене решения о возмещении суммы налога, заявленной к возмещению, в заявительном порядке, налоговый орган уведомляет налогоплательщика о принятии данного решения. Суммы, полученные налогоплательщиком (зачтенные налогоплательщику) в заявительном порядке, должны быть возвращены им с учетом процентов, предусмотренных пунктом 17 настоящей статьи, в порядке, предусмотренном пунктами 17 - 23 настоящей статьи.
Статья 177. Сроки и порядок уплаты налога при ввозе товаров на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией
(в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
Сроки и порядок уплаты налога при ввозе товаров на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, устанавливаются настоящей главой с учетом положений таможенного законодательства Таможенного союза и законодательства Российской Федерации о таможенном деле.
Статья 178. Утратила силу. - Федеральный закон от 06.06.2003 N 65-ФЗ.
Глава 22. АКЦИЗЫ
Статья 179. Налогоплательщики
1. Налогоплательщиками акциза (далее в настоящей главе - налогоплательщики) признаются: (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
1) организации;
2) индивидуальные предприниматели;
3) лица, признаваемые налогоплательщиками в связи с перемещением товаров через таможенную границу Таможенного союза, определяемые в соответствии с таможенным законодательством Таможенного союза и законодательством Российской Федерации о таможенном деле. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 27.11.2010 N 306-ФЗ)
2. Организации и иные лица, указанные в настоящей статье, признаются налогоплательщиками, если они совершают операции, подлежащие налогообложению в соответствии с настоящей главой. (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
Статья 179.1. Утратила силу с 1 января 2007 года. - Федеральный закон от 26.07.2006 N 134-ФЗ.
Статья 179.2. Свидетельства о регистрации организации, совершающей операции с денатурированным этиловым спиртом
(введена Федеральным законом от 21.07.2005 N 107-ФЗ)
1. Свидетельства о регистрации организации, совершающей операции с денатурированным этиловым спиртом (далее в настоящей статье - свидетельство), выдаются организациям, осуществляющим следующие виды деятельности:
1) производство денатурированного этилового спирта - свидетельство на производство денатурированного этилового спирта;
2) производство неспиртосодержащей продукции, в качестве сырья для производства которой используется денатурированный этиловый спирт, - свидетельство на производство неспиртосодержащей продукции;
3) производство спиртосодержащей продукции в металлической аэрозольной упаковке, в качестве сырья для производства которой используется денатурированный этиловый спирт, - свидетельство на производство спиртосодержащей парфюмерно-косметической продукции в металлической аэрозольной упаковке; (пп. 3 введен Федеральным законом от 26.07.2006 N 134-ФЗ)
4) производство спиртосодержащей продукции в металлической аэрозольной упаковке, в качестве сырья для производства которой используется денатурированный этиловый спирт, - свидетельство на производство спиртосодержащей продукции бытовой химии в металлической аэрозольной упаковке. (пп. 4 введен Федеральным законом от 26.07.2006 N 134-ФЗ)
2. В свидетельстве указываются:
1) наименование налогового органа, выдавшего свидетельство;
2) полное и сокращенное наименования организации, местонахождение организации и адрес (место фактической деятельности) осуществления организацией вида деятельности, указанного в пункте 1 настоящей статьи;
3) идентификационный номер налогоплательщика (ИНН);
4) вид деятельности;
5) реквизиты документов, подтверждающих право собственности (право хозяйственного ведения и (или) оперативного управления) на производственные мощности, и местонахождение указанных мощностей;
6) реквизиты документов, подтверждающих право собственности (право хозяйственного ведения и (или) оперативного управления) на мощности по хранению денатурированного этилового спирта, и местонахождение указанных мощностей;
7) срок действия свидетельства (до одного года);
8) условия осуществления указанных видов деятельности;
9) регистрационный номер свидетельства и дата его выдачи.
3. Порядок выдачи свидетельства определяется Министерством финансов Российской Федерации.
4. Свидетельства выдаются организациям при соблюдении следующих требований:
1) свидетельство на производство денатурированного этилового спирта - при наличии в собственности (на праве хозяйственного ведения и (или) оперативного управления) организации (организации, в которой организация-заявитель владеет более чем 50 процентами уставного (складочного) капитала (фонда) общества с ограниченной ответственностью либо голосующих акций акционерного общества) мощностей по производству, хранению и отпуску денатурированного этилового спирта;
2) свидетельство на производство неспиртосодержащей продукции - при наличии в собственности (на праве хозяйственного ведения и (или) оперативного управления) организации (организации, в которой
организация-заявитель владеет более чем 50 процентами уставного (складочного) капитала (фонда) общества с ограниченной ответственностью либо голосующих акций акционерного общества) мощностей по производству, хранению и отпуску неспиртосодержащей продукции, в качестве сырья для производства которой используется денатурированный этиловый спирт.
Налоговый орган обязан выдать свидетельство (уведомить заявителя об отказе в выдаче свидетельства) не позднее 30 календарных дней с момента представления налогоплательщиком заявления о выдаче свидетельства и представления копий предусмотренных настоящей статьей документов. Уведомление направляется налогоплательщику в письменной форме с указанием причин отказа. Для получения свидетельства организация представляет в налоговый орган заявление о выдаче свидетельства, сведения о наличии у нее необходимых для осуществления заявленного вида деятельности мощностей и копии документов, подтверждающих право собственности налогоплательщика на указанные мощности (копии документов, подтверждающих право хозяйственного ведения и (или) оперативного управления закрепленным за ним имуществоо( � (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
3) свидетельство на производство спиртосодержащей парфюмерно-косметической продукции в металлической аэрозольной упаковке - при наличии в собственности (на праве хозяйственного ведения и (или) оперативного управления) организации (организации, в которой организация-заявитель владеет более чем 50 процентами уставного (складочного) капитала (фонда) общества с ограниченной ответственностью либо голосующих акций акционерного общества) мощностей по производству, хранению и отпуску вышеуказанной продукции, в качестве сырья для производства которой используется денатурированный этиловый спирт; (пп. 3 введен Федеральным законом от 26.07.2006 N 134-ФЗ)
4) свидетельство на производство спиртосодержащей продукции бытовой химии в металлической аэрозольной упаковке - при наличии в собственности (на праве хозяйственного ведения и (или) оперативного управления) организации (организации, в которой организация-заявитель владеет более чем 50 процентами уставного (складочного) капитала (фонда) общества с ограниченной ответственностью либо голосующих акций акционерного общества) мощностей по производству, хранению и отпуску вышеуказанной продукции, в качестве сырья для производства которой используется денатурированный этиловый спирт. (пп. 4 введен Федеральным законом от 26.07.2006 N 134-ФЗ)
5. Налоговые органы приостанавливают действие свидетельства в случаях:
неисполнения организацией действующего законодательства о налогах и сборах в части исчисления и уплаты акцизов;
непредставления организацией реестров счетов-фактур, представляемых в налоговые органы в соответствии со статьей 201 настоящего Кодекса. В указанном случае приостанавливается действие свидетельства организации - покупателя (получателя) денатурированного этилового спирта;
использования технологического оборудования по производству, хранению и реализации денатурированного этилового спирта, не оснащенного контрольными приборами учета его объема, а также оснащенного вышедшим из строя контрольным и учетно-измерительным оборудованием, нарушения работы и условий эксплуатации контрольного и учетно-измерительного оборудования, установленного на указанном технологическом оборудовании.
В случае приостановления действия свидетельства налоговый орган обязан установить срок устранения нарушений, повлекших за собой приостановление действия свидетельства. Указанный срок не может превышать шесть месяцев. В случае, если в установленный срок нарушения не были устранены, свидетельство аннулируется.
Организация, имеющая свидетельство, обязана уведомить в письменной форме налоговый орган, выдавший свидетельство, об устранении ею нарушений, повлекших за собой приостановление действия свидетельства. Налоговый орган, выдавший свидетельство, принимает решение о возобновлении или об отказе от возобновления его действия и сообщает об этом в письменной форме организации, имеющей свидетельство, в течение трех дней с даты получения уведомления об устранении нарушений, повлекших
за собой приостановление действия свидетельства. (в ред. Федеральных законов от 26.07.2006 N 134-ФЗ, от 27.07.2006 N 137-ФЗ)
Срок действия свидетельства на время приостановления его действия не продлевается.
Налоговые органы аннулируют свидетельство в случаях:
производства спиртосодержащей продукции организацией, имеющей свидетельство на производство неспиртосодержащей продукции;
передачи организацией, имеющей свидетельство на производство неспиртосодержащей продукции, денатурированного этилового спирта другому лицу;
представления организацией соответствующего заявления;
передачи организацией выданного в порядке, установленном в соответствии с пунктом 3 настоящей статьи, свидетельства иному лицу;
завершения реорганизации организации, если в результате реорганизации данная организация утратила право собственности на мощности, заявленные при получении свидетельства;
абзац утратил силу с 1 января 2007 года. - Федеральный закон от 26.07.2006 N 134-ФЗ;
изменения наименования организации;
изменения места нахождения организации;
прекращения права собственности на весь объем мощностей, указанных в свидетельстве;
производства иной спиртосодержащей продукции (за исключением денатурированной спиртосодержащей продукции) организацией, имеющей свидетельство на производство спиртосодержащей парфюмерно-косметической продукции в металлической аэрозольной упаковке и (или) свидетельство на производство спиртосодержащей продукции бытовой химии в металлической аэрозольной упаковке; (абзац введен Федеральным законом от 26.07.2006 N 134-ФЗ, в ред. Федерального закона от 16.05.2007 N 75-ФЗ)
передачи организацией, имеющей свидетельство на производство спиртосодержащей парфюмерно-косметической продукции в металлической аэрозольной упаковке и (или) свидетельство на производство спиртосодержащей продукции бытовой химии в металлической аэрозольной упаковке, денатурированного этилового спирта другому лицу. (абзац введен Федеральным законом от 26.07.2006 N 134-ФЗ)
6. В случаях аннулирования свидетельства, предусмотренных пунктом 5 настоящей статьи, а также в случае утраты организацией свидетельства организация вправе подать заявление о получении нового свидетельства.
7. Налоговый орган, выдавший свидетельство, обязан уведомить организацию о приостановлении действия или об аннулировании соответствующего свидетельства в трехдневный срок со дня принятия соответствующего решения.
8. Организация, имеющая свидетельство, обязана отчитываться перед налоговым органом, выдавшим свидетельство, об использовании денатурированного этилового спирта в порядке, установленном Министерством финансов Российской Федерации.
Статья 179.3. Свидетельства о регистрации лица, совершающего операции с прямогонным бензином
(введена Федеральным законом от 26.07.2006 N 134-ФЗ)
1. Свидетельства о регистрации лица, совершающего операции с прямогонным бензином (далее в настоящей главе - свидетельство), выдаются организациям и индивидуальным предпринимателям,
осуществляющим следующие виды деятельности:
производство прямогонного бензина, в том числе из давальческого сырья (материалов), - свидетельство на производство прямогонного бензина;
производство продукции нефтехимии, при котором в качестве сырья используется прямогонный бензин, в том числе из давальческого сырья (материалов), - свидетельство на переработку прямогонного бензина.
В целях настоящей главы под продукцией нефтехимии понимается продукция, получаемая в результате переработки (химических превращений) компонентов нефти (в том числе прямогонного бензина) и природного газа в органические вещества и фракции, которые являются конечными продуктами и (или) используются в дальнейшем для выпуска на их основе других продуктов, а также отходы, получаемые при переработке прямогонного бензина в процессе производства указанной продукции.
2. В свидетельстве указываются:
1) наименование налогового органа, выдавшего свидетельство;
2) полное и сокращенное наименования организации (фамилия, имя, отчество индивидуального предпринимателя), место нахождения организации (место жительства индивидуального предпринимателя) и адрес (место фактической деятельности) осуществления организацией (индивидуальным предпринимателем) видов деятельности, указанных в пункте 1 настоящей статьи;
3) идентификационный номер налогоплательщика (ИНН);
4) вид деятельности;
5) реквизиты документов, подтверждающих право собственности (право владения или пользования на других законных основаниях при условии, что уставный (складочный) капитал (фонд) организации-заявителя состоит на 100 процентов из вклада (доли) организации - собственника производственных мощностей) на производственные мощности, и место нахождения указанных мощностей;
6) реквизиты договора на оказание налогоплательщиком услуг по переработке нефти, газового конденсата, попутного нефтяного газа, природного газа, горючих сланцев, угля и другого сырья, а также продуктов их переработки в целях получения прямогонного бензина (при наличии указанного договора);
7) реквизиты договора на оказание услуг по переработке прямогонного бензина с организацией, осуществляющей производство продукции нефтехимии (при наличии указанного договора);
8) регистрационный номер свидетельства и дата его выдачи.
3. Порядок выдачи свидетельства определяется Министерством финансов Российской Федерации.
4. Свидетельство выдается организациям и индивидуальным предпринимателям при соблюдении следующих требований:
свидетельство на производство прямогонного бензина - при наличии в собственности (на праве владения или пользования на других законных основаниях при условии, что уставный (складочный) капитал (фонд) организации-заявителя на 100 процентов состоит из вклада (доли) организации - собственника производственных мощностей) организации или индивидуального предпринимателя (организации, в которой организация-заявитель владеет более чем 50 процентами уставного (складочного) капитала (фонда) общества с ограниченной ответственностью либо голосующих акций акционерного общества) мощностей по производству прямогонного бензина и (или) при наличии договора об оказании услуг по переработке налогоплательщиком сырой нефти, газового конденсата, попутного нефтяного газа, природного газа, горючих сланцев, угля и другого сырья, а также продуктов их переработки, в результате которой осуществляется производство прямогонного бензина;
свидетельство на переработку прямогонного бензина - при наличии в собственности (на праве владения или пользования на других законных основаниях при условии, что уставный (складочный) капитал
(фонд) организации-заявителя на 100 процентов состоит из вклада (доли) организации - собственника производственных мощностей) организации или индивидуального предпринимателя (организации, в которой организация-заявитель владеет более чем 50 процентами уставного (складочного) капитала (фонда) общества с ограниченной ответственностью либо голосующих акций акционерного общества) мощностей по производству продукции нефтехимии и (или) при наличии договора об оказании услуг по переработке принадлежащего данному налогоплательщику прямогонного бензина, заключенного с организацией, осуществляющей производство продукции нефтехимии.
Налоговый орган обязан выдать свидетельство (уведомить заявителя об отказе в выдаче свидетельства) не позднее 30 календарных дней с момента представления налогоплательщиком заявления о выдаче свидетельства и представления копий предусмотренных настоящей статьей документов. Уведомление направляется налогоплательщику в письменной форме с указанием причин отказа. Для получения свидетельства налогоплательщик (если иное не установлено настоящей статьей) представляет в налоговый орган заявление о выдаче свидетельства, сведения о наличии у него необходимых для осуществления заявленного вида деятельности производственных мощностей, копии документов, подтверждающих право собственности налогоплательщика на указанные мощности (копии документов, подтверждающих право хозяйственного ведения и (или) оперативного управления закрепленным за ним имуществом).
Для получения свидетельства на производство прямогонного бензина организация или индивидуальный предприниматель - переработчик сырой нефти, газового конденсата, попутного нефтяного газа, природного газа, горючих сланцев, угля и другого сырья, а также продуктов их переработки вместо документов, подтверждающих право собственности (право хозяйственного ведения и (или) оперативного управления) на мощности по производству прямогонного бензина, могут представить в налоговый орган заверенную копию договора об оказании услуг по переработке нефти, газового конденсата, попутного нефтяного газа, природного газа, горючих сланцев, угля и другого сырья, а также продуктов их переработки с отметкой налогового органа по месту нахождения организации, осуществляющей переработку нефти, газового конденсата, попутного нефтяного газа, природного газа, горючих сланцев, угля и другого сырья, а также продуктов их переработки. Указанная отметка проставляется при представлении в налоговый орган по месту нахождения этой организации или месту жительства индивидуального предпринимателя копии договора об оказании услуг по переработке нефти, газового конденсата, попутного нефтяного газа, природного газа, горючих сланцев, угля и другого сырья, а также продуктов их переработки.
Для получения свидетельства на переработку прямогонного бензина организация или индивидуальный предприниматель - собственник сырья вместо документов, подтверждающих право собственности (право владения или пользования на других законных основаниях при условии, что уставный (складочный) капитал (фонд) организации-заявителя на 100 процентов состоит из вклада (доли) организации - собственника производственных мощностей) на мощности по производству, хранению и отпуску продукции нефтехимии, могут представить в налоговые органы заверенную копию договора об оказании услуг по переработке прямогонного бензина, заключенного с организацией, осуществляющей производство продукции нефтехимии, с отметкой налогового органа по месту нахождения организации, осуществляющей производство продукции нефтехимии. Указанная отметка проставляется при представлении в налоговый орган по месту нахождения организации или месту жительства индивидуального предпринимателя, осуществляющих производство продукции нефтехимии, копии договора об оказании услуг по переработке прямогонного бензина.
Свидетельства, предусмотренные настоящей статьей, выдаются также организации или индивидуальному предпринимателю, обратившимся с заявлением о выдаче соответствующего свидетельства, при наличии производственных мощностей, необходимых для получения свидетельств, в собственности организации, в которой организация или индивидуальный предприниматель, обратившиеся с заявлением о выдаче свидетельства, владеют более чем 50 процентами уставного (складочного) капитала (фонда) общества с ограниченной ответственностью либо голосующих акций акционерного общества. В этом случае организация или индивидуальный предприниматель, обратившиеся с заявлением о выдаче свидетельства, представляют в налоговый орган документы, подтверждающие права организации на владение, пользование и распоряжение указанным имуществом, и документы, подтверждающие владение указанной долей (соответствующим количеством голосующих акций) в уставном (складочном) капитале (фонде) организации.
5. Налоговые органы приостанавливают действие свидетельства в случае:
невыполнения организацией или индивидуальным предпринимателем положений законодательства о налогах и сборах в части исчисления и уплаты акцизов;
непредставления организацией или индивидуальным предпринимателем - покупателем (получателем) прямогонного бензина в течение трех последовательных налоговых периодов реестров счетов-фактур, представляемых в налоговые органы в соответствии со статьей 201 настоящего Кодекса. В указанном случае приостанавливается действие свидетельства организации или индивидуального предпринимателя - покупателя (получателя) прямогонного бензина;
использования технологического оборудования по производству, хранению и реализации прямогонного бензина, не оснащенного контрольными приборами учета их объемов, а также оснащенного вышедшим из строя контрольным и учетно-измерительным оборудованием, нарушения работы и условий эксплуатации контрольного и учетно-измерительного оборудования, установленного на указанном технологическом оборудовании.
В случае приостановления действия свидетельства налоговый орган обязан установить срок устранения нарушений, повлекших за собой приостановление действия свидетельства. Указанный срок не может превышать шести месяцев. В случае, если в установленный срок нарушения не были устранены, свидетельство аннулируется.
Организация или индивидуальный предприниматель, имеющие свидетельство, обязаны уведомить в письменной форме налоговый орган, выдавший свидетельство, об устранении ими нарушений, повлекших за собой приостановление действия свидетельства. Налоговый орган, выдавший свидетельство, принимает решение о возобновлении или об отказе от возобновления его действия и сообщает об этом в письменной форме организации или индивидуальному предпринимателю, имеющим свидетельство, в течение трех дней с даты получения уведомления об устранении нарушений, повлекших за собой приостановление действия свидетельства.
Срок действия свидетельства на время приостановления его действия не продлевается.
Налоговые органы аннулируют свидетельство в случае:
представления организацией или индивидуальным предпринимателем соответствующего заявления;
передачи организацией или индивидуальным предпринимателем выданного в порядке, установленном в соответствии с пунктом 3 настоящей статьи, свидетельства иному лицу;
завершения реорганизации организации, если в результате реорганизации данная организация утратила право собственности на производственные мощности, заявленные при получении свидетельства, или прекращения действия договоров, предусмотренных абзацами вторым и третьим пункта 4 настоящей статьи;
изменения наименования организации (изменения фамилии, имени, отчества индивидуального предпринимателя);
изменения места нахождения организации (места жительства индивидуального предпринимателя);
прекращения права собственности или владения (пользования) на других законных основаниях (при условии, что уставный (складочный) капитал (фонд) организации-заявителя на 100 процентов состоит из вклада (доли) организации - собственника производственных мощностей) на весь объем мощностей, указанных в свидетельстве, или прекращения действия договоров, предусмотренных абзацами вторым и третьим пункта 4 настоящей статьи.
6. В случаях аннулирования свидетельства, предусмотренных пунктом 5 настоящей статьи, а также в случае утраты организацией или индивидуальным предпринимателем свидетельства организация или индивидуальный предприниматель вправе подать заявление о получении нового свидетельства.
7. Налоговый орган, выдавший свидетельство, обязан уведомить в письменной форме организацию или индивидуального предпринимателя о приостановлении действия или об аннулировании свидетельства в трехдневный срок со дня принятия соответствующего решения.
Статья 180. Особенности исполнения обязанностей налогоплательщика в рамках договора простого товарищества (договора о совместной деятельности) (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
1. Организации или индивидуальные предприниматели - участники договора простого товарищества (договора о совместной деятельности) несут солидарную ответственность по исполнению обязанности по уплате налога, исчисленного в соответствии с настоящей главой. (в ред. Федерального закона от 24.07.2002 N 110-ФЗ (ред. 31.12.2002))
2. В целях настоящей главы устанавливается, что в качестве лица, исполняющего обязанности по исчислению и уплате всей суммы акциза, исчисленной по операциям, признаваемым объектом налогообложения в соответствии с настоящей главой, осуществляемым в рамках договора простого товарищества (договора о совместной деятельности), признается лицо, ведущее дела простого товарищества (договора о совместной деятельности). В случае, если ведение дел простого товарищества (договора о совместной деятельности) осуществляется совместно всеми участниками простого товарищества (договора о совместной деятельности), участники договора простого товарищества (договора о совместной деятельности) самостоятельно определяют участника, исполняющего обязанности по исчислению и уплате всей суммы акциза по операциям, признаваемым объектами налогообложения в соответствии с настоящей главой, осуществляемым в рамках договора простого товарищества (договора о совместной деятельности). (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
Указанное лицо имеет все права и исполняет обязанности налогоплательщика, предусмотренные настоящим Кодексом, в отношении указанной суммы акциза. (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
Указанное лицо обязано не позднее дня осуществления первой операции, признаваемой объектом налогообложения в соответствии с настоящей главой, известить налоговый орган об исполнении им обязанностей налогоплательщика в рамках договора простого товарищества (договора о совместной деятельности). (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
3. При полном и своевременном исполнении обязанности по уплате акциза лицом, исполняющим обязанности по уплате акциза в рамках простого товарищества (договора о совместной деятельности) в соответствии с пунктом 2 настоящей статьи, обязанность по уплате акциза остальными участниками договора простого товарищества (договора о совместной деятельности) считается исполненной. (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
Статья 181. Подакцизные товары (в ред. Федерального закона от 07.07.2003 N 117-ФЗ)
1. Подакцизными товарами признаются:
1) спирт этиловый из всех видов сырья; (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
1.1) спирт коньячный; (пп. 1.1 введен Федеральным законом от 27.11.2010 N 306-ФЗ)
2) спиртосодержащая продукция (растворы, эмульсии, суспензии и другие виды продукции в жидком виде) с объемной долей этилового спирта более 9 процентов, за исключением алкогольной продукции, указанной в подпункте 3 настоящего пункта. (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
В целях настоящей главы не рассматриваются как подакцизные товары следующие товары: (в ред. Федерального закона от 26.07.2006 N 134-ФЗ)
лекарственные средства, прошедшие государственную регистрацию в уполномоченном федеральном органе исполнительной власти и внесенные в Государственный реестр лекарственных средств,
лекарственные средства (включая гомеопатические лекарственные препараты), изготавливаемые аптечными организациями по рецептам на лекарственные препараты и требованиям медицинских организаций, разлитые в емкости в соответствии с требованиями нормативной документации, согласованной уполномоченным федеральным органом исполнительной власти; (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
препараты ветеринарного назначения, прошедшие государственную регистрацию в уполномоченном федеральном органе исполнительной власти и внесенные в Государственный реестр зарегистрированных ветеринарных препаратов, разработанных для применения в животноводстве на территории Российской Федерации, разлитые в емкости не более 100 мл;
парфюмерно-косметическая продукция разлитая в емкости не более 100 мл с объемной долей этилового спирта до 80 процентов включительно и (или) парфюмерно-косметическая продукция с объемной долей этилового спирта до 90 процентов включительно при наличии на флаконе пульверизатора, разлитая в емкости не более 100 мл, а также парфюмерно-косметическая продукция с объемной долей этилового спирта до 90 процентов включительно, разлитая в емкости до 3 мл включительно; (в ред. Федеральных законов от 28.07.2004 N 86-ФЗ, от 26.07.2006 N 134-ФЗ, от 16.05.2007 N 75-ФЗ, от 27.11.2010 N 306-ФЗ)
подлежащие дальнейшей переработке и (или) использованию для технических целей отходы, образующиеся при производстве спирта этилового из пищевого сырья, водок, ликероводочных изделий, соответствующие нормативной документации, утвержденной (согласованной) федеральным органом исполнительной власти; (в ред. Федерального закона от 26.07.2006 N 134-ФЗ)
абзацы седьмой - восьмой утратили силу с 1 января 2007 года. - Федеральный закон от 26.07.2006 N 134-ФЗ;
виноматериалы; (абзац введен Федеральным законом от 27.11.2010 N 306-ФЗ)
3) алкогольная продукция (спирт питьевой, водка, ликероводочные изделия, коньяки, вино, пиво, напитки, изготавливаемые на основе пива, иные напитки с объемной долей этилового спирта более 1,5 процента; (пп. 3 в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
4) утратил силу с 1 января 2011 года. - Федеральный закон от 27.11.2010 N 306-ФЗ;
5) табачная продукция;
6) исключен. - Федеральный закон от 24.07.2002 N 110-ФЗ.
6) автомобили легковые; (пп. 6 в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
6.1) мотоциклы с мощностью двигателя свыше 112,5 кВт (150 л.с.); (пп. 6.1 введен Федеральным законом от 27.11.2010 N 306-ФЗ)
7) автомобильный бензин;
8) дизельное топливо;
9) моторные масла для дизельных и (или) карбюраторных (инжекторных) двигателей;
10) прямогонный бензин. Для целей настоящей главы под прямогонным бензином понимаются бензиновые фракции, полученные в результате переработки нефти, газового конденсата, попутного нефтяного газа, природного газа, горючих сланцев, угля и другого сырья, а также продуктов их переработки, за исключением бензина автомобильного и продукции нефтехимии. (в ред. Федеральных законов от 24.07.2002 N 110-ФЗ (ред. 31.12.2002), от 21.07.2005 N 107-ФЗ)
Для целей настоящей статьи бензиновой фракцией является смесь углеводородов, кипящих в интервале температур от 30 до 215 град. С при атмосферном давлении 760 миллиметров ртутного столба. (пп. 10 введен Федеральным законом от 24.07.2002 N 110-ФЗ)
2. Утратил силу. - Федеральный закон от 07.07.2003 N 117-ФЗ.
Статья 182. Объект налогообложения
(в ред. Федерального закона от 24.07.2002 N 110-ФЗ (ред. 31.12.2002))
1. Объектом налогообложения признаются следующие операции:
1) реализация на территории Российской Федерации лицами произведенных ими подакцизных товаров, в том числе реализация предметов залога и передача подакцизных товаров по соглашению о предоставлении отступного или новации. (в ред. Федерального закона от 26.07.2006 N 134-ФЗ)
В целях настоящей главы передача прав собственности на подакцизные товары одним лицом другому лицу на возмездной и (или) безвозмездной основе, а также использование их при натуральной оплате признаются реализацией подакцизных товаров; (в ред. Федерального закона от 07.07.2003 N 117-ФЗ)
2) - 4) утратили силу с 1 января 2007 года. - Федеральный закон от 26.07.2006 N 134-ФЗ;
5) утратил силу. - Федеральный закон от 21.07.2005 N 107-ФЗ;
6) продажа лицами переданных им на основании приговоров или решений судов, арбитражных судов или других уполномоченных на то государственных органов конфискованных и (или) бесхозяйных подакцизных товаров, подакцизных товаров, от которых произошел отказ в пользу государства и которые подлежат обращению в государственную и (или) муниципальную собственность;
7) передача на территории Российской Федерации лицами произведенных ими из давальческого сырья (материалов) подакцизных товаров собственнику указанного сырья (материалов) либо другим лицам, в том числе получение указанных подакцизных товаров в собственность в счет оплаты услуг по производству подакцизных товаров из давальческого сырья (материалов); (в ред. Федерального закона от 26.07.2006 N 134-ФЗ)
8) передача в структуре организации произведенных подакцизных товаров для дальнейшего производства неподакцизных товаров, за исключением передачи произведенного прямогонного бензина для дальнейшего производства продукции нефтехимии в структуре организации, имеющей свидетельство о регистрации лица, совершающего операции с прямогонным бензином, и (или) передачи произведенного денатурированного этилового спирта для производства неспиртосодержащей продукции в структуре организации, имеющей свидетельство о регистрации организации, совершающей операции с денатурированным этиловым спиртом; (пп. 8 в ред. Федерального закона от 26.07.2006 N 134-ФЗ)
9) передача на территории Российской Федерации лицами произведенных ими подакцизных товаров для собственных нужд; (в ред. Федерального закона от 26.07.2006 N 134-ФЗ)
10) передача на территории Российской Федерации лицами произведенных ими подакцизных товаров в уставный (складочный) капитал организаций, паевые фонды кооперативов, а также в качестве взноса по договору простого товарищества (договору о совместной деятельности); (в ред. Федерального закона от 26.07.2006 N 134-ФЗ)
11) передача на территории Российской Федерации организацией (хозяйственным обществом или товариществом) произведенных ею подакцизных товаров своему участнику (его правопреемнику или наследнику) при его выходе (выбытии) из организации (хозяйственного общества или товарищества), а также передача подакцизных товаров, произведенных в рамках договора простого товарищества (договора о совместной деятельности), участнику (его правопреемнику или наследнику) указанного договора при
выделе его доли из имущества, находящегося в общей собственности участников договора, или разделе такого имущества; (в ред. Федерального закона от 26.07.2006 N 134-ФЗ)
12) передача произведенных подакцизных товаров на переработку на давальческой основе; (в ред. Федерального закона от 26.07.2006 N 134-ФЗ)
13) ввоз подакцизных товаров на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией; (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
14) утратил силу с 1 января 2007 года. - Федеральный закон от 26.07.2006 N 134-ФЗ;
15) - 19) утратили силу. - Федеральный закон от 07.07.2003 N 117-ФЗ;
20) получение (оприходование) денатурированного этилового спирта организацией, имеющей свидетельство на производство неспиртосодержащей продукции.
Для целей настоящей главы получением денатурированного этилового спирта признается приобретение денатурированного этилового спирта в собственность; (пп. 20 введен Федеральным законом от 21.07.2005 N 107-ФЗ)
21) получение прямогонного бензина организацией, имеющей свидетельство на переработку прямогонного бензина.
Для целей настоящей главы получением прямогонного бензина признается приобретение прямогонного бензина в собственность; (пп. 21 введен Федеральным законом от 26.07.2006 N 134-ФЗ)
22) передача одним структурным подразделением организации, не являющимся самостоятельным налогоплательщиком, другому такому же структурному подразделению этой организации произведенного этилового спирта и (или) коньячного спирта для дальнейшего производства алкогольной и (или) подакцизной спиртосодержащей продукции, в том числе передача произведенного этилового спирта-сырца для производства ректификованного этилового спирта, в дальнейшем используемого этой же организацией для производства алкогольной и (или) подакцизной спиртосодержащей продукции (за исключением спиртосодержащей парфюмерно-косметической продукции в металлической аэрозольной упаковке и (или) спиртосодержащей продукции бытовой химии в металлической аэрозольной упаковке). (пп. 22 введен Федеральным законом от 27.11.2010 N 306-ФЗ)
2. Утратил силу. - Федеральный закон от 07.07.2003 N 117-ФЗ.
3. В целях настоящей главы к производству приравниваются розлив алкогольной продукции и пива, осуществляемый как часть общего процесса производства этих товаров в соответствии с требованиями технических регламентов и (или) другой нормативно-технической документации, которые регламентируют процесс производства указанных товаров и утверждаются в установленном законодательством Российской Федерации порядке, а также любые виды смешения товаров в местах их хранения и реализации (за исключением организаций общественного питания), в результате которого получается подакцизный товар, в отношении которого статьей 193 настоящего Кодекса установлена ставка акциза в размере, превышающем ставки акциза на товары, использованные в качестве сырья (материала). (в ред. Федеральных законов от 26.07.2006 N 134-ФЗ, от 22.07.2008 N 142-ФЗ, от 19.07.2011 N 248-ФЗ)
4. При реорганизации организации права и обязанности по уплате акциза переходят к ее правопреемнику.
Статья 183. Операции, не подлежащие налогообложению (освобождаемые от налогообложения)
1. Не подлежат налогообложению (освобождаются от налогообложения) следующие операции:
1) передача подакцизных товаров одним структурным подразделением организации, не являющимся самостоятельным налогоплательщиком, для производства других подакцизных товаров другому такому же
структурному подразделению этой организации, за исключением операций, признаваемых объектом налогообложения акцизами в соответствии с подпунктом 22 пункта 1 статьи 182 настоящего Кодекса, если иное не установлено настоящим пунктом; (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 29.05.2002 N 57-ФЗ, от 27.11.2010 N 306-ФЗ)
2) - 3) утратили силу. - Федеральный закон от 21.07.2005 N 107-ФЗ;
4) реализация подакцизных товаров, помещенных под таможенную процедуру экспорта, за пределы территории Российской Федерации с учетом потерь в пределах норм естественной убыли или ввоз подакцизных товаров в портовую особую экономическую зону с остальной части территории Российской Федерации. (в ред. Федеральных законов от 26.07.2006 N 134-ФЗ, от 30.10.2007 N 240-ФЗ, от 27.11.2010 N 306-ФЗ)
Освобождение указанных операций от налогообложения производится в соответствии со статьей 184 настоящего Кодекса. (пп. 4 в ред. Федерального закона от 24.07.2002 N 110-ФЗ (ред. 31.12.2002))
5) утратил силу с 1 января 2007 года. - Федеральный закон от 26.07.2006 N 134-ФЗ;
6) первичная реализация (передача) конфискованных и (или) бесхозяйных подакцизных товаров, подакцизных товаров, от которых произошел отказ в пользу государства и которые подлежат обращению в государственную и (или) муниципальную собственность, на промышленную переработку под контролем таможенных и (или) налоговых органов либо уничтожение;
7) - 13) утратили силу. - Федеральный закон от 07.07.2003 N 117-ФЗ.
13) - 15) исключены. - Федеральный закон от 08.08.2001 N 126-ФЗ;
16) операции по передаче в структуре одной организации:
произведенного налогоплательщиком этилового спирта для дальнейшего производства спиртосодержащей парфюмерно-косметической продукции в металлической аэрозольной упаковке и (или) спиртосодержащей продукции бытовой химии в металлической аэрозольной упаковке;
ректификованного этилового спирта, произведенного налогоплательщиком из спирта-сырца, подразделению, осуществляющему производство алкогольной и (или) подакцизной спиртосодержащей продукции. (в ред. Федерального закона от 28.11.2011 N 338-ФЗ) (пп. 16 введен Федеральным законом от 27.11.2010 N 306-ФЗ)
2. Перечисленные в пункте 1 настоящей статьи операции не подлежат налогообложению (освобождаются от налогообложения) только при ведении и наличии отдельного учета операций по производству и реализации (передаче) таких подакцизных товаров. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 07.07.2003 N 117-ФЗ)
3. Не подлежит налогообложению (освобождается от налогообложения) ввоз на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, подакцизных товаров, от которых произошел отказ в пользу государства и которые подлежат обращению в государственную и (или) муниципальную собственность, либо которые размещены в портовой особой экономической зоне. (в ред. Федеральных законов от 30.10.2007 N 240-ФЗ, от 27.11.2010 N 306-ФЗ)
Статья 184. Особенности освобождения от налогообложения при реализации подакцизных товаров за пределы территории Российской Федерации
(в ред. Федерального закона от 24.07.2002 N 110-ФЗ (ред. 31.12.2002))
1. Освобождение от налогообложения операций, предусмотренных подпунктом 4 пункта 1 статьи 183 настоящего Кодекса, производится только при вывозе подакцизных товаров за пределы территории Российской Федерации в таможенной процедуре экспорта или при ввозе подакцизных товаров в портовую особую экономическую зону.
(в ред. Федеральных законов от 30.10.2007 N 240-ФЗ, от 27.11.2010 N 306-ФЗ)
2. Налогоплательщик освобождается от уплаты акциза при реализации произведенных им подакцизных товаров и (или) передаче подакцизных товаров, произведенных из давальческого сырья и помещенных под таможенную процедуру экспорта, за пределы территории Российской Федерации либо при ввозе подакцизных товаров в портовую особую экономическую зону при представлении в налоговый орган поручительства банка в соответствии со статьей 74 настоящего Кодекса или банковской гарантии. Такие поручительство банка или банковская гарантия должны предусматривать обязанность банка уплатить сумму акциза и соответствующие пени в случаях непредставления налогоплательщиком в порядке и в сроки, которые установлены пунктами 7 и 7.1 статьи 198 настоящего Кодекса, документов, подтверждающих факт экспорта подакцизных товаров или ввоза в портовую особую экономическую зону подакцизных товаров, помещенных под таможенную процедуру свободной таможенной зоны, и неуплаты им акциза и (или) пеней. (в ред. Федеральных законов от 30.10.2007 N 240-ФЗ, от 27.11.2010 N 306-ФЗ)
При отсутствии поручительства банка (банковской гарантии) налогоплательщик обязан уплатить акциз в порядке, предусмотренном для операций по реализации подакцизных товаров на территории Российской Федерации.
Абзацы третий - четвертый утратили силу с 1 января 2007 года. - Федеральный закон от 26.07.2006 N 134-ФЗ.
3. При уплате акциза вследствие отсутствия у налогоплательщика поручительства банка (банковской гарантии) уплаченные суммы акциза подлежат возмещению после представления налогоплательщиком в налоговые органы документов, подтверждающих факт экспорта подакцизных товаров.
Возмещение сумм акциза производится в порядке, предусмотренном статьей 203 настоящего Кодекса.
Статья 185. Особенности налогообложения при перемещении подакцизных товаров через таможенную границу Таможенного союза (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
1. При ввозе подакцизных товаров на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, в зависимости от избранной таможенной процедуры налогообложение производится в следующем порядке: (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
1) при помещении подакцизных товаров под таможенные процедуры выпуска для внутреннего потребления, переработки для внутреннего потребления и свободной таможенной зоны, за исключением подакцизных товаров, ввезенных в портовую особую экономическую зону, акциз уплачивается в полном объеме; (пп. 1 в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
2) при помещении подакцизных товаров под таможенную процедуру реимпорта налогоплательщиком уплачиваются суммы акциза, от уплаты которых он был освобожден либо которые были ему возвращены в связи с экспортом товаров в соответствии с настоящим Кодексом, в порядке, предусмотренном таможенным законодательством Таможенного союза и законодательством Российской Федерации о таможенном деле; (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 27.11.2010 N 306-ФЗ)
3) при помещении подакцизных товаров под таможенные процедуры транзита, таможенного склада, реэкспорта, беспошлинной торговли, свободного склада, уничтожения, отказа в пользу государства и специальную таможенную процедуру, а также под таможенную процедуру свободной таможенной зоны в портовой особой экономической зоне акциз не уплачивается; (в ред. Федеральных законов от 22.07.2005 N 117-ФЗ, от 30.10.2007 N 240-ФЗ, от 27.11.2010 N 306-ФЗ, от 19.07.2011 N 245-ФЗ)
4) при помещении подакцизных товаров под таможенную процедуру переработки на таможенной
территории акциз не уплачивается при условии, что продукты переработки будут вывезены в определенный срок. При выпуске продуктов переработки для свободного обращения акциз подлежит уплате в полном объеме с учетом положений, установленных таможенным законодательством Таможенного союза и законодательством Российской Федерации о таможенном деле; (в ред. Таможенного кодекса РФ от 28.05.2003 N 61-ФЗ, Федерального закона от 27.11.2010 N 306-ФЗ)
5) при помещении подакцизных товаров под таможенную процедуру временного ввоза применяется полное или частичное освобождение от уплаты акциза в порядке, предусмотренном таможенным законодательством Таможенного союза и законодательством Российской Федерации о таможенном деле. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 27.11.2010 N 306-ФЗ)
2. При вывозе подакцизных товаров с территории Российской Федерации налогообложение производится в следующем порядке: (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
1) при вывозе товаров в таможенной процедуре экспорта за пределы территории Российской Федерации акциз не уплачивается с учетом статьи 184 настоящего Кодекса или уплаченные суммы акциза возвращаются (засчитываются) налоговыми органами Российской Федерации в порядке, предусмотренном настоящим Кодексом. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 27.11.2010 N 306-ФЗ)
Указанный в настоящем подпункте порядок налогообложения применяется также при помещении товаров под таможенную процедуру таможенного склада в целях последующего вывоза этих товаров в соответствии с таможенной процедурой экспорта, а также при помещении товаров под таможенную процедуру свободной таможенной зоны; (в ред. Федеральных законов от 22.07.2005 N 117-ФЗ, от 27.11.2010 N 306-ФЗ)
2) при вывозе товаров в таможенной процедуре реэкспорта за пределы территории Российской Федерации уплаченные при ввозе на территорию Российской Федерации суммы акциза возвращаются налогоплательщику в порядке, предусмотренном таможенным законодательством Таможенного союза и законодательством Российской Федерации о таможенном деле; (пп. 2 в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
2.1) при вывозе с территории Российской Федерации товаров в целях завершения специальной таможенной процедуры акциз не уплачивается; (пп. 2.1 введен Федеральным законом от 19.07.2011 N 245-ФЗ)
3) при вывозе подакцизных товаров с территории Российской Федерации в соответствии с иными по сравнению с указанными в подпунктах 1 - 2.1 настоящего пункта таможенными процедурами освобождение от уплаты акциза и (или) возврат уплаченных сумм акциза не производятся, если иное не предусмотрено таможенным законодательством Таможенного союза и законодательством Российской Федерации о таможенном деле. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 27.11.2010 N 306-ФЗ, от 19.07.2011 N 245-ФЗ)
3. При перемещении физическими лицами подакцизных товаров, предназначенных для личных, семейных, домашних и иных не связанных с осуществлением предпринимательской деятельности нужд, порядок уплаты акциза, подлежащего уплате в связи с перемещением товаров через таможенную границу Таможенного союза, определяется в соответствии с таможенным законодательством Таможенного союза. (в ред. Таможенного кодекса РФ от 28.05.2003 N 61-ФЗ, Федерального закона от 27.11.2010 N 306-ФЗ)
Статья 186. Особенности взимания акциза при ввозе и вывозе подакцизных товаров Таможенного союза (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
1. Взимание акциза по подакцизным товарам Таможенного союза, ввозимым на территорию Российской Федерации с территории государства - члена Таможенного союза, за исключением подакцизных товаров Таможенного союза, подлежащих в соответствии с законодательством Российской Федерации маркировке акцизными марками, осуществляется налоговыми органами.
Взимание акциза по подакцизным товарам Таможенного союза, подлежащим в соответствии с
законодательством Российской Федерации маркировке акцизными марками, ввозимым на территорию Российской Федерации с территории государства - члена Таможенного союза, осуществляется таможенными органами в порядке, установленном статьей 186.1 настоящего Кодекса. (п. 1 в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
Подтверждение права на освобождение от уплаты акцизов при вывозе подакцизных товаров с территории Российской Федерации в государства - члены Таможенного союза осуществляется в порядке, установленном Протоколом от 11.12.2009, и дополнительного порядка, утвержденного Правительством РФ, не требуется (письмо Минфина России от 14.04.2011 N 03-07-06/110).
2. При вывозе подакцизных товаров с территории Российской Федерации на территорию государств - членов Таможенного союза, указанных в пункте 1 настоящей статьи, порядок подтверждения права на освобождение от уплаты акциза устанавливается Правительством Российской Федерации, в том числе на основе международных договоров государств - членов Таможенного союза с правительствами указанных государств - членов Таможенного союза. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 27.11.2010 N 306-ФЗ)
Статья 186.1. Порядок взимания акцизов по товарам Таможенного союза, подлежащим маркировке акцизными марками, ввозимым в Российскую Федерацию с территории государства - члена Таможенного союза
(введена Федеральным законом от 27.11.2010 N 306-ФЗ)
1. Обязанность по уплате акцизов по маркированным товарам Таможенного союза, ввозимым на территорию Российской Федерации с территории государства - члена Таможенного союза, возникает со дня ввоза маркированных товаров на территорию Российской Федерации.
2. Налоговой базой для обложения акцизами являются объем, количество, иные показатели ввозимых маркированных товаров в натуральном выражении, в отношении которых установлены твердые (специфические) ставки акцизов, либо стоимость ввезенных подакцизных товаров, в отношении которых установлены адвалорные ставки акцизов, либо объем ввозимых маркированных товаров в натуральном выражении для исчисления акцизов при применении твердой (специфической) налоговой ставки и расчетная стоимость ввозимых подакцизных товаров, исчисляемая исходя из максимальных розничных цен, для исчисления акцизов при применении адвалорной (в процентах) налоговой ставки в отношении товаров, для которых установлены комбинированные ставки акциза, состоящие из твердой (специфической) и адвалорной (в процентах) ставок.
Для целей исчисления акцизов по маркированным товарам под стоимостью понимается цена сделки, подлежащая уплате поставщику за товары согласно условиям договора (контракта). Стоимостью маркированных товаров, полученных по товарообменному (бартерному) договору (контракту), а также по договору (контракту) товарного кредита, является стоимость маркированных товаров, предусмотренная договором (контрактом), при отсутствии стоимости в договоре (контракте) - стоимость, указанная в товаросопроводительных документах, при отсутствии стоимости в договоре (контракте) и товаросопроводительных документах - стоимость маркированных товаров, отраженная в бухгалтерском учете.
Расчетная стоимость маркированных товаров, в отношении которых установлены комбинированные ставки акцизов, определяется в соответствии со статьей 187.1 настоящего Кодекса.
Налоговая база для исчисления акцизов по маркированным товарам Таможенного союза, ввозимым на территорию Российской Федерации с территории государства - члена Таможенного союза, определяется на дату принятия на учет налогоплательщиком ввозимых подакцизных товаров, но не позднее даты подачи статистической декларации на маркированные товары, если статистическое декларирование по таким товарам предусмотрено таможенным законодательством Таможенного союза и законодательством Российской Федерации о таможенном деле.
3. Сумма акциза, подлежащая уплате по маркированным товарам Таможенного союза, ввозимым на территорию Российской Федерации с территории государства - члена Таможенного союза, исчисляется налогоплательщиком самостоятельно по налоговым ставкам, установленным статьей 193 настоящего Кодекса, действующим на день уплаты акциза.
4. Акциз по маркированным товарам Таможенного союза, ввозимым на территорию Российской Федерации с территории государства - члена Таможенного союза, перечисляется налогоплательщиком на счет Федерального казначейства не позднее пяти дней со дня принятия на учет ввезенных маркированных товаров.
5. Для целей уплаты акциза по маркированным товарам Таможенного союза, ввозимым на территорию Российской Федерации с территории государства - члена Таможенного союза, налогоплательщик обязан представить в таможенный орган следующие документы:
1) заявление на бумажном носителе и в электронном виде по форме, утверждаемой федеральным органом исполнительной власти, уполномоченным в области таможенного дела, в количестве экземпляров, определяемом федеральным органом исполнительной власти, уполномоченным в области таможенного дела;
2) транспортные (товаросопроводительные) документы, подтверждающие перемещение маркированных товаров с территории государства - члена Таможенного союза на территорию Российской Федерации;
3) документы, необходимые для подтверждения в отношении маркированных товаров статуса товаров Таможенного союза;
4) счета-фактуры, оформленные в соответствии с законодательством государства - члена Таможенного союза при отгрузке маркированных товаров, в случае, если их выставление (выписка) предусмотрено (предусмотрена) законодательством государства - члена Таможенного союза;
5) договоры (контракты), на основании которых приобретены маркированные товары, ввезенные на территорию Российской Федерации с территории другого государства - члена Таможенного союза;
6) информационное сообщение, представленное налогоплательщику одного государства - члена Таможенного союза налогоплательщиком другого государства - члена Таможенного союза либо налогоплательщиком государства, не являющегося членом Таможенного союза, реализующим товары, ввезенные с территории другого государства - члена Таможенного союза, подписанное руководителем (индивидуальным предпринимателем) и заверенное печатью организации, с указанием следующих сведений:
номера, идентифицирующего лицо в качестве налогоплательщика государства - члена Таможенного союза;
полного наименования налогоплательщика государства - члена Таможенного союза;
места нахождения (места жительства) налогоплательщика государства - члена Таможенного союза;
номера и даты договора (контракта) о приобретении импортируемых маркированных товаров;
номера и даты спецификации.
В случае, если налогоплательщик государства - члена Таможенного союза, у которого приобретаются товары, не является собственником реализуемых товаров (является комиссионером, поверенным, агентом), сведения представляются также в отношении собственника реализуемых маркированных товаров.
В случае представления информационного сообщения на иностранном языке обязательно наличие перевода на русский язык.
Информационное сообщение не представляется в случае, если сведения, предусмотренные настоящим подпунктом, содержатся в договоре (контракте), указанном в подпункте 5 настоящего пункта;
7) договоры (контракты) комиссии, поручения или агентский договор (контракт) (в случаях их заключения);
8) договоры (контракты), на основании которых приобретены товары, ввезенные на территорию Российской Федерации с территории другого государства - члена Таможенного союза.
6. Документы, указанные в подпунктах 2 - 8 пункта 5 настоящей статьи, могут быть представлены в виде копий, заверенных в установленном порядке.
7. В случаях неуплаты, неполной уплаты акцизов по маркированным товарам Таможенного союза, ввозимым на территорию Российской Федерации с территории государства - члена Таможенного союза, уплаты их в более поздний срок по сравнению со сроком, установленным пунктом 4 настоящей статьи, либо в случаях несоответствия данных, заявленных таможенным органам, данным, полученным в рамках обмена информацией между налоговыми и таможенными органами государств - членов Таможенного союза, таможенный орган взыскивает акцизы и пени в порядке и размерах, которые установлены законодательством Российской Федерации, а также применяет способы обеспечения уплаты таможенных платежей, пеней, установленные таможенным законодательством Таможенного союза и законодательством Российской Федерации о таможенном деле.
Статья 187. Определение налоговой базы при реализации (передаче) или получении подакцизных товаров (в ред. Федерального закона от 24.07.2002 N 110-ФЗ)
1. Налоговая база определяется отдельно по каждому виду подакцизного товара.
2. Налоговая база при реализации (передаче, признаваемой объектом налогообложения в соответствии с настоящей главой) произведенных налогоплательщиком подакцизных товаров в зависимости от установленных в отношении этих товаров налоговых ставок определяется:
1) как объем реализованных (переданных) подакцизных товаров в натуральном выражении - по подакцизным товарам, в отношении которых установлены твердые (специфические) налоговые ставки (в абсолютной сумме на единицу измерения);
2) как стоимость реализованных (переданных) подакцизных товаров, исчисленная исходя из цен, определяемых с учетом положений статьи 105.3 настоящего Кодекса, без учета акциза, налога на добавленную стоимость - по подакцизным товарам, в отношении которых установлены адвалорные (в процентах) налоговые ставки; (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 07.07.2003 N 117-ФЗ, от 18.07.2011 N 227-ФЗ)
3) как стоимость переданных подакцизных товаров, исчисленная исходя из средних цен реализации, действовавших в предыдущем налоговом периоде, а при их отсутствии исходя из рыночных цен без учета акциза, налога на добавленную стоимость - по подакцизным товарам, в отношении которых установлены адвалорные (в процентах) налоговые ставки. В аналогичном порядке определяется налоговая база по подакцизным товарам, в отношении которых установлены адвалорные (в процентах) налоговые ставки, при их реализации на безвозмездной основе, при совершении товарообменных (бартерных) операций, а также при передаче подакцизных товаров по соглашению о предоставлении отступного или новации и передаче подакцизных товаров при натуральной оплате труда; (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 07.07.2003 N 117-ФЗ)
4) как объем реализованных (переданных) подакцизных товаров в натуральном выражении для исчисления акциза при применении твердой (специфической) налоговой ставки и как расчетная стоимость реализованных (переданных) подакцизных товаров, исчисляемая исходя из максимальных розничных цен для исчисления акциза при применении адвалорной (в процентах) налоговой ставки - по подакцизным товарам, в отношении которых установлены комбинированные налоговые ставки, состоящие из твердой (специфической) и адвалорной (в процентах) налоговых ставок. Расчетная стоимость табачных изделий, в отношении которых установлены комбинированные налоговые ставки, определяется в соответствии со статьей 187.1 настоящего Кодекса. (пп. 4 введен Федеральным законом от 26.07.2006 N 134-ФЗ)
3. Утратил силу с 1 января 2007 года. - Федеральный закон от 26.07.2006 N 134-ФЗ.
4. Налоговая база при продаже конфискованных и (или) бесхозяйных подакцизных товаров, подакцизных товаров, от которых произошел отказ в пользу государства и которые подлежат обращению в
государственную и (или) муниципальную собственность, определяется в соответствии с подпунктами 1 и 2 пункта 2 настоящей статьи. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 24.07.2002 N 110-ФЗ, от 26.07.2006 N 134-ФЗ)
4. Исключен. - Федеральный закон от 24.07.2002 N 110-ФЗ.
5. При определении налоговой базы выручка налогоплательщика, полученная в иностранной валюте, пересчитывается в валюту Российской Федерации по курсу Центрального банка Российской Федерации, действующему на дату реализации подакцизных товаров. (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
6. Не включаются в налоговую базу полученные налогоплательщиком средства, не связанные с реализацией подакцизных товаров.
7. Налоговая база по объекту налогообложения, указанному в подпункте 20 пункта 1 статьи 182 настоящего Кодекса, определяется как объем полученного денатурированного этилового спирта в натуральном выражении. (п. 7 введен Федеральным законом от 21.07.2005 N 107-ФЗ)
8. Налоговая база по объекту налогообложения, указанному в подпункте 21 пункта 1 статьи 182 настоящего Кодекса, определяется как объем полученного прямогонного бензина в натуральном выражении. (п. 8 введен Федеральным законом от 26.07.2006 N 134-ФЗ)
Статья 187.1. Порядок определения расчетной стоимости табачных изделий, в отношении которых установлены комбинированные налоговые ставки
(введена Федеральным законом от 26.07.2006 N 134-ФЗ)
До 1 июля 2007 года расчетная стоимость сигарет без фильтра и папирос определялась на основании максимальных розничных цен, указанных в уведомлении, предусмотренном пунктом 3 статьи 187.1.
По подакцизным товарам, в отношении которых установлены комбинированные налоговые ставки, ввезенным на таможенную территорию Российской Федерации до 31 декабря 2006 года включительно, не содержащим информации о максимальных розничных ценах, месяце и годе изготовления на упаковке и не находящимся в свободном обращении на 1 января 2007 года, расчетная стоимость определяется на основании максимальных розничных цен, указанных в уведомлении, предусмотренном пунктом 3 статьи 187.1.
1. Расчетной стоимостью признается произведение максимальной розничной цены, указанной на единице потребительской упаковки (пачке) табачных изделий, и количества единиц потребительской упаковки (пачек) табачных изделий, реализованных (переданных) в течение отчетного налогового периода или ввозимых на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией. (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
2. Максимальная розничная цена представляет собой цену, выше которой единица потребительской упаковки (пачка) табачных изделий не может быть реализована потребителям предприятиями розничной торговли, общественного питания, сферы услуг, а также индивидуальными предпринимателями. Максимальная розничная цена устанавливается налогоплательщиком самостоятельно на единицу потребительской упаковки (пачку) табачных изделий отдельно по каждой марке (каждому наименованию) табачных изделий.
Под маркой (наименованием) в целях настоящей главы понимается ассортиментная позиция табачных изделий, отличающаяся от других марок (наименований) одним или несколькими из следующих признаков - индивидуализированным обозначением (названием), присвоенным производителем или лицензиаром, рецептурой, размерами, наличием или отсутствием фильтра, упаковкой. (п. 2 в ред. Федерального закона от 22.07.2008 N 142-ФЗ)
3. Налогоплательщик обязан подать в налоговый орган по месту учета (таможенный орган по месту
оформления подакцизных товаров) уведомление о максимальных розничных ценах (далее - уведомление) по каждой марке (каждому наименованию) табачных изделий не позднее чем за 10 календарных дней до начала календарного месяца, начиная с которого будут наноситься указанные в уведомлении максимальные розничные цены. Форма уведомления устанавливается Министерством финансов Российской Федерации. (в ред. Федеральных законов от 16.05.2007 N 75-ФЗ, от 27.07.2010 N 229-ФЗ)
Информация о максимальных розничных ценах, указанная в уведомлениях, поступающих в налоговые органы (таможенные органы), подлежит опубликованию в электронно-цифровой форме в информационной системе общего пользования федерального органа исполнительной власти, уполномоченного по контролю и надзору в области налогов и сборов (федерального органа исполнительной власти, уполномоченного в области таможенного дела). Указанная информация должна быть опубликована соответствующим федеральным органом исполнительной власти и находиться в открытом доступе до начала календарного месяца, с которого будут применяться указанные в уведомлении максимальные розничные цены, но не ранее дня, следующего за последней датой подачи уведомления, указанной в абзаце первом настоящей части. Размещение информации, содержащейся в уведомлении, в информационной системе общего пользования осуществляется в порядке, определенном соответствующим федеральным органом исполнительной власти. (абзац введен Федеральным законом от 28.11.2011 N 338-ФЗ)
4. Максимальные розничные цены, заявленные в уведомлении, указанном в пункте 3 настоящей статьи, а также сведения о месяце и годе изготовления табачных изделий подлежат нанесению на каждую единицу потребительской упаковки (пачку) табачных изделий, произведенную в течение срока действия уведомления (за исключением табачных изделий, не подлежащих налогообложению или освобождаемых от налогообложения в соответствии со статьей 185 настоящего Кодекса). Производство в течение срока действия уведомления одной марки (одного наименования) табачных изделий с нанесением максимальной розничной цены, отличной от максимальной розничной цены, указанной в уведомлении, не допускается.
5. Максимальные розничные цены, заявленные в уведомлении, указанном в пункте 3 настоящей статьи, а также сведения о месяце и годе изготовления табачных изделий подлежат нанесению на каждую единицу потребительской упаковки (пачку) табачных изделий начиная с 1-го числа месяца, следующего за датой подачи уведомления, и действуют не менее одного календарного месяца. Налогоплательщик имеет право изменить максимальную розничную цену на все марки (наименования) или несколько марок (наименований) табачных изделий путем подачи следующего уведомления в соответствии с пунктом 3 настоящей статьи. Максимальные розничные цены, указанные в следующем уведомлении, подлежат нанесению на каждую единицу потребительской упаковки (пачку) табачных изделий начиная с 1-го числа месяца, следующего за датой подачи уведомления, но не ранее истечения минимального срока действия предыдущего уведомления.
6. В случае если, в течение одного налогового периода налогоплательщиком осуществляется реализация (передача) табачных изделий одной марки (одного наименования) с разными максимальными розничными ценами, указанными на единице потребительской упаковки (пачке), расчетная стоимость определяется как произведение каждой максимальной розничной цены, указанной на единице потребительской упаковки (пачке) табачных изделий, и количества реализованных единиц потребительской упаковки (пачек), на которых указана соответствующая максимальная розничная цена.
7. При декларировании налогоплательщиком табачных изделий одной марки (одного наименования), ввозимых на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, с разными максимальными розничными ценами, указанными на единице потребительской упаковки (пачке) табачных изделий, расчетная стоимость определяется как произведение каждой максимальной розничной цены, указанной на единице потребительской упаковки (пачке) табачных изделий, и количества ввозимых единиц потребительской упаковки (пачек), на которых указаны соответствующие максимальные розничные цены. (п. 7 введен Федеральным законом от 16.05.2007 N 75-ФЗ, в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
Статья 188. Утратила силу. - Федеральный закон от 07.07.2003 N 117-ФЗ.
Статья 189. Увеличение налоговой базы при реализации подакцизных товаров
(в ред. Федерального закона от 07.07.2003 N 117-ФЗ)
1. Налоговая база, определенная в соответствии со статьями 187 - 188 настоящего Кодекса, увеличивается на суммы, полученные за реализованные подакцизные товары в виде финансовой помощи, авансовых или иных платежей, полученных в счет оплаты предстоящих поставок подакцизных товаров, дата реализации которых определяется в соответствии с пунктом 2 статьи 195 настоящего Кодекса, на пополнение фондов специального назначения, в счет увеличения доходов, в виде процента (дисконта) по векселям, процента по товарному кредиту либо иначе связанные с оплатой реализованных подакцизных товаров. (в ред. Федеральных законов от 07.08.2001 N 118-ФЗ, от 07.07.2003 N 117-ФЗ, от 26.07.2006 N 134-ФЗ)
2. Положения пункта 1 настоящей статьи применяются к операциям по реализации подакцизных товаров, в отношении которых установлены адвалорные (в процентах) налоговые ставки. (в ред. Федерального закона от 07.07.2003 N 117-ФЗ)
3. Указанные в настоящей статье суммы, полученные в иностранной валюте, пересчитываются в валюту Российской Федерации по курсу Центрального банка Российской Федерации, действующему на дату их фактического получения.
Статья 190. Особенности определения налоговой базы при совершении операций с подакцизными товарами с использованием различных налоговых ставок
(в ред. Федерального закона от 24.07.2002 N 110-ФЗ (ред. 31.12.2002))
1. В отношении подакцизных товаров, для которых установлены различные налоговые ставки, налоговая база определяется применительно к каждой налоговой ставке.
2. В случае, если налогоплательщик не ведет раздельного учета налоговой базы в отношении подакцизных товаров, предусмотренных пунктом 1 настоящей статьи, определяется единая налоговая база по всем совершаемым с указанными товарами операциям, признаваемым объектом налогообложения акцизами в соответствии со статьей 182 настоящего Кодекса.
Суммы, указанные в пункте 1 статьи 189 настоящего Кодекса, включаются в единую налоговую базу, определяемую по операциям, признаваемым объектом налогообложения акцизами, совершаемым с подакцизными товарами, указанными в пункте 2 статьи 189 настоящего Кодекса. (п. 2 в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
Статья 191. Определение налоговой базы при ввозе подакцизных товаров на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
1. При ввозе подакцизных товаров (с учетом положений статьи 185 настоящего Кодекса) на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, налоговая база определяется: (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
1) по подакцизным товарам, в отношении которых установлены твердые (специфические) налоговые ставки (в абсолютной сумме на единицу измерения) - как объем ввозимых подакцизных товаров в натуральном выражении;
2) по подакцизным товарам, в отношении которых установлены адвалорные (в процентах) налоговые ставки, как сумма:
их таможенной стоимости;
подлежащей уплате таможенной пошлины;
3) по подакцизным товарам, в отношении которых установлены комбинированные налоговые ставки, состоящие из твердой (специфической) и адвалорной (в процентах) налоговых ставок, - как объем ввозимых подакцизных товаров в натуральном выражении для исчисления акциза при применении твердой
(специфической) налоговой ставки и как расчетная стоимость ввозимых подакцизных товаров, исчисляемая исходя из максимальных розничных цен, для исчисления акциза при применении адвалорной (в процентах) налоговой ставки. Расчетная стоимость подакцизных товаров, в отношении которых установлены комбинированные ставки акциза, определяется в соответствии со статьей 187.1 настоящего Кодекса. (пп. 3 введен Федеральным законом от 26.07.2006 N 134-ФЗ)
До введения в действие соответствующих глав части второй Налогового кодекса в пункте 2 статьи 191 ссылки на положения части второй Налогового кодекса приравниваются к ссылкам на действующие федеральные законы о конкретных налогах и сборах (статья 28 Федерального закона от 05.08.2000 N 118-ФЗ).
2. Таможенная стоимость подакцизных товаров, а также подлежащая уплате таможенная пошлина определяются в соответствии с настоящим Кодексом. (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
3. Налоговая база определяется отдельно по каждой ввозимой на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, партии подакцизных товаров. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 27.11.2010 N 306-ФЗ)
Если в составе одной партии ввозимых на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, подакцизных товаров присутствуют подакцизные товары, ввоз которых облагается по разным налоговым ставкам, налоговая база определяется отдельно в отношении каждой группы указанных товаров. В аналогичном порядке налоговая база определяется также в случае, если в составе партии ввозимых на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, подакцизных товаров присутствуют подакцизные товары, ранее вывезенные с территории Российской Федерации в соответствии с таможенной процедурой переработки вне таможенной территории. (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
4. При ввозе на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, подакцизных товаров в качестве продуктов переработки вне таможенной территории налоговая база определяется в соответствии с положениями настоящей статьи. (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
5. Налоговая база при ввозе российских товаров, помещенных под таможенную процедуру свободной таможенной зоны, на остальную часть территории Российской Федерации и иные территории, находящиеся под ее юрисдикцией, либо при передаче их на территории особой экономической зоны лицам, не являющимся резидентами такой зоны, определяется в соответствии со статьей 187 настоящего Кодекса. (п. 5 введен Федеральным законом от 22.07.2005 N 117-ФЗ, в ред. Федеральных законов от 30.10.2007 N 240-ФЗ, от 27.11.2010 N 306-ФЗ)
Статья 192. Налоговый период
(в ред. Федерального закона от 24.07.2002 N 110-ФЗ)
Налоговым периодом признается календарный месяц.
Статья 193. Налоговые ставки
1. Налогообложение подакцизных товаров с 1 января 2012 года по 31 декабря 2014 года осуществляется по следующим налоговым ставкам:
┌─────────────────┬─────────────────────────────────────────────────────────────┐
│ Виды │ Налоговая ставка (в процентах │
│ подакцизных │ и (или) рублях за единицу измерения) │
│ товаров ├──────────────┬───────────────┬───────────────┬──────────────┤
│ │ с 1 января │ с 1 июля │ с 1 января │ с 1 января │
│ │ по 30 июня │ по 31 декабря │ по 31 декабря │по 31 декабря │
│ │ 2012 года │ 2012 года │ 2013 года │ 2014 года │
│ │ включительно │ включительно │ включительно │ включительно │
├─────────────────┼──────────────┼───────────────┼───────────────┼──────────────┤
│ 1 │ 2 │ 3 │ 4 │ 5 │
└─────────────────┴──────────────┴───────────────┴───────────────┴──────────────┘
Спиртосодержащая 0 рублей за 0 рублей за 1 0 рублей за 0 рублей за
парфюмерно- 1 литр литр безводного 1 литр 1 литр
косметическая безводного этилового безводного безводного
продукция в этилового спирта, этилового этилового
металлической спирта, содержащегося в спирта, спирта,
аэрозольной содержащегося подакцизном содержащегося содержащегося
упаковке в подакцизном товаре в подакцизном в подакцизном
товаре товаре товаре
Спиртосодержащая 0 рублей за 0 рублей за 1 0 рублей за 0 рублей за
продукция 1 литр литр безводного 1 литр 1 литр
бытовой химии в безводного этилового безводного безводного
металлической этилового спирта, этилового этилового
аэрозольной спирта, содержащегося в спирта, спирта,
упаковке содержащегося подакцизном содержащегося содержащегося
в подакцизном товаре в подакцизном в подакцизном
товаре товаре товаре
Спиртосодержащая 230 рублей за 270 рублей за 1 320 рублей за 400 рублей за
продукция (за 1 литр литр безводного 1 литр 1 литр
исключением безводного этилового безводного безводного
спиртосодержащей этилового спирта, этилового этилового
парфюмерно- спирта, содержащегося в спирта, спирта,
косметической содержащегося подакцизном содержащегося содержащегося
продукции в в подакцизном товаре в подакцизном в подакцизном
металлической товаре товаре товаре
аэрозольной
упаковке и
спиртосодержащей
продукции
бытовой химии в
металлической
аэрозольной
упаковке)
Табак трубочный, 610 680 1 000 рублей 1 500
курительный, рублей за рублей за 1 кг за 1 кг рублей за 1 кг
жевательный, 1 кг
сосательный,
насвай,
нюхательный,
кальянный (за
исключением
табака,
используемого в
качестве сырья
для производства
табачной
продукции)
Сигары 36 рублей за 40 рублей за 1 58 рублей за 1 85 рублей за 1
1 штуку штуку штуку штуку
Сигариллы 530 рублей за 590 рублей 870 рублей за 1 280 рублей
(сигариты), 1 000 штук за 1 000 штук 1 000 штук за 1 000 штук
биди, кретек
Сигареты, 360 рублей за 390 рублей за 550 рублей за 800 рублей
папиросы 1 000 штук + 1 000 штук + 1 000 штук + 8 за 1 000 штук
7,5 процента 7,5 процента процентов + 8,5 процента
расчетной расчетной расчетной расчетной
стоимости, стоимости, стоимости, стоимости,
исчисляемой исчисляемой исчисляемой исчисляемой
исходя из исходя из исходя из исходя из
максимальной максимальной максимальной максимальной
розничной розничной цены, розничной розничной
цены, но не но не менее 510 цены, но не цены, но не
менее 460 рублей за менее 730 менее 1 040
рублей за 1 000 штук рублей за рублей за
1 000 штук 1 000 штук 1 000 штук
Автомобили 0 рублей за 0 рублей за 0 рублей за 0 рублей за
легковые с 0,75 кВт (1 0,75 кВт (1 0,75 кВт (1 0,75 кВт (1
мощностью л.с.) л.с.) л.с.) л.с.)
двигателя до
67,5 кВт (90
л.с.)
включительно
Автомобили 29 рублей за 29 рублей за 31 рубль за 34 рубля за
легковые с 0,75 кВт (1 0,75 кВт (1 0,75 кВт (1 0,75 кВт (1
мощностью л.с.) л.с.) л.с.) л.с.)
двигателя свыше
67,5 кВт (90
л.с.) и до 112,5
кВт (150 л.с.)
включительно
Автомобили 285 рублей за 285 рублей за 302 рубля за 332 рубля за
легковые с 0,75 кВт (1 0,75 кВт (1 0,75 кВт (1 0,75 кВт (1
мощностью л.с.) л.с.) л.с.) л.с.)
двигателя свыше
112,5 кВт (150
л.с.), мотоциклы
с мощностью
двигателя свыше
112,5 кВт (150
л.с.)
Автомобильный
бензин:
не 7 725 8 225 10 100 11 110
соответствующий рублей за рублей за рублей за рублей за
классу 3, или 1 тонну 1 тонну 1 тонну 1 тонну
классу 4, или
классу 5
класса 3 7 382 7 882 9 750 10 725
рубля за рубля за рублей за рублей за
1 тонну 1 тонну 1 тонну 1 тонну
класса 4 6 822 6 822 8 560 9 416
рубля за рубля за рублей за рублей за
1 тонну 1 тонну 1 тонну 1 тонну
класса 5 6 822 5 143 5 143 5 657
рубля за рубля за рубля за рублей за
1 тонну 1 тонну 1 тонну 1 тонну
Дизельное
топливо:
не 4 098 4 300 5 860 6 446
соответствующее рублей за рублей за рублей за рублей за
классу 3, или 1 тонну 1 тонну 1 тонну 1 тонну
классу 4, или
классу 5
класса 3 3 814 4 300 5 860 6 446
рублей за рублей за рублей за рублей за
1 тонну 1 тонну 1 тонну 1 тонну
класса 4 3 562 3 562 4 934 5 427
рубля за рубля за рубля за рублей за
1 тонну 1 тонну 1 тонну 1 тонну
класса 5 3 562 2 962 4 334 4 767
рубля за рубля за рубля за рублей за
1 тонну 1 тонну 1 тонну 1 тонну
Моторные масла 6 072 6 072 7 509 8 260
для дизельных и рубля за рубля за рублей за рублей за
(или) 1 тонну 1 тонну 1 тонну 1 тонну
карбюраторных
(инжекторных)
двигателей
Прямогонный 7 824 7 824 9 617 10 579
бензин рубля за рубля за рублей за рублей за
1 тонну 1 тонну 1 тонну 1 тонну
─────────────────────────────────────────────────────────────────────────────────
Налогообложение этилового спирта из всех видов сырья, спирта коньячного, а также алкогольной продукции с 1 января 2012 года по 30 июня 2012 года включительно осуществляется по следующим налоговым ставкам:
┌────────────────────────────────────┬────────────────────────────────────┐
│ Виды подакцизных товаров │ Налоговая ставка (в процентах │
│ │и (или) рублях за единицу измерения)│
├────────────────────────────────────┼────────────────────────────────────┤
│ 1 │ 2 │
└────────────────────────────────────┴────────────────────────────────────┘
Этиловый спирт из всех видов сырья,
спирт коньячный:
реализуемые организациям, 0 рублей за 1литр безводного
осуществляющим производство этилового спирта, содержащегося в
спиртосодержащей парфюмерно- подакцизном товаре
косметической продукции в
металлической аэрозольной упаковке
и (или) спиртосодержащей продукции
бытовой химии в металлической
аэрозольной упаковке, и
организациям, уплачивающим
авансовый платеж акциза (за
исключением этилового спирта и
спирта коньячного, ввозимых на
территорию Российской Федерации),
и (или) передаваемые при
совершении операций, признаваемых
объектом налогообложения акцизами
в соответствии с подпунктом 22
пункта 1 статьи 182 настоящего
Кодекса, и (или) реализуемые
(или передаваемые производителями
в структуре одной организации) для
производства товаров, не
признаваемых подакцизными в
соответствии с подпунктом 2 пункта
1 статьи 181 настоящего Кодекса;
реализуемые организациям, не 37 рублей за 1 литр безводного
уплачивающим авансовый платеж этилового спирта, содержащегося в
акциза (в том числе ввозимые на подакцизном товаре
территорию Российской Федерации),
и (или) передаваемые в структуре
одной организации при совершении
налогоплательщиком операций,
признаваемых объектом
налогообложения акцизами, за
исключением операций,
предусмотренных подпунктом 22
пункта 1 статьи 182 настоящего
Кодекса, а также за исключением
этилового спирта и (или) спирта
коньячного, реализуемых (или
передаваемых производителями в
структуре одной организации) для
производства товаров, не
признаваемых подакцизными в
соответствии с подпунктом 2 пункта
1 статьи 181 настоящего Кодекса, и
этилового спирта, реализуемого
организациям, осуществляющим
производство спиртосодержащей
парфюмерно-косметической продукции
в металлической аэрозольной
упаковке и (или) спиртосодержащей
продукции бытовой химии в
металлической аэрозольной упаковке
Алкогольная продукция с объемной 254 рубля за 1 литр безводного
долей этилового спирта свыше 9 этилового спирта, содержащегося в
процентов, в том числе напитки, подакцизном товаре
изготавливаемые на основе пива,
произведенные с добавлением
этилового спирта (за исключением
пива, вин натуральных, в том числе
шампанских, игристых, газированных,
шипучих, натуральных напитков с
объемной долей этилового спирта не
более 6 процентов объема готовой
продукции, изготовленных из
виноматериалов, произведенных без
добавления этилового спирта)
Алкогольная продукция с объемной 230 рублей за 1 литр безводного
долей этилового спирта до 9 этилового спирта, содержащегося в
процентов включительно, в том числе подакцизном товаре
напитки, изготавливаемые на основе
пива, произведенные с добавлением
этилового спирта (за исключением
пива, вин натуральных, в том числе
шампанских, игристых, газированных,
шипучих, натуральных напитков с
объемной долей этилового спирта не
более 6 процентов объема готовой
продукции, изготовленных из
виноматериалов, произведенных без
добавления этилового спирта)
Вина натуральные (за исключением 6 рублей за 1 литр
шампанских, игристых, газированных,
шипучих), натуральные напитки с
объемной долей этилового спирта не
более 6 процентов объема готовой
продукции, изготовленные из
виноматериалов, произведенных без
добавления этилового спирта
Вина шампанские, игристые, 22 рубля за 1 литр
газированные, шипучие
Пиво с нормативным 0 рублей за 1 литр
(стандартизированным) содержанием
объемной доли этилового спирта до
0,5 процента включительно
Пиво с нормативным 12 рублей за 1 литр
(стандартизированным) содержанием
объемной доли этилового спирта
свыше 0,5 процента и до 8,6
процента включительно, а также
напитки, изготавливаемые на основе
пива, произведенные без добавления
этилового спирта
Пиво с нормативным 21 рубль за 1 литр.
(стандартизированным) содержанием
объемной доли этилового спирта
свыше 8,6 процента
───────────────────────────────────────────────────────────────────────────
Налогообложение этилового спирта, а также алкогольной продукции с 1 июля 2012 года по 31 декабря 2014 года включительно осуществляется по следующим налоговым ставкам:
┌──────────────────────┬──────────────────────────────────────────────────┐
│ Виды подакцизных │ Налоговая ставка (в процентах │
│ товаров │ и (или) рублях за единицу измерения) │
│ ├───────────────┬─────────────────┬────────────────┤
│ │ с 1 июля │ с 1 января │ с 1 января │
│ │ по 31 декабря │ по 31 декабря │ по 31 декабря │
│ │ 2012 года │ 2013 года │ 2014 года │
│ │ включительно │ включительно │ включительно │
├──────────────────────┼───────────────┼─────────────────┼────────────────┤
│ 1 │ 2 │ 3 │ 4 │
└──────────────────────┴───────────────┴─────────────────┴────────────────┘
Этиловый спирт,
произведенный из
пищевого или
непищевого сырья, в
том числе
денатурированный
этиловый спирт, спирт-
сырец, дистилляты
винный, виноградный,
плодовый, коньячный,
кальвадосный,
висковый:
реализуемый 0 рублей за 1 0 рублей за 1 0 рублей за 1
организациям, литр безводного литр безводного литр безводного
осуществляющим этилового этилового спирта, этилового
производство спирта, содержащегося в спирта,
спиртосодержащей содержащегося подакцизном содержащегося в
парфюмерно- в подакцизном товаре подакцизном
косметической товаре товаре
продукции в
металлической
аэрозольной упаковке
и (или)
спиртосодержащей
продукции бытовой
химии в металлической
аэрозольной упаковке,
и организациям,
уплачивающим
авансовый платеж
акциза (за
исключением этилового
спирта, ввозимого на
территорию Российской
Федерации), и (или)
передаваемый при
совершении операций,
признаваемых объектом
налогообложения
акцизами в
соответствии с
подпунктом 22 пункта
1 статьи 182
настоящего Кодекса, и
(или) реализуемый
(или передаваемый
производителями в
структуре одной
организации) для
производства товаров,
не признаваемых
подакцизными в
соответствии с
подпунктом 2 пункта 1
статьи 181 настоящего
Кодекса;
реализуемый 44 рубля 59 рублей 74 рубля
организациям, не за 1 литр за 1 литр за 1 литр
уплачивающим безводного безводного безводного
авансовый платеж этилового этилового спирта, этилового
акциза (в том числе спирта, содержащегося в спирта,
ввозимый на содержащегося подакцизном содержащегося в
территорию Российской в подакцизном товаре подакцизном
Федерации), и (или) товаре товаре
передаваемый в
структуре одной
организации при
совершении
налогоплательщиком
операций,
признаваемых объектом
налогообложения
акцизами, за
исключением операций,
предусмотренных
подпунктом 22 пункта
1 статьи 182
настоящего Кодекса, а
также за исключением
этилового спирта,
реализуемого (или
передаваемого
производителями в
структуре одной
организации) для
производства товаров,
не признаваемых
подакцизными в
соответствии с
подпунктом 2 пункта 1
статьи 181 настоящего
Кодекса, и этилового
спирта, реализуемого
организациям,
осуществляющим
производство
спиртосодержащей
парфюмерно-
косметической
продукции в
металлической
аэрозольной упаковке
и (или)
спиртосодержащей
продукции бытовой
химии в металлической
аэрозольной упаковке
Алкогольная продукция 300 рублей 400 рублей 500 рублей
с объемной долей за 1 литр за 1 литр за 1 литр
этилового спирта свыше безводного безводного безводного
9 процентов (за этилового этилового спирта, этилового
исключением пива, вин, спирта, содержащегося в спирта,
фруктовых вин, содержащегося подакцизном содержащегося в
игристых вин в подакцизном товаре подакцизном
(шампанских), винных товаре товаре
напитков,
изготавливаемых без
добавления
ректификованного
этилового спирта,
произведенного из
пищевого сырья, и
(или) спиртованных
виноградного или иного
фруктового сусла, и
(или) винного
дистиллята, и (или)
фруктового дистиллята)
Алкогольная продукция 270 рублей за 320 рублей за 1 400 рублей за 1
с объемной долей 1 литр литр безводного литр безводного
этилового спирта до 9 безводного этилового спирта, этилового
процентов включительно этилового содержащегося в спирта,
(за исключением пива, спирта, подакцизном содержащегося в
напитков, содержащегося товаре подакцизном
изготавливаемых на в подакцизном товаре
основе пива, вин, товаре
фруктовых вин,
игристых вин
(шампанских), винных
напитков,
изготавливаемых без
добавления
ректификованного
этилового спирта,
произведенного из
пищевого сырья, и
(или) спиртованных
виноградного или иного
фруктового сусла, и
(или) винного
дистиллята, и (или)
фруктового дистиллята)
Вина, фруктовые вина 6 рублей 7 рублей 8 рублей
(за исключением за 1 литр за 1 литр за 1 литр
игристых вин
(шампанских), винные
напитки,
изготавливаемые без
добавления
ректификованного
этилового спирта,
произведенного из
пищевого сырья, и
(или) спиртованных
виноградного или иного
фруктового сусла, и
(или) винного
дистиллята, и (или)
фруктового дистиллята
Игристые вина 22 рубля 24 рубля 25 рублей
(шампанские) за 1 литр за 1 литр за 1 литр
Пиво с нормативным 0 рублей 0 рублей 0 рублей
(стандартизированным) за 1 литр за 1 литр за 1 литр
содержанием объемной
доли этилового спирта
до 0,5 процента
включительно
Пиво с нормативным 12 рублей 15 рублей 18 рублей
(стандартизированным) за 1 литр за 1 литр за 1 литр
содержанием объемной
доли этилового спирта
свыше 0,5 процента и
до 8,6 процента
включительно, напитки,
изготавливаемые на
основе пива
Пиво с нормативным 21 рубль 26 рублей 31 рубль
(стандартизированным) за 1 литр за 1 литр за 1 литр
содержанием объемной
доли этилового спирта
свыше 8,6 процента
───────────────────────────────────────────────────────────────────────────
(п. 1 в ред. Федерального закона от 28.11.2011 N 338-ФЗ)
2 - 3. Утратили силу. - Федеральный закон от 21.07.2005 N 107-ФЗ.
4. Ставка акциза в размере 0 рублей за 1 литр безводного этилового спирта, содержащегося в подакцизном товаре, в отношении спирта этилового и (или) спирта коньячного применяется при реализации налогоплательщиком указанных подакцизных товаров лицам, представившим извещения об уплате покупателем - производителем алкогольной и (или) подакцизной спиртосодержащей продукции (за исключением спиртосодержащей парфюмерно-косметической продукции в металлической аэрозольной упаковке и спиртосодержащей продукции бытовой химии в металлической аэрозольной упаковке) предусмотренного пунктом 8 статьи 194 настоящего Кодекса авансового платежа акциза (далее - извещение об уплате авансового платежа акциза) с отметкой налогового органа по месту учета покупателя об уплате авансового платежа акциза либо извещения об освобождении от уплаты авансового платежа акциза при представлении покупателем спирта этилового и (или) спирта коньячного предусмотренной пунктом 11 статьи 204 настоящего Кодекса банковской гарантии (далее - извещение об освобождении от уплаты авансового платежа акциза) с отметкой налогового органа по месту учета указанного покупателя об освобождении от уплаты авансового платежа акциза.
Ставка акциза в размере 0 рублей за 1 литр безводного этилового спирта, содержащегося в подакцизном товаре, на спирт этиловый и (или) спирт коньячный применяется при передаче произведенного спирта этилового, в том числе этилового спирта-сырца, для производства ректификованного этилового спирта и (или) при передаче спирта коньячного в структуре одной организации для дальнейшего производства алкогольной и (или) подакцизной спиртосодержащей продукции при представлении налогоплательщиком в налоговый орган по месту учета в соответствии с пунктом 7 статьи 204 настоящего Кодекса извещения об уплате авансового платежа акциза, а также иных документов либо в соответствии с пунктом 11 статьи 204 настоящего Кодекса банковской гарантии и извещения об
освобождении от уплаты авансового платежа акциза. (п. 4 введен Федеральным законом от 27.11.2010 N 306-ФЗ)
Статья 194. Порядок исчисления акциза и авансового платежа акциза (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 27.11.2010 N 306-ФЗ)
1. Сумма акциза по подакцизным товарам (в том числе при ввозе на территорию Российской Федерации), в отношении которых установлены твердые (специфические) налоговые ставки, исчисляется как произведение соответствующей налоговой ставки и налоговой базы, исчисленной в соответствии со статьями 187 - 191 настоящего Кодекса. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 08.08.2001 N 126-ФЗ)
2. Сумма акциза по подакцизным товарам (в том числе ввозимым на территорию Российской Федерации), в отношении которых установлены адвалорные (в процентах) налоговые ставки, исчисляется как соответствующая налоговой ставке процентная доля налоговой базы, определенной в соответствии со статьями 187 - 191 настоящего Кодекса. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 24.07.2002 N 110-ФЗ, от 07.07.2003 N 117-ФЗ)
3. Сумма акциза по подакцизным товарам (в том числе ввозимым на территорию Российской Федерации), в отношении которых установлены комбинированные налоговые ставки (состоящие из твердой (специфической) и адвалорной (в процентах) налоговых ставок), исчисляется как сумма, полученная в результате сложения сумм акциза, исчисленных как произведение твердой (специфической) налоговой ставки и объема реализованных (переданных, ввозимых) подакцизных товаров в натуральном выражении и как соответствующая адвалорной (в процентах) налоговой ставке процентная доля максимальной розничной цены таких товаров. (п. 3 введен Федеральным законом от 24.07.2002 N 110-ФЗ, в ред. Федеральных законов от 07.07.2003 N 117-ФЗ, от 26.07.2006 N 134-ФЗ)
4. Общая сумма акциза при совершении операций с подакцизными товарами, признаваемыми в соответствии с настоящей главой объектом налогообложения, представляет собой сумму, полученную в результате сложения сумм акциза, исчисленных в соответствии с пунктами 1 и 2 настоящей статьи для каждого вида подакцизного товара, облагаемых акцизом по разным налоговым ставкам. Общая сумма акциза при совершении операций с подакцизными нефтепродуктами, признаваемыми в соответствии с настоящей главой объектом налогообложения, определяется отдельно от суммы акциза по другим подакцизным товарам. (п. 4 в ред. Федерального закона от 24.07.2002 N 110-ФЗ (ред. 31.12.2002))
5. Сумма акциза по подакцизным товарам исчисляется по итогам каждого налогового периода применительно ко всем операциям по реализации подакцизных товаров, дата реализации (передачи) которых относится к соответствующему налоговому периоду, а также с учетом всех изменений, увеличивающих или уменьшающих налоговую базу в соответствующем налоговом периоде. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 24.07.2002 N 110-ФЗ, от 07.07.2003 N 117-ФЗ)
6. Сумма акциза при ввозе на территорию Российской Федерации нескольких видов подакцизных товаров, облагаемых акцизом по разным налоговым ставкам, представляет собой сумму, полученную в результате сложения сумм акциза, исчисленных для каждого вида этих товаров в соответствии с пунктами 1 - 3 настоящей статьи. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 24.07.2002 N 110-ФЗ, от 26.07.2006 N 134-ФЗ)
7. Если налогоплательщик не ведет раздельного учета налоговой базы в отношении подакцизных товаров, указанных в пункте 1 статьи 190 настоящего Кодекса, сумма акциза по подакцизным товарам определяется исходя из максимальной из применяемых налогоплательщиком налоговой ставки от единой налоговой базы, определенной по всем облагаемым акцизом операциям. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 27.11.2010 N 306-ФЗ)
8. Организации, осуществляющие на территории Российской Федерации производство алкогольной продукции (за исключением вин натуральных, в том числе шампанских, игристых, газированных, шипучих, натуральных напитков с объемной долей этилового спирта не более 6 процентов объема готовой продукции, изготовленных из виноматериалов, произведенных без добавления этилового спирта) и (или)
подакцизной спиртосодержащей продукции, обязаны уплачивать в бюджет авансовый платеж акциза по алкогольной и (или) спиртосодержащей продукции (далее - авансовый платеж акциза), если иное не предусмотрено настоящим пунктом.
Организации, осуществляющие производство спиртосодержащей парфюмерно-косметической продукции в металлической аэрозольной упаковке и (или) спиртосодержащей продукции бытовой химии в металлической аэрозольной упаковке, от обязанности по уплате авансового платежа акциза освобождаются.
В случае использования производителями алкогольной и (или) подакцизной спиртосодержащей продукции этилового спирта-сырца, произведенного на территории Российской Федерации, для дальнейшего производства в структуре одной организации ректификованного этилового спирта, в дальнейшем используемого этой же организацией для производства алкогольной и (или) подакцизной спиртосодержащей продукции, авансовый платеж акциза уплачивается до закупки этилового спирта-сырца и (или) до совершения с этиловым спиртом-сырцом операции, предусмотренной подпунктом 22 пункта 1 статьи 182 настоящего Кодекса.
В целях настоящей главы под авансовым платежом акциза понимается предварительная уплата акциза по алкогольной и (или) спиртосодержащей продукции до приобретения (закупки) спирта этилового (в том числе этилового спирта-сырца) и (или) спирта коньячного, произведенных на территории Российской Федерации, или до совершения операции, предусмотренной подпунктом 22 пункта 1 статьи 182 настоящего Кодекса. При этом в целях настоящей статьи дата приобретения (закупки) этилового спирта определяется как дата его отгрузки продавцом.
Размер авансового платежа акциза определяется исходя из общего объема закупаемого (передаваемого в структуре одной организации для дальнейшего производства алкогольной и (или) подакцизной спиртосодержащей продукции) спирта этилового, в том числе этилового спирта-сырца и (или) спирта коньячного (в литрах безводного спирта), и соответствующей ставки акциза, установленной пунктом 1 статьи 193 настоящего Кодекса в отношении алкогольной и (или) спиртосодержащей продукции. При этом размер авансового платежа акциза определяется в целом за налоговый период исходя из общего объема спирта этилового и (или) спирта коньячного, закупаемых у каждого продавца, и (или) при совершении операций, предусмотренных подпунктом 22 пункта 1 статьи 182 настоящего Кодекса.
Уплата авансового платежа акциза осуществляется в порядке и сроки, которые установлены статьей 204 настоящего Кодекса. (п. 8 введен Федеральным законом от 27.11.2010 N 306-ФЗ)
Статья 195. Определение даты реализации (передачи) или получения подакцизных товаров (в ред. Федерального закона от 07.07.2003 N 117-ФЗ)
(в ред. Федерального закона от 24.07.2002 N 110-ФЗ (ред. 31.12.2002))
1. Утратил силу. - Федеральный закон от 07.07.2003 N 117-ФЗ.
2. В целях настоящей главы дата реализации (передачи) подакцизных товаров определяется как день отгрузки (передачи) соответствующих подакцизных товаров, в том числе структурному подразделению организации, осуществляющему их розничную реализацию. (в ред. Федерального закона от 26.07.2006 N 134-ФЗ)
Абзацы второй - третий утратили силу с 1 января 2007 года. - Федеральный закон от 26.07.2006 N 134-ФЗ.
По операциям, указанным в подпункте 7 пункта 1 статьи 182 настоящего Кодекса, датой передачи признается дата подписания акта приема-передачи подакцизных товаров. (в ред. Федерального закона от 26.07.2006 N 134-ФЗ)
По операции, указанной в подпункте 21 пункта 1 статьи 182 настоящего Кодекса, датой получения прямогонного бензина признается день его получения организацией, имеющей свидетельство на переработку прямогонного бензина.
(абзац введен Федеральным законом от 26.07.2006 N 134-ФЗ)
3. Утратил силу. - Федеральный закон от 07.07.2003 N 117-ФЗ.
4. При обнаружении недостачи подакцизных товаров дата их реализации (передачи) определяется как день обнаружения недостачи (за исключением случаев недостачи в пределах норм естественной убыли, утвержденных уполномоченным федеральным органом исполнительной власти). (п. 4 в ред. Федерального закона от 21.07.2005 N 107-ФЗ)
5. По операции, указанной в подпункте 20 пункта 1 статьи 182 настоящего Кодекса, датой получения денатурированного этилового спирта признается день получения (оприходования) организацией, имеющей свидетельство на производство неспиртосодержащей продукции, денатурированного этилового спирта. (п. 5 введен Федеральным законом от 21.07.2005 N 107-ФЗ)
Статья 196. Утратила силу. - Федеральный закон от 21.07.2005 N 107-ФЗ.
Статья 197. Утратила силу. - Федеральный закон от 21.07.2005 N 107-ФЗ.
Статья 197.1. Утратила силу с 1 января 2007 года. - Федеральный закон от 27.07.2006 N 137-ФЗ.
Статья 198. Сумма акциза, предъявляемая продавцом покупателю
(в ред. Федерального закона от 24.07.2002 N 110-ФЗ (ред. 31.12.2002))
1. Налогоплательщик, осуществляющий операции, признаваемые в соответствии с настоящей главой объектом налогообложения, за исключением операций по реализации (передаче) прямогонного бензина налогоплательщиком, имеющим свидетельство на производство прямогонного бензина, налогоплательщику, имеющему свидетельство на переработку прямогонного бензина (в том числе на основании распорядительных документов собственника прямогонного бензина, произведенного из давальческого сырья (материалов), а также операций по реализации денатурированного этилового спирта налогоплательщику, имеющему свидетельство на производство неспиртосодержащей продукции, обязан предъявить к оплате покупателю подакцизных товаров (собственнику давальческого сырья (материалов) соответствующую сумму акциза. (в ред. Федеральных законов от 07.07.2003 N 117-ФЗ, от 21.07.2005 N 107-ФЗ, от 26.07.2006 N 134-ФЗ)
2. В расчетных документах, в том числе в реестрах чеков и реестрах на получение средств с аккредитива, первичных учетных документах и счетах-фактурах соответствующая сумма акциза выделяется отдельной строкой, за исключением случаев реализации подакцизных товаров за пределы территории Российской Федерации и за исключением операций по реализации (передаче) прямогонного бензина (в том числе на основании распорядительных документов собственника прямогонного бензина, произведенного из давальческого сырья (материалов) налогоплательщиком, имеющим свидетельство на производство прямогонного бензина, налогоплательщику, имеющему свидетельство на переработку прямогонного бензина, а также операций по реализации денатурированного этилового спирта налогоплательщиком, имеющим свидетельство на производство денатурированного этилового спирта, налогоплательщику, имеющему свидетельство на производство неспиртосодержащей продукции. (в ред. Федеральных законов от 07.07.2003 N 117-ФЗ, от 26.07.2006 N 134-ФЗ)
3. При реализации подакцизных товаров, операции по реализации которых в соответствии со статьей 183 настоящего Кодекса освобождены от налогообложения, расчетные документы, первичные учетные документы и счета-фактуры составляются без выделения соответствующих сумм акциза. При этом на указанных документах делается надпись или ставится штамп "Без акциза". (в ред. Федеральных законов от 07.07.2003 N 117-ФЗ, от 27.07.2010 N 229-ФЗ)
4. При реализации (передаче) подакцизных товаров в розницу соответствующая сумма акциза включается в цену указанного товара. При этом на ярлыках товаров и ценниках, выставляемых продавцом, а также на чеках и других выдаваемых покупателю документах соответствующая сумма акциза не выделяется. (в ред. Федерального закона от 26.07.2006 N 134-ФЗ)
5. Утратил силу с 1 января 2007 года. - Федеральный закон от 26.07.2006 N 134-ФЗ.
6. При ввозе подакцизных товаров на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, соответствующие заполненные таможенные формы и расчетные документы, удостоверяющие факт уплаты акциза, используются как контрольные документы для установления обоснованности налоговых вычетов. (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
7. При вывозе подакцизных товаров в таможенной процедуре экспорта за пределы территории Российской Федерации для подтверждения обоснованности освобождения от уплаты акциза и налоговых вычетов в налоговый орган по месту учета налогоплательщика в обязательном порядке в течение 180 календарных дней со дня реализации указанных товаров представляются следующие документы: (в ред. Федеральных законов от 27.07.2006 N 137-ФЗ, от 27.07.2010 N 229-ФЗ, от 27.11.2010 N 306-ФЗ)
1) контракт (копия контракта) налогоплательщика с контрагентом на поставку подакцизных товаров. В случае, если поставка на экспорт подакцизных товаров осуществляется по договору комиссии, договору поручения либо агентскому договору, налогоплательщик представляет в налоговые органы договор комиссии, договор поручения либо агентский договор (копии указанных договоров) и контракт (копию контракта) лица, осуществляющего поставку подакцизных товаров на экспорт по поручению налогоплательщика (в соответствии с договором комиссии, договором поручения либо агентским договором), с контрагентом.
В случае, если экспорт подакцизных товаров, произведенных из давальческого сырья, осуществляет собственник давальческого сырья и материалов, налогоплательщик представляет в налоговые органы договор между собственником подакцизного товара, произведенного из давальческого сырья, и налогоплательщиком о производстве подакцизного товара и контракт (копию контракта) между собственником давальческого сырья и контрагентом. (в ред. Федерального закона от 26.07.2006 N 134-ФЗ)
В случае, если экспорт подакцизных товаров, произведенных из давальческого сырья, осуществляет иное лицо по договору комиссии либо иному договору с собственником давальческого сырья, налогоплательщик - производитель этих товаров из давальческого сырья представляет в налоговые органы наряду с договором между собственником подакцизного товара, произведенного из давальческого сырья, и налогоплательщиком о производстве подакцизного товара договор комиссии, договор поручения либо агентский договор (копии указанных договоров) между собственником этих подакцизных товаров и лицом, осуществляющим их поставку на экспорт, а также контракт (копию контракта) лица, осуществляющего поставку подакцизных товаров на экспорт, с контрагентом.
Абзац утратил силу с 1 января 2007 года. - Федеральный закон от 26.07.2006 N 134-ФЗ;
2) платежные документы и выписка банка (их копии), которые подтверждают фактическое поступление выручки от реализации подакцизных товаров иностранному лицу на счет налогоплательщика в российском банке.
В случае, если поставка на экспорт подакцизных товаров осуществляется по договору комиссии, договору поручения либо агентскому договору, налогоплательщик представляет в налоговые органы платежные документы и выписку банка (их копии), которые подтверждают фактическое поступление выручки от реализации подакцизных товаров иностранному лицу на счет комиссионера (поверенного, агента) в российском банке.
В случае, если экспорт подакцизных товаров, произведенных из давальческого сырья и материалов, осуществляет собственник указанных товаров, налогоплательщик - производитель этих товаров из давальческого сырья и материалов представляет в налоговые органы платежные документы и выписку банка (их копии), которые подтверждают фактическое поступление всей выручки от реализации подакцизных товаров иностранному лицу на счет собственника подакцизных товаров, произведенных из давальческого сырья и материалов, в российском банке.
При поступлении выручки от реализации подакцизных товаров иностранному лицу на счет налогоплательщика или собственника этих подакцизных товаров от третьего лица в налоговые органы наряду с платежными документами и выпиской банка (их копиями) представляются договоры поручения по оплате за экспортированные подакцизные товары, заключенные между иностранным лицом и организацией
(лицом), осуществившей платеж.
В случае, если незачисление валютной выручки от реализации подакцизных товаров на территорию Российской Федерации осуществляется в соответствии с порядком, предусмотренным валютным законодательством Российской Федерации, налогоплательщик представляет в налоговые органы документы (их копии), подтверждающие право на незачисление валютной выручки на территорию Российской Федерации; (в ред. Федерального закона от 18.07.2005 N 90-ФЗ)
3) таможенная декларация (ее копия) с отметками российского таможенного органа, осуществившего выпуск товара в таможенной процедуре экспорта, и российского таможенного органа места убытия, через который товар был вывезен с таможенной территории Таможенного союза (далее в настоящей статье - российский таможенный орган места убытия). (в ред. Федеральных законов от 27.11.2010 N 306-ФЗ, от 28.11.2011 N 338-ФЗ)
При вывозе нефтепродуктов в таможенной процедуре экспорта за пределы территории Российской Федерации трубопроводным транспортом представляется полная таможенная декларация с отметками российского таможенного органа, производившего таможенное оформление указанного вывоза нефтепродуктов. (в ред. Федеральных законов от 27.11.2010 N 306-ФЗ, от 28.11.2011 N 338-ФЗ)
При вывозе нефтепродуктов в таможенной процедуре экспорта через границу Российской Федерации с государством - членом Таможенного союза, на которой таможенное оформление отменено, в третьи страны представляется таможенная декларация с отметками российского таможенного органа, производившего таможенное оформление указанного вывоза подакцизных товаров; (в ред. Федеральных законов от 27.11.2010 N 306-ФЗ, от 28.11.2011 N 338-ФЗ)
4) копии транспортных или товаросопроводительных документов или иных документов с отметками российских таможенных органов места убытия, за исключением вывоза нефтепродуктов в таможенной процедуре экспорта через границу Российской Федерации. (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
При вывозе нефтепродуктов в таможенном режиме экспорта через морские порты для подтверждения вывоза товаров за пределы территории Российской Федерации налогоплательщиком в налоговые органы представляются копии следующих документов: (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
поручения на отгрузку экспортируемых нефтепродуктов с указанием порта разгрузки с отметкой "Погрузка разрешена" российского таможенного органа места убытия; (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
коносамента на перевозку экспортируемых нефтепродуктов, в котором в графе "Порт разгрузки" указано место, находящееся за пределами территории Российской Федерации. (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
Копии транспортных, товаросопроводительных и (или) иных документов, подтверждающих вывоз нефтепродуктов за пределы территории Российской Федерации, могут не представляться в случае вывоза нефтепродуктов в таможенной процедуре экспорта трубопроводным транспортом. (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
При вывозе нефтепродуктов в таможенной процедуре экспорта в железнодорожных цистернах для подтверждения вывоза товаров за пределы территории Российской Федерации налогоплательщиком в налоговые органы представляются копии транспортных, товаросопроводительных и (или) иных документов, подтверждающих вывоз нефтепродуктов за пределы территории Российской Федерации, с отметками пограничного таможенного органа. (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
При вывозе товаров в таможенной процедуре экспорта через границу Российской Федерации с государством - членом Таможенного союза, на которой таможенное оформление отменено, в третьи страны
представляются копии транспортных и товаросопроводительных документов с отметками российского таможенного органа, производившего таможенное оформление указанного вывоза товаров. (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
Если впоследствии налогоплательщик представляет в налоговые органы документы (их копии), обосновывающие освобождение от налогообложения, уплаченные суммы налога подлежат возмещению налогоплательщику в порядке и на условиях, которые предусмотрены статьей 203 настоящего Кодекса.
7.1. При ввозе в портовую особую экономическую зону российских товаров, помещенных под таможенную процедуру свободной таможенной зоны, для подтверждения обоснованности освобождения от уплаты акциза и налоговых вычетов в налоговый орган по месту учета налогоплательщика в течение 180 дней со дня ввоза указанных товаров в портовую особую экономическую зону представляются следующие документы: (в ред. Федеральных законов от 27.07.2010 N 229-ФЗ, от 27.11.2010 N 306-ФЗ)
1) контракт (копия контракта), заключенный с резидентом особой экономической зоны;
2) копия свидетельства о регистрации лица в качестве резидента особой экономической зоны, выданная федеральным органом исполнительной власти, уполномоченным осуществлять функции по управлению особыми экономическими зонами, или его территориальным органом;
3) таможенная декларация (ее копия) с отметками таможенного органа о выпуске товаров в соответствии с таможенной процедурой свободной таможенной зоны или при ввозе в портовую особую экономическую зону российских товаров, помещенных за пределами портовой особой экономической зоны под таможенную процедуру экспорта, таможенная декларация (ее копия) с отметками таможенного органа, осуществившего выпуск товаров в соответствии с таможенной процедурой экспорта, и таможенного органа, который уполномочен на совершение таможенных процедур и таможенных операций при таможенном оформлении товаров в соответствии с таможенной процедурой свободной таможенной зоны и в регионе деятельности которого расположена портовая особая экономическая зона; (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
4) документы, подтверждающие передачу товаров резиденту портовой особой экономической зоны;
5) документы, определенные подпунктом 1 пункта 7 настоящей статьи, в случае ввоза в портовую особую экономическую зону товаров, помещенных за пределами портовой особой экономической зоны под таможенную процедуру экспорта. (в ред. Федерального закона от 27.11.2010 N 306-ФЗ) (п. 7.1 введен Федеральным законом от 30.10.2007 N 240-ФЗ)
8. При непредставлении или представлении в неполном объеме перечисленных в пункте 7 настоящей статьи документов, подтверждающих факт вывоза подакцизных товаров за пределы территории Российской Федерации, которые должны быть представлены в налоговые органы по месту нахождения организации (месту жительства индивидуального предпринимателя), по указанным подакцизным товарам акциз уплачивается в порядке, установленном настоящей главой в отношении операций с подакцизными товарами на территории Российской Федерации. (в ред. Федерального закона от 07.07.2003 N 117-ФЗ)
9. При реализации денатурированного этилового спирта налогоплательщиком, имеющим свидетельство на производство денатурированного этилового спирта, организации, имеющей свидетельство на производство неспиртосодержащей продукции, расчетные документы, первичные учетные документы и счета-фактуры составляются без выделения соответствующих сумм акциза. При передаче на основании распорядительных документов собственника прямогонного бензина налогоплательщиком, имеющим свидетельство на производство прямогонного бензина, лицу, имеющему свидетельство на переработку прямогонного бензина, расчетные документы, первичные учетные документы, счета-фактуры (выставляемые производителем прямогонного бензина его собственнику, а также собственником прямогонного бензина покупателю) составляются без выделения соответствующих сумм акциза. При этом на указанных документах делается надпись или ставится штамп "Без акциза". (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
При реализации прямогонного бензина налогоплательщиком, имеющим свидетельство на производство прямогонного бензина, лицу, имеющему свидетельство на переработку прямогонного бензина, расчетные документы, первичные учетные документы и счета-фактуры составляются без выделения соответствующих сумм акциза. При этом на указанных документах делается надпись или ставится штамп "Без акциза". (в ред. Федерального закона от 27.07.2010 N 229-ФЗ) (п. 9 в ред. Федерального закона от 26.07.2006 N 134-ФЗ)
Статья 199. Порядок отнесения сумм акциза (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
1. Суммы акциза, исчисленные налогоплательщиком при реализации подакцизных товаров (за исключением реализации на безвозмездной основе) и предъявленные покупателю, относятся у налогоплательщика на расходы, принимаемые к вычету при исчислении налога на прибыль организаций. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 06.08.2001 N 110-ФЗ, от 07.07.2003 N 117-ФЗ)
Суммы акциза, исчисленные налогоплательщиком по операциям передачи подакцизных товаров, признаваемым объектом налогообложения в соответствии с настоящей главой, а также при их реализации на безвозмездной основе, относятся у налогоплательщика за счет соответствующих источников, за счет которых относятся расходы по указанным подакцизным товарам. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 07.07.2003 N 117-ФЗ)
2. Суммы акциза, предъявленные налогоплательщиком покупателю при реализации подакцизных товаров, у покупателя учитываются в стоимости приобретенных подакцизных товаров, если иное не предусмотрено пунктом 3 настоящей статьи. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 07.07.2003 N 117-ФЗ)
Суммы акциза, фактически уплаченные при ввозе подакцизных товаров на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, учитываются в стоимости указанных подакцизных товаров, если иное не предусмотрено пунктом 3 настоящей статьи. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 27.11.2010 N 306-ФЗ)
Суммы акциза, предъявленные налогоплательщиком собственнику давальческого сырья (материалов), относятся собственником давальческого сырья (материалов) на стоимость подакцизных товаров, произведенного из указанного сырья (материалов), за исключением случаев передачи подакцизных товаров, произведенных из давальческого сырья, для дальнейшего производства подакцизных товаров. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 29.05.2002 N 57-ФЗ, от 24.07.2002 N 110-ФЗ (ред. 31.12.2002), от 07.07.2003 N 117-ФЗ, от 26.07.2006 N 134-ФЗ)
3. Не учитываются в стоимости приобретенного, ввезенного на территорию Российской Федерации или переданного на давальческой основе подакцизного товара и подлежат вычету или возврату в порядке, предусмотренном настоящей главой, суммы акциза, предъявленные покупателю при приобретении указанного товара, суммы акциза, подлежащие уплате при ввозе на таможенную территорию Российской Федерации или предъявленные собственнику давальческого сырья (материалов) при передаче подакцизного товара, используемого в качестве сырья для производства других подакцизных товаров. Указанное положение применяется в случае, если ставки акциза на подакцизные товары, используемые в качестве сырья, и ставки акциза на подакцизные товары, произведенные из этого сырья, определены на одинаковую единицу измерения налоговой базы. (п. 3 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
4. При совершении операций с денатурированным этиловым спиртом, указанных в подпункте 20 пункта 1 статьи 182 настоящего Кодекса, и (или) при совершении операций с прямогонным бензином, указанных в подпункте 21 пункта 1 статьи 182 настоящего Кодекса, сумма акциза учитывается в следующем порядке:
1) сумма акциза, исчисленная налогоплательщиком по операциям, указанным в подпункте 20 пункта 1 статьи 182 настоящего Кодекса, при дальнейшем использовании налогоплательщиком полученного им денатурированного этилового спирта в качестве сырья для производства неспиртосодержащей продукции в
стоимость передаваемого денатурированного спирта не включается. Сумма акциза, исчисленная по операциям, указанным в подпункте 20 пункта 1 статьи 182 настоящего Кодекса, при дальнейшем неиспользовании налогоплательщиком полученного им денатурированного этилового спирта в качестве сырья для производства неспиртосодержащей продукции включается в стоимость передаваемого денатурированного спирта;
2) сумма акциза, исчисленная налогоплательщиком по операциям, указанным в подпункте 21 пункта 1 статьи 182 настоящего Кодекса, при дальнейшем использовании (в том числе при передаче на переработку на давальческой основе) полученного прямогонного бензина в качестве сырья для производства продукции нефтехимии в стоимость передаваемого прямогонного бензина не включается. Сумма акциза, исчисленная по операциям, указанным в подпункте 21 пункта 1 статьи 182 настоящего Кодекса, при дальнейшем неиспользовании налогоплательщиком полученного им прямогонного бензина в качестве сырья для производства продукции нефтехимии включается в стоимость передаваемого прямогонного бензина. (п. 4 в ред. Федерального закона от 26.07.2006 N 134-ФЗ)
5. Не учитываются в стоимости алкогольной и (или) подакцизной спиртосодержащей продукции и подлежат вычету в соответствии с пунктом 16 статьи 200 настоящего Кодекса суммы авансового платежа, исчисленные в соответствии с пунктом 8 статьи 194 настоящего Кодекса. (п. 5 введен Федеральным законом от 27.11.2010 N 306-ФЗ)
Статья 200. Налоговые вычеты
1. Налогоплательщик имеет право уменьшить сумму акциза по подакцизным товарам, определенную в соответствии со статьей 194 настоящей главы, на установленные настоящей статьей налоговые вычеты. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 24.07.2002 N 110-ФЗ)
2. Вычетам подлежат суммы акциза, предъявленные продавцами и уплаченные налогоплательщиком при приобретении подакцизных товаров либо уплаченные налогоплательщиком при ввозе подакцизных товаров на территорию Российской Федерации и иные территории и объекты, находящиеся под ее юрисдикцией, приобретших статус товаров Таможенного союза, в дальнейшем использованных в качестве сырья для производства подакцизных товаров, если иное не установлено настоящим пунктом. При исчислении суммы акциза на спиртосодержащую продукцию и (или) алкогольную продукцию (за исключением вин натуральных, в том числе шампанских, игристых, газированных, шипучих, натуральных напитков с объемной долей этилового спирта не более 6 процентов объема готовой продукции, изготовленных из виноматериалов, произведенных без добавления этилового спирта) указанные налоговые вычеты производятся в пределах суммы акциза, исчисленной по подакцизным товарам, использованным в качестве сырья, произведенным на территории Российской Федерации, исходя из объема использованных товаров (в литрах безводного этилового спирта) и ставки акциза, установленной пунктом 1 статьи 193 настоящего Кодекса в отношении спирта этилового и (или) спирта коньячного, реализуемых организациям, уплачивающим авансовый платеж акциза. В случае использования в качестве сырья при производстве алкогольной и (или) подакцизной спиртосодержащей продукции подакцизных товаров, ввезенных на территорию Российской Федерации, налоговые вычеты производятся в пределах суммы акциза, исчисленной исходя из объема использованных товаров (в литрах безводного этилового спирта) и ставки акциза, установленной пунктом 1 статьи 193 настоящего Кодекса в отношении спирта этилового и (или) спирта коньячного, реализуемых организациям, не уплачивающим авансовый платеж акциза. (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
В случае безвозвратной утери указанных подакцизных товаров (за исключением нефтепродуктов) в процессе их производства, хранения, перемещения и последующей технологической обработки суммы акциза также подлежат вычету. При этом вычету подлежит сумма акциза, относящаяся к части товаров, безвозвратно утерянных в пределах норм технологических потерь и (или) норм естественной убыли, утвержденных уполномоченным федеральным органом исполнительной власти для соответствующей группы товаров. (абзац введен Федеральным законом от 29.12.2000 N 166-ФЗ, в ред. Федеральных законов от 24.07.2002 N 110-ФЗ (ред. 31.12.2002), от 26.07.2006 N 134-ФЗ)
3. При передаче подакцизных товаров, произведенных из давальческого сырья (материалов), в случае, если давальческим сырьем (материалами) являются подакцизные товары, вычетам подлежат суммы акциза, уплаченные собственником указанного давальческого сырья (материалов) при его
приобретении либо уплаченные им при ввозе этого сырья (материалов) на территорию Российской Федерации и иные территории и объекты, находящиеся под ее юрисдикцией, приобретшего статус товара Таможенного союза, а также суммы акциза, уплаченные собственником этого давальческого сырья (материалов) при его производстве. (в ред. Федеральных законов от 24.07.2002 N 110-ФЗ (ред. 31.12.2002), от 26.07.2006 N 134-ФЗ, от 27.11.2010 N 306-ФЗ)
4. Вычетам подлежат суммы акциза, уплаченные на территории Российской Федерации по спирту этиловому, произведенному из пищевого сырья, использованному для производства виноматериалов, в дальнейшем использованных для производства алкогольной продукции. (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
5. Вычетам подлежат суммы акциза, уплаченные налогоплательщиком, в случае возврата покупателем подакцизных товаров (в том числе возврата в течение гарантийного срока) или отказа от них. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 24.07.2002 N 110-ФЗ, от 26.07.2006 N 134-ФЗ)
6. Утратил силу с 1 января 2007 года. - Федеральный закон от 26.07.2006 N 134-ФЗ.
7. Налогоплательщик имеет право уменьшить общую сумму акциза по подакцизным товарам, определенную в соответствии со статьей 194 настоящего Кодекса, на сумму акциза, исчисленную налогоплательщиком с сумм авансовых и (или) иных платежей, полученных в счет оплаты предстоящих поставок подакцизных товаров. (п. 7 введен Федеральным законом от 07.08.2001 N 118-ФЗ, в ред. Федерального закона от 07.07.2003 N 117-ФЗ)
8 - 10. Утратили силу с 1 января 2007 года. - Федеральный закон от 26.07.2006 N 134-ФЗ.
11. Вычетам подлежат суммы акциза, начисленные при получении (оприходовании) денатурированного этилового спирта налогоплательщиком, имеющим свидетельство на производство неспиртосодержащей продукции, при использовании денатурированного этилового спирта для производства неспиртосодержащей продукции (при представлении документов в соответствии с пунктом 11 статьи 201 настоящего Кодекса). (п. 11 введен Федеральным законом от 21.07.2005 N 107-ФЗ)
12. Вычетам подлежат суммы акциза, начисленные налогоплательщиком, имеющим свидетельство на производство денатурированного этилового спирта, при реализации денатурированного этилового спирта налогоплательщику, имеющему свидетельство на производство неспиртосодержащей продукции (при представлении документов в соответствии с пунктом 12 статьи 201 настоящего Кодекса). (п. 12 введен Федеральным законом от 21.07.2005 N 107-ФЗ)
13. Вычетам подлежат суммы акциза, начисленные налогоплательщиком, имеющим свидетельство на производство прямогонного бензина, при реализации прямогонного бензина налогоплательщику, имеющему свидетельство на переработку прямогонного бензина (при представлении документов в соответствии с пунктом 13 статьи 201 настоящего Кодекса). (п. 13 введен Федеральным законом от 26.07.2006 N 134-ФЗ)
14. Вычетам подлежат суммы акциза, начисленные налогоплательщиком, имеющим свидетельство на производство прямогонного бензина, при совершении с прямогонным бензином операций, указанных в подпунктах 7 и 12 пункта 1 статьи 182 настоящего Кодекса (при представлении документов, подтверждающих направление прямогонного бензина для производства продукции нефтехимии лицам, имеющим свидетельство на переработку прямогонного бензина, в соответствии с пунктом 14 статьи 201 настоящего Кодекса). (п. 14 введен Федеральным законом от 26.07.2006 N 134-ФЗ)
15. Вычетам подлежат суммы акциза, начисленные при получении прямогонного бензина налогоплательщиком, имеющим свидетельство на переработку прямогонного бензина, при использовании полученного прямогонного бензина самим налогоплательщиком для производства продукции нефтехимии и (или) при передаче прямогонного бензина для производства продукции нефтехимии на давальческой основе (на основе договора об оказании услуг по переработке принадлежащего данному
налогоплательщику прямогонного бензина) при представлении документов в соответствии с пунктом 15 статьи 201 настоящего Кодекса. (п. 15 введен Федеральным законом от 26.07.2006 N 134-ФЗ)
16. При исчислении акциза на реализованную алкогольную и (или) подакцизную спиртосодержащую продукцию вычету подлежит уплаченная налогоплательщиком сумма авансового платежа акциза в пределах суммы этого платежа, уплаченной по приобретенному (переданному в структуре одной организации) спирту этиловому и (или) спирту коньячному, фактически использованным для производства реализованной алкогольной и (или) подакцизной спиртосодержащей продукции, в том числе по приобретенному этиловому спирту-сырцу и (или) этиловому спирту-сырцу, переданному в структуре одной организации для производства ректификованного этилового спирта, в дальнейшем используемого для производства алкогольной и (или) подакцизной спиртосодержащей продукции, при представлении документов в соответствии с пунктами 17 и (или) 18 статьи 201 настоящего Кодекса.
Сумма авансового платежа акциза, приходящаяся на объем спирта этилового и (или) спирта коньячного, не использованных в истекшем налоговом периоде для производства реализованной алкогольной и (или) подакцизной спиртосодержащей продукции, подлежит вычету в следующем или других последующих налоговых периодах, в которых приобретенный этиловый спирт будет использован для производства указанной алкогольной и (или) подакцизной спиртосодержащей продукции. (п. 16 введен Федеральным законом от 27.11.2010 N 306-ФЗ)
17. Сумма авансового платежа акциза, подлежащая вычету, уменьшается на сумму акциза, приходящуюся на объем спирта этилового и (или) спирта коньячного, безвозвратно утраченных в процессе транспортировки, хранения, перемещения в структуре одной организации и последующей технологической обработки, за исключением потерь в пределах норм естественной убыли, утвержденных уполномоченным федеральным органом исполнительной власти. (п. 17 введен Федеральным законом от 27.11.2010 N 306-ФЗ)
18. При реорганизации организации, уплатившей авансовый платеж акциза, право на налоговый вычет, предусмотренный пунктом 16 настоящей статьи, переходит к ее правопреемнику при условии соблюдения положений пунктов 17 и (или) 18 статьи 201 настоящего Кодекса. (п. 18 введен Федеральным законом от 27.11.2010 N 306-ФЗ)
Налоговые вычеты по этиловому спирту и (или) коньячному спирту, использованным в качестве сырья при производстве алкогольной и (или) подакцизной спиртосодержащей продукции, отгруженным производителям алкогольной и (или) подакцизной спиртосодержащей продукции до 1 августа 2011 года, производятся в порядке, предусмотренном статьей 201 в редакции, действующей до 1 января 2011 года (пункт 3 статьи 5 Федерального закона от 27.11.2010 N 306-ФЗ).
Статья 201. Порядок применения налоговых вычетов
1. Налоговые вычеты, предусмотренные пунктами 1 - 4 статьи 200 настоящего Кодекса, производятся на основании расчетных документов и счетов-фактур, выставленных продавцами при приобретении налогоплательщиком подакцизных товаров, либо предъявленных налогоплательщиком собственнику давальческого сырья (материалов) при его производстве, либо на основании таможенных деклараций или иных документов, подтверждающих ввоз подакцизных товаров на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, и уплату соответствующей суммы акциза, если иное не предусмотрено настоящей статьей. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 29.05.2002 N 57-ФЗ, от 26.07.2006 N 134-ФЗ, от 27.11.2010 N 306-ФЗ)
Вычетам подлежат только суммы акциза, фактически уплаченные продавцам при приобретении подакцизных товаров либо предъявленные налогоплательщиком и уплаченные собственником давальческого сырья (материалов) при его производстве, либо фактически уплаченные при ввозе подакцизных товаров на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, выпущенных в свободное обращение. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 29.05.2002 N 57-ФЗ, от 27.11.2010 N 306-ФЗ)
В случае оплаты подакцизных товаров, использованных в качестве сырья для производства других товаров, третьими лицами, налоговые вычеты производятся, если в расчетных документах указано наименование организации, за которую произведена оплата.
В случае, если в качестве давальческого сырья использовались подакцизные товары, по которым на территории Российской Федерации уже был уплачен акциз, налоговые вычеты производятся при представлении налогоплательщиками копий платежных документов с отметкой банка, подтверждающих факт уплаты акциза владельцем сырья (материалов) либо факт оплаты владельцем стоимости сырья по ценам, включающим акциз. (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
Налоговые вычеты, предусмотренные при использовании в качестве давальческого сырья подакцизных товаров, ранее произведенных налогоплательщиком из давальческого сырья, производятся на основании копий первичных документов, подтверждающих факт предъявления налогоплательщиком собственнику этого сырья указанных сумм акциза (акта приема-передачи произведенных подакцизных товаров, акта выработки, акта возврата в производство подакцизных товаров), и платежных документов с отметкой банка, подтверждающих факт оплаты собственником сырья стоимости изготовления подакцизного товара с учетом акциза. (абзац введен Федеральным законом от 29.05.2002 N 57-ФЗ)
2. Вычеты сумм акциза, указанные в пункте 4 статьи 200 настоящего Кодекса, производятся исходя из объемной доли спирта этилового, использованного для производства виноматериалов, на момент приобретения виноматериалов при представлении налогоплательщиком, производящим алкогольную продукцию, в налоговые органы следующих документов (их копий):
1) договора купли-продажи виноматериалов, заключенного производителем виноматериалов и производителем алкогольной продукции;
2) платежных документов с отметкой банка, подтверждающих оплату приобретенных виноматериалов;
3) товарно-транспортных накладных поставки виноматериалов, счетов-фактур;
4) купажных актов;
5) акта списания виноматериалов в производство. (п. 2 в ред. Федерального закона от 26.07.2006 N 134-ФЗ)
3. Вычеты сумм акциза, указанные в пунктах 1 - 4 статьи 200 настоящего Кодекса, производятся в части стоимости соответствующих подакцизных товаров, использованных в качестве основного сырья, фактически включенной в расходы на производство других подакцизных товаров, принимаемые к вычету при исчислении налога на прибыль организаций. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 06.08.2001 N 110-ФЗ, от 26.07.2006 N 134-ФЗ)
В случае, если в отчетном налоговом периоде стоимость подакцизных товаров (сырья) отнесена на расходы по производству других подакцизных товаров без уплаты акциза по этим товарам (сырью) продавцам, суммы акциза подлежат вычету в том отчетном периоде, в котором проведена его уплата продавцам. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 26.07.2006 N 134-ФЗ)
4. Утратил силу с 1 января 2007 года. - Федеральный закон от 26.07.2006 N 134-ФЗ.
5. Вычеты сумм акциза, указанные в пункте 5 статьи 200 настоящего Кодекса, производятся в полном объеме после отражения в учете соответствующих операций по корректировке в связи с возвратом товаров или отказом от товаров, но не позднее одного года с момента возврата этих товаров или отказа от этих товаров. (в ред. Федерального закона от 29.12.2000 N 166-ФЗ, от 29.05.2002 N 57-ФЗ)
6. Утратил силу с 1 января 2007 года. - Федеральный закон от 26.07.2006 N 134-ФЗ.
7. Налоговые вычеты, указанные в пункте 7 статьи 200 настоящего Кодекса, производятся после отражения в учете операций по реализации подакцизных товаров. (п. 7 введен Федеральным законом от 29.05.2002 N 57-ФЗ, в ред. Федерального закона от 07.07.2003 N 117-ФЗ)
8 - 10. Утратили силу с 1 января 2007 года. - Федеральный закон от 26.07.2006 N 134-ФЗ.
11. Налоговые вычеты, указанные в пункте 11 статьи 200 настоящего Кодекса, производятся при представлении налогоплательщиком в налоговые органы следующих документов, подтверждающих факт производства из денатурированного этилового спирта неспиртосодержащей продукции:
1) свидетельства на производство неспиртосодержащей продукции;
2) копии договора с производителем денатурированного этилового спирта;
3) реестров счетов-фактур, выставленных производителями денатурированного этилового спирта. Форма и порядок представления реестров в налоговые органы определяются Министерством финансов Российской Федерации;
4) накладной на внутреннее перемещение;
5) акта приема-передачи между структурными подразделениями налогоплательщика;
6) акта списания в производство и других документов. (п. 11 введен Федеральным законом от 21.07.2005 N 107-ФЗ)
12. Налоговые вычеты, указанные в пункте 12 статьи 200 настоящего Кодекса, производятся при представлении налогоплательщиком в налоговые органы следующих документов, подтверждающих факт производства из денатурированного этилового спирта неспиртосодержащей продукции:
1) свидетельства на производство денатурированного этилового спирта;
2) копии договора с налогоплательщиком, имеющим свидетельство на производство неспиртосодержащей продукции;
3) реестров счетов-фактур с отметкой налогового органа, в котором состоит на учете покупатель (получатель) денатурированного этилового спирта. Форма и порядок представления реестров в налоговые органы определяются Министерством финансов Российской Федерации.
Указанная отметка проставляется в случае соответствия сведений, указанных в налоговой декларации налогоплательщика-покупателя, имеющего свидетельство, сведениям, содержащимся в представленных налогоплательщиком-покупателем реестрах счетов-фактур. Указанная отметка проставляется налоговым органом не позднее пяти дней с даты представления налоговой декларации в порядке, определяемом Министерством финансов Российской Федерации;
4) накладных на отпуск денатурированного этилового спирта;
5) актов приема-передачи денатурированного этилового спирта. (п. 12 введен Федеральным законом от 21.07.2005 N 107-ФЗ)
13. Налоговые вычеты, указанные в пункте 13 статьи 200 настоящего Кодекса, производятся при представлении налогоплательщиком в налоговые органы следующих документов:
1) копии договора с налогоплательщиком, имеющим свидетельство на переработку прямогонного бензина;
2) реестров счетов-фактур с отметкой налогового органа, в котором состоит на учете покупатель (получатель) прямогонного бензина. Форма и порядок представления в налоговые органы реестров определяются Министерством финансов Российской Федерации. Указанная отметка проставляется в случае соответствия сведений, указанных в налоговой декларации налогоплательщика-покупателя,
имеющего свидетельство, сведениям, содержащимся в представленных налогоплательщиком-покупателем реестрах счетов-фактур. Указанная отметка проставляется налоговым органом не позднее пяти дней со дня представления налоговой декларации в порядке, определяемом Министерством финансов Российской Федерации. (п. 13 введен Федеральным законом от 26.07.2006 N 134-ФЗ)
14. Налоговые вычеты, указанные в пункте 14 статьи 200 настоящего Кодекса, производятся при представлении в налоговые органы налогоплательщиком, имеющим свидетельство на производство прямогонного бензина, при его передаче (в том числе на основании распорядительных документов собственника прямогонного бензина) лицу, имеющему свидетельство на переработку прямогонного бензина, следующих документов:
1) при передаче прямогонного бензина на переработку на давальческой основе:
копии договора налогоплательщика с лицом, имеющим свидетельство на переработку прямогонного бензина;
копии свидетельства на переработку прямогонного бензина лица, с которым заключен договор на переработку прямогонного бензина;
реестра счетов-фактур, выставленных лицом, имеющим свидетельство на переработку прямогонного бензина. Форма и порядок представления реестров в налоговые органы определяются Министерством финансов Российской Федерации;
2) при передаче прямогонного бензина (в том числе на основании распорядительных документов собственника прямогонного бензина) лицу, имеющему свидетельство на переработку прямогонного бензина:
копии договора между собственником прямогонного бензина и налогоплательщиком;
копии договора между собственником прямогонного бензина и лицом, имеющим свидетельство на переработку прямогонного бензина;
копии распорядительных документов собственника прямогонного бензина (в случае наличия таких документов) налогоплательщику на передачу прямогонного бензина лицу, имеющему свидетельство на переработку прямогонного бензина;
накладной на отпуск прямогонного бензина или акта приема-передачи прямогонного бензина лицу, имеющему свидетельство на переработку прямогонного бензина. (п. 14 введен Федеральным законом от 26.07.2006 N 134-ФЗ)
15. Налоговые вычеты, указанные в пункте 15 статьи 200 настоящего Кодекса, производятся при представлении налогоплательщиком в налоговые органы любого одного из следующих документов, подтверждающих факт передачи прямогонного бензина самим налогоплательщиком и (или) организацией, оказывающей налогоплательщику услуги по переработке прямогонного бензина, в производство продукции нефтехимии:
1) накладной на внутреннее перемещение;
2) накладной на отпуск материалов на сторону;
3) лимитно-заборной карты;
4) акта приема-передачи сырья на переработку;
5) акта приема-передачи между структурными подразделениями налогоплательщика;
6) акта списания в производство. (п. 15 введен Федеральным законом от 26.07.2006 N 134-ФЗ)
16. Налоговые вычеты сумм акциза, фактически уплаченные продавцам при приобретении денатурированного этилового спирта для производства спиртосодержащей парфюмерно-косметической продукции в металлической аэрозольной упаковке и (или) для производства спиртосодержащей продукции бытовой химии в металлической аэрозольной упаковке, производятся при представлении налогоплательщиком в налоговые органы следующих документов:
1) свидетельства на производство спиртосодержащей парфюмерно-косметической продукции в металлической аэрозольной упаковке и (или) свидетельства на производство спиртосодержащей продукции бытовой химии в металлической аэрозольной упаковке;
2) копии договора с производителем денатурированного этилового спирта;
3) счетов-фактур, выставленных производителем денатурированного этилового спирта;
4) платежных документов, подтверждающих факт оплаты акциза по денатурированному этиловому спирту;
5) актов списания в производство (актов приема-передачи между структурными подразделениями налогоплательщика, лимитно-заборных карт и других документов). (п. 16 введен Федеральным законом от 26.07.2006 N 134-ФЗ)
17. Налоговые вычеты, предусмотренные пунктом 16 статьи 200 настоящего Кодекса, производятся налогоплательщиками, приобретающими (закупающими) спирт этиловый и (или) спирт коньячный, на основании документов, предусмотренных пунктом 7 статьи 204 настоящего Кодекса, а также представляемых в налоговый орган одновременно с налоговой декларацией по акцизам следующих документов (их копий):
1) договора купли-продажи спирта этилового и (или) спирта коньячного, заключенного производителем алкогольной и (или) подакцизной спиртосодержащей продукции с производителем спирта этилового и (или) спирта коньячного;
2) товарно-транспортных накладных на отгрузку спирта этилового и (или) спирта коньячного продавцом;
3) акта списания спирта этилового и (или) спирта коньячного в производство. (п. 17 введен Федеральным законом от 27.11.2010 N 306-ФЗ)
18. Налоговые вычеты, предусмотренные пунктом 16 статьи 200 настоящего Кодекса, производятся налогоплательщиками, совершающими операции, указанные в подпункте 22 пункта 1 статьи 182 настоящего Кодекса, на основании документов, предусмотренных пунктом 7 статьи 204 настоящего Кодекса, а также представляемых в налоговый орган одновременно с налоговой декларацией по акцизам любого одного из следующих документов (их копий), подтверждающих факт передачи этилового спирта и (или) коньячного спирта для производства алкогольной и (или) подакцизной спиртосодержащей продукции:
1) накладной на внутреннее перемещение спирта этилового и (или) спирта коньячного;
2) акта приема-передачи спирта этилового и (или) спирта коньячного между структурными подразделениями налогоплательщика;
3) акта списания спирта этилового и (или) спирта коньячного в производство. (п. 18 введен Федеральным законом от 27.11.2010 N 306-ФЗ)
Статья 202. Сумма акциза, подлежащая уплате (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
1. Сумма акциза, подлежащая уплате налогоплательщиком, осуществляющим операции, признаваемые объектом налогообложения в соответствии с настоящей главой, определяется по итогам каждого налогового периода как уменьшенная на налоговые вычеты, предусмотренные статьей 200 настоящего Кодекса, сумма акциза, определяемая в соответствии со статьей 194 настоящего Кодекса. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 24.07.2002 N 110-ФЗ)
2. Утратил силу. - Федеральный закон от 07.07.2003 N 117-ФЗ.
3. Сумма акциза, подлежащая уплате при ввозе подакцизных товаров на территорию Российской Федерации, определяется в соответствии с пунктом 6 статьи 194 настоящего Кодекса. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 24.07.2002 N 110-ФЗ)
4. Сумма акциза, подлежащая уплате налогоплательщиками, осуществляющими первичную реализацию подакцизных товаров, происходящих и ввезенных с территории государств - членов Таможенного союза, с которыми отменено таможенное оформление перемещаемых через границу Российской Федерации подакцизных товаров, определяется в соответствии со статьей 194 настоящего Кодекса. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 27.11.2010 N 306-ФЗ)
5. Если сумма налоговых вычетов в каком-либо налоговом периоде превышает сумму акциза, исчисленную по реализованным подакцизным товарам, налогоплательщик в этом налоговом периоде акциз не уплачивает. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 24.07.2002 N 110-ФЗ)
Сумма превышения налоговых вычетов над суммой акциза, исчисленной по операциям, признаваемым объектом налогообложения в соответствии с настоящей главой, подлежит зачету в счет текущих и (или) предстоящих в следующем налоговом периоде платежей по акцизу. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 24.07.2002 N 110-ФЗ)
Сумма превышения налоговых вычетов над суммой акциза, исчисленной по операциям, признаваемым объектом налогообложения в соответствии с настоящей главой, совершенным в отчетном налоговом периоде, подлежит вычету из суммы акциза в следующем налоговом периоде в первоочередном по сравнению с другими налоговыми вычетами порядке. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 24.07.2002 N 110-ФЗ)
Статья 203. Сумма акциза, подлежащая возврату (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
1. В случае, если по итогам налогового периода сумма налоговых вычетов превышает сумму акциза, исчисленную по операциям с подакцизными товарами, являющимся объектом налогообложения в соответствии с настоящей главой, по итогам налогового периода полученная разница подлежит возмещению (зачету, возврату) налогоплательщику в соответствии с положениями настоящей статьи. (в ред. Федеральных законов от 24.07.2002 N 110-ФЗ (ред. 31.12.2002), от 07.07.2003 N 117-ФЗ)
2. Указанные суммы направляются в отчетном налоговом периоде и в течение трех налоговых периодов, следующих за ним, на исполнение обязанностей по уплате налогов или сборов, включая налоги, уплачиваемые в связи с перемещением подакцизных товаров через границу Российской Федерации на уплату пени, погашение недоимки, сумм налоговых санкций, присужденных налогоплательщику, подлежащих зачислению в тот же бюджет. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 27.11.2010 N 306-ФЗ)
Налоговые органы производят зачет самостоятельно, а по налогам, уплачиваемым в связи с перемещением подакцизных товаров через границу Российской Федерации по согласованию с таможенными органами и в течение 10 дней сообщают о нем налогоплательщику. (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
3. По истечении трех налоговых периодов, следующих за отчетным налоговым периодом, сумма, которая не была зачтена, подлежит возврату налогоплательщику по его заявлению.
Налоговый орган в течение двух недель после получения указанного заявления принимает решение о возврате указанной суммы налогоплательщику из соответствующего бюджета и в тот же срок направляет это решение на исполнение в соответствующий орган Федерального казначейства. Возврат указанных сумм осуществляется органами Федерального казначейства в течение двух недель после получения решения налогового органа. В случае, если такое решение не получено соответствующим органом Федерального казначейства по истечении семи дней со дня направления налоговым органом, датой получения такого
решения признается восьмой день со дня направления такого решения налоговым органом. (в ред. Федерального закона от 28.12.2004 N 183-ФЗ)
При нарушении сроков, установленных настоящим пунктом, на сумму, подлежащую возврату налогоплательщику, начисляются проценты исходя из одной трехсот шестидесятой ставки рефинансирования Центрального банка Российской Федерации за каждый день просрочки. (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
4. Суммы, предусмотренные статьей 201 настоящего Кодекса, в отношении операций с подакцизными товарами, предусмотренных подпунктом 4 пункта 1 статьи 183 настоящего Кодекса, подлежат возмещению путем зачета (возврата) на основании документов, предусмотренных пунктом 7 статьи 198 настоящей главы. (в ред. Федерального закона от 24.07.2002 N 110-ФЗ (ред. 31.12.2002))
Возмещение производится не позднее трех месяцев со дня представления документов, предусмотренных пунктом 7 статьи 198 настоящего Кодекса. (в ред. Федерального закона от 24.07.2002 N 110-ФЗ (ред. 31.12.2002))
В течение указанного срока налоговый орган производит проверку обоснованности налоговых вычетов и принимает решение о возмещении путем зачета или возврата соответствующих сумм либо об отказе (полностью или частично) в возмещении.
В случае, если налоговым органом принято решение об отказе (полностью или частично) в возмещении, он обязан предоставить налогоплательщику мотивированное заключение не позднее 10 дней после вынесения соответствующего решения.
В случае, если налоговым органом в течение установленного срока не вынесено решения об отказе и (или) соответствующее заключение не представлено налогоплательщику, налоговый орган обязан принять решение о возмещении сумм, по которым не вынесено решение об отказе, и уведомить налогоплательщика о принятом решении в течение 10 дней.
В случае, если у налогоплательщика имеются недоимки и пени по акцизу, недоимки и пени по иным налогам, а также задолженности по присужденным налоговым санкциям, подлежащим зачислению в тот же бюджет, из которого производится возврат, они подлежат зачету в первоочередном порядке по решению налогового органа. (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
Налоговые органы производят указанный зачет самостоятельно и в течение 10 дней сообщают о нем налогоплательщику.
В случае, если налоговым органом принято решение о возмещении, при наличии недоимки по акцизу, образовавшейся в период между датой подачи декларации и датой возмещения соответствующих сумм и не превышающей сумму, подлежащую возмещению по решению налогового органа, пеня на сумму недоимки не начисляется. (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
В случае, если у налогоплательщика отсутствуют недоимки и пени по акцизу, недоимки и пени по иным налогам, а также задолженности по присужденным налоговым санкциям, подлежащим зачислению в тот же бюджет, из которого производится возврат, суммы, подлежащие возмещению, засчитываются в счет текущих платежей по акцизу и (или) иным налогам, подлежащим уплате в тот же бюджет, а также по налогам, уплачиваемым в связи с перемещением товаров (работ, услуг) через границу Российской Федерации по согласованию с таможенными органами либо возврату налогоплательщику по его заявлению. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 27.11.2010 N 306-ФЗ)
Не позднее последнего дня срока, указанного в абзаце втором настоящего пункта, налоговый орган принимает решение о возврате сумм акциза из соответствующего бюджета (бюджета территориального дорожного фонда) и в тот же срок направляет это решение на исполнение в соответствующий орган Федерального казначейства.
(в ред. Федеральных законов от 24.07.2002 N 110-ФЗ (ред. 31.12.2002), от 28.12.2004 N 183-ФЗ)
Возврат сумм акциза осуществляется органами Федерального казначейства в течение двух недель после получения решения налогового органа. В случае, если указанное решение не получено соответствующим органом Федерального казначейства по истечении семи дней со дня направления его налоговым органом, датой получения такого решения признается восьмой день со дня направления такого решения налоговым органом. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 28.12.2004 N 183-ФЗ)
При нарушении сроков, установленных настоящим пунктом, на сумму акциза, подлежащую возврату налогоплательщику, начисляются проценты исходя из одной трехсот шестидесятой ставки рефинансирования Центрального банка Российской Федерации за каждый день просрочки. (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
5. Исключен. - Федеральный закон от 29.05.2002 N 57-ФЗ.
5. Утратил силу с 1 января 2007 года. - Федеральный закон от 26.07.2006 N 134-ФЗ.
6. При ликвидации организации по производству алкогольной и (или) подакцизной спиртосодержащей продукции при наличии у нее недоимки по акцизам, иным налогам, задолженности по соответствующим пеням и (или) штрафам, подлежащим уплате или взысканию в соответствии с настоящим Кодексом, фактически уплаченная в бюджет сумма авансового платежа акциза подлежит зачету налоговым органом при условии представления налогоплательщиком в налоговый орган документов, предусмотренных пунктом 17 и (или) 18 статьи 201 настоящего Кодекса, на основании решения о зачете суммы авансового платежа акциза в счет погашения указанных недоимки и задолженности по пеням и (или) штрафам. При этом начисление пеней на указанную недоимку осуществляется до дня принятия налоговым органом решения о зачете суммы авансового платежа акциза.
При отсутствии у налогоплательщика недоимки по акцизам, иным налогам, задолженности по соответствующим пеням и (или) штрафам, подлежащим уплате или взысканию в случаях, предусмотренных настоящим Кодексом, а также при превышении суммы фактически уплаченного авансового платежа акциза над суммами указанных недоимки по акцизам, иным налогам, задолженности по соответствующим пеням и (или) штрафам сумма авансового платежа акциза возвращается налогоплательщику на основании решения налогового органа о возврате (полностью или частично) суммы фактически уплаченного авансового платежа акциза. (п. 6 введен Федеральным законом от 27.11.2010 N 306-ФЗ)
Статья 204. Сроки и порядок уплаты акциза при совершении операций с подакцизными товарами (в ред. Федеральных законов от 24.07.2002 N 110-ФЗ (ред. 31.12.2002), от 07.07.2003 N 117-ФЗ)
1. Утратил силу. - Федеральный закон от 07.07.2003 N 117-ФЗ.
2. Утратил силу с 1 января 2007 года. - Федеральный закон от 26.07.2006 N 134-ФЗ.
3. Уплата акциза при реализации (передаче) налогоплательщиками произведенных ими подакцизных товаров производится исходя из фактической реализации (передачи) указанных товаров за истекший налоговый период не позднее 25-го числа месяца, следующего за истекшим налоговым периодом, если иное не предусмотрено настоящей статьей. (п. 3 в ред. Федерального закона от 28.11.2009 N 282-ФЗ)
3.1. Уплата акциза по прямогонному бензину и денатурированному этиловому спирту налогоплательщиками, имеющими свидетельство о регистрации лица, совершающего операции с прямогонным бензином, и (или) свидетельство о регистрации организации, совершающей операции с денатурированным этиловым спиртом, производится не позднее 25-го числа третьего месяца, следующего за истекшим налоговым периодом. (п. 3.1 в ред. Федерального закона от 26.07.2006 N 134-ФЗ)
4. Исключен. - Федеральный закон от 29.05.2002 N 57-ФЗ.
4. Акциз по подакцизным товарам уплачивается по месту производства таких товаров, если иное не
предусмотрено настоящей статьей. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 07.08.2001 N 118-ФЗ, от 24.07.2002 N 110-ФЗ (ред. 31.12.2002), от 21.07.2005 N 107-ФЗ, от 26.07.2006 N 134-ФЗ)
Абзац исключен. - Федеральный закон от 07.07.2003 N 117-ФЗ.
Абзацы третий - пятый утратили силу с 1 января 2007 года. - Федеральный закон от 26.07.2006 N 134-ФЗ.
Абзац исключен. - Федеральный закон от 07.07.2003 N 117-ФЗ.
При совершении операций, признаваемых объектом налогообложения в соответствии с подпунктом 20 пункта 1 статьи 182 настоящего Кодекса, уплата акциза производится по месту оприходования приобретенных в собственность подакцизных товаров. (абзац введен Федеральным законом от 26.07.2006 N 134-ФЗ)
При совершении операций, признаваемых объектом налогообложения в соответствии с подпунктом 21 пункта 1 статьи 182 настоящего Кодекса, уплата акциза производится по месту нахождения налогоплательщика. (абзац введен Федеральным законом от 26.07.2006 N 134-ФЗ)
5. Налогоплательщики обязаны представлять в налоговые органы по месту своего нахождения, а также по месту нахождения каждого своего обособленного подразделения, в которых они состоят на учете, если иное не предусмотрено настоящим пунктом, налоговую декларацию за налоговый период в части осуществляемых ими операций, признаваемых объектом налогообложения в соответствии с настоящей главой, в срок не позднее 25-го числа месяца, следующего за истекшим налоговым периодом, если иное не предусмотрено настоящим пунктом, а налогоплательщики, имеющие свидетельство о регистрации лица, совершающего операции с прямогонным бензином, и (или) свидетельство о регистрации организации, совершающей операции с денатурированным этиловым спиртом, - не позднее 25-го числа третьего месяца, следующего за отчетным. (в ред. Федеральных законов от 24.07.2002 N 110-ФЗ (ред. 31.12.2002), от 07.07.2003 N 117-ФЗ, от 26.07.2006 N 134-ФЗ, от 30.12.2006 N 268-ФЗ, от 27.07.2010 N 229-ФЗ)
Абзац утратил силу. - Федеральный закон от 21.07.2005 N 107-ФЗ.
Абзацы третий - четвертый утратили силу с 1 января 2007 года. - Федеральный закон от 26.07.2006 N 134-ФЗ.
Налогоплательщики, в соответствии со статьей 83 настоящего Кодекса отнесенные к категории крупнейших, представляют налоговые декларации в налоговый орган по месту учета в качестве крупнейших налогоплательщиков. (абзац введен Федеральным законом от 30.12.2006 N 268-ФЗ)
6. Авансовый платеж акциза уплачивается не позднее 15-го числа текущего налогового периода исходя из общего объема спирта этилового и (или) спирта коньячного, закупка (передача) которых производителями алкогольной и (или) подакцизной спиртосодержащей продукции будет осуществляться в налоговом периоде, следующем за текущим налоговым периодом, в размере, предусмотренном пунктом 8 статьи 194 настоящего Кодекса, если иное не предусмотрено настоящей статьей. (п. 6 введен Федеральным законом от 27.11.2010 N 306-ФЗ)
7. Налогоплательщики, уплатившие авансовый платеж акциза, обязаны не позднее 18-го числа текущего налогового периода представить в налоговый орган по месту учета:
1) копию (копии) платежного документа, подтверждающего перечисление денежных средств в счет уплаты суммы авансового платежа акциза с указанием в графе "Назначение платежа" слов "Авансовый платеж акциза";
2) копию (копии) выписки банка, подтверждающей списание указанных средств с расчетного счета производителя алкогольной и (или) подакцизной спиртосодержащей продукции;
3) извещение (извещения) об уплате авансового платежа акциза в четырех экземплярах, в том числе один экземпляр в электронном виде. (п. 7 введен Федеральным законом от 27.11.2010 N 306-ФЗ)
8. При осуществлении закупки этилового спирта и (или) коньячного спирта у нескольких производителей указанные в пункте 7 настоящей статьи документы должны быть представлены в налоговый орган с каждым извещением об уплате авансового платежа акциза исходя из объемов закупки этого спирта у каждого продавца или исходя из объемов передачи спирта этилового и (или) спирта коньячного в структуре организации каждому структурному подразделению. (п. 8 введен Федеральным законом от 27.11.2010 N 306-ФЗ)
9. В извещении об уплате авансового платежа акциза указываются следующие сведения:
1) полное наименование организации - покупателя этилового спирта и (или) коньячного спирта, осуществляющей производство алкогольной и (или) спиртосодержащей продукции, а также идентификационный номер налогоплательщика и код причины постановки на учет;
2) полное наименование организации - продавца спирта этилового и (или) спирта коньячного, а также идентификационный номер налогоплательщика и код причины постановки на учет;
3) полное наименование организации, осуществляющей передачу в структуре организации спирта этилового и (или) спирта коньячного для дальнейшего производства алкогольной и (или) подакцизной спиртосодержащей продукции, а также идентификационный номер налогоплательщика и код причины постановки на учет (в том числе код причины постановки на учет структурных подразделений организации, осуществляющих передачу и получение этилового спирта и (или) коньячного спирта для производства алкогольной и (или) подакцизной спиртосодержащей продукции);
4) объем закупаемого (передаваемого в структуре организации) спирта этилового и (или) спирта коньячного (в литрах безводного спирта);
5) сумма авансового платежа акциза (в рублях);
6) дата уплаты авансового платежа акциза. (п. 9 введен Федеральным законом от 27.11.2010 N 306-ФЗ)
10. Форма извещения об уплате авансового платежа акциза утверждается федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов.
Налоговый орган по месту учета покупателя спирта этилового и (или) спирта коньячного, осуществляющего производство алкогольной и (или) подакцизной спиртосодержащей продукции, или организации, осуществляющей операции, предусмотренные подпунктом 22 пункта 1 статьи 182 настоящего Кодекса, не позднее пяти дней, следующих за днем представления документов, указанных в пункте 7 настоящей статьи, на каждом экземпляре извещения об уплате авансового платежа акциза проставляет отметку (отказывает в проставлении отметки) о соответствии представленных документов сведениям, указанным в этом извещении, в виде штампа налогового органа и подписи должностного лица, осуществившего сверку представленных документов и извещения.
В случае установления несоответствия сведений, указанных в извещении об уплате авансового платежа акциза, сведениям, содержащимся в документах, представляемых одновременно с указанным извещением, налоговый орган отказывает в проставлении отметки с указанием выявленных несоответствий.
Один экземпляр извещения об уплате авансового платежа акциза с отметкой налогового органа по месту постановки на учет покупателя спирта этилового и (или) спирта коньячного передается покупателем указанного спирта продавцу не позднее чем за три дня до закупки спирта этилового и (или) спирта коньячного, второй экземпляр остается у производителя алкогольной и (или) подакцизной спиртосодержащей продукции, третий экземпляр, а также четвертый экземпляр, представленный в электронном виде, остаются в налоговом органе, проставившем отметку на извещении.
Формат представления извещения об уплате авансового платежа акциза в электронном виде
утверждается федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов.
Документы об уплате авансового платежа акциза и извещение (извещения) об уплате авансового платежа акциза хранятся в налоговом органе и у налогоплательщиков не менее четырех лет. (п. 10 введен Федеральным законом от 27.11.2010 N 306-ФЗ)
11. Налогоплательщики - производители алкогольной и (или) подакцизной спиртосодержащей продукции освобождаются от уплаты авансового платежа акциза при условии представления банковской гарантии в налоговый орган по месту учета одновременно с извещением об освобождении от уплаты авансового платежа акциза.
Банковская гарантия предоставляется производителю алкогольной и (или) подакцизной спиртосодержащей продукции в целях освобождения от уплаты авансового платежа акциза.
Налоговые органы предъявляют банку-гаранту требование по погашению обеспеченной банковской гарантией денежной суммы в размере авансового платежа акциза в случае неуплаты или неполной уплаты налогоплательщиком - производителем алкогольной и (или) подакцизной спиртосодержащей продукции (принципалом) суммы акциза по реализованной алкогольной и (или) подакцизной спиртосодержащей продукции, изготовленной из спирта этилового и (или) спирта коньячного, приобретенных либо произведенных и переданных им в структуре одной организации по ставке акциза в размере 0 рублей за один литр безводного спирта, содержащегося в подакцизном товаре.
Не позднее дня, следующего за днем выдачи банковской гарантии, банк уведомляет налоговый орган по месту учета производителя алкогольной и (или) подакцизной спиртосодержащей продукции о факте выдачи банковской гарантии в порядке, определяемом федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов.
Банковская гарантия должна быть предоставлена банком, включенным в перечень банков, предусмотренный статьей 176.1 настоящего Кодекса. (п. 11 введен Федеральным законом от 27.11.2010 N 306-ФЗ)
12. Банковская гарантия должна отвечать следующим требованиям:
1) банковская гарантия должна быть безотзывной и непередаваемой;
2) срок действия банковской гарантии должен истекать не ранее шести месяцев, следующих за налоговым периодом, в котором осуществлялась закупка спирта этилового и (или) спирта коньячного.
Если действие банковской гарантии заканчивается до истечения указанного срока, освобождение от уплаты авансового платежа акциза не предоставляется, отметка на извещении об освобождении от уплаты авансового платежа акциза налоговым органом не проставляется и извещение об освобождении от уплаты авансового платежа акциза производителем алкогольной и (или) подакцизной спиртосодержащей продукции производителю спирта этилового и (или) спирта коньячного не направляется;
3) сумма, на которую выдана банковская гарантия, должна обеспечивать исполнение обязательства по уплате в бюджет в полном объеме суммы акциза в размере авансового платежа, исчисленном в соответствии с пунктом 8 статьи 194 настоящего Кодекса за налоговый период;
4) банковская гарантия должна допускать бесспорное списание денежных средств со счета гаранта в случае неисполнения им в установленный срок требования об уплате денежной суммы по банковской гарантии (полностью или частично), направленного до окончания срока действия банковской гарантии. (п. 12 введен Федеральным законом от 27.11.2010 N 306-ФЗ)
13. В случае неуплаты или неполной уплаты акциза по алкогольной и (или) подакцизной спиртосодержащей продукции производителем указанной продукции, представившим банковскую гарантию, в размере суммы авансового платежа акциза налоговый орган направляет указанному налогоплательщику не позднее трех дней по истечении установленного срока уплаты акциза по реализованной алкогольной и (или) спиртосодержащей продукции требование об уплате суммы налога, пеней и штрафа.
При этом пени начисляются начиная со дня, следующего за установленным пунктом 3 настоящей статьи днем уплаты акциза по реализованной алкогольной и (или) подакцизной спиртосодержащей продукции, в соответствии со статьей 75 настоящего Кодекса.
Налогоплательщик обязан самостоятельно уплатить указанную в требовании сумму налога, пеней и штрафа в течение пяти дней со дня его получения. В случае неуплаты или неполной уплаты налогоплательщиком - производителем алкогольной и (или) подакцизной спиртосодержащей продукции суммы налога, пеней и штрафа в соответствии с предъявленным требованием налоговый орган не позднее трех дней по истечении указанного срока предъявляет банку-гаранту требование об уплате денежной суммы по банковской гарантии в части неуплаченного или не полностью уплаченного налога в течение пяти дней со дня получения банком данного требования.
Форма требования об уплате денежной суммы по банковской гарантии утверждается федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов.
Банк не вправе отказать налоговому органу в удовлетворении требования об уплате денежной суммы по банковской гарантии.
В случае неисполнения банком в установленный срок требования об уплате денежной суммы по банковской гарантии налоговый орган реализует право бесспорного списания суммы, указанной в данном требовании.
Не позднее трех дней после дня исполнения обязанности банка по уплате денежной суммы по банковской гарантии налоговый орган направляет налогоплательщику - производителю алкогольной и (или) подакцизной спиртосодержащей продукции уточненное требование об уплате пеней и штрафа.
В случае неуплаты или неполной уплаты налогоплательщиком указанной в требовании (уточненном требовании) суммы, а также в случае невозможности направления в банк требования об уплате денежной суммы по банковской гарантии в связи с истечением срока ее действия обязанность по уплате данной суммы исполняется в принудительном порядке путем обращения взыскания на денежные средства на счетах или на иное имущество налогоплательщика по решению налогового органа о взыскании указанной суммы, принятому после неисполнения налогоплательщиком в установленный срок требования (уточненного требования), в порядке и сроки, которые установлены статьями 46 и 47 настоящего Кодекса. (п. 13 введен Федеральным законом от 27.11.2010 N 306-ФЗ)
14. Налогоплательщики - производители алкогольной и (или) подакцизной продукции в целях освобождения от уплаты авансового платежа акциза обязаны не позднее 18-го числа текущего налогового периода представить в налоговый орган по месту учета банковскую гарантию и извещение (извещения) об освобождении от уплаты авансового платежа акциза в четырех экземплярах, в том числе один экземпляр в электронном виде.
Формат представления извещения об освобождении от уплаты авансового платежа акциза в электронном виде утверждается федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов.
При осуществлении закупки спирта этилового и (или) спирта коньячного у нескольких производителей извещения об освобождении от уплаты авансового платежа акциза должны быть представлены по объемам закупки указанного спирта у каждого продавца - производителя спирта этилового и (или) спирта коньячного или передачи спирта этилового в структуре организации каждому структурному подразделению. (п. 14 введен Федеральным законом от 27.11.2010 N 306-ФЗ)
15. В извещении об освобождении от уплаты авансового платежа акциза указываются следующие сведения:
1) полное наименование организации, осуществляющей производство алкогольной и (или) спиртосодержащей продукции, - покупателя спирта этилового и (или) спирта коньячного, а также идентификационный номер налогоплательщика и код причины постановки на учет;
2) полное наименование организации - продавца спирта этилового и (или) спирта коньячного, а также
идентификационный номер налогоплательщика и код причины постановки на учет;
3) полное наименование организации, осуществляющей передачу ее структурными подразделениями спирта этилового и (или) спирта коньячного для дальнейшего производства алкогольной и (или) подакцизной спиртосодержащей продукции, а также идентификационный номер налогоплательщика и код причины постановки на учет, в том числе код причины постановки на учет структурных подразделений организации, которые осуществляют передачу и получение спирта этилового и (или) спирта коньячного для производства алкогольной и (или) подакцизной спиртосодержащей продукции (при осуществлении операций, предусмотренных подпунктом 22 пункта 1 статьи 182 настоящего Кодекса);
4) объем закупаемого (передаваемого в структуре организации) спирта этилового и (или) спирта коньячного (в литрах безводного спирта);
5) сумма авансового платежа акциза, освобождение от уплаты которой предоставляется налогоплательщику при представлении банковской гарантии (в рублях);
6) наименование банка, выдавшего гарантию;
7) идентификационный номер налогоплательщика и код причины постановки на учет банка;
8) денежная сумма, под которую выдана банковская гарантия;
9) дата выдачи банковской гарантии и срок ее действия. (п. 15 введен Федеральным законом от 27.11.2010 N 306-ФЗ)
16. Форма извещения об освобождении от уплаты авансового платежа акциза утверждается федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов. (п. 16 введен Федеральным законом от 27.11.2010 N 306-ФЗ)
17. Налоговый орган по месту учета покупателя этилового и (или) коньячного спирта или организации, осуществляющей операции, предусмотренные подпунктом 22 пункта 1 статьи 182 настоящего Кодекса, не позднее пяти дней, следующих за днем представления документов об освобождении от уплаты авансового платежа акциза, на каждом экземпляре извещения об освобождении от уплаты авансового платежа акциза проставляет отметку (отказывает в проставлении отметки) о соответствии представленных документов сведениям, указанным в этом извещении, в виде штампа налогового органа и подписи должностного лица, осуществившего сверку представленных документов и извещения.
В случае установления несоответствия сведений, указанных в извещении об освобождении от уплаты авансового платежа, сведениям, содержащимся в документах, представляемых одновременно с извещением, налоговый орган отказывает в проставлении отметки с указанием выявленных несоответствий.
Один экземпляр извещения об освобождении от уплаты авансового платежа с отметкой налогового органа по месту учета покупателя этилового спирта и (или) коньячного спирта передается покупателем спирта продавцу не позднее чем за три дня до дня закупки этилового спирта и (или) коньячного спирта, второй экземпляр остается у производителя алкогольной и (или) подакцизной спиртосодержащей продукции, третий экземпляр, а также четвертый экземпляр, представленный в электронном виде, остаются в налоговом органе, проставившем отметку на указанном извещении. Документы об освобождении от уплаты авансового платежа акциза и извещение (извещения) об освобождении от уплаты авансового платежа хранятся в налоговом органе и у организаций не менее четырех лет. (п. 17 введен Федеральным законом от 27.11.2010 N 306-ФЗ)
18. В налоговой декларации по акцизам, представляемой производителями этилового спирта и (или) коньячного спирта, указываются сведения за истекший налоговый период об объемах этилового спирта и (или) коньячного спирта, реализованных каждому покупателю или переданных структурному подразделению, осуществляющему производство алкогольной и (или) подакцизной спиртосодержащей продукции, в том числе:
1) идентификационный номер налогоплательщика, код причины постановки на учет покупателя спирта
или структурного подразделения, осуществляющего производство алкогольной и (или) подакцизной спиртосодержащей продукции;
2) объем реализованного или переданного спирта (в литрах безводного спирта);
3) сумма авансового платежа акциза, указанная в полученных производителями спирта этилового и (или) спирта коньячного от покупателей извещениях об уплате авансового платежа акциза, либо сумма авансового платежа акциза, освобождение от уплаты которой предоставлено при представлении банковской гарантии, указанная в извещениях об освобождении от уплаты авансового платежа акциза (сумма авансового платежа акциза, уплаченная до осуществления операций по передаче спирта этилового и (или) спирта коньячного структурному подразделению, осуществляющему производство алкогольной и (или) подакцизной спиртосодержащей продукции, либо сумма авансового платежа акциза, освобождение от уплаты которой предоставлено при представлении банковской гарантии). (п. 18 введен Федеральным законом от 27.11.2010 N 306-ФЗ)
19. В налоговой декларации по акцизам, представляемой производителями алкогольной и (или) спиртосодержащей продукции (за исключением спиртосодержащей парфюмерно-косметической продукции в металлической аэрозольной упаковке и (или) спиртосодержащей продукции бытовой химии в металлической аэрозольной упаковке), указываются сведения за истекший налоговый период об объемах этилового спирта и (или) коньячного спирта, приобретенных у каждого продавца, в том числе:
1) идентификационный номер налогоплательщика, код причины постановки на учет продавца спирта этилового и (или) спирта коньячного, объем приобретенного этилового спирта и (или) коньячного спирта (в литрах безводного спирта);
2) сумма авансового платежа акциза, уплаченная при закупке спирта у каждого продавца спирта этилового и (или) спирта коньячного, указанная в извещениях об уплате авансового платежа акциза, либо сумма авансового платежа акциза, освобождение от уплаты которой предоставлено при представлении банковской гарантии, которая указана в извещениях об освобождении от уплаты авансового платежа акциза. (п. 19 введен Федеральным законом от 27.11.2010 N 306-ФЗ)
Статья 205. Сроки и порядок уплаты акциза при ввозе подакцизных товаров на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией
(в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
Сроки и порядок уплаты акциза при ввозе подакцизных товаров на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, устанавливаются настоящей главой с учетом положений таможенного законодательства Таможенного союза и законодательства Российской Федерации о таможенном деле.
Статья 206. Утратила силу. - Федеральный закон от 06.06.2003 N 65-ФЗ.
Глава 23. НАЛОГ НА ДОХОДЫ ФИЗИЧЕСКИХ ЛИЦ
Статья 207. Налогоплательщики
КонсультантПлюс: примечание. При внесении изменений в статью 207 Федеральным законом от 29.12.2000 N 166-ФЗ законодателем,
видимо, допущена неточность: не исключена запятая после слов "от источников". Текст статьи 207 приведен в точном соответствии с изменениями, внесенными указанным Федеральным законом.
1. Налогоплательщиками налога на доходы физических лиц (далее в настоящей главе - налогоплательщики) признаются физические лица, являющиеся налоговыми резидентами Российской Федерации, а также физические лица, получающие доходы от источников, в Российской Федерации, не являющиеся налоговыми резидентами Российской Федерации. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 27.07.2006 N 137-ФЗ)
2. Налоговыми резидентами признаются физические лица, фактически находящиеся в Российской Федерации не менее 183 календарных дней в течение 12 следующих подряд месяцев. Период нахождения физического лица в Российской Федерации не прерывается на периоды его выезда за пределы Российской Федерации для краткосрочного (менее шести месяцев) лечения или обучения. (п. 2 введен Федеральным законом от 27.07.2006 N 137-ФЗ)
3. Независимо от фактического времени нахождения в Российской Федерации налоговыми резидентами Российской Федерации признаются российские военнослужащие, проходящие службу за границей, а также сотрудники органов государственной власти и органов местного самоуправления, командированные на работу за пределы Российской Федерации. (п. 3 введен Федеральным законом от 27.07.2006 N 137-ФЗ)
Статья 208. Доходы от источников в Российской Федерации и доходы от источников за пределами Российской Федерации
1. Для целей настоящей главы к доходам от источников в Российской Федерации относятся:
1) дивиденды и проценты, полученные от российской организации, а также проценты, полученные от российских индивидуальных предпринимателей и (или) иностранной организации в связи с деятельностью ее обособленного подразделения в Российской Федерации; (в ред. Федеральных законов от 06.08.2001 N 110-ФЗ, от 24.07.2007 N 216-ФЗ)
2) страховые выплаты при наступлении страхового случая, в том числе периодические страховые выплаты (ренты, аннуитеты) и (или) выплаты, связанные с участием страхователя в инвестиционном доходе страховщика, а также выкупные суммы полученные от российской организации и (или) от иностранной организации в связи с деятельностью ее обособленного подразделения в Российской Федерации; (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 24.07.2007 N 216-ФЗ)
3) доходы, полученные от использования в Российской Федерации авторских или иных смежных прав; (пп. 3 в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
4) доходы, полученные от сдачи в аренду или иного использования имущества, находящегося в Российской Федерации; (пп. 4 в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
5) доходы от реализации:
недвижимого имущества, находящегося в Российской Федерации;
в Российской Федерации акций или иных ценных бумаг, а также долей участия в уставном капитале организаций;
в Российской Федерации акций, иных ценных бумаг, долей участия в уставном капитале организаций, полученные от участия в инвестиционном товариществе; (абзац введен Федеральным законом от 28.11.2011 N 336-ФЗ)
прав требования к российской организации или иностранной организации в связи с деятельностью ее обособленного подразделения на территории Российской Федерации; (в ред. Федерального закона от 24.07.2007 N 216-ФЗ)
иного имущества, находящегося в Российской Федерации и принадлежащего физическому лицу;
6) вознаграждение за выполнение трудовых или иных обязанностей, выполненную работу, оказанную услугу, совершение действия в Российской Федерации. При этом вознаграждение директоров и иные аналогичные выплаты, получаемые членами органа управления организации (совета директоров или иного подобного органа) - налогового резидента Российской Федерации, местом нахождения (управления) которой является Российская Федерация, рассматриваются как доходы, полученные от источников в Российской Федерации, независимо от места, где фактически исполнялись возложенные на этих лиц управленческие обязанности или откуда производились выплаты указанных вознаграждений;
(в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
6.1) вознаграждение и иные выплаты за исполнение трудовых обязанностей, получаемые членами экипажей судов, плавающих под Государственным флагом Российской Федерации; (пп. 6.1 введен Федеральным законом от 07.11.2011 N 305-ФЗ)
7) пенсии, пособия, стипендии и иные аналогичные выплаты, полученные налогоплательщиком в соответствии с действующим российским законодательством или полученные от иностранной организации в связи с деятельностью ее обособленного подразделения в Российской Федерации; (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 24.07.2007 N 216-ФЗ)
8) исключен. - Федеральный закон от 29.12.2000 N 166-ФЗ);
8) доходы, полученные от использования любых транспортных средств, включая морские, речные, воздушные суда и автомобильные транспортные средства, в связи с перевозками в Российскую Федерацию и (или) из Российской Федерации или в ее пределах, а также штрафы и иные санкции за простой (задержку) таких транспортных средств в пунктах погрузки (выгрузки) в Российской Федерации; (пп. 8 введен Федеральным законом от 29.12.2000 N 166-ФЗ)
9) доходы, полученные от использования трубопроводов, линий электропередачи (ЛЭП), линий оптико-волоконной и (или) беспроводной связи, иных средств связи, включая компьютерные сети, на территории Российской Федерации; (пп. 9 введен Федеральным законом от 29.12.2000 N 166-ФЗ)
9.1) выплаты правопреемникам умерших застрахованных лиц в случаях, предусмотренных законодательством Российской Федерации об обязательном пенсионном страховании; (пп. 9.1 введен Федеральным законом от 29.12.2004 N 204-ФЗ)
10) иные доходы, получаемые налогоплательщиком в результате осуществления им деятельности в Российской Федерации. (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
2. Для целей настоящей главы не относятся к доходам, полученным от источников в Российской Федерации, доходы физического лица, полученные им в результате проведения внешнеторговых операций (включая товарообменные), совершаемых исключительно от имени и в интересах этого физического лица и связанных исключительно с закупкой (приобретением) товара (выполнением работ, оказанием услуг) в Российской Федерации, а также с ввозом товара на территорию Российской Федерации.
Это положение применяется в отношении операций, связанных с ввозом товара на территорию Российской Федерации в таможенной процедуре выпуска для внутреннего потребления, только в том случае, если соблюдаются следующие условия: (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
1) поставка товара осуществляется физическим лицом не из мест хранения (в том числе таможенных складов), находящихся на территории Российской Федерации; (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
2) утратил силу с 1 января 2012 года. - Федеральный закон от 18.07.2011 N 227-ФЗ;
3) товар не продается через обособленное подразделение иностранной организации в Российской Федерации. (в ред. Федерального закона от 24.07.2007 N 216-ФЗ)
В случае, если не выполняется хотя бы одно из указанных условий, доходом, полученным от источников в Российской Федерации, в связи с реализацией товара, признается часть полученных доходов, относящаяся к деятельности физического лица в Российской Федерации.
При последующей реализации товара, приобретенного физическим лицом по внешнеторговым операциям, предусмотренным настоящим пунктом, к доходам такого физического лица, полученным от источников в Российской Федерации, относятся доходы от любой продажи этого товара, включая его
перепродажу или залог, с находящихся на территории Российской Федерации, принадлежащих этому физическому лицу, арендуемых или используемых им складов либо других мест нахождения и хранения такого товара, за исключением его продажи за пределами Российской Федерации с таможенных складов. (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
3. Для целей настоящей главы к доходам, полученным от источников за пределами Российской Федерации, относятся: (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
1) дивиденды и проценты, полученные от иностранной организации, за исключением процентов, предусмотренных подпунктом 1 пункта 1 настоящей статьи; (пп. 1 в ред. Федерального закона от 06.08.2001 N 110-ФЗ)
2) страховые выплаты при наступлении страхового случая, полученные от иностранной организации, за исключением страховых выплат, предусмотренных подпунктом 2 пункта 1 настоящей статьи; (пп. 2 в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
3) доходы от использования за пределами Российской Федерации авторских или иных смежных прав; (пп. 3 в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
4) доходы, полученные от сдачи в аренду или иного использования имущества, находящегося за пределами Российской Федерации; (пп. 4 в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
5) доходы от реализации:
недвижимого имущества, находящегося за пределами Российской Федерации;
за пределами Российской Федерации акций или иных ценных бумаг, а также долей участия в уставных капиталах иностранных организаций; (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
прав требования к иностранной организации, за исключением прав требования, указанных в четвертом абзаце подпункта 5 пункта 1 настоящей статьи;
иного имущества, находящегося за пределами Российской Федерации;
6) вознаграждение за выполнение трудовых или иных обязанностей, выполненную работу, оказанную услугу, совершение действия за пределами Российской Федерации. При этом вознаграждение директоров и иные аналогичные выплаты, получаемые членами органа управления иностранной организации (совета директоров или иного подобного органа), рассматриваются как доходы от источников, находящихся за пределами Российской Федерации, независимо от места, где фактически исполнялись возложенные на этих лиц управленческие обязанности; (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
7) пенсии, пособия, стипендии и иные аналогичные выплаты, полученные налогоплательщиком в соответствии с законодательством иностранных государств; (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
8) доходы, полученные от использования любых транспортных средств, включая морские, речные, воздушные суда и автомобильные транспортные средства, а также штрафы и иные санкции за простой (задержку) таких транспортных средств в пунктах погрузки (выгрузки), за исключением предусмотренных подпунктом 8 пункта 1 настоящей статьи; (пп. 8 в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
9) иные доходы, получаемые налогоплательщиком в результате осуществления им деятельности за пределами Российской Федерации.
4. Если положения настоящего Кодекса не позволяют однозначно отнести полученные налогоплательщиком доходы к доходам, полученным от источников в Российской Федерации, либо к
доходам от источников за пределами Российской Федерации, отнесение дохода к тому или иному источнику осуществляется Министерством финансов Российской Федерации. В аналогичном порядке определяется доля указанных доходов, которая может быть отнесена к доходам от источников в Российской Федерации, и доля, которая может быть отнесена к доходам от источников за пределами Российской Федерации.
5. В целях настоящей главы доходами не признаются доходы от операций, связанных с имущественными и неимущественными отношениями физических лиц, признаваемых членами семьи и (или) близкими родственниками в соответствии с Семейным кодексом Российской Федерации, за исключением доходов, полученных указанными физическими лицами в результате заключения между этими лицами договоров гражданско-правового характера или трудовых соглашений. (п. 5 введен Федеральным законом от 29.12.2000 N 166-ФЗ)
Статья 209. Объект налогообложения
Объектом налогообложения признается доход, полученный налогоплательщиками:
1) от источников в Российской Федерации и (или) от источников за пределами Российской Федерации - для физических лиц, являющихся налоговыми резидентами Российской Федерации;
2) от источников в Российской Федерации - для физических лиц, не являющихся налоговыми резидентами Российской Федерации.
Статья 210. Налоговая база
1. При определении налоговой базы учитываются все доходы налогоплательщика, полученные им как в денежной, так и в натуральной формах, или право на распоряжение которыми у него возникло, а также доходы в виде материальной выгоды, определяемой в соответствии со статьей 212 настоящего Кодекса.
Если из дохода налогоплательщика по его распоряжению, по решению суда или иных органов производятся какие-либо удержания, такие удержания не уменьшают налоговую базу.
2. Налоговая база определяется отдельно по каждому виду доходов, в отношении которых установлены различные налоговые ставки.
3. Для доходов, в отношении которых предусмотрена налоговая ставка, установленная пунктом 1 статьи 224 настоящего Кодекса, налоговая база определяется как денежное выражение таких доходов, подлежащих налогообложению, уменьшенных на сумму налоговых вычетов, предусмотренных статьями 218 - 221 настоящего Кодекса, с учетом особенностей, установленных настоящей главой.
Если сумма налоговых вычетов в налоговом периоде окажется больше суммы доходов, в отношении которых предусмотрена налоговая ставка, установленная пунктом 1 статьи 224 настоящего Кодекса, подлежащих налогообложению, за этот же налоговый период, то применительно к этому налоговому периоду налоговая база принимается равной нулю. На следующий налоговый период разница между суммой налоговых вычетов в этом налоговом периоде и суммой доходов, в отношении которых предусмотрена налоговая ставка, установленная пунктом 1 статьи 224 настоящего Кодекса, подлежащих налогообложению, не переносится, если иное не предусмотрено настоящей главой.
У налогоплательщиков, получающих пенсии в соответствии с законодательством Российской Федерации, при отсутствии в налоговом периоде доходов, облагаемых по налоговой ставке, установленной пунктом 1 статьи 224 настоящего Кодекса, разница между суммой налоговых вычетов и суммой доходов, в отношении которых предусмотрена налоговая ставка, установленная пунктом 1 статьи 224 настоящего Кодекса, может переноситься на предшествующие налоговые периоды в порядке, предусмотренном настоящей главой. (абзац введен Федеральным законом от 21.11.2011 N 330-ФЗ)
4. Для доходов, в отношении которых предусмотрены иные налоговые ставки, налоговая база определяется как денежное выражение таких доходов, подлежащих налогообложению. При этом налоговые вычеты, предусмотренные статьями 218 - 221 настоящего Кодекса, не применяются.
5. Доходы (расходы, принимаемые к вычету в соответствии со статьями 214.1, 214.3, 214.4, 214.5, 218
- 221 настоящего Кодекса) налогоплательщика, выраженные (номинированные) в иностранной валюте, пересчитываются в рубли по официальному курсу Центрального банка Российской Федерации, установленному на дату фактического получения указанных доходов (дату фактического осуществления расходов). (в ред. Федеральных законов от 25.11.2009 N 281-ФЗ, от 28.11.2011 N 336-ФЗ)
Статья 211. Особенности определения налоговой базы при получении доходов в натуральной форме
1. При получении налогоплательщиком дохода от организаций и индивидуальных предпринимателей в натуральной форме в виде товаров (работ, услуг), иного имущества, налоговая база определяется как стоимость этих товаров (работ, услуг) иного имущества, исчисленная исходя из их цен, определяемых в порядке, аналогичном предусмотренному статьей 105.3 настоящего Кодекса. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 18.07.2011 N 227-ФЗ)
При этом в стоимость таких товаров (работ, услуг) включается соответствующая сумма налога на добавленную стоимость, акцизов и исключается частичная оплата налогоплательщиком стоимости полученных им товаров, выполненных для него работ, оказанных ему услуг. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 07.07.2003 N 117-ФЗ, от 24.07.2007 N 216-ФЗ)
2. К доходам, полученным налогоплательщиком в натуральной форме, в частности, относятся:
1) оплата (полностью или частично) за него организациями или индивидуальными предпринимателями товаров (работ, услуг) или имущественных прав, в том числе коммунальных услуг, питания, отдыха, обучения в интересах налогоплательщика;
2) полученные налогоплательщиком товары, выполненные в интересах налогоплательщика работы, оказанные в интересах налогоплательщика услуги на безвозмездной основе или с частичной оплатой; (в ред. Федерального закона от 24.07.2007 N 216-ФЗ)
3) оплата труда в натуральной форме.
Статья 212. Особенности определения налоговой базы при получении доходов в виде материальной выгоды
1. Доходом налогоплательщика, полученным в виде материальной выгоды, являются:
1) материальная выгода, полученная от экономии на процентах за пользование налогоплательщиком заемными (кредитными) средствами, полученными от организаций или индивидуальных предпринимателей, за исключением:
материальной выгоды, полученной от банков, находящихся на территории Российской Федерации, в связи с операциями с банковскими картами в течение беспроцентного периода, установленного в договоре о предоставлении банковской карты;
материальной выгоды, полученной от экономии на процентах за пользование заемными (кредитными) средствами, предоставленными на новое строительство либо приобретение на территории Российской Федерации жилого дома, квартиры, комнаты или доли (долей) в них, земельных участков, предоставленных для индивидуального жилищного строительства, и земельных участков, на которых расположены приобретаемые жилые дома, или доли (долей) в них;
материальной выгоды, полученной от экономии на процентах за пользование заемными (кредитными) средствами, предоставленными банками, находящимися на территории Российской Федерации, в целях рефинансирования (перекредитования) займов (кредитов), полученных на новое строительство либо приобретение на территории Российской Федерации жилого дома, квартиры, комнаты или доли (долей) в них, земельных участков, предоставленных для индивидуального жилищного строительства, и земельных участков, на которых расположены приобретаемые жилые дома, или доли (долей) в них.
Материальная выгода, указанная в абзацах третьем и четвертом настоящего подпункта, освобождается от налогообложения при условии наличия права у налогоплательщика на получение имущественного налогового вычета, установленного подпунктом 2 пункта 1 статьи 220 настоящего Кодекса, подтвержденного налоговым органом в порядке, предусмотренном пунктом 3 статьи 220 настоящего
Кодекса; (пп. 1 в ред. Федерального закона от 19.07.2009 N 202-ФЗ)
2) материальная выгода, полученная от приобретения товаров (работ, услуг) в соответствии с гражданско-правовым договором у физических лиц, организаций и индивидуальных предпринимателей, являющихся взаимозависимыми по отношению к налогоплательщику; (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
3) материальная выгода, полученная от приобретения ценных бумаг, финансовых инструментов срочных сделок. (пп. 3 в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
2. При получении налогоплательщиком дохода в виде материальной выгоды, указанной в подпункте 1 пункта 1 настоящей статьи, налоговая база определяется как:
О применении подпункта 1 пункта 2 статьи 212 см. определение Конституционного Суда РФ от 05.07.2002 N 203-О.
1) превышение суммы процентов за пользование заемными (кредитными) средствами, выраженными в рублях, исчисленной исходя из двух третьих действующей ставки рефинансирования, установленной Центральным банком Российской Федерации на дату фактического получения налогоплательщиком дохода, над суммой процентов, исчисленной исходя из условий договора; (в ред. Федеральных законов от 24.07.2007 N 216-ФЗ, от 22.07.2008 N 158-ФЗ)
2) превышение суммы процентов за пользование заемными (кредитными) средствами, выраженными в иностранной валюте, исчисленной исходя из 9 процентов годовых, над суммой процентов, исчисленной исходя из условий договора. (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
Определение налоговой базы при получении дохода в виде материальной выгоды, полученной от экономии на процентах при получении заемных (кредитных) средств, исчисление, удержание и перечисление налога осуществляются налоговым агентом в порядке, установленном настоящим Кодексом. (в ред. Федерального закона от 24.07.2007 N 216-ФЗ)
3. При получении налогоплательщиком дохода в виде материальной выгоды, указанной в подпункте 2 пункта 1 настоящей статьи, налоговая база определяется как превышение цены идентичных (однородных) товаров (работ, услуг), реализуемых лицами, являющимися взаимозависимыми по отношению к налогоплательщику, в обычных условиях лицам, не являющимся взаимозависимыми, над ценами реализации идентичных (однородных) товаров (работ, услуг) налогоплательщику.
4. При получении налогоплательщиком дохода в виде материальной выгоды, указанной в подпункте 3 пункта 1 настоящей статьи, налоговая база определяется как превышение рыночной стоимости ценных бумаг, финансовых инструментов срочных сделок над суммой фактических расходов налогоплательщика на их приобретение.
В целях настоящей статьи в расходы на приобретение ценных бумаг, являющихся базисным активом опционного контракта, включаются суммы, уплаченные продавцу за ценные бумаги в соответствии с таким контрактом, а также уплаченные суммы премии и вариационной маржи по опционным контрактам.
Материальная выгода не возникает при приобретении налогоплательщиком ценных бумаг по первой или второй части РЕПО при условии исполнения сторонами обязательств по первой и второй частям РЕПО, а также в случае оформленного надлежащим образом прекращения обязательств по первой или второй части РЕПО по основаниям, отличным от надлежащего исполнения, в том числе зачетом встречных однородных требований, возникших из другой операции РЕПО.
Рыночная стоимость ценных бумаг, обращающихся на организованном рынке ценных бумаг, определяется исходя из их рыночной цены с учетом предельной границы ее колебаний, если иное не установлено настоящей статьей.
Рыночная стоимость ценных бумаг, не обращающихся на организованном рынке ценных бумаг, определяется исходя из расчетной цены ценных бумаг с учетом предельной границы ее колебаний, если иное не установлено настоящей статьей.
Рыночная стоимость ценных бумаг, обращающихся и не обращающихся на организованном рынке ценных бумаг, определяется на дату совершения сделки. (абзац введен Федеральным законом от 28.12.2010 N 395-ФЗ)
Порядок определения рыночной цены ценных бумаг, расчетной цены ценных бумаг, а также порядок определения предельной границы колебаний рыночной цены устанавливаются в целях настоящей главы федеральным органом исполнительной власти по рынку ценных бумаг по согласованию с Министерством финансов Российской Федерации с учетом положений настоящего пункта.
Расчетной ценой инвестиционного пая закрытого инвестиционного фонда (интервального паевого инвестиционного фонда), не обращающегося на организованном рынке ценных бумаг, признается последняя расчетная стоимость инвестиционного пая, определенная управляющей компанией, осуществляющей доверительное управление имуществом, составляющим соответствующий паевой инвестиционный фонд, в соответствии с законодательством Российской Федерации об инвестиционных фондах, без учета предельной границы колебаний расчетной цены ценных бумаг.
Рыночной стоимостью инвестиционного пая паевого инвестиционного фонда (обращающегося и не обращающегося на организованном рынке ценных бумаг) в случае его приобретения у управляющей компании, осуществляющей доверительное управление имуществом, составляющим соответствующий паевой инвестиционный фонд, признается последняя расчетная стоимость инвестиционного пая, определенная указанной управляющей компанией в соответствии с законодательством Российской Федерации об инвестиционных фондах, без учета предельной границы колебаний рыночной или расчетной цены ценных бумаг.
Если в соответствии с законодательством Российской Федерации об инвестиционных фондах выдача инвестиционного пая паевого инвестиционного фонда, ограниченного в обороте, осуществляется не по расчетной стоимости инвестиционного пая, рыночной стоимостью такого инвестиционного пая признается сумма денежных средств, на которую выдается один инвестиционный пай и которая определена в соответствии с правилами доверительного управления паевым инвестиционным фондом, без учета предельной границы колебаний.
Рыночной стоимостью инвестиционного пая открытого паевого инвестиционного фонда признается последняя расчетная стоимость инвестиционного пая, определенная управляющей компанией, осуществляющей доверительное управление имуществом, составляющим соответствующий открытый паевой инвестиционный фонд, в соответствии с законодательством Российской Федерации об инвестиционных фондах, без учета предельной границы колебаний рыночной цены ценных бумаг.
Рыночная стоимость финансовых инструментов срочных сделок, обращающихся на организованном рынке, определяется в соответствии с пунктом 1 статьи 305 настоящего Кодекса.
Рыночная стоимость финансовых инструментов срочных сделок, не обращающихся на организованном рынке, определяется в соответствии с пунктом 2 статьи 305 настоящего Кодекса. (п. 4 в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
Положение статьи 213 Налогового кодекса РФ согласно которому при определении налоговой базы по НДФЛ учитываются доходы, полученные налогоплательщиком в виде страховых выплат, за исключением выплат, полученных по договорам добровольного пенсионного страхования, заключенным физическими лицами в свою пользу со страховыми организациями, при наступлении пенсионных оснований в соответствии с законодательством РФ, по своему конституционно-правовому смыслу не предполагает его применение к отношениям, возникшим в связи с налогообложением доходов по договорам добровольного пенсионного страхования за счет средств работодателей, страховые взносы по которым уплачены до 1 января 2008 года в полном объеме (Определение Конституционного Суда РФ от 19.01.2010 N 137-О-П).
Статья 213. Особенности определения налоговой базы по договорам страхования
(в ред. Федерального закона от 29.12.2004 N 204-ФЗ)
(в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
1. При определении налоговой базы учитываются доходы, полученные налогоплательщиком в виде страховых выплат, за исключением выплат, полученных:
1) по договорам обязательного страхования, осуществляемого в порядке, установленном законодательством Российской Федерации;
2) по договорам добровольного страхования жизни (за исключением договоров, предусмотренных подпунктом 4 настоящего пункта) в случае выплат, связанных с дожитием застрахованного лица до определенного возраста или срока, либо в случае наступления иного события, если по условиям такого договора страховые взносы уплачиваются налогоплательщиком и если суммы страховых выплат не превышают сумм внесенных им страховых взносов, увеличенных на сумму, рассчитанную путем последовательного суммирования произведений сумм страховых взносов, внесенных со дня заключения договора страхования ко дню окончания каждого года действия такого договора добровольного страхования жизни (включительно), и действовавшей в соответствующий год среднегодовой ставки рефинансирования Центрального банка Российской Федерации. В противном случае разница между указанными суммами учитывается при определении налоговой базы и подлежит налогообложению у источника выплаты.
В целях настоящей статьи среднегодовая ставка рефинансирования Центрального банка Российской Федерации определяется как частное от деления суммы, полученной в результате сложения величин ставок рефинансирования, действовавших на 1-е число каждого календарного месяца года действия договора страхования жизни, на количество суммируемых величин ставок рефинансирования Центрального банка Российской Федерации.
В случаях досрочного расторжения договоров добровольного страхования жизни, предусмотренных настоящим подпунктом (за исключением случаев досрочного расторжения договоров добровольного страхования жизни по причинам, не зависящим от воли сторон), и возврата физическим лицам денежной (выкупной) суммы, подлежащей в соответствии с правилами страхования и условиями указанных договоров выплате при досрочном расторжении таких договоров, полученный доход за вычетом сумм внесенных налогоплательщиком страховых взносов учитывается при определении налоговой базы и подлежит налогообложению у источника выплаты;
3) по договорам добровольного личного страхования, предусматривающим выплаты на случай смерти, причинения вреда здоровью и (или) возмещения медицинских расходов застрахованного лица (за исключением оплаты стоимости санаторно-курортных путевок);
4) по договорам добровольного пенсионного страхования, заключенным физическими лицами в свою пользу со страховыми организациями, при наступлении пенсионных оснований в соответствии с законодательством Российской Федерации.
В случаях расторжения договоров добровольного пенсионного страхования (за исключением случаев расторжения договоров страхования по причинам, не зависящим от воли сторон) и возврата физическому лицу денежной (выкупной) суммы, подлежащей в соответствии с правилами страхования и условиями договора выплате при расторжении таких договоров, полученный доход за вычетом сумм внесенных налогоплательщиком страховых взносов учитывается при определении налоговой базы и подлежит налогообложению у источника выплаты.
В случае расторжения договора добровольного пенсионного страхования (за исключением случаев расторжения договоров страхования по причинам, не зависящим от воли сторон) при определении налоговой базы учитываются уплаченные физическим лицом по этому договору суммы страховых взносов, в отношении которых ему был предоставлен социальный налоговый вычет, указанный в подпункте 4 пункта 1 статьи 219 настоящего Кодекса.
При этом страховая организация при выплате физическому лицу денежных (выкупных) сумм по договору добровольного пенсионного страхования обязана удержать сумму налога, исчисленную с суммы
дохода, равной сумме страховых взносов, уплаченных физическим лицом по этому договору, за каждый календарный год, в котором налогоплательщик имел право на получение социального налогового вычета, указанного в подпункте 4 пункта 1 статьи 219 настоящего Кодекса.
В случае, если налогоплательщик предоставил справку, выданную налоговым органом по месту жительства налогоплательщика, подтверждающую неполучение налогоплательщиком социального налогового вычета либо подтверждающую факт получения налогоплательщиком суммы предоставленного социального налогового вычета, указанного в подпункте 4 пункта 1 статьи 219 настоящего Кодекса, страховая организация соответственно не удерживает сумму налога либо исчисляет сумму налога, подлежащую удержанию. (п. 1 в ред. Федерального закона от 24.07.2007 N 216-ФЗ)
1.1. Форма справки, выдаваемой налоговым органом по месту жительства налогоплательщика, подтверждающей неполучение налогоплательщиком социального налогового вычета либо подтверждающей факт получения налогоплательщиком суммы предоставленного социального налогового вычета, утверждается федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов. (п. 1.1 введен Федеральным законом от 24.07.2007 N 216-ФЗ)
2. Утратил силу. - Федеральный закон от 29.12.2004 N 204-ФЗ.
О порядке исчисления и уплаты налога на доходы физических лиц по договорам добровольного долгосрочного страхования жизни и договорам добровольного пенсионного страхования, заключенным до дня вступления в силу Федерального закона от 24.07.2007 N 216-ФЗ, страховые взносы по которым до дня вступления в силу указанного Закона были в полном объеме уплачены за физических лиц из средств работодателей, см. статью 3.1 Федерального закона от 24.07.2007 N 216-ФЗ (в редакции Федерального закона от 07.03.2011 N 24-ФЗ).
3. При определении налоговой базы учитываются суммы страховых взносов, если указанные суммы вносятся за физических лиц из средств работодателей либо из средств организаций или индивидуальных предпринимателей, не являющихся работодателями в отношении тех физических лиц, за которых они вносят страховые взносы, за исключением случаев, когда страхование физических лиц производится по договорам обязательного страхования, договорам добровольного личного страхования или договорам добровольного пенсионного страхования. (п. 3 в ред. Федерального закона от 24.07.2007 N 216-ФЗ)
4. По договору добровольного имущественного страхования (включая страхование гражданской ответственности за причинение вреда имуществу третьих лиц и (или) страхование гражданской ответственности владельцев транспортных средств) при наступлении страхового случая доход налогоплательщика, подлежащий налогообложению, определяется в случаях:
гибели или уничтожения застрахованного имущества (имущества третьих лиц) как разница между суммой полученной страховой выплаты и рыночной стоимостью застрахованного имущества на дату заключения указанного договора (на дату наступления страхового случая - по договору страхования гражданской ответственности), увеличенной на сумму уплаченных по страхованию этого имущества страховых взносов;
повреждения застрахованного имущества (имущества третьих лиц) как разница между суммой полученной страховой выплаты и расходами, необходимыми для проведения ремонта (восстановления) этого имущества (в случае, если ремонт не осуществлялся), или стоимостью ремонта (восстановления) этого имущества (в случае осуществления ремонта), увеличенными на сумму уплаченных по страхованию этого имущества страховых взносов.
Обоснованность расходов, необходимых для проведения ремонта (восстановления) застрахованного имущества в случае, если ремонт (восстановление) не производился, подтверждается документом (калькуляцией, заключением, актом), составленным страховщиком или независимым экспертом (оценщиком).
Обоснованность расходов на произведенный ремонт (восстановление) застрахованного имущества
подтверждается следующими документами:
1) договором (копией договора) о выполнении соответствующих работ (об оказании услуг);
2) документами, подтверждающими принятие выполненных работ (оказанных услуг);
3) платежными документами, оформленными в установленном порядке, подтверждающими факт оплаты работ (услуг).
При этом не учитываются в качестве дохода суммы возмещенных страхователю или понесенных страховщиками расходов, произведенных в связи с расследованием обстоятельств наступления страхового случая, установлением размера ущерба, осуществлением судебных расходов, а также иных расходов, осуществленных в соответствии с действующим законодательством и условиями договора имущественного страхования.
5 - 6. Утратили силу. - Федеральный закон от 29.12.2004 N 204-ФЗ.
Статья 213.1. Особенности определения налоговой базы по договорам негосударственного пенсионного обеспечения и договорам обязательного пенсионного страхования, заключаемым с негосударственными пенсионными фондами
(введена Федеральным законом от 29.12.2004 N 204-ФЗ)
КонсультантПлюс: примечание. Федеральным законом от 23.06.2014 N 166-ФЗ пункт 1 статьи 213.1 дополнен абзацем пятым,
действие которого распространяется на правоотношения, возникшие с 1 января 2005 года.
1. При определении налоговой базы по договорам негосударственного пенсионного обеспечения и договорам обязательного пенсионного страхования, заключаемым с негосударственными пенсионными фондами, не учитываются:
страховые взносы на обязательное пенсионное страхование, уплачиваемые организациями и иными работодателями в соответствии с законодательством Российской Федерации;
накопительная часть трудовой пенсии;
суммы пенсий, выплачиваемых по договорам негосударственного пенсионного обеспечения, заключенным физическими лицами с имеющими соответствующую лицензию российскими негосударственными пенсионными фондами в свою пользу;
суммы пенсионных взносов по договорам негосударственного пенсионного обеспечения, заключенным организациями и иными работодателями с имеющими соответствующую лицензию российскими негосударственными пенсионными фондами;
суммы пенсионных взносов по договорам негосударственного пенсионного обеспечения, заключенным физическими лицами с имеющими соответствующую лицензию российскими негосударственными пенсионными фондами в пользу других лиц.
2. При определении налоговой базы учитываются:
КонсультантПлюс: примечание. Федеральным законом от 23.06.2014 N 166-ФЗ в абзац второй пункта 2 статьи 213.1 внесены
изменения, действия которых распространяется на правоотношения, возникшие с 1 января 2005 года. См. текст абзаца второго с учетом указанных изменений.
суммы пенсий физическим лицам, выплачиваемых по договорам негосударственного пенсионного обеспечения, заключенным организациями и иными работодателями с имеющими соответствующую лицензию российскими негосударственными пенсионными фондами;
суммы пенсий, выплачиваемых по договорам негосударственного пенсионного обеспечения,
заключенным физическими лицами с имеющими соответствующую лицензию российскими негосударственными пенсионными фондами в пользу других лиц;
денежные (выкупные) суммы за вычетом сумм платежей (взносов), внесенных физическим лицом в свою пользу, которые подлежат выплате в соответствии с пенсионными правилами и условиями договоров негосударственного пенсионного обеспечения, заключенных с имеющими соответствующую лицензию российскими негосударственными пенсионными фондами, в случае досрочного расторжения указанных договоров (за исключением случаев их досрочного расторжения по причинам, не зависящим от воли сторон, или перевода выкупной суммы в другой негосударственный пенсионный фонд), а также в случае изменения условий указанных договоров в отношении срока их действия.
Указанные в настоящем пункте суммы подлежат налогообложению у источника выплат.
Внесенные физическим лицом по договору негосударственного пенсионного обеспечения суммы платежей (взносов), в отношении которых физическому лицу был предоставлен социальный налоговый вычет, указанный в подпункте 4 пункта 1 статьи 219 настоящего Кодекса, подлежат налогообложению при выплате денежной (выкупной) суммы (за исключением случаев досрочного расторжения указанного договора по причинам, не зависящим от воли сторон, или перевода денежной (выкупной) суммы в другой негосударственный пенсионный фонд). (абзац введен Федеральным законом от 24.07.2007 N 216-ФЗ)
При этом негосударственный пенсионный фонд при выплате физическому лицу денежных (выкупных) сумм обязан удержать сумму налога, исчисленную с суммы дохода, равной сумме платежей (взносов), уплаченных физическим лицом по этому договору, за каждый календарный год, в котором налогоплательщик имел право на получение социального налогового вычета, указанного в подпункте 4 пункта 1 статьи 219 настоящего Кодекса. (абзац введен Федеральным законом от 24.07.2007 N 216-ФЗ)
В случае, если налогоплательщик предоставил справку, выданную налоговым органом по месту жительства налогоплательщика, подтверждающую неполучение налогоплательщиком социального налогового вычета либо подтверждающую факт получения налогоплательщиком суммы социального налогового вычета, указанного в подпункте 4 пункта 1 статьи 219 настоящего Кодекса, негосударственный пенсионный фонд соответственно не удерживает либо исчисляет сумму налога, подлежащую удержанию. (абзац введен Федеральным законом от 24.07.2007 N 216-ФЗ)
Статья 214. Особенности уплаты налога на доходы физических лиц в отношении доходов от долевого участия в организации
(в ред. Федерального закона от 06.08.2001 N 110-ФЗ)
Сумма налога на доходы физических лиц (далее в настоящей главе - налог) в отношении доходов от долевого участия в организации, полученных в виде дивидендов, определяется с учетом следующих положений:
1) сумма налога в отношении дивидендов, полученных от источников за пределами Российской Федерации, определяется налогоплательщиком самостоятельно применительно к каждой сумме полученных дивидендов по ставке, предусмотренной пунктом 4 статьи 224 настоящего Кодекса.
При этом налогоплательщики, получающие дивиденды от источников за пределами Российской Федерации, вправе уменьшить сумму налога, исчисленную в соответствии с настоящей главой, на сумму налога, исчисленную и уплаченную по месту нахождения источника дохода, только в случае, если источник дохода находится в иностранном государстве, с которым заключен договор (соглашение) об избежании двойного налогообложения.
В случае, если сумма налога, уплаченная по месту нахождения источника дохода, превышает сумму налога, исчисленную в соответствии с настоящей главой, полученная разница не подлежит возврату из бюджета;
2) если источником дохода налогоплательщика, полученного в виде дивидендов, является российская
организация, указанная организация признается налоговым агентом и определяет сумму налога отдельно по каждому налогоплательщику применительно к каждой выплате указанных доходов по ставке, предусмотренной пунктом 4 статьи 224 настоящего Кодекса, в порядке, предусмотренном статьей 275 настоящего Кодекса.
Статья 214.1. Особенности определения налоговой базы, исчисления и уплаты налога на доходы по операциям с ценными бумагами и по операциям с финансовыми инструментами срочных сделок
(в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
1. При определении налоговой базы по доходам по операциям с ценными бумагами и по операциям с финансовыми инструментами срочных сделок учитываются доходы, полученные по следующим операциям:
1) с ценными бумагами, обращающимися на организованном рынке ценных бумаг;
2) с ценными бумагами, не обращающимися на организованном рынке ценных бумаг;
3) с финансовыми инструментами срочных сделок, обращающимися на организованном рынке;
4) с финансовыми инструментами срочных сделок, не обращающимися на организованном рынке.
1.1. При этом для целей настоящей статьи отнесение ценных бумаг и финансовых инструментов срочных сделок к обращающимся и не обращающимся на организованном рынке ценных бумаг осуществляется на дату реализации ценной бумаги, финансового инструмента срочных сделок, включая получение суммы вариационной маржи и премии по контрактам, если иное не предусмотрено настоящей статьей. (п. 1.1 введен Федеральным законом от 28.12.2010 N 395-ФЗ)
2. Порядок отнесения объектов гражданских прав к ценным бумагам устанавливается законодательством Российской Федерации и применимым законодательством иностранных государств.
3. К ценным бумагам, обращающимся на организованном рынке ценных бумаг, в целях настоящей главы относятся:
1) ценные бумаги, допущенные к торгам российского организатора торговли на рынке ценных бумаг, в том числе на фондовой бирже;
2) инвестиционные паи открытых паевых инвестиционных фондов, управление которыми осуществляют российские управляющие компании;
3) ценные бумаги иностранных эмитентов, допущенные к торгам на иностранных фондовых биржах.
4. Указанные в пункте 3 настоящей статьи ценные бумаги (за исключением инвестиционных паев открытых паевых инвестиционных фондов, управление которыми осуществляют российские управляющие компании) в целях настоящей главы относятся к ценным бумагам, обращающимся на организованном рынке ценных бумаг, если по ним рассчитывается рыночная котировка ценной бумаги. Под рыночной котировкой ценной бумаги понимается:
1) средневзвешенная цена ценной бумаги по сделкам, совершенным в течение одного торгового дня через российского организатора торговли на рынке ценных бумаг, включая фондовую биржу, - для ценных бумаг, допущенных к торгам такого организатора торговли на рынке ценных бумаг, на фондовой бирже;
2) цена закрытия по ценной бумаге, рассчитываемая иностранной фондовой биржей по сделкам, совершенным в течение одного торгового дня через такую биржу, - для ценных бумаг, допущенных к торгам на иностранной фондовой бирже.
4.1. При отсутствии информации о средневзвешенной цене ценной бумаги у российского организатора торговли на рынке ценных бумаг, включая фондовую биржу (цене закрытия по ценной бумаге, рассчитываемой иностранной фондовой биржей), на дату ее реализации рыночной котировкой признается средневзвешенная цена (цена закрытия), сложившаяся на дату ближайших торгов, состоявшихся до дня
совершения соответствующей сделки, если торги по этим ценным бумагам проводились хотя бы один раз в течение последних трех месяцев. (п. 4.1 введен Федеральным законом от 28.12.2010 N 395-ФЗ)
5. В целях настоящей главы финансовым инструментом срочных сделок признается договор, являющийся производным финансовым инструментом в соответствии с Федеральным законом "О рынке ценных бумаг", за исключением договора, предусматривающего обязанность сторон или стороны договора периодически или единовременно уплачивать денежные суммы в случае предъявления требований другой стороной в зависимости от изменения значений величин, составляющих официальную статистическую информацию, от наступления обстоятельства, свидетельствующего о неисполнении или ненадлежащем исполнении одним или несколькими юридическими лицами, государствами или муниципальными образованиями своих обязательств, от физических, биологических и (или) химических показателей состояния окружающей среды, от иного обстоятельства, которое прямо не предусмотрено указанным выше Федеральным законом, а также от изменения значений величин, определяемых на основании совокупности указанных в настоящем абзаце показателей.
Отнесение финансовых инструментов срочных сделок к обращающимся на организованном рынке осуществляется в соответствии с требованиями, установленными пунктом 3 статьи 301 настоящего Кодекса.
В целях настоящей главы к финансовым инструментам срочных сделок, не обращающимся на организованном рынке, относятся опционные контракты, не обращающиеся на организованном рынке.
6. В целях настоящей главы ценные бумаги также признаются реализованными (приобретенными) в случае прекращения обязательств налогоплательщика передать (принять) соответствующие ценные бумаги зачетом встречных однородных требований, в том числе при осуществлении клиринга в соответствии с законодательством Российской Федерации.
Однородными признаются требования по передаче имеющих одинаковый объем прав ценных бумаг одного эмитента, одного вида, одной категории (типа) или одного паевого инвестиционного фонда (для инвестиционных паев паевых инвестиционных фондов).
При этом зачет встречных однородных требований должен в соответствии с законодательством Российской Федерации подтверждаться документами о прекращении обязательств по передаче (принятию) ценных бумаг, в том числе отчетами клиринговой организации, лиц, осуществляющих брокерскую деятельность, или управляющих, которые в соответствии с законодательством Российской Федерации оказывают налогоплательщику клиринговые, брокерские услуги или осуществляют доверительное управление в интересах налогоплательщика.
7. В целях настоящей статьи доходами по операциям с ценными бумагами признаются доходы от реализации (погашения) ценных бумаг, полученные в налоговом периоде. (в ред. Федерального закона от 28.12.2010 N 395-ФЗ)
Доходы в виде процента (купона, дисконта), полученные в налоговом периоде по ценным бумагам, включаются в доходы по операциям с ценными бумагами, если иное не предусмотрено настоящей статьей.
Доходами по операциям с финансовыми инструментами срочных сделок признаются доходы от реализации финансовых инструментов срочных сделок, полученные в налоговом периоде, включая полученные суммы вариационной маржи и премии по контрактам. При этом доходами по операциям с базисным активом финансовых инструментов срочных сделок признаются доходы, полученные от поставки базисного актива при исполнении таких сделок.
Доходы по операциям с ценными бумагами, обращающимися и не обращающимися на организованном рынке ценных бумаг, с финансовыми инструментами срочных сделок, обращающимися и не обращающимися на организованном рынке, осуществляемым доверительным управляющим (за исключением управляющей компании, осуществляющей доверительное управление имуществом, составляющим паевой инвестиционный фонд) в пользу выгодоприобретателя - физического лица, включаются в доходы выгодоприобретателя по операциям, перечисленным в подпунктах 1 - 4 пункта 1 настоящей статьи соответственно.
8. Доходы по операциям с базисным активом финансовых инструментов срочных сделок включаются:
1) в доходы по операциям с ценными бумагами, если базисным активом финансовых инструментов срочных сделок являются ценные бумаги;
2) в доходы по операциям с финансовыми инструментами срочных сделок, если базисным активом финансовых инструментов срочных сделок являются другие финансовые инструменты срочных сделок;
3) в другие доходы налогоплательщика в зависимости от вида базисного актива, если базисным активом финансового инструмента срочных сделок не являются ценные бумаги или финансовые инструменты срочных сделок.
9. Включение доходов по операциям с базисным активом в доходы по операциям с ценными бумагами и в доходы по операциям с финансовыми инструментами срочных сделок, указанные в подпунктах 1 и 2 пункта 8 настоящей статьи, осуществляется с учетом того, являются соответствующие ценные бумаги и финансовые инструменты срочных сделок обращающимися или не обращающимися на организованном рынке.
10. В целях настоящей статьи расходами по операциям с ценными бумагами и расходами по операциям с финансовыми инструментами срочных сделок признаются документально подтвержденные и фактически осуществленные налогоплательщиком расходы, связанные с приобретением, реализацией, хранением и погашением ценных бумаг, с совершением операций с финансовыми инструментами срочных сделок, с исполнением и прекращением обязательств по таким сделкам. К указанным расходам относятся:
1) суммы, уплачиваемые эмитенту ценных бумаг (управляющей компании паевого инвестиционного фонда) в оплату размещаемых (выдаваемых) ценных бумаг, а также суммы, уплачиваемые в соответствии с договором купли-продажи ценных бумаг, в том числе суммы купона;
2) суммы уплаченной вариационной маржи и (или) премии по контрактам, а также иные периодические или разовые выплаты, предусмотренные условиями финансовых инструментов срочных сделок;
3) оплата услуг, оказываемых профессиональными участниками рынка ценных бумаг, а также биржевыми посредниками и клиринговыми центрами;
4) надбавка, уплачиваемая управляющей компании паевого инвестиционного фонда при приобретении инвестиционного пая паевого инвестиционного фонда, определяемая в соответствии с законодательством Российской Федерации об инвестиционных фондах;
5) скидка, уплачиваемая управляющей компании паевого инвестиционного фонда при погашении инвестиционного пая паевого инвестиционного фонда, определяемая в соответствии с законодательством Российской Федерации об инвестиционных фондах;
6) расходы, возмещаемые профессиональному участнику рынка ценных бумаг, управляющей компании, осуществляющей доверительное управление имуществом, составляющим паевой инвестиционный фонд;
7) биржевой сбор (комиссия);
8) оплата услуг лиц, осуществляющих ведение реестра;
9) налог, уплаченный налогоплательщиком при получении им ценных бумаг в порядке наследования;
10) налог, уплаченный налогоплательщиком при получении им в порядке дарения акций, паев в соответствии с пунктом 18.1 статьи 217 настоящего Кодекса;
11) суммы процентов, уплаченные налогоплательщиком по кредитам и займам, полученным для совершения сделок с ценными бумагами (включая проценты по кредитам и займам для совершения маржинальных сделок), в пределах сумм, рассчитанных исходя из действующей на дату выплаты процентов ставки рефинансирования Центрального банка Российской Федерации, увеличенной в 1,1 раза, -
для кредитов и займов, выраженных в рублях, и исходя из 9 процентов - для кредитов и займов, выраженных в иностранной валюте;
12) другие расходы, непосредственно связанные с операциями с ценными бумагами, с финансовыми инструментами срочных сделок, а также расходы, связанные с оказанием услуг профессиональными участниками рынка ценных бумаг, управляющими компаниями, осуществляющими доверительное управление имуществом, составляющим паевой инвестиционный фонд, в рамках их профессиональной деятельности.
11. Учет расходов по операциям с ценными бумагами и расходов по операциям с финансовыми инструментами срочных сделок для целей определения налоговой базы по соответствующим операциям осуществляется в порядке, установленном настоящей статьей.
12. В целях настоящей статьи финансовый результат по операциям с ценными бумагами и по операциям с финансовыми инструментами срочных сделок определяется как доходы от операций за вычетом соответствующих расходов, указанных в пункте 10 настоящей статьи.
При этом расходы, которые не могут быть непосредственно отнесены на уменьшение дохода по операциям с ценными бумагами или по операциям с финансовыми инструментами срочных сделок, обращающимися или не обращающимися на организованном рынке, либо на уменьшение соответствующего вида дохода, распределяются пропорционально доле каждого вида дохода и включаются в расходы при определении финансового результата налоговым агентом по окончании налогового периода, а также в случае прекращения действия до окончания налогового периода последнего договора налогоплательщика, заключенного с лицом, выступающим налоговым агентом в соответствии с настоящей статьей. Если в налоговом периоде, в котором осуществлены указанные расходы, доходы соответствующего вида отсутствуют, то расходы принимаются в том налоговом периоде, в котором признаются доходы. (в ред. Федерального закона от 28.12.2010 N 395-ФЗ)
Финансовый результат определяется по каждой операции и по каждой совокупности операций, указанных соответственно в подпунктах 1 - 4 пункта 1 настоящей статьи. Финансовый результат определяется по окончании налогового периода, если иное не установлено настоящей статьей. При этом финансовый результат по операциям с финансовыми инструментами срочных сделок, которые обращаются на организованном рынке и базисным активом которых являются ценные бумаги, фондовые индексы или иные финансовые инструменты срочных сделок, базисным активом которых являются ценные бумаги или фондовые индексы, и по операциям с иными финансовыми инструментами срочных сделок, обращающимися на организованном рынке, определяется отдельно.
Отрицательный финансовый результат, полученный в налоговом периоде по отдельным операциям с ценными бумагами, финансовыми инструментами срочных сделок, уменьшает финансовый результат, полученный в налоговом периоде по совокупности соответствующих операций. При этом по операциям с ценными бумагами, обращающимися на организованном рынке ценных бумаг, сумма отрицательного финансового результата, уменьшающая финансовый результат по операциям с ценными бумагами, обращающимися на организованном рынке, определяется с учетом предельной границы колебаний рыночной цены ценных бумаг.
При поставке ценных бумаг, обращающихся на организованном рынке ценных бумаг, являющихся базисным активом финансового инструмента срочных сделок, финансовый результат от операций с таким базисным активом у налогоплательщика, осуществляющего такую поставку, определяется исходя из цены, по которой осуществляется поставка ценных бумаг в соответствии с условиями договора.
Финансовый результат, полученный в налоговом периоде по отдельным операциям с ценными бумагами, не обращающимися на организованном рынке ценных бумаг, которые на момент их приобретения относились к ценным бумагам, обращающимся на организованном рынке ценных бумаг, может быть уменьшен на сумму отрицательного финансового результата, полученного в налоговом периоде по операциям с ценными бумагами, обращающимися на организованном рынке ценных бумаг. (в ред. Федерального закона от 28.12.2010 N 395-ФЗ)
Отрицательный финансовый результат по каждой совокупности операций, указанных в подпунктах 1 -
4 пункта 1 настоящей статьи, признается убытком. Учет убытков по операциям с ценными бумагами и по операциям с финансовыми инструментами срочных сделок осуществляется в порядке, установленном настоящей статьей и статьей 220.1 настоящего Кодекса.
13. Особенности определения доходов и расходов для определения финансового результата по операциям с ценными бумагами и по операциям с финансовыми инструментами срочных сделок устанавливаются настоящим пунктом.
При определении финансового результата по операциям с ценными бумагами доходы от купли-продажи (погашения) государственных казначейских обязательств, облигаций и других государственных ценных бумаг бывшего СССР, государств - участников Союзного государства и субъектов Российской Федерации, а также облигаций и ценных бумаг, выпущенных по решению представительных органов местного самоуправления, учитываются без процентного (купонного) дохода, выплачиваемого налогоплательщику, который облагается по ставке иной, чем это предусмотрено пунктом 1 статьи 224 настоящего Кодекса, и выплата которого предусмотрена условиями выпуска такой ценной бумаги. (в ред. Федерального закона от 05.04.2010 N 41-ФЗ)
При реализации ценных бумаг расходы в виде стоимости приобретения ценных бумаг признаются по стоимости первых по времени приобретений (ФИФО).
В случае, если организацией-эмитентом был осуществлен обмен (конвертация) акций, при реализации акций, полученных налогоплательщиком в результате обмена (конвертации), в качестве документально подтвержденных расходов налогоплательщика признаются расходы по приобретению акций, которыми владел налогоплательщик до их обмена (конвертации).
При реализации акций (долей, паев), полученных налогоплательщиком при реорганизации организаций, расходами на их приобретение признается стоимость, определяемая в соответствии с пунктами 4 - 6 статьи 277 настоящего Кодекса, при условии документального подтверждения налогоплательщиком расходов на приобретение акций (долей, паев) реорганизуемых организаций.
В случае обмена (конвертации) инвестиционных паев одного паевого инвестиционного фонда на инвестиционные паи другого паевого инвестиционного фонда, осуществленного налогоплательщиком с российской управляющей компанией, осуществляющей на момент обмена (конвертации) управление указанными фондами, финансовый результат по такой операции не определяется до момента реализации (погашения) инвестиционных паев, полученных в результате обмена (конвертации). При реализации (погашении) инвестиционных паев, полученных налогоплательщиком в результате такого обмена (конвертации), в качестве документально подтвержденных расходов налогоплательщика признаются расходы по приобретению инвестиционных паев, которыми владел налогоплательщик до их обмена (конвертации).
При реализации (погашении) инвестиционных паев, приобретенных налогоплательщиком при внесении имущества (имущественных прав) в состав паевого инвестиционного фонда, расходами на приобретение этих инвестиционных паев признаются документально подтвержденные расходы на приобретение имущества (имущественных прав), внесенного в состав паевого инвестиционного фонда.
Если налогоплательщиком были приобретены в собственность (в том числе получены на безвозмездной основе или с частичной оплатой, а также в порядке дарения или наследования) ценные бумаги, при налогообложении доходов по операциям реализации (погашения) ценных бумаг в качестве документально подтвержденных расходов на приобретение (получение) этих ценных бумаг учитываются суммы, с которых был исчислен и уплачен налог при приобретении (получении) данных ценных бумаг, и сумма налога, уплаченного налогоплательщиком. (в ред. Федерального закона от 28.12.2010 N 395-ФЗ)
Если при получении налогоплательщиком ценных бумаг в порядке дарения или наследования налог в соответствии с пунктами 18 и 18.1 статьи 217 настоящего Кодекса не взимается, при налогообложении доходов по операциям реализации (погашения) ценных бумаг, полученных налогоплательщиком в порядке дарения или наследования, учитываются также документально подтвержденные расходы дарителя (наследодателя) на приобретение этих ценных бумаг. (в ред. Федерального закона от 28.12.2010 N 395-ФЗ)
При операциях выдачи и погашения инвестиционных паев паевых инвестиционных фондов у управляющей компании, осуществляющей доверительное управление имуществом, составляющим данный паевой инвестиционный фонд, рыночной ценой признается расчетная стоимость инвестиционного пая, определяемая управляющей компанией в соответствии с законодательством Российской Федерации об инвестиционных фондах, без учета предельной границы колебаний.
Если в соответствии с законодательством Российской Федерации об инвестиционных фондах погашение инвестиционных паев паевых инвестиционных фондов, ограниченных в обороте, осуществляется не по расчетной стоимости инвестиционного пая, рыночной ценой такого инвестиционного пая признается сумма денежной компенсации, подлежащей выплате в связи с погашением инвестиционного пая в соответствии с законодательством Российской Федерации об инвестиционных фондах, без учета предельной границы колебаний.
Если в соответствии с законодательством Российской Федерации об инвестиционных фондах выдача инвестиционных паев паевых инвестиционных фондов, ограниченных в обороте, осуществляется не по расчетной стоимости инвестиционного пая, рыночной ценой такого инвестиционного пая признается сумма денежных средств, на которую выдается один инвестиционный пай и которая определена в соответствии с правилами доверительного управления паевым инвестиционным фондом, без учета предельной границы колебаний.
При операциях купли-продажи инвестиционных паев паевых инвестиционных фондов на организованном рынке рыночной ценой признается цена инвестиционного пая, сложившаяся на организованном рынке ценных бумаг, с учетом предельной границы колебаний рыночной цены ценных бумаг.
При операциях купли-продажи инвестиционных паев закрытых и интервальных паевых инвестиционных фондов, не обращающихся на организованном рынке, рыночной ценой инвестиционного пая признается цена, определяемая для таких паев в соответствии с пунктом 4 статьи 212 настоящего Кодекса.
Суммы, уплаченные налогоплательщиком за приобретение базисного актива финансовых инструментов срочных сделок, в том числе для его поставки при исполнении срочной сделки, признаются расходами при поставке (последующей реализации) базисного актива.
Суммы, уплаченные налогоплательщиком за приобретение ценных бумаг, в отношении которых предусмотрено частичное погашение номинальной стоимости ценной бумаги в период ее обращения, признаются расходами при таком частичном погашении пропорционально доле доходов, полученных от частичного погашения, в общей сумме, подлежащей погашению.
При определении финансового результата по операциям с ценными бумагами, полученными налогоплательщиком-жертвователем в случае расформирования целевого капитала некоммерческой организации, отмены пожертвования или в ином случае, если возврат имущества, переданного на пополнение целевого капитала некоммерческой организации, предусмотрен договором пожертвования и (или) Федеральным законом от 30 декабря 2006 года N 275-ФЗ "О порядке формирования и использования целевого капитала некоммерческих организаций", в качестве расходов налогоплательщика-жертвователя признаются в установленном порядке документально подтвержденные расходы по операциям с такими ценными бумагами, понесенные жертвователем до передачи таких ценных бумаг некоммерческой организации на пополнение ее целевого капитала. (абзац введен Федеральным законом от 21.11.2011 N 328-ФЗ)
14. В целях настоящей статьи налоговой базой по операциям с ценными бумагами и по операциям с финансовыми инструментами срочных сделок признается положительный финансовый результат по совокупности соответствующих операций, исчисленный за налоговый период в соответствии с пунктами 6 - 13 настоящей статьи.
Налоговая база по каждой совокупности операций, указанных в подпунктах 1 - 4 пункта 1 настоящей статьи, определяется отдельно с учетом положений настоящей статьи.
15. Сумма убытка по операциям с ценными бумагами, обращающимися на организованном рынке
ценных бумаг, полученного по результатам указанных операций, совершенных в налоговом периоде, уменьшает налоговую базу по операциям с финансовыми инструментами срочных сделок, обращающимися на организованном рынке, базисным активом которых являются ценные бумаги, фондовые индексы или иные финансовые инструменты срочных сделок, базисным активом которых являются ценные бумаги или фондовые индексы.
Сумма убытка по операциям с ценными бумагами, обращающимися на организованном рынке ценных бумаг, полученного по результатам указанных операций, совершенных в налоговом периоде, после уменьшения налоговой базы по операциям с финансовыми инструментами срочных сделок, обращающимися на организованном рынке, базисным активом которых являются ценные бумаги, фондовые индексы или иные финансовые инструменты срочных сделок, базисным активом которых являются ценные бумаги или фондовые индексы, учитывается в соответствии с пунктом 16 настоящей статьи и со статьей 220.1 настоящего Кодекса в пределах налоговой базы по операциям с ценными бумагами, обращающимися на организованном рынке ценных бумаг.
Сумма убытка по операциям с финансовыми инструментами срочных сделок, обращающимися на организованном рынке, базисным активом которых являются ценные бумаги, фондовые индексы или иные финансовые инструменты срочных сделок, базисным активом которых являются ценные бумаги или фондовые индексы, полученного по результатам указанных операций, совершенных в налоговом периоде, после уменьшения налоговой базы по операциям с финансовыми инструментами срочных сделок, обращающимися на организованном рынке, уменьшает налоговую базу по операциям с ценными бумагами, обращающимися на организованном рынке ценных бумаг.
Сумма убытка по операциям с финансовыми инструментами срочных сделок, обращающимися на организованном рынке, базисным активом которых являются ценные бумаги, фондовые индексы или иные финансовые инструменты срочных сделок, базисным активом которых являются ценные бумаги или фондовые индексы, полученного по результатам указанных операций, совершенных в налоговом периоде, после уменьшения налоговой базы по операциям с финансовыми инструментами срочных сделок, обращающимися на организованном рынке, и налоговой базы по операциям с ценными бумагами, обращающимися на организованном рынке ценных бумаг, учитывается в соответствии с пунктом 16 настоящей статьи и со статьей 220.1 настоящего Кодекса в пределах налоговой базы по операциям с финансовыми инструментами срочных сделок, обращающимися на организованном рынке.
Сумма убытка по операциям с финансовыми инструментами срочных сделок, обращающимися на организованном рынке, базисным активом которых не являются ценные бумаги, фондовые индексы или иные финансовые инструменты срочных сделок, базисным активом которых являются ценные бумаги или фондовые индексы, полученного по результатам указанных операций, совершенных в налоговом периоде, уменьшает налоговую базу по операциям с финансовыми инструментами срочных сделок, обращающимися на организованном рынке.
Сумма убытка по операциям с финансовыми инструментами срочных сделок, обращающимися на организованном рынке, базисным активом которых не являются ценные бумаги, фондовые индексы или иные финансовые инструменты срочных сделок, базисным активом которых являются ценные бумаги или фондовые индексы, полученного по результатам указанных операций, совершенных в налоговом периоде, после уменьшения налоговой базы по операциям с финансовыми инструментами срочных сделок, обращающимися на организованном рынке, учитывается в соответствии с пунктом 16 настоящей статьи и со статьей 220.1 настоящего Кодекса в пределах налоговой базы по операциям с финансовыми инструментами срочных сделок, обращающимися на организованном рынке.
Если в налоговом периоде налогоплательщиком получен убыток по совокупности операций с ценными бумагами, обращающимися на организованном рынке ценных бумаг, и убыток по совокупности операций с финансовыми инструментами срочных сделок, обращающимися на организованном рынке, такие убытки учитываются раздельно в соответствии с пунктом 16 настоящей статьи и со статьей 220.1 настоящего Кодекса.
Положения настоящего пункта применяются при определении налоговой базы по окончании налогового периода, а также в случае прекращения действия до окончания налогового периода последнего договора налогоплательщика, заключенного с лицом, выступающим налоговым агентом в соответствии с настоящей статьей.
(в ред. Федерального закона от 28.12.2010 N 395-ФЗ)
Абзац утратил силу. - Федеральный закон от 28.12.2010 N 395-ФЗ.
Перенос налогоплательщиками налога на доходы физических лиц убытков на будущее в соответствии со статьями 214.1 и 220.1 Налогового кодекса РФ осуществляется в отношении убытков, полученных начиная с налогового периода 2010 года (пункт 6 статьи 13 Федерального закона от 25.11.2009 N 281-ФЗ).
16. Налогоплательщики, получившие убытки в предыдущих налоговых периодах по операциям с ценными бумагами, обращающимися на организованном рынке ценных бумаг, от операций с финансовыми инструментами срочных сделок, обращающимися на организованном рынке, вправе уменьшить налоговую базу по операциям с ценными бумагами, обращающимися на организованном рынке ценных бумаг, по операциям с финансовыми инструментами срочных сделок, обращающимися на организованном рынке, соответственно в текущем налоговом периоде на всю сумму полученного ими убытка или на часть этой суммы (перенести убыток на будущие периоды).
При этом определение налоговой базы текущего налогового периода производится с учетом особенностей, предусмотренных настоящей статьей и статьей 220.1 настоящего Кодекса.
Суммы убытка, полученные по операциям с ценными бумагами, обращающимися на организованном рынке ценных бумаг, перенесенные на будущие периоды, уменьшают налоговую базу соответствующих налоговых периодов по таким операциям.
Суммы убытка, полученные по операциям с финансовыми инструментами срочных сделок, обращающимися на организованном рынке, перенесенные на будущие периоды, уменьшают налоговую базу соответствующих налоговых периодов по операциям с финансовыми инструментами срочных сделок, обращающимися на организованном рынке.
Не допускается перенос на будущие периоды убытков, полученных по операциям с ценными бумагами, не обращающимися на организованном рынке ценных бумаг, и по операциям с финансовыми инструментами срочных сделок, не обращающимися на организованном рынке.
Налогоплательщик вправе осуществлять перенос убытка на будущие периоды в течение 10 лет, следующих за тем налоговым периодом, в котором получен этот убыток.
Налогоплательщик вправе перенести на текущий налоговый период сумму полученных в предыдущих налоговых периодах убытков. При этом убыток, не перенесенный на ближайший следующий год, может быть перенесен полностью или частично на следующий год из последующих девяти лет с учетом положений настоящего пункта.
Если налогоплательщик понес убытки более чем в одном налоговом периоде, перенос таких убытков на будущие периоды производится в той очередности, в которой они понесены.
Налогоплательщик обязан хранить документы, подтверждающие объем понесенного убытка, в течение всего срока, когда он уменьшает налоговую базу текущего налогового периода на суммы ранее полученных убытков.
Учет убытков в соответствии со статьей 220.1 настоящего Кодекса осуществляется налогоплательщиком при представлении налоговой декларации в налоговый орган по окончании налогового периода.
17. Налоговая база по операциям с ценными бумагами и по операциям с финансовыми инструментами срочных сделок, осуществляемым доверительным управляющим, определяется в порядке, установленном пунктами 6 - 15 настоящей статьи, с учетом требований настоящего пункта.
Суммы, уплаченные по договору доверительного управления доверительному управляющему в виде вознаграждения и компенсации произведенных им расходов по осуществленным операциям с ценными бумагами, финансовыми инструментами срочных сделок, учитываются как расходы, уменьшающие доходы от соответствующих операций. При этом, если учредитель доверительного управления не является
выгодоприобретателем по договору доверительного управления, такие расходы принимаются при исчислении финансового результата только у выгодоприобретателя.
Если договор доверительного управления предусматривает несколько выгодоприобретателей, распределение между ними доходов по операциям с ценными бумагами и (или) по операциям с финансовыми инструментами срочных сделок, осуществляемых доверительным управляющим в пользу выгодоприобретателя, осуществляется исходя из условий договора доверительного управления.
В случае, если при осуществлении доверительного управления совершаются операции с ценными бумагами, обращающимися и (или) не обращающимися на организованном рынке ценных бумаг, и (или) с финансовыми инструментами срочных сделок, обращающимися и (или) не обращающимися на организованном рынке, а также если в процессе доверительного управления возникают иные виды доходов (в том числе доходы в виде дивидендов, процентов), налоговая база определяется отдельно по операциям с ценными бумагами, обращающимися или не обращающимися на организованном рынке ценных бумаг, по операциям с финансовыми инструментами срочных сделок, обращающимися или не обращающимися на организованном рынке, и по каждому виду дохода с учетом положений настоящей статьи. При этом расходы, которые не могут быть непосредственно отнесены на уменьшение дохода по операциям с ценными бумагами, обращающимися или не обращающимися на организованном рынке ценных бумаг, или на уменьшение дохода по операциям с финансовыми инструментами срочных сделок, обращающимися или не обращающимися на организованном рынке, или на уменьшение соответствующего вида дохода, распределяются пропорционально доле каждого вида дохода.
Отрицательный финансовый результат по отдельным операциям с ценными бумагами, осуществляемым доверительным управляющим в налоговом периоде, уменьшает финансовый результат по совокупности соответствующих операций. При этом финансовый результат определяется раздельно по операциям с ценными бумагами, обращающимися на организованном рынке ценных бумаг, и по операциям с ценными бумагами, не обращающимися на организованном рынке ценных бумаг.
Отрицательный финансовый результат по отдельным операциям с финансовыми инструментами срочных сделок, осуществляемым доверительным управляющим в налоговом периоде, уменьшает финансовый результат по совокупности соответствующих операций. При этом финансовый результат определяется раздельно по операциям с финансовыми инструментами срочных сделок, обращающимися на организованном рынке, и по операциям с финансовыми инструментами срочных сделок, не обращающимися на организованном рынке.
Доверительный управляющий признается налоговым агентом по отношению к лицу, в интересах которого осуществляется доверительное управление в соответствии с договором доверительного управления.
18. Налоговая база по операциям с ценными бумагами, по операциям с финансовыми инструментами срочных сделок, по операциям РЕПО с ценными бумагами и по операциям займа ценными бумагами определяется налоговым агентом по окончании налогового периода, если иное не установлено настоящим пунктом.
Налоговым агентом в целях настоящей статьи, а также статей 214.3 и 214.4 настоящего Кодекса признаются доверительный управляющий, брокер, депозитарий, осуществляющий выплату (перечисление) дохода в денежной форме по федеральным государственным эмиссионным ценным бумагам с обязательным централизованным хранением независимо от даты регистрации их выпуска, а по иным эмиссионным ценным бумагам с обязательным централизованным хранением - в отношении выпусков, государственная регистрация которых или присвоение идентификационного номера которым осуществлены после 1 января 2012 года, владельцу таких ценных бумаг, иное лицо, осуществляющее в интересах налогоплательщика операции с ценными бумагами и (или) финансовыми инструментами срочных сделок на основании соответствующего договора с налогоплательщиком: договора доверительного управления, договора на брокерское обслуживание, депозитарного договора, договора поручения, договора комиссии или агентского договора. Налоговый агент определяет налоговую базу налогоплательщика по всем видам доходов от операций, осуществляемых налоговым агентом в интересах налогоплательщика в соответствии с договором, за вычетом соответствующих расходов. Налоговый агент не учитывает при определении налоговой базы налогоплательщика доходы, полученные от операций, совершенных не на основании указанных выше договоров.
(в ред. Федерального закона от 03.06.2011 N 122-ФЗ)
При определении налоговым агентом налоговой базы по операциям с ценными бумагами налоговый агент на основании заявления налогоплательщика может учитывать фактически осуществленные и документально подтвержденные расходы, которые связаны с приобретением и хранением соответствующих ценных бумаг и которые налогоплательщик произвел без участия налогового агента, в том числе до заключения договора с налоговым агентом, при наличии которого последний осуществляет определение налоговой базы налогоплательщика.
В качестве документального подтверждения соответствующих расходов физическим лицом должны быть предоставлены оригиналы или надлежащим образом заверенные копии документов, на основании которых данное физическое лицо - налогоплательщик произвел соответствующие расходы, брокерские отчеты, документы, подтверждающие факт перехода права собственности налогоплательщика на соответствующие ценные бумаги, факт и сумму оплаты соответствующих расходов. В случаях предоставления физическим лицом оригиналов документов налоговый агент обязан хранить копии таких документов.
Налоговый агент удерживает также суммы налога, недоудержанные эмитентом ценных бумаг, в том числе в случае совершения в пользу налогоплательщика операций, налоговая база по которым определяется в соответствии со статьями 214.3 и 214.4 настоящего Кодекса. Не признается налоговым агентом депозитарий, осуществляющий выплату (перечисление) доходов по эмиссионным ценным бумагам с обязательным централизованным хранением, при осуществлении выплат налогоплательщикам сумм в погашение номинальной стоимости ценных бумаг. Уплата налога в этом случае производится в соответствии со статьей 228 настоящего Кодекса. (в ред. Федерального закона от 03.06.2011 N 122-ФЗ)
Исчисление, удержание и уплата суммы налога осуществляются налоговым агентом по окончании налогового периода, а также до истечения налогового периода или до истечения срока действия договора в пользу физического лица в порядке, установленном настоящей главой.
При выплате налоговым агентом денежных средств (дохода в натуральной форме) до истечения налогового периода или до истечения срока действия договора в пользу физического лица налог исчисляется с налоговой базы, определяемой в соответствии с настоящей статьей, а также со статьями 214.3 и 214.4 настоящего Кодекса.
Налоговый агент исчисляет, удерживает и перечисляет удержанный у налогоплательщика налог не позднее одного месяца с даты окончания налогового периода, с даты истечения срока действия последнего договора, заключенного налогоплательщиком с налоговым агентом, при наличии которого последний осуществляет исчисление суммы налога, или с даты выплаты денежных средств (передачи ценных бумаг). Налоговый агент обязан удерживать исчисленную сумму налога из рублевых денежных средств налогоплательщика, находящихся в распоряжении налогового агента на брокерских счетах, специальных брокерских счетах, специальных клиентских счетах, специальных депозитарных счетах, а также на банковских счетах налогового агента - доверительного управляющего, используемых указанным управляющим для обособленного хранения денежных средств учредителей управления, исходя из остатка рублевых денежных средств клиента на соответствующих счетах, сформировавшегося на дату удержания налога.
Под выплатой денежных средств в целях настоящего пункта понимаются выплата налоговым агентом наличных денежных средств налогоплательщику или третьему лицу по требованию налогоплательщика, а также перечисление денежных средств на банковский счет налогоплательщика или на счет третьего лица по требованию налогоплательщика.
Выплатой дохода в натуральной форме в целях настоящего пункта признается передача налоговым агентом налогоплательщику ценных бумаг со счета депо (лицевого счета) налогового агента или счета депо (лицевого счета) налогоплательщика, по которым налоговый агент наделен правом распоряжения. Выплатой дохода в натуральной форме в целях настоящего пункта не признаются передача налоговым агентом ценных бумаг по требованию налогоплательщика, связанная с исполнением последним сделок с ценными бумагами, при условии, если денежные средства по соответствующим сделкам в полном объеме поступили на счет (в том числе банковский счет) налогоплательщика, открытый у данного налогового
агента, а также передача (перерегистрация) ценных бумаг на счет депо, по которому удостоверяются права собственности данного налогоплательщика, открытый в депозитарии, осуществляющем свою деятельность в соответствии с законодательством Российской Федерации.
При выплате дохода в натуральной форме сумма выплаты определяется в сумме фактически произведенных и документально подтвержденных расходов на приобретение передаваемых налогоплательщику ценных бумаг.
Для определения налоговой базы налоговый агент производит расчет финансового результата в соответствии с пунктом 12 настоящей статьи, со статьями 214.3 и 214.4 настоящего Кодекса для налогоплательщика, которому выплачиваются денежные средства (доход в натуральной форме), на дату выплаты дохода.
Если финансовый результат, рассчитанный нарастающим итогом, превышает сумму текущей выплаты денежных средств (дохода в натуральной форме), налог исчисляется и уплачивается налоговым агентом с суммы текущей выплаты.
Если финансовый результат, рассчитанный нарастающим итогом, не превышает сумму текущей выплаты денежных средств (дохода в натуральной форме), налог исчисляется и уплачивается налоговым агентом со всей суммы рассчитанного нарастающим итогом финансового результата.
При выплате налогоплательщику налоговым агентом денежных средств (дохода в натуральной форме) более одного раза в течение налогового периода исчисление суммы налога производится нарастающим итогом с зачетом ранее уплаченных сумм налога.
При наличии у налогоплательщика разных видов доходов (в том числе доходов, облагаемых налогом по разным налоговым ставкам) по операциям, осуществляемым налоговым агентом в пользу налогоплательщика, очередность их выплаты налогоплательщику в случае выплаты денежных средств (дохода в натуральной форме) до истечения налогового периода (до истечения срока действия договора доверительного управления) устанавливается по соглашению налогоплательщика и налогового агента.
При невозможности полностью удержать исчисленную сумму налога в соответствии с настоящим пунктом налоговый агент определяет возможность удержания суммы налога до наступления более ранней даты из следующих дат: месяца с даты окончания налогового периода, в котором налоговый агент не смог полностью удержать исчисленную сумму налога; даты прекращения действия последнего договора, заключенного между налогоплательщиком и налоговым агентом, при наличии которого налоговый агент осуществлял исчисление налога.
При невозможности удержать у налогоплательщика полностью или частично исчисленную сумму налога по факту прекращения срока действия последнего договора, который заключен между налогоплательщиком и налоговым агентом и при наличии которого последний осуществляет исчисление суммы налога, налоговый агент в течение одного месяца с момента возникновения этого обстоятельства в письменной форме уведомляет налоговый орган по месту своего учета о невозможности указанного удержания и сумме задолженности налогоплательщика. Уплата налога в этом случае производится налогоплательщиком в соответствии со статьей 228 настоящего Кодекса.
Сообщения о невозможности удержания суммы налога по итогам налогового периода направляются налоговым агентом в налоговые органы в срок до 1 марта года, следующего за истекшим налоговым периодом. (п. 18 в ред. Федерального закона от 28.12.2010 N 395-ФЗ)
19. Особенности определения налоговой базы по операциям РЕПО с ценными бумагами и по операциям займа ценными бумагами устанавливаются статьями 214.3 и 214.4 настоящего Кодекса соответственно.
Статья 214.2. Особенности определения налоговой базы при получении доходов в виде процентов, получаемых по вкладам в банках
(введена Федеральным законом от 24.07.2007 N 216-ФЗ)
В отношении доходов в виде процентов, получаемых по вкладам в банках, налоговая база определяется как превышение суммы процентов, начисленной в соответствии с условиями договора, над суммой процентов, рассчитанной по рублевым вкладам исходя из ставки рефинансирования Центрального банка Российской Федерации, увеличенной на пять процентных пунктов, действующей в течение периода, за который начислены указанные проценты, а по вкладам в иностранной валюте исходя из 9 процентов годовых, если иное не предусмотрено настоящей главой. (в ред. Федерального закона от 22.07.2008 N 158-ФЗ)
Статья 214.2.1. Особенности определения налоговой базы при получении доходов в виде платы за использование денежных средств членов кредитного потребительского кооператива (пайщиков), процентов за использование сельскохозяйственным кредитным потребительским кооперативом средств, привлекаемых в форме займов от членов сельскохозяйственного кредитного потребительского кооператива или ассоциированных членов сельскохозяйственного кредитного потребительского кооператива
(введена Федеральным законом от 27.07.2010 N 207-ФЗ)
В отношении доходов в виде платы за использование денежных средств членов кредитного потребительского кооператива (пайщиков), процентов за использование сельскохозяйственным кредитным потребительским кооперативом средств, привлекаемых в форме займов от членов сельскохозяйственного кредитного потребительского кооператива или ассоциированных членов сельскохозяйственного кредитного потребительского кооператива, налоговая база определяется как превышение суммы указанной платы, процентов, начисленных в соответствии с условиями договора, над суммой платы, процентов, рассчитанной исходя из ставки рефинансирования Центрального банка Российской Федерации, увеличенной на пять процентных пунктов, действующей в течение периода, за который начислены указанные проценты.
Статья 214.3. Особенности определения налоговой базы по операциям РЕПО, объектом которых являются ценные бумаги
(введена Федеральным законом от 25.11.2009 N 281-ФЗ)
1. Налоговая база по операциям РЕПО, объектом которых являются ценные бумаги, определяется в соответствии с настоящей статьей.
2. Под операциями РЕПО с ценными бумагами для целей настоящей главы понимаются операции, соответствующие положениям абзаца первого пункта 1 статьи 282 настоящего Кодекса.
В целях настоящей статьи исполнение второй части РЕПО, в том числе для операций РЕПО, исполнение второй части которых обусловлено моментом востребования, должно быть осуществлено не позднее одного года после наступления срока исполнения первой части РЕПО, установленного договором.
В целях настоящей статьи датами исполнения первой и второй частей РЕПО считаются даты фактического исполнения участниками операции РЕПО своих обязательств по первой и второй частям РЕПО соответственно.
При этом применяется фактическая цена реализации (приобретения) ценной бумаги как по первой части РЕПО, так и по второй части РЕПО независимо от рыночной (расчетной) цены таких ценных бумаг. Цены реализации (приобретения) ценных бумаг по обеим частям РЕПО исчисляются с учетом накопленного процентного (купонного) дохода на дату исполнения каждой части РЕПО.
В целях настоящей статьи вторая часть РЕПО признается ненадлежаще исполненной (неисполненной), если по истечении срока исполнения второй части РЕПО, а также по истечении года после наступления срока исполнения первой части РЕПО в случае, если срок исполнения второй части РЕПО определен моментом востребования, обязательство по второй части РЕПО полностью или частично не исполнено. (в ред. Федерального закона от 21.11.2011 N 330-ФЗ)
В случае ненадлежащего исполнения (неисполнения) второй части РЕПО, а также досрочного расторжения договора РЕПО участники операции РЕПО учитывают доходы от реализации (расходы по приобретению) ценных бумаг по первой части РЕПО в порядке, установленном статьей 214.1 настоящего
Кодекса, если иное не установлено настоящей статьей. При этом доходы от реализации (расходы по приобретению) ценных бумаг по первой части РЕПО учитываются на дату исполнения второй части РЕПО (установленную договором) или на дату досрочного расторжения договора РЕПО по соглашению сторон. При этом доходы от реализации (расходы по приобретению) определяются исходя из рыночной стоимости ценных бумаг на дату перехода права собственности на ценные бумаги при совершении первой части РЕПО. (в ред. Федерального закона от 21.11.2011 N 330-ФЗ)
В целях настоящей статьи рыночная стоимость ценных бумаг определяется в соответствии с пунктом 4 статьи 212 настоящего Кодекса (в ред. Федерального закона от 21.11.2011 N 330-ФЗ)
При проведении операции РЕПО не меняются цена приобретения ценных бумаг и размер накопленного процентного (купонного) дохода на дату исполнения первой части РЕПО в целях налогообложения доходов от последующей их реализации после приобретения ценных бумаг по второй части РЕПО. При реализации ценных бумаг по первой и второй частям РЕПО налоговая база в соответствии со статьей 214.1 настоящего Кодекса не определяется.
При исполнении (прекращении) обязательств по операциям РЕПО зачетом встречных однородных требований порядок налогообложения, установленный настоящей статьей, не изменяется. Однородными признаются требования по передаче имеющих одинаковый объем прав ценных бумаг одного эмитента, одного вида, одной категории (типа) или одного паевого инвестиционного фонда (для инвестиционных паев паевых инвестиционных фондов), а также требования по уплате денежных средств в той же валюте. (в ред. Федерального закона от 21.11.2011 N 330-ФЗ)
В случае, если в срок между датами исполнения первой и второй частей РЕПО осуществлены конвертация ценных бумаг, являющихся объектом операции РЕПО, в том числе в связи с их дроблением, или консолидацией, или изменением их номинальной стоимости, либо аннулирование индивидуального номера (кода) дополнительного выпуска таких ценных бумаг, либо изменение индивидуального государственного регистрационного номера выпуска (индивидуального номера (кода) дополнительного выпуска), индивидуального идентификационного номера (индивидуального номера (кода) дополнительного выпуска) таких ценных бумаг, указанные обстоятельства не изменяют порядок налогообложения по данной операции РЕПО, установленный настоящей статьей.
Правила настоящей статьи применяются к операциям РЕПО налогоплательщика, совершенным за его счет комиссионерами, поверенными, агентами, доверительными управляющими (в том числе через организатора торговли на рынке ценных бумаг и на торгах фондовой биржи) на основании соответствующих гражданско-правовых договоров. (абзац введен Федеральным законом от 21.11.2011 N 330-ФЗ)
3. Если до даты исполнения второй части РЕПО продавец по первой части РЕПО передал покупателю по первой части РЕПО в обмен на ценные бумаги, переданные по первой части РЕПО, или ценные бумаги, в которые они конвертированы, иные ценные бумаги, налоговая база по операциям с ценными бумагами, переданными (полученными) по первой части РЕПО, и с ценными бумагами, переданными (полученными) в результате обмена, определяется в порядке, установленном статьей 214.1 настоящего Кодекса для операций купли-продажи ценных бумаг.
Продавец по первой части РЕПО признает:
доход (убыток) от реализации ценных бумаг, переданных по первой части РЕПО, рассчитанный на дату исполнения первой части РЕПО исходя из рыночной цены ценных бумаг, являющихся объектом операции РЕПО, а при отсутствии рыночной цены ценных бумаг - исходя из их расчетной цены;
доход (убыток) от приобретения ценных бумаг, переданных по первой части РЕПО, рассчитанный на дату обмена ценных бумаг исходя из рыночной цены ценных бумаг, являющихся объектом операции РЕПО, а при отсутствии рыночной цены ценных бумаг - исходя из их расчетной цены;
доход (убыток) от реализации ценных бумаг, переданных в обмен на ценные бумаги, переданные по первой части РЕПО, или на ценные бумаги, в которые они конвертированы, рассчитанный на дату обмена
ценных бумаг исходя из рыночной цены ценных бумаг, переданных в порядке обмена, а при отсутствии рыночной цены ценных бумаг - исходя из их расчетной цены.
Покупатель по первой части РЕПО признает:
доход (убыток) от приобретения ценных бумаг, полученных по первой части РЕПО, рассчитанный на дату исполнения первой части РЕПО исходя из рыночной цены ценных бумаг, являющихся объектом операции РЕПО, а при отсутствии рыночной цены ценных бумаг - исходя из их расчетной цены;
доход (убыток) от реализации ценных бумаг, полученных по первой части РЕПО, рассчитанный на дату обмена ценных бумаг исходя из рыночной цены ценных бумаг, являющихся объектом операции РЕПО, а при отсутствии рыночной цены ценных бумаг - исходя из их расчетной цены;
доход (убыток) от приобретения ценных бумаг, полученных в обмен на ценные бумаги, переданные по первой части РЕПО, или на ценные бумаги, в которые они конвертированы, рассчитанный на дату обмена ценных бумаг исходя из рыночной цены ценных бумаг, переданных в порядке обмена, а при отсутствии рыночной цены ценных бумаг - исходя из их расчетной цены.
В целях настоящей статьи убытком признается отрицательный финансовый результат, определяемый в соответствии с пунктом 12 статьи 214.1 настоящего Кодекса.
4. В целях настоящей статьи для продавца по первой части РЕПО разница между ценой приобретения ценных бумаг по второй части РЕПО и ценой реализации ценных бумаг по первой части РЕПО признается:
доходами в виде процентов по займу, полученными по операциям РЕПО, - если такая разница является отрицательной; (в ред. Федерального закона от 21.11.2011 N 330-ФЗ)
расходами по выплате процентов по займу, уплаченными по операциям РЕПО, - если такая разница является положительной. (в ред. Федерального закона от 21.11.2011 N 330-ФЗ)
Абзац утратил силу с 1 января 2012 года. - Федеральный закон от 28.11.2011 N 338-ФЗ.
5. В целях настоящей статьи для покупателя по первой части РЕПО разница между ценой реализации ценных бумаг по второй части РЕПО и ценой приобретения ценных бумаг по первой части РЕПО признается:
доходами в виде процентов по займу, полученными по операциям РЕПО, - если такая разница является положительной; (в ред. Федерального закона от 21.11.2011 N 330-ФЗ)
расходами по выплате процентов по займу, уплаченными по операциям РЕПО, - если такая разница является отрицательной. (в ред. Федерального закона от 21.11.2011 N 330-ФЗ)
Абзац утратил силу с 1 января 2012 года. - Федеральный закон от 28.11.2011 N 338-ФЗ.
6. Налоговая база по операциям РЕПО определяется как доходы в виде процентов по займам, полученные в налоговом периоде по совокупности операций РЕПО, уменьшенные на величину расходов в виде процентов по займам, уплаченных в налоговом периоде по совокупности операций РЕПО.
Указанные расходы принимаются для целей налогообложения в пределах сумм, рассчитанных исходя из действующей на дату выплаты процентов по операциям РЕПО ставки рефинансирования Центрального банка Российской Федерации, увеличенной в 1,8 раза, для расходов, выраженных в рублях, и увеличенной в 0,8 раза для расходов, выраженных в иностранной валюте.
Расходы в виде биржевых, брокерских и депозитарных комиссий, связанных с совершением операций РЕПО, уменьшают налоговую базу по операциям РЕПО после применения ограничений, установленных
абзацем вторым настоящего пункта.
Если величина расходов, принимаемых для целей налогообложения в соответствии с абзацами вторым и третьим настоящего пункта, превышает величину доходов, указанных в настоящем пункте, налоговая база по операциям РЕПО в соответствующем налоговом периоде признается равной нулю.
Сумма превышения расходов признается убытком налогоплательщика по операциям РЕПО.
Убыток по операциям РЕПО принимается в уменьшение доходов по операциям с ценными бумагами, обращающимися на организованном рынке ценных бумаг, а также с ценными бумагами, не обращающимися на организованном рынке ценных бумаг, в пропорции, рассчитанной как соотношение стоимости ценных бумаг, являющихся объектом операций РЕПО, обращающихся на организованном рынке ценных бумаг, и стоимости ценных бумаг, являющихся объектом операций РЕПО, не обращающихся на организованном рынке ценных бумаг, в общей стоимости ценных бумаг, являющихся объектом операций РЕПО.
Стоимость ценных бумаг, используемая для определения указанной пропорции, определяется исходя из фактической стоимости ценных бумаг по второй части операций РЕПО, надлежаще исполненных в соответствующем налоговом периоде. (п. 6 в ред. Федерального закона от 21.11.2011 N 330-ФЗ)
7. По операции РЕПО выплаты по ценным бумагам, право на получение которых возникло у покупателя по первой части РЕПО в период между датами исполнения первой и второй частей РЕПО, могут приниматься в уменьшение суммы денежных средств, подлежащих уплате продавцом по первой части РЕПО при последующем приобретении ценных бумаг по второй части РЕПО, либо перечисляться покупателем по первой части РЕПО продавцу по первой части РЕПО в соответствии с договором. В указанных случаях такие выплаты не признаются доходами покупателя по первой части РЕПО и включаются в доходы продавца по первой части РЕПО.
Процентный (купонный) доход учитывается при расчете налоговой базы продавца по первой части РЕПО с учетом положений статьи 214.1 настоящего Кодекса и не учитывается при определении налоговой базы по процентному (купонному) доходу по ценным бумагам, являющимся объектом операции РЕПО, у покупателя по первой части РЕПО.
Налогообложение доходов, определенных настоящим пунктом, осуществляется по налоговым ставкам, установленным статьей 224 настоящего Кодекса, с учетом положений пункта 25 статьи 217 настоящего Кодекса. (в ред. Федерального закона от 21.11.2011 N 330-ФЗ)
Положения настоящего пункта не распространяются на продавца по первой части РЕПО в случае, если проданные ценные бумаги получены им по другой операции РЕПО или по операции займа ценными бумагами.
8. В случае, если в период между датами исполнения первой и второй частей РЕПО эмитентом осуществлена купонная выплата (частичное погашение номинальной стоимости ценных бумаг), такие выплаты, если это предусмотрено договором, изменяют цену реализации (приобретения) по второй части РЕПО, используемую при расчете доходов (расходов) в соответствии с пунктами 4 и 5 настоящей статьи.
В случае, если договором репо не предусмотрен учет купонных выплат (частичного погашения номинальной стоимости ценных бумаг) при расчете цены реализации (приобретения) по второй части РЕПО, такие выплаты не влияют на сумму доходов (расходов), определяемую в соответствии с пунктами 4 и 5 настоящей статьи.
9. В случае, если договором репо предусмотрено осуществление в период между датами исполнения первой и второй частей РЕПО расчетов (перечисления денежных средств и (или) передачи ценных бумаг) между участниками операции РЕПО в случае изменения цены ценных бумаг, являющихся объектом операции РЕПО, или в иных случаях, предусмотренных договором, такие расчеты, если иное не предусмотрено договором, изменяют цену реализации (приобретения) по второй части РЕПО, используемую при расчете доходов (расходов), определяемых в соответствии с пунктами 4 и 5 настоящей
статьи.
Получение (передача) денежных средств и ценных бумаг участниками операции РЕПО в случае изменения цены ценных бумаг, являющихся объектом операции РЕПО, или в иных случаях, предусмотренных договором, не является основанием для корректировки сумм доходов (расходов) в виде процентов, определяемых в соответствии с пунктами 4 и 5 настоящей статьи.
10. В целях настоящей статьи датой получения доходов (осуществления расходов) по операции РЕПО является дата фактического исполнения (прекращения) обязательств участников по второй части РЕПО с учетом особенностей, установленных пунктами 4 и 5 настоящей статьи.
11. В случае ненадлежащего исполнения второй части РЕПО может применяться установленная договором репо процедура урегулирования взаимных требований.
Процедура урегулирования взаимных требований при ненадлежащем исполнении (неисполнении) второй части РЕПО должна предусматривать обязанность сторон осуществить завершение взаиморасчетов по договору репо в течение 30 календарных дней после наступления срока исполнения второй части РЕПО.
При исполнении установленной договором репо процедуры урегулирования взаимных требований, отвечающей требованиям, установленным настоящим пунктом, налоговая база по операции РЕПО определяется в следующем порядке:
продавец по первой части РЕПО признает в целях налогообложения исполнение второй части РЕПО и учитывает для целей налогообложения доходы (расходы) в порядке, установленном пунктом 4 настоящей статьи, а также доход (убыток) от реализации (купли-продажи) ценных бумаг, не выкупленных по второй части РЕПО, рассчитанный на дату завершения процедуры урегулирования взаимных требований исходя из стоимости ценных бумаг, являющихся объектом операции РЕПО, в согласованном сторонами операции РЕПО размере, определенной с учетом рыночной стоимости ценных бумаг на дату исполнения обязательств по второй части РЕПО; (в ред. Федерального закона от 21.11.2011 N 330-ФЗ)
покупатель по первой части РЕПО признает в целях налогообложения исполнение второй части РЕПО (учитывает для целей налогообложения доходы (расходы) в порядке, установленном пунктом 5 настоящей статьи), а также приобретение ценных бумаг, не проданных по второй части РЕПО, исходя из стоимости ценных бумаг, являющихся объектом операции РЕПО, в согласованном сторонами операции РЕПО размере, определенной с учетом рыночной стоимости ценных бумаг на дату исполнения обязательств по второй части РЕПО. (в ред. Федерального закона от 21.11.2011 N 330-ФЗ)
Доходы (расходы) от операций купли-продажи ценных бумаг учитываются для целей налогообложения в порядке, установленном статьями 212 и 214.1 настоящего Кодекса, рыночная стоимость ценных бумаг определяется в соответствии с пунктом 4 статьи 212 настоящего Кодекса. (в ред. Федерального закона от 21.11.2011 N 330-ФЗ)
12. В целях настоящей статьи под открытием короткой позиции по ценным бумагам (далее в настоящей статье - короткая позиция), являющимся объектом операции РЕПО и находящимся у покупателя по первой части РЕПО, понимается реализация налогоплательщиком ценной бумаги при наличии обязательств по возврату ценных бумаг, полученных по первой части РЕПО.
Открытием короткой позиции не является:
реализация ценных бумаги по первой или второй части РЕПО;
передача ценных бумаг заемщику (возврат заимодавцу) по договору займа ценными бумагами;
передача ценных бумаг на возвратной основе в соответствии с условиями, определенными пунктом 9 настоящей статьи; (в ред. Федерального закона от 21.11.2011 N 330-ФЗ)
конвертация ценных бумаг, являющихся объектом операции РЕПО, в том числе в связи с их
дроблением или консолидацией или изменением их номинальной стоимости, либо аннулирование индивидуального номера (кода) дополнительного выпуска таких ценных бумаг, либо изменение индивидуального государственного регистрационного номера выпуска (индивидуального номера (кода) дополнительного выпуска), индивидуального идентификационного номера (индивидуального номера (кода) дополнительного выпуска) таких ценных бумаг;
погашение ценных бумаг, удостоверяющих права в отношении ценных бумаг российского и (или) иностранного эмитента (представляемых ценных бумаг), при получении представляемых ценных бумаг;
иное выбытие ценных бумаг, доход от которого не включается в налоговую базу.
Открытие короткой позиции осуществляется при условии отсутствия ценных бумаг того же выпуска (дополнительного выпуска), инвестиционных паев того же паевого инвестиционного фонда в собственности у покупателя по первой части РЕПО, реализация которых не приведет к открытию указанной короткой позиции.
13. Закрытие короткой позиции осуществляется путем приобретения (получения в собственность по основаниям, отличным от операции РЕПО, договора займа ценными бумагами, получения на возвратной основе в соответствии с условиями, определенными пунктом 8 настоящей статьи) ценных бумаг того же выпуска (дополнительного выпуска), инвестиционных паев того же паевого инвестиционного фонда, по которым открыта короткая позиция.
Закрытие короткой позиции осуществляется до момента приобретения ценных бумаг того же выпуска (дополнительного выпуска), инвестиционных паев того же паевого инвестиционного фонда покупателем по первой части РЕПО, последующее (немедленное) отчуждение которых не приведет к открытию короткой позиции. В случае, если в течение одного дня одновременно осуществлялись сделки по приобретению и реализации (выбытию) ценных бумаг, закрытие короткой позиции происходит по итогам этого дня только в случае превышения количества приобретенных ценных бумаг над количеством реализованных ценных бумаг.
В первую очередь осуществляется закрытие короткой позиции, которая была открыта первой (метод ФИФО). (п. 13 в ред. Федерального закона от 21.11.2011 N 330-ФЗ)
Федеральным законом от 29.12.2012 N 279-ФЗ в пункт 14 статьи 214.3 внесены изменения, действие которых распространяется на правоотношения, возникшие с 1 января 2012 года. См. текст пункта 14 с учетом указанных изменений.
14. Налоговая база по операциям, связанным с открытием короткой позиции, определяется в следующем порядке.
Доходы (расходы) налогоплательщика при реализации (приобретении) или выбытии ценной бумаги при открытии (закрытии) короткой позиции учитываются в порядке, установленном статьей 214.1 настоящего Кодекса, на дату закрытия короткой позиции.
В случае открытия короткой позиции по ценным бумагам, по которым предусмотрено начисление процентного (купонного) дохода, налогоплательщик, открывший такую короткую позицию, признает процентный (купонный) расход, определяемый как разница между суммой накопленного процентного (купонного) дохода на дату закрытия короткой позиции (включая суммы процентного (купонного) дохода, которые были выплачены эмитентом в период между датой открытия и датой закрытия короткой позиции) и суммой накопленного процентного (купонного) дохода на дату открытия короткой позиции. Признание такого процентного (купонного) расхода осуществляется на дату закрытия короткой позиции. (п. 14 в ред. Федерального закона от 21.11.2011 N 330-ФЗ)
15. Утратил силу с 1 января 2012 года. - Федеральный закон от 21.11.2011 N 330-ФЗ.
Статья 214.4. Особенности определения налоговой базы по операциям займа ценными бумагами
(введена Федеральным законом от 25.11.2009 N 281-ФЗ)
1. Налоговая база по операциям займа ценными бумагами определяется в соответствии с настоящей статьей.
2. Передача ценных бумаг в заем осуществляется на основании договора займа, заключенного в соответствии с законодательством Российской Федерации или законодательством иностранных государств, удовлетворяющего условиям, определенным настоящим пунктом (далее в настоящей статье также - договор займа).
Порядок определения налоговой базы, установленный настоящей статьей, применяется к операциям займа ценными бумагами, осуществленным за счет налогоплательщика агентом, комиссионером, поверенным, доверительным управляющим, действующим на основании гражданско-правового договора, в том числе через организатора торговли на рынке ценных бумаг (фондовую биржу).
В целях настоящей главы договор займа, выданного (полученного) ценными бумагами, должен предусматривать выплату процентов в денежной форме.
Ставка процента или порядок ее определения устанавливаются условиями договора займа. В целях расчета процентов стоимость ценных бумаг, переданных по договору займа, в том числе по договору займа в целях совершения маржинальных сделок, принимается равной рыночной цене соответствующих ценных бумаг на дату заключения договора займа, а при отсутствии рыночной цены - расчетной цене.
В целях настоящей статьи рыночная цена и расчетная цена ценной бумаги определяются в соответствии с пунктами 5 и 6 статьи 280 настоящего Кодекса соответственно.
В случаях, предусмотренных договором займа, стоимость ценных бумаг, переданных брокером клиенту по договору займа, также может определяться (в том числе и на периодической основе) по правилам оценки обеспечения клиента брокера по предоставленным займам, установленным федеральным органом исполнительной власти по рынку ценных бумаг. При этом стоимость ценных бумаг определяется исходя из последней цены ценной бумаги, рассчитанной по указанным правилам в торговый день, определенный в соответствии с документами фондовой биржи.
Дата предоставления (возврата) займа определяется как дата фактического получения ценных бумаг заемщиком (кредитором).
В целях настоящей главы срок договора займа, выданного (полученного) ценными бумагами, не должен превышать один год.
3. Операция займа ценными бумагами считается ненадлежаще исполненной (неисполненной) в следующих случаях:
если в срок, установленный договором для возврата займа, обязательство по возврату ценных бумаг полностью или частично не прекращено;
если договором займа не установлен срок возврата ценных бумаг (договор займа с открытой датой) или указанный срок определен моментом востребования и в течение года с даты предоставления займа ценные бумаги не были возвращены заемщиком кредитору;
если обязательство по возврату ценных бумаг было прекращено выплатой кредитору денежных средств или передачей иного отличного от ценных бумаг имущества.
В случаях ненадлежащего исполнения (неисполнения) операции займа ценными бумагами участники операции учитывают доходы от реализации (расходы по приобретению) ценных бумаг, являющихся объектом займа, в порядке, установленном статьей 214.1 настоящего Кодекса, если иное не установлено настоящей статьей. При этом доходы от реализации (расходы по приобретению) ценных бумаг, являющихся объектом займа, учитываются на дату выдачи займа исходя из рыночных цен ценных бумаг, а при отсутствии рыночных цен - исходя из расчетных цен.
4. При передаче ценных бумаг в заем и при возврате ценных бумаг из займа налоговая база в соответствии со статьей 214.1 настоящего Кодекса кредитором не определяется, за исключением случаев,
установленных настоящей статьей. При этом расходы на приобретение ценных бумаг, переданных по договору займа, учитываются у кредитора при дальнейшей (после возврата займа) реализации указанных ценных бумаг с учетом положений статьи 214.1 настоящего Кодекса.
5. Проценты, полученные кредитором по договору займа, включаются в состав доходов налогоплательщика, полученных по операциям займа ценными бумагами.
Проценты, уплаченные заемщиком по договору займа, признаются расходами в пределах сумм, рассчитанных исходя из действующей на дату выплаты процентов ставки рефинансирования Центрального банка Российской Федерации, увеличенной в 1,1 раза, - для процентов, выраженных в рублях, и исходя из 9 процентов - для процентов, выраженных в иностранной валюте.
Расходы в виде процентов, уплаченных по договору займа, принимаются в уменьшение доходов, полученных по операциям займа ценными бумагами, а также доходов по операциям с ценными бумагами, привлеченными по договорам займа (по операциям купли-продажи в соответствии с пунктом 8 настоящей статьи, по операциям РЕПО с указанными ценными бумагами).
Налоговая база по операциям займа ценными бумагами определяется как доходы в виде процентов, полученные в налоговом периоде по совокупности договоров займа, по которым налогоплательщик выступает кредитором, уменьшенные на величину расходов в виде процентов, уплаченных в налоговом периоде по совокупности договоров займа, по которым налогоплательщик выступает заемщиком, с учетом положений абзаца второго настоящего пункта.
Если величина расходов, указанных в настоящем пункте, определенная с учетом положений абзаца второго настоящего пункта, превышает величину доходов, указанных в настоящем пункте, налоговая база по операциям займа ценными бумагами в соответствующем налоговом периоде признается равной нулю.
При этом суммы превышения расходов, указанных в настоящем пункте, определенные с учетом положений абзаца второго настоящего пункта, над доходами, указанными в настоящем пункте, принимаются в уменьшение полученных налогоплательщиком в том же налоговом периоде доходов по операциям с ценными бумагами, обращающимися на организованном рынке ценных бумаг, а также доходов по операциям с ценными бумагами, не обращающимися на организованном рынке ценных бумаг, в пропорции, рассчитанной как соотношение стоимости ценных бумаг, являющихся объектом операций займа, обращающихся на организованном рынке ценных бумаг, и стоимости ценных бумаг, являющихся объектом операций займа, не обращающихся на организованном рынке ценных бумаг, в общей стоимости ценных бумаг, являющихся объектом операций займа. Стоимость ценных бумаг, используемая для определения указанной пропорции, определяется в соответствии с пунктами 5 и 6 статьи 280 настоящего Кодекса.
6. По договору займа выплаты, осуществляемые эмитентом по ценным бумагам в период действия договора займа, могут приниматься в увеличение суммы денежных средств, подлежащих уплате заемщиком кредитору, или перечисляться заемщиком кредитору в соответствии с договором займа. При этом такие выплаты не признаются доходами заемщика и включаются в доходы кредитора.
Процентный (купонный) доход учитывается при расчете налоговой базы кредитора с учетом положений статьи 214.1 настоящего Кодекса и не учитывается при определении налоговой базы заемщика по процентному (купонному) доходу по ценным бумагам, являющимся объектом займа.
Налогообложение доходов, определенных настоящим пунктом, осуществляется по налоговым ставкам, установленным статьей 224 настоящего Кодекса.
Положения настоящего пункта не распространяются на кредитора в случае, если ценные бумаги получены им по другому договору займа.
7. В случае ненадлежащего исполнения (неисполнения) операции займа ценными бумагами может применяться установленная в договоре займа процедура урегулирования взаимных требований.
Процедура урегулирования взаимных требований при ненадлежащем исполнении (неисполнении) операции займа ценными бумагами должна предусматривать обязанность сторон осуществить завершение
взаиморасчетов по договору займа в течение 30 календарных дней после наступления срока возврата займа.
При исполнении установленной договором займа процедуры урегулирования взаимных требований, отвечающей требованиям, установленным настоящим пунктом, налоговая база по операции займа ценными бумагами определяется в следующем порядке:
кредитор признает для целей налогообложения доходы, указанные в пункте 5 настоящей статьи, в порядке, установленном пунктом 5 настоящей статьи, и доход (убыток) от реализации ценных бумаг, не возвращенных по договору займа, рассчитанный на дату завершения процедуры урегулирования взаимных требований исходя из рыночной цены ценной бумаги, являющейся объектом операции займа, а при отсутствии рыночной цены - исходя из расчетной цены ценной бумаги, являющейся объектом операции займа;
заемщик признает для целей налогообложения расходы, указанные в пункте 5 настоящей статьи, в порядке, установленном пунктом 5 настоящей статьи, и доход (убыток) от приобретения ценных бумаг, не возвращенных по договору займа, рассчитанный на дату завершения процедуры урегулирования взаимных требований исходя из рыночной цены ценной бумаги, являющейся объектом операции займа, а при отсутствии рыночной цены - исходя из расчетной цены ценной бумаги.
Доходы (расходы) от операций купли-продажи ценных бумаг учитываются для целей налогообложения в порядке, установленном статьей 214.1 настоящего Кодекса.
8. Реализация ценных бумаг, полученных по договору займа, осуществляется при условии отсутствия ценных бумаг того же выпуска (дополнительного выпуска), инвестиционных паев того же паевого инвестиционного фонда в собственности у заемщика.
Доходы по операциям реализации ценных бумаг, являющихся объектом операции займа, учитываются в порядке, установленном статьей 214.1 настоящего Кодекса, с учетом положений пункта 5 настоящей статьи. Указанные доходы учитываются для целей налогообложения при обратном приобретении ценных бумаг.
Расходы по обратному приобретению ценных бумаг и расходы, связанные с приобретением и реализацией соответствующих ценных бумаг, принимаются для целей налогообложения в порядке, предусмотренном статьей 214.1 настоящего Кодекса. Указанные расходы учитываются для целей налогообложения при обратном приобретении ценных бумаг.
При обратном приобретении ценных бумаг в первую очередь учитываются расходы по ценным бумагам, которые были реализованы первыми (метод ФИФО).
9. В случае, если до наступления срока возврата займа осуществлены конвертация ценных бумаг, являющихся объектом займа, в том числе в связи с их дроблением, или консолидацией, или изменением их номинальной стоимости, либо аннулирование индивидуального номера (кода) дополнительного выпуска таких ценных бумаг, либо изменение индивидуального государственного регистрационного номера выпуска (индивидуального номера (кода) дополнительного выпуска), индивидуального идентификационного номера (индивидуального номера (кода) дополнительного выпуска) таких ценных бумаг, указанные обстоятельства не изменяют порядок налогообложения, установленный настоящей статьей.
10. Доходы, связанные с операциями РЕПО по ценным бумагам, являющимся объектом операций займа, учитываются в порядке, установленном статьей 214.3 настоящего Кодекса.
Статья 214.5. Особенности определения налоговой базы по доходам, полученным участниками инвестиционного товарищества
(введена Федеральным законом от 28.11.2011 N 336-ФЗ)
1. Физические лица - участники договора инвестиционного товарищества определяют налоговую базу по доходам от участия в инвестиционном товариществе и уплачивают налог в соответствии с настоящей главой.
2. Налоговая база по доходам от участия в инвестиционном товариществе определяется налогоплательщиками на основании сведений о доходах и об убытках инвестиционного товарищества, предоставляемых им участником договора инвестиционного товарищества - управляющим товарищем, ответственным за ведение налогового учета.
3. Налоговая база по доходам от участия в инвестиционном товариществе определяется раздельно по следующим осуществленным в рамках инвестиционного товарищества операциям:
1) с ценными бумагами, обращающимися на организованном рынке ценных бумаг;
2) с ценными бумагами, не обращающимися на организованном рынке ценных бумаг;
3) с финансовыми инструментами срочных сделок, не обращающимися на организованном рынке;
4) с долями участия в уставном капитале организаций;
5) по прочим операциям инвестиционного товарищества.
4. Налоговая база по доходам от участия в инвестиционном товариществе определяется отдельно от налоговой базы по доходам от операций, указанных в статье 214.1 настоящего Кодекса, если иное не установлено настоящей статьей.
5. Дивиденды по ценным бумагам, долям участия в уставном капитале организаций, приобретенным в рамках деятельности инвестиционного товарищества, учитываются налогоплательщиками в соответствии со статьей 214 настоящего Кодекса.
6. Суммы, соответствующие доле налогоплательщика в расходах, произведенных управляющим товарищем в интересах всех товарищей для ведения общих дел товарищей, уменьшают доходы по операциям, указанным в пункте 3 настоящей статьи, пропорционально суммам доходов по соответствующим операциям.
Доля налогоплательщика в таких расходах определяется в соответствии с долей его участия в прибыли инвестиционного товарищества, установленной договором инвестиционного товарищества.
Если такие расходы осуществляются за счет средств на счете инвестиционного товарищества, сумма соответствующих расходов налогоплательщика определяется им на основании сведений, предоставляемых участником договора инвестиционного товарищества - управляющим товарищем, ответственным за ведение налогового учета (далее в настоящей статье - управляющий товарищ, ответственный за ведение налогового учета).
7. Расходы налогоплательщика на выплату вознаграждения участникам договора инвестиционного товарищества - управляющим товарищам за ведение общих дел товарищей уменьшают доходы по операциям, указанным в пункте 3 настоящей статьи, пропорционально суммам доходов по соответствующим операциям.
Если выплата вознаграждения участникам договора инвестиционного товарищества - управляющим товарищам осуществляется за счет средств на счете инвестиционного товарищества, сумма соответствующих расходов налогоплательщика определяется им на основании сведений, предоставляемых управляющим товарищем, ответственным за ведение налогового учета.
8. Налоговая база по доходам от участия в инвестиционном товариществе определяется как суммы доходов по указанным в пункте 3 настоящей статьи операциям, уменьшенные на суммы расходов, указанных в пунктах 6 и 7 настоящей статьи, и убытков (в том числе определяемые в соответствии со статьей 220.2 настоящего Кодекса суммы налоговых вычетов при переносе на будущие периоды убытков, полученных от участия в инвестиционном товариществе) по соответствующим операциям, если иное не предусмотрено настоящей статьей.
Если полученная таким образом величина является отрицательной, она признается убытком налогоплательщика от участия в инвестиционном товариществе по соответствующим операциям, а налоговая база по соответствующим операциям признается равной нулю.
9. Если налогоплательщик участвует в нескольких инвестиционных товариществах, налоговая база по доходам от участия в инвестиционных товариществах определяется им совокупно по всем инвестиционным товариществам, в которых он участвует, с учетом положений пункта 3 настоящей статьи.
Положения настоящего пункта распространяются также на определяемые в соответствии со статьей 220.2 настоящего Кодекса суммы налоговых вычетов при переносе на будущие периоды убытков, полученных от участия в инвестиционном товариществе.
10. Налогоплательщики, получившие убытки в предыдущих налоговых периодах от участия в инвестиционном товариществе по операциям, указанным в пункте 3 настоящей статьи, вправе уменьшить налоговую базу по доходам от участия в инвестиционном товариществе по соответствующим операциям в текущем налоговом периоде на всю сумму полученного ими убытка или на часть этой суммы (перенести убыток на будущие периоды), если иное не предусмотрено настоящей статьей.
При этом определение налоговой базы текущего налогового периода производится с учетом особенностей, предусмотренных настоящей статьей и статьей 220.2 настоящего Кодекса.
Суммы убытка, полученные по операциям инвестиционного товарищества с ценными бумагами, обращающимися на организованном рынке ценных бумаг, перенесенные на будущие периоды, уменьшают налоговую базу соответствующих налоговых периодов по таким операциям.
Суммы убытка, полученные по операциям инвестиционного товарищества с ценными бумагами, не обращающимися на организованном рынке ценных бумаг, перенесенные на будущие периоды, уменьшают налоговую базу соответствующих налоговых периодов по таким операциям.
Суммы убытка, полученные по операциям инвестиционного товарищества с финансовыми инструментами срочных сделок, не обращающимися на организованном рынке, перенесенные на будущие периоды, уменьшают налоговую базу соответствующих налоговых периодов по таким операциям.
Суммы убытка, полученные по операциям инвестиционного товарищества с долями участия в уставном капитале организаций, перенесенные на будущие периоды, уменьшают налоговую базу соответствующих налоговых периодов по таким операциям.
Суммы убытка, полученные по прочим операциям инвестиционного товарищества, перенесенные на будущие периоды, уменьшают налоговую базу соответствующих налоговых периодов по таким операциям.
Налогоплательщик вправе осуществлять перенос убытка на будущие периоды в течение десяти лет, следующих за тем налоговым периодом, в котором получен этот убыток.
Налогоплательщик вправе перенести на текущий налоговый период сумму полученных в предыдущих налоговых периодах убытков. При этом убыток, не перенесенный на ближайший следующий год, может быть перенесен полностью или частично на следующий год из последующих девяти лет с учетом положений настоящего пункта.
Если налогоплательщик понес убытки более чем в одном налоговом периоде, перенос таких убытков на будущие периоды производится в той очередности, в которой они понесены.
Налогоплательщик обязан хранить документы, подтверждающие объем понесенного убытка, в течение всего срока, когда он уменьшает налоговую базу текущего налогового периода на суммы ранее полученных убытков.
Учет убытков в соответствии со статьей 220.2 настоящего Кодекса осуществляется налогоплательщиком при представлении налоговой декларации в налоговый орган по окончании налогового периода.
11. Налогоплательщики не вправе учесть для целей налогообложения убытки от участия в инвестиционном товариществе, полученные в налоговом периоде, в котором они присоединились к ранее заключенному другими участниками договору инвестиционного товарищества, в том числе в результате уступки прав и обязанностей по договору иным лицом.
12. При выходе налогоплательщика из инвестиционного товарищества в результате уступки прав и обязанностей по договору инвестиционного товарищества, а также выдела доли из имущества, находящегося в общей собственности товарищей, налоговая база определяется как полученные налогоплательщиком при выходе из инвестиционного товарищества доходы, уменьшенные на величину вклада налогоплательщика в инвестиционное товарищество, оплаченную им к моменту выхода из инвестиционного товарищества, и (или) сумм, уплаченных налогоплательщиком за приобретение прав и обязанностей по договору инвестиционного товарищества.
Если при выходе из инвестиционного товарищества налогоплательщик получает доходы в виде имущества и (или) имущественных прав, находившихся в общей собственности товарищей, сумма соответствующих доходов определяется по данным налогового учета инвестиционного товарищества. При этом при возврате имущества и (или) имущественных прав участникам договора инвестиционного товарищества отрицательная разница между оценкой возвращаемого имущества и (или) имущественных прав и оценкой, по которой это имущество и (или) эти имущественные права ранее были переданы по договору инвестиционного товарищества, не признается убытком для целей налогообложения.
Если величина, рассчитанная в соответствии с настоящим пунктом, является отрицательной, она признается убытком налогоплательщика, полученным при выходе из инвестиционного товарищества, а налоговая база признается равной нулю.
Убыток налогоплательщика, полученный при выходе из инвестиционного товарищества, учитывается при определении налоговой базы по операциям, указанным в подпункте 2 пункта 1 статьи 214.1 настоящего Кодекса.
13. При расторжении или прекращении договора инвестиционного товарищества в налоговую базу включаются доходы по указанным в пункте 3 настоящей статьи операциям, полученные по операциям инвестиционного товарищества в налоговом периоде, в котором договор инвестиционного товарищества прекратил действовать, и не включаются доходы, полученные налогоплательщиком при расторжении или прекращении данного договора.
При определении налоговой базы при расторжении или прекращении договора инвестиционного товарищества доходы по операциям, указанным в пункте 3 настоящей статьи, уменьшаются на суммы расходов, указанных в пунктах 6 и 7 настоящей статьи, и не уменьшаются на сумму вклада налогоплательщика в общее дело товарищей.
Если величина, рассчитанная в соответствии с настоящим пунктом, по одному или нескольким видам доходов, указанных в пункте 3 настоящей статьи, является отрицательной, соответствующие суммы признаются убытком налогоплательщика, полученным при расторжении или прекращении договора инвестиционного товарищества, а налоговая база признается равной нулю.
Убытки налогоплательщика, полученные при расторжении или прекращении договора инвестиционного товарищества, учитываются им при определении налоговой базы в соответствии с пунктом 9 настоящей статьи и (или) переносятся на будущее в соответствии с пунктом 10 настоящей статьи и статьей 220.2 настоящего Кодекса.
Не признается убытком налогоплательщика отрицательная разница между оценкой имущества и (или) имущественных прав, переданных ему при расторжении или прекращении договора инвестиционного товарищества, и оценкой, по которой это имущество и (или) эти имущественные права ранее были переданы по договору инвестиционного товарищества.
14. В случае, если налоги недоудержаны эмитентом ценных бумаг с доходов физических лиц - налоговых резидентов Российской Федерации в виде процента (купона, дисконта) по ценным бумагам, приобретенным в рамках участия в договоре инвестиционного товарищества, управляющий товарищ, ответственный за ведение налогового учета, признается налоговым агентом.
Статья 215. Особенности определения доходов отдельных категорий иностранных граждан (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
1. Не подлежат налогообложению доходы:
1) глав, а также персонала представительств иностранного государства, имеющих дипломатический и консульский ранг, членов их семей, проживающих вместе с ними, если они не являются гражданами Российской Федерации, за исключением доходов от источников в Российской Федерации, не связанных с дипломатической и консульской службой этих физических лиц;
2) административно-технического персонала представительств иностранного государства и членов их семей, проживающих вместе с ними, если они не являются гражданами Российской Федерации или не проживают в Российской Федерации постоянно, за исключением доходов от источников в Российской Федерации, не связанных с работой указанных физических лиц в этих представительствах; (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
3) обслуживающего персонала представительств иностранного государства, которые не являются гражданами Российской Федерации или не проживают в Российской Федерации постоянно, полученные ими по своей службе в представительстве иностранного государства; (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
4) сотрудников международных организаций - в соответствии с уставами этих организаций.
2. Положения настоящей статьи действуют в случаях, если законодательством соответствующего иностранного государства установлен аналогичный порядок в отношении лиц, указанных в подпунктах 1 - 3 пункта 1 настоящей статьи, либо если такая норма предусмотрена международным договором (соглашением) Российской Федерации. Перечень иностранных государств (международных организаций), в отношении граждан (сотрудников) которых применяются нормы настоящей статьи, определяется федеральным органом исполнительной власти в сфере международных отношений совместно с Министерством финансов Российской Федерации. (в ред. Федеральных законов от 29.06.2004 N 58-ФЗ, от 02.11.2004 N 127-ФЗ)
Статья 216. Налоговый период
Налоговым периодом признается календарный год.
Статья 217. Доходы, не подлежащие налогообложению (освобождаемые от налогообложения)
Не подлежат налогообложению (освобождаются от налогообложения) следующие виды доходов физических лиц:
1) государственные пособия, за исключением пособий по временной нетрудоспособности (включая пособие по уходу за больным ребенком), а также иные выплаты и компенсации, выплачиваемые в соответствии с действующим законодательством. При этом к пособиям, не подлежащим налогообложению, относятся пособия по безработице, беременности и родам;
2) пенсии по государственному пенсионному обеспечению и трудовые пенсии, назначаемые в порядке, установленном действующим законодательством, социальные доплаты к пенсиям, выплачиваемые в соответствии с законодательством Российской Федерации и законодательством субъектов Российской Федерации; (в ред. Федеральных законов от 29.12.2004 N 204-ФЗ, от 24.07.2009 N 213-ФЗ)
3) все виды установленных действующим законодательством Российской Федерации, законодательными актами субъектов Российской Федерации, решениями представительных органов местного самоуправления компенсационных выплат (в пределах норм, установленных в соответствии с законодательством Российской Федерации), связанных с: (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
возмещением вреда, причиненного увечьем или иным повреждением здоровья;
бесплатным предоставлением жилых помещений и коммунальных услуг, топлива или соответствующего денежного возмещения; (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
оплатой стоимости и (или) выдачей полагающегося натурального довольствия, а также с выплатой
денежных средств взамен этого довольствия;
оплатой стоимости питания, спортивного снаряжения, оборудования, спортивной и парадной формы, получаемых спортсменами и работниками физкультурно-спортивных организаций для учебно-тренировочного процесса и участия в спортивных соревнованиях, а также спортивными судьями для участия в спортивных соревнованиях; (в ред. Федерального закона от 25.11.2009 N 276-ФЗ)
увольнением работников, за исключением: (в ред. Федерального закона от 21.11.2011 N 330-ФЗ)
компенсации за неиспользованный отпуск; (абзац введен Федеральным законом от 21.11.2011 N 330-ФЗ)
суммы выплат в виде выходного пособия, среднего месячного заработка на период трудоустройства, компенсации руководителю, заместителям руководителя и главному бухгалтеру организации в части, превышающей в целом трехкратный размер среднего месячного заработка или шестикратный размер среднего месячного заработка для работников, уволенных из организаций, расположенных в районах Крайнего Севера и приравненных к ним местностях; (абзац введен Федеральным законом от 21.11.2011 N 330-ФЗ)
гибелью военнослужащих или государственных служащих при исполнении ими своих служебных обязанностей;
возмещением иных расходов, включая расходы на повышение профессионального уровня работников;
исполнением налогоплательщиком трудовых обязанностей (включая переезд на работу в другую местность и возмещение командировочных расходов). (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
При оплате работодателем налогоплательщику расходов на командировки как внутри страны, так и за ее пределы в доход, подлежащий налогообложению, не включаются суточные, выплачиваемые в соответствии с законодательством Российской Федерации, но не более 700 рублей за каждый день нахождения в командировке на территории Российской Федерации и не более 2 500 рублей за каждый день нахождения в заграничной командировке, а также фактически произведенные и документально подтвержденные целевые расходы на проезд до места назначения и обратно, сборы за услуги аэропортов, комиссионные сборы, расходы на проезд в аэропорт или на вокзал в местах отправления, назначения или пересадок, на провоз багажа, расходы по найму жилого помещения, оплате услуг связи, получению и регистрации служебного заграничного паспорта, получению виз, а также расходы, связанные с обменом наличной валюты или чека в банке на наличную иностранную валюту. При непредставлении налогоплательщиком документов, подтверждающих оплату расходов по найму жилого помещения, суммы такой оплаты освобождаются от налогообложения в соответствии с законодательством Российской Федерации, но не более 700 рублей за каждый день нахождения в командировке на территории Российской Федерации и не более 2 500 рублей за каждый день нахождения в заграничной командировке. Аналогичный порядок налогообложения применяется к выплатам, производимым лицам, находящимся во властном или административном подчинении организации, а также членам совета директоров или любого аналогичного органа компании, прибывающим (выезжающим) для участия в заседании совета директоров, правления или другого аналогичного органа этой компании; (в ред. Федерального закона от 24.07.2007 N 216-ФЗ)
3.1) выплаты, производимые добровольцам в рамках гражданско-правовых договоров, предметом которых является безвозмездное выполнение работ, оказание услуг, на возмещение расходов добровольцев, связанных с исполнением таких договоров, на наем жилого помещения, на проезд к месту осуществления благотворительной деятельности и обратно, на питание (за исключением расходов на питание в сумме, превышающей размеры суточных, предусмотренные пунктом 3 настоящей статьи), на оплату средств индивидуальной защиты, на уплату страховых взносов на добровольное медицинское страхование, связанное с рисками для здоровья добровольцев при осуществлении ими добровольческой деятельности;
(п. 3.1 введен Федеральным законом от 18.07.2011 N 235-ФЗ)
4) вознаграждения донорам за сданную кровь, материнское молоко и иную помощь; (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
5) алименты, получаемые налогоплательщиками;
6) суммы, получаемые налогоплательщиками в виде грантов (безвозмездной помощи), предоставленных для поддержки науки и образования, культуры и искусства в Российской Федерации международными, иностранными и (или) российскими организациями по перечням таких организаций, утверждаемым Правительством Российской Федерации; (п. 6 в ред. Федерального закона от 23.03.2007 N 38-ФЗ)
7) суммы, получаемые налогоплательщиками в виде международных, иностранных или российских премий за выдающиеся достижения в области науки и техники, образования, культуры, литературы и искусства, средств массовой информации по перечню премий, утверждаемому Правительством Российской Федерации, а также в виде премий, присужденных высшими должностными лицами субъектов Российской Федерации (руководителями высших исполнительных органов государственной власти субъектов Российской Федерации) за выдающиеся достижения в указанных областях, по перечням премий, утверждаемым высшими должностными лицами субъектов Российской Федерации (руководителями высших исполнительных органов государственной власти субъектов Российской Федерации); (в ред. Федерального закона от 30.10.2007 N 239-ФЗ)
8) суммы единовременных выплат (в том числе в виде материальной помощи), осуществляемых: (в ред. Федерального закона от 27.12.2009 N 368-ФЗ)
налогоплательщикам в связи со стихийным бедствием или с другим чрезвычайным обстоятельством, а также налогоплательщикам, которые являются членами семей лиц, погибших в результате стихийных бедствий или других чрезвычайных обстоятельств независимо от источника выплаты; (в ред. Федеральных законов от 24.07.2007 N 216-ФЗ, от 21.11.2011 N 330-ФЗ)
работодателями членам семьи умершего работника, бывшего работника, вышедшего на пенсию, или работнику, бывшему работнику, вышедшему на пенсию, в связи со смертью члена (членов) его семьи; (в ред. Федерального закона от 19.07.2009 N 202-ФЗ)
абзац утратил силу. - Федеральный закон от 18.07.2011 N 235-ФЗ;
налогоплательщикам из числа малоимущих и социально незащищенных категорий граждан в виде сумм адресной социальной помощи, оказываемой за счет средств федерального бюджета, бюджетов субъектов Российской Федерации, местных бюджетов и внебюджетных фондов в соответствии с программами, утверждаемыми ежегодно соответствующими органами государственной власти; (в ред. Федерального закона от 27.12.2009 N 368-ФЗ)
налогоплательщикам, пострадавшим от террористических актов на территории Российской Федерации, а также налогоплательщикам, которые являются членами семей лиц, погибших в результате террористических актов на территории Российской Федерации, независимо от источника выплаты; (в ред. Федерального закона от 24.07.2007 N 216-ФЗ)
работодателями работникам (родителям, усыновителям, опекунам) при рождении (усыновлении (удочерении) ребенка, выплачиваемой в течение первого года после рождения (усыновления, удочерения), но не более 50 тысяч рублей на каждого ребенка; (абзац введен Федеральным законом от 29.12.2006 N 257-ФЗ, в ред. Федерального закона от 24.07.2009 N 213-ФЗ)
Положения настоящего пункта применяются также к доходам, полученным налогоплательщиком в натуральной форме; (абзац введен Федеральным законом от 27.12.2009 N 368-ФЗ)
8.1) вознаграждения, выплачиваемые за счет средств федерального бюджета или бюджета субъекта Российской Федерации физическим лицам за оказание ими содействия федеральным органам
исполнительной власти в выявлении, предупреждении, пресечении и раскрытии террористических актов, выявлении и задержании лиц, подготавливающих, совершающих или совершивших такие акты, а также за оказание содействия органам федеральной службы безопасности и федеральным органам исполнительной власти, осуществляющим оперативно-розыскную деятельность; (п. 8.1 введен Федеральным законом от 27.07.2006 N 153-ФЗ)
8.2) суммы выплат в виде благотворительной помощи в денежной и натуральной форме, оказываемой в соответствии с законодательством Российской Федерации о благотворительной деятельности зарегистрированными в установленном порядке российскими и иностранными благотворительными организациями; (п. 8.2 введен Федеральным законом от 18.07.2011 N 235-ФЗ)
9) суммы полной или частичной компенсации (оплаты) работодателями своим работникам и (или) членам их семей, бывшим своим работникам, уволившимся в связи с выходом на пенсию по инвалидности или по старости, инвалидам, не работающим в данной организации, стоимости приобретаемых путевок, за исключением туристских, на основании которых указанным лицам оказываются услуги санаторно-курортными и оздоровительными организациями, находящимися на территории Российской Федерации, а также суммы полной или частичной компенсации (оплаты) стоимости путевок для не достигших возраста 16 лет детей, на основании которых указанным лицам оказываются услуги санаторно-курортными и оздоровительными организациями, находящимися на территории Российской Федерации, предоставляемые:
за счет средств организаций (индивидуальных предпринимателей), если расходы по такой компенсации (оплате) в соответствии с настоящим Кодексом не отнесены к расходам, учитываемым при определении налоговой базы по налогу на прибыль организаций;
за счет средств бюджетов бюджетной системы Российской Федерации;
за счет средств религиозных организаций, а также иных некоммерческих организаций, одной из целей деятельности которых в соответствии с учредительными документами является деятельность по социальной поддержке и защите граждан, которые в силу своих физических или интеллектуальных особенностей, иных обстоятельств не способны самостоятельно реализовать свои права и законные интересы;
за счет средств, получаемых от деятельности, в отношении которой организации (индивидуальные предприниматели) применяют специальные налоговые режимы.
В целях настоящей главы к санаторно-курортным и оздоровительным организациям относятся санатории, санатории-профилактории, профилактории, дома отдыха и базы отдыха, пансионаты, лечебно-оздоровительные комплексы, санаторные, оздоровительные и спортивные детские лагеря; (п. 9 в ред. Федерального закона от 18.07.2011 N 235-ФЗ)
10) суммы, уплаченные работодателями за лечение и медицинское обслуживание своих работников, их супругов, их родителей и их детей, оставшиеся в распоряжении работодателей после уплаты налога на прибыль организаций;
суммы, уплаченные общественными организациями инвалидов за лечение и медицинское обслуживание инвалидов;
суммы, уплаченные религиозными организациями, а также благотворительными организациями и иными некоммерческими организациями, одной из целей деятельности которых является в соответствии с учредительными документами содействие охране здоровья граждан, за услуги по лечению лиц, не состоящих с ними в трудовых отношениях, а также за приобретенные ими лекарственные средства для указанных лиц.
Указанные доходы освобождаются от налогообложения в случае безналичной оплаты работодателями и (или) общественными организациями инвалидов, религиозными организациями, а также благотворительными организациями и иными некоммерческими организациями, одной из целей деятельности которых является в соответствии с учредительными документами содействие охране
здоровья граждан, медицинским организациям расходов на лечение и медицинское обслуживание налогоплательщиков, а также в случае выдачи наличных денежных средств, предназначенных на эти цели, непосредственно налогоплательщику (членам его семьи, родителям, законным представителям) или зачисления средств, предназначенных на эти цели, на счета налогоплательщиков в банках; (п. 10 в ред. Федерального закона от 18.07.2011 N 235-ФЗ)
11) стипендии учащихся, студентов, аспирантов, ординаторов, адъюнктов или докторантов учреждений высшего профессионального образования или послевузовского профессионального образования, научно-исследовательских учреждений, учащихся учреждений начального профессионального и среднего профессионального образования, слушателей духовных учебных учреждений, выплачиваемые указанным лицам этими учреждениями, стипендии, учреждаемые Президентом Российской Федерации, органами законодательной (представительной) или исполнительной власти Российской Федерации, органами субъектов Российской Федерации, благотворительными фондами, стипендии, выплачиваемые за счет средств бюджетов налогоплательщикам, обучающимся по направлению органов службы занятости; (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
12) суммы оплаты труда и другие суммы в иностранной валюте, получаемые налогоплательщиками от финансируемых из федерального бюджета государственных учреждений или организаций, направивших их на работу за границу, - в пределах норм, установленных в соответствии с действующим законодательством об оплате труда работников;
13) доходы налогоплательщиков, получаемые от продажи выращенной в личных подсобных хозяйствах, находящихся на территории Российской Федерации, продукции животноводства (как в живом виде, так и продуктов убоя в сыром или переработанном виде), продукции растениеводства (как в натуральном, так и в переработанном виде).
Доходы, указанные в абзаце первом настоящего пункта, освобождаются от налогообложения при одновременном соблюдении следующих условий:
если общая площадь земельного участка (участков), который (которые) находится (одновременно находятся) на праве собственности и (или) ином праве физических лиц, не превышает максимального размера, установленного в соответствии с пунктом 5 статьи 4 Федерального закона от 7 июля 2003 года N 112-ФЗ "О личном подсобном хозяйстве";
если ведение налогоплательщиком личного подсобного хозяйства на указанных участках осуществляется без привлечения в соответствии с трудовым законодательством наемных работников.
Для освобождения от налогообложения доходов, указанных в абзаце первом настоящего пункта, налогоплательщик представляет документ, выданный соответствующим органом местного самоуправления, правлением садоводческого, огороднического или дачного некоммерческого объединения граждан, подтверждающий, что продаваемая продукция произведена налогоплательщиком на принадлежащем (принадлежащих) ему или членам его семьи земельном участке (участках), используемом (используемых) для ведения личного подсобного хозяйства, дачного строительства, садоводства и огородничества, с указанием сведений о размере общей площади земельного участка (участков); (п. 13 в ред. Федерального закона от 21.06.2011 N 147-ФЗ)
13.1) средства, полученные налогоплательщиком из бюджетов бюджетной системы Российской Федерации, при целевом использовании их на развитие личного подсобного хозяйства: приобретение семян и посадочного материала, кормов, горючего, минеральных удобрений, средств защиты растений, молодняка скота и племенных животных, птицы, пчел и рыбы, закладку многолетних насаждений и виноградников и уход за ними, содержание сельскохозяйственных животных (включая искусственное осеменение и ветеринарию, обработку животных, птицы и помещений для их содержания), покупку оборудования для строительства теплиц, хранения и переработки продукции, сельскохозяйственной техники, запасных частей и ремонтных материалов, страхование рисков утраты (гибели) или частичной утраты сельскохозяйственной продукции.
Доходы, указанные в абзаце первом настоящего пункта, освобождаются от налогообложения при одновременном соблюдении следующих условий:
если общая площадь земельного участка (участков), который (которые) находится (одновременно находятся) на праве собственности и (или) ином праве физических лиц, не превышает максимального размера, установленного в соответствии с пунктом 5 статьи 4 Федерального закона от 7 июля 2003 года N 112-ФЗ "О личном подсобном хозяйстве";
если ведение налогоплательщиком личного подсобного хозяйства на указанных участках осуществляется без привлечения в соответствии с трудовым законодательством наемных работников.
Для освобождения от налогообложения доходов, указанных в абзаце первом настоящего пункта, налогоплательщик представляет документ, выданный соответствующим органом местного самоуправления с указанием сведений о размере общей площади земельного участка (участков).
В случае нецелевого использования средств, полученных из бюджетов бюджетной системы Российской Федерации, суммы денежных средств, использованных не по целевому назначению, учитываются при определении налоговой базы в том налоговом периоде, в котором они были получены.
Для целей настоящего пункта установленное пунктом 5 статьи 4 Федерального закона от 7 июля 2003 года N 112-ФЗ "О личном подсобном хозяйстве" ограничение максимального размера общей площади земельного участка (участков) применяется в 2011 году, если иной размер указанной площади не установлен законом субъекта Российской Федерации; (п. 13.1 введен Федеральным законом от 21.06.2011 N 147-ФЗ)
14) доходы членов крестьянского (фермерского) хозяйства, получаемые в этом хозяйстве от производства и реализации сельскохозяйственной продукции, а также от производства сельскохозяйственной продукции, ее переработки и реализации, - в течение пяти лет, считая с года регистрации указанного хозяйства.
Настоящая норма применяется к доходам тех членов крестьянского (фермерского) хозяйства, в отношении которых такая норма ранее не применялась. (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
15) доходы, получаемые от реализации заготовленных физическими лицами дикорастущих плодов, ягод, орехов, грибов и других пригодных для употребления в пищу лесных ресурсов (пищевых лесных ресурсов), недревесных лесных ресурсов для собственных нужд; (п. 15 в ред. Федерального закона от 04.12.2006 N 201-ФЗ)
16) доходы (за исключением оплаты труда наемных работников), получаемые членами зарегистрированных в установленном порядке родовых, семейных общин малочисленных народов Севера, занимающихся традиционными отраслями хозяйствования, от реализации продукции, полученной в результате ведения ими традиционных видов промысла; (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
17) доходы от реализации пушнины, мяса диких животных и иной продукции, получаемой физическими лицами при осуществлении любительской и спортивной охоты; (п. 17 в ред. Федерального закона от 04.12.2006 N 201-ФЗ)
17.1) доходы, получаемые физическими лицами, являющимися налоговыми резидентами Российской Федерации, за соответствующий налоговый период от продажи жилых домов, квартир, комнат, включая приватизированные жилые помещения, дач, садовых домиков или земельных участков и долей в указанном имуществе, находившихся в собственности налогоплательщика три года и более, а также при продаже иного имущества, находившегося в собственности налогоплательщика три года и более.
Положения настоящего пункта не распространяются на доходы, получаемые физическими лицами от продажи ценных бумаг, а также на доходы от продажи имущества, непосредственно используемого индивидуальными предпринимателями в предпринимательской деятельности; (п. 17.1 введен Федеральным законом от 19.07.2009 N 202-ФЗ (ред. 27.12.2009))
КонсультантПлюс: примечание. Федеральным законом от 29.12.2015 N 396-ФЗ пункт 17.2 статьи 217 дополнен абзацем третьим
положения которого применяются в отношении акций российских организаций, предусмотренных подпунктами 1 и 2 пункта 1 статьи 284.2.1 (в редакции Федерального закона от 29.12.2015 N 396-ФЗ), приобретенных налогоплательщиком начиная с 1 января 2011 года, за исключением акций российских организаций, реализованных налогоплательщиком до 1 января 2016 года.
Положения пункта 17.2 статьи 217 применяются в отношении ценных бумаг (долей в уставном капитале), приобретенных налогоплательщиками начиная с 1 января 2011 года.
17.2) доходы, получаемые от реализации (погашения) долей участия в уставном капитале российских организаций, а также акций, указанных в пункте 2 статьи 284.2 настоящего Кодекса, при условии, что на дату реализации (погашения) таких акций (долей участия) они непрерывно принадлежали налогоплательщику на праве собственности или ином вещном праве более пяти лет; (п. 17.2 введен Федеральным законом от 28.12.2010 N 395-ФЗ)
18) доходы в денежной и натуральной формах, получаемые от физических лиц в порядке наследования, за исключением вознаграждения, выплачиваемого наследникам (правопреемникам) авторов произведений науки, литературы, искусства, а также открытий, изобретений и промышленных образцов; (в ред. Федерального закона от 01.07.2005 N 78-ФЗ)
18.1) доходы в денежной и натуральной формах, получаемые от физических лиц в порядке дарения, за исключением случаев дарения недвижимого имущества, транспортных средств, акций, долей, паев, если иное не предусмотрено настоящим пунктом.
Доходы, полученные в порядке дарения, освобождаются от налогообложения в случае, если даритель и одаряемый являются членами семьи и (или) близкими родственниками в соответствии с Семейным кодексом Российской Федерации (супругами, родителями и детьми, в том числе усыновителями и усыновленными, дедушкой, бабушкой и внуками, полнородными и неполнородными (имеющими общих отца или мать) братьями и сестрами); (п. 18.1 введен Федеральным законом от 01.07.2005 N 78-ФЗ)
19) доходы, полученные от акционерных обществ или других организаций:
акционерами этих акционерных обществ или участниками других организаций в результате переоценки основных фондов (средств) в виде дополнительно полученных ими акций (долей, паев), распределенных между акционерами или участниками организации пропорционально их доле и видам акций, либо в виде разницы между новой и первоначальной номинальной стоимостью акций или их имущественной доли в уставном капитале;
акционерами этих акционерных обществ или участниками других организаций при реорганизации, предусматривающей распределение акций (долей, паев) создаваемых организаций среди акционеров (участников, пайщиков) реорганизуемых организаций и (или) конвертацию (обмен) акций (долей, паев) реорганизуемой организации в акции (доли, паи) создаваемой организации либо организации, к которой осуществляется присоединение, в виде дополнительно и (или) взамен полученных акций (долей, паев); (п. 19 в ред. Федерального закона от 30.12.2004 N 212-ФЗ)
20) призы в денежной и (или) натуральной формах, полученные спортсменами, в том числе спортсменами-инвалидами, за призовые места на следующих спортивных соревнованиях: (в ред. Федерального закона от 30.06.2004 N 62-ФЗ)
Олимпийских, Паралимпийских и Сурдлимпийских играх, Всемирных шахматных олимпиадах, чемпионатах и кубках мира и Европы от официальных организаторов или на основании решений органов государственной власти и органов местного самоуправления за счет средств соответствующих бюджетов; (в ред. Федеральных законов от 30.06.2004 N 62-ФЗ, от 09.11.2009 N 253-ФЗ)
чемпионатах, первенствах и кубках Российской Федерации от официальных организаторов;
21) суммы платы за обучение налогоплательщика по основным и дополнительным общеобразовательным и профессиональным образовательным программам, его профессиональную подготовку и переподготовку в российских образовательных учреждениях, имеющих соответствующую
лицензию, либо иностранных образовательных учреждениях, имеющих соответствующий статус; (п. 21 в ред. Федерального закона от 22.07.2008 N 158-ФЗ)
22) суммы оплаты за инвалидов организациями или индивидуальными предпринимателями технических средств профилактики инвалидности и реабилитацию инвалидов, а также оплата приобретения и содержания собак-проводников для инвалидов;
23) вознаграждения, выплачиваемые за передачу в государственную собственность кладов;
24) доходы, получаемые индивидуальными предпринимателями от осуществления ими тех видов деятельности, по которым они являются плательщиками единого налога на вмененный доход для отдельных видов деятельности, а также при налогообложении которых применяется упрощенная система налогообложения и система налогообложения для сельскохозяйственных товаропроизводителей (единый сельскохозяйственный налог); (в ред. Федерального закона от 24.07.2002 N 104-ФЗ)
25) суммы процентов по государственным казначейским обязательствам, облигациям и другим государственным ценным бумагам бывшего СССР, государств - участников Союзного государства и субъектов Российской Федерации, а также по облигациям и ценным бумагам, выпущенным по решению представительных органов местного самоуправления; (в ред. Федерального закона от 05.04.2010 N 41-ФЗ)
26) доходы, за исключением доходов, полученных в виде благотворительной помощи и предусмотренных пунктом 8.2 настоящей статьи, получаемые от некоммерческих организаций детьми-сиротами, детьми, оставшимися без попечения родителей, и детьми, являющимися членами семей, доходы которых на одного члена не превышают прожиточного минимума, размер которого определяется в порядке, установленном законами субъектов Российской Федерации; (п. 26 в ред. Федерального закона от 18.07.2011 N 235-ФЗ)
27) доходы в виде процентов, получаемые налогоплательщиками по вкладам в банках, находящихся на территории Российской Федерации, если:
проценты по рублевым вкладам выплачиваются в пределах сумм, рассчитанных исходя из действующей ставки рефинансирования Центрального банка Российской Федерации, увеличенной на пять процентных пунктов, в течение периода, за который начислены указанные проценты; (в ред. Федерального закона от 22.07.2008 N 158-ФЗ)
установленная ставка не превышает 9 процентов годовых по вкладам в иностранной валюте;
проценты по рублевым вкладам, которые на дату заключения договора либо продления договора были установлены в размере, не превышающем действующую ставку рефинансирования Центрального банка Российской Федерации, увеличенную на пять процентных пунктов, при условии, что в течение периода начисления процентов размер процентов по вкладу не повышался и с момента, когда процентная ставка по рублевому вкладу превысила ставку рефинансирования Центрального банка Российской Федерации, увеличенную на пять процентных пунктов, прошло не более трех лет; (абзац введен Федеральным законом от 24.07.2007 N 216-ФЗ, в ред. Федерального закона от 22.07.2008 N 158-ФЗ) (п. 27 в ред. Федерального закона от 22.05.2003 N 55-ФЗ)
27.1) доходы в виде платы за использование денежных средств членов кредитного потребительского кооператива (пайщиков), процентов за использование сельскохозяйственным кредитным потребительским кооперативом средств, привлекаемых в форме займов от членов сельскохозяйственного кредитного потребительского кооператива или ассоциированных членов сельскохозяйственного кредитного потребительского кооператива, если:
указанные плата, проценты выплачиваются в пределах сумм, рассчитанных исходя из действующей ставки рефинансирования Центрального банка Российской Федерации, увеличенной на пять процентных пунктов, в течение периода, за который начислены указанные плата, проценты;
проценты, исходя из которых рассчитана сумма платы за использование денежных средств членов кредитного потребительского кооператива (пайщиков), проценты за использование сельскохозяйственным кредитным потребительским кооперативом средств, привлекаемых в форме займов от членов сельскохозяйственного кредитного потребительского кооператива или ассоциированных членов сельскохозяйственного кредитного потребительского кооператива, которые на дату заключения договора либо продления договора были установлены в размере, не превышающем действующую ставку рефинансирования Центрального банка Российской Федерации, увеличенную на пять процентных пунктов, при условии, что в течение периода начисления процентов размер процентов по договору не повышался и с момента, когда процентная ставка по договору превысила ставку рефинансирования Центрального банка Российской Федерации, увеличенную на пять процентных пунктов, прошло не более трех лет; (п. 27.1 введен Федеральным законом от 27.07.2010 N 207-ФЗ)
28) доходы, не превышающие 4000 рублей, полученные по каждому из следующих оснований за налоговый период: (в ред. Федерального закона от 30.06.2005 N 71-ФЗ)
стоимость подарков, полученных налогоплательщиками от организаций или индивидуальных предпринимателей; (в ред. Федерального закона от 01.07.2005 N 78-ФЗ)
стоимость призов в денежной и натуральной формах, полученных налогоплательщиками на конкурсах и соревнованиях, проводимых в соответствии с решениями Правительства Российской Федерации, законодательных (представительных) органов государственной власти или представительных органов местного самоуправления;
суммы материальной помощи, оказываемой работодателями своим работникам, а также бывшим своим работникам, уволившимся в связи с выходом на пенсию по инвалидности или по возрасту;
возмещение (оплата) работодателями своим работникам, их супругам, родителям и детям, бывшим своим работникам (пенсионерам по возрасту), а также инвалидам стоимости приобретенных ими (для них) медикаментов, назначенных им лечащим врачом. Освобождение от налогообложения предоставляется при представлении документов, подтверждающих фактические расходы на приобретение этих медикаментов; (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
стоимость любых выигрышей и призов, получаемых в проводимых конкурсах, играх и других мероприятиях в целях рекламы товаров (работ, услуг);
суммы материальной помощи, оказываемой инвалидам общественными организациями инвалидов; (абзац введен Федеральным законом от 20.08.2004 N 103-ФЗ)
29) доходы солдат, матросов, сержантов и старшин, проходящих военную службу по призыву, а также лиц, призванных на военные сборы, в виде денежного довольствия, суточных и других сумм, получаемых по месту службы, либо по месту прохождения военных сборов; (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
Положения пункта 30 статьи 217 (в редакции Федерального закона от 21.07.2005 N 93-ФЗ) распространяются на правоотношения, возникшие в связи с проведением выборов и референдумов, назначенных после дня вступления в силу Федерального закона от 21.07.2005 N 93-ФЗ. Положения пункта 30 статьи 217 (в редакции Федерального закона от 21.07.2005 N 93-ФЗ) не распространяются на правоотношения, возникающие в связи с проведением выборов депутатов Государственной Думы Федерального Собрания Российской Федерации четвертого созыва. Соответствующие правоотношения, возникающие в связи с проведением выборов депутатов Государственной Думы Федерального Собрания Российской Федерации четвертого созыва, регулируются нормами Налогового кодекса Российской Федерации в редакции, действовавшей до дня вступления в силу изменений, внесенных Федеральным законом от 21.07.2005 N 93-ФЗ, т.е. до 1 января 2006 года.
30) суммы, выплачиваемые физическим лицам избирательными комиссиями, комиссиями референдума, а также из средств избирательных фондов кандидатов на должность Президента Российской Федерации, кандидатов в депутаты законодательного (представительного) органа государственной власти
субъекта Российской Федерации, кандидатов на должность в ином государственном органе субъекта Российской Федерации, предусмотренном конституцией, уставом субъекта Российской Федерации и избираемом непосредственно гражданами, кандидатов в депутаты представительного органа муниципального образования, кандидатов на должность главы муниципального образования, на иную должность, предусмотренную уставом муниципального образования и замещаемую посредством прямых выборов, избирательных фондов избирательных объединений, избирательных фондов региональных отделений политических партий, не являющихся избирательными объединениями, из средств фондов референдума инициативной группы по проведению референдума Российской Федерации, референдума субъекта Российской Федерации, местного референдума, инициативной агитационной группы референдума Российской Федерации, иных групп участников референдума субъекта Российской Федерации, местного референдума за выполнение этими лицами работ, непосредственно связанных с проведением избирательных кампаний, кампаний референдума; (п. 30 в ред. Федерального закона от 21.07.2005 N 93-ФЗ)
31) выплаты, производимые профсоюзными комитетами (в том числе материальная помощь) членам профсоюзов за счет членских взносов, за исключением вознаграждений и иных выплат за выполнение трудовых обязанностей, а также выплаты, производимые молодежными и детскими организациями своим членам за счет членских взносов на покрытие расходов, связанных с проведением культурно-массовых, физкультурных и спортивных мероприятий; (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
32) выигрыши по облигациям государственных займов Российской Федерации и суммы, получаемые в погашение указанных облигаций; (п. 32 введен Федеральным законом от 30.05.2001 N 71-ФЗ)
33) помощь (в денежной и натуральной формах), а также подарки, которые получены ветеранами Великой Отечественной войны, инвалидами Великой Отечественной войны, вдовами военнослужащих, погибших в период войны с Финляндией, Великой Отечественной войны, войны с Японией, вдовами умерших инвалидов Великой Отечественной войны и бывшими узниками нацистских концлагерей, тюрем и гетто, а также бывшими несовершеннолетними узниками концлагерей, гетто и других мест принудительного содержания, созданных фашистами и их союзниками в период Второй мировой войны, в части, не превышающей 10 000 рублей за налоговый период; (п. 33 введен Федеральным законом от 30.06.2005 N 71-ФЗ)
Федеральным законом от 29.11.2012 N 205-ФЗ пункт 34 статьи 217 изложен в новой редакции, действие которого распространяется на правоотношения, возникшие с 1 января 2009 года. См. текст пункта 34 в редакции указанного Закона.
34) средства материнского (семейного) капитала, направляемые для обеспечения реализации дополнительных мер государственной поддержки семей, имеющих детей; (п. 34 введен Федеральным законом от 05.12.2006 N 208-ФЗ)
Положения пунктов 35 и 36 статьи 217 распространяются на правоотношения, возникшие с 1 января 2005 года, но не применяются в отношении налогоплательщиков, которые с сумм средств на приобретение и (или) строительство жилого помещения, предоставленных за счет средств федерального бюджета, бюджетов субъектов Российской Федерации и местных бюджетов, до 1 января 2008 года уплатили налог и получили имущественный налоговый вычет, установленный подпунктом 2 пункта 1 статьи 220 данного документа (Федеральный закон от 29.11.2007 N 284-ФЗ).
35) суммы, получаемые налогоплательщиками за счет средств бюджетов бюджетной системы Российской Федерации на возмещение затрат (части затрат) на уплату процентов по займам (кредитао( � (п. 35 введен Федеральным законом от 24.07.2007 N 216-ФЗ)
36) суммы выплат на приобретение и (или) строительство жилого помещения, предоставленные за счет средств федерального бюджета, бюджетов субъектов Российской Федерации и местных бюджетов; (п. 36 введен Федеральным законом от 29.11.2007 N 284-ФЗ)
37) в виде сумм дохода от инвестирования, использованных для приобретения (строительства) жилых
помещений участниками накопительно-ипотечной системы жилищного обеспечения военнослужащих в соответствии с Федеральным законом от 20 августа 2004 года N 117-ФЗ "О накопительно-ипотечной системе жилищного обеспечения военнослужащих"; (п. 37 введен Федеральным законом от 04.12.2007 N 324-ФЗ)
37.1) суммы частичной оплаты за счет средств федерального бюджета стоимости нового автотранспортного средства в рамках эксперимента по стимулированию приобретения новых автотранспортных средств взамен вышедших из эксплуатации и сдаваемых на утилизацию; (п. 37.1 введен Федеральным законом от 05.04.2010 N 41-ФЗ)
37.2) единовременные компенсационные выплаты медицинским работникам в возрасте до 35 лет, прибывшим в 2011 - 2012 годах после окончания образовательного учреждения высшего профессионального образования на работу в сельский населенный пункт или переехавшим на работу в сельский населенный пункт из другого населенного пункта и заключившим с уполномоченным органом исполнительной власти субъекта Российской Федерации договор, предусмотренный статьей 51 Федерального закона "Об обязательном медицинском страховании в Российской Федерации"; (п. 37.2 введен Федеральным законом от 28.11.2011 N 338-ФЗ)
38) взносы на софинансирование формирования пенсионных накоплений, направляемые для обеспечения реализации государственной поддержки формирования пенсионных накоплений в соответствии с Федеральным законом "О дополнительных страховых взносах на накопительную часть трудовой пенсии и государственной поддержке формирования пенсионных накоплений"; (п. 38 введен Федеральным законом от 30.04.2008 N 55-ФЗ)
39) взносы работодателя, уплачиваемые в соответствии с Федеральным законом "О дополнительных страховых взносах на накопительную часть трудовой пенсии и государственной поддержке формирования пенсионных накоплений", в сумме уплаченных взносов, но не более 12 000 рублей в год в расчете на каждого работника, в пользу которого уплачивались взносы работодателем; (п. 39 введен Федеральным законом от 30.04.2008 N 55-ФЗ)
Пункт 40 статьи 217 в соответствии с Федеральным законом от 22.07.2008 N 158-ФЗ применялся до 1 января 2012 года. Федеральным законом от 21.11.2011 N 330-ФЗ данное изменение признано утратившим силу с 1 января 2012 года.
40) суммы, выплачиваемые организациями (индивидуальными предпринимателями) своим работникам на возмещение затрат по уплате процентов по займам (кредитам) на приобретение и (или) строительство жилого помещения, включаемые в состав расходов, учитываемых при определении налоговой базы по налогу на прибыль организаций; (п. 40 введен Федеральным законом от 22.07.2008 N 158-ФЗ (ред. 21.11.2011))
Федеральным законом от 29.11.2012 N 205-ФЗ пункт 41 статьи 217 изложен в новой редакции, действие которого распространяется на правоотношения, возникшие с 1 января 2009 года. См. текст пункта 41 в редакции указанного Закона.
41) доходы в виде жилого помещения, предоставленного в собственность бесплатно на основании решения федерального органа исполнительной власти в случаях, предусмотренных Федеральным законом от 27 мая 1998 года N 76-ФЗ "О статусе военнослужащих"; (п. 41 введен Федеральным законом от 01.12.2008 N 225-ФЗ)
42) средства, получаемые родителями, законными представителями детей, посещающих образовательные организации, в виде компенсации части родительской платы за содержание ребенка в образовательных организациях, реализующих основную общеобразовательную программу дошкольного образования; (п. 42 введен Федеральным законом от 28.04.2009 N 67-ФЗ, в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
43) доходы, полученные работниками в натуральной форме в качестве оплаты труда от организаций - сельскохозяйственных товаропроизводителей, определяемых в соответствии с пунктом 2 статьи 346.2 настоящего Кодекса, крестьянских (фермерских) хозяйств в виде сельскохозяйственной продукции их
собственного производства и (или) работ (услуг), выполненных (оказанных) такими организациями и крестьянскими (фермерскими) хозяйствами в интересах работника, имущественных прав, переданных указанными организациями и крестьянскими (фермерскими) хозяйствами работнику.
Предусмотренное настоящим пунктом освобождение от налогообложения предоставляется за каждый фактически отработанный полный месяц в течение срока действия трудового договора (контракта) в календарном году при одновременном соблюдении следующих условий:
общая сумма указанного в абзаце первом настоящего пункта дохода, полученного работником в соответствующем месяце, не превышает 4 300 рублей;
общая сумма указанного в абзаце первом настоящего пункта дохода, полученного работником в соответствующем месяце, не превышает величину заработной платы за этот месяц, которая может быть выплачена в не денежной форме в соответствии с трудовым законодательством;
доход от реализации товаров (работ, услуг) указанных в абзаце первом настоящего пункта организаций и крестьянских (фермерских) хозяйств за предыдущий календарный год не превышает 100 миллионов рублей.
Если при соблюдении установленных настоящим пунктом ограничений общая сумма указанного в абзаце первом настоящего пункта дохода, полученного работником в соответствующем месяце, составляет менее 4 300 рублей, разница между этой суммой и фактически полученной суммой указанного в абзаце первом настоящего пункта дохода учитывается при расчете предельной суммы дохода, установленной абзацем третьим настоящего пункта, в последующих месяцах календарного года; (п. 43 введен Федеральным законом от 03.06.2009 N 117-ФЗ)
44) доходы в натуральной форме в виде обеспечения питанием работников, привлекаемых для проведения сезонных полевых работ; (п. 44 введен Федеральным законом от 03.06.2009 N 117-ФЗ)
45) доходы в денежной или натуральной форме в виде оплаты стоимости проезда к месту обучения и обратно лицам, не достигшим 18 лет, обучающимся в российских дошкольных и общеобразовательных учреждениях, имеющих соответствующую лицензию; (п. 45 введен Федеральным законом от 03.06.2009 N 117-ФЗ)
46) доходы в натуральной форме, полученные налогоплательщиками, пострадавшими от террористических актов на территории Российской Федерации, стихийных бедствий или от других чрезвычайных обстоятельств, в виде оказанных в их интересах услуг по обучению налогоплательщиков по основным и дополнительным общеобразовательным программам, содержанию налогоплательщиков в российских образовательных учреждениях, имеющих соответствующую лицензию, либо в иностранных образовательных учреждениях, имеющих соответствующий статус, в период указанного обучения, по профессиональной подготовке и переподготовке в указанных образовательных учреждениях, а также в виде оказанных в их интересах услуг по лечению и медицинскому обслуживанию и услуг санаторно-курортных организаций; (п. 46 введен Федеральным законом от 03.06.2009 N 117-ФЗ)
О распространении действия пункта 47 статьи 217 на правоотношения по оказанию услуг по предоставлению бесплатного эфирного времени и (или) бесплатной печатной площади, возникшие в период с 1 января 2006 года до 1 августа 2009 года, см. части 2 и 3 статьи 2 Федерального закона от 17.07.2009 N 161-ФЗ.
47) доходы, полученные налогоплательщиками в виде стоимости эфирного времени и (или) печатной площади, предоставленных им безвозмездно в соответствии с законодательством Российской Федерации о выборах и референдумах; (п. 47 введен Федеральным законом от 17.07.2009 N 161-ФЗ)
48) суммы пенсионных накоплений, учтенных в специальной части индивидуального лицевого счета и (или) на пенсионном счете накопительной части трудовой пенсии в негосударственном пенсионном фонде, выплачиваемые правопреемникам умершего застрахованного лица;
(п. 48 в ред. Федерального закона от 21.11.2011 N 330-ФЗ)
48.1) доходы заемщика (правопреемника заемщика) в виде суммы задолженности по кредитному договору, начисленным процентам и признанным судом штрафным санкциям, пеням, погашаемой кредитором-выгодоприобретателем за счет страхового возмещения по заключенным заемщиком договорам страхования на случай смерти или наступления инвалидности заемщика, а также по заключенным заемщиком договорам страхования имущества, являющегося обеспечением обязательств заемщика (залогом), в пределах суммы задолженности заемщика по заемным (кредитным) средствам, начисленным процентам и признанным судом штрафным санкциям, пеням; (п. 48.1 введен Федеральным законом от 27.07.2010 N 229-ФЗ)
Положения пункта 49 статьи 217 применяются до 1 января 2017 года (пункт 6 статьи 12 Федерального закона от 30.07.2010 N 242-ФЗ).
49) доходы в денежной и натуральной формах, полученные спортсменами и членами спортивных команд, являющимися участниками XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, в связи с проведением XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи. Документом, подтверждающим освобождение указанных доходов от налогообложения, является олимпийское удостоверение личности и аккредитации или паралимпийское удостоверение личности и аккредитации; (п. 49 введен Федеральным законом от 30.07.2010 N 242-ФЗ)
Положения пункта 50 статьи 217 применяются до 1 января 2017 года (пункт 6 статьи 12 Федерального закона от 30.07.2010 N 242-ФЗ).
50) доходы в денежной и натуральной формах, полученные в период организации и период проведения XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, установленные статьей 2 Федерального закона от 1 декабря 2007 года N 310-ФЗ "Об организации и о проведении XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, развитии города Сочи как горноклиматического курорта и внесении изменений в отдельные законодательные акты Российской Федерации", физическими лицами, заключившими трудовой договор с маркетинговым партнером Международного олимпийского комитета на выполнение работ, связанных с организацией и проведением XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, и являющимися временным персоналом XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи в соответствии со статьей 10.1 указанного Федерального закона, от организаций, являющихся организаторами XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи или маркетинговыми партнерами Международного олимпийского комитета в соответствии со статьями 3 и 3.1 указанного Федерального закона. Основаниями для освобождения таких доходов от налогообложения являются:
для доходов, полученных в период организации XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, установленный частью 1 статьи 2 указанного Федерального закона, - осуществление деятельности на основании трудового договора на выполнение работ, связанных с организацией и проведением XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, заключенного с маркетинговым партнером Международного олимпийского комитета, и договора, который заключен между автономной некоммерческой организацией "Организационный комитет XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в г. Сочи" и маркетинговым партнером Международного олимпийского комитета, связан с организацией и проведением XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи и неотъемлемой частью которого является утвержденный список соответствующих граждан, или на основании списков временного персонала официальных вещательных компаний, представленных иностранным организатором XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи в соответствии со статьей 3 указанного Федерального закона автономной некоммерческой организации "Организационный комитет XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в г. Сочи";
для доходов, полученных в период проведения XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, установленный частью 2 статьи 2 указанного Федерального закона, - олимпийское удостоверение личности и аккредитации или паралимпийское удостоверение личности и
аккредитации; (п. 50 введен Федеральным законом от 30.07.2010 N 242-ФЗ)
Положения пункта 51 статьи 217 применяются до 1 января 2017 года (пункт 6 статьи 12 Федерального закона от 30.07.2010 N 242-ФЗ).
51) доходы в натуральной форме в виде оплаты расходов на оформление и выдачу виз, приглашений и иных аналогичных документов, стоимости проезда, проживания, питания, обучения, услуг связи, форменной одежды и вещевого имущества, транспортного обеспечения, лингвистического сопровождения, сувенирных изделий, содержащих символику XXII Олимпийских зимних игр и (или) XI Паралимпийских зимних игр 2014 года в городе Сочи, полученные от автономной некоммерческой организации "Организационный комитет XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в г. Сочи" или администрации города Сочи в период организации и период проведения XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, установленные статьей 2 Федерального закона от 1 декабря 2007 года N 310-ФЗ "Об организации и о проведении XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, развитии города Сочи как горноклиматического курорта и внесении изменений в отдельные законодательные акты Российской Федерации":
представителями Международного олимпийского комитета;
представителями Международного паралимпийского комитета;
представителями национальных олимпийских комитетов;
представителями национальных паралимпийских комитетов;
представителями международных спортивных федераций;
представителями национальных спортивных федераций;
физическими лицами, получившими олимпийское удостоверение личности и аккредитации или паралимпийское удостоверение личности и аккредитации;
физическими лицами, привлекаемыми автономной некоммерческой организацией "Организационный комитет XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в г. Сочи" или администрацией города Сочи в качестве волонтеров для участия в организации и (или) проведении XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи;
физическими лицами, заключившими трудовой договор с автономной некоммерческой организацией "Организационный комитет XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в г. Сочи".
К доходам указанных лиц, не подлежащим налогообложению, относятся также суммы страховых премий (страховых взносов) по всем видам страхования, если эти суммы внесены автономной некоммерческой организацией "Организационный комитет XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в г. Сочи" по договорам страхования в пользу указанных лиц, в том числе суммы страховых премий (страховых взносов) по видам страхования, установленным соглашением, заключенным Международным олимпийским комитетом с Олимпийским комитетом России и городом Сочи, на проведение XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи и суммы страховых выплат, полученные указанными лицами на основании данных условий; (п. 51 введен Федеральным законом от 30.07.2010 N 242-ФЗ)
52) доходы в виде имущества (в том числе денежных средств), переданного на формирование или пополнение целевого капитала некоммерческой организации и полученного налогоплательщиком-жертвователем в случае расформирования целевого капитала некоммерческой организации, отмены пожертвования или в ином случае, если возврат имущества, переданного на формирование или пополнение целевого капитала некоммерческой организации, предусмотрен договором пожертвования и (или) Федеральным законом от 30 декабря 2006 года N 275-ФЗ "О порядке формирования
и использования целевого капитала некоммерческих организаций".
При возврате жертвователю денежного эквивалента недвижимого имущества и (или) ценных бумаг, переданных на пополнение целевого капитала некоммерческой организации в порядке, установленном Федеральным законом от 30 декабря 2006 года N 275-ФЗ "О порядке формирования и использования целевого капитала некоммерческих организаций", от налогообложения освобождается доход жертвователя в размере документально подтвержденных расходов на приобретение, хранение или содержание такого имущества, понесенных жертвователем на дату передачи такого имущества некоммерческой организации - собственнику целевого капитала на пополнение целевого капитала некоммерческой организации.
В случае, если на дату передачи недвижимого имущества некоммерческой организации на пополнение ее целевого капитала в порядке, установленном Федеральным законом от 30 декабря 2006 года N 275-ФЗ "О порядке формирования и использования целевого капитала некоммерческих организаций", такое имущество находилось в собственности налогоплательщика-жертвователя три и более года, при возврате денежного эквивалента такого имущества от налогообложения освобождается полученный жертвователем доход в полном объеме; (п. 52 введен Федеральным законом от 21.11.2011 N 328-ФЗ)
Положения пункта 53 статьи 217 применяются с 1 июля 2012 года.
53) единовременная выплата, осуществляемая в порядке, установленном Федеральным законом "О порядке финансирования выплат за счет средств пенсионных накоплений"; (п. 53 введен Федеральным законом от 30.11.2011 N 359-ФЗ)
Положения пункта 54 статьи 217 применяются с 1 июля 2012 года.
54) срочная пенсионная выплата, осуществляемая в порядке, установленном Федеральным законом "О порядке финансирования выплат за счет средств пенсионных накоплений". (п. 54 введен Федеральным законом от 30.11.2011 N 359-ФЗ)
Статья 218. Стандартные налоговые вычеты
1. При определении размера налоговой базы в соответствии с пунктом 3 статьи 210 настоящего Кодекса налогоплательщик имеет право на получение следующих стандартных налоговых вычетов: (в ред. Федерального закона от 24.07.2007 N 216-ФЗ)
1) в размере 3000 рублей за каждый месяц налогового периода распространяется на следующие категории налогоплательщиков:
лиц, получивших или перенесших лучевую болезнь и другие заболевания, связанные с радиационным воздействием вследствие катастрофы на Чернобыльской АЭС либо с работами по ликвидации последствий катастрофы на Чернобыльской АЭС;
лиц, получивших инвалидность вследствие катастрофы на Чернобыльской АЭС из числа лиц, принимавших участие в ликвидации последствий катастрофы в пределах зоны отчуждения Чернобыльской АЭС или занятых в эксплуатации или на других работах на Чернобыльской АЭС (в том числе временно направленных или командированных), военнослужащих и военнообязанных, призванных на специальные сборы и привлеченных к выполнению работ, связанных с ликвидацией последствий катастрофы на Чернобыльской АЭС, независимо от места дислокации указанных лиц и выполняемых ими работ, а также лиц начальствующего и рядового состава органов внутренних дел, Государственной противопожарной службы, проходивших (проходящих) службу в зоне отчуждения, лиц, эвакуированных из зоны отчуждения Чернобыльской АЭС и переселенных из зоны отселения либо выехавших в добровольном порядке из указанных зон, лиц, отдавших костный мозг для спасения жизни людей, пострадавших вследствие катастрофы на Чернобыльской АЭС, независимо от времени, прошедшего со дня проведения операции по трансплантации костного мозга и времени развития у этих лиц в этой связи инвалидности; (в ред. Федерального закона от 25.07.2002 N 116-ФЗ)
лиц, принимавших в 1986 - 1987 годах участие в работах по ликвидации последствий катастрофы на Чернобыльской АЭС в пределах зоны отчуждения Чернобыльской АЭС или занятых в этот период на
работах, связанных с эвакуацией населения, материальных ценностей, сельскохозяйственных животных, и в эксплуатации или на других работах на Чернобыльской АЭС (в том числе временно направленных или командированных);
военнослужащих, граждан, уволенных с военной службы, а также военнообязанных, призванных на специальные сборы и привлеченных в этот период для выполнения работ, связанных с ликвидацией последствий катастрофы на Чернобыльской АЭС, включая взлетно-подъемный, инженерно-технический составы гражданской авиации, независимо от места дислокации и выполняемых ими работ; (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
лиц начальствующего и рядового состава органов внутренних дел, Государственной противопожарной службы, в том числе граждан, уволенных с военной службы, проходивших в 1986 - 1987 годах службу в зоне отчуждения Чернобыльской АЭС; (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 25.07.2002 N 116-ФЗ)
военнослужащих, граждан, уволенных с военной службы, а также военнообязанных, призванных на военные сборы и принимавших участие в 1988 - 1990 годах в работах по объекту "Укрытие"; (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
ставших инвалидами, получившими или перенесшими лучевую болезнь и другие заболевания вследствие аварии в 1957 году на производственном объединении "Маяк" и сбросов радиоактивных отходов в реку Теча, из числа лиц, принимавших (в том числе временно направленных или командированных) в 1957 - 1958 годах непосредственное участие в работах по ликвидации последствий аварии в 1957 году на производственном объединении "Маяк", а также занятых на работах по проведению защитных мероприятий и реабилитации радиоактивно загрязненных территорий вдоль реки Теча в 1949 - 1956 годах, лиц, принимавших (в том числе временно направленных или командированных) в 1959 - 1961 годах непосредственное участие в работах по ликвидации последствий аварии на производственном объединении "Маяк" в 1957 году, лиц, эвакуированных (переселенных), а также выехавших добровольно из населенных пунктов, подвергшихся радиоактивному загрязнению вследствие аварии в 1957 году на производственном объединении "Маяк" и сбросов радиоактивных отходов в реку Теча, включая детей, в том числе детей, которые в момент эвакуации (переселения) находились в состоянии внутриутробного развития, а также военнослужащих, вольнонаемный состав войсковых частей и специального контингента, которые были эвакуированы в 1957 году из зоны радиоактивного загрязнения (при этом к выехавшим добровольно гражданам относятся лица, выехавшие в период с 29 сентября 1957 года по 31 декабря 1958 года из населенных пунктов, подвергшихся радиоактивному загрязнению вследствие аварии в 1957 году на производственном объединении "Маяк", а также лица, выехавшие в период с 1949 по 1956 год включительно из населенных пунктов, подвергшихся радиоактивному загрязнению вследствие сбросов радиоактивных отходов в реку Теча), лиц, проживающих в населенных пунктах, подвергшихся радиоактивному загрязнению вследствие аварии в 1957 году на производственном объединении "Маяк" и сбросов радиоактивных отходов в реку Теча, где среднегодовая эффективная эквивалентная доза облучения составляла на 20 мая 1993 года свыше 1 мЗв (дополнительно по сравнению с уровнем естественного радиационного фона для данной местности), лиц, выехавших добровольно на новое место жительства из населенных пунктов, подвергшихся радиоактивному загрязнению вследствие аварии в 1957 году на производственном объединении "Маяк" и сбросов радиоактивных отходов в реку Теча, где среднегодовая эффективная эквивалентная доза облучения составляла на 20 мая 1993 года свыше 1 мЗв (дополнительно по сравнению с уровнем естественного радиационного фона для данной местности);
лиц, непосредственно участвовавших в испытаниях ядерного оружия в атмосфере и боевых радиоактивных веществ, учениях с применением такого оружия до 31 января 1963 года;
лиц, непосредственно участвовавших в подземных испытаниях ядерного оружия в условиях нештатных радиационных ситуаций и действия других поражающих факторов ядерного оружия;
лиц, непосредственно участвовавших в ликвидации радиационных аварий, происшедших на ядерных установках надводных и подводных кораблей и на других военных объектах и зарегистрированных в установленном порядке федеральным органом исполнительной власти, уполномоченным в области обороны; (в ред. Федерального закона от 29.06.2004 N 58-ФЗ)
лиц, непосредственно участвовавших в работах (в том числе военнослужащих) по сборке ядерных зарядов до 31 декабря 1961 года;
лиц, непосредственно участвовавших в подземных испытаниях ядерного оружия, проведении и обеспечении работ по сбору и захоронению радиоактивных веществ;
инвалидов Великой Отечественной войны;
инвалидов из числа военнослужащих, ставших инвалидами I, II и III групп вследствие ранения, контузии или увечья, полученных при защите СССР, Российской Федерации или при исполнении иных обязанностей военной службы, либо полученных вследствие заболевания, связанного с пребыванием на фронте, либо из числа бывших партизан, а также других категорий инвалидов, приравненных по пенсионному обеспечению к указанным категориям военнослужащих;
2) налоговый вычет в размере 500 рублей за каждый месяц налогового периода распространяется на следующие категории налогоплательщиков:
Героев Советского Союза и Героев Российской Федерации, а также лиц, награжденных орденом Славы трех степеней;
лиц вольнонаемного состава Советской Армии и Военно-Морского Флота СССР, органов внутренних дел СССР и государственной безопасности СССР, занимавших штатные должности в воинских частях, штабах и учреждениях, входивших в состав действующей армии в период Великой Отечественной войны, либо лиц, находившихся в этот период в городах, участие в обороне которых засчитывается этим лицам в выслугу лет для назначения пенсии на льготных условиях, установленных для военнослужащих частей действующей армии;
участников Великой Отечественной войны, боевых операций по защите СССР из числа военнослужащих, проходивших службу в воинских частях, штабах и учреждениях, входивших в состав армии, и бывших партизан; (абзац введен Федеральным законом от 29.12.2000 N 166-ФЗ)
лиц, находившихся в Ленинграде в период его блокады в годы Великой Отечественной войны с 8 сентября 1941 года по 27 января 1944 года независимо от срока пребывания;
бывших, в том числе несовершеннолетних, узников концлагерей, гетто и других мест принудительного содержания, созданных фашистской Германией и ее союзниками в период Второй мировой войны;
инвалидов с детства, а также инвалидов I и II групп;
лиц, получивших или перенесших лучевую болезнь и другие заболевания, связанные с радиационной нагрузкой, вызванные последствиями радиационных аварий на атомных объектах гражданского или военного назначения, а также в результате испытаний, учений и иных работ, связанных с любыми видами ядерных установок, включая ядерное оружие и космическую технику;
младший и средний медицинский персонал, врачей и других работников лечебных учреждений (за исключением лиц, чья профессиональная деятельность связана с работой с любыми видами источников ионизирующих излучений в условиях радиационной обстановки на их рабочем месте, соответствующей профилю проводимой работы), получивших сверхнормативные дозы радиационного облучения при оказании медицинской помощи и обслуживании в период с 26 апреля по 30 июня 1986 года, а также лиц, пострадавших в результате катастрофы на Чернобыльской АЭС и являющихся источником ионизирующих излучений;
лиц, отдавших костный мозг для спасения жизни людей;
рабочих и служащих, а также бывших военнослужащих и уволившихся со службы лиц начальствующего и рядового состава органов внутренних дел, Государственной противопожарной службы, сотрудников учреждений и органов уголовно-исполнительной системы, получивших профессиональные заболевания, связанные с радиационным воздействием на работах в зоне отчуждения Чернобыльской АЭС;
(в ред. Федерального закона от 25.07.2002 N 116-ФЗ)
лиц, принимавших (в том числе временно направленных или командированных) в 1957 - 1958 годах непосредственное участие в работах по ликвидации последствий аварии в 1957 году на производственном объединении "Маяк", а также занятых на работах по проведению защитных мероприятий и реабилитации радиоактивно загрязненных территорий вдоль реки Теча в 1949 - 1956 годах;
лиц, эвакуированных (переселенных), а также выехавших добровольно из населенных пунктов, подвергшихся радиоактивному загрязнению вследствие аварии в 1957 году на производственном объединении "Маяк" и сбросов радиоактивных отходов в реку Теча, включая детей, в том числе детей, которые в момент эвакуации (переселения) находились в состоянии внутриутробного развития, а также бывших военнослужащих, вольнонаемный состав войсковых частей и специального контингента, которые были эвакуированы в 1957 году из зоны радиоактивного загрязнения. При этом к выехавшим добровольно лицам относятся лица, выехавшие с 29 сентября 1957 года по 31 декабря 1958 года включительно из населенных пунктов, подвергшихся радиоактивному загрязнению вследствие аварии в 1957 году на производственном объединении "Маяк", а также выехавшие с 1949 по 1956 год включительно из населенных пунктов, подвергшихся радиоактивному загрязнению вследствие сбросов радиоактивных отходов в реку Теча;
лиц, эвакуированных (в том числе выехавших добровольно) в 1986 году из зоны отчуждения Чернобыльской АЭС, подвергшейся радиоактивному загрязнению вследствие катастрофы на Чернобыльской АЭС, или переселенных (переселяемых), в том числе выехавших добровольно, из зоны отселения в 1986 году и в последующие годы, включая детей, в том числе детей, которые в момент эвакуации находились в состоянии внутриутробного развития;
родителей и супругов военнослужащих, погибших вследствие ранения, контузии или увечья, полученных ими при защите СССР, Российской Федерации или при исполнении иных обязанностей военной службы, либо вследствие заболевания, связанного с пребыванием на фронте, а также родителей и супругов государственных служащих, погибших при исполнении служебных обязанностей. Указанный вычет предоставляется супругам погибших военнослужащих и государственных служащих, если они не вступили в повторный брак;
граждан, уволенных с военной службы или призывавшихся на военные сборы, выполнявших интернациональный долг в Республике Афганистан и других странах, в которых велись боевые действия, а также граждан, принимавших участие в соответствии с решениями органов государственной власти Российской Федерации в боевых действиях на территории Российской Федерации; (в ред. Федерального закона от 18.07.2006 N 119-ФЗ)
3) утратил силу с 1 января 2012 года. - Федеральный закон от 21.11.2011 N 330-ФЗ;
4) налоговый вычет за каждый месяц налогового периода распространяется на родителя, супруга (супругу) родителя, усыновителя, опекуна, попечителя, приемного родителя, супруга (супругу) приемного родителя, на обеспечении которых находится ребенок, в следующих размерах:
с 1 января по 31 декабря 2011 года включительно:
1 000 рублей - на первого ребенка;
1 000 рублей - на второго ребенка;
3 000 рублей - на третьего и каждого последующего ребенка;
3 000 рублей - на каждого ребенка в случае, если ребенок в возрасте до 18 лет является ребенком-инвалидом, или учащегося очной формы обучения, аспиранта, ординатора, интерна, студента в возрасте до 24 лет, если он является инвалидом I или II группы;
с 1 января 2012 года:
1 400 рублей - на первого ребенка;
1 400 рублей - на второго ребенка;
3 000 рублей - на третьего и каждого последующего ребенка;
3 000 рублей - на каждого ребенка в случае, если ребенок в возрасте до 18 лет является ребенком-инвалидом, или учащегося очной формы обучения, аспиранта, ординатора, интерна, студента в возрасте до 24 лет, если он является инвалидом I или II группы.
Налоговый вычет производится на каждого ребенка в возрасте до 18 лет, а также на каждого учащегося очной формы обучения, аспиранта, ординатора, интерна, студента, курсанта в возрасте до 24 лет.
Налоговый вычет предоставляется в двойном размере единственному родителю (приемному родителю), усыновителю, опекуну, попечителю. Предоставление указанного налогового вычета единственному родителю прекращается с месяца, следующего за месяцем вступления его в брак.
Налоговый вычет предоставляется родителям, супругу (супруге) родителя, усыновителям, опекунам, попечителям, приемным родителям, супругу (супруге) приемного родителя на основании их письменных заявлений и документов, подтверждающих право на данный налоговый вычет.
При этом физическим лицам, у которых ребенок (дети) находится (находятся) за пределами Российской Федерации, налоговый вычет предоставляется на основании документов, заверенных компетентными органами государства, в котором проживает (проживают) ребенок (дети).
Налоговый вычет может предоставляться в двойном размере одному из родителей (приемных родителей) по их выбору на основании заявления об отказе одного из родителей (приемных родителей) от получения налогового вычета.
Налоговый вычет действует до месяца, в котором доход налогоплательщика, исчисленный нарастающим итогом с начала налогового периода (в отношении которого предусмотрена налоговая ставка, установленная пунктом 1 статьи 224 настоящего Кодекса) налоговым агентом, предоставляющим данный стандартный налоговый вычет, превысил 280 000 рублей.
Начиная с месяца, в котором указанный доход превысил 280 000 рублей, налоговый вычет, предусмотренный настоящим подпунктом, не применяется.
Уменьшение налоговой базы производится с месяца рождения ребенка (детей), или с месяца, в котором произошло усыновление, установлена опека (попечительство), или с месяца вступления в силу договора о передаче ребенка (детей) на воспитание в семью и до конца того года, в котором ребенок (дети) достиг (достигли) возраста, указанного в абзаце двенадцатом настоящего подпункта, или истек срок действия либо досрочно расторгнут договор о передаче ребенка (детей) на воспитание в семью, или смерти ребенка (детей). Налоговый вычет предоставляется за период обучения ребенка (детей) в образовательном учреждении и (или) учебном заведении, включая академический отпуск, оформленный в установленном порядке в период обучения. (пп. 4 в ред. Федерального закона от 21.11.2011 N 330-ФЗ)
2. Налогоплательщикам, имеющим в соответствии с подпунктами 1 и 2 пункта 1 настоящей статьи право более чем на один стандартный налоговый вычет, предоставляется максимальный из соответствующих вычетов. (в ред. Федерального закона от 21.11.2011 N 330-ФЗ)
Стандартный налоговый вычет, установленный подпунктом 4 пункта 1 настоящей статьи, предоставляется независимо от предоставления стандартного налогового вычета, установленного подпунктами 1 и 2 пункта 1 настоящей статьи. (в ред. Федерального закона от 21.11.2011 N 330-ФЗ)
3. Установленные настоящей статьей стандартные налоговые вычеты предоставляются налогоплательщику одним из налоговых агентов, являющихся источником выплаты дохода, по выбору налогоплательщика на основании его письменного заявления и документов, подтверждающих право на такие налоговые вычеты.
(в ред. Федерального закона от 07.07.2003 N 105-ФЗ)
В случае начала работы налогоплательщика не с первого месяца налогового периода налоговые вычеты, предусмотренные подпунктом 4 пункта 1 настоящей статьи, предоставляются по этому месту работы с учетом дохода, полученного с начала налогового периода по другому месту работы, в котором налогоплательщику предоставлялись налоговые вычеты. Сумма полученного дохода подтверждается справкой о полученных налогоплательщиком доходах, выданной налоговым агентом в соответствии с пунктом 3 статьи 230 настоящего Кодекса. (абзац введен Федеральным законом от 29.12.2000 N 166-ФЗ, в ред. Федерального закона от 21.11.2011 N 330-ФЗ)
4. В случае, если в течение налогового периода стандартные налоговые вычеты налогоплательщику не предоставлялись или были предоставлены в меньшем размере, чем предусмотрено настоящей статьей, то по окончании налогового периода на основании налоговой декларации и документов, подтверждающих право на такие вычеты, налоговым органом производится перерасчет налоговой базы с учетом предоставления стандартных налоговых вычетов в размерах, предусмотренных настоящей статьей. (в ред. Федеральных законов от 27.12.2009 N 368-ФЗ, от 27.07.2010 N 229-ФЗ)
Статья 219. Социальные налоговые вычеты
1. При определении размера налоговой базы в соответствии с пунктом 3 статьи 210 настоящего Кодекса налогоплательщик имеет право на получение следующих социальных налоговых вычетов: (в ред. Федерального закона от 24.07.2007 N 216-ФЗ)
1) в сумме доходов, перечисляемых налогоплательщиком в виде пожертвований:
благотворительным организациям;
социально ориентированным некоммерческим организациям на осуществление ими деятельности, предусмотренной законодательством Российской Федерации о некоммерческих организациях;
некоммерческим организациям, осуществляющим деятельность в области науки, культуры, физической культуры и спорта (за исключением профессионального спорта), образования, просвещения, здравоохранения, защиты прав и свобод человека и гражданина, социальной и правовой поддержки и защиты граждан, содействия защите граждан от чрезвычайных ситуаций, охраны окружающей среды и защиты животных;
религиозным организациям на осуществление ими уставной деятельности;
некоммерческим организациям на формирование или пополнение целевого капитала, которые осуществляются в порядке, установленном Федеральным законом от 30 декабря 2006 года N 275-ФЗ "О порядке формирования и использования целевого капитала некоммерческих организаций".
Указанный в настоящем подпункте вычет предоставляется в размере фактически произведенных расходов, но не более 25 процентов суммы дохода, полученного в налоговом периоде и подлежащего налогообложению.
При возврате налогоплательщику пожертвования, в связи с перечислением которого им был применен социальный налоговый вычет в соответствии с настоящим подпунктом, в том числе в случае расформирования целевого капитала некоммерческой организации, отмены пожертвования или в ином случае, если возврат имущества, переданного на формирование или пополнение целевого капитала некоммерческой организации, предусмотрен договором пожертвования и (или) Федеральным законом от 30 декабря 2006 года N 275-ФЗ "О порядке формирования и использования целевого капитала некоммерческих организаций", налогоплательщик обязан включить в налоговую базу налогового периода, в котором имущество или его денежный эквивалент были фактически возвращены, сумму социального налогового вычета, предоставленного в связи с перечислением некоммерческой организации соответствующего пожертвования; (пп. 1 в ред. Федерального закона от 18.07.2011 N 235-ФЗ (ред. 21.11.2011))
2) в сумме, уплаченной налогоплательщиком в налоговом периоде за свое обучение в
образовательных учреждениях, - в размере фактически произведенных расходов на обучение с учетом ограничения, установленного пунктом 2 настоящей статьи, а также в сумме, уплаченной налогоплательщиком-родителем за обучение своих детей в возрасте до 24 лет, налогоплательщиком-опекуном (налогоплательщиком-попечителем) за обучение своих подопечных в возрасте до 18 лет по очной форме обучения в образовательных учреждениях, - в размере фактически произведенных расходов на это обучение, но не более 50 000 рублей на каждого ребенка в общей сумме на обоих родителей (опекуна или попечителя). (в ред. Федерального закона от 24.07.2007 N 216-ФЗ)
Право на получение указанного социального налогового вычета распространяется на налогоплательщиков, осуществлявших обязанности опекуна или попечителя над гражданами, бывшими их подопечными, после прекращения опеки или попечительства в случаях оплаты налогоплательщиками обучения указанных граждан в возрасте до 24 лет по очной форме обучения в образовательных учреждениях. (абзац введен Федеральным законом от 06.05.2003 N 51-ФЗ, в ред. Федерального закона от 24.07.2007 N 216-ФЗ)
Указанный социальный налоговый вычет предоставляется при наличии у образовательного учреждения соответствующей лицензии или иного документа, который подтверждает статус учебного заведения, а также представлении налогоплательщиком документов, подтверждающих его фактические расходы за обучение.
Социальный налоговый вычет предоставляется за период обучения указанных лиц в учебном заведении, включая академический отпуск, оформленный в установленном порядке в процессе обучения.
Социальный налоговый вычет не применяется в случае, если оплата расходов на обучение производится за счет средств материнского (семейного) капитала, направляемых для обеспечения реализации дополнительных мер государственной поддержки семей, имеющих детей; (абзац введен Федеральным законом от 05.12.2006 N 208-ФЗ)
Право на получение указанного социального налогового вычета распространяется также на налогоплательщика - брата (сестру) обучающегося в случаях оплаты налогоплательщиком обучения брата (сестры) в возрасте до 24 лет по очной форме обучения в образовательных учреждениях; (абзац введен Федеральным законом от 03.06.2009 N 120-ФЗ)
Положения подпункта 3 пункта 1 статьи 219 в их конституционно-правовом истолковании не могут служить основанием для отказа в предоставлении налогоплательщику социального налогового вычета в сумме, уплаченной им в налоговом периоде за услуги по лечению, предоставленные физическими лицами, имеющими лицензию на осуществление медицинской деятельности и занимающимися частной медицинской практикой (Определение Конституционного суда РФ от 14.12.2004 N 447-О).
3) в сумме, уплаченной налогоплательщиком в налоговом периоде за услуги по лечению, предоставленные ему медицинскими учреждениями Российской Федерации, а также уплаченной налогоплательщиком за услуги по лечению супруга (супруги), своих родителей и (или) своих детей в возрасте до 18 лет в медицинских учреждениях Российской Федерации (в соответствии с перечнем медицинских услуг, утверждаемым Правительством Российской Федерации), а также в размере стоимости медикаментов (в соответствии с перечнем лекарственных средств, утверждаемым Правительством Российской Федерации), назначенных им лечащим врачом, приобретаемых налогоплательщиками за счет собственных средств.
При применении социального налогового вычета, предусмотренного настоящим подпунктом, учитываются суммы страховых взносов, уплаченные налогоплательщиком в налоговом периоде по договорам добровольного личного страхования, а также по договорам добровольного страхования супруга (супруги), родителей и (или) своих детей в возрасте до 18 лет, заключенным им со страховыми организациями, имеющими лицензии на ведение соответствующего вида деятельности, предусматривающим оплату такими страховыми организациями исключительно услуг по лечению. (абзац введен Федеральным законом от 27.07.2006 N 144-ФЗ, в ред. Федерального закона от 24.07.2007 N 216-ФЗ)
Общая сумма социального налогового вычета, предусмотренного абзацами первым и вторым настоящего подпункта, принимается в сумме фактически произведенных расходов, но с учетом ограничения, установленного пунктом 2 настоящей статьи. (в ред. Федерального закона от 24.07.2007 N 216-ФЗ)
По дорогостоящим видам лечения в медицинских учреждениях Российской Федерации сумма налогового вычета принимается в размере фактически произведенных расходов. Перечень дорогостоящих видов лечения утверждается постановлением Правительства Российской Федерации.
Вычет сумм оплаты стоимости лечения и (или) уплаты страховых взносов предоставляется налогоплательщику, если лечение производится в медицинских учреждениях, имеющих соответствующие лицензии на осуществление медицинской деятельности, а также при представлении налогоплательщиком документов, подтверждающих его фактические расходы на лечение, приобретение медикаментов или на уплату страховых взносов. (в ред. Федерального закона от 27.07.2006 N 144-ФЗ)
Указанный социальный налоговый вычет предоставляется налогоплательщику, если оплата лечения и приобретенных медикаментов и (или) уплата страховых взносов не были произведены организацией за счет средств работодателей; (в ред. Федерального закона от 27.07.2006 N 144-ФЗ)
4) в сумме уплаченных налогоплательщиком в налоговом периоде пенсионных взносов по договору (договорам) негосударственного пенсионного обеспечения, заключенному (заключенным) налогоплательщиком с негосударственным пенсионным фондом в свою пользу и (или) в пользу супруга (в том числе в пользу вдовы, вдовца), родителей (в том числе усыновителей), детей-инвалидов (в том числе усыновленных, находящихся под опекой (попечительством), и (или) в сумме уплаченных налогоплательщиком в налоговом периоде страховых взносов по договору (договорам) добровольного пенсионного страхования, заключенному (заключенным) со страховой организацией в свою пользу и (или) в пользу супруга (в том числе вдовы, вдовца), родителей (в том числе усыновителей), детей-инвалидов (в том числе усыновленных, находящихся под опекой (попечительством), - в размере фактически произведенных расходов с учетом ограничения, установленного пунктом 2 настоящей статьи.
Указанный в настоящем подпункте социальный налоговый вычет предоставляется при представлении налогоплательщиком документов, подтверждающих его фактические расходы по негосударственному пенсионному обеспечению и (или) добровольному пенсионному страхованию; (пп. 4 введен Федеральным законом от 24.07.2007 N 216-ФЗ)
5) в сумме уплаченных налогоплательщиком в налоговом периоде дополнительных страховых взносов на накопительную часть трудовой пенсии в соответствии с Федеральным законом "О дополнительных страховых взносах на накопительную часть трудовой пенсии и государственной поддержке формирования пенсионных накоплений" - в размере фактически произведенных расходов с учетом ограничения, установленного пунктом 2 настоящей статьи.
Указанный в настоящем подпункте социальный налоговый вычет предоставляется при представлении налогоплательщиком документов, подтверждающих его фактические расходы по уплате дополнительных страховых взносов на накопительную часть трудовой пенсии в соответствии с Федеральным законом "О дополнительных страховых взносах на накопительную часть трудовой пенсии и государственной поддержке формирования пенсионных накоплений", либо при представлении налогоплательщиком справки налогового агента об уплаченных им суммах дополнительных страховых взносов на накопительную часть трудовой пенсии, удержанных и перечисленных налоговым агентом по поручению налогоплательщика, по форме, утвержденной федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов. (пп. 5 введен Федеральным законом от 30.04.2008 N 55-ФЗ)
2. Социальные налоговые вычеты, указанные в пункте 1 настоящей статьи, предоставляются при подаче налоговой декларации в налоговый орган налогоплательщиком по окончании налогового периода. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 24.07.2007 N 216-ФЗ, от 27.12.2009 N 368-ФЗ)
Социальный налоговый вычет, предусмотренный подпунктом 4 пункта 1 настоящей статьи, может
быть также предоставлен налогоплательщику до окончания налогового периода при его обращении к работодателю (далее в настоящем пункте - налоговый агент) при условии документального подтверждения расходов налогоплательщика в соответствии с подпунктом 4 пункта 1 настоящей статьи и при условии, что взносы по договору негосударственного пенсионного обеспечения и (или) добровольному пенсионному страхованию удерживались из выплат в пользу налогоплательщика и перечислялись в соответствующие фонды работодателем. (абзац введен Федеральным законом от 19.07.2009 N 202-ФЗ)
Социальные налоговые вычеты, указанные в подпунктах 2 - 5 пункта 1 настоящей статьи (за исключением расходов на обучение детей налогоплательщика, указанных в подпункте 2 пункта 1 настоящей статьи, и расходов на дорогостоящее лечение, указанных в подпункте 3 пункта 1 настоящей статьи), предоставляются в размере фактически произведенных расходов, но в совокупности не более 120 000 рублей в налоговом периоде. В случае наличия у налогоплательщика в одном налоговом периоде расходов на обучение, медицинское лечение, расходов по договору (договорам) негосударственного пенсионного обеспечения, по договору (договорам) добровольного пенсионного страхования и по уплате дополнительных страховых взносов на накопительную часть трудовой пенсии в соответствии с Федеральным законом "О дополнительных страховых взносах на накопительную часть трудовой пенсии и государственной поддержке формирования пенсионных накоплений" налогоплательщик самостоятельно, в том числе при обращении к налоговому агенту, выбирает, какие виды расходов и в каких суммах учитываются в пределах максимальной величины социального налогового вычета, указанной в настоящем пункте. (абзац введен Федеральным законом от 24.07.2007 N 216-ФЗ, в ред. Федеральных законов от 30.04.2008 N 55-ФЗ, от 19.07.2009 N 202-ФЗ)
Статья 220. Имущественные налоговые вычеты
1. При определении размера налоговой базы в соответствии с пунктом 3 статьи 210 настоящего Кодекса налогоплательщик имеет право на получение следующих имущественных налоговых вычетов: (в ред. Федерального закона от 24.07.2007 N 216-ФЗ)
1) в суммах, полученных налогоплательщиком в налоговом периоде от продажи жилых домов, квартир, комнат, включая приватизированные жилые помещения, дач, садовых домиков или земельных участков и долей в указанном имуществе, находившихся в собственности налогоплательщика менее трех лет, но не превышающих в целом 1 000 000 рублей, а также в суммах, полученных в налоговом периоде от продажи иного имущества, находившегося в собственности налогоплательщика менее трех лет, но не превышающих в целом 250 000 рублей. (в ред. Федеральных законов от 20.08.2004 N 112-ФЗ, от 27.07.2006 N 144-ФЗ, от 19.07.2009 N 202-ФЗ, от 27.12.2009 N 368-ФЗ)
Вместо использования права на получение имущественного налогового вычета, предусмотренного настоящим подпунктом, налогоплательщик вправе уменьшить сумму своих облагаемых налогом доходов на сумму фактически произведенных им и документально подтвержденных расходов, связанных с получением этих доходов, за исключением реализации налогоплательщиком принадлежащих ему ценных бумаг. При продаже доли (ее части) в уставном капитале организации, при уступке прав требования по договору участия в долевом строительстве (договору инвестирования долевого строительства или по другому договору, связанному с долевым строительством) налогоплательщик также вправе уменьшить сумму своих облагаемых налогом доходов на сумму фактически произведенных им и документально подтвержденных расходов, связанных с получением этих доходов. (в ред. Федеральных законов от 20.08.2004 N 112-ФЗ, от 24.07.2007 N 216-ФЗ)
Абзац утратил силу с 1 января 2007 года. - Федеральный закон от 06.06.2005 N 58-ФЗ.
Абзац исключен. - Федеральный закон от 30.05.2001 N 71-ФЗ.
Постановлением Конституционного Суда РФ от 13.03.2008 N 5-П положение абзаца третьего подпункта 1 пункта 1 статьи 220 признано не противоречащим Конституции РФ поскольку с учетом системной связи с абзацем первым подпункта 1 статьи 220 под долями следует понимать доли в праве общей собственности.
При реализации имущества, находящегося в общей долевой либо общей совместной собственности, соответствующий размер имущественного налогового вычета, исчисленного в соответствии с настоящим подпунктом, распределяется между совладельцами этого имущества пропорционально их доле либо по договоренности между ними (в случае реализации имущества, находящегося в общей совместной собственности).
Положения настоящего подпункта не распространяются на доходы, получаемые индивидуальными предпринимателями от продажи имущества в связи с осуществлением ими предпринимательской деятельности.
При реализации акций (долей, паев), полученных налогоплательщиком при реорганизации организаций, срок их нахождения в собственности налогоплательщика исчисляется с даты приобретения в собственность акций (долей, паев) реорганизуемых организаций. (абзац введен Федеральным законом от 06.06.2005 N 58-ФЗ)
При реализации имущества, полученного налогоплательщиком-жертвователем в случае расформирования целевого капитала некоммерческой организации, отмены пожертвования или в ином случае, если возврат имущества, переданного на пополнение целевого капитала некоммерческой организации, предусмотрен договором пожертвования и (или) Федеральным законом от 30 декабря 2006 года N 275-ФЗ "О порядке формирования и использования целевого капитала некоммерческих организаций", расходами налогоплательщика-жертвователя признаются документально подтвержденные расходы на приобретение, хранение или содержание такого имущества, понесенные жертвователем на дату передачи такого имущества некоммерческой организации - собственнику целевого капитала на пополнение целевого капитала некоммерческой организации. (абзац введен Федеральным законом от 21.11.2011 N 328-ФЗ)
Срок нахождения в собственности недвижимого имущества, полученного налогоплательщиком-жертвователем в случае расформирования целевого капитала некоммерческой организации, отмены пожертвования или в ином случае, если возврат такого имущества, переданного на пополнение целевого капитала некоммерческой организации, предусмотрен договором пожертвования и (или) Федеральным законом от 30 декабря 2006 года N 275-ФЗ "О порядке формирования и использования целевого капитала некоммерческих организаций", определяется с учетом срока нахождения такого имущества в собственности налогоплательщика-жертвователя до даты передачи такого имущества на пополнение целевого капитала некоммерческой организации в порядке, установленном Федеральным законом от 30 декабря 2006 года N 275-ФЗ "О порядке формирования и использования целевого капитала некоммерческих организаций"; (абзац введен Федеральным законом от 21.11.2011 N 328-ФЗ)
1.1) в размере выкупной стоимости земельного участка и (или) расположенного на нем иного объекта недвижимого имущества, полученной налогоплательщиком в денежной или натуральной форме, в случае изъятия указанного имущества для государственных или муниципальных нужд; (пп. 1.1 введен Федеральным законом от 27.12.2009 N 379-ФЗ)
2) в сумме фактически произведенных налогоплательщиком расходов: (в ред. Федерального закона от 19.07.2009 N 202-ФЗ)
Постановлением Конституционного Суда РФ от 01.03.2012 N 6-П абзац второй подпункта 2 пункта 1 статьи 220 признан не противоречащим Конституции РФ и выявлен конституционно-правовой смысл.
на новое строительство либо приобретение на территории Российской Федерации жилого дома, квартиры, комнаты или доли (долей) в них, земельных участков, предоставленных для индивидуального жилищного строительства, и земельных участков, на которых расположены приобретаемые жилые дома, или доли (долей) в них; (абзац введен Федеральным законом от 19.07.2009 N 202-ФЗ)
на погашение процентов по целевым займам (кредитам), полученным от российских организаций или индивидуальных предпринимателей и фактически израсходованным на новое строительство либо приобретение на территории Российской Федерации жилого дома, квартиры, комнаты или доли (долей) в них, земельных участков, предоставленных для индивидуального жилищного строительства, и земельных
участков, на которых расположены приобретаемые жилые дома, или доли (долей) в них; (абзац введен Федеральным законом от 19.07.2009 N 202-ФЗ)
на погашение процентов по кредитам, полученным от банков, находящихся на территории Российской Федерации, в целях рефинансирования (перекредитования) кредитов на новое строительство либо приобретение на территории Российской Федерации жилого дома, квартиры, комнаты или доли (долей) в них, земельных участков, предоставленных для индивидуального жилищного строительства, и земельных участков, на которых расположены приобретаемые жилые дома, или доли (долей) в них. (абзац введен Федеральным законом от 19.07.2009 N 202-ФЗ)
При приобретении земельных участков, предоставленных для индивидуального жилищного строительства, или доли (долей) в них имущественный налоговый вычет предоставляется после получения налогоплательщиком свидетельства о праве собственности на дом. (абзац введен Федеральным законом от 19.07.2009 N 202-ФЗ)
В фактические расходы на новое строительство либо приобретение жилого дома или доли (долей) в нем могут включаться:
расходы на разработку проектной и сметной документации; (в ред. Федерального закона от 18.07.2011 N 215-ФЗ)
расходы на приобретение строительных и отделочных материалов;
расходы на приобретение жилого дома, в том числе не оконченного строительством;
расходы, связанные с работами или услугами по строительству (достройке дома, не оконченного строительством) и отделке;
расходы на подключение к сетям электро-, водо-, газоснабжения и канализации или создание автономных источников электро-, водо-, газоснабжения и канализации.
В фактические расходы на приобретение квартиры, комнаты или доли (долей) в них могут включаться: (в ред. Федерального закона от 27.07.2006 N 144-ФЗ)
расходы на приобретение квартиры, комнаты, доли (долей) в них или прав на квартиру, комнату в строящемся доме; (в ред. Федерального закона от 27.07.2006 N 144-ФЗ)
расходы на приобретение отделочных материалов;
расходы на работы, связанные с отделкой квартиры, комнаты, доли (долей) в них, а также расходы на разработку проектной и сметной документации на проведение отделочных работ. (в ред. Федеральных законов от 19.07.2009 N 202-ФЗ, от 18.07.2011 N 215-ФЗ)
Принятие к вычету расходов на достройку и отделку приобретенного дома или отделку приобретенной квартиры, комнаты возможно в том случае, если в договоре, на основании которого осуществлено такое приобретение, указано приобретение незавершенных строительством жилого дома, квартиры, комнаты (прав на квартиру, комнату) без отделки или доли (долей) в них. (в ред. Федерального закона от 27.07.2006 N 144-ФЗ)
Общий размер имущественного налогового вычета, предусмотренного настоящим подпунктом, не может превышать 2 000 000 рублей без учета сумм, направленных на погашение процентов: (в ред. Федерального закона от 19.07.2009 N 202-ФЗ)
по целевым займам (кредитам), полученным от российских организаций или индивидуальных предпринимателей и фактически израсходованным на новое строительство либо приобретение на территории Российской Федерации жилого дома, квартиры, комнаты или доли (долей) в них, земельных участков, предоставленных для индивидуального жилищного строительства, и земельных участков, на которых расположены приобретаемые жилые дома, или доли (долей) в них;
(абзац введен Федеральным законом от 19.07.2009 N 202-ФЗ)
по кредитам, предоставленным банками, находящимися на территории Российской Федерации, в целях рефинансирования (перекредитования) займов (кредитов), полученных на новое строительство либо приобретение на территории Российской Федерации жилого дома, квартиры, комнаты или доли (долей) в них, земельных участков, предоставленных для индивидуального жилищного строительства, и земельных участков, на которых расположены приобретаемые жилые дома, или доли (долей) в них. (абзац введен Федеральным законом от 19.07.2009 N 202-ФЗ)
Для подтверждения права на имущественный налоговый вычет налогоплательщик представляет:
при строительстве или приобретении жилого дома (в том числе не оконченного строительством) или доли (долей) в нем - документы, подтверждающие право собственности на жилой дом или долю (доли) в нем;
при приобретении квартиры, комнаты, доли (долей) в них или прав на квартиру, комнату в строящемся доме - договор о приобретении квартиры, комнаты, доли (долей) в них или прав на квартиру, комнату в строящемся доме, акт о передаче квартиры, комнаты, доли (долей) в них налогоплательщику или документы, подтверждающие право собственности на квартиру, комнату или долю (доли) в них; (в ред. Федерального закона от 27.07.2006 N 144-ФЗ)
при приобретении земельных участков, предоставленных для индивидуального жилищного строительства, и земельных участков, на которых расположены приобретаемые жилые дома, или доли (долей) в них - документы, подтверждающие право собственности на земельный участок или долю (доли) в нем, и документы, подтверждающие право собственности на жилой дом или долю (доли) в нем. (абзац введен Федеральным законом от 19.07.2009 N 202-ФЗ)
Указанный имущественный налоговый вычет предоставляется налогоплательщику на основании письменного заявления налогоплательщика, а также платежных документов, оформленных в установленном порядке и подтверждающих факт уплаты денежных средств налогоплательщиком по произведенным расходам (квитанции к приходным ордерам, банковские выписки о перечислении денежных средств со счета покупателя на счет продавца, товарные и кассовые чеки, акты о закупке материалов у физических лиц с указанием в них адресных и паспортных данных продавца и другие документы).
Постановлением Конституционного Суда РФ от 13.03.2008 N 5-П положение абзаца восемнадцатого подпункта 2 пункта 1 статьи 220 признано не противоречащим Конституции РФ, поскольку содержащееся в нем положение по своему конституционно-правовому смыслу во взаимосвязи с другими положениями Налогового Кодекса и в общей системе правового регулирования предполагает право родителя, приобретшего за счет собственных средств квартиру в общую долевую собственность со своими несовершеннолетними детьми, на получение имущественного налогового вычета в соответствии с фактически произведенными расходами в пределах общего размера данного вычета, установленного законом.
При приобретении имущества в общую долевую либо общую совместную собственность размер имущественного налогового вычета, исчисленного в соответствии с настоящим подпунктом, распределяется между совладельцами в соответствии с их долей (долями) собственности либо с их письменным заявлением (в случае приобретения жилого дома, квартиры, комнаты в общую совместную собственность). (в ред. Федерального закона от 27.07.2006 N 144-ФЗ)
Имущественный налоговый вычет, предусмотренный настоящим подпунктом, не применяется в случаях, если оплата расходов на строительство или приобретение жилого дома, квартиры, комнаты или доли (долей) в них для налогоплательщика производится за счет средств работодателей или иных лиц, средств материнского (семейного) капитала, направляемых на обеспечение реализации дополнительных мер государственной поддержки семей, имеющих детей, за счет выплат, предоставленных из средств федерального бюджета, бюджетов субъектов Российской Федерации и местных бюджетов, а также в случаях, если сделка купли-продажи жилого дома, квартиры, комнаты или доли (долей) в них совершается между физическими лицами, являющимися взаимозависимыми в соответствии со статьей 105.1 настоящего Кодекса.
(в ред. Федеральных законов от 29.11.2007 N 284-ФЗ, от 18.07.2011 N 227-ФЗ)
Повторное предоставление налогоплательщику имущественного налогового вычета, предусмотренного настоящим подпунктом, не допускается.
Если в налоговом периоде имущественный налоговый вычет не может быть использован полностью, его остаток может быть перенесен на последующие налоговые периоды до полного его использования, если иное не предусмотрено настоящим подпунктом. (в ред. Федерального закона от 21.11.2011 N 330-ФЗ)
У налогоплательщиков, получающих пенсии в соответствии с законодательством Российской Федерации, в случае отсутствия у них доходов, облагаемых по налоговой ставке, установленной пунктом 1 статьи 224 настоящего Кодекса, остаток имущественного вычета может быть перенесен на предшествующие налоговые периоды, но не более трех. (абзац введен Федеральным законом от 21.11.2011 N 330-ФЗ) (пп. 2 в ред. Федерального закона от 20.08.2004 N 112-ФЗ)
2. Имущественные налоговые вычеты (за исключением имущественных налоговых вычетов по операциям с ценными бумагами) предоставляются при подаче налогоплательщиком налоговой декларации в налоговые органы по окончании налогового периода, если иное не предусмотрено настоящей статьей. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 30.05.2001 N 71-ФЗ, от 20.08.2004 N 112-ФЗ, от 27.12.2009 N 368-ФЗ)
Имущественный налоговый вычет при определении налоговой базы по операциям с ценными бумагами предоставляется в порядке, установленном статьей 214.1 настоящего Кодекса. (абзац введен Федеральным законом от 30.05.2001 N 71-ФЗ)
3. Имущественный налоговый вычет, предусмотренный подпунктом 2 пункта 1 настоящей статьи, может быть предоставлен налогоплательщику до окончания налогового периода при его обращении к работодателю (далее в настоящем пункте - налоговый агент) при условии подтверждения права налогоплательщика на имущественный налоговый вычет налоговым органом по форме, утверждаемой федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов.
Налогоплательщик имеет право на получение имущественного налогового вычета у одного налогового агента по своему выбору. Налоговый агент обязан предоставить имущественный налоговый вычет при получении от налогоплательщика подтверждения права на имущественный налоговый вычет, выданного налоговым органом.
Право на получение налогоплательщиком имущественного налогового вычета у налогового агента в соответствии с настоящим пунктом должно быть подтверждено налоговым органом в срок, не превышающий 30 календарных дней со дня подачи письменного заявления налогоплательщика, документов, подтверждающих право на получение имущественного налогового вычета, которые указаны в подпункте 2 пункта 1 настоящей статьи.
В случае, если по итогам налогового периода сумма дохода налогоплательщика, полученного у налогового агента, оказалась меньше суммы имущественного налогового вычета, определенной в соответствии с подпунктом 2 пункта 1 настоящей статьи, налогоплательщик имеет право на получение имущественного налогового вычета в порядке, который предусмотрен пунктом 2 настоящей статьи. (п. 3 введен Федеральным законом от 20.08.2004 N 112-ФЗ)
4. В случае, если после представления налогоплательщиком в установленном порядке заявления налоговому агенту о получении имущественного налогового вычета, предусмотренного подпунктом 2 пункта 1 настоящей статьи, налоговый агент неправомерно удержал налог без учета данного имущественного налогового вычета, сумма излишне удержанного после получения заявления налога подлежит возврату налогоплательщику в порядке, установленном статьей 231 настоящего Кодекса. (п. 4 введен Федеральным законом от 27.07.2010 N 229-ФЗ)
Перенос налогоплательщиками налога на доходы физических лиц убытков на будущее в соответствии со статьями 214.1 и 220.1 Налогового кодекса РФ осуществляется в отношении убытков, полученных начиная с налогового периода 2010 года (пункт 6 статьи 13 Федерального закона от 25.11.2009 N 281-ФЗ).
Статья 220.1. Налоговые вычеты при переносе на будущие периоды убытков от операций с ценными бумагами и операций с финансовыми инструментами срочных сделок
(введена Федеральным законом от 25.11.2009 N 281-ФЗ)
1. При определении размера налоговой базы в соответствии с пунктом 3 статьи 210 настоящего Кодекса налогоплательщик имеет право на получение налоговых вычетов при переносе на будущие периоды убытков от операций с ценными бумагами, обращающимися на организованном рынке ценных бумаг, и с финансовыми инструментами срочных сделок, обращающимися на организованном рынке.
Перенос на будущие периоды убытков от операций с ценными бумагами и операций с финансовыми инструментами срочных сделок осуществляется в соответствии с пунктом 16 статьи 214.1 настоящего Кодекса. (в ред. Федерального закона от 28.12.2010 N 395-ФЗ)
2. Налоговые вычеты при переносе на будущие периоды убытков от операций с ценными бумагами и операций с финансовыми инструментами срочных сделок предоставляются:
1) в размере сумм убытков, полученных от операций с ценными бумагами, обращающимися на организованном рынке ценных бумаг. Указанный налоговый вычет предоставляется в размере сумм убытков, фактически полученных налогоплательщиком от операций с ценными бумагами, обращающимися на организованном рынке ценных бумаг, в предыдущих налоговых периодах в пределах размера налоговой базы по таким операциям;
2) в размере сумм убытков, полученных от операций с финансовыми инструментами срочных сделок, обращающимися на организованном рынке. Указанный налоговый вычет предоставляется в размере сумм убытков, фактически полученных налогоплательщиком от операций с финансовыми инструментами срочных сделок, обращающимися на организованном рынке, в предыдущих налоговых периодах в пределах размера налоговой базы по таким операциям.
3. Размер налоговых вычетов, предусмотренных настоящей статьей, определяется исходя из сумм убытков, полученных налогоплательщиком в предыдущих налоговых периодах (в течение 10 лет считая с налогового периода, за который производится определение налоговой базы). При этом при определении размера налогового вычета в налоговом периоде, за который производится определение налоговой базы, суммы убытков, полученных налогоплательщиком в течение более чем одного налогового периода, учитываются в той очередности, в которой понесены соответствующие убытки.
Размер предусмотренных настоящей статьей налоговых вычетов, исчисленный в текущем налоговом периоде, не может превышать величину налоговой базы, определенную по соответствующим операциям в этом налоговом периоде. При этом суммы убытков налогоплательщика, не учтенные при определении размера налогового вычета, могут быть учтены при определении размера налогового вычета в следующих налоговых периодах с учетом положений настоящей статьи.
4. Для подтверждения права на налоговые вычеты при переносе на будущие периоды убытков от операций с ценными бумагами и операций с финансовыми инструментами срочных сделок налогоплательщик представляет документы, подтверждающие объем понесенного убытка в течение всего срока, когда он уменьшает налоговую базу текущего налогового периода на суммы ранее полученных убытков.
5. Налоговый вычет предоставляется налогоплательщику при представлении налоговой декларации в налоговые органы по окончании налогового периода. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Статья 220.2. Налоговые вычеты при переносе на будущие периоды убытков от участия в инвестиционном товариществе
(введена Федеральным законом от 28.11.2011 N 336-ФЗ)
1. При определении налоговой базы в соответствии с пунктом 3 статьи 210 настоящего Кодекса налогоплательщик имеет право на получение налоговых вычетов при переносе на будущие периоды убытков от участия в инвестиционном товариществе.
Перенос на будущие периоды убытков от участия в инвестиционном товариществе осуществляется в соответствии с пунктом 10 статьи 214.5 настоящего Кодекса.
2. Налоговые вычеты при переносе на будущие периоды убытков от участия в инвестиционном товариществе предоставляются:
в размере сумм убытков, полученных от операций инвестиционных товариществ, в которых участвует налогоплательщик, с ценными бумагами, обращающимися на организованном рынке ценных бумаг;
в размере сумм убытков, полученных от операций инвестиционных товариществ, в которых участвует налогоплательщик, с ценными бумагами, не обращающимися на организованном рынке ценных бумаг;
в размере сумм убытков, полученных от операций инвестиционных товариществ, в которых участвует налогоплательщик, с финансовыми инструментами срочных сделок, не обращающимися на организованном рынке ценных бумаг;
в размере сумм убытков, полученных от операций инвестиционных товариществ, в которых участвует налогоплательщик, с долями участия в уставном капитале организаций;
в размере сумм убытков, полученных от прочих операций инвестиционных товариществ, в которых участвует налогоплательщик.
Указанные налоговые вычеты предоставляются в размере сумм убытков, фактически полученных налогоплательщиком от соответствующих операций инвестиционного товарищества, в предыдущих налоговых периодах в пределах величины налоговой базы по таким операциям.
3. Размер налоговых вычетов, предусмотренных настоящей статьей, определяется исходя из сумм убытков, полученных налогоплательщиком в предыдущих налоговых периодах (в течение десяти лет считая с налогового периода, за который производится определение налоговой базы). При этом при определении размера налогового вычета в налоговом периоде, за который производится определение налоговой базы, суммы убытков, полученных налогоплательщиком в течение более чем одного налогового периода, учитываются в той очередности, в которой понесены соответствующие убытки.
Размер предусмотренных настоящей статьей налоговых вычетов, исчисленный в текущем налоговом периоде, не может превышать величину налоговой базы, определенную по соответствующим операциям в этом налоговом периоде. При этом суммы убытков налогоплательщика, не учтенные при определении размера налогового вычета, могут быть учтены при определении размера налогового вычета в следующих налоговых периодах с учетом положений настоящей статьи.
4. Для подтверждения права на налоговые вычеты при переносе на будущие периоды убытков от участия в инвестиционном товариществе налогоплательщик представляет документы, подтверждающие объем понесенного убытка в течение всего срока, когда он уменьшает налоговую базу текущего налогового периода на суммы ранее полученных убытков.
5. Налоговый вычет предоставляется налогоплательщику при представлении налоговой декларации в налоговые органы по окончании налогового периода.
Положения статьи 221 Налогового Кодекса РФ, в ее конституционно - правовом истолковании, не могут рассматриваться как исключающие возможность учета расходов на арендованный транспорт, используемый нотариусами для себя и для нанятых им работников в целях проезда к месту работы, при применении профессионального налогового вычета по налогу на доходы физических лиц (Определение Конституционного Суда РФ от 01.12.2009 N 1553-О-П).
Статья 221. Профессиональные налоговые вычеты
При исчислении налоговой базы в соответствии с пунктом 3 статьи 210 настоящего Кодекса право на получение профессиональных налоговых вычетов имеют следующие категории налогоплательщиков: (в ред. Федерального закона от 24.07.2007 N 216-ФЗ)
1) налогоплательщики, указанные в пункте 1 статьи 227 настоящего Кодекса, - в сумме фактически произведенных ими и документально подтвержденных расходов, непосредственно связанных с извлечением доходов.
При этом состав указанных расходов, принимаемых к вычету, определяется налогоплательщиком самостоятельно в порядке, аналогичном порядку определения расходов для целей налогообложения, установленному главой "Налог на прибыль организаций". (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 02.11.2004 N 127-ФЗ, от 28.12.2010 N 395-ФЗ)
Суммы налога на имущество физических лиц, уплаченного налогоплательщиками, указанными в настоящем подпункте, принимаются к вычету в том случае, если это имущество, являющееся объектом налогообложения в соответствии со статьями главы "Налог на имущество физических лиц" (за исключением жилых домов, квартир, дач и гаражей), непосредственно используется для осуществления предпринимательской деятельности.
Если налогоплательщики не в состоянии документально подтвердить свои расходы, связанные с деятельностью в качестве индивидуальных предпринимателей, профессиональный налоговый вычет производится в размере 20 процентов общей суммы доходов, полученной индивидуальным предпринимателем от предпринимательской деятельности. Настоящее положение не применяется в отношении физических лиц, осуществляющих предпринимательскую деятельность без образования юридического лица, но не зарегистрированных в качестве индивидуальных предпринимателей;
2) налогоплательщики, получающие доходы от выполнения работ (оказания услуг) по договорам гражданско-правового характера, - в сумме фактически произведенных ими и документально подтвержденных расходов, непосредственно связанных с выполнением этих работ (оказанием услуг);
3) налогоплательщики, получающие авторские вознаграждения или вознаграждения за создание, исполнение или иное использование произведений науки, литературы и искусства, вознаграждения авторам открытий, изобретений и промышленных образцов, в сумме фактически произведенных и документально подтвержденных расходов.
Если эти расходы не могут быть подтверждены документально, они принимаются к вычету в следующих размерах:
┌────────────────────────────────────────────────────┬────────────────────┐
│ │ Нормативы затрат │
│ │ (в процентах к │
│ │ сумме начисленного │
│ │ дохода) │
├────────────────────────────────────────────────────┼────────────────────┤
│ 1 │ 2 │
└────────────────────────────────────────────────────┴────────────────────┘
Создание литературных произведений, в том числе для
театра, кино, эстрады и цирка 20
Создание художественно-графических произведений,
фоторабот для печати, произведений архитектуры и
дизайна 30
Создание произведений скульптуры, монументально-
декоративной живописи, декоративно-прикладного и
оформительского искусства, станковой живописи,
театрально- и кинодекорационного искусства и
графики, выполненных в различной технике 40
Создание аудиовизуальных произведений (видео-, теле-
и кинофильмов) 30
Создание музыкальных произведений: музыкально-
сценических произведений (опер, балетов, музыкальных
комедий), симфонических, хоровых, камерных
произведений, произведений для духового оркестра,
оригинальной музыки для кино-, теле- и видеофильмов
и театральных постановок 40
других музыкальных произведений, в том числе
подготовленных к опубликованию 25
Исполнение произведений литературы и искусства 20
Создание научных трудов и разработок 20
Открытия, изобретения и создание промышленных
образцов (к сумме дохода, полученного за первые два
года использования) 30
───────────────────────────────────────────────────────────────────────────
В целях настоящей статьи к расходам налогоплательщика относятся также суммы налогов, предусмотренных законодательством о налогах и сборах для видов деятельности, указанных в настоящей статье (за исключением налога на доходы физических лиц), начисленные либо уплаченные им за налоговый период в установленном законодательством о налогах и сборах порядке, а также суммы страховых взносов на обязательное пенсионное страхование, страховых взносов на обязательное медицинское страхование, начисленные либо уплаченные им за соответствующий период в установленном законодательством Российской Федерации порядке. (в ред. Федерального закона от 28.12.2010 N 395-ФЗ)
При определении налоговой базы расходы, подтвержденные документально, не могут учитываться одновременно с расходами в пределах установленного норматива.
Налогоплательщики, указанные в настоящей статье, реализуют право на получение профессиональных налоговых вычетов путем подачи письменного заявления налоговому агенту.
При отсутствии налогового агента профессиональные налоговые вычеты предоставляются налогоплательщикам, указанным в настоящей статье, при подаче налоговой декларации по окончании налогового периода.
К указанным расходам налогоплательщика относится также государственная пошлина, которая уплачена в связи с его профессиональной деятельностью. (п. 3 в ред. Федерального закона от 27.12.2009 N 368-ФЗ)
Статья 222. Полномочия законодательных (представительных) органов субъектов Российской Федерации по установлению социальных и имущественных вычетов
В пределах размеров социальных налоговых вычетов, установленных статьей 219 настоящего Кодекса, и имущественных налоговых вычетов, установленных статьей 220 настоящего Кодекса, законодательные (представительные) органы субъектов Российской Федерации могут устанавливать иные размеры вычетов с учетом своих региональных особенностей.
Статья 223. Дата фактического получения дохода
1. В целях настоящей главы, если иное не предусмотрено пунктами 2 - 4 настоящей статьи, дата фактического получения дохода определяется как день:
(в ред. Федеральных законов от 05.04.2010 N 41-ФЗ, от 07.03.2011 N 23-ФЗ)
1) выплаты дохода, в том числе перечисления дохода на счета налогоплательщика в банках либо по его поручению на счета третьих лиц - при получении доходов в денежной форме;
2) передачи доходов в натуральной форме - при получении доходов в натуральной форме;
3) уплаты налогоплательщиком процентов по полученным заемным (кредитным) средствам, приобретения товаров (работ, услуг), приобретения ценных бумаг - при получении доходов в виде материальной выгоды. (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
2. При получении дохода в виде оплаты труда датой фактического получения налогоплательщиком такого дохода признается последний день месяца, за который ему был начислен доход за выполненные трудовые обязанности в соответствии с трудовым договором (контрактом). (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
В случае прекращения трудовых отношений до истечения календарного месяца датой фактического получения налогоплательщиком дохода в виде оплаты труда считается последний день работы, за который ему был начислен доход. (абзац введен Федеральным законом от 24.07.2007 N 216-ФЗ)
3. Суммы выплат, полученные на содействие самозанятости безработных граждан и стимулирование создания безработными гражданами, открывшими собственное дело, дополнительных рабочих мест для трудоустройства безработных граждан за счет средств бюджетов бюджетной системы Российской Федерации в соответствии с программами, утверждаемыми соответствующими органами государственной власти, учитываются в составе доходов в течение трех налоговых периодов с одновременным отражением соответствующих сумм в составе расходов в пределах фактически осуществленных расходов каждого налогового периода, предусмотренных условиями получения указанных сумм выплат.
В случае нарушения условий получения выплат, предусмотренных настоящим пунктом, суммы полученных выплат в полном объеме отражаются в составе доходов налогового периода, в котором допущено нарушение. Если по окончании третьего налогового периода сумма полученных выплат, указанных в абзаце первом настоящего пункта, превышает сумму расходов, учтенных в соответствии с настоящим пунктом, оставшиеся неучтенные суммы в полном объеме отражаются в составе доходов этого налогового периода. (п. 3 введен Федеральным законом от 05.04.2010 N 41-ФЗ)
4. Средства финансовой поддержки в виде субсидий, полученные в соответствии с Федеральным законом от 24 июля 2007 года N 209-ФЗ "О развитии малого и среднего предпринимательства в Российской Федерации" (далее - Федеральный закон "О развитии малого и среднего предпринимательства в Российской Федерации"), отражаются в составе доходов пропорционально расходам, фактически осуществленным за счет этого источника, но не более двух налоговых периодов с даты получения. Если по окончании второго налогового периода сумма полученных средств финансовой поддержки, указанных в настоящем пункте, превысит сумму признанных расходов, фактически осуществленных за счет этого источника, разница между указанными суммами в полном объеме отражается в составе доходов этого налогового периода. Данный порядок учета средств финансовой поддержки не распространяется на случаи приобретения за счет указанного источника амортизируемого имущества.
В случае приобретения за счет средств финансовой поддержки, указанных в настоящем пункте, амортизируемого имущества данные средства финансовой поддержки отражаются в составе доходов по мере признания расходов по приобретению амортизируемого имущества в порядке, установленном главой 25 настоящего Кодекса. (п. 4 введен Федеральным законом от 07.03.2011 N 23-ФЗ)
Статья 224. Налоговые ставки
1. Налоговая ставка устанавливается в размере 13 процентов, если иное не предусмотрено настоящей статьей.
2. Налоговая ставка устанавливается в размере 35 процентов в отношении следующих доходов:
абзац исключен. - Федеральный закон от 29.05.2002 N 57-ФЗ;
стоимости любых выигрышей и призов, получаемых в проводимых конкурсах, играх и других мероприятиях в целях рекламы товаров, работ и услуг, в части превышения размеров, указанных в пункте 28 статьи 217 настоящего Кодекса;
абзац утратил силу с 1 января 2008 года. - Федеральный закон от 24.07.2007 N 216-ФЗ;
процентных доходов по вкладам в банках в части превышения размеров, указанных в статье 214.2 настоящего Кодекса; (в ред. Федерального закона от 24.07.2007 N 216-ФЗ)
О применении абзаца шестого пункта 2 статьи 224 см. определение Конституционного Суда РФ от 05.07.2002 N 203-О.
суммы экономии на процентах при получении налогоплательщиками заемных (кредитных) средств в части превышения размеров, указанных в пункте 2 статьи 212 настоящего Кодекса; (в ред. Федеральных законов от 20.08.2004 N 112-ФЗ, от 24.07.2007 N 216-ФЗ)
в виде платы за использование денежных средств членов кредитного потребительского кооператива (пайщиков), а также процентов за использование сельскохозяйственным кредитным потребительским кооперативом средств, привлекаемых в форме займов от членов сельскохозяйственного кредитного потребительского кооператива или ассоциированных членов сельскохозяйственного кредитного потребительского кооператива, в части превышения размеров, указанных в статье 214.2.1 настоящего Кодекса. (абзац введен Федеральным законом от 27.07.2010 N 207-ФЗ)
Положения пункта 3 статьи 224 (в редакции Федерального закона от 19.05.2010 N 86-ФЗ) применяются с 1 июля 2010 года (пункт 4 статьи 9 Федерального закона от 19.05.2010 N 86-ФЗ).
3. Налоговая ставка устанавливается в размере 30 процентов в отношении всех доходов, получаемых физическими лицами, не являющимися налоговыми резидентами Российской Федерации, за исключением доходов, получаемых:
в виде дивидендов от долевого участия в деятельности российских организаций, в отношении которых налоговая ставка устанавливается в размере 15 процентов;
от осуществления трудовой деятельности, указанной в статье 227.1 настоящего Кодекса, в отношении которых налоговая ставка устанавливается в размере 13 процентов;
от осуществления трудовой деятельности в качестве высококвалифицированного специалиста в соответствии с Федеральным законом от 25 июля 2002 года N 115-ФЗ "О правовом положении иностранных граждан в Российской Федерации", в отношении которых налоговая ставка устанавливается в размере 13 процентов;
от осуществления трудовой деятельности участниками Государственной программы по оказанию содействия добровольному переселению в Российскую Федерацию соотечественников, проживающих за рубежом, а также членами их семей, совместно переселившимися на постоянное место жительства в Российскую Федерацию, в отношении которых налоговая ставка устанавливается в размере 13 процентов; (абзац введен Федеральным законом от 21.04.2011 N 77-ФЗ)
от исполнения трудовых обязанностей членами экипажей судов, плавающих под Государственным флагом Российской Федерации, в отношении которых налоговая ставка устанавливается в размере 13 процентов. (абзац введен Федеральным законом от 07.11.2011 N 305-ФЗ) (п. 3 в ред. Федерального закона от 19.05.2010 N 86-ФЗ)
4. Налоговая ставка устанавливается в размере 9 процентов в отношении доходов от долевого участия в деятельности организаций, полученных в виде дивидендов физическими лицами, являющимися налоговыми резидентами Российской Федерации. (п. 4 введен Федеральным законом от 06.08.2001 N 110-ФЗ, в ред. Федеральных законов от 29.07.2004 N 95-ФЗ, от 16.05.2007 N 76-ФЗ)
5. Налоговая ставка устанавливается в размере 9 процентов в отношении доходов в виде процентов по облигациям с ипотечным покрытием, эмитированным до 1 января 2007 года, а также по доходам учредителей доверительного управления ипотечным покрытием, полученным на основании приобретения ипотечных сертификатов участия, выданных управляющим ипотечным покрытием до 1 января 2007 года. (п. 5 введен Федеральным законом от 20.08.2004 N 112-ФЗ)
Статья 225. Порядок исчисления налога
1. Сумма налога при определении налоговой базы в соответствии с пунктом 3 статьи 210 настоящего Кодекса исчисляется как соответствующая налоговой ставке, установленной пунктом 1 статьи 224 настоящего Кодекса, процентная доля налоговой базы.
Сумма налога при определении налоговой базы в соответствии с пунктом 4 статьи 210 настоящего Кодекса исчисляется как соответствующая налоговой ставке процентная доля налоговой базы.
2. Общая сумма налога представляет собой сумму, полученную в результате сложения сумм налога, исчисленных в соответствии с пунктом 1 настоящей статьи.
3. Общая сумма налога исчисляется по итогам налогового периода применительно ко всем доходам налогоплательщика, дата получения которых относится к соответствующему налоговому периоду.
4. Сумма налога определяется в полных рублях. Сумма налога менее 50 копеек отбрасывается, а 50 копеек и более округляются до полного рубля.
Статья 226. Особенности исчисления налога налоговыми агентами. Порядок и сроки уплаты налога налоговыми агентами
1. Российские организации, индивидуальные предприниматели, нотариусы, занимающиеся частной практикой, адвокаты, учредившие адвокатские кабинеты, а также обособленные подразделения иностранных организаций в Российской Федерации, от которых или в результате отношений с которыми налогоплательщик получил доходы, указанные в пункте 2 настоящей статьи, обязаны исчислить, удержать у налогоплательщика и уплатить сумму налога, исчисленную в соответствии со статьей 224 настоящего Кодекса с учетом особенностей, предусмотренных настоящей статьей. Налог с доходов адвокатов исчисляется, удерживается и уплачивается коллегиями адвокатов, адвокатскими бюро и юридическими консультациями. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 31.12.2002 N 187-ФЗ, от 27.07.2006 N 137-ФЗ, от 24.07.2007 N 216-ФЗ)
Указанные в абзаце первом настоящего пункта лица именуются в настоящей главе налоговыми агентами. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
Положения пункта 2 статьи 226 (в редакции Федерального закона от 19.05.2010 N 86-ФЗ) применяются с 1 июля 2010 года (пункт 4 статьи 9 Федерального закона от 19.05.2010 N 86-ФЗ).
Положения пункта 2 статьи 226 (в редакции Федерального закона от 28.12.2010 N 395-ФЗ) применяются с 1 января 2011 года.
2. Исчисление сумм и уплата налога в соответствии с настоящей статьей производятся в отношении всех доходов налогоплательщика, источником которых является налоговый агент, за исключением доходов, в отношении которых исчисление и уплата налога осуществляются в соответствии со статьями 214.1, 214.3, 214.4, 214.5, 227, 227.1 и 228 настоящего Кодекса с зачетом ранее удержанных сумм налога. (в ред. Федеральных законов от 30.05.2001 N 71-ФЗ, от 19.05.2010 N 86-ФЗ, от 28.12.2010 N 395-ФЗ, от
28.11.2011 N 336-ФЗ)
3. Исчисление сумм налога производится налоговыми агентами нарастающим итогом с начала налогового периода по итогам каждого месяца применительно ко всем доходам, в отношении которых применяется налоговая ставка, установленная пунктом 1 статьи 224 настоящего Кодекса, начисленным налогоплательщику за данный период, с зачетом удержанной в предыдущие месяцы текущего налогового периода суммы налога. (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
Сумма налога применительно к доходам, в отношении которых применяются иные налоговые ставки, исчисляется налоговым агентом отдельно по каждой сумме указанного дохода, начисленного налогоплательщику.
Исчисление суммы налога производится без учета доходов, полученных налогоплательщиком от других налоговых агентов, и удержанных другими налоговыми агентами сумм налога.
4. Налоговые агенты обязаны удержать начисленную сумму налога непосредственно из доходов налогоплательщика при их фактической выплате.
Удержание у налогоплательщика начисленной суммы налога производится налоговым агентом за счет любых денежных средств, выплачиваемых налоговым агентом налогоплательщику, при фактической выплате указанных денежных средств налогоплательщику либо по его поручению третьим лицам. При этом удерживаемая сумма налога не может превышать 50 процентов суммы выплаты.
Положения настоящего пункта не распространяются на налоговых агентов, являющихся кредитными организациями, в отношении удержания и уплаты сумм налога с доходов, полученных клиентами указанных кредитных организаций (за исключением клиентов, являющихся сотрудниками указанных кредитных организаций) в виде материальной выгоды, определяемой в соответствии с подпунктами 1 и 2 пункта 1 статьи 212 настоящего Кодекса. (абзац введен Федеральным законом от 19.07.2009 N 202-ФЗ)
5. При невозможности удержать у налогоплательщика исчисленную сумму налога налоговый агент обязан не позднее одного месяца с даты окончания налогового периода, в котором возникли соответствующие обстоятельства, письменно сообщить налогоплательщику и налоговому органу по месту своего учета о невозможности удержать налог и сумме налога.
Форма сообщения о невозможности удержать налог и сумме налога и порядок его представления в налоговый орган утверждаются федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов. (п. 5 в ред. Федерального закона от 19.07.2009 N 202-ФЗ (ред. 27.12.2009))
6. Налоговые агенты обязаны перечислять суммы исчисленного и удержанного налога не позднее дня фактического получения в банке наличных денежных средств на выплату дохода, а также дня перечисления дохода со счетов налоговых агентов в банке на счета налогоплательщика либо по его поручению на счета третьих лиц в банках.
В иных случаях налоговые агенты перечисляют суммы исчисленного и удержанного налога не позднее дня, следующего за днем фактического получения налогоплательщиком дохода, - для доходов, выплачиваемых в денежной форме, а также дня, следующего за днем фактического удержания исчисленной суммы налога, - для доходов, полученных налогоплательщиком в натуральной форме либо в виде материальной выгоды.
7. Совокупная сумма налога, исчисленная и удержанная налоговым агентом у налогоплательщика, в отношении которого он признается источником дохода, уплачивается в бюджет по месту учета налогового агента в налоговом органе. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 27.07.2010 N 229-ФЗ)
Налоговые агенты - российские организации, указанные в пункте 1 настоящей статьи, имеющие обособленные подразделения, обязаны перечислять исчисленные и удержанные суммы налога в бюджет
как по месту своего нахождения, так и по месту нахождения каждого своего обособленного подразделения. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 27.07.2010 N 229-ФЗ)
Сумма налога, подлежащая уплате в бюджет по месту нахождения обособленного подразделения, определяется исходя из суммы дохода, подлежащего налогообложению, начисляемого и выплачиваемого работникам этих обособленных подразделений.
8. Удержанная налоговым агентом из доходов физических лиц, в отношении которых он признается источником дохода, совокупная сумма налога, превышающая 100 рублей, перечисляется в бюджет в установленном настоящей статьей порядке. Если совокупная сумма удержанного налога, подлежащая уплате в бюджет, составляет менее 100 рублей, она добавляется к сумме налога, подлежащей перечислению в бюджет в следующем месяце, но не позднее декабря текущего года.
9. Уплата налога за счет средств налоговых агентов не допускается. При заключении договоров и иных сделок запрещается включение в них налоговых оговорок, в соответствии с которыми выплачивающие доход налоговые агенты принимают на себя обязательства нести расходы, связанные с уплатой налога за физических лиц.
Статья 227. Особенности исчисления сумм налога отдельными категориями физических лиц. Порядок и сроки уплаты налога, порядок и сроки уплаты авансовых платежей указанными лицами (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
1. Исчисление и уплату налога в соответствии с настоящей статьей производят следующие налогоплательщики:
1) физические лица, зарегистрированные в установленном действующим законодательством порядке и осуществляющие предпринимательскую деятельность без образования юридического лица, - по суммам доходов, полученных от осуществления такой деятельности;
2) нотариусы, занимающиеся частной практикой, адвокаты, учредившие адвокатские кабинеты и другие лица, занимающиеся в установленном действующим законодательством порядке частной практикой, - по суммам доходов, полученных от такой деятельности. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
2. Налогоплательщики, указанные в пункте 1 настоящей статьи, самостоятельно исчисляют суммы налога, подлежащие уплате в соответствующий бюджет, в порядке, установленном статьей 225 настоящего Кодекса.
3. Общая сумма налога, подлежащая уплате в соответствующий бюджет, исчисляется налогоплательщиком с учетом сумм налога, удержанных налоговыми агентами при выплате налогоплательщику дохода, а также сумм авансовых платежей по налогу, фактически уплаченных в соответствующий бюджет.
4. Убытки прошлых лет, понесенные физическим лицом, не уменьшают налоговую базу.
5. Налогоплательщики, указанные в пункте 1 настоящей статьи, обязаны представить в налоговый орган по месту своего учета соответствующую налоговую декларацию в сроки, установленные статьей 229 настоящего Кодекса. (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
6. Общая сумма налога, подлежащая уплате в соответствующий бюджет, исчисленная в соответствии с налоговой декларацией с учетом положений настоящей статьи, уплачивается по месту учета налогоплательщика в срок не позднее 15 июля года, следующего за истекшим налоговым периодом. (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
7. В случае появления в течение года у налогоплательщиков, указанных в пункте 1 настоящей статьи, доходов, полученных от осуществления предпринимательской деятельности или от занятия частной практикой, налогоплательщики обязаны представить налоговую декларацию с указанием суммы предполагаемого дохода от указанной деятельности в текущем налоговом периоде в налоговый орган в пятидневный срок по истечении месяца со дня появления таких доходов. При этом сумма предполагаемого
дохода определяется налогоплательщиком.
8. Исчисление суммы авансовых платежей производится налоговым органом. Расчет сумм авансовых платежей на текущий налоговый период производится налоговым органом на основании суммы предполагаемого дохода, указанного в налоговой декларации, или суммы фактически полученного дохода от указанных в пункте 1 настоящей статьи видов деятельности за предыдущий налоговый период с учетом налоговых вычетов, предусмотренных статьями 218 и 221 настоящего Кодекса.
9. Авансовые платежи уплачиваются налогоплательщиком на основании налоговых уведомлений:
1) за январь - июнь - не позднее 15 июля текущего года в размере половины годовой суммы авансовых платежей;
2) за июль - сентябрь - не позднее 15 октября текущего года в размере одной четвертой годовой суммы авансовых платежей;
3) за октябрь - декабрь - не позднее 15 января следующего года в размере одной четвертой годовой суммы авансовых платежей.
10. В случае значительного (более чем на 50 процентов) увеличения или уменьшения в налоговом периоде дохода налогоплательщик обязан представить новую налоговую декларацию с указанием суммы предполагаемого дохода от осуществления деятельности, указанной в пункте 1 настоящей статьи, на текущий год. В этом случае налоговый орган производит перерасчет сумм авансовых платежей на текущий год по ненаступившим срокам уплаты.
Перерасчет сумм авансовых платежей производится налоговым органом не позднее пяти дней с момента получения новой налоговой декларации.
Статья 227.1. Особенности исчисления суммы налога и подачи налоговой декларации иностранными гражданами, осуществляющими трудовую деятельность по найму у физических лиц на основании трудового договора или гражданско-правового договора на выполнение работ (оказание услуг) для личных, домашних и иных подобных нужд, не связанных с осуществлением предпринимательской деятельности. Порядок уплаты налога
(введена Федеральным законом от 19.05.2010 N 86-ФЗ)
Положения пункта 1 статьи 227.1 применяются с 1 июля 2010 года (пункт 4 статьи 9 Федерального закона от 19.05.2010 N 86-ФЗ).
1. Иностранные граждане, осуществляющие трудовую деятельность по найму у физических лиц на основании патента, выданного в соответствии с Федеральным законом от 25 июля 2002 года N 115-ФЗ "О правовом положении иностранных граждан в Российской Федерации" (далее в настоящей статье - патент), исчисляют и уплачивают налог на доходы, полученные от осуществления такой деятельности, в порядке, установленном настоящей статьей.
Положения пункта 2 статьи 227.1 применяются с 1 июля 2010 года (пункт 4 статьи 9 Федерального закона от 19.05.2010 N 86-ФЗ).
2. Уплата налога осуществляется в виде фиксированных авансовых платежей в размере 1000 рублей в месяц.
Коэффициент-дефлятор, предусмотренный пунктом 3 статьи 227.1, применяется для определения размера фиксированных авансовых платежей по налогу на доходы физических лиц, подлежащих уплате в 2012 году и последующих периодах (пункт 5 статьи 9 Федерального закона от 19.05.2010 N 86-ФЗ).
3. Размер фиксированных авансовых платежей, указанный в пункте 2 настоящей статьи, подлежит индексации на коэффициент-дефлятор, устанавливаемый ежегодно на каждый следующий календарный год и учитывающий изменение потребительских цен на товары (работы, услуги) в Российской Федерации за предыдущий календарный год, а также на коэффициенты-дефляторы, которые применялись в соответствии
с настоящим пунктом ранее. Коэффициент-дефлятор определяется и подлежит официальному опубликованию в порядке, установленном Правительством Российской Федерации.
Положения пункта 4 статьи 227.1 применяются с 1 июля 2010 года (пункт 4 статьи 9 Федерального закона от 19.05.2010 N 86-ФЗ).
4. Фиксированный авансовый платеж уплачивается налогоплательщиком по месту жительства (месту пребывания) налогоплательщика до дня начала срока, на который выдается патент, либо дня начала срока, на который продлевается срок действия патента.
При этом в расчетном документе налогоплательщиком указывается наименование платежа "Налог на доходы физических лиц в виде фиксированного авансового платежа".
Положения пункта 5 статьи 227.1 применяются с 1 июля 2010 года (пункт 4 статьи 9 Федерального закона от 19.05.2010 N 86-ФЗ).
5. Общая сумма налога, подлежащая уплате в соответствующий бюджет, исчисляется налогоплательщиком с учетом уплаченных в течение налогового периода фиксированных авансовых платежей. В случае, если сумма уплаченных в течение налогового периода фиксированных авансовых платежей превышает сумму налога, исчисленную по итогам налогового периода исходя из фактически полученных налогоплательщиком доходов, сумма такого превышения не является суммой излишне уплаченного налога и не подлежит возврату или зачету налогоплательщику.
Положения пункта 6 статьи 227.1 применяются с 1 июля 2010 года (пункт 4 статьи 9 Федерального закона от 19.05.2010 N 86-ФЗ).
6. Налогоплательщик освобождается от представления в налоговые органы налоговой декларации по налогу, за исключением случаев, если:
1) общая сумма налога, подлежащая уплате в соответствующий бюджет, исчисленная налогоплательщиком исходя из доходов, фактически полученных от деятельности, указанной в пункте 1 настоящей статьи, превышает сумму уплаченных фиксированных авансовых платежей за налоговый период;
2) налогоплательщик выезжает за пределы Российской Федерации до окончания налогового периода и общая сумма налога, подлежащая уплате в соответствующий бюджет, исчисленная налогоплательщиком исходя из доходов, фактически полученных от деятельности, указанной в пункте 1 настоящей статьи, превышает сумму уплаченных фиксированных авансовых платежей;
3) патент аннулирован в соответствии с Федеральным законом от 25 июля 2002 года N 115-ФЗ "О правовом положении иностранных граждан в Российской Федерации".
Статья 228. Особенности исчисления налога в отношении отдельных видов доходов. Порядок уплаты налога
1. Исчисление и уплату налога в соответствии с настоящей статьей производят следующие категории налогоплательщиков:
1) физические лица - исходя из сумм вознаграждений, полученных от физических лиц и организаций, не являющихся налоговыми агентами, на основе заключенных трудовых договоров и договоров гражданско-правового характера, включая доходы по договорам найма или договорам аренды любого имущества; (в ред. Федеральных законов от 29.11.2001 N 158-ФЗ, от 24.07.2007 N 216-ФЗ)
2) физические лица - исходя из сумм, полученных от продажи имущества, принадлежащего этим лицам на праве собственности, и имущественных прав, за исключением случаев, предусмотренных пунктом 17.1 статьи 217 настоящего Кодекса, когда такие доходы не подлежат налогообложению; (пп. 2 введен Федеральным законом от 29.11.2001 N 158-ФЗ, в ред. Федеральных законов от 26.11.2008 N 224-ФЗ, от 19.07.2009 N 202-ФЗ)
3) физические лица - налоговые резиденты Российской Федерации, за исключением российских военнослужащих, указанных в пункте 3 статьи 207 настоящего Кодекса, получающие доходы от источников, находящихся за пределами Российской Федерации, - исходя из сумм таких доходов; (в ред. Федерального закона от 24.07.2007 N 216-ФЗ)
4) физические лица, получающие другие доходы, при получении которых не был удержан налог налоговыми агентами, - исходя из сумм таких доходов;
5) физические лица, получающие выигрыши, выплачиваемые организаторами лотерей, тотализаторов и других основанных на риске игр (в том числе с использованием игровых автоматов), - исходя из сумм таких выигрышей; (пп. 5 введен Федеральным законом от 30.05.2001 N 71-ФЗ, в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
6) физические лица, получающие доходы в виде вознаграждения, выплачиваемого им как наследникам (правопреемникам) авторов произведений науки, литературы, искусства, а также авторов изобретений, полезных моделей и промышленных образцов; (пп. 6 введен Федеральным законом от 24.07.2007 N 216-ФЗ)
7) физические лица, получающие от физических лиц, не являющихся индивидуальными предпринимателями, доходы в денежной и натуральной формах в порядке дарения, за исключением случаев, предусмотренных пунктом 18.1 статьи 217 настоящего Кодекса, когда такие доходы не подлежат налогообложению; (пп. 7 в ред. Федерального закона от 26.11.2008 N 224-ФЗ)
8) физические лица, получающие доходы в виде денежного эквивалента недвижимого имущества и (или) ценных бумаг, переданных на пополнение целевого капитала некоммерческих организаций в порядке, установленном Федеральным законом от 30 декабря 2006 года N 275-ФЗ "О порядке формирования и использования целевого капитала некоммерческих организаций", за исключением случаев, предусмотренных абзацем третьим пункта 52 статьи 217 настоящего Кодекса. (пп. 8 введен Федеральным законом от 21.11.2011 N 328-ФЗ)
2. Налогоплательщики, указанные в пункте 1 настоящей статьи, самостоятельно исчисляют суммы налога, подлежащие уплате в соответствующий бюджет, в порядке, установленном статьей 225 настоящего Кодекса.
Общая сумма налога, подлежащая уплате в соответствующий бюджет, исчисляется налогоплательщиком с учетом сумм налога, удержанных налоговыми агентами при выплате налогоплательщику дохода. При этом убытки прошлых лет, понесенные физическим лицом, не уменьшают налоговую базу.
3. Налогоплательщики, указанные в пункте 1 настоящей статьи, обязаны представить в налоговый орган по месту своего учета соответствующую налоговую декларацию.
Абзац исключен. - Федеральный закон от 29.12.2000 N 166-ФЗ.
4. Общая сумма налога, подлежащая уплате в соответствующий бюджет, исчисленная исходя из налоговой декларации с учетом положений настоящей статьи, уплачивается по месту жительства налогоплательщика в срок не позднее 15 июля года, следующего за истекшим налоговым периодом.
5. Утратил силу. - Федеральный закон от 27.07.2010 N 229-ФЗ.
Статья 229. Налоговая декларация
Положения пункта 1 статьи 229 (в редакции Федерального закона от 19.05.2010 N 86-ФЗ) применяются с 1 июля 2010 года (пункт 4 статьи 9 Федерального закона от 19.05.2010 N 86-ФЗ).
1. Налоговая декларация представляется налогоплательщиками, указанными в статьях 227, 227.1 и
228 настоящего Кодекса. (в ред. Федерального закона от 19.05.2010 N 86-ФЗ)
Налоговая декларация представляется не позднее 30 апреля года, следующего за истекшим налоговым периодом, если иное не предусмотрено статьей 227.1 настоящего Кодекса. (в ред. Федерального закона от 19.05.2010 N 86-ФЗ)
2. Лица, на которых не возложена обязанность представлять налоговую декларацию, вправе представить такую декларацию в налоговый орган по месту жительства.
3. В случае прекращения деятельности, указанной в статье 227 настоящего Кодекса, до конца налогового периода налогоплательщики обязаны в пятидневный срок со дня прекращения такой деятельности представить налоговую декларацию о фактически полученных доходах в текущем налоговом периоде. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 27.07.2010 N 229-ФЗ)
При прекращении в течение календарного года иностранным физическим лицом деятельности, доходы от которой подлежат налогообложению в соответствии со статьями 227 и 228 настоящего Кодекса, и выезде его за пределы территории Российской Федерации налоговая декларация о доходах, фактически полученных за период его пребывания в текущем налоговом периоде на территории Российской Федерации, должна быть представлена им не позднее чем за один месяц до выезда за пределы территории Российской Федерации.
Уплата налога, доначисленного по налоговым декларациям, порядок представления которых определен настоящим пунктом, производится не позднее чем через 15 календарных дней с момента подачи такой декларации. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
4. В налоговых декларациях физические лица указывают все полученные ими в налоговом периоде доходы, если иное не предусмотрено настоящим пунктом, источники их выплаты, налоговые вычеты, суммы налога, удержанные налоговыми агентами, суммы фактически уплаченных в течение налогового периода авансовых платежей, суммы налога, подлежащие уплате (доплате) или возврату по итогам налогового периода. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 27.07.2006 N 153-ФЗ, от 27.12.2009 N 368-ФЗ)
Налогоплательщики вправе не указывать в налоговой декларации доходы, не подлежащие налогообложению (освобождаемые от налогообложения) в соответствии со статьей 217 настоящего Кодекса, а также доходы, при получении которых налог полностью удержан налоговыми агентами, если это не препятствует получению налогоплательщиком налоговых вычетов, предусмотренных статьями 218 - 221 настоящего Кодекса. (абзац введен Федеральным законом от 27.12.2009 N 368-ФЗ)
Статья 230. Обеспечение соблюдения положений настоящей главы
1. Налоговые агенты ведут учет доходов, полученных от них физическими лицами в налоговом периоде, предоставленных физическим лицам налоговых вычетов, исчисленных и удержанных налогов в регистрах налогового учета.
Формы регистров налогового учета и порядок отражения в них аналитических данных налогового учета, данных первичных учетных документов разрабатываются налоговым агентом самостоятельно и должны содержать сведения, позволяющие идентифицировать налогоплательщика, вид выплачиваемых налогоплательщику доходов и предоставленных налоговых вычетов в соответствии с кодами, утверждаемыми федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов, суммы дохода и даты их выплаты, статус налогоплательщика, даты удержания и перечисления налога в бюджетную систему Российской Федерации, реквизиты соответствующего платежного документа. (п. 1 в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
2. Налоговые агенты представляют в налоговый орган по месту своего учета сведения о доходах
физических лиц истекшего налогового периода и суммах начисленных, удержанных и перечисленных в бюджетную систему Российской Федерации за этот налоговый период налогов ежегодно не позднее 1 апреля года, следующего за истекшим налоговым периодом, по форме, форматам и в порядке, которые утверждены федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов.
Указанные сведения представляются налоговыми агентами в электронном виде по телекоммуникационным каналам связи или на электронных носителях. При численности физических лиц, получивших доходы в налоговом периоде, до 10 человек налоговые агенты могут представлять такие сведения на бумажных носителях. (абзац введен Федеральным законом от 18.07.2011 N 227-ФЗ) (п. 2 в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
3. Налоговые агенты выдают физическим лицам по их заявлениям справки о полученных физическими лицами доходах и удержанных суммах налога по форме, утвержденной федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов. (в ред. Федеральных законов от 29.06.2004 N 58-ФЗ, от 29.07.2004 N 95-ФЗ)
Статья 231. Порядок взыскания и возврата налога (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
1. Излишне удержанная налоговым агентом из дохода налогоплательщика сумма налога подлежит возврату налоговым агентом на основании письменного заявления налогоплательщика.
Налоговый агент обязан сообщить налогоплательщику о каждом ставшем известным ему факте излишнего удержания налога и сумме излишне удержанного налога в течение 10 дней со дня обнаружения такого факта.
Возврат налогоплательщику излишне удержанной суммы налога производится налоговым агентом за счет сумм этого налога, подлежащих перечислению в бюджетную систему Российской Федерации в счет предстоящих платежей как по указанному налогоплательщику, так и по иным налогоплательщикам, с доходов которых налоговый агент производит удержание такого налога, в течение трех месяцев со дня получения налоговым агентом соответствующего заявления налогоплательщика.
Возврат налогоплательщику излишне удержанных сумм налога производится налоговым агентом в безналичной форме путем перечисления денежных средств на счет налогоплательщика в банке, указанный в его заявлении.
В случае, если возврат излишне удержанной суммы налога осуществляется налоговым агентом с нарушением срока, установленного абзацем третьим настоящего пункта, налоговым агентом на сумму излишне удержанного налога, которая не возвращена налогоплательщику в установленный срок, начисляются проценты, подлежащие уплате налогоплательщику, за каждый календарный день нарушения срока возврата. Процентная ставка принимается равной ставке рефинансирования Центрального банка Российской Федерации, действовавшей в дни нарушения срока возврата.
Если суммы налога, подлежащей перечислению налоговым агентом в бюджетную систему Российской Федерации, недостаточно для осуществления возврата излишне удержанной и перечисленной в бюджетную систему Российской Федерации суммы налога налогоплательщику в срок, установленный настоящим пунктом, налоговый агент в течение 10 дней со дня подачи ему налогоплательщиком соответствующего заявления направляет в налоговый орган по месту своего учета заявление на возврат налоговому агенту излишне удержанной им суммы налога.
Возврат налоговому агенту перечисленной в бюджетную систему Российской Федерации суммы налога осуществляется налоговым органом в порядке, установленном статьей 78 настоящего Кодекса.
Вместе с заявлением на возврат излишне удержанной и перечисленной в бюджетную систему Российской Федерации суммы налога налоговый агент представляет в налоговый орган выписку из регистра налогового учета за соответствующий налоговый период и документы, подтверждающие излишнее удержание и перечисление суммы налога в бюджетную систему Российской Федерации.
До осуществления возврата из бюджетной системы Российской Федерации налоговому агенту излишне удержанной и перечисленной в бюджетную систему Российской Федерации им с налогоплательщика суммы налога налоговый агент вправе осуществить возврат такой суммы налога за счет собственных средств.
При отсутствии налогового агента налогоплательщик вправе подать заявление в налоговый орган о возврате излишне удержанной с него и перечисленной в бюджетную систему Российской Федерации ранее налоговым агентом суммы налога одновременно с представлением налоговой декларации по окончании налогового периода. (п. 1 в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
1.1. Возврат суммы налога налогоплательщику в связи с перерасчетом по итогу налогового периода в соответствии с приобретенным им статусом налогового резидента Российской Федерации производится налоговым органом, в котором он был поставлен на учет по месту жительства (месту пребывания), при подаче налогоплательщиком налоговой декларации по окончании указанного налогового периода, а также документов, подтверждающих статус налогового резидента Российской Федерации в этом налоговом периоде, в порядке, установленном статьей 78 настоящего Кодекса. (п. 1.1 введен Федеральным законом от 27.07.2010 N 229-ФЗ)
2. Суммы налога, не удержанные с физических лиц или удержанные налоговыми агентами не полностью, взыскиваются ими с физических лиц до полного погашения этими лицами задолженности по налогу в порядке, предусмотренном статьей 45 настоящего Кодекса.
3. Утратил силу с 1 января 2011 года. - Федеральный закон от 27.07.2010 N 229-ФЗ.
Статья 232. Устранение двойного налогообложения
1. Фактически уплаченные налогоплательщиком, являющимся налоговым резидентом Российской Федерации, за пределами Российской Федерации в соответствии с законодательством других государств суммы налога с доходов, полученных за пределами Российской Федерации, не засчитываются при уплате налога в Российской Федерации, если иное не предусмотрено соответствующим договором (соглашением) об избежании двойного налогообложения. (в ред. Федерального закона от 29.12.2000 N 166-ФЗ)
2. Для освобождения от уплаты налога, проведения зачета, получения налоговых вычетов или иных налоговых привилегий налогоплательщик должен представить в налоговые органы официальное подтверждение того, что он является резидентом государства, с которым Российская Федерация заключила действующий в течение соответствующего налогового периода (или его части) договор (соглашение) об избежании двойного налогообложения, а также документ о полученном доходе и об уплате им налога за пределами Российской Федерации, подтвержденный налоговым органом соответствующего иностранного государства. Подтверждение может быть представлено как до уплаты налога или авансовых платежей по налогу, так и в течение одного года после окончания того налогового периода, по результатам которого налогоплательщик претендует на получение освобождения от уплаты налога, проведения зачета, налоговых вычетов или привилегий. (в ред. Федеральных законов от 29.12.2000 N 166-ФЗ, от 29.06.2004 N 58-ФЗ)
Статья 233. Утратила силу с 1 января 2010 года. - Федеральный закон от 19.07.2009 N 202-ФЗ.
Права и обязанности участников отношений, возникшие в отношении налоговых периодов по единому социальному налогу, истекших до 1 января 2010 года, осуществляются в порядке, установленном Налоговым кодексом РФ с учетом положений главы 24, действовавшей до 1 января 2010 года (статья 38 Федерального закона от 24.07.2009 N 213-ФЗ).
Глава 24. ЕДИНЫЙ СОЦИАЛЬНЫЙ НАЛОГ
Утратила силу с 1 января 2010 года. - Федеральный закон от 24.07.2009 N 213-ФЗ.
О применении арбитражными судами главы 25 см. информационное письмо Президиума ВАС РФ от 22.12.2005 N 98.
Глава 25. НАЛОГ НА ПРИБЫЛЬ ОРГАНИЗАЦИЙ
(введена Федеральным законом от 06.08.2001 N 110-ФЗ)
Приказом МНС России от 28.03.2003 N БГ-3-23/150 утверждены Методические рекомендации налоговым органам по применению отдельных положений главы 25 Налогового кодекса Российской Федерации, касающихся особенностей налогообложения прибыли (доходов) иностранных организаций.
Статья 246. Налогоплательщики
1. Налогоплательщиками налога на прибыль организаций (далее в настоящей главе - налогоплательщики) признаются: (в ред. Федерального закона от 01.12.2007 N 310-ФЗ)
российские организации;
иностранные организации, осуществляющие свою деятельность в Российской Федерации через постоянные представительства и (или) получающие доходы от источников в Российской Федерации.
Организации, являющиеся ответственными участниками консолидированной группы налогоплательщиков, признаются налогоплательщиками в отношении налога на прибыль организаций по этой консолидированной группе налогоплательщиков. (абзац введен Федеральным законом от 16.11.2011 N 321-ФЗ)
Участники консолидированной группы налогоплательщиков исполняют обязанности налогоплательщиков налога на прибыль организаций по консолидированной группе налогоплательщиков в части, необходимой для его исчисления ответственным участником этой группы. (абзац введен Федеральным законом от 16.11.2011 N 321-ФЗ)
Положения пункта 2 статьи 246 (в редакции Федерального закона от 30.07.2010 N 242-ФЗ) применяются до 1 января 2017 года (пункт 6 статьи 12 Федерального закона от 30.07.2010 N 242-ФЗ).
2. Не признаются налогоплательщиками организации, являющиеся иностранными организаторами XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи в соответствии со статьей 3 Федерального закона от 1 декабря 2007 года N 310-ФЗ "Об организации и о проведении XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, развитии города Сочи как горноклиматического курорта и внесении изменений в отдельные законодательные акты Российской Федерации" или иностранными маркетинговыми партнерами Международного олимпийского комитета в соответствии со статьей 3.1 указанного Федерального закона, в отношении доходов, полученных в связи с организацией и проведением XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи.
Не признаются налогоплательщиками организации, являющиеся официальными вещательными компаниями в соответствии со статьей 3.1 указанного Федерального закона, в отношении доходов от следующих операций, осуществляемых в соответствии с договором, заключенным с Международным олимпийским комитетом или уполномоченной им организацией:
1) производство продукции средств массовой информации в период организации XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, установленный частью 1 статьи 2 указанного Федерального закона;
2) производство и распространение продукции средств массовой информации (в том числе осуществление официального теле- и радиовещания, включая цифровые и иные каналы связи) в период проведения XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи,
установленный частью 2 статьи 2 указанного Федерального закона. (п. 2 в ред. Федерального закона от 30.07.2010 N 242-ФЗ)
3. Утратил силу. - Федеральный закон от 28.11.2011 N 339-ФЗ.
Статья 246.1. Освобождение от исполнения обязанностей налогоплательщика организации, получившей статус участника проекта по осуществлению исследований, разработок и коммерциализации их результатов
(введена Федеральным законом от 28.09.2010 N 243-ФЗ)
1. Организации, получившие статус участников проекта по осуществлению исследований, разработок и коммерциализации их результатов в соответствии с Федеральным законом "Об инновационном центре "Сколково" (далее в настоящей статье - участники проекта), в течение 10 лет со дня получения ими статуса участников проекта в соответствии с указанным Федеральным законом имеют право на освобождение от исполнения обязанностей налогоплательщиков (далее в настоящей статье - право на освобождение) в порядке и на условиях, которые предусмотрены настоящей главой. (п. 1 в ред. Федерального закона от 28.12.2010 N 395-ФЗ)
2. Участник проекта утрачивает право на освобождение от обязанностей налогоплательщика в следующих случаях:
при утрате статуса участника проекта с 1-го числа налогового периода, в котором такой статус был утрачен;
Положения пункта 2 статьи 246.1 (в редакции Федерального закона от 28.11.2011 N 339-ФЗ) распространяются на правоотношения, возникшие с 1 января 2011 года.
если годовой объем выручки от реализации товаров (работ, услуг, имущественных прав), исчисленной в соответствии с настоящей главой и полученной этим участником проекта, превысил один миллиард рублей, с 1-го числа налогового периода, в котором произошло указанное превышение. (в ред. Федерального закона от 28.11.2011 N 339-ФЗ)
3. Сумма налога за налоговый период, в котором произошла утрата статуса участника проекта или совокупный размер прибыли, полученной участником проекта, превысил 300 миллионов рублей, подлежит восстановлению и уплате в бюджет в установленном порядке с взысканием с участника проекта соответствующих сумм пеней. (в ред. Федерального закона от 28.11.2011 N 339-ФЗ)
4. Участник проекта вправе использовать право на освобождение с 1-го числа месяца, следующего за месяцем, в котором был получен статус участника проекта.
Участник проекта, начавший использовать право на освобождение, должен направить в налоговый орган по месту своего учета письменное уведомление и документы, указанные в абзаце втором пункта 7 настоящей статьи, не позднее 20-го числа месяца, следующего за месяцем, с которого этот участник проекта начал использовать право на освобождение.
Форма уведомления об использовании права на освобождение (о продлении срока действия права на освобождение) утверждается Министерством финансов Российской Федерации. (п. 4 в ред. Федерального закона от 28.12.2010 N 395-ФЗ)
5. Участник проекта, который направил в налоговый орган уведомление об использовании права на освобождение (о продлении срока освобождения), вправе отказаться от освобождения, направив соответствующее уведомление в налоговый орган по месту учета в качестве участника проекта не позднее 1-го числа налогового периода, с которого он намерен отказаться от освобождения.
Участнику проекта, отказавшемуся от освобождения, повторно освобождение не предоставляется.
6. По окончании налогового периода не позднее 20-го числа последующего месяца участник проекта, использовавший право на освобождение, направляет в налоговый орган:
документы, указанные в пункте 7 настоящей статьи;
уведомление о продлении использования права на освобождение в течение последующего налогового периода или об отказе от освобождения.
В случае, если участником проекта не направлены документы, указанные в пункте 7 настоящей статьи (либо представлены документы, содержащие недостоверные сведения), сумма налога подлежит восстановлению и уплате в бюджет в установленном порядке с взысканием с участника проекта соответствующих сумм пеней. (в ред. Федерального закона от 28.11.2011 N 339-ФЗ)
7. Документами, подтверждающими в соответствии с пунктами 4 и 6 настоящей статьи право на освобождение (продление срока освобождения), являются:
документы, подтверждающие наличие статуса участника проекта и предусмотренные Федеральным законом "Об инновационном центре "Сколково";
выписка из книги учета доходов и расходов или отчет о прибылях и убытках участника проекта, подтверждающие годовой объем выручки от реализации товаров (работ, услуг, имущественных прав). (в ред. Федерального закона от 28.11.2011 N 339-ФЗ)
8. В случаях, предусмотренных пунктами 4 и 6 настоящей статьи, участник проекта вправе направить в налоговый орган уведомление и документы по почте заказным письмом. В этих случаях днем их представления в налоговый орган считается шестой день со дня направления заказного письма.
9. Суммы убытка, полученные налогоплательщиком до использования им права на освобождение в соответствии с настоящей статьей, не могут быть перенесены на будущее после признания организации налогоплательщиком.
Статья 247. Объект налогообложения
Объектом налогообложения по налогу на прибыль организаций (далее в настоящей главе - налог) признается прибыль, полученная налогоплательщиком.
Прибылью в целях настоящей главы признается:
1) для российских организаций, не являющихся участниками консолидированной группы налогоплательщиков, - полученные доходы, уменьшенные на величину произведенных расходов, которые определяются в соответствии с настоящей главой; (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 16.11.2011 N 321-ФЗ)
2) для иностранных организаций, осуществляющих деятельность в Российской Федерации через постоянные представительства, - полученные через эти постоянные представительства доходы, уменьшенные на величину произведенных этими постоянными представительствами расходов, которые определяются в соответствии с настоящей главой; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
3) для иных иностранных организаций - доходы, полученные от источников в Российской Федерации. Доходы указанных налогоплательщиков определяются в соответствии со статьей 309 настоящего Кодекса; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
4) для организаций - участников консолидированной группы налогоплательщиков - величина совокупной прибыли участников консолидированной группы налогоплательщиков, приходящаяся на данного участника и рассчитываемая в порядке, установленном пунктом 1 статьи 278.1 и пунктом 6 статьи 288 настоящего Кодекса. (п. 4 введен Федеральным законом от 16.11.2011 N 321-ФЗ)
Статья 248. Порядок определения доходов. Классификация доходов
1. К доходам в целях настоящей главы относятся:
1) доходы от реализации товаров (работ, услуг) и имущественных прав (далее - доходы от реализации).
В целях настоящей главы товары определяются в соответствии с пунктом 3 статьи 38 настоящего Кодекса; (абзац введен Федеральным законом от 29.05.2002 N 57-ФЗ)
2) внереализационные доходы.
При определении доходов из них исключаются суммы налогов, предъявленные в соответствии с настоящим Кодексом налогоплательщиком покупателю (приобретателю) товаров (работ, услуг, имущественных прав).
Доходы определяются на основании первичных документов и других документов, подтверждающих полученные налогоплательщиком доходы, и документов налогового учета. (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
Доходы от реализации определяются в порядке, установленном статьей 249 настоящего Кодекса с учетом положений настоящей главы.
Внереализационные доходы определяются в порядке, установленном статьей 250 настоящего Кодекса с учетом положений настоящей главы.
2. Для целей настоящей главы имущество (работы, услуги) или имущественные права считаются полученными безвозмездно, если получение этого имущества (работ, услуг) или имущественных прав не связано с возникновением у получателя обязанности передать имущество (имущественные права) передающему лицу (выполнить для передающего лица работы, оказать передающему лицу услуги).
3. Полученные налогоплательщиком доходы, стоимость которых выражена в иностранной валюте, учитываются в совокупности с доходами, стоимость которых выражена в рублях.
Полученные налогоплательщиком доходы, стоимость которых выражена в условных единицах, учитываются в совокупности с доходами, стоимость которых выражена в рублях.
Пересчет указанных доходов производится налогоплательщиком в зависимости от выбранного в учетной политике для целей налогообложения метода признания доходов в соответствии со статьями 271 и 273 настоящего Кодекса.
В целях настоящей главы суммы, отраженные в составе доходов налогоплательщика, не подлежат повторному включению в состав его доходов. (п. 3 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Статья 249. Доходы от реализации
1. В целях настоящей главы доходом от реализации признаются выручка от реализации товаров (работ, услуг) как собственного производства, так и ранее приобретенных, выручка от реализации имущественных прав. (п. 1 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
2. Выручка от реализации определяется исходя из всех поступлений, связанных с расчетами за реализованные товары (работы, услуги) или имущественные права, выраженные в денежной и (или) натуральной формах. В зависимости от выбранного налогоплательщиком метода признания доходов и расходов поступления, связанные с расчетами за реализованные товары (работы, услуги) или имущественные права, признаются для целей настоящей главы в соответствии со статьей 271 или статьей 273 настоящего Кодекса. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
3. Особенности определения доходов от реализации для отдельных категорий налогоплательщиков либо доходов от реализации, полученных в связи с особыми обстоятельствами, устанавливаются положениями настоящей главы.
Статья 250. Внереализационные доходы
В целях настоящей главы внереализационными доходами признаются доходы, не указанные в статье 249 настоящего Кодекса.
Внереализационными доходами налогоплательщика признаются, в частности, доходы:
1) от долевого участия в других организациях, за исключением дохода, направляемого на оплату дополнительных акций (долей), размещаемых среди акционеров (участников) организации; (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
2) в виде положительной (отрицательной) курсовой разницы, образующейся вследствие отклонения курса продажи (покупки) иностранной валюты от официального курса, установленного Центральным банком Российской Федерации на дату перехода права собственности на иностранную валюту (особенности определения доходов банков от этих операций устанавливаются статьей 290 настоящего Кодекса); (п. 2 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
3) в виде признанных должником или подлежащих уплате должником на основании решения суда, вступившего в законную силу, штрафов, пеней и (или) иных санкций за нарушение договорных обязательств, а также сумм возмещения убытков или ущерба; (п. 3 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Постановлением Конституционного Суда РФ от 22.06.2009 N 10-П положения пункта 4 части второй статьи 250 признаны не противоречащими Конституции РФ в той части, в какой они предполагают включение в налоговую базу по налогу на прибыль организаций доходов государственных образовательных учреждений высшего профессионального образования от сдачи в аренду переданного им в оперативное управление федерального имущества и возникновение для этих учреждений обязанности по уплате налога на прибыль организаций с указанных доходов.
4) от сдачи имущества (включая земельные участки) в аренду (субаренду), если такие доходы не определяются налогоплательщиком в порядке, установленном статьей 249 настоящего Кодекса; (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 30.12.2006 N 268-ФЗ)
5) от предоставления в пользование прав на результаты интеллектуальной деятельности и приравненные к ним средства индивидуализации (в частности, от предоставления в пользование прав, возникающих из патентов на изобретения, промышленные образцы и другие виды интеллектуальной собственности), если такие доходы не определяются налогоплательщиком в порядке, установленном статьей 249 настоящего Кодекса; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
6) в виде процентов, полученных по договорам займа, кредита, банковского счета, банковского вклада, а также по ценным бумагам и другим долговым обязательствам (особенности определения доходов банков в виде процентов устанавливаются статьей 290 настоящего Кодекса);
7) в виде сумм восстановленных резервов, расходы на формирование которых были приняты в составе расходов в порядке и на условиях, которые установлены статьями 266, 267, 267.2, 292, 294, 294.1, 300, 324 и 324.1 настоящего Кодекса; (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 29.12.2004 N 204-ФЗ, от 07.06.2011 N 132-ФЗ)
8) в виде безвозмездно полученного имущества (работ, услуг) или имущественных прав, за исключением случаев, указанных в статье 251 настоящего Кодекса.
При получении имущества (работ, услуг) безвозмездно оценка доходов осуществляется исходя из рыночных цен, определяемых с учетом положений статьи 105.3 настоящего Кодекса, но не ниже определяемой в соответствии с настоящей главой остаточной стоимости - по амортизируемому имуществу и не ниже затрат на производство (приобретение) - по иному имуществу (выполненным работам, оказанным услугам). Информация о ценах должна быть подтверждена налогоплательщиком - получателем имущества (работ, услуг) документально или путем проведения независимой оценки;
(в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 18.07.2011 N 227-ФЗ)
9) в виде дохода, распределяемого в пользу налогоплательщика при его участии в простом товариществе, учитываемого в порядке, предусмотренном статьей 278 настоящего Кодекса; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
10) в виде дохода прошлых лет, выявленного в отчетном (налоговом) периоде;
11) в виде положительной курсовой разницы, возникающей от переоценки имущества в виде валютных ценностей (за исключением ценных бумаг, номинированных в иностранной валюте) и требований (обязательств), стоимость которых выражена в иностранной валюте (за исключением авансов, выданных (полученных), в том числе по валютным счетам в банках, проводимой в связи с изменением официального курса иностранной валюты к рублю Российской Федерации, установленного Центральным банком Российской Федерации. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 06.06.2005 N 58-ФЗ, от 25.11.2009 N 281-ФЗ)
Положительной курсовой разницей в целях настоящей главы признается курсовая разница, возникающая при дооценке имущества в виде валютных ценностей (за исключением ценных бумаг, номинированных в иностранной валюте) и требований, выраженных в иностранной валюте, либо при уценке выраженных в иностранной валюте обязательств; (абзац введен Федеральным законом от 29.05.2002 N 57-ФЗ, в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
11.1) в виде суммовой разницы, возникающей у налогоплательщика, если сумма возникших обязательств и требований, исчисленная по установленному соглашением сторон курсу условных денежных единиц на дату реализации (оприходования) товаров (работ, услуг), имущественных прав, не соответствует фактически поступившей (уплаченной) сумме в рублях; (п. 11.1 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
12) в виде основных средств и нематериальных активов, безвозмездно полученных в соответствии с международными договорами Российской Федерации или с законодательством Российской Федерации атомными станциями для повышения их безопасности, используемых не для производственных целей; (п. 12 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
13) в виде стоимости полученных материалов или иного имущества при демонтаже или разборке при ликвидации выводимых из эксплуатации основных средств (за исключением случаев, предусмотренных подпунктом 18 пункта 1 статьи 251 настоящего Кодекса); (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
14) в виде использованных не по целевому назначению имущества (в том числе денежных средств), работ, услуг, которые получены в рамках благотворительной деятельности (в том числе в виде благотворительной помощи, пожертвований), целевых поступлений, целевого финансирования, за исключением бюджетных средств. В отношении бюджетных средств, использованных не по целевому назначению, применяются нормы бюджетного законодательства Российской Федерации.
Налогоплательщики, получившие имущество (в том числе денежные средства), работы, услуги в рамках благотворительной деятельности, целевые поступления или целевое финансирование, по окончании налогового периода представляют в налоговые органы по месту своего учета отчет о целевом использовании полученных средств по форме, утверждаемой Министерством финансов Российской Федерации. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 29.06.2004 N 58-ФЗ)
Абзац исключен. - Федеральный закон от 29.05.2002 N 57-ФЗ;
КонсультантПлюс: примечание. В соответствии с подпунктом 14 пункта 1 статьи 251 данного документа в состав внереализационных
доходов подлежат включению средства, указанные в пункте 15 данной статьи, также в случае, если получатель не использовал их по целевому назначению в течение одного года после окончания налогового периода, в котором они поступили.
15) в виде использованных не по целевому назначению предприятиями и организациями, в состав которых входят особо радиационно опасные и ядерно опасные производства и объекты, средств, предназначенных для формирования резервов по обеспечению безопасности указанных производств и объектов на всех стадиях их жизненного цикла и развития в соответствии с законодательством Российской Федерации об использовании атомной энергии; (п. 15 в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
16) в виде сумм, на которые в отчетном (налоговом) периоде произошло уменьшение уставного (складочного) капитала (фонда) организации, если такое уменьшение осуществлено с одновременным отказом от возврата стоимости соответствующей части взносов (вкладов) акционерам (участникам) организации (за исключением случаев, предусмотренных подпунктом 17 пункта 1 статьи 251 настоящего Кодекса); (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
17) в виде сумм возврата от некоммерческой организации ранее уплаченных взносов (вкладов) в случае, если такие взносы (вклады) ранее были учтены в составе расходов при формировании налоговой базы;
18) в виде сумм кредиторской задолженности (обязательства перед кредиторами), списанной в связи с истечением срока исковой давности или по другим основаниям, за исключением случаев, предусмотренных подпунктом 21 пункта 1 статьи 251 настоящего Кодекса. Положения данного пункта не распространяются на списание ипотечным агентом кредиторской задолженности в виде обязательств перед владельцами облигаций с ипотечным покрытием; (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 20.08.2004 N 105-ФЗ, от 06.06.2005 N 58-ФЗ)
19) в виде доходов, полученных от операций с финансовыми инструментами срочных сделок, с учетом положений статей 301 - 305 настоящего Кодекса;
20) в виде стоимости излишков материально-производственных запасов и прочего имущества, которые выявлены в результате инвентаризации; (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 06.06.2005 N 58-ФЗ)
21) в виде стоимости продукции средств массовой информации и книжной продукции, подлежащей замене при возврате либо при списании такой продукции по основаниям, предусмотренным подпунктами 43 и 44 пункта 1 статьи 264 настоящего Кодекса. Оценка стоимости указанной в настоящем пункте продукции производится в соответствии с порядком оценки остатков готовой продукции, установленным статьей 319 настоящего Кодекса; (п. 21 введен Федеральным законом от 29.05.2002 N 57-ФЗ, в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
22) в виде сумм корректировки прибыли налогоплательщика вследствие применения методов определения для целей налогообложения соответствия цен, примененных в сделках, рыночным ценам (рентабельности), предусмотренным статьями 105.12 и 105.13 настоящего Кодекса; (п. 22 введен Федеральным законом от 18.07.2011 N 227-ФЗ)
23) в виде возвращенного жертвователю или его правопреемникам денежного эквивалента недвижимого имущества и (или) ценных бумаг, переданных на пополнение целевого капитала некоммерческой организации в порядке, установленном Федеральным законом от 30 декабря 2006 года N 275-ФЗ "О порядке формирования и использования целевого капитала некоммерческих организаций", за вычетом следующих сумм:
стоимость (остаточная стоимость) недвижимого имущества, по которой оно было учтено в налоговом учете жертвователя на дату передачи такого имущества на пополнение целевого капитала некоммерческой организации в порядке, установленном Федеральным законом от 30 декабря 2006 года N 275-ФЗ "О порядке формирования и использования целевого капитала некоммерческих организаций", - при возврате денежного эквивалента недвижимого имущества;
стоимость, по которой ценные бумаги были учтены в налоговом учете жертвователя на дату их передачи на пополнение целевого капитала некоммерческой организации в порядке, установленном
Федеральным законом от 30 декабря 2006 года N 275-ФЗ "О порядке формирования и использования целевого капитала некоммерческих организаций", - при возврате денежного эквивалента ценных бумаг. (п. 23 введен Федеральным законом от 21.11.2011 N 328-ФЗ)
Если стоимость указанных в пункте 23 части второй настоящей статьи недвижимого имущества или ценных бумаг превышает денежный эквивалент такого имущества, возвращенный жертвователю или его правопреемникам, разница между этими величинами признается убытком и учитывается в целях налогообложения в соответствии со статьями 268 и 280 настоящего Кодекса. (часть третья введена Федеральным законом от 21.11.2011 N 328-ФЗ)
Статья 251. Доходы, не учитываемые при определении налоговой базы
(в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
1. При определении налоговой базы не учитываются следующие доходы:
1) в виде имущества, имущественных прав, работ или услуг, которые получены от других лиц в порядке предварительной оплаты товаров (работ, услуг) налогоплательщиками, определяющими доходы и расходы по методу начисления;
2) в виде имущества, имущественных прав, которые получены в форме залога или задатка в качестве обеспечения обязательств;
3) в виде имущества, имущественных прав или неимущественных прав, имеющих денежную оценку, которые получены в виде взносов (вкладов) в уставный (складочный) капитал (фонд) организации (включая доход в виде превышения цены размещения акций (долей) над их номинальной стоимостью (первоначальным размероо( �
3.1) в виде сумм налога на добавленную стоимость, подлежащих налоговому вычету у принимающей организации в соответствии с главой 21 настоящего Кодекса при передаче имущества, нематериальных активов и имущественных прав в качестве вклада в уставный (складочный) капитал хозяйственных обществ и товариществ или паевых взносов в паевые фонды кооперативов; (пп. 3.1 введен Федеральным законом от 24.07.2007 N 216-ФЗ)
Положения подпункта 3.2. пункта 1 статьи 251 (в редакции Федерального закона от 17.12.2009 N 316-ФЗ) применяются к правоотношениям, возникшим с 1 января 2010 года.
3.2) в виде имущественного взноса Российской Федерации в имущество государственной корпорации, государственной компании или фонда, созданных Российской Федерацией на основании федерального закона, формирование уставного капитала в которых не предусмотрено; (пп. 3.2 введен Федеральным законом от 14.03.2009 N 36-ФЗ, в ред. Федерального закона от 17.12.2009 N 316-ФЗ)
3.3) в виде субсидий, полученных из федерального бюджета государственной корпорацией, которая создана Российской Федерацией на основании федерального закона и формирование уставного капитала которой не предусмотрено, в размере средств, переданных этой государственной корпорацией в 2009 году в собственность Российской Федерации; (пп. 3.3 введен Федеральным законом от 17.12.2009 N 316-ФЗ)
3.4) в виде имущества, имущественных прав или неимущественных прав в размере их денежной оценки, которые переданы хозяйственному обществу или товариществу в целях увеличения чистых активов, в том числе путем формирования добавочного капитала и (или) фондов, соответствующими акционерами или участниками. Данное правило распространяется также на случаи увеличения чистых активов хозяйственного общества или товарищества с одновременным уменьшением либо прекращением обязательства хозяйственного общества или товарищества перед соответствующими акционерами или участниками, если такое увеличение чистых активов происходит в соответствии с положениями, предусмотренными законодательством Российской Федерации или положениями учредительных документов хозяйственного общества или товарищества, либо явилось следствием волеизъявления акционера или участника хозяйственного общества, товарищества, и на случаи восстановления в составе
нераспределенной прибыли хозяйственного общества или товарищества невостребованных акционерами или участниками хозяйственного общества, товарищества дивидендов либо части распределенной прибыли хозяйственного общества или товарищества; (пп. 3.4 введен Федеральным законом от 28.12.2010 N 409-ФЗ)
4) в виде имущества, имущественных прав, которые получены в пределах вклада (взноса) участником хозяйственного общества или товарищества (его правопреемником или наследником) при выходе (выбытии) из хозяйственного общества или товарищества либо при распределении имущества ликвидируемого хозяйственного общества или товарищества между его участниками; (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
5) в виде имущества, имущественных прав и (или) неимущественных прав, имеющих денежную оценку, которые получены в пределах вклада участником договора простого товарищества (договора о совместной деятельности) или его правопреемником в случае выделения его доли из имущества, находящегося в общей собственности участников договора, или раздела такого имущества; (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
6) в виде средств и иного имущества, которые получены в виде безвозмездной помощи (содействия) в порядке, установленном Федеральным законом "О безвозмездной помощи (содействии) Российской Федерации и внесении изменений и дополнений в отдельные законодательные акты Российской Федерации о налогах и об установлении льгот по платежам в государственные внебюджетные фонды в связи с осуществлением безвозмездной помощи (содействия) Российской Федерации";
7) в виде основных средств и нематериальных активов, безвозмездно полученных в соответствии с международными договорами Российской Федерации, а также в соответствии с законодательством Российской Федерации атомными станциями для повышения их безопасности, используемых для производственных целей;
8) в виде имущества, полученного государственными и муниципальными учреждениями по решению органов исполнительной власти всех уровней; (в ред. Федерального закона от 03.11.2006 N 175-ФЗ)
9) в виде имущества (включая денежные средства), поступившего комиссионеру, агенту и (или) иному поверенному в связи с исполнением обязательств по договору комиссии, агентскому договору или другому аналогичному договору, а также в счет возмещения затрат, произведенных комиссионером, агентом и (или) иным поверенным за комитента, принципала и (или) иного доверителя, если такие затраты не подлежат включению в состав расходов комиссионера, агента и (или) иного поверенного в соответствии с условиями заключенных договоров. К указанным доходам не относится комиссионное, агентское или иное аналогичное вознаграждение;
10) в виде средств или иного имущества, которые получены по договорам кредита или займа (иных аналогичных средств или иного имущества независимо от формы оформления заимствований, включая ценные бумаги по долговым обязательствам), а также средств или иного имущества, которые получены в счет погашения таких заимствований;
11) в виде имущества, полученного российской организацией безвозмездно:
от организации, если уставный (складочный) капитал (фонд) получающей стороны более чем на 50 процентов состоит из вклада (доли) передающей организации; (в ред. Федерального закона от 31.12.2002 N 191-ФЗ)
от организации, если уставный (складочный) капитал (фонд) передающей стороны более чем на 50 процентов состоит из вклада (доли) получающей организации; (в ред. Федерального закона от 31.12.2002 N 191-ФЗ)
от физического лица, если уставный (складочный) капитал (фонд) получающей стороны более чем на 50 процентов состоит из вклада (доли) этого физического лица. (в ред. Федерального закона от 31.12.2002 N 191-ФЗ)
При этом полученное имущество не признается доходом для целей налогообложения только в том случае, если в течение одного года со дня его получения указанное имущество (за исключением денежных средств) не передается третьим лицам;
12) в виде сумм процентов, полученных в соответствии с требованиями статей 78, 79, 176, 176.1 и 203 настоящего Кодекса из бюджета (внебюджетного фонда); (в ред. Федерального закона от 17.12.2009 N 318-ФЗ)
13) в виде сумм гарантийных взносов в специальные фонды, создаваемые в соответствии с законодательством Российской Федерации, предназначенные для снижения рисков неисполнения обязательств по сделкам, получаемых при осуществлении клиринговой деятельности или деятельности по организации торговли на рынке ценных бумаг;
14) в виде имущества, полученного налогоплательщиком в рамках целевого финансирования. При этом налогоплательщики, получившие средства целевого финансирования, обязаны вести раздельный учет доходов (расходов), полученных (произведенных) в рамках целевого финансирования. При отсутствии такого учета у налогоплательщика, получившего средства целевого финансирования, указанные средства рассматриваются как подлежащие налогообложению с даты их получения. (в ред. Федерального закона от 29.11.2007 N 284-ФЗ)
К средствам целевого финансирования относится имущество, полученное налогоплательщиком и использованное им по назначению, определенному организацией (физическим лицом) - источником целевого финансирования или федеральными законами: (в ред. Федерального закона от 23.12.2003 N 178-ФЗ)
в виде лимитов бюджетных обязательств (бюджетных ассигнований), доведенных в установленном порядке до казенных учреждений, а также в виде субсидий, предоставленных бюджетным учреждениям и автономным учреждениям; (в ред. Федерального закона от 08.05.2010 N 83-ФЗ)
в виде лимитов бюджетных обязательств (бюджетных ассигнований), доведенных до 1 июля 2012 года в установленном порядке до бюджетных учреждений, являющихся получателями бюджетных средств; (абзац введен Федеральным законом от 18.07.2011 N 239-ФЗ)
в виде средств бюджетов, выделяемых осуществляющим управление многоквартирными домами товариществам собственников жилья, жилищным, жилищно-строительным кооперативам или иным специализированным потребительским кооперативам, управляющим организациям, выбранным собственниками помещений в многоквартирных домах, на долевое финансирование проведения капитального ремонта многоквартирных домов в соответствии с Федеральным законом "О Фонде содействия реформированию жилищно-коммунального хозяйства"; (абзац введен Федеральным законом от 30.12.2008 N 323-ФЗ)
в виде полученных грантов. В целях настоящей главы грантами признаются денежные средства или иное имущество в случае, если их передача (получение) удовлетворяет следующим условиям:
гранты предоставляются на безвозмездной и безвозвратной основах российскими физическими лицами, некоммерческими организациями, а также иностранными и международными организациями и объединениями по перечню таких организаций, утверждаемому Правительством Российской Федерации, на осуществление конкретных программ в области образования, искусства, культуры, науки, физической культуры и спорта (за исключением профессионального спорта), охраны здоровья, охраны окружающей среды, защиты прав и свобод человека и гражданина, предусмотренных законодательством Российской Федерации, социального обслуживания малоимущих и социально незащищенных категорий граждан; (в ред. Федерального закона от 18.07.2011 N 235-ФЗ)
абзац утратил силу. - Федеральный закон от 06.06.2005 N 58-ФЗ;
гранты предоставляются на условиях, определяемых грантодателем, с обязательным предоставлением грантодателю отчета о целевом использовании гранта;
в виде инвестиций, полученных при проведении инвестиционных конкурсов (торгов) в порядке, установленном законодательством Российской Федерации;
в виде инвестиций, полученных от иностранных инвесторов на финансирование капитальных вложений производственного назначения, при условии использования их в течение одного календарного года с момента получения;
в виде аккумулированных на счетах организации-застройщика средств дольщиков и (или) инвесторов;
в виде средств, полученных обществом взаимного страхования от организаций - членов общества взаимного страхования;
в виде средств, полученных из фондов поддержки научной, научно-технической, инновационной деятельности, созданных в соответствии с Федеральным законом от 23 августа 1996 года N 127-ФЗ "О науке и государственной научно-технической политике", на осуществление конкретных научных, научно-технических программ и проектов, инновационных проектов; (в ред. Федерального закона от 20.07.2011 N 249-ФЗ)
в виде средств, поступивших на формирование фондов поддержки научной, научно-технической, инновационной деятельности, созданных в соответствии с Федеральным законом от 23 августа 1996 года N 127-ФЗ "О науке и государственной научно-технической политике"; (в ред. Федерального закона от 20.07.2011 N 249-ФЗ)
в виде средств, полученных предприятиями и организациями, в состав которых входят особо радиационно опасные и ядерно опасные производства и объекты, из резервов, предназначенных для обеспечения безопасности указанных производств и объектов на всех стадиях жизненного цикла и их развития в соответствии с законодательством Российской Федерации об использовании атомной энергии. Указанные средства подлежат включению в состав внереализационных доходов в случае, если получатель фактически использовал такие средства не по целевому назначению либо не использовал по целевому назначению в течение одного года после окончания налогового периода, в котором они поступили;
в виде средств сборов за аэронавигационное обслуживание полетов воздушных судов в воздушном пространстве Российской Федерации, взимаемых в порядке, установленном уполномоченным органом в области использования воздушного пространства; (в ред. Федерального закона от 04.12.2007 N 332-ФЗ)
в виде страховых взносов банков в фонд страхования вкладов в соответствии с федеральным законом о страховании вкладов физических лиц в банках Российской Федерации; (абзац введен Федеральным законом от 23.12.2003 N 178-ФЗ)
в виде средств, получаемых медицинскими организациями, осуществляющими медицинскую деятельность в системе обязательного медицинского страхования, за оказание медицинских услуг застрахованным лицам от страховых организаций, осуществляющих обязательное медицинское страхование этих лиц; (абзац введен Федеральным законом от 29.12.2004 N 204-ФЗ)
в виде целевых средств, получаемых страховыми медицинскими организациями - участниками обязательного медицинского страхования от территориального фонда обязательного медицинского страхования в соответствии с договором о финансовом обеспечении обязательного медицинского страхования; (абзац введен Федеральным законом от 29.11.2010 N 313-ФЗ)
в виде средств собственников помещений в многоквартирных домах, поступающих на счета осуществляющих управление многоквартирными домами товариществ собственников жилья, жилищных, жилищно-строительных кооперативов и иных специализированных потребительских кооперативов, управляющих организаций на финансирование проведения ремонта, капитального ремонта общего имущества многоквартирных домов; (абзац введен Федеральным законом от 16.11.2011 N 320-ФЗ)
15) в виде стоимости дополнительно полученных организацией - акционером акций, распределенных между акционерами по решению общего собрания пропорционально количеству принадлежащих им акций, либо разницы между номинальной стоимостью новых акций, полученных взамен первоначальных, и номинальной стоимостью первоначальных акций акционера при распределении между акционерами акций при увеличении уставного капитала акционерного общества (без изменения доли участия акционера в этом акционерном обществе);
16) в виде положительной разницы, образовавшейся в результате переоценки драгоценных камней при изменении в установленном порядке прейскурантов расчетных цен на драгоценные камни;
17) в виде сумм, на которые в отчетном (налоговом) периоде произошло уменьшение уставного (складочного) капитала организации в соответствии с требованиями законодательства Российской Федерации;
18) в виде стоимости материалов и иного имущества, которые получены при демонтаже, разборке при ликвидации выводимых из эксплуатации объектов, уничтожаемых в соответствии со статьей 5 Конвенции о запрещении разработки, производства, накопления и применения химического оружия и о его уничтожении и с частью 5 Приложения по проверке к Конвенции о запрещении разработки, производства, накопления и применения химического оружия и о его уничтожении;
19) в виде стоимости полученных сельскохозяйственными товаропроизводителями мелиоративных и иных объектов сельскохозяйственного назначения (включая внутрихозяйственные водопроводы, газовые и электрические сети), построенных за счет средств бюджетов всех уровней;
20) в виде имущества и (или) имущественных прав, которые получены организациями государственного запаса специального (радиоактивного) сырья и делящихся материалов Российской Федерации от операций с материальными ценностями государственных запасов специального (радиоактивного) сырья и делящихся материалов и направлены на восстановление и содержание указанных запасов;
21) в виде сумм кредиторской задолженности налогоплательщика по уплате налогов и сборов, пеней и штрафов перед бюджетами разных уровней, по уплате взносов, пеней и штрафов перед бюджетами государственных внебюджетных фондов, списанных и (или) уменьшенных иным образом в соответствии с законодательством Российской Федерации или по решению Правительства Российской Федерации; (пп. 21 в ред. Федерального закона от 24.07.2007 N 216-ФЗ)
22) в виде имущества, безвозмездно полученного государственными и муниципальными образовательными учреждениями, а также негосударственными образовательными учреждениями, имеющими лицензии на право ведения образовательной деятельности, на ведение уставной деятельности;
23) в виде основных средств, полученных организациями, входящими в структуру Общероссийской общественно-государственной организации "Добровольное общество содействия армии, авиации и флоту России" (ДОСААФ России) (при передаче их между двумя и более организациями, входящими в структуру ДОСААФ России), использованных на подготовку граждан по военно-учетным специальностям, военно-патриотическое воспитание молодежи, развитие авиационных, технических и военно-прикладных видов спорта в соответствии с законодательством Российской Федерации; (в ред. Федерального закона от 28.12.2010 N 397-ФЗ)
24) в виде положительной разницы, полученной при переоценке ценных бумаг по рыночной стоимости;
25) в виде сумм восстановленных резервов под обесценение ценных бумаг (за исключением резервов, расходы на создание которых в соответствии со статьей 300 настоящего Кодекса ранее уменьшали налоговую базу);
26) в виде средств и иного имущества, которые получены унитарными предприятиями от собственника имущества этого предприятия или уполномоченного им органа;
27) в виде имущества (включая денежные средства) и (или) имущественных прав, которые получены
религиозной организацией в связи с совершением религиозных обрядов и церемоний и от реализации религиозной литературы и предметов религиозного назначения; (в ред. Федерального закона от 07.07.2003 N 117-ФЗ)
28) в виде сумм, полученных операторами универсального обслуживания, из резерва универсального обслуживания в соответствии с законодательством Российской Федерации в области связи; (пп. 28 введен Федеральным законом от 07.07.2003 N 117-ФЗ)
29) в виде имущества, включая денежные средства, и (или) имущественных прав, которые получены ипотечным агентом в связи с его уставной деятельностью; (пп. 29 введен Федеральным законом от 20.08.2004 N 105-ФЗ)
30) утратил силу с 1 января 2012 года. - Федеральный закон от 29.11.2010 N 313-ФЗ;
Положения подпункта 31 пункта 1 статьи 251 в редакции Федерального закона от 30.11.2011 N 359-ФЗ применяются с 1 июля 2012 года. До 1 июля 2012 года данный подпункт применяется в предыдущей редакции.
31) в виде сумм дохода от инвестирования средств пенсионных накоплений, формируемых в соответствии с законодательством Российской Федерации, полученных организациями, выступающими в качестве страховщиков по обязательному пенсионному страхованию; (пп. 31 введен Федеральным законом от 29.12.2004 N 204-ФЗ, в ред. Федерального закона от 30.11.2011 N 359-ФЗ)
32) в виде капитальных вложений в форме неотделимых улучшений арендованного имущества, произведенных арендатором, а также капитальные вложения в предоставленные по договору безвозмездного пользования объекты основных средств в форме неотделимых улучшений, произведенных организацией-ссудополучателем; (пп. 32 введен Федеральным законом от 06.06.2005 N 58-ФЗ, в ред. Федерального закона от 26.11.2008 N 224-ФЗ)
33) доходы судовладельцев, полученные от эксплуатации и (или) реализации судов, зарегистрированных в Российском международном реестре судов. Для целей настоящей главы под эксплуатацией судов, зарегистрированных в Российском международном реестре судов, понимается использование таких судов для перевозок грузов, пассажиров и их багажа и оказания иных связанных с осуществлением указанных перевозок услуг при условии, что пункт отправления и (или) пункт назначения расположены за пределами территории Российской Федерации, а также сдача таких судов в аренду для оказания таких услуг; (пп. 33 введен Федеральным законом от 20.12.2005 N 168-ФЗ, в ред. Федерального закона от 07.11.2011 N 305-ФЗ)
33.1) в виде средств, полученных от оказания казенными учреждениями государственных (муниципальных) услуг (выполнения работ), а также от исполнения ими иных государственных (муниципальных) функций; (пп. 33.1 введен Федеральным законом от 08.05.2010 N 83-ФЗ)
33.2) доходы судовладельцев, полученные от эксплуатации и (или) реализации судов, построенных российскими судостроительными организациями после 1 января 2010 года и зарегистрированных в Российском международном реестре судов. При этом под эксплуатацией таких судов в целях настоящего подпункта понимается их использование для перевозок грузов, пассажиров и их багажа, буксировки и обеспечения указанных услуг и видов деятельности независимо от расположения пункта отправления и (или) пункта назначения, а также сдача таких судов в аренду для данного использования; (пп. 33.2 введен Федеральным законом от 07.11.2011 N 305-ФЗ)
34) доходы банка развития - государственной корпорации; (пп. 34 введен Федеральным законом от 17.05.2007 N 83-ФЗ)
35) в виде сумм дохода от инвестирования накоплений для жилищного обеспечения военнослужащих, предназначенных для распределения по именным накопительным счетам участников
накопительно-ипотечной системы жилищного обеспечения военнослужащих; (пп. 35 введен Федеральным законом от 04.12.2007 N 324-ФЗ)
Положения подпункта 36 пункта 1 статьи 251 применяются до 1 января 2017 года (Федеральный закон от 01.12.2007 N 310-ФЗ).
36) доходы налогоплательщиков, являющихся российскими организаторами Олимпийских игр и Паралимпийских игр в соответствии со статьей 3 Федерального закона "Об организации и о проведении XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, развитии города Сочи как горноклиматического курорта и внесении изменений в отдельные законодательные акты Российской Федерации", полученные в связи с организацией и проведением XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, включая доходы от размещения временно свободных денежных средств, эксплуатации олимпийских объектов и другие доходы, при условии направления полученных доходов на цели деятельности, предусмотренные для российских организаторов Олимпийских игр и Паралимпийских игр законодательством Российской Федерации, а также их уставными документами; (пп. 36 введен Федеральным законом от 01.12.2007 N 310-ФЗ)
Положения подпункта 36.1 пункта 1 статьи 251 применяются до 1 января 2017 года (пункт 6 статьи 12 Федерального закона от 30.07.2010 N 242-ФЗ).
36.1) доходы налогоплательщиков, являющихся российскими маркетинговыми партнерами Международного олимпийского комитета в соответствии со статьей 3.1 Федерального закона от 1 декабря 2007 года N 310-ФЗ "Об организации и о проведении XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, развитии города Сочи как горноклиматического курорта и внесении изменений в отдельные законодательные акты Российской Федерации", полученные в связи с исполнением обязательств маркетингового партнера Международного олимпийского комитета, в том числе доходы от реализации товаров (работ, услуг), имущественных прав, от безвозмездного использования олимпийских объектов, доходы в виде курсовых разниц, полученные в результате такой деятельности; (пп. 36.1 введен Федеральным законом от 30.07.2010 N 242-ФЗ)
37) в виде имущества и (или) имущественных прав, полученных по концессионному соглашению в соответствии с законодательством Российской Федерации; (пп. 37 введен Федеральным законом от 30.06.2008 N 108-ФЗ)
Положения подпункта 38 пункта 1 статьи 251 применяются до 31 декабря 2012 года включительно.
38) доходы осуществляющей функции по предоставлению финансовой поддержки на проведение капитального ремонта многоквартирных домов и переселение граждан из аварийного жилищного фонда в соответствии с Федеральным законом от 21 июля 2007 года N 185-ФЗ "О Фонде содействия реформированию жилищно-коммунального хозяйства" (далее - Федеральный закон "О Фонде содействия реформированию жилищно-коммунального хозяйства") некоммерческой организации, которые получены от размещения временно свободных денежных средств; (пп. 38 введен Федеральным законом от 01.12.2008 N 225-ФЗ)
39) денежные средства в пределах выплаты потерпевшему, полученные страховщиком, осуществившим прямое возмещение убытков потерпевшему в соответствии с законодательством Российской Федерации об обязательном страховании гражданской ответственности владельцев транспортных средств, от страховщика, который застраховал гражданскую ответственность лица, причинившего вред имуществу потерпевшего; (пп. 39 введен Федеральным законом от 25.12.2008 N 282-ФЗ, в ред. Федерального закона от 15.11.2010 N 300-ФЗ)
О распространении действия подпункта 40 пункта 1 статьи 251 на правоотношения по оказанию услуг по предоставлению бесплатного эфирного времени и (или) бесплатной печатной площади, возникшие в период с 1 января 2006 года до 1 августа 2009 года, см. части 2 и 3 статьи 2 Федерального закона от 17.07.2009 N 161-ФЗ.
40) в виде стоимости эфирного времени и (или) печатной площади, безвозмездно полученных налогоплательщиками в соответствии с законодательством Российской Федерации о выборах и референдумах; (пп. 40 введен Федеральным законом от 17.07.2009 N 161-ФЗ)
Положения подпункта 41 пункта 1 статьи 251 распространяют свое действие на правоотношения, возникшие с 1 января 2009 года, и применяются до 1 января 2017 года (Федеральный закон от 27.12.2009 N 379-ФЗ).
41) доходы, полученные общероссийским общественным объединением, осуществляющим свою деятельность в соответствии с законодательством Российской Федерации об общественных объединениях, Олимпийской хартией Международного олимпийского комитета и на основе признания Международным олимпийским комитетом, и общероссийским общественным объединением, осуществляющим свою деятельность в соответствии с законодательством Российской Федерации об общественных объединениях, Конституцией Международного паралимпийского комитета и на основе признания Международным паралимпийским комитетом, в рамках соглашений о передаче имущественных прав Олимпийским комитетом России и Паралимпийским комитетом России (в том числе прав использования результатов интеллектуальной деятельности и (или) средств индивидуализации) в денежной и (или) натуральной формах (спортивная экипировка, оказание услуг по проезду, проживанию и страхованию членов олимпийской делегации Российской Федерации и паралимпийской делегации Российской Федерации) от российских и иностранных организаторов XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи в соответствии со статьей 3 Федерального закона от 1 декабря 2007 года N 310-ФЗ "Об организации и о проведении XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, развитии города Сочи как горноклиматического курорта и внесении изменений в отдельные законодательные акты Российской Федерации" в период организации и проведения XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи; (пп. 41 введен Федеральным законом от 27.12.2009 N 379-ФЗ)
42) в виде денежных средств, недвижимого имущества, ценных бумаг, переданных на формирование или пополнение целевого капитала некоммерческой организации в установленном Федеральным законом от 30 декабря 2006 года N 275-ФЗ "О порядке формирования и использования целевого капитала некоммерческих организаций" порядке и возвращенных жертвователю или его правопреемникам в случае расформирования целевого капитала некоммерческой организации, отмены пожертвования или в ином случае, если возврат имущества предусмотрен договором пожертвования и (или) Федеральным законом от 30 декабря 2006 года N 275-ФЗ "О порядке формирования и использования целевого капитала некоммерческих организаций". При возврате недвижимого имущества или ценных бумаг жертвователь учитывает такое имущество по стоимости (остаточной стоимости), по которой оно было учтено в налоговом учете жертвователя на дату передачи такого имущества на пополнение целевого капитала некоммерческой организации. Правопреемники жертвователя учитывают такое имущество по стоимости (остаточной стоимости) на дату его передачи на пополнение целевого капитала некоммерческой организации; (пп. 42 введен Федеральным законом от 21.11.2011 N 328-ФЗ)
43) проценты от размещения на депозитных счетах в кредитных организациях денежных средств, полученных на формирование или пополнение целевого капитала некоммерческой организации или возвращенных управляющей компанией в связи с прекращением действия договора доверительного управления имуществом, дивиденды, процентный (купонный) доход, иные подлежащие передаче в управление управляющей компании в соответствии с Федеральным законом от 30 декабря 2006 года N 275-ФЗ "О порядке формирования и использования целевого капитала некоммерческих организаций" доходы некоммерческой организации - собственника целевого капитала от погашения по ценным бумагам, полученным на пополнение целевого капитала некоммерческой организации или возвращенным управляющей компанией в связи с прекращением действия договора доверительного управления имуществом; (пп. 43 введен Федеральным законом от 21.11.2011 N 328-ФЗ)
44) денежные средства, полученные ответственным участником консолидированной группы налогоплательщиков от других участников этой группы для уплаты налога (авансовых платежей, пеней, штрафов) в порядке, установленном настоящим Кодексом для консолидированной группы налогоплательщиков, а также денежные средства, полученные участником консолидированной группы
налогоплательщиков от ответственного участника этой группы налогоплательщиков в связи с уточнением сумм налога (авансовых платежей, пеней, штрафов), подлежащих уплате по этой группе налогоплательщиков. (пп. 44 введен Федеральным законом от 16.11.2011 N 321-ФЗ)
Федеральным законом от 02.10.2012 N 162-ФЗ пункт 2 статьи 251 дополнен подпунктом 19, действие которого распространяется на правоотношения, возникшие с 1 января 2012 года.
2. При определении налоговой базы также не учитываются целевые поступления (за исключением целевых поступлений в виде подакцизных товаров). К ним относятся целевые поступления на содержание некоммерческих организаций и ведение ими уставной деятельности, поступившие безвозмездно на основании решений органов государственной власти и органов местного самоуправления и решений органов управления государственных внебюджетных фондов, а также целевые поступления от других организаций и (или) физических лиц и использованные указанными получателями по назначению. При этом налогоплательщики - получатели указанных целевых поступлений обязаны вести раздельный учет доходов (расходов), полученных (понесенных) в рамках целевых поступлений. (в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
К целевым поступлениям на содержание некоммерческих организаций и ведение ими уставной деятельности относятся: (в ред. Федерального закона от 29.11.2007 N 284-ФЗ)
1) осуществленные в соответствии с законодательством Российской Федерации о некоммерческих организациях взносы учредителей (участников, членов), пожертвования, признаваемые таковыми в соответствии с гражданским законодательством Российской Федерации, доходы в виде безвозмездно полученных некоммерческими организациями работ (услуг), выполненных (оказанных) на основании соответствующих договоров, а также отчисления на формирование в установленном статьей 324 настоящего Кодекса порядке резерва на проведение ремонта, капитального ремонта общего имущества, которые производятся товариществу собственников жилья, жилищному кооперативу, садоводческому, садово-огородному, гаражно-строительному, жилищно-строительному кооперативу или иному специализированному потребительскому кооперативу их членами; (пп. 1 в ред. Федерального закона от 18.07.2011 N 235-ФЗ)
1.1) целевые поступления на формирование фондов поддержки научной, научно-технической, инновационной деятельности, созданных в соответствии с Федеральным законом от 23 августа 1996 года N 127-ФЗ "О науке и государственной научно-технической политике"; (пп. 1.1 в ред. Федерального закона от 20.07.2011 N 249-ФЗ)
2) имущество, имущественные права, переходящие некоммерческим организациям по завещанию в порядке наследования; (пп. 2 в ред. Федерального закона от 18.07.2011 N 235-ФЗ)
3) средства, предоставленные из федерального бюджета, бюджетов субъектов Российской Федерации, местных бюджетов, бюджетов государственных внебюджетных фондов, на осуществление уставной деятельности некоммерческих организаций; (в ред. Федерального закона от 08.05.2010 N 83-ФЗ)
4) средства и иное имущество, имущественные права, которые получены на осуществление благотворительной деятельности; (пп. 4 в ред. Федерального закона от 18.07.2011 N 235-ФЗ)
5) совокупный вклад учредителей негосударственных пенсионных фондов;
6) пенсионные взносы в негосударственные пенсионные фонды, если они в размере не менее 97 процентов направляются на формирование пенсионных резервов негосударственного пенсионного фонда; (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
Положения подпункта 6.1 пункта 2 статьи 251 в редакции Федерального закона от 30.11.2011 N 359-ФЗ применяются с 1 июля 2012 года. До 1 июля 2012 года данный подпункт применяется в предыдущей
редакции.
6.1) пенсионные накопления, в том числе страховые взносы по обязательному пенсионному страхованию, формируемые в соответствии с законодательством Российской Федерации; (пп. 6.1 введен Федеральным законом от 29.12.2004 N 204-ФЗ, в ред. Федерального закона от 30.11.2011 N 359-ФЗ)
7) использованные по целевому назначению поступления от собственников созданным ими учреждениям;
8) отчисления адвокатских палат субъектов Российской Федерации на общие нужды Федеральной палаты адвокатов в размерах и порядке, которые определяются Всероссийским съездом адвокатов; отчисления адвокатов на общие нужды адвокатской палаты соответствующего субъекта Российской Федерации в размерах и порядке, которые определяются ежегодным собранием (конференцией) адвокатов адвокатской палаты этого субъекта Российской Федерации, а также на содержание соответствующего адвокатского кабинета, коллегии адвокатов или адвокатского бюро; (пп. 8 в ред. Федерального закона от 31.12.2002 N 187-ФЗ)
9) средства, поступившие профсоюзным организациям в соответствии с коллективными договорами (соглашениями) на проведение профсоюзными организациями социально-культурных и других мероприятий, предусмотренных их уставной деятельностью;
10) использованные по назначению средства, полученные структурными организациями ДОСААФ России от федерального органа исполнительной власти, уполномоченного в области обороны, и (или) другого органа исполнительной власти по генеральному договору, а также целевые отчисления от организаций, входящих в структуру ДОСААФ России, используемые в соответствии с учредительными документами на подготовку в соответствии с законодательством Российской Федерации граждан по военно-учетным специальностям, военно-патриотическое воспитание молодежи, развитие авиационных, технических и военно-прикладных видов спорта; (в ред. Федеральных законов от 29.06.2004 N 58-ФЗ, от 28.12.2010 N 397-ФЗ)
10.1) средства, полученные некоммерческими организациями безвозмездно на обеспечение ведения уставной деятельности, не связанной с предпринимательской деятельностью, от созданных ими в соответствии с законодательством Российской Федерации структурных подразделений (отделений), являющихся налогоплательщиками (далее в целях настоящей статьи - структурные подразделения (отделения), перечисленные структурными подразделениями (отделениями) за счет целевых поступлений, поступивших им на содержание и ведение уставной деятельности; (пп. 10.1 введен Федеральным законом от 18.07.2011 N 235-ФЗ)
10.2) средства, полученные структурными подразделениями (отделениями) от создавших их в соответствии с законодательством Российской Федерации некоммерческих организаций, перечисленные некоммерческими организациями за счет целевых поступлений, полученных ими на содержание и ведение уставной деятельности; (пп. 10.2 введен Федеральным законом от 18.07.2011 N 235-ФЗ)
11) имущество (включая денежные средства) и (или) имущественные права, которые получены религиозными организациями на осуществление уставной деятельности;
12) средства, которые получены профессиональным объединением страховщиков, созданным в соответствии с Федеральным законом от 25 апреля 2002 года N 40-ФЗ "Об обязательном страховании гражданской ответственности владельцев транспортных средств", и предназначены для финансирования предусмотренных законодательством Российской Федерации об обязательном страховании гражданской ответственности владельцев транспортных средств компенсационных выплат в целях формирования фондов в соответствии с требованиями международных систем обязательного страхования гражданской ответственности владельцев транспортных средств, к которым присоединилась Российская Федерация, средства, полученные в соответствии с законодательством Российской Федерации об обязательном страховании гражданской ответственности владельцев транспортных средств указанным профессиональным объединением страховщиков в виде сумм возмещения компенсационных выплат и расходов, понесенных в связи с рассмотрением требований потерпевших о компенсационных выплатах, а
также средства, полученные в качестве платы за аккредитацию операторов технического осмотра в соответствии с законодательством в области технического осмотра транспортных средств; (пп. 12 в ред. Федерального закона от 01.07.2011 N 170-ФЗ)
13) денежные средства, недвижимое имущество, ценные бумаги, полученные некоммерческими организациями на формирование или пополнение целевого капитала, которые осуществляются в порядке, установленном Федеральным законом от 30 декабря 2006 года N 275-ФЗ "О порядке формирования и использования целевого капитала некоммерческих организаций"; (пп. 13 в ред. Федерального закона от 21.11.2011 N 328-ФЗ)
14) денежные средства, полученные некоммерческими организациями - собственниками целевого капитала от управляющих компаний, осуществляющих доверительное управление имуществом, составляющим целевой капитал, в соответствии с Федеральным законом "О порядке формирования и использования целевого капитала некоммерческих организаций"; (пп. 14 введен Федеральным законом от 30.12.2006 N 276-ФЗ)
15) денежные средства, полученные некоммерческими организациями от специализированных организаций управления целевым капиталом в соответствии с Федеральным законом "О порядке формирования и использования целевого капитала некоммерческих организаций"; (пп. 15 введен Федеральным законом от 30.12.2006 N 276-ФЗ)
16) имущественные права в виде права безвозмездного пользования государственным и муниципальным имуществом, полученные по решениям органов государственной власти и органов местного самоуправления некоммерческими организациями на ведение ими уставной деятельности. (пп. 16 введен Федеральным законом от 25.11.2009 N 281-ФЗ)
3. В случае реорганизации организаций при определении налоговой базы не учитывается в составе доходов вновь созданных, реорганизуемых и реорганизованных организаций стоимость имущества, имущественных и неимущественных прав, имеющих денежную оценку, и (или) обязательств, получаемых (передаваемых) в порядке правопреемства при реорганизации юридических лиц, которые были приобретены (созданы) реорганизуемыми организациями до даты завершения реорганизации. (п. 3 введен Федеральным законом от 06.06.2005 N 58-ФЗ)
Статья 252. Расходы. Группировка расходов
1. В целях настоящей главы налогоплательщик уменьшает полученные доходы на сумму произведенных расходов (за исключением расходов, указанных в статье 270 настоящего Кодекса).
Расходами признаются обоснованные и документально подтвержденные затраты (а в случаях, предусмотренных статьей 265 настоящего Кодекса, убытки), осуществленные (понесенные) налогоплательщиком.
Под обоснованными расходами понимаются экономически оправданные затраты, оценка которых выражена в денежной форме.
Под документально подтвержденными расходами понимаются затраты, подтвержденные документами, оформленными в соответствии с законодательством Российской Федерации, либо документами, оформленными в соответствии с обычаями делового оборота, применяемыми в иностранном государстве, на территории которого были произведены соответствующие расходы, и (или) документами, косвенно подтверждающими произведенные расходы (в том числе таможенной декларацией, приказом о командировке, проездными документами, отчетом о выполненной работе в соответствии с договором). Расходами признаются любые затраты при условии, что они произведены для осуществления деятельности, направленной на получение дохода. (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
2. Расходы в зависимости от их характера, а также условий осуществления и направлений деятельности налогоплательщика подразделяются на расходы, связанные с производством и реализацией, и внереализационные расходы. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Абзац исключен. - Федеральный закон от 29.05.2002 N 57-ФЗ.
2.1. В целях настоящей главы расходами вновь созданных и реорганизованных организаций признается стоимость (остаточная стоимость) имущества, имущественных и неимущественных прав, имеющих денежную оценку, и (или) обязательств, получаемых в порядке правопреемства при реорганизации юридических лиц, которые были приобретены (созданы) реорганизуемыми организациями до даты завершения реорганизации. Стоимость имущества, имущественных и неимущественных прав, имеющих денежную оценку, определяется по данным и документам налогового учета передающей стороны на дату перехода права собственности на указанные имущество, имущественные и неимущественные права. (в ред. Федерального закона от 26.11.2008 N 224-ФЗ)
Расходами вновь созданных и реорганизованных организаций также признаются расходы (а в случаях, предусмотренных настоящим Кодексом, убытки), предусмотренные статьями 255, 260 - 268, 275, 275.1, 279, 280, 283, 304, 318 - 320 настоящей главы, осуществленные (понесенные) реорганизуемыми организациями в той части, которая не была учтена ими при формировании налоговой базы. В целях налогообложения указанные расходы учитываются организациями-правопреемниками в порядке и на условиях, которые предусмотрены настоящей главой. Состав таких расходов и их оценка определяются по данным и документам налогового учета реорганизуемых организаций на дату завершения реорганизации (дату внесения записи о прекращении деятельности каждого присоединяемого юридического лица - при реорганизации в форме присоединения).
Дополнительные расходы, связанные с передачей (получением) имущества (имущественных и неимущественных прав) при реорганизации организаций, в целях налогообложения учитываются в порядке, установленном настоящей главой. (в ред. Федерального закона от 26.11.2008 N 224-ФЗ) (п. 2.1 введен Федеральным законом от 06.06.2005 N 58-ФЗ)
3. Особенности определения расходов, признаваемых для целей налогообложения, для отдельных категорий налогоплательщиков либо расходов, произведенных в связи с особыми обстоятельствами, устанавливаются положениями настоящей главы.
4. Если некоторые затраты с равными основаниями могут быть отнесены одновременно к нескольким группам расходов, налогоплательщик вправе самостоятельно определить, к какой именно группе он отнесет такие затраты. (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
5. Понесенные налогоплательщиком расходы, стоимость которых выражена в иностранной валюте, учитываются в совокупности с расходами, стоимость которых выражена в рублях.
Понесенные налогоплательщиком расходы, стоимость которых выражена в условных единицах, учитываются в совокупности с расходами, стоимость которых выражена в рублях.
Пересчет указанных расходов производится налогоплательщиком в зависимости от выбранного в учетной политике для целей налогообложения метода признания таких расходов в соответствии со статьями 272 и 273 настоящего Кодекса.
В целях настоящей главы суммы, отраженные в составе расходов налогоплательщиков, не подлежат повторному включению в состав его расходов. (п. 5 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
Статья 253. Расходы, связанные с производством и реализацией
1. Расходы, связанные с производством и реализацией, включают в себя:
1) расходы, связанные с изготовлением (производством), хранением и доставкой товаров, выполнением работ, оказанием услуг, приобретением и (или) реализацией товаров (работ, услуг, имущественных прав);
2) расходы на содержание и эксплуатацию, ремонт и техническое обслуживание основных средств и
иного имущества, а также на поддержание их в исправном (актуальном) состоянии;
3) расходы на освоение природных ресурсов;
4) расходы на научные исследования и опытно-конструкторские разработки;
5) расходы на обязательное и добровольное страхование;
6) прочие расходы, связанные с производством и (или) реализацией.
2. Расходы, связанные с производством и (или) реализацией, подразделяются на:
1) материальные расходы;
2) расходы на оплату труда;
3) суммы начисленной амортизации;
4) прочие расходы.
КонсультантПлюс: примечание. Упомянутая в нижеследующем пункте статья 297, устанавливавшая особенности определения
расходов организаций потребительской кооперации, утратила силу с 1 января 2005 года.
3. Особенности определения расходов банков, страховых организаций, негосударственных пенсионных фондов, организаций потребительской кооперации, клиринговых организаций, профессиональных участников рынка ценных бумаг и иностранных организаций устанавливаются с учетом положений статей 291, 292, 294, 296, 297, 299, 300 и 307 - 310 настоящего Кодекса. (п. 3 в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
Статья 254. Материальные расходы
1. К материальным расходам, в частности, относятся следующие затраты налогоплательщика:
1) на приобретение сырья и (или) материалов, используемых в производстве товаров (выполнении работ, оказании услуг) и (или) образующих их основу либо являющихся необходимым компонентом при производстве товаров (выполнении работ, оказании услуг);
2) на приобретение материалов, используемых:
абзац исключен. - Федеральный закон от 29.05.2002 N 57-ФЗ;
для упаковки и иной подготовки произведенных и (или) реализуемых товаров (включая предпродажную подготовку);
на другие производственные и хозяйственные нужды (проведение испытаний, контроля, содержание, эксплуатацию основных средств и иные подобные цели);
3) на приобретение инструментов, приспособлений, инвентаря, приборов, лабораторного оборудования, спецодежды и других средств индивидуальной и коллективной защиты, предусмотренных законодательством Российской Федерации, и другого имущества, не являющихся амортизируемым имуществом. Стоимость такого имущества включается в состав материальных расходов в полной сумме по мере ввода его в эксплуатацию; (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 06.06.2005 N 58-ФЗ)
4) на приобретение комплектующих изделий, подвергающихся монтажу, и (или) полуфабрикатов, подвергающихся дополнительной обработке у налогоплательщика; (пп. 4 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
5) на приобретение топлива, воды, энергии всех видов, расходуемых на технологические цели,
выработку (в том числе самим налогоплательщиком для производственных нужд) всех видов энергии, отопление зданий, а также расходы на производство и (или) приобретение мощности, расходы на трансформацию и передачу энергии; (пп. 5 в ред. Федерального закона от 22.07.2008 N 158-ФЗ)
6) на приобретение работ и услуг производственного характера, выполняемых сторонними организациями или индивидуальными предпринимателями, а также на выполнение этих работ (оказание услуг) структурными подразделениями налогоплательщика. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
К работам (услугам) производственного характера относятся выполнение отдельных операций по производству (изготовлению) продукции, выполнению работ, оказанию услуг, обработке сырья (материалов), контроль за соблюдением установленных технологических процессов, техническое обслуживание основных средств и другие подобные работы.
К работам (услугам) производственного характера также относятся транспортные услуги сторонних организаций (включая индивидуальных предпринимателей) и (или) структурных подразделений самого налогоплательщика по перевозкам грузов внутри организации, в частности перемещение сырья (материалов), инструментов, деталей, заготовок, других видов грузов с базисного (центрального) склада в цеха (отделения) и доставка готовой продукции в соответствии с условиями договоров (контрактов); (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
7) связанные с содержанием и эксплуатацией основных средств и иного имущества природоохранного назначения (в том числе расходы, связанные с содержанием и эксплуатацией очистных сооружений, золоуловителей, фильтров и других природоохранных объектов, расходы на захоронение экологически опасных отходов, расходы на приобретение услуг сторонних организаций по приему, хранению и уничтожению экологически опасных отходов, очистке сточных вод, формированием санитарно-защитных зон в соответствии с действующими государственными санитарно-эпидемиологическими правилами и нормативами, платежи за предельно допустимые выбросы (сбросы) загрязняющих веществ в природную среду и другие аналогичные расходы). (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 06.06.2005 N 58-ФЗ)
2. Стоимость материально-производственных запасов, включаемых в материальные расходы, определяется исходя из цен их приобретения (без учета налога на добавленную стоимость и акцизов, за исключением случаев, предусмотренных настоящим Кодексом), включая комиссионные вознаграждения, уплачиваемые посредническим организациям, ввозные таможенные пошлины и сборы, расходы на транспортировку и иные затраты, связанные с приобретением материально-производственных запасов. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 06.06.2005 N 58-ФЗ)
Стоимость материально-производственных запасов, прочего имущества в виде излишков, выявленных в ходе инвентаризации, и (или) имущества, полученного при демонтаже или разборке выводимых из эксплуатации основных средств, а также при ремонте, модернизации, реконструкции, техническом перевооружении, частичной ликвидации основных средств, определяется как сумма дохода, учтенного налогоплательщиком в порядке, предусмотренном пунктами 13 и 20 части второй статьи 250 настоящего Кодекса. (в ред. Федеральных законов от 25.11.2009 N 281-ФЗ, от 27.07.2010 N 229-ФЗ)
3. Если стоимость возвратной тары, принятой от поставщика с материально-производственными запасами, включена в цену этих ценностей, из общей суммы расходов на их приобретение исключается стоимость возвратной тары по цене ее возможного использования или реализации. Стоимость невозвратной тары и упаковки, принятых от поставщика с материально-производственными запасами, включается в сумму расходов на их приобретение. (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
Отнесение тары к возвратной или невозвратной определяется условиями договора (контракта) на приобретение материально-производственных запасов. (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
4. В случае, если налогоплательщик в качестве сырья, запасных частей, комплектующих,
полуфабрикатов и иных материальных расходов использует продукцию собственного производства, а также в случае, если в состав материальных расходов налогоплательщик включает результаты работ или услуги собственного производства, оценка указанной продукции, результатов работ или услуг собственного производства производится исходя из оценки готовой продукции (работ, услуг) в соответствии со статьей 319 настоящего Кодекса. (п. 4 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
5. Сумма материальных расходов текущего месяца уменьшается на стоимость остатков материально-производственных запасов, переданных в производство, но не использованных в производстве на конец месяца. Оценка таких материально-производственных запасов должна соответствовать их оценке при списании. (п. 5 введен Федеральным законом от 29.05.2002 N 57-ФЗ, в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
6. Сумма материальных расходов уменьшается на стоимость возвратных отходов. В целях настоящей главы под возвратными отходами понимаются остатки сырья (материалов), полуфабрикатов, теплоносителей и других видов материальных ресурсов, образовавшиеся в процессе производства товаров (выполнения работ, оказания услуг), частично утратившие потребительские качества исходных ресурсов (химические или физические свойства) и в силу этого используемые с повышенными расходами (пониженным выходом продукции) или не используемые по прямому назначению.
Не относятся к возвратным отходам остатки материально-производственных запасов, которые в соответствии с технологическим процессом передаются в другие подразделения в качестве полноценного сырья (материалов) для производства других видов товаров (работ, услуг), а также попутная (сопряженная) продукция, получаемая в результате осуществления технологического процесса. (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
Возвратные отходы оцениваются в следующем порядке:
1) по пониженной цене исходного материального ресурса (по цене возможного использования), если эти отходы могут быть использованы для основного или вспомогательного производства, но с повышенными расходами (пониженным выходом готовой продукции);
2) по цене реализации, если эти отходы реализуются на сторону.
7. К материальным расходам для целей налогообложения приравниваются:
1) расходы на рекультивацию земель и иные природоохранные мероприятия, если иное не установлено статьей 261 настоящего Кодекса;
Федеральным законом от 06.06.2005 N 58-ФЗ установлено, что впредь до утверждения норм естественной убыли в порядке, установленном подпунктом 2 пункта 7 статьи 254, применяются нормы естественной убыли, утвержденные ранее соответствующими федеральными органами исполнительной власти. Данное положение распространяется на правоотношения, возникшие с 1 января 2002 года.
2) потери от недостачи и (или) порчи при хранении и транспортировке материально-производственных запасов в пределах норм естественной убыли, утвержденных в порядке, установленном Правительством Российской Федерации; (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
3) технологические потери при производстве и (или) транспортировке. Технологическими потерями признаются потери при производстве и (или) транспортировке товаров (работ, услуг), обусловленные технологическими особенностями производственного цикла и (или) процесса транспортировки, а также физико-химическими характеристиками применяемого сырья; (пп. 3 в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
4) расходы на горно-подготовительные работы при добыче полезных ископаемых, по эксплуатационным вскрышным работам на карьерах и нарезным работам при подземных разработках в пределах горного отвода горнорудных предприятий.
(в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
8. При определении размера материальных расходов при списании сырья и материалов, используемых при производстве (изготовлении) товаров (выполнении работ, оказании услуг), в соответствии с принятой организацией учетной политикой для целей налогообложения применяется один из следующих методов оценки указанного сырья и материалов:
метод оценки по стоимости единицы запасов; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
метод оценки по средней стоимости; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
метод оценки по стоимости первых по времени приобретений (ФИФО); (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
метод оценки по стоимости последних по времени приобретений (ЛИФО). (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Статья 255. Расходы на оплату труда
В расходы налогоплательщика на оплату труда включаются любые начисления работникам в денежной и (или) натуральной формах, стимулирующие начисления и надбавки, компенсационные начисления, связанные с режимом работы или условиями труда, премии и единовременные поощрительные начисления, расходы, связанные с содержанием этих работников, предусмотренные нормами законодательства Российской Федерации, трудовыми договорами (контрактами) и (или) коллективными договорами. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
К расходам на оплату труда в целях настоящей главы относятся, в частности:
1) суммы, начисленные по тарифным ставкам, должностным окладам, сдельным расценкам или в процентах от выручки в соответствии с принятыми у налогоплательщика формами и системами оплаты труда; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
2) начисления стимулирующего характера, в том числе премии за производственные результаты, надбавки к тарифным ставкам и окладам за профессиональное мастерство, высокие достижения в труде и иные подобные показатели;
3) начисления стимулирующего и (или) компенсирующего характера, связанные с режимом работы и условиями труда, в том числе надбавки к тарифным ставкам и окладам за работу в ночное время, работу в многосменном режиме, за совмещение профессий, расширение зон обслуживания, за работу в тяжелых, вредных, особо вредных условиях труда, за сверхурочную работу и работу в выходные и праздничные дни, производимые в соответствии с законодательством Российской Федерации;
4) стоимость бесплатно предоставляемых работникам в соответствии с законодательством Российской Федерации коммунальных услуг, питания и продуктов, предоставляемого работникам налогоплательщика в соответствии с установленным законодательством Российской Федерации порядком бесплатного жилья (суммы денежной компенсации за непредоставление бесплатного жилья, коммунальных и иных подобных услуг); (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
5) расходы на приобретение (изготовление) выдаваемых в соответствии с законодательством Российской Федерации работникам бесплатно либо продаваемых работникам по пониженным ценам форменной одежды и обмундирования (в части стоимости, не компенсируемой работниками), которые остаются в личном постоянном пользовании работников. В таком же порядке учитываются расходы на приобретение или изготовление организацией форменной одежды и обуви, которые свидетельствуют о принадлежности работников к данной организации; (п. 5 в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
6) сумма начисленного работникам среднего заработка, сохраняемого на время выполнения ими государственных и (или) общественных обязанностей и в других случаях, предусмотренных законодательством Российской Федерации о труде;
7) расходы на оплату труда, сохраняемую работникам на время отпуска, предусмотренного законодательством Российской Федерации, фактические расходы на оплату проезда работников и лиц, находящихся у этих работников на иждивении, к месту использования отпуска на территории Российской Федерации и обратно (включая расходы на оплату провоза багажа работников организаций, расположенных в районах Крайнего Севера и приравненных к ним местностях) в порядке, предусмотренном действующим законодательством - для организаций, финансируемых из соответствующих бюджетов и в порядке, предусмотренном работодателем - для иных организаций, доплата несовершеннолетним за сокращенное рабочее время, расходы на оплату перерывов в работе матерей для кормления ребенка, а также расходы на оплату времени, связанного с прохождением медицинских осмотров; (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 22.08.2004 N 122-ФЗ)
8) денежные компенсации за неиспользованный отпуск в соответствии с трудовым законодательством Российской Федерации; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
9) начисления работникам, высвобождаемым в связи с реорганизацией или ликвидацией налогоплательщика, сокращением численности или штата работников налогоплательщика; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
10) единовременные вознаграждения за выслугу лет (надбавки за стаж работы по специальности) в соответствии с законодательством Российской Федерации;
11) надбавки, обусловленные районным регулированием оплаты труда, в том числе начисления по районным коэффициентам и коэффициентам за работу в тяжелых природно-климатических условиях; (в ред. Федерального закона от 22.08.2004 N 122-ФЗ)
12) надбавки за непрерывный стаж работы в районах Крайнего Севера и приравненных к ним местностях, в районах европейского Севера и других районах с тяжелыми природно-климатическими условиями; (в ред. Федерального закона от 22.08.2004 N 122-ФЗ)
12.1) стоимость проезда по фактическим расходам и стоимость провоза багажа из расчета не более 5 тонн на семью по фактическим расходам, но не выше тарифов, предусмотренных для перевозок железнодорожным транспортом работнику организации, расположенной в районах Крайнего Севера и приравненных к ним местностях (в случае отсутствия железной дороги указанные расходы принимаются в размере минимальной стоимости проезда на воздушном транспорте), и членам его семьи в случае переезда к новому месту жительства в другую местность в связи с расторжением трудового договора с работником по любым основаниям, в том числе в случае его смерти, за исключением увольнения за виновные действия; (п. 12.1 введен Федеральным законом от 06.06.2005 N 58-ФЗ)
13) расходы на оплату труда, сохраняемую в соответствии с законодательством Российской Федерации на время учебных отпусков, предоставляемых работникам налогоплательщика, а также расходы на оплату проезда к месту учебы и обратно; (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 06.06.2005 N 58-ФЗ)
14) расходы на оплату труда за время вынужденного прогула или время выполнения нижеоплачиваемой работы в случаях, предусмотренных законодательством Российской Федерации;
15) утратил силу с 1 января 2010 года. - Федеральный закон от 24.07.2009 N 213-ФЗ;
16) суммы платежей (взносов) работодателей по договорам обязательного страхования, суммы взносов работодателей, уплачиваемых в соответствии с Федеральным законом "О дополнительных страховых взносах на накопительную часть трудовой пенсии и государственной поддержке формирования пенсионных накоплений", а также суммы платежей (взносов) работодателей по договорам добровольного
страхования (договорам негосударственного пенсионного обеспечения), заключенным в пользу работников со страховыми организациями (негосударственными пенсионными фондами), имеющими лицензии, выданные в соответствии с законодательством Российской Федерации, на ведение соответствующих видов деятельности в Российской Федерации. (в ред. Федерального закона от 30.04.2008 N 55-ФЗ)
В случаях добровольного страхования (негосударственного пенсионного обеспечения) указанные суммы относятся к расходам на оплату труда по договорам:
страхования жизни, если такие договоры заключаются на срок не менее пяти лет с российскими страховыми организациями, имеющими лицензии на ведение соответствующего вида деятельности, и в течение этих пяти лет не предусматривают страховых выплат, в том числе в виде рент и (или) аннуитетов, за исключением страховых выплат в случаях смерти и (или) причинения вреда здоровью застрахованного лица; (в ред. Федерального закона от 24.07.2007 N 216-ФЗ)
негосударственного пенсионного обеспечения при условии применения пенсионной схемы, предусматривающей учет пенсионных взносов на именных счетах участников негосударственных пенсионных фондов, и (или) добровольного пенсионного страхования при наступлении у участника и (или) застрахованного лица пенсионных оснований, предусмотренных законодательством Российской Федерации, дающих право на установление пенсии по государственному пенсионному обеспечению и (или) трудовой пенсии, и в течение периода действия пенсионных оснований. При этом договоры негосударственного пенсионного обеспечения должны предусматривать выплату пенсий до исчерпания средств на именном счете участника, но в течение не менее пяти лет, или пожизненно, а договоры добровольного пенсионного страхования - выплату пенсий пожизненно; (в ред. Федеральных законов от 29.12.2004 N 204-ФЗ, от 24.07.2007 N 216-ФЗ)
добровольного личного страхования работников, заключаемым на срок не менее одного года, предусматривающим оплату страховщиками медицинских расходов застрахованных работников;
добровольного личного страхования, предусматривающим выплаты исключительно в случаях смерти и (или) причинения вреда здоровью застрахованного лица. (в ред. Федерального закона от 24.07.2007 N 216-ФЗ)
Совокупная сумма взносов работодателей, уплачиваемых в соответствии с Федеральным законом "О дополнительных страховых взносах на накопительную часть трудовой пенсии и государственной поддержке формирования пенсионных накоплений", и платежей (взносов) работодателей, выплачиваемая по договорам долгосрочного страхования жизни работников, добровольного пенсионного страхования и (или) негосударственного пенсионного обеспечения работников, учитывается в целях налогообложения в размере, не превышающем 12 процентов от суммы расходов на оплату труда. (в ред. Федеральных законов от 29.12.2004 N 204-ФЗ, от 30.04.2008 N 55-ФЗ)
В случае внесения изменений в условия договора страхования жизни, а также договора добровольного пенсионного страхования и (или) договора негосударственного пенсионного обеспечения в отношении отдельных или всех застрахованных работников (участников), если в результате таких изменений условия договора перестают соответствовать требованиям настоящего пункта, или в случае расторжения указанных договоров в отношении отдельных или всех застрахованных работников (участников) взносы работодателя по таким договорам в отношении соответствующих работников, ранее включенные в состав расходов, признаются подлежащими налогообложению с даты внесения таких изменений в условия указанных договоров и (или) сокращения сроков действия этих договоров либо их расторжения (за исключением случаев досрочного расторжения договора в связи с обстоятельствами непреодолимой силы, то есть чрезвычайными и непредотвратимыми обстоятельствами). (в ред. Федерального закона от 24.07.2007 N 216-ФЗ)
Взносы по договорам добровольного личного страхования, предусматривающим оплату страховщиками медицинских расходов застрахованных работников, а также расходы работодателей по договорам на оказание медицинских услуг, заключенным в пользу работников на срок не менее одного года с медицинскими организациями, имеющими соответствующие лицензии на осуществление медицинской деятельности, выданные в соответствии с законодательством Российской Федерации, включаются в состав
расходов в размере, не превышающем 6 процентов от суммы расходов на оплату труда. (в ред. Федерального закона от 24.07.2009 N 213-ФЗ)
Взносы по договорам добровольного личного страхования, предусматривающим выплаты исключительно в случаях смерти и (или) причинения вреда здоровью застрахованного лица, включаются в состав расходов в размере, не превышающем 15 000 рублей в год, рассчитанном как отношение общей суммы взносов, уплачиваемых по указанным договорам, к количеству застрахованных работников. (в ред. Федерального закона от 24.07.2007 N 216-ФЗ)
При расчете предельных размеров платежей (взносов), исчисляемых в соответствии с настоящим подпунктом, в расходы на оплату труда не включаются суммы платежей (взносов), предусмотренные настоящим подпунктом; (абзац введен Федеральным законом от 29.05.2002 N 57-ФЗ)
17) суммы, начисленные в размере тарифной ставки или оклада (при выполнении работ вахтовым методом), предусмотренные коллективными договорами, за календарные дни нахождения в пути от места нахождения организации (пункта сбора) к месту работы и обратно, предусмотренные графиком работы на вахте, а также за дни задержки работников в пути по метеорологическим условиям; (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
18) суммы, начисленные за выполненную работу физическим лицам, привлеченным для работы у налогоплательщика согласно специальным договорам на предоставление рабочей силы с государственными организациями; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
19) в случаях, предусмотренных законодательством Российской Федерации, начисления по основному месту работы рабочим, руководителям или специалистам налогоплательщика во время их обучения с отрывом от работы в системе повышения квалификации или переподготовки кадров; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
20) расходы на оплату труда работников-доноров за дни обследования, сдачи крови и отдыха, предоставляемые после каждого дня сдачи крови;
21) расходы на оплату труда работников, не состоящих в штате организации-налогоплательщика, за выполнение ими работ по заключенным договорам гражданско-правового характера (включая договоры подряда), за исключением оплаты труда по договорам гражданско-правового характера, заключенным с индивидуальными предпринимателями; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
22) предусмотренные законодательством Российской Федерации начисления военнослужащим, проходящим военную службу на государственных унитарных предприятиях и в строительных организациях федеральных органов исполнительной власти, в которых законодательством Российской Федерации предусмотрена военная служба, и лицам рядового и начальствующего состава органов внутренних дел, Государственной противопожарной службы, предусмотренные федеральными законами, законами о статусе военнослужащих и об учреждениях и органах, исполняющих уголовные наказания в виде лишения свободы; (в ред. Федерального закона от 25.07.2002 N 116-ФЗ)
23) доплаты инвалидам, предусмотренные законодательством Российской Федерации;
24) расходы в виде отчислений в резерв на предстоящую оплату отпусков работникам и (или) в резерв на выплату ежегодного вознаграждения за выслугу лет, осуществляемые в соответствии со статьей 324.1 настоящего Кодекса; (п. 24 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
Пункт 24.1 статьи 255 в соответствии с Федеральным законом от 22.07.2008 N 158-ФЗ применялся до 1 января 2012 года. Федеральным законом от 21.11.2011 N 330-ФЗ данное изменение признано утратившим силу с 1 января 2012 года.
24.1) расходы на возмещение затрат работников по уплате процентов по займам (кредитам) на приобретение и (или) строительство жилого помещения. Указанные расходы для целей налогообложения признаются в размере, не превышающем 3 процентов суммы расходов на оплату труда; (п. 24.1 введен Федеральным законом от 22.07.2008 N 158-ФЗ (ред. 21.11.2011))
25) другие виды расходов, произведенных в пользу работника, предусмотренных трудовым договором и (или) коллективным договором.
Статья 256. Амортизируемое имущество
1. Амортизируемым имуществом в целях настоящей главы признаются имущество, результаты интеллектуальной деятельности и иные объекты интеллектуальной собственности, которые находятся у налогоплательщика на праве собственности (если иное не предусмотрено настоящей главой), используются им для извлечения дохода и стоимость которых погашается путем начисления амортизации. Амортизируемым имуществом признается имущество со сроком полезного использования более 12 месяцев и первоначальной стоимостью более 40 000 рублей. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 24.07.2007 N 216-ФЗ, от 27.07.2010 N 229-ФЗ)
Амортизируемое имущество, полученное унитарным предприятием от собственника имущества унитарного предприятия в оперативное управление или хозяйственное ведение, подлежит амортизации у данного унитарного предприятия в порядке, установленном настоящей главой. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Амортизируемое имущество, полученное организацией-инвестором от собственника имущества в соответствии с законодательством Российской Федерации об инвестиционных соглашениях в сфере деятельности по оказанию коммунальных услуг, подлежит амортизации у данной организации в течение срока действия инвестиционного соглашения в порядке, установленном настоящей главой. (абзац введен Федеральным законом от 20.08.2004 N 110-ФЗ)
Амортизируемым имуществом признаются капитальные вложения в предоставленные в аренду объекты основных средств в форме неотделимых улучшений, произведенных арендатором с согласия арендодателя, а также капитальные вложения в предоставленные по договору безвозмездного пользования объекты основных средств в форме неотделимых улучшений, произведенных организацией-ссудополучателем с согласия организации-ссудодателя. (в ред. Федерального закона от 22.07.2008 N 158-ФЗ)
Амортизируемое имущество, полученное организацией от собственника имущества или созданное в соответствии с законодательством Российской Федерации об инвестиционных соглашениях в сфере деятельности по оказанию коммунальных услуг или законодательством Российской Федерации о концессионных соглашениях, подлежит амортизации у данной организации в течение срока действия инвестиционного соглашения или концессионного соглашения в порядке, установленном настоящей главой. (абзац введен Федеральным законом от 06.06.2005 N 58-ФЗ, в ред. Федерального закона от 30.06.2008 N 108-ФЗ)
2. Не подлежат амортизации земля и иные объекты природопользования (вода, недра и другие природные ресурсы), а также материально-производственные запасы, товары, объекты незавершенного капитального строительства, ценные бумаги, финансовые инструменты срочных сделок (в том числе форвардные, фьючерсные контракты, опционные контракты). (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Не подлежат амортизации следующие виды амортизируемого имущества: (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
1) имущество бюджетных организаций, за исключением имущества, приобретенного в связи с осуществлением предпринимательской деятельности и используемого для осуществления такой деятельности; (в ред. Федерального закона от 24.07.2002 N 110-ФЗ)
2) имущество некоммерческих организаций, полученное в качестве целевых поступлений или
приобретенное за счет средств целевых поступлений и используемое для осуществления некоммерческой деятельности; (пп. 2 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
3) имущество, приобретенное (созданное) с использованием бюджетных средств целевого финансирования. Указанная норма не применяется в отношении имущества, полученного налогоплательщиком при приватизации; (пп. 3 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
4) объекты внешнего благоустройства (объекты лесного хозяйства, объекты дорожного хозяйства, сооружение которых осуществлялось с привлечением источников бюджетного или иного аналогичного целевого финансирования, специализированные сооружения судоходной обстановки) и другие аналогичные объекты; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
5) утратил силу. - Федеральный закон от 22.07.2008 N 135-ФЗ;
6) приобретенные издания (книги, брошюры и иные подобные объекты), произведения искусства. При этом стоимость приобретенных изданий и иных подобных объектов, за исключением произведений искусства, включается в состав прочих расходов, связанных с производством и реализацией, в полной сумме в момент приобретения указанных объектов; (пп. 6 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
7) исключен. - Федеральный закон от 29.05.2002 N 57-ФЗ;
7) имущество, приобретенное (созданное) за счет средств, поступивших в соответствии с подпунктами 14, 19, 22, 23 и 30 пункта 1 статьи 251 настоящего Кодекса, а также имущество, указанное в подпункте 6 и 7 пункта 1 статьи 251 настоящего Кодекса; (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 31.12.2002 N 191-ФЗ, от 29.12.2004 N 204-ФЗ)
8) приобретенные права на результаты интеллектуальной деятельности и иные объекты интеллектуальной собственности, если по договору на приобретение указанных прав оплата должна производиться периодическими платежами в течение срока действия указанного договора. (пп. 8 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
3. Из состава амортизируемого имущества в целях настоящей главы исключаются основные средства:
переданные (полученные) по договорам в безвозмездное пользование;
переведенные по решению руководства организации на консервацию продолжительностью свыше трех месяцев;
находящиеся по решению руководства организации на реконструкции и модернизации продолжительностью свыше 12 месяцев;
зарегистрированные в Российском международном реестре судов суда на период нахождения их в Российском международном реестре судов.
При расконсервации объекта основных средств амортизация по нему начисляется в порядке, действовавшем до момента его консервации, а срок полезного использования продлевается на период нахождения объекта основных средств на консервации. (п. 3 в ред. Федерального закона от 07.11.2011 N 305-ФЗ)
Статья 257. Порядок определения стоимости амортизируемого имущества (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
1. Под основными средствами в целях настоящей главы понимается часть имущества, используемого в качестве средств труда для производства и реализации товаров (выполнения работ, оказания услуг) или для управления организацией первоначальной стоимостью более 40 000 рублей.
(в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 24.07.2007 N 216-ФЗ, от 27.07.2010 N 229-ФЗ)
Первоначальная стоимость основного средства определяется как сумма расходов на его приобретение (а в случае, если основное средство получено налогоплательщиком безвозмездно, либо выявлено в результате инвентаризации, - как сумма, в которую оценено такое имущество в соответствии с пунктами 8 и 20 статьи 250 настоящего Кодекса), сооружение, изготовление, доставку и доведение до состояния, в котором оно пригодно для использования, за исключением налога на добавленную стоимость и акцизов, кроме случаев, предусмотренных настоящим Кодексом. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 06.06.2005 N 58-ФЗ, от 26.11.2008 N 224-ФЗ)
Первоначальной стоимостью имущества, являющегося предметом лизинга, признается сумма расходов лизингодателя на его приобретение, сооружение, доставку, изготовление и доведение до состояния, в котором оно пригодно для использования, за исключением сумм налогов, подлежащих вычету или учитываемых в составе расходов в соответствии с настоящим Кодексом. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Восстановительная стоимость амортизируемых основных средств, приобретенных (созданных) до вступления в силу настоящей главы, определяется как их первоначальная стоимость с учетом проведенных переоценок до даты вступления настоящей главы в силу. (в ред. Федерального закона от 24.07.2002 N 110-ФЗ)
При определении восстановительной стоимости амортизируемых основных средств в целях настоящей главы учитывается переоценка основных средств, осуществленная по решению налогоплательщика по состоянию на 1 января 2002 года и отраженная в бухгалтерском учете налогоплательщика после 1 января 2002 года. Указанная переоценка принимается в целях налогообложения в размере, не превышающем 30 процентов от восстановительной стоимости соответствующих объектов основных средств, отраженных в бухгалтерском учете налогоплательщика по состоянию на 1 января 2001 года (с учетом переоценки по состоянию на 1 января 2001 года, произведенной по решению налогоплательщика и отраженной в бухгалтерском учете в 2001 году). При этом величина переоценки (уценки) по состоянию на 1 января 2002 года, отраженной налогоплательщиком в 2002 году, не признается доходом (расходом) налогоплательщика в целях налогообложения. В аналогичном порядке принимается в целях налогообложения соответствующая переоценка сумм амортизации. (в ред. Федерального закона от 24.07.2002 N 110-ФЗ)
При проведении налогоплательщиком в последующих отчетных (налоговых) периодах после вступления в силу настоящей главы переоценки (уценки) стоимости объектов основных средств на рыночную стоимость положительная (отрицательная) сумма такой переоценки не признается доходом (расходом), учитываемым для целей налогообложения, и не принимается при определении восстановительной стоимости амортизируемого имущества и при начислении амортизации, учитываемым для целей налогообложения в соответствии с настоящей главой. (абзац введен Федеральным законом от 24.07.2002 N 110-ФЗ)
Остаточная стоимость основных средств, введенных до вступления в силу настоящей главы, определяется как разница между восстановительной стоимостью таких основных средств и суммой амортизации, определенных в порядке, установленном абзацем пятым настоящего пункта. (абзац введен Федеральным законом от 24.07.2002 N 110-ФЗ)
Остаточная стоимость основных средств, введенных в эксплуатацию после вступления в силу настоящей главы, определяется как разница между их первоначальной стоимостью и суммой начисленной за период эксплуатации амортизации. (абзац введен Федеральным законом от 29.05.2002 N 57-ФЗ, в ред. Федерального закона от 24.07.2002 N 110-ФЗ)
При использовании налогоплательщиком объектов основных средств собственного производства первоначальная стоимость таких объектов определяется как стоимость готовой продукции, исчисленная в соответствии с пунктом 2 статьи 319 настоящего Кодекса, увеличенная на сумму соответствующих акцизов для основных средств, являющихся подакцизными товарами. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Первоначальная стоимость имущества, полученного в качестве объекта концессионного соглашения, определяется как рыночная стоимость такого имущества, определенная на момент его получения и увеличенная на сумму расходов на достройку, дооборудование, реконструкцию, модернизацию, техническое перевооружение и доведение такого имущества до состояния, в котором оно пригодно для использования, за исключением сумм налогов, подлежащих вычету или учитываемых в составе расходов в соответствии с настоящим Кодексом. (абзац введен Федеральным законом от 30.06.2008 N 108-ФЗ)
Остаточная стоимость объектов амортизируемого имущества, амортизация по которым начисляется нелинейным методом, если иное не установлено настоящей главой, определяется по формуле: (абзац введен Федеральным законом от 22.07.2008 N 158-ФЗ)
n
S = S x (1 - 0,01 x k) ,
n
(абзац введен Федеральным законом от 22.07.2008 N 158-ФЗ)
где S - остаточная стоимость указанных объектов по истечении n месяцев
n
после их включения в соответствующую амортизационную группу (подгруппу);
(абзац введен Федеральным законом от 22.07.2008 N 158-ФЗ)
S - первоначальная (восстановительная) стоимость указанных объектов; (абзац введен Федеральным законом от 22.07.2008 N 158-ФЗ)
n - число полных месяцев, прошедших со дня включения указанных объектов в соответствующую амортизационную группу (подгруппу) до дня их исключения из состава этой группы (подгруппы), не считая периода, исчисленного в полных месяцах, в течение которого такие объекты не входили в состав амортизируемого имущества в соответствии с пунктом 3 статьи 256 настоящего Кодекса; (абзац введен Федеральным законом от 22.07.2008 N 158-ФЗ)
k - норма амортизации (в том числе с учетом повышающего (понижающего) коэффициента), применяемая в отношении соответствующей амортизационной группы (подгруппы). (абзац введен Федеральным законом от 22.07.2008 N 158-ФЗ)
2. Первоначальная стоимость основных средств изменяется в случаях достройки, дооборудования, реконструкции, модернизации, технического перевооружения, частичной ликвидации соответствующих объектов и по иным аналогичным основаниям. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
К работам по достройке, дооборудованию, модернизации относятся работы, вызванные изменением технологического или служебного назначения оборудования, здания, сооружения или иного объекта амортизируемых основных средств, повышенными нагрузками и (или) другими новыми качествами.
В целях настоящей главы к реконструкции относится переустройство существующих объектов основных средств, связанное с совершенствованием производства и повышением его технико-экономических показателей и осуществляемое по проекту реконструкции основных средств в целях увеличения производственных мощностей, улучшения качества и изменения номенклатуры продукции.
К техническому перевооружению относится комплекс мероприятий по повышению технико-экономических показателей основных средств или их отдельных частей на основе внедрения передовой техники и технологии, механизации и автоматизации производства, модернизации и замены морально устаревшего и физически изношенного оборудования новым, более производительным. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
3. В целях настоящей главы нематериальными активами признаются приобретенные и (или) созданные налогоплательщиком результаты интеллектуальной деятельности и иные объекты интеллектуальной собственности (исключительные права на них), используемые в производстве продукции (выполнении работ, оказании услуг) или для управленческих нужд организации в течение длительного времени (продолжительностью свыше 12 месяцев).
Для признания нематериального актива необходимо наличие способности приносить налогоплательщику экономические выгоды (доход), а также наличие надлежаще оформленных документов, подтверждающих существование самого нематериального актива и (или) исключительного права у налогоплательщика на результаты интеллектуальной деятельности (в том числе патенты, свидетельства, другие охранные документы, договор уступки (приобретения) патента, товарного знака).
К нематериальным активам, в частности, относятся:
1) исключительное право патентообладателя на изобретение, промышленный образец, полезную модель;
2) исключительное право автора и иного правообладателя на использование программы для ЭВМ, базы данных;
3) исключительное право автора или иного правообладателя на использование топологии интегральных микросхем;
4) исключительное право на товарный знак, знак обслуживания, наименование места происхождения товаров и фирменное наименование;
5) исключительное право патентообладателя на селекционные достижения;
6) владение "ноу-хау", секретной формулой или процессом, информацией в отношении промышленного, коммерческого или научного опыта.
Первоначальная стоимость амортизируемых нематериальных активов определяется как сумма расходов на их приобретение (создание) и доведение их до состояния, в котором они пригодны для использования, за исключением налога на добавленную стоимость и акцизов, кроме случаев, предусмотренных настоящим Кодексом. (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
Стоимость нематериальных активов, созданных самой организацией, определяется как сумма фактических расходов на их создание, изготовление (в том числе материальных расходов, расходов на оплату труда, расходов на услуги сторонних организаций, патентные пошлины, связанные с получением патентов, свидетельств), за исключением сумм налогов, учитываемых в составе расходов в соответствии с настоящим Кодексом.
К нематериальным активам не относятся:
1) не давшие положительного результата научно-исследовательские, опытно-конструкторские и технологические работы;
2) интеллектуальные и деловые качества работников организации, их квалификация и способность к труду.
Статья 258. Амортизационные группы (подгруппы). Особенности включения амортизируемого имущества в состав амортизационных групп (подгрупп)
(в ред. Федерального закона от 26.11.2008 N 224-ФЗ)
1. Амортизируемое имущество распределяется по амортизационным группам в соответствии со сроками его полезного использования. Сроком полезного использования признается период, в течение которого объект основных средств или объект нематериальных активов служит для выполнения целей деятельности налогоплательщика. Срок полезного использования определяется налогоплательщиком самостоятельно на дату ввода в эксплуатацию данного объекта амортизируемого имущества в соответствии с положениями настоящей статьи и с учетом классификации основных средств, утверждаемой Правительством Российской Федерации.
Налогоплательщик вправе увеличить срок полезного использования объекта основных средств после даты ввода его в эксплуатацию в случае, если после реконструкции, модернизации или технического
перевооружения такого объекта увеличился срок его полезного использования. При этом увеличение срока полезного использования основных средств может быть осуществлено в пределах сроков, установленных для той амортизационной группы, в которую ранее было включено такое основное средство.
Если в результате реконструкции, модернизации или технического перевооружения объекта основных средств срок его полезного использования не увеличился, налогоплательщик при исчислении амортизации учитывает оставшийся срок полезного использования.
Капитальные вложения в арендованные объекты основных средств, указанные в абзаце первом пункта 1 статьи 256 настоящего Кодекса, амортизируются в следующем порядке:
капитальные вложения, стоимость которых возмещается арендатору арендодателем, амортизируются арендодателем в порядке, установленном настоящей главой;
капитальные вложения, произведенные арендатором с согласия арендодателя, стоимость которых не возмещается арендодателем, амортизируются арендатором в течение срока действия договора аренды исходя из сумм амортизации, рассчитанных с учетом срока полезного использования, определяемого для арендованных объектов основных средств или для капитальных вложений в указанные объекты в соответствии с классификацией основных средств, утверждаемой Правительством Российской Федерации. (в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
Капитальные вложения в объекты основных средств, полученные по договору безвозмездного пользования, указанные в абзаце первом пункта 1 статьи 256 настоящего Кодекса, амортизируются в следующем порядке:
капитальные вложения, стоимость которых возмещается организации-ссудополучателю организацией-ссудодателем, амортизируются организацией-ссудодателем в порядке, установленном настоящей главой;
капитальные вложения, произведенные организацией-ссудополучателем с согласия организации-ссудодателя, стоимость которых не возмещается организацией-ссудодателем, амортизируются организацией-ссудополучателем в течение срока действия договора безвозмездного пользования исходя из сумм амортизации, рассчитанных с учетом срока полезного использования, определяемого для полученных объектов основных средств или для капитальных вложений в указанные объекты в соответствии с классификацией основных средств, утверждаемой Правительством Российской Федерации. (в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
2. Определение срока полезного использования объекта нематериальных активов производится исходя из срока действия патента, свидетельства и (или) из других ограничений сроков использования объектов интеллектуальной собственности в соответствии с законодательством Российской Федерации или применимым законодательством иностранного государства, а также исходя из полезного срока использования нематериальных активов, обусловленного соответствующими договорами. По нематериальным активам, по которым невозможно определить срок полезного использования объекта нематериальных активов, нормы амортизации устанавливаются в расчете на срок полезного использования, равный 10 годам (но не более срока деятельности налогоплательщика).
Положения абзаца второго пункта 2 статьи 258 применяются с 1 января 2011 года.
По нематериальным активам, указанным в подпунктах 1 - 3, 5, 6 абзаца третьего пункта 3 статьи 257 настоящего Кодекса, налогоплательщик вправе самостоятельно определить срок полезного использования, который не может быть менее двух лет. (абзац введен Федеральным законом от 28.12.2010 N 395-ФЗ)
3. Амортизируемое имущество объединяется в следующие амортизационные группы:
первая группа - все недолговечное имущество со сроком полезного использования от 1 года до 2 лет включительно;
вторая группа - имущество со сроком полезного использования свыше 2 лет до 3 лет включительно;
третья группа - имущество со сроком полезного использования свыше 3 лет до 5 лет включительно;
четвертая группа - имущество со сроком полезного использования свыше 5 лет до 7 лет включительно;
пятая группа - имущество со сроком полезного использования свыше 7 лет до 10 лет включительно;
шестая группа - имущество со сроком полезного использования свыше 10 лет до 15 лет включительно;
седьмая группа - имущество со сроком полезного использования свыше 15 лет до 20 лет включительно;
восьмая группа - имущество со сроком полезного использования свыше 20 лет до 25 лет включительно;
девятая группа - имущество со сроком полезного использования свыше 25 лет до 30 лет включительно;
десятая группа - имущество со сроком полезного использования свыше 30 лет.
4. Классификация основных средств, включаемых в амортизационные группы, утверждается Правительством Российской Федерации.
5. Нематериальные активы включаются в амортизационные группы исходя из срока полезного использования, определенного в соответствии с пунктом 2 настоящей статьи.
6. Для тех видов основных средств, которые не указаны в амортизационных группах, срок полезного использования устанавливается налогоплательщиком в соответствии с техническими условиями или рекомендациями изготовителей.
7. Организация, приобретающая объекты основных средств, бывшие в употреблении (в том числе в виде вклада в уставный (складочный) капитал или в порядке правопреемства при реорганизации юридических лиц), в целях применения линейного метода начисления амортизации по этим объектам вправе определять норму амортизации по этому имуществу с учетом срока полезного использования, уменьшенного на количество лет (месяцев) эксплуатации данного имущества предыдущими собственниками. При этом срок полезного использования данных основных средств может быть определен как установленный предыдущим собственником этих основных средств срок их полезного использования, уменьшенный на количество лет (месяцев) эксплуатации данного имущества предыдущим собственником.
Если срок фактического использования данного основного средства у предыдущих собственников окажется равным сроку его полезного использования, определяемому классификацией основных средств, утвержденной Правительством Российской Федерации в соответствии с настоящей главой, или превышающим этот срок, налогоплательщик вправе самостоятельно определять срок полезного использования этого основного средства с учетом требований техники безопасности и других факторов.
8. По объектам амортизируемого имущества, указанным в абзаце первом пункта 3 статьи 259 настоящего Кодекса, амортизация начисляется отдельно по каждому объекту имущества в соответствии со сроком его полезного использования в порядке, установленном настоящей главой.
9. В целях настоящей главы амортизируемое имущество принимается на учет по первоначальной стоимости, определяемой в соответствии со статьей 257 настоящего Кодекса, если иное не предусмотрено настоящей главой.
Налогоплательщик имеет право включать в состав расходов отчетного (налогового) периода расходы на капитальные вложения в размере не более 10 процентов (не более 30 процентов - в отношении основных средств, относящихся к третьей - седьмой амортизационным группам) первоначальной стоимости основных средств (за исключением основных средств, полученных безвозмездно), а также не более 10
процентов (не более 30 процентов - в отношении основных средств, относящихся к третьей - седьмой амортизационным группам) расходов, которые понесены в случаях достройки, дооборудования, реконструкции, модернизации, технического перевооружения, частичной ликвидации основных средств и суммы которых определяются в соответствии со статьей 257 настоящего Кодекса.
Если налогоплательщик использует указанное право, соответствующие объекты основных средств после их ввода в эксплуатацию включаются в амортизационные группы (подгруппы) по своей первоначальной стоимости за вычетом не более 10 процентов (не более 30 процентов - в отношении основных средств, относящихся к третьей - седьмой амортизационным группам) первоначальной стоимости, отнесенных в состав расходов отчетного (налогового) периода, а суммы, на которые изменяется первоначальная стоимость объектов в случаях достройки, дооборудования, реконструкции, модернизации, технического перевооружения, частичной ликвидации объектов, учитываются в суммарном балансе амортизационных групп (подгрупп) (изменяют первоначальную стоимость объектов, амортизация по которым начисляется линейным методом в соответствии со статьей 259 настоящего Кодекса) за вычетом не более 10 процентов (не более 30 процентов - в отношении основных средств, относящихся к третьей - седьмой амортизационным группам) таких сумм.
Положения абзаца четвертого пункта 9 статьи 258 применяются к основным средствам, введенным в эксплуатацию начиная с 1 января 2008 года.
В случае реализации ранее чем по истечении пяти лет с момента введения в эксплуатацию основных средств, в отношении которых были применены положения абзаца второго настоящего пункта, суммы расходов, включенных в состав расходов очередного отчетного (налогового) периода в соответствии с абзацем вторым настоящего пункта, подлежат восстановлению и включению в налоговую базу по налогу.
10. Имущество, полученное (переданное) в финансовую аренду по договору финансовой аренды (договору лизинга), включается в соответствующую амортизационную группу (подгруппу) той стороной, у которой данное имущество должно учитываться в соответствии с условиями договора финансовой аренды (договора лизинга).
11. Основные средства, права на которые подлежат государственной регистрации в соответствии с законодательством Российской Федерации, включаются в состав соответствующей амортизационной группы с момента документально подтвержденного факта подачи документов на регистрацию указанных прав.
12. Приобретенные организацией объекты амортизируемого имущества, бывшие в употреблении, включаются в состав той амортизационной группы (подгруппы), в которую они были включены у предыдущего собственника.
13. Если организация, установившая в своей учетной политике применение нелинейного метода амортизации, применяет к нормам амортизации повышающие (понижающие) коэффициенты в соответствии со статьей 259.3 настоящего Кодекса и (или) осуществляет расходы на научные исследования и (или) опытно-конструкторские разработки, предусмотренные подпунктом 1 пункта 2 статьи 262 настоящего Кодекса, объекты амортизируемого имущества, к которым применяются такие коэффициенты, а также объекты амортизируемого имущества, используемые для выполнения научных исследований и (или) опытно-конструкторских разработок, формируют подгруппу в составе амортизационной группы и учет таких амортизационных групп и подгрупп ведется отдельно. Все правила создания или ликвидации группы, увеличения или уменьшения суммарного баланса группы распространяются на такие подгруппы, и к ним применяется норма амортизации, уточненная с помощью повышающего (понижающего) коэффициента. (в ред. Федерального закона от 07.06.2011 N 132-ФЗ)
Применение к нормам амортизации объектов амортизируемого имущества повышающих (понижающих) коэффициентов влечет за собой соответствующее сокращение (увеличение) срока полезного использования таких объектов. При этом амортизационные подгруппы по объектам амортизируемого имущества, к нормам амортизации которых применяются повышающие (понижающие) коэффициенты, формируются в составе амортизационной группы исходя из определенного классификацией основных средств, утвержденной Правительством Российской Федерации, срока полезного использования без учета его увеличения (уменьшения).
Организации, применявшие к основной норме амортизации специальный коэффициент 0,5 в отношении легковых автомобилей и пассажирских микроавтобусов, имевших первоначальную стоимость соответственно более 600 000 рублей и 800 000 рублей, с 1 января 2009 года указанный коэффициент не применяют (статья 27.2 Федерального закона от 05.08.2000 N 118-ФЗ).
Статья 259. Методы и порядок расчета сумм амортизации
(в ред. Федерального закона от 26.11.2008 N 224-ФЗ)
1. В целях настоящей главы налогоплательщики вправе выбрать один из следующих методов начисления амортизации с учетом особенностей, предусмотренных настоящей главой:
1) линейный метод;
2) нелинейный метод.
Метод начисления амортизации устанавливается налогоплательщиком самостоятельно применительно ко всем объектам амортизируемого имущества (за исключением объектов, амортизация по которым начисляется линейным методом в соответствии с пунктом 3 настоящей статьи) и отражается в учетной политике для целей налогообложения. Изменение метода начисления амортизации допускается с начала очередного налогового периода. При этом налогоплательщик вправе перейти с нелинейного метода на линейный метод начисления амортизации не чаще одного раза в пять лет.
Установленные настоящим пунктом методы начисления амортизации применяются ко всем основным средствам вне зависимости от даты их приобретения.
2. Сумма амортизации для целей налогообложения определяется налогоплательщиками ежемесячно в порядке, установленном настоящей главой. Амортизация начисляется отдельно по каждой амортизационной группе (подгруппе) при применении нелинейного метода начисления амортизации или отдельно по каждому объекту амортизируемого имущества при применении линейного метода начисления амортизации.
3. Вне зависимости от установленного налогоплательщиком в учетной политике для целей налогообложения метода начисления амортизации линейный метод начисления амортизации применяется в отношении зданий, сооружений, передаточных устройств, нематериальных активов, входящих в восьмую - десятую амортизационные группы, независимо от срока ввода в эксплуатацию соответствующих объектов.
В отношении прочих объектов амортизируемого имущества независимо от срока введения объектов в эксплуатацию применяется только метод начисления амортизации, установленный налогоплательщиком в учетной политике для целей налогообложения.
4. Начисление амортизации по объектам амортизируемого имущества начинается с 1-го числа месяца, следующего за месяцем, в котором этот объект был введен в эксплуатацию.
5. Если организация в течение какого-либо календарного месяца была учреждена, ликвидирована, реорганизована или иначе преобразована таким образом, что в соответствии со статьей 55 настоящего Кодекса налоговый период для нее начинается либо заканчивается до окончания календарного месяца, то амортизация начисляется с учетом следующих особенностей:
1) амортизация начисляется ликвидируемой организацией по месяц (включительно), в котором завершена ликвидация, а реорганизуемой организацией - по месяц (включительно), в котором в установленном порядке завершена реорганизация;
2) амортизация начисляется учреждаемой, образующейся в результате реорганизации организацией с 1-го числа месяца, следующего за месяцем, в котором была осуществлена ее государственная регистрация.
Положения настоящего пункта не распространяются на организации, изменяющие свою организационно-правовую форму.
6. Организации, осуществляющие деятельность в области информационных технологий, имеют право не применять установленный настоящей статьей порядок амортизации в отношении электронно-вычислительной техники. В этом случае расходы указанных организаций на приобретение электронно-вычислительной техники признаются материальными расходами налогоплательщика в порядке, установленном подпунктом 3 пункта 1 статьи 254 настоящего Кодекса. Для целей настоящего пункта организациями, осуществляющими деятельность в области информационных технологий, признаются российские организации, осуществляющие разработку и реализацию программ для ЭВМ, баз данных на материальном носителе или в электронном виде по каналам связи независимо от вида договора и (или) оказывающие услуги (выполняющие работы) по разработке, адаптации и модификации программ для ЭВМ, баз данных (программных средств и информационных продуктов вычислительной техники), установке, тестированию и сопровождению программ для ЭВМ, баз данных. (в ред. Федерального закона от 24.07.2009 N 213-ФЗ)
Указанные в настоящем пункте организации должны выполнять следующие условия: (абзац введен Федеральным законом от 24.07.2009 N 213-ФЗ)
организацией получен документ о государственной аккредитации организации, осуществляющей деятельность в области информационных технологий, в порядке, установленном Правительством Российской Федерации; (абзац введен Федеральным законом от 24.07.2009 N 213-ФЗ)
доля доходов от реализации экземпляров программ для ЭВМ, баз данных, передачи имущественных прав на программы для ЭВМ, базы данных, от оказания услуг (выполнения работ) по разработке, адаптации и модификации программ для ЭВМ, баз данных (программных средств и информационных продуктов вычислительной техники), а также услуг (работ) по установке, тестированию и сопровождению указанных программ для ЭВМ, баз данных по итогам отчетного (налогового) периода составляет не менее 90 процентов в сумме всех доходов организации за указанный период, в том числе от иностранных лиц не менее 70 процентов; (абзац введен Федеральным законом от 24.07.2009 N 213-ФЗ)
среднесписочная численность работников за отчетный (налоговый) период составляет не менее 50 человек. (абзац введен Федеральным законом от 24.07.2009 N 213-ФЗ)
При определении доли доходов от покупателей - иностранных лиц учитываются доходы от иностранных лиц, местом осуществления деятельности которых не является территория Российской Федерации. Место осуществления деятельности покупателя определяется как место фактического присутствия покупателя на территории иностранного государства на основе государственной регистрации организации, а при ее отсутствии - на основании места, указанного в учредительных документах организации, места управления организацией, места нахождения постоянно действующего исполнительного органа, места нахождения постоянного представительства, если программы для ЭВМ и базы данных, услуги (работы) и имущественные права, предусмотренные настоящим пунктом, приобретались через это постоянное представительство, место жительства физического лица. (абзац введен Федеральным законом от 24.07.2009 N 213-ФЗ)
Документами, подтверждающими получение доходов от покупателей - иностранных лиц, являются договор (копия договора), заключенный с иностранным лицом, и документы, подтверждающие факт оказания услуг (выполнения работ), или таможенная декларация (ее копия) с отметками российского таможенного органа, осуществившего выпуск товаров в таможенной процедуре экспорта, и российского таможенного органа места убытия, через который товар был вывезен с таможенной территории Таможенного союза. (абзац введен Федеральным законом от 24.07.2009 N 213-ФЗ, в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
Статья 259.1. Порядок расчета сумм амортизации при применении линейного метода начисления амортизации
(введена Федеральным законом от 22.07.2008 N 158-ФЗ)
1. При установлении налогоплательщиком в учетной политике для целей налогообложения линейного
метода начисления амортизации, а также при применении линейного метода начисления амортизации в отношении объектов амортизируемого имущества в соответствии с пунктом 3 статьи 259 настоящего Кодекса применяется порядок начисления амортизации, установленный настоящей статьей.
2. Сумма начисленной за один месяц амортизации в отношении объекта амортизируемого имущества определяется как произведение его первоначальной (восстановительной) стоимости и нормы амортизации, определенной для данного объекта.
Норма амортизации по каждому объекту амортизируемого имущества определяется по формуле:
1
K = --- x 100%,
n
где K - норма амортизации в процентах к первоначальной (восстановительной) стоимости объекта амортизируемого имущества;
n - срок полезного использования данного объекта амортизируемого имущества, выраженный в месяцах (без учета сокращения (увеличения) срока в соответствии с абзацем вторым пункта 13 статьи 258 настоящего Кодекса).
3. Начисление амортизации по амортизируемому имуществу в виде капитальных вложений в объекты основных средств, которые в соответствии с настоящей главой подлежат амортизации и амортизация по которым начисляется линейным методом, начинается у арендодателя с 1-го числа месяца, следующего за месяцем, в котором это имущество было введено в эксплуатацию, у арендатора - с 1-го числа месяца, следующего за месяцем, в котором это имущество было введено в эксплуатацию.
4. Начисление амортизации по амортизируемому имуществу в виде капитальных вложений в объекты полученных по договору безвозмездного пользования основных средств, которые в соответствии с настоящей главой подлежат амортизации и амортизация по которым начисляется линейным методом, начинается у организации-ссудодателя с 1-го числа месяца, следующего за месяцем, в котором это имущество было введено в эксплуатацию капитальных вложений, у организации-ссудополучателя - с 1-го числа месяца, следующего за месяцем, в котором это имущество было введено в эксплуатацию.
5. Начисление амортизации прекращается с 1-го числа месяца, следующего за месяцем, когда произошло полное списание стоимости объекта амортизируемого имущества либо когда данный объект выбыл из состава амортизируемого имущества налогоплательщика по любым основаниям.
6. Начисление амортизации по объектам, исключенным из состава амортизируемого имущества в соответствии с пунктом 3 статьи 256 настоящего Кодекса, прекращается с 1-го числа месяца, следующего за месяцем исключения данного объекта из состава амортизируемого имущества.
7. При прекращении договора безвозмездного пользования и возврате объектов амортизируемого имущества налогоплательщику, а также при расконсервации, завершении реконструкции (модернизации) объекта основных средств амортизация по нему начисляется с 1-го числа месяца, следующего за месяцем, в котором произошли возврат объектов налогоплательщику, завершение реконструкции (модернизации) или расконсервация основного средства.
Статья 259.2. Порядок расчета сумм амортизации при применении нелинейного метода начисления амортизации
(введена Федеральным законом от 22.07.2008 N 158-ФЗ)
1. При установлении налогоплательщиком в учетной политике для целей налогообложения нелинейного метода начисления амортизации используется порядок начисления амортизации, установленный настоящей статьей.
2. На 1-е число налогового периода, с начала которого учетной политикой для целей налогообложения установлено применение нелинейного метода начисления амортизации, для каждой амортизационной группы (подгруппы) определяется суммарный баланс, который рассчитывается как
суммарная стоимость всех объектов амортизируемого имущества, отнесенных к данной амортизационной группе (подгруппе), в порядке, установленном статьей 322 настоящего Кодекса с учетом положений настоящей статьи.
В дальнейшем суммарный баланс каждой амортизационной группы (подгруппы) определяется на 1-е число месяца, для которого определяется сумма начисленной амортизации, в порядке, установленном настоящей статьей.
Для амортизационных групп и входящих в их состав подгрупп суммарный баланс определяется без учета объектов амортизируемого имущества, амортизация по которым начисляется линейным методом в соответствии с пунктом 3 статьи 259 настоящего Кодекса.
3. По мере ввода в эксплуатацию объектов амортизируемого имущества первоначальная стоимость таких объектов увеличивает суммарный баланс соответствующей амортизационной группы (подгруппы). При этом первоначальная стоимость таких объектов включается в суммарный баланс соответствующей амортизационной группы (подгруппы) с 1-го числа месяца, следующего за месяцем, когда они были введены в эксплуатацию.
При изменении первоначальной стоимости основных средств в соответствии с пунктом 2 статьи 257 настоящего Кодекса в случаях достройки, дооборудования, реконструкции, модернизации, технического перевооружения, частичной ликвидации объектов суммы, на которые изменяется первоначальная стоимость указанных объектов, учитываются в суммарном балансе соответствующей амортизационной группы (подгруппы).
4. Суммарный баланс каждой амортизационной группы (подгруппы) ежемесячно уменьшается на суммы начисленной по этой группе (подгруппе) амортизации.
Сумма начисленной за один месяц амортизации для каждой амортизационной группы (подгруппы) определяется исходя из произведения суммарного баланса соответствующей амортизационной группы (подгруппы) на начало месяца и норм амортизации, установленных настоящей статьей, по следующей формуле:
k
A = B x ---,
100
где A - сумма начисленной за один месяц амортизации для соответствующей амортизационной группы (подгруппы);
B - суммарный баланс соответствующей амортизационной группы (подгруппы);
k - норма амортизации для соответствующей амортизационной группы (подгруппы).
5. В целях применения нелинейного метода начисления амортизации применяются следующие нормы амортизации:
┌────────────────────────────────────┬────────────────────────────────────┐
│ Амортизационная группа │ Норма амортизации (месячная) │
└────────────────────────────────────┴────────────────────────────────────┘
Первая 14,3
Вторая 8,8
Третья 5,6
Четвертая 3,8
Пятая 2,7
Шестая 1,8
Седьмая 1,3
Восьмая 1,0
Девятая 0,8
Десятая 0,7
───────────────────────────────────────────────────────────────────────────
6. Начисление амортизации по амортизируемому имуществу в виде капитальных вложений в объекты арендованных основных средств, которое в соответствии с настоящей главой подлежит амортизации и амортизация по которому начисляется нелинейным методом в соответствии со статьей 259 настоящего Кодекса, начинается у арендодателя с 1-го числа месяца, следующего за месяцем, в котором это имущество было введено в эксплуатацию, у арендатора - с 1-го числа месяца, следующего за месяцем, в котором это имущество было введено в эксплуатацию.
7. Начисление амортизации по амортизируемому имуществу в виде капитальных вложений в объекты полученных по договору безвозмездного пользования основных средств, которое в соответствии с настоящей главой подлежит амортизации и амортизация по которому начисляется нелинейным методом в соответствии со статьей 259 настоящего Кодекса, начинается у организации-ссудодателя с 1-го числа месяца, следующего за месяцем, в котором это имущество было введено в эксплуатацию, у организации-ссудополучателя - с 1-го числа месяца, следующего за месяцем, в котором это имущество было введено в эксплуатацию.
8. Начисление амортизации по объектам, амортизация по которым начисляется нелинейным методом, исключенным из состава амортизируемого имущества в соответствии с пунктом 3 статьи 256 настоящего Кодекса, прекращается с 1-го числа месяца, следующего за месяцем исключения данного объекта из состава амортизируемого имущества. При этом суммарный баланс соответствующей амортизационной группы (подгруппы) уменьшается на остаточную стоимость указанных объектов.
9. При прекращении договора безвозмездного пользования и возврате объектов амортизируемого имущества налогоплательщику, а также при расконсервации, завершении реконструкции (модернизации) объекта основных средств, амортизация по которому начисляется нелинейным методом, амортизация по нему начисляется с 1-го числа месяца, следующего за месяцем, в котором произошли возврат объектов налогоплательщику, завершение реконструкции (модернизации) или расконсервация объекта основного средства, а суммарный баланс соответствующей амортизационной группы (подгруппы) увеличивается на остаточную стоимость указанных объектов с учетом положений пункта 9 статьи 258 настоящего Кодекса.
10. При выбытии объектов амортизируемого имущества суммарный баланс соответствующей амортизационной группы (подгруппы) уменьшается на остаточную стоимость таких объектов.
11. В случае, если в результате выбытия амортизируемого имущества суммарный баланс соответствующей амортизационной группы (подгруппы) был уменьшен до достижения суммарным балансом нуля, такая амортизационная группа (подгруппа) ликвидируется.
12. В случае, если суммарный баланс амортизационной группы (подгруппы) становится менее 20 000 рублей, в месяце, следующем за месяцем, когда указанное значение было достигнуто, если за это время суммарный баланс соответствующей амортизационной группы (подгруппы) не увеличился в результате ввода в эксплуатацию объектов амортизируемого имущества, налогоплательщик вправе ликвидировать указанную группу (подгруппу), при этом значение суммарного баланса относится на внереализационные расходы текущего периода.
13. По истечении срока полезного использования объекта амортизируемого имущества, определенного в соответствии со статьей 258 настоящего Кодекса, налогоплательщик может исключить данный объект из состава амортизационной группы (подгруппы) без изменения суммарного баланса этой амортизационной группы (подгруппы) на дату вывода этого объекта амортизируемого имущества из ее состава. При этом начисление амортизации исходя из суммарного баланса этой амортизационной группы (подгруппы) продолжается в порядке, установленном настоящей статьей.
Для целей настоящего пункта срок полезного использования объектов амортизируемого имущества, введенных в эксплуатацию до 1-го числа налогового периода, с начала которого учетной политикой для целей налогообложения установлено применение нелинейного метода начисления амортизации, принимается с учетом срока эксплуатации соответствующих объектов до указанной даты.
Статья 259.3. Применение повышающих (понижающих) коэффициентов к норме амортизации
(введена Федеральным законом от 22.07.2008 N 158-ФЗ)
Организации, применявшие к основной норме амортизации специальный коэффициент 0,5 в отношении легковых автомобилей и пассажирских микроавтобусов, имевших первоначальную стоимость соответственно более 600 000 рублей и 800 000 рублей, с 1 января 2009 года указанный коэффициент не применяют (статья 27.2 Федерального закона от 05.08.2000 N 118-ФЗ).
1. Налогоплательщики вправе применять к основной норме амортизации специальный коэффициент, но не выше 2:
1) в отношении амортизируемых основных средств, используемых для работы в условиях агрессивной среды и (или) повышенной сменности.
Налогоплательщики, использующие амортизируемые основные средства для работы в условиях агрессивной среды и (или) повышенной сменности, вправе использовать специальный коэффициент, указанный в настоящем пункте, только при начислении амортизации в отношении указанных основных средств.
В целях настоящей главы под агрессивной средой понимается совокупность природных и (или) искусственных факторов, влияние которых вызывает повышенный износ (старение) основных средств в процессе их эксплуатации. К работе в агрессивной среде приравнивается также нахождение основных средств в контакте с взрыво-, пожароопасной, токсичной или иной агрессивной технологической средой, которая может послужить причиной (источником) инициирования аварийной ситуации.
При применении нелинейного метода начисления амортизации указанный специальный коэффициент не применяется к основным средствам, относящимся к первой - третьей амортизационным группам;
2) в отношении собственных амортизируемых основных средств налогоплательщиков - сельскохозяйственных организаций промышленного типа (птицефабрики, животноводческие комплексы, зверосовхозы, тепличные комбинаты);
3) в отношении собственных амортизируемых основных средств налогоплательщиков - организаций, имеющих статус резидента промышленно-производственной особой экономической зоны или туристско-рекреационной особой экономической зоны;
4) в отношении амортизируемых основных средств, относящихся к объектам, имеющим высокую энергетическую эффективность, в соответствии с перечнем таких объектов, установленным Правительством Российской Федерации, или к объектам, имеющим высокий класс энергетической эффективности, если в отношении таких объектов в соответствии с законодательством Российской Федерации предусмотрено определение классов их энергетической эффективности. (пп. 4 введен Федеральным законом от 23.11.2009 N 261-ФЗ)
2. Налогоплательщики вправе применять к основной норме амортизации специальный коэффициент, но не выше 3:
1) в отношении амортизируемых основных средств, являющихся предметом договора финансовой аренды (договора лизинга), налогоплательщиков, у которых данные основные средства должны учитываться в соответствии с условиями договора финансовой аренды (договора лизинга).
Указанный специальный коэффициент не применяется к основным средствам, относящимся к первой - третьей амортизационным группам;
2) в отношении амортизируемых основных средств, используемых только для осуществления научно-технической деятельности.
3. Налогоплательщики, применяющие нелинейный метод начисления амортизации и передавшие (получившие) основные средства, которые являются предметом лизинга, в соответствии с договорами, заключенными участниками лизинговой сделки до введения в действие настоящей главы, выделяют такое
имущество в отдельную подгруппу в составе соответствующих амортизационных групп. Амортизация этого имущества начисляется по объектам амортизируемого имущества в соответствии с методом и нормами, которые существовали на момент передачи (получения) имущества, а также с применением специального коэффициента не выше 3.
4. Допускается начисление амортизации по нормам амортизации ниже установленных настоящей главой по решению руководителя организации-налогоплательщика, закрепленному в учетной политике для целей налогообложения в порядке, установленном для выбора применяемого метода начисления амортизации.
При реализации амортизируемого имущества налогоплательщиками, использующими пониженные нормы амортизации, остаточная стоимость реализуемых объектов амортизируемого имущества определяется исходя из фактически применяемой нормы амортизации.
Статья 260. Расходы на ремонт основных средств
(в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
1. Расходы на ремонт основных средств, произведенные налогоплательщиком, рассматриваются как прочие расходы и признаются для целей налогообложения в том отчетном (налоговом) периоде, в котором они были осуществлены, в размере фактических затрат.
2. Положения настоящей статьи применяются также в отношении расходов арендатора амортизируемых основных средств, если договором (соглашением) между арендатором и арендодателем возмещение указанных расходов арендодателем не предусмотрено.
3. Для обеспечения в течение двух и более налоговых периодов равномерного включения расходов на проведение ремонта основных средств налогоплательщики вправе создавать резервы под предстоящие ремонты основных средств в соответствии с порядком, установленным статьей 324 настоящего Кодекса.
Статья 261. Расходы на освоение природных ресурсов
1. В целях настоящей главы расходами на освоение природных ресурсов признаются расходы налогоплательщика на геологическое изучение недр, разведку полезных ископаемых, проведение работ подготовительного характера.
К расходам на освоение природных ресурсов, в частности, относятся:
расходы на поиски и оценку месторождений полезных ископаемых (включая аудит запасов), в том числе расходы, связанные со строительством (бурением) и (или) ликвидацией (консервацией) скважин (за исключением признаваемых амортизируемым имуществом), разведку полезных ископаемых и (или) гидрогеологические изыскания, осуществляемые на участке недр в соответствии с полученными в установленном порядке лицензиями или иными разрешениями уполномоченных органов, а также расходы на приобретение необходимой геологической и иной информации у третьих лиц, в том числе в государственных органах; (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 27.07.2010 N 229-ФЗ)
расходы на подготовку территории к ведению горных, строительных и других работ в соответствии с установленными требованиями к безопасности, охране земель, недр и других природных ресурсов и окружающей среды, в том числе на устройство временных подъездных путей и дорог для вывоза добываемых горных пород, полезных ископаемых и отходов, подготовку площадок для строительства соответствующих сооружений, хранения плодородного слоя почвы, предназначенного для последующей рекультивации земель, хранения добываемых горных пород, полезных ископаемых и отходов;
расходы на возмещение комплексного ущерба, наносимого природным ресурсам налогоплательщиками в процессе строительства и эксплуатации объектов, на переселение и выплату компенсаций за снос жилья в процессе разработки месторождений. К этим расходам также относятся расходы, предусмотренные договорами (соглашениями) с органами государственной власти субъектов Российской Федерации, с органами местного самоуправления и (или) родовыми, семейными общинами
коренных малочисленных народов, заключенными такими налогоплательщиками. (в ред. Федеральных законов от 06.06.2005 N 58-ФЗ, от 18.12.2006 N 232-ФЗ, от 26.11.2008 N 224-ФЗ, от 27.07.2010 N 229-ФЗ)
2. Расходы на освоение природных ресурсов, осуществленные после введения в действие настоящей главы, подлежат включению в состав прочих расходов в соответствии с настоящей главой, если источником их финансирования не являются средства бюджета и (или) средства государственных внебюджетных фондов.
Расходы на освоение природных ресурсов, указанные в пункте 1 настоящей статьи, учитываются в порядке, предусмотренном статьей 325 настоящего Кодекса. При осуществлении расходов на освоение природных ресурсов, относящихся к нескольким участкам недр, указанные расходы учитываются отдельно по каждому участку недр в доле, определяемой налогоплательщиком в соответствии с принятой им учетной политикой для целей налогообложения. Указанные расходы признаются для целей налогообложения с 1-го числа месяца, следующего за месяцем, в котором завершены данные работы (этапы работ), и включаются в состав прочих расходов в следующем порядке: (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
расходы, предусмотренные в абзаце третьем пункта 1 настоящей статьи, включаются в состав расходов равномерно в течение 12 месяцев; (абзац введен Федеральным законом от 29.05.2002 N 57-ФЗ)
Положения абзаца четвертого пункта 2 статьи 261 (в части сроков признания расходов) (в редакции Федерального закона от 27.07.2010 N 229-ФЗ) применяются в отношении расходов на освоение природных ресурсов, осуществленных после 1 января 2011 года (пункт 10 статьи 10 Федерального закона от 27.07.2010 N 229-ФЗ).
расходы, предусмотренные в абзацах четвертом и пятом пункта 1 настоящей статьи, включаются в состав расходов равномерно в течение двух лет, но не более срока эксплуатации. (абзац введен Федеральным законом от 29.05.2002 N 57-ФЗ, в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
3. Утратил силу с 1 января 2011 года. - Федеральный закон от 27.07.2010 N 229-ФЗ.
4. Порядок признания расходов на освоение природных ресурсов для целей налогообложения, предусмотренный настоящей статьей, применяется также к расходам на строительство (бурение) разведочной скважины на месторождениях углеводородного сырья, которая оказалась непродуктивной, проведение комплекса геологических работ и испытаний с использованием этой скважины, а также на последующую ликвидацию такой скважины. Такой порядок применяется налогоплательщиком независимо от продолжения или прекращения дальнейших работ на соответствующем участке недр после ликвидации непродуктивной скважины при условии раздельного учета расходов по этой скважине. Расходы по непродуктивной скважине признаются для целей налогообложения равномерно в течение 12 месяцев с 1-го числа месяца, следующего за месяцем, в котором эта скважина была ликвидирована в установленном порядке как выполнившая свое назначение. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Решение о признании соответствующей скважины непродуктивной принимается налогоплательщиком один раз и в дальнейшем изменению не подлежит. При этом налогоплательщик уведомляет налоговый орган по месту своего учета о решении, принятом в отношении каждой скважины, не позднее установленного настоящей главой предельного срока представления налоговой декларации за отчетный (налоговый) период, в котором он фактически включил расходы (часть таких расходов) по скважине в состав прочих расходов.
5. Утратил силу с 1 января 2011 года. - Федеральный закон от 27.07.2010 N 229-ФЗ.
6. Расходы на приобретение работ (услуг), геологической и иной информации у третьих лиц, а также расходы на самостоятельное проведение работ по освоению природных ресурсов принимаются для целей налогообложения в сумме фактических затрат. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 27.07.2010 N 229-ФЗ)
Статья 262. Расходы на научные исследования и (или) опытно-конструкторские разработки
(в ред. Федерального закона от 07.06.2011 N 132-ФЗ)
1. В целях настоящей главы расходами на научные исследования и (или) опытно-конструкторские разработки признаются расходы, относящиеся к созданию новой или усовершенствованию производимой продукции (товаров, работ, услуг), к созданию новых или усовершенствованию применяемых технологий, методов организации производства и управления.
2. К расходам на научные исследования и (или) опытно-конструкторские разработки относятся:
1) суммы амортизации по основным средствам и нематериальным активам (за исключением зданий и сооружений), используемым для выполнения научных исследований и (или) опытно-конструкторских разработок, начисленные в соответствии с настоящей главой за период, определяемый как количество полных календарных месяцев, в течение которых указанные основные средства и нематериальные активы использовались исключительно для выполнения научных исследований и (или) опытно-конструкторских разработок;
2) суммы расходов на оплату труда работников, участвующих в выполнении научных исследований и (или) опытно-конструкторских разработок, предусмотренных пунктами 1, 3, 16 и 21 части второй статьи 255 настоящего Кодекса, за период выполнения этими работниками научных исследований и (или) опытно-конструкторских разработок;
3) материальные расходы, предусмотренные подпунктами 1 - 3 и 5 пункта 1 статьи 254 настоящего Кодекса, непосредственно связанные с выполнением научных исследований и (или) опытно-конструкторских разработок;
4) другие расходы, непосредственно связанные с выполнением научных исследований и (или) опытно-конструкторских разработок, в сумме не более 75 процентов суммы расходов на оплату труда, указанных в подпункте 2 настоящего пункта;
5) стоимость работ по договорам на выполнение научно-исследовательских работ, договорам на выполнение опытно-конструкторских и технологических работ - для налогоплательщика, выступающего в качестве заказчика научных исследований и (или) опытно-конструкторских разработок;
6) отчисления на формирование фондов поддержки научной, научно-технической и инновационной деятельности, созданных в соответствии с Федеральным законом "О науке и государственной научно-технической политике", в сумме не более 1,5 процента доходов от реализации, определяемых в соответствии со статьей 249 настоящего Кодекса.
3. Если работники, указанные в подпункте 2 пункта 2 настоящей статьи, в период выполнения научных исследований и (или) опытно-конструкторских разработок привлекались для осуществления иной деятельности налогоплательщика, не связанной с выполнением научных исследований и (или) опытно-конструкторских разработок, расходами на научные исследования и (или) опытно-конструкторские разработки признаются соответствующие суммы расходов на оплату труда указанных работников пропорционально времени, в течение которого эти работники привлекались для выполнения научных исследований и (или) опытно-конструкторских разработок.
4. Расходы налогоплательщика на научные исследования и (или) опытно-конструкторские разработки, предусмотренные подпунктами 1 - 5 пункта 2 настоящей статьи, признаются для целей налогообложения независимо от результата соответствующих научных исследований и (или) опытно-конструкторских разработок в порядке, предусмотренном настоящей статьей, после завершения этих исследований или разработок (отдельных этапов работ) и (или) подписания сторонами акта сдачи-приемки.
Налогоплательщик вправе включать расходы на научные исследования и (или) опытно-конструкторские разработки в состав прочих расходов в том отчетном (налоговом) периоде, в котором завершены такие исследования или разработки (отдельные этапы работ), если иное не предусмотрено настоящей статьей.
5. Налогоплательщик вправе включать расходы, непосредственно связанные с выполнением научных исследований и (или) опытно-конструкторских разработок (за исключением расходов, предусмотренных подпунктами 1 - 3, 5 и 6 пункта 2 настоящей статьи), в части, превышающей 75 процентов суммы расходов на оплату труда, указанных в подпункте 2 пункта 2 настоящей статьи, в состав прочих расходов в отчетном (налоговом) периоде, в котором завершены такие исследования или разработки (отдельные этапы работ).
6. Расходы налогоплательщика на научные исследования и (или) опытно-конструкторские разработки, предусмотренные подпунктом 6 пункта 2 настоящей статьи, признаются для целей налогообложения в том отчетном (налоговом) периоде, в котором были произведены соответствующие расходы.
7. Налогоплательщик, осуществляющий расходы на научные исследования и (или) опытно-конструкторские разработки по перечню научных исследований и (или) опытно-конструкторских разработок, установленному Правительством Российской Федерации, вправе включать указанные расходы в состав прочих расходов того отчетного (налогового) периода, в котором завершены такие исследования или разработки (отдельные этапы работ), в размере фактических затрат с применением коэффициента 1,5.
Для целей настоящего пункта к фактическим затратам налогоплательщика на научные исследования и (или) опытно-конструкторские разработки относятся затраты, предусмотренные подпунктами 1 - 5 пункта 2 настоящей статьи.
8. Налогоплательщик, использующий право, предусмотренное пунктом 7 настоящей статьи, представляет в налоговый орган по месту нахождения организации отчет о выполненных научных исследованиях и (или) опытно-конструкторских разработках (отдельных этапах работ), расходы на которые признаются в размере фактических затрат с применением коэффициента 1,5.
Указанный отчет представляется в налоговый орган одновременно с налоговой декларацией по итогам налогового периода, в котором завершены научные исследования и (или) опытно-конструкторские разработки (отдельные этапы работ).
Отчет о выполненных научных исследованиях и (или) опытно-конструкторских разработках (отдельных этапах работ) представляется налогоплательщиком в отношении каждого научного исследования и опытно-конструкторской разработки (отдельного этапа работы) и должен соответствовать общим требованиям, установленным национальным стандартом к структуре оформления научных и технических отчетов.
Налогоплательщик в соответствии со статьей 83 настоящего Кодекса, отнесенный к категории крупнейших, представляет отчет, предусмотренный настоящим пунктом, в налоговый орган по месту учета в качестве крупнейшего налогоплательщика.
Налоговый орган вправе назначить экспертизу указанного в настоящем пункте отчета в целях проверки соответствия выполненных научных исследований и (или) опытно-конструкторских разработок перечню, установленному Правительством Российской Федерации, в порядке, установленном статьей 95 настоящего Кодекса. Указанная экспертиза может быть произведена государственными академиями наук, федеральными и национальными исследовательскими университетами, государственными научными центрами, национальными исследовательскими центрами или федеральными центрами науки и высоких технологий.
В случае непредставления отчета о выполненных научных исследованиях и (или) опытно-конструкторских разработках (отдельных этапах работ), предусмотренного настоящим пунктом, суммы расходов на выполнение данных исследований и (или) разработок (отдельных этапов работ) учитываются в составе прочих расходов в размере фактических затрат.
9. Если в результате произведенных расходов на научные исследования и (или) опытно-конструкторские разработки налогоплательщик получает исключительные права на результаты интеллектуальной деятельности, указанные в пункте 3 статьи 257 настоящего Кодекса, данные права признаются нематериальными активами, которые подлежат амортизации в порядке, установленном настоящей главой, либо по выбору налогоплательщика указанные расходы учитываются в составе прочих расходов, связанных с производством и реализацией, в течение двух лет. Избранный налогоплательщиком порядок учета указанных расходов отражается в учетной политике для целей налогообложения. При этом
суммы расходов на научные исследования и (или) опытно-конструкторские разработки, ранее включенные в состав прочих расходов в соответствии с настоящей главой, восстановлению и включению в первоначальную стоимость нематериального актива не подлежат.
В случае реализации налогоплательщиком нематериального актива, полученного в результате осуществления расходов на научные исследования и (или) опытно-конструкторские разработки, указанных в пункте 7 настоящей статьи, с убытком данный убыток не учитывается для целей налогообложения.
10. Положения настоящей статьи не распространяются на признание для целей налогообложения расходов налогоплательщиков, выполняющих научные исследования и (или) опытно-конструкторские разработки по договору в качестве исполнителя (подрядчика или субподрядчика).
11. Суммы расходов на научные исследования и (или) опытно-конструкторские разработки, в том числе не давшие положительного результата, по перечню, предусмотренному пунктом 7 настоящей статьи, начатые до 1 января 2012 года, включаются налогоплательщиком в состав прочих расходов в том отчетном (налоговом) периоде, в котором они были осуществлены, в размере фактических затрат с применением коэффициента 1,5 в порядке, действовавшем в 2011 году. При этом отчет, предусмотренный пунктом 8 настоящей статьи, в отношении таких научных исследований и (или) опытно-конструкторских разработок (отдельных этапов работ) налогоплательщиком не представляется.
Статья 263. Расходы на обязательное и добровольное имущественное страхование (в ред. Федерального закона от 26.11.2008 N 224-ФЗ)
1. Расходы на обязательное и добровольное имущественное страхование включают страховые взносы по всем видам обязательного страхования, а также по следующим видам добровольного имущественного страхования: (в ред. Федерального закона от 26.11.2008 N 224-ФЗ)
1) добровольное страхование средств транспорта (водного, воздушного, наземного, трубопроводного), в том числе арендованного, расходы на содержание которого включаются в расходы, связанные с производством и реализацией;
2) добровольное страхование грузов;
3) добровольное страхование основных средств производственного назначения (в том числе арендованных), нематериальных активов, объектов незавершенного капитального строительства (в том числе арендованных);
4) добровольное страхование рисков, связанных с выполнением строительно-монтажных работ;
5) добровольное страхование товарно-материальных запасов;
6) добровольное страхование урожая сельскохозяйственных культур и животных;
7) добровольное страхование иного имущества, используемого налогоплательщиком при осуществлении деятельности, направленной на получение дохода;
8) добровольное страхование ответственности за причинение вреда или ответственности по договору, если такое страхование является условием осуществления налогоплательщиком деятельности в соответствии с международными обязательствами Российской Федерации или общепринятыми международными требованиями; (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 26.11.2008 N 224-ФЗ)
9) добровольное страхование риска ответственности за неисполнение либо ненадлежащее исполнение обязательств, связанных с финансированием строительства и (или) со строительством олимпийских объектов, осуществляемое в соответствии со статьей 14 Федерального закона от 1 декабря 2007 года N 310-ФЗ "Об организации и о проведении XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, развитии города Сочи как горноклиматического курорта и внесении изменений в отдельные законодательные акты Российской Федерации"; (пп. 9 введен Федеральным законом от 26.11.2008 N 224-ФЗ)
9.1) добровольное страхование имущественных интересов, связанных с обращением банковских карт, выпущенных (эмитированных) налогоплательщиком, в случаях возникновения убытков страхователя в результате проведения третьими лицами операций с использованием поддельных, утерянных или украденных у держателей банковских карт, списания денежных средств на основании подделанных слипов или квитанций электронного терминала, подтверждающих проведение операций держателем банковской карты, проведения иных незаконных операций с банковскими картами; (пп. 9.1 введен Федеральным законом от 19.07.2009 N 202-ФЗ)
9.2) добровольное страхование экспортных кредитов и инвестиций от предпринимательских и (или) политических рисков; (пп. 9.2 введен Федеральным законом от 19.07.2011 N 245-ФЗ)
10) другие виды добровольного имущественного страхования, если в соответствии с законодательством Российской Федерации такое страхование является условием осуществления налогоплательщиком своей деятельности. (пп. 10 введен Федеральным законом от 26.11.2008 N 224-ФЗ)
2. Расходы по обязательным видам страхования (установленные законодательством Российской Федерации) включаются в состав прочих расходов в пределах страховых тарифов, утвержденных в соответствии с законодательством Российской Федерации и требованиями международных конвенций. В случае, если данные тарифы не утверждены, расходы по обязательному страхованию включаются в состав прочих расходов в размере фактических затрат.
3. Расходы по указанным в настоящей статье добровольным видам страхования включаются в состав прочих расходов в размере фактических затрат. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Положения статьи 264 Налогового Кодекса РФ, в ее конституционно - правовом истолковании, не могут рассматриваться как исключающие возможность учета расходов на арендованный транспорт, используемый нотариусами для себя и для нанятых им работников в целях проезда к месту работы, при исчислении налоговой базы по единому социальному налогу (Определение Конституционного Суда РФ от 01.12.2009 N 1553-О-П).
Статья 264. Прочие расходы, связанные с производством и (или) реализацией
1. К прочим расходам, связанным с производством и реализацией, относятся следующие расходы налогоплательщика:
1) суммы налогов и сборов, таможенных пошлин и сборов, страховых взносов в Пенсионный фонд Российской Федерации на обязательное пенсионное страхование, в Фонд социального страхования Российской Федерации на обязательное социальное страхование на случай временной нетрудоспособности и в связи с материнством, в Федеральный фонд обязательного медицинского страхования и территориальные фонды обязательного медицинского страхования на обязательное медицинское страхование, начисленные в установленном законодательством Российской Федерации порядке, за исключением перечисленных в статье 270 настоящего Кодекса; (пп. 1 в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
2) расходы на сертификацию продукции и услуг, а также на декларирование соответствия с участием третьей стороны; (в ред. Федерального закона от 30.12.2008 N 313-ФЗ)
2.1) расходы по стандартизации с учетом положений пункта 5 настоящей статьи; (пп. 2.1 введен Федеральным законом от 21.11.2011 N 330-ФЗ)
3) суммы комиссионных сборов и иных подобных расходов за выполненные сторонними организациями работы (предоставленные услуги);
4) суммы портовых и аэродромных сборов, расходы на услуги лоцмана и иные аналогичные расходы;
(в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
5) суммы выплаченных подъемных в пределах норм, установленных в соответствии с законодательством Российской Федерации;
6) расходы на обеспечение пожарной безопасности налогоплательщика в соответствии с законодательством Российской Федерации, расходы на содержание службы газоспасателей, расходы на услуги по охране имущества, обслуживанию охранно-пожарной сигнализации, расходы на приобретение услуг пожарной охраны и иных услуг охранной деятельности, в том числе услуг, оказываемых вневедомственной охраной при органах внутренних дел Российской Федерации в соответствии с законодательством Российской Федерации, а также расходы на содержание собственной службы безопасности по выполнению функций экономической защиты банковских и хозяйственных операций и сохранности материальных ценностей (за исключением расходов на экипировку, приобретение оружия и иных специальных средств защиты); (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 06.06.2005 N 58-ФЗ)
7) расходы на обеспечение нормальных условий труда и мер по технике безопасности, предусмотренных законодательством Российской Федерации, расходы на гражданскую оборону в соответствии с законодательством Российской Федерации, а также расходы на лечение профессиональных заболеваний работников, занятых на работах с вредными или тяжелыми условиями труда, расходы, связанные с содержанием помещений и инвентаря здравпунктов, находящихся непосредственно на территории организации; (пп. 7 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
8) расходы по набору работников, включая расходы на услуги специализированных организаций по подбору персонала; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
9) расходы на оказание услуг по гарантийному ремонту и обслуживанию, включая отчисления в резерв на предстоящие расходы на гарантийный ремонт и гарантийное обслуживание (с учетом положений статьи 267 настоящего Кодекса);
10) арендные (лизинговые) платежи за арендуемое (принятое в лизинг) имущество (в том числе земельные участки), а также расходы на приобретение имущества, переданного в лизинг. В случае, если имущество, полученное по договору лизинга, учитывается у лизингополучателя, расходами, учитываемыми в соответствии с настоящим подпунктом, признаются: (в ред. Федерального закона от 30.12.2006 N 268-ФЗ)
у лизингополучателя - арендные (лизинговые) платежи за вычетом суммы амортизации по этому имуществу, начисленной в соответствии со статьями 259 - 259.2 настоящего Кодекса; (в ред. Федерального закона от 22.07.2008 N 158-ФЗ)
у лизингодателя - расходы на приобретение имущества, переданного в лизинг; (п. 10 в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
10.1) плата, вносимая концессионером концеденту в период использования (эксплуатации) объекта концессионного соглашения (концессионная плата); (пп. 10.1 введен Федеральным законом от 30.06.2008 N 108-ФЗ)
11) расходы на содержание служебного транспорта (автомобильного, железнодорожного, воздушного и иных видов транспорта). Расходы на компенсацию за использование для служебных поездок личных легковых автомобилей и мотоциклов в пределах норм, установленных Правительством Российской Федерации; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
12) расходы на командировки, в частности на:
проезд работника к месту командировки и обратно к месту постоянной работы;
наем жилого помещения. По этой статье расходов подлежат возмещению также расходы работника
на оплату дополнительных услуг, оказываемых в гостиницах (за исключением расходов на обслуживание в барах и ресторанах, расходов на обслуживание в номере, расходов за пользование рекреационно-оздоровительными объектами);
суточные или полевое довольствие; (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 22.07.2008 N 158-ФЗ)
оформление и выдачу виз, паспортов, ваучеров, приглашений и иных аналогичных документов;
консульские, аэродромные сборы, сборы за право въезда, прохода, транзита автомобильного и иного транспорта, за пользование морскими каналами, другими подобными сооружениями и иные аналогичные платежи и сборы;
12.1) расходы на доставку от места жительства (сбора) до места работы и обратно работников, занятых в организациях, которые осуществляют свою деятельность вахтовым способом или в полевых (экспедиционных) условиях. Указанные расходы должны быть предусмотрены коллективными договорами; (пп. 12.1 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
13) расходы на рацион питания экипажей морских, речных и воздушных судов в пределах норм, утвержденных Правительством Российской Федерации;
14) расходы на юридические и информационные услуги; (пп. 14 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
15) расходы на консультационные и иные аналогичные услуги; (пп. 15 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
16) плата государственному и (или) частному нотариусу за нотариальное оформление. При этом такие расходы принимаются в пределах тарифов, утвержденных в установленном порядке;
17) расходы на аудиторские услуги; (пп. 17 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
18) расходы на управление организацией или отдельными ее подразделениями, а также расходы на приобретение услуг по управлению организацией или ее отдельными подразделениями; (пп. 18 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
19) расходы на услуги по предоставлению работников (технического и управленческого персонала) сторонними организациями для участия в производственном процессе, управлении производством либо для выполнения иных функций, связанных с производством и (или) реализацией; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
20) расходы на публикацию бухгалтерской отчетности, а также публикацию и иное раскрытие другой информации, если законодательством Российской Федерации на налогоплательщика возложена обязанность осуществлять их публикацию (раскрытие);
21) расходы, связанные с представлением форм и сведений государственного статистического наблюдения, если законодательством Российской Федерации на налогоплательщика возложена обязанность представлять эту информацию;
22) представительские расходы, связанные с официальным приемом и обслуживанием представителей других организаций, участвующих в переговорах в целях установления и поддержания сотрудничества, в порядке, предусмотренном пунктом 2 настоящей статьи;
23) расходы на обучение по основным и дополнительным профессиональным образовательным программам, профессиональную подготовку и переподготовку работников налогоплательщика в порядке, предусмотренном пунктом 3 настоящей статьи; (пп. 23 в ред. Федерального закона от 22.07.2008 N 158-ФЗ)
24) расходы на канцелярские товары;
25) расходы на почтовые, телефонные, телеграфные и другие подобные услуги, расходы на оплату услуг связи, вычислительных центров и банков, включая расходы на услуги факсимильной и спутниковой связи, электронной почты, а также информационных систем (СВИФТ, информационно-телекоммуникационная сеть "Интернет" и иные аналогичные системы); (в ред. Федерального закона от 11.07.2011 N 200-ФЗ)
26) расходы, связанные с приобретением права на использование программ для ЭВМ и баз данных по договорам с правообладателем (по лицензионным и сублицензионным соглашениям). К указанным расходам также относятся расходы на приобретение исключительных прав на программы для ЭВМ стоимостью менее суммы стоимости амортизируемого имущества, определенной пунктом 1 статьи 256 настоящего Кодекса; (пп. 26 в ред. Федерального закона от 07.06.2011 N 132-ФЗ)
27) расходы на текущее изучение (исследование) конъюнктуры рынка, сбор информации, непосредственно связанной с производством и реализацией товаров (работ, услуг); (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
28) расходы на рекламу производимых (приобретенных) и (или) реализуемых товаров (работ, услуг), деятельности налогоплательщика, товарного знака и знака обслуживания, включая участие в выставках и ярмарках, с учетом положений пункта 4 настоящей статьи; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
29) взносы, вклады и иные обязательные платежи, уплачиваемые некоммерческим организациям, если уплата таких взносов, вкладов и иных обязательных платежей является условием для осуществления деятельности налогоплательщиками - плательщиками таких взносов, вкладов или иных обязательных платежей;
30) взносы, уплачиваемые международным организациям и организациям, предоставляющим платежные системы и электронные системы передачи информации, если уплата таких взносов является обязательным условием для осуществления деятельности налогоплательщиками - плательщиками таких взносов или является условием предоставления международной организацией услуг, необходимых для ведения налогоплательщиком - плательщиком таких взносов указанной деятельности; (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
31) расходы, связанные с оплатой услуг сторонним организациям по содержанию и реализации в установленном законодательством Российской Федерации порядке предметов залога и заклада за время нахождения указанных предметов у залогодержателя после передачи залогодателем;
32) расходы на содержание вахтовых и временных поселков, включая все объекты жилищно-коммунального и социально-бытового назначения, подсобных хозяйств и иных аналогичных служб, в организациях, осуществляющих свою деятельность вахтовым способом или работающих в полевых (экспедиционных) условиях. Указанные расходы для целей налогообложения признаются в пределах нормативов на содержание аналогичных объектов и служб, утвержденных органами местного самоуправления по месту деятельности налогоплательщика. Если такие нормативы органами местного самоуправления не утверждены, налогоплательщик вправе применять порядок определения расходов на содержание этих объектов, действующий для аналогичных объектов, находящихся на данной территории и подведомственных указанным органам; (пп. 32 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
33) отчисления предприятий и организаций, эксплуатирующих особо радиационно опасные и ядерно опасные производства и объекты, для формирования резервов, предназначенных для обеспечения безопасности указанных производств и объектов на всех стадиях их жизненного цикла и развития в соответствии с законодательством Российской Федерации об использовании атомной энергии и в порядке, установленном Правительством Российской Федерации; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
34) расходы на подготовку и освоение новых производств, цехов и агрегатов;
35) расходы, связанные с внедрением технологий производства, а также методов организации
производства и управления; (пп. 35 в ред. Федерального закона от 07.06.2011 N 132-ФЗ)
36) расходы на услуги по ведению бухгалтерского учета, оказываемые сторонними организациями или индивидуальными предпринимателями; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
37) периодические (текущие) платежи за пользование правами на результаты интеллектуальной деятельности и средствами индивидуализации (в частности, правами, возникающими из патентов на изобретения, промышленные образцы и другие виды интеллектуальной собственности);
38) расходы, осуществленные налогоплательщиком-организацией, использующей труд инвалидов, в виде средств, направленных на цели, обеспечивающие социальную защиту инвалидов, если от общего числа работников такого налогоплательщика инвалиды составляют не менее 50 процентов и доля расходов на оплату труда инвалидов в расходах на оплату труда составляет не менее 25 процентов. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Целями социальной защиты инвалидов в соответствии с законодательством Российской Федерации о социальной защите инвалидов признаются: (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
улучшение условий и охраны труда инвалидов; (абзац введен Федеральным законом от 06.06.2005 N 58-ФЗ)
создание и сохранение рабочих мест для инвалидов (закупка и монтаж оборудования, в том числе организация труда рабочих-надомников); (абзац введен Федеральным законом от 06.06.2005 N 58-ФЗ)
обучение (в том числе новым профессиям и приемам труда) и трудоустройство инвалидов; (абзац введен Федеральным законом от 06.06.2005 N 58-ФЗ)
изготовление и ремонт протезных изделий; (абзац введен Федеральным законом от 06.06.2005 N 58-ФЗ)
приобретение и обслуживание технических средств реабилитации (включая приобретение собак-проводников); (абзац введен Федеральным законом от 06.06.2005 N 58-ФЗ)
санаторно-курортное обслуживание инвалидов, а также лиц, сопровождающих инвалидов I группы и детей-инвалидов; (абзац введен Федеральным законом от 06.06.2005 N 58-ФЗ)
защита прав и законных интересов инвалидов; (абзац введен Федеральным законом от 06.06.2005 N 58-ФЗ)
мероприятия по интеграции инвалидов в общество (включая культурные, спортивные и иные подобные мероприятия); (абзац введен Федеральным законом от 06.06.2005 N 58-ФЗ)
обеспечение инвалидам равных с другими гражданами возможностей (включая транспортное обслуживание лиц, сопровождающих инвалидов I группы и детей-инвалидов); (абзац введен Федеральным законом от 06.06.2005 N 58-ФЗ)
приобретение и распространение среди инвалидов печатных изданий общественных организаций инвалидов; (абзац введен Федеральным законом от 06.06.2005 N 58-ФЗ)
приобретение и распространение среди инвалидов видеоматериалов с субтитрами или сурдопереводом; (абзац введен Федеральным законом от 06.06.2005 N 58-ФЗ)
взносы, направленные указанными организациями общественным организациям инвалидов на их содержание. (абзац введен Федеральным законом от 06.06.2005 N 58-ФЗ)
При определении общего числа инвалидов в среднесписочную численность работников не включаются инвалиды, работающие по совместительству, договорам подряда и другим договорам гражданско-правового характера;
39) расходы налогоплательщиков - общественных организаций инвалидов, а также налогоплательщиков-учреждений, единственными собственниками имущества которых являются общественные организации инвалидов, в виде средств, направленных на осуществление деятельности указанных общественных организаций инвалидов и на цели, указанные в подпункте 38 настоящего пункта.
Получатели средств, предназначенных на осуществление деятельности общественной организации инвалидов и на цели социальной защиты инвалидов, по окончании налогового периода представляют в соответствующие налоговые органы по месту своего учета отчет о целевом использовании полученных средств. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
При нецелевом использовании таких средств с момента, когда их получатель фактически использовал такие средства не по целевому назначению (нарушил условия предоставления этих средств), такие средства признаются доходом у налогоплательщика, получившего эти средства.
Расходы, указанные в подпункте 38 настоящего пункта и настоящем подпункте, не могут быть включены в расходы, связанные с производством и (или) реализацией подакцизных товаров, минерального сырья, других полезных ископаемых и иных товаров по перечню, определяемому Правительством Российской Федерации по согласованию с общероссийскими организациями инвалидов, а также с оказанием посреднических услуг, связанных с реализацией таких товаров, минерального сырья и полезных ископаемых; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
39.1) расходы налогоплательщиков-организаций, уставный (складочный) капитал которых состоит полностью из вклада религиозных организаций, в виде сумм прибыли, полученной от реализации религиозной литературы и предметов религиозного назначения, при условии перечисления этих сумм на осуществление уставной деятельности указанных религиозных организаций; (пп. 39.1 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
39.2) расходы на формирование в порядке, установленном статьей 267.1 настоящего Кодекса, резервов предстоящих расходов в целях социальной защиты инвалидов, предусмотренных подпунктом 38 настоящего пункта, которые осуществлены налогоплательщиком - общественной организацией инвалидов, а также налогоплательщиком - организацией, использующей труд инвалидов, если от общего числа работников такого налогоплательщика инвалиды составляют не менее 50 процентов и доля расходов на оплату труда инвалидов в расходах на оплату труда составляет не менее 25 процентов; (пп. 39.2 введен Федеральным законом от 06.06.2005 N 58-ФЗ)
39.3) расходы на формирование в порядке, установленном статьей 267.2 настоящего Кодекса, резервов предстоящих расходов на научные исследования и (или) опытно-конструкторские разработки; (пп. 39.3 введен Федеральным законом от 07.06.2011 N 132-ФЗ)
40) платежи за регистрацию прав на недвижимое имущество и землю, сделок с указанными объектами, платежи за предоставление информации о зарегистрированных правах, оплата услуг уполномоченных органов и специализированных организаций по оценке имущества, изготовлению документов кадастрового и технического учета (инвентаризации) объектов недвижимости;
41) расходы по договорам гражданско-правового характера (включая договоры подряда), заключенным с индивидуальными предпринимателями, не состоящими в штате организации;
42) расходы налогоплательщиков - сельскохозяйственных организаций на питание работников, занятых на сельскохозяйственных работах;
43) расходы на замену бракованных, утративших товарный вид в процессе перевозки и (или) реализации и недостающих экземпляров периодических печатных изданий в упаковках, но не более 7 процентов стоимости тиража соответствующего номера периодического печатного издания;
44) потери в виде стоимости бракованной, утратившей товарный вид, а также не реализованной в пределах сроков, указанных в настоящем подпункте (морально устаревшей) продукции средств массовой информации и книжной продукции, списываемой налогоплательщиками, осуществляющими производство и выпуск продукции средств массовой информации и книжной продукции, в пределах не более 10 процентов стоимости тиража соответствующего номера периодического печатного издания или соответствующего тиража книжной продукции, а также расходы на списание и утилизацию бракованной, утратившей товарный вид и нереализованной продукции средств массовой информации и книжной продукции.
Расходом признается стоимость продукции средств массовой информации и книжной продукции, не реализованной в течение следующих сроков:
для периодических печатных изданий - в пределах срока до выхода следующего номера соответствующего периодического печатного издания;
для книг и иных непериодических печатных изданий - в пределах 24 месяцев после выхода их в свет;
для календарей (независимо от их вида) - до 1 апреля года, к которому они относятся;
45) взносы по обязательному социальному страхованию от несчастных случаев на производстве и профессиональных заболеваний, производимые в соответствии с законодательством Российской Федерации;
46) отчисления налогоплательщиков, осуществляемые на обеспечение предусмотренной законодательством Российской Федерации надзорной деятельности специализированных учреждений в целях осуществления контроля за соблюдением такими налогоплательщиками соответствующих требований и условий, а также отчисления налогоплательщиков в резервы, создаваемые в соответствии с законодательством Российской Федерации, регулирующим деятельность в области связи;
47) потери от брака; (пп. 47 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
48) расходы, связанные с содержанием помещений объектов общественного питания, обслуживающих трудовые коллективы (включая суммы начисленной амортизации, расходы на проведение ремонта помещений, расходы на освещение, отопление, водоснабжение, электроснабжение, а также на топливо для приготовления пищи), если подобные расходы не учитываются в соответствии со статьей 275.1 настоящего Кодекса; (пп. 48 введен Федеральным законом от 29.05.2002 N 57-Ф, в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
Положения подпункта 48.1 пункта 1 статьи 264 (в редакции Федерального закона от 28.12.2010 N 395-ФЗ) применяются с 1 января 2011 года.
48.1) расходы работодателя по выплате в соответствии с законодательством Российской Федерации пособия по временной нетрудоспособности (за исключением несчастных случаев на производстве и профессиональных заболеваний) за дни временной нетрудоспособности работника, которые оплачиваются за счет средств работодателя и число которых установлено Федеральным законом от 29 декабря 2006 года N 255-ФЗ "Об обязательном социальном страховании на случай временной нетрудоспособности и в связи с материнством", в части, не покрытой страховыми выплатами, произведенными работникам страховыми организациями, имеющими лицензии, выданные в соответствии с законодательством Российской Федерации на осуществление соответствующего вида деятельности, по договорам с работодателями в пользу работников на случай их временной нетрудоспособности (за исключением несчастных случаев на производстве и профессиональных заболеваний) за дни временной нетрудоспособности, которые оплачиваются за счет средств работодателя и число которых установлено Федеральным законом от 29 декабря 2006 года N 255-ФЗ "Об обязательном социальном страховании на случай временной нетрудоспособности и в связи с материнством";
(пп. 48.1 в ред. Федерального закона от 28.12.2010 N 395-ФЗ)
Положения подпункта 48.2 пункта 1 статьи 264 (в редакции Федерального закона от 28.12.2010 N 395-ФЗ) применяются с 1 января 2011 года.
48.2) платежи (взносы) работодателей по договорам добровольного личного страхования, заключенным со страховыми организациями, имеющими лицензии, выданные в соответствии с законодательством Российской Федерации на осуществление соответствующего вида деятельности, в пользу работников на случай их временной нетрудоспособности (за исключением несчастных случаев на производстве и профессиональных заболеваний) за дни временной нетрудоспособности, которые оплачиваются за счет средств работодателя и число которых установлено Федеральным законом от 29 декабря 2006 года N 255-ФЗ "Об обязательном социальном страховании на случай временной нетрудоспособности и в связи с материнством". Указанные платежи (взносы) включаются в состав расходов, если сумма страховой выплаты по таким договорам не превышает определяемого в соответствии с законодательством Российской Федерации размера пособия по временной нетрудоспособности (за исключением несчастных случаев на производстве и профессиональных заболеваний) за дни временной нетрудоспособности работника, которые оплачиваются за счет средств работодателя и число которых установлено Федеральным законом от 29 декабря 2006 года N 255-ФЗ "Об обязательном социальном страховании на случай временной нетрудоспособности и в связи с материнством". При этом совокупная сумма этих платежей (взносов) работодателей и взносов, указанных в абзаце десятом пункта 16 части второй статьи 255 настоящего Кодекса, включается в состав расходов в размере, не превышающем 3 процентов суммы расходов на оплату труда; (пп. 48.2 в ред. Федерального закона от 28.12.2010 N 395-ФЗ)
О распространении действия подпункта 48.3 пункта 1 статьи 264 на правоотношения по оказанию услуг по предоставлению бесплатного эфирного времени и (или) бесплатной печатной площади, возникшие в период с 1 января 2006 года до 1 августа 2009 года, см. части 2 и 3 статьи 2 Федерального закона от 17.07.2009 N 161-ФЗ.
48.3) расходы налогоплательщиков, связанные с безвозмездным предоставлением эфирного времени и (или) печатной площади в соответствии с законодательством Российской Федерации о выборах и референдумах; (пп. 48.3 введен Федеральным законом от 17.07.2009 N 161-ФЗ)
48.4) расходы налогоплательщиков, связанные с безвозмездным оказанием услуг по изготовлению и (или) распространению социальной рекламы в соответствии с законодательством Российской Федерации о рекламе. Указанные в настоящем подпункте расходы признаются для целей налогообложения при условии соблюдения требований к социальной рекламе, установленных подпунктом 32 пункта 3 статьи 149 настоящего Кодекса; (пп. 48.4 введен Федеральным законом от 18.07.2011 N 235-ФЗ)
49) другие расходы, связанные с производством и (или) реализацией.
2. К представительским расходам относятся расходы налогоплательщика на официальный прием и (или) обслуживание представителей других организаций, участвующих в переговорах в целях установления и (или) поддержания взаимного сотрудничества, а также участников, прибывших на заседания совета директоров (правления) или иного руководящего органа налогоплательщика, независимо от места проведения указанных мероприятий. К представительским расходам относятся расходы на проведение официального приема (завтрака, обеда или иного аналогичного мероприятия) для указанных лиц, а также официальных лиц организации-налогоплательщика, участвующих в переговорах, транспортное обеспечение доставки этих лиц к месту проведения представительского мероприятия и (или) заседания руководящего органа и обратно, буфетное обслуживание во время переговоров, оплата услуг переводчиков, не состоящих в штате налогоплательщика, по обеспечению перевода во время проведения представительских мероприятий. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
К представительским расходам не относятся расходы на организацию развлечений, отдыха, профилактики или лечения заболеваний.
Представительские расходы в течение отчетного (налогового) периода включаются в состав прочих расходов в размере, не превышающем 4 процента от расходов налогоплательщика на оплату труда за этот отчетный (налоговый) период.
3. Расходы налогоплательщика на обучение по основным и дополнительным профессиональным образовательным программам, профессиональную подготовку и переподготовку работников налогоплательщика включаются в состав прочих расходов, если:
1) обучение по основным и дополнительным профессиональным образовательным программам, профессиональная подготовка и переподготовка работников налогоплательщика осуществляются на основании договора с российскими образовательными учреждениями, имеющими соответствующую лицензию, либо иностранными образовательными учреждениями, имеющими соответствующий статус;
2) обучение по основным и дополнительным профессиональным образовательным программам, профессиональную подготовку и переподготовку проходят работники налогоплательщика, заключившие с налогоплательщиком трудовой договор, либо физические лица, заключившие с налогоплательщиком договор, предусматривающий обязанность физического лица не позднее трех месяцев после окончания указанного обучения, профессиональной подготовки и переподготовки, оплаченных налогоплательщиком, заключить с ним трудовой договор и отработать у налогоплательщика не менее одного года. В случае, если трудовой договор между указанным физическим лицом и налогоплательщиком был прекращен до истечения одного года с даты начала его действия, за исключением случаев прекращения трудового договора по обстоятельствам, не зависящим от воли сторон (статья 83 Трудового кодекса Российской Федерации), налогоплательщик обязан включить во внереализационные доходы отчетного (налогового) периода, в котором прекратил действие данный трудовой договор, сумму платы за обучение, профессиональную подготовку или переподготовку соответствующего физического лица, учтенную ранее при исчислении налоговой базы. В случае, если трудовой договор физического лица с налогоплательщиком не был заключен по истечении трех месяцев после окончания обучения, профессиональной подготовки или переподготовки, оплаченных налогоплательщиком, указанные расходы также включаются во внереализационные доходы отчетного (налогового) периода, в котором истек данный срок заключения трудового договора.
Налогоплательщик обязан хранить документы, подтверждающие расходы на обучение, в течение всего срока действия соответствующего договора обучения и одного года работы физического лица, обучение, профессиональная подготовка или переподготовка которого были оплачены налогоплательщиком, в соответствии с заключенным с налогоплательщиком трудовым договором, но не менее четырех лет.
Не признаются расходами на обучение работников налогоплательщика либо физических лиц, предусмотренными настоящим пунктом, расходы, связанные с организацией развлечения, отдыха или лечения, с содержанием образовательных учреждений, а также с выполнением для них бесплатных работ или оказанием им бесплатных услуг. (п. 3 в ред. Федерального закона от 22.07.2008 N 158-ФЗ)
4. К расходам организации на рекламу в целях настоящей главы относятся:
расходы на рекламные мероприятия через средства массовой информации (в том числе объявления в печати, передача по радио и телевидению) и информационно-телекоммуникационные сети; (в ред. Федерального закона от 11.07.2011 N 200-ФЗ)
расходы на световую и иную наружную рекламу, включая изготовление рекламных стендов и рекламных щитов;
расходы на участие в выставках, ярмарках, экспозициях, на оформление витрин, выставок-продаж, комнат образцов и демонстрационных залов, изготовление рекламных брошюр и каталогов, содержащих информацию о реализуемых товарах, выполняемых работах, оказываемых услугах, товарных знаках и знаках обслуживания, и (или) о самой организации, на уценку товаров, полностью или частично потерявших свои первоначальные качества при экспонировании. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 06.06.2005 N 58-ФЗ)
Расходы налогоплательщика на приобретение (изготовление) призов, вручаемых победителям розыгрышей таких призов во время проведения массовых рекламных кампаний, а также расходы на иные виды рекламы, не указанные в абзацах втором - четвертом настоящего пункта, осуществленные им в течение отчетного (налогового) периода, для целей налогообложения признаются в размере, не превышающем 1 процента выручки от реализации, определяемой в соответствии со статьей 249 настоящего Кодекса. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
5. Расходами по стандартизации признаются расходы на проведение работ по разработке национальных стандартов, включенных в программу разработки национальных стандартов, утвержденную национальным органом Российской Федерации по стандартизации, а также расходы на проведение работ по разработке региональных стандартов при условии соответственно утверждения стандартов в качестве национальных стандартов национальным органом Российской Федерации по стандартизации, регистрации региональных стандартов в Федеральном информационном фонде технических регламентов и стандартов в порядке, установленном законодательством Российской Федерации о техническом регулировании.
Расходами по стандартизации не признаются расходы на проведение работ по разработке национальных и региональных стандартов организациями, осуществляющими их разработку в качестве исполнителя (подрядчика или субподрядчика). (п. 5 введен Федеральным законом от 21.11.2011 N 330-ФЗ)
Статья 264.1. Расходы на приобретение права на земельные участки
(введена Федеральным законом от 30.12.2006 N 268-ФЗ)
Положения пункта 1 статьи 264.1 распространяются на налогоплательщиков, которые заключили договоры на приобретение земельных участков, указанных в пункте 1 настоящей статьи, в период с 1 января 2007 года по 31 декабря 2011 года (Федеральный закон от 30.12.2006 N 268-ФЗ).
1. В целях настоящей главы расходами на приобретение права на земельные участки признаются расходы на приобретение земельных участков из земель, находящихся в государственной или муниципальной собственности, на которых находятся здания, строения, сооружения или которые приобретаются для целей капитального строительства объектов основных средств на этих участках.
2. Расходами на приобретение права на земельные участки также признаются расходы на приобретение права на заключение договора аренды земельных участков при условии заключения указанного договора аренды.
Положения пункта 3 статьи 264.1 распространяются на налогоплательщиков, которые заключили договоры на приобретение земельных участков, указанных в пункте 1 настоящей статьи, в период с 1 января 2007 года по 31 декабря 2011 года (Федеральный закон от 30.12.2006 N 268-ФЗ).
3. Расходы на приобретение права на земельные участки, указанные в пункте 1 настоящей статьи, включаются в состав прочих расходов, связанных с производством и (или) реализацией, в следующем порядке:
1) по выбору налогоплательщика сумма расходов на приобретение права на земельные участки признается расходами отчетного (налогового) периода равномерно в течение срока, который определяется налогоплательщиком самостоятельно и не должен быть менее пяти лет, либо признается расходами отчетного (налогового) периода в размере, не превышающем 30 процентов исчисленной в соответствии со статьей 274 настоящего Кодекса налоговой базы предыдущего налогового периода, до полного признания всей суммы указанных расходов, если иное не предусмотрено настоящей статьей.
Порядок признания расходов на приобретение права на земельные участки применяется в соответствии с принятой организацией учетной политикой для целей налогообложения.
Для расчета предельных размеров расходов, исчисляемых в соответствии с настоящей статьей, налоговая база предыдущего налогового периода определяется без учета суммы расходов указанного
налогового периода на приобретение права на земельные участки.
Если земельные участки приобретаются на условиях рассрочки, срок которой превышает указанный в абзаце первом настоящего подпункта срок, то такие расходы признаются расходами отчетного (налогового) периода равномерно в течение срока, установленного договором;
2) сумма расходов на приобретение права на земельные участки подлежит включению в состав прочих расходов с момента документально подтвержденного факта подачи документов на государственную регистрацию указанного права.
В целях настоящей статьи под документальным подтверждением факта подачи документов на государственную регистрацию прав понимается расписка в получении органом, осуществляющим государственную регистрацию прав на недвижимое имущество и сделок с ним, документов на государственную регистрацию указанных прав.
4. Правила, установленные пунктом 3 настоящей статьи, применяются также в отношении порядка признания расходов, указанных в пункте 2 настоящей статьи, если иное не предусмотрено настоящим пунктом.
Если договор аренды земельного участка в соответствии с законодательством Российской Федерации не подлежит государственной регистрации, то расходы на приобретение права на заключение такого договора аренды признаются расходами равномерно в течение срока действия этого договора аренды.
Положения пункта 5 статьи 264.1 распространяются на налогоплательщиков, которые заключили договоры на приобретение земельных участков, указанных в пункте 1 настоящей статьи , в период с 1 января 2007 года по 31 декабря 2011 года (Федеральный закон от 30.12.2006 N 268-ФЗ).
5. При реализации земельного участка и зданий (строений, сооружений), находящихся на нем, прибыль (убыток) определяется в следующем порядке:
1) прибыль (убыток) от реализации зданий (строений, сооружений) принимается для целей налогообложения в порядке, установленном настоящей главой;
2) прибыль (убыток) от реализации права на земельный участок определяется как разница между ценой реализации и не возмещенными налогоплательщику затратами, связанными с приобретением права на этот участок. Под невозмещенными затратами для целей настоящей статьи понимается разница между затратами налогоплательщика на приобретение права на земельный участок и суммой расходов, учтенных для целей налогообложения до момента реализации указанного права в порядке, установленном настоящей статьей;
3) убыток от реализации права на земельный участок включается в состав прочих расходов налогоплательщика равными долями в течение срока, установленного в соответствии с подпунктом 1 пункта 3 настоящей статьи, и фактического срока владения этим участком.
Статья 265. Внереализационные расходы
1. В состав внереализационных расходов, не связанных с производством и реализацией, включаются обоснованные затраты на осуществление деятельности, непосредственно не связанной с производством и (или) реализацией. К таким расходам относятся, в частности:
1) расходы на содержание переданного по договору аренды (лизинга) имущества (включая амортизацию по этому имуществу).
Для организаций, предоставляющих на систематической основе за плату во временное пользование и (или) временное владение и пользование свое имущество и (или) исключительные права, возникающие из патентов на изобретения, промышленные образцы и другие виды интеллектуальной собственности, расходами, связанными с производством и реализацией, считаются расходы, связанные с этой деятельностью; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
2) расходы в виде процентов по долговым обязательствам любого вида, в том числе процентов, начисленных по ценным бумагам и иным обязательствам, выпущенным (эмитированным) налогоплательщиком с учетом особенностей, предусмотренных статьей 269 настоящего Кодекса (для банков особенности определения расходов в виде процентов определяются в соответствии со статьями 269 и 291 настоящего Кодекса), а также процентов, уплачиваемых в связи с реструктуризацией задолженности по налогам и сборам в соответствии с порядком, установленным Правительством Российской Федерации. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 06.06.2005 N 58-ФЗ)
При этом расходом признаются проценты по долговым обязательствам любого вида вне зависимости от характера предоставленного кредита или займа (текущего и (или) инвестиционного). Расходом признается только сумма процентов, начисленных за фактическое время пользования заемными средствами (фактическое время нахождения указанных ценных бумаг у третьих лиц) и первоначальной доходности, установленной эмитентом (заимодавцем) в условиях эмиссии (выпуска, договора), но не выше фактической; (в ред. Федеральных законов от 06.06.2005 N 58-ФЗ, от 24.07.2007 N 216-ФЗ)
3) расходы на организацию выпуска собственных ценных бумаг, в частности на подготовку проспекта эмиссии ценных бумаг, изготовление или приобретение бланков, регистрацию ценных бумаг, расходы, связанные с обслуживанием собственных ценных бумаг, в том числе расходы на услуги реестродержателя, депозитария, платежного агента по процентным (дивидендным) платежам, расходы, связанные с ведением реестра, предоставлением информации акционерам в соответствии с законодательством Российской Федерации, и другие аналогичные расходы; (пп. 3 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
4) расходы, связанные с обслуживанием приобретенных налогоплательщиком ценных бумаг, в том числе оплата услуг реестродержателя, депозитария, расходы, связанные с получением информации в соответствии с законодательством Российской Федерации, и другие аналогичные расходы; (пп. 4 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
5) расходы в виде отрицательной курсовой разницы, возникающей от переоценки имущества в виде валютных ценностей (за исключением ценных бумаг, номинированных в иностранной валюте) и требований (обязательств), стоимость которых выражена в иностранной валюте, за исключением авансов, выданных (полученных) в том числе по валютным счетам в банках, проводимой в связи с изменением официального курса иностранной валюты к рублю Российской Федерации, установленного Центральным банком Российской Федерации. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 06.06.2005 N 58-ФЗ, от 25.11.2009 N 281-ФЗ)
Отрицательной курсовой разницей в целях настоящей главы признается курсовая разница, возникающая при уценке имущества в виде валютных ценностей (за исключением ценных бумаг, номинированных в иностранной валюте) и требований, выраженных в иностранной валюте, или при дооценке выраженных в иностранной валюте обязательств; (абзац введен Федеральным законом от 29.05.2002 N 57-ФЗ, в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
5.1) расходы в виде суммовой разницы, возникающей у налогоплательщика, если сумма возникших обязательств и требований, исчисленная по установленному соглашением сторон курсу условных денежных единиц на дату реализации (оприходования) товаров (работ, услуг), имущественных прав, не соответствует фактически поступившей (уплаченной) сумме в рублях; (пп. 5.1 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
6) расходы в виде отрицательной (положительной) разницы, образующейся вследствие отклонения курса продажи (покупки) иностранной валюты от официального курса Центрального банка Российской Федерации, установленного на дату перехода права собственности на иностранную валюту (особенности определения расходов банков от этих операций устанавливаются статьей 291 настоящего Кодекса); (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
7) исключен. - Федеральный закон от 29.05.2002 N 57-ФЗ;
7) расходы налогоплательщика, применяющего метод начисления, на формирование резервов по сомнительным долгам (в порядке, установленном статьей 266 настоящего Кодекса);
8) расходы на ликвидацию выводимых из эксплуатации основных средств, на списание нематериальных активов, включая суммы недоначисленной в соответствии с установленным сроком полезного использования амортизации, а также расходы на ликвидацию объектов незавершенного строительства и иного имущества, монтаж которого не завершен (расходы на демонтаж, разборку, вывоз разобранного имущества), охрану недр и другие аналогичные работы; (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 26.11.2008 N 224-ФЗ)
Расходы в виде сумм недоначисленной в соответствии с установленным сроком полезного использования амортизации включаются в состав внереализационных расходов, не связанных с производством и реализацией, только по объектам амортизируемого имущества, по которым амортизация начисляется линейным методом. Объекты амортизируемого имущества, по которым амортизация начисляется нелинейным методом, выводятся из эксплуатации в порядке, установленном пунктом 13 статьи 259.2 настоящего Кодекса; (абзац введен Федеральным законом от 26.11.2008 N 224-ФЗ)
9) расходы, связанные с консервацией и расконсервацией производственных мощностей и объектов, в том числе затраты на содержание законсервированных производственных мощностей и объектов; (пп. 9 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
10) судебные расходы и арбитражные сборы;
11) затраты на аннулированные производственные заказы, а также затраты на производство, не давшее продукции. Признание расходов по аннулированным заказам, а также затрат на производство, не давшее продукции, осуществляется на основании актов налогоплательщика, утвержденных руководителем или уполномоченным им лицом, в размере прямых затрат, определяемых в соответствии со статьями 318 и 319 настоящего Кодекса; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
12) расходы по операциям с тарой, если иное не предусмотрено положениями пункта 3 статьи 254 настоящего Кодекса; (пп. 12 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
13) расходы в виде признанных должником или подлежащих уплате должником на основании решения суда, вступившего в законную силу, штрафов, пеней и (или) иных санкций за нарушение договорных или долговых обязательств, а также расходы на возмещение причиненного ущерба; (пп. 13 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
14) расходы в виде сумм налогов, относящихся к поставленным материально-производственным запасам, работам, услугам, если кредиторская задолженность (обязательства перед кредиторами) по такой поставке списана в отчетном периоде в соответствии с пунктом 18 статьи 250 настоящего Кодекса; (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
15) расходы на услуги банков, включая услуги, связанные с продажей иностранной валюты при взыскании налога, сбора, пеней и штрафа в порядке, предусмотренном статьей 46 настоящего Кодекса, с установкой и эксплуатацией электронных систем документооборота между банком и клиентами, в том числе систем "клиент-банк"; (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 27.07.2006 N 137-ФЗ)
16) расходы на проведение собраний акционеров (участников, пайщиков), в частности расходы, связанные с арендой помещений, подготовкой и рассылкой необходимой для проведения собраний информации, и иные расходы, непосредственно связанные с проведением собрания; (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
17) в виде не подлежащих компенсации из бюджета расходов на проведение работ по мобилизационной подготовке, включая затраты на содержание мощностей и объектов, загруженных (используемых) частично, но необходимых для выполнения мобилизационного плана;
(в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
18) расходы по операциям с финансовыми инструментами срочных сделок с учетом положений статей 301 - 305 настоящего Кодекса;
19) расходы в виде отчислений организаций, входящих в структуру ДОСААФ России, для аккумулирования и перераспределения средств организациям, входящим в структуру ДОСААФ России, в целях обеспечения подготовки в соответствии с законодательством Российской Федерации граждан по военно-учетным специальностям, военно-патриотического воспитания молодежи, развития авиационных, технических и военно-прикладных видов спорта; (в ред. Федеральных законов от 06.06.2005 N 58-ФЗ, от 28.12.2010 N 397-ФЗ)
19.1) расходы в виде премии (скидки), выплаченной (предоставленной) продавцом покупателю вследствие выполнения определенных условий договора, в частности объема покупок; (пп. 19.1 введен Федеральным законом от 06.06.2005 N 58-ФЗ)
19.2) расходы в виде целевых отчислений от лотерей, осуществляемые в размере и порядке, которые предусмотрены законодательством Российской Федерации; (пп. 19.2 введен Федеральным законом от 06.06.2005 N 58-ФЗ)
19.3) расходы на формирование резервов предстоящих расходов налогоплательщиком - некоммерческой организацией, зарегистрированной в соответствии с Федеральным законом "О некоммерческих организациях", определенные в размере и порядке, которые установлены статьей 267.3 настоящего Кодекса; (пп. 19.3 введен Федеральным законом от 18.07.2011 N 235-ФЗ)
20) другие обоснованные расходы.
2. В целях настоящей главы к внереализационным расходам приравниваются убытки, полученные налогоплательщиком в отчетном (налоговом) периоде, в частности:
1) в виде убытков прошлых налоговых периодов, выявленных в текущем отчетном (налоговом) периоде;
2) суммы безнадежных долгов, а в случае, если налогоплательщик принял решение о создании резерва по сомнительным долгам, суммы безнадежных долгов, не покрытые за счет средств резерва; (пп. 2 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
3) исключен. - Федеральный закон от 29.05.2002 N 57-ФЗ;
3) потери от простоев по внутрипроизводственным причинам;
4) не компенсируемые виновниками потери от простоев по внешним причинам;
5) расходы в виде недостачи материальных ценностей в производстве и на складах, на предприятиях торговли в случае отсутствия виновных лиц, а также убытки от хищений, виновники которых не установлены. В данных случаях факт отсутствия виновных лиц должен быть документально подтвержден уполномоченным органом государственной власти;
6) потери от стихийных бедствий, пожаров, аварий и других чрезвычайных ситуаций, включая затраты, связанные с предотвращением или ликвидацией последствий стихийных бедствий или чрезвычайных ситуаций;
7) убытки по сделке уступки права требования в порядке, установленном статьей 279 настоящего Кодекса. (пп. 7 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
Статья 266. Расходы на формирование резервов по сомнительным долгам
1. Сомнительным долгом признается любая задолженность перед налогоплательщиком, возникшая в
связи с реализацией товаров, выполнением работ, оказанием услуг, в случае, если эта задолженность не погашена в сроки, установленные договором, и не обеспечена залогом, поручительством, банковской гарантией. (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
Для налогоплательщиков-банков не признается сомнительной задолженность, по которой в соответствии со статьей 292 настоящего Кодекса предусмотрено создание резерва на возможные потери по ссудам. (абзац введен Федеральным законом от 29.05.2002 N 57-ФЗ)
Для налогоплательщиков - страховых организаций, определяющих доходы и расходы по методу начисления по договорам страхования, сострахования, перестрахования, по которым сформированы страховые резервы, резерв сомнительных долгов по дебиторской задолженности, связанной с уплатой страховых премий (взносов), не формируется. (абзац введен Федеральным законом от 29.05.2002 N 57-ФЗ)
2. Безнадежными долгами (долгами, нереальными ко взысканию) признаются те долги перед налогоплательщиком, по которым истек установленный срок исковой давности, а также те долги, по которым в соответствии с гражданским законодательством обязательство прекращено вследствие невозможности его исполнения, на основании акта государственного органа или ликвидации организации. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
3. Налогоплательщик вправе создавать резервы по сомнительным долгам в порядке, предусмотренном настоящей статьей. Суммы отчислений в эти резервы включаются в состав внереализационных расходов на последнее число отчетного (налогового) периода. Настоящее положение не применяется в отношении расходов по формированию резервов по долгам, образовавшимся в связи с невыплатой процентов, за исключением банков. Банки вправе формировать резервы по сомнительным долгам в отношении задолженности, образовавшейся в связи с невыплатой процентов по долговым обязательствам, а также в отношении иной задолженности, за исключением ссудной и приравненной к ней задолженности. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 27.07.2006 N 137-ФЗ)
4. Сумма резерва по сомнительным долгам определяется по результатам проведенной на последнее число отчетного (налогового) периода инвентаризации дебиторской задолженности и исчисляется следующим образом: (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 27.07.2006 N 137-ФЗ)
1) по сомнительной задолженности со сроком возникновения свыше 90 календарных дней - в сумму создаваемого резерва включается полная сумма выявленной на основании инвентаризации задолженности; (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
2) по сомнительной задолженности со сроком возникновения от 45 до 90 календарных дней (включительно) - в сумму резерва включается 50 процентов от суммы выявленной на основании инвентаризации задолженности; (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
3) по сомнительной задолженности со сроком возникновения до 45 дней - не увеличивает сумму создаваемого резерва.
При этом сумма создаваемого резерва по сомнительным долгам не может превышать 10 процентов от выручки отчетного (налогового) периода, определяемой в соответствии со статьей 249 настоящего Кодекса (для банков - от суммы доходов, определяемых в соответствии с настоящей главой, за исключением доходов в виде восстановленных резервов). (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Резерв по сомнительным долгам может быть использован организацией лишь на покрытие убытков от безнадежных долгов, признанных таковыми в порядке, установленном настоящей статьей.
5. Сумма резерва по сомнительным долгам, не полностью использованная налогоплательщиком в отчетном периоде на покрытие убытков по безнадежным долгам, может быть перенесена им на следующий отчетный (налоговый) период. При этом сумма вновь создаваемого по результатам инвентаризации резерва должна быть скорректирована на сумму остатка резерва предыдущего отчетного (налогового) периода. В случае, если сумма вновь создаваемого по результатам инвентаризации резерва меньше, чем сумма остатка резерва предыдущего отчетного (налогового) периода, разница подлежит включению в состав внереализационных доходов налогоплательщика в текущем отчетном (налоговом) периоде. В случае, если сумма вновь создаваемого по результатам инвентаризации резерва больше, чем сумма остатка резерва предыдущего отчетного (налогового) периода, разница подлежит включению во внереализационные расходы в текущем отчетном (налоговом) периоде. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
В случае, если налогоплательщик принял решение о создании резерва по сомнительным долгам, списание долгов, признаваемых безнадежными в соответствии с настоящей статьей, осуществляется за счет суммы созданного резерва. В случае, если сумма созданного резерва меньше суммы безнадежных долгов, подлежащих списанию, разница (убыток) подлежит включению в состав внереализационных расходов. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Статья 267. Расходы на формирование резерва по гарантийному ремонту и гарантийному обслуживанию
1. Налогоплательщики, осуществляющие реализацию товаров (работ), вправе создавать резервы на предстоящие расходы по гарантийному ремонту и гарантийному обслуживанию, и отчисления на формирование таких резервов принимаются для целей налогообложения в порядке, предусмотренном настоящей статьей.
2. Налогоплательщик самостоятельно принимает решение о создании такого резерва и в учетной политике для целей налогообложения определяет предельный размер отчислений в этот резерв. При этом резерв создается в отношении тех товаров (работ), по которым в соответствии с условиями заключенного договора с покупателем предусмотрены обслуживание и ремонт в течение гарантийного срока.
3. Расходами признаются суммы отчислений в резерв на дату реализации указанных товаров (работ). При этом размер созданного резерва не может превышать предельного размера, определяемого как доля фактически осуществленных налогоплательщиком расходов по гарантийному ремонту и обслуживанию в объеме выручки от реализации указанных товаров (работ) за предыдущие три года, умноженная на сумму выручки от реализации указанных товаров (работ) за отчетный (налоговый) период. В случае, если налогоплательщик менее трех лет осуществляет реализацию товаров (работ) с условием осуществления гарантийного ремонта и обслуживания, для расчета предельного размера создаваемого резерва учитывается объем выручки от реализации указанных товаров (работ) за фактический период такой реализации. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
4. Налогоплательщик, ранее не осуществлявший реализацию товаров (работ) с условием гарантийного ремонта и обслуживания, вправе создавать резерв по гарантийному ремонту и обслуживанию товаров (работ) в размере, не превышающем ожидаемых расходов на указанные затраты. Под ожидаемыми расходами понимаются расходы, предусмотренные в плане на выполнение гарантийных обязательств, с учетом срока гарантии.
По истечении налогового периода налогоплательщик должен скорректировать размер созданного резерва, исходя из доли фактически осуществленных расходов по гарантийному ремонту и обслуживанию в объеме выручки от реализации указанных товаров (работ) за истекший период.
5. Сумма резерва по гарантийному ремонту и обслуживанию товаров (работ), не полностью использованная налогоплательщиком в налоговом периоде на осуществление ремонта по товарам (работам), реализованным с условием предоставления гарантии, может быть перенесена им на следующий налоговый период. При этом сумма вновь создаваемого в следующем налоговом периоде резерва должна быть скорректирована на сумму остатка резерва предыдущего налогового периода. В случае, если сумма вновь создаваемого резерва меньше, чем сумма остатка резерва, созданного в предыдущем налоговом периоде, разница между ними подлежит включению в состав внереализационных доходов
налогоплательщика текущего налогового периода.
В случае, если налогоплательщик принял решение о создании резерва по гарантийному ремонту и обслуживанию товаров (работ), списание расходов на гарантийный ремонт осуществляется за счет суммы созданного резерва. В случае, если сумма созданного резерва меньше суммы расходов на ремонт, произведенных налогоплательщиком, разница между ними подлежит включению в состав прочих расходов. (п. 5 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
6. Если налогоплательщиком принято решение о прекращении продажи товаров (осуществления работ) с условием их гарантийного ремонта и гарантийного обслуживания, сумма ранее созданного и неиспользованного резерва подлежит включению в состав доходов налогоплательщика по окончании сроков действия договоров на гарантийный ремонт и гарантийное обслуживание. (п. 6 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
Статья 267.1. Расходы на формирование резервов предстоящих расходов, направляемых на цели, обеспечивающие социальную защиту инвалидов
(введена Федеральным законом от 06.06.2005 N 58-ФЗ)
1. Налогоплательщики - общественные организации инвалидов и организации, указанные в абзаце первом подпункта 38 пункта 1 статьи 264 настоящего Кодекса, могут создавать резерв предстоящих расходов, направляемых на цели, обеспечивающие социальную защиту инвалидов. Указанные резервы могут создаваться на срок не более пяти лет.
2. Налогоплательщик на основании программ, разработанных и им утвержденных, самостоятельно принимает решение о создании резерва, указанного в пункте 1 настоящей статьи, что отражается в учетной политике для целей налогообложения. При этом расходы налогоплательщика, осуществляемые им при реализации указанных программ, производятся за счет резерва, указанного в пункте 1 настоящей статьи.
3. Размер создаваемого резерва определяется планируемыми расходами (сметой) на реализацию утвержденных налогоплательщиком программ. Сумма отчислений в этот резерв включается в состав внереализационных расходов по состоянию на последнее число отчетного (налогового) периода. При этом предельный размер отчислений в резерв, указанный в пункте 1 настоящей статьи, не может превышать 30 процентов полученной в текущем периоде налогооблагаемой прибыли, исчисленной без учета указанного резерва. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
4. Если сумма созданного резерва, указанного в пункте 1 настоящей статьи, оказалась меньше суммы фактических расходов на проведение указанных в пункте 2 настоящей статьи программ, разница между указанными суммами включается в состав внереализационных расходов.
Сумма резерва, не полностью использованная налогоплательщиком в течение запланированного периода, подлежит включению в состав внереализационных доходов налогоплательщика текущего отчетного (налогового) периода.
5. Налогоплательщики, формирующие резервы предстоящих расходов, направляемых на цели, обеспечивающие социальную защиту инвалидов, обязаны представлять отчет в налоговые органы о целевом использовании этих средств по окончании налогового периода.
При нецелевом использовании указанных в абзаце первом настоящего пункта средств они подлежат включению в налоговую базу того налогового периода, в котором было произведено их нецелевое использование.
Статья 267.2. Расходы на формирование резервов предстоящих расходов на научные исследования и (или) опытно-конструкторские разработки
(введена Федеральным законом от 07.06.2011 N 132-ФЗ)
1. Налогоплательщик вправе создавать резервы предстоящих расходов на научные исследования и (или) опытно-конструкторские разработки (далее в настоящей статье - резервы) в порядке,
предусмотренном настоящей статьей.
2. Налогоплательщик на основании разработанных и утвержденных им программ проведения научных исследований и (или) опытно-конструкторских разработок самостоятельно принимает решение о создании каждого резерва и отражает это решение в учетной политике для целей налогообложения. Резерв для реализации каждой утвержденной программы, указанной в настоящем пункте, может создаваться на срок, на который запланировано проведение соответствующих научных исследований и (или) опытно-конструкторских разработок, но не более двух лет. Избранный налогоплательщиком срок создания резерва отражается в учетной политике для целей налогообложения.
3. Размер создаваемого резерва не может превышать планируемые расходы (смету) на реализацию утвержденной налогоплательщиком программы проведения научных исследований и (или) опытно-конструкторских разработок.
Смета на реализацию утвержденной налогоплательщиком программы проведения научных исследований и (или) опытно-конструкторских разработок может включать только затраты, признаваемые расходами на научные исследования и (или) опытно-конструкторские разработки в соответствии с подпунктами 1 - 5 пункта 2 статьи 262 настоящего Кодекса.
При этом предельный размер отчислений в резервы не может превышать сумму, определяемую по формуле:
N = I x 0,03 - S,
где N - предельный размер отчислений в резервы;
I - доходы от реализации отчетного (налогового) периода, определяемые в соответствии со статьей 249 настоящего Кодекса;
S - расходы налогоплательщика, указанные в подпункте 6 пункта 2 статьи 262 настоящего Кодекса.
4. Сумма отчислений в резерв включается в состав прочих расходов по состоянию на последнее число отчетного (налогового) периода.
5. Налогоплательщик, формирующий резерв предстоящих расходов на научные исследования и (или) опытно-конструкторские разработки, производит расходы, осуществляемые при реализации программ проведения научных исследований и (или) опытно-конструкторских разработок, за счет указанного резерва.
Если сумма созданного резерва, указанного в пункте 1 настоящей статьи, оказалась меньше суммы фактических расходов на проведение указанных в пункте 2 настоящей статьи программ, разница между указанными суммами учитывается как расходы налогоплательщика на научные исследования и (или) опытно-конструкторские разработки в соответствии со статьями 262 и 332.1 настоящего Кодекса.
Сумма резерва, не полностью использованная налогоплательщиком в течение срока создания резерва, подлежит восстановлению в составе внереализационных доходов отчетного (налогового) периода, в котором были произведены соответствующие отчисления в резерв.
Статья 267.3. Расходы на формирование резервов предстоящих расходов некоммерческих организаций
(введена Федеральным законом от 18.07.2011 N 235-ФЗ)
1. Налогоплательщики - некоммерческие организации (далее в настоящей статье - налогоплательщик), кроме созданных в форме государственной корпорации, государственной компании, объединения юридических лиц, вправе создавать резерв предстоящих расходов, связанных с ведением предпринимательской деятельности и учитываемых при определении налоговой базы.
2. Налогоплательщик самостоятельно принимает решение о создании резерва предстоящих расходов и определяет в учетной политике для целей налогообложения виды расходов, в отношении которых создается указанный резерв.
В случае, если налогоплательщик принял решение о создании резерва предстоящих расходов, списание расходов, в отношении которых сформирован указанный резерв, осуществляется за счет суммы созданного резерва.
3. Размер создаваемого резерва предстоящих расходов определяется на основании разработанных и утвержденных налогоплательщиком смет расходов на срок, не превышающий три календарных года.
Сумма отчислений в резерв включается в состав внереализационных расходов на последнее число отчетного (налогового) периода. Предельный размер отчислений в резерв предстоящих расходов не может превышать 20 процентов от суммы доходов отчетного (налогового) периода, учитываемых при определении налоговой базы. При этом, если налогоплательщиком сформирован резерв предстоящих расходов на осуществление расходов, предусмотренных несколькими сметами расходов, налогоплательщик самостоятельно в налоговом учете распределяет сумму отчислений в резерв между сметами расходов.
4. Сумма резерва, не полностью использованная налогоплательщиком для осуществления расходов, предусмотренных сметой расходов, подлежит включению в состав внереализационных доходов налогоплательщика на последнее число налогового (отчетного) периода, на который приходится дата окончания сметы расходов.
В случае, если сумма созданного резерва оказалась меньше фактических расходов, в отношении которых сформирован резерв, разница между указанными суммами включается в состав расходов, учитываемых при определении налоговой базы.
Статья 268. Особенности определения расходов при реализации товаров и (или) имущественных прав (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 06.06.2005 N 58-ФЗ)
1. При реализации товаров и (или) имущественных прав налогоплательщик вправе уменьшить доходы от таких операций на стоимость реализованных товаров и (или) имущественных прав, определяемую в следующем порядке: (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 06.06.2005 N 58-ФЗ)
1) при реализации амортизируемого имущества - на остаточную стоимость амортизируемого имущества, определяемую в соответствии с пунктом 1 статьи 257 настоящего Кодекса; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
2) при реализации прочего имущества (за исключением ценных бумаг, продукции собственного производства, покупных товаров) - на цену приобретения (создания) этого имущества, а также на сумму расходов, указанных в абзаце втором пункта 2 статьи 254 настоящего Кодекса; (в ред. Федеральных законов от 06.06.2005 N 58-ФЗ, от 25.11.2009 N 281-ФЗ)
2.1) при реализации имущественных прав (долей, паев) - на цену приобретения данных имущественных прав (долей, паев) и на сумму расходов, связанных с их приобретением и реализацией.
При реализации долей, паев, полученных участниками, пайщиками при реорганизации организаций, ценой приобретения таких долей, паев признается их стоимость, определяемая в соответствии с пунктами 4 - 6 статьи 277 настоящего Кодекса.
При реализации имущественного права, которое представляет собой право требования долга, налоговая база определяется с учетом положений, установленных статьей 279 настоящего Кодекса; (пп. 2.1 введен Федеральным законом от 06.06.2005 N 58-ФЗ)
3) при реализации покупных товаров - на стоимость приобретения данных товаров, определяемую в соответствии с принятой организацией учетной политикой для целей налогообложения одним из следующих методов оценки покупных товаров:
по стоимости первых по времени приобретения (ФИФО); (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
по стоимости последних по времени приобретения (ЛИФО); (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
по средней стоимости; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
по стоимости единицы товара. (абзац введен Федеральным законом от 29.05.2002 N 57-ФЗ)
При реализации имущества и (или) имущественных прав, указанных в настоящей статье, налогоплательщик также вправе уменьшить доходы от таких операций на сумму расходов, непосредственно связанных с такой реализацией, в частности на расходы по оценке, хранению, обслуживанию и транспортировке реализуемого имущества. При этом при реализации покупных товаров расходы, связанные с их покупкой и реализацией, формируются с учетом положений статьи 320 настоящего Кодекса. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 06.06.2005 N 58-ФЗ)
2. Если цена приобретения (создания) имущества (имущественных прав), указанного в подпунктах 2, 2.1 и 3 пункта 1 настоящей статьи, с учетом расходов, связанных с его реализацией, превышает выручку от его реализации, разница между этими величинами признается убытком налогоплательщика, учитываемым в целях налогообложения. (п. 2 в ред. Федерального закона от 22.07.2008 N 158-ФЗ)
3. Если остаточная стоимость амортизируемого имущества, указанного в подпункте 1 пункта 1 настоящей статьи, с учетом расходов, связанных с его реализацией, превышает выручку от его реализации, разница между этими величинами признается убытком налогоплательщика, учитываемым в целях налогообложения в следующем порядке. Полученный убыток включается в состав прочих расходов налогоплательщика равными долями в течение срока, определяемого как разница между сроком полезного использования этого имущества и фактическим сроком его эксплуатации до момента реализации. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Статья 268.1. Особенности признания доходов и расходов при приобретении предприятия как имущественного комплекса
(введена Федеральным законом от 24.07.2007 N 216-ФЗ)
1. В целях настоящей главы разница между ценой приобретения предприятия как имущественного комплекса и стоимостью чистых активов предприятия как имущественного комплекса (активы за вычетом обязательств) признается расходом (доходом) налогоплательщика в порядке, установленном настоящей статьей.
Величину превышения цены покупки предприятия как имущественного комплекса над стоимостью его чистых активов следует рассматривать как надбавку к цене, уплачиваемую покупателем в ожидании будущих экономических выгод.
Величину превышения стоимости чистых активов предприятия как имущественного комплекса над ценой его покупки следует рассматривать как скидку с цены, предоставляемую покупателю в связи с отсутствием факторов наличия стабильных покупателей, репутации качества, навыков маркетинга и сбыта, деловых связей, опыта управления, уровня квалификации персонала и с учетом других факторов.
2. Сумма уплачиваемой надбавки (получаемой скидки) при приобретении предприятия как имущественного комплекса определяется как разница между ценой покупки и стоимостью чистых активов предприятия как имущественного комплекса, определяемой по передаточному акту.
При приобретении предприятия как имущественного комплекса в порядке приватизации на аукционе или по конкурсу величина уплачиваемой покупателем надбавки (получаемой скидки) определяется как разница между ценой покупки и оценочной (начальной) стоимостью предприятия как имущественного комплекса.
3. Сумма уплачиваемой покупателем надбавки (получаемой скидки) учитывается в целях налогообложения в следующем порядке:
1) надбавка, уплачиваемая покупателем предприятия как имущественного комплекса, признается
расходом равномерно в течение пяти лет начиная с месяца, следующего за месяцем государственной регистрации права собственности покупателя на предприятие как имущественный комплекс;
2) скидка, получаемая покупателем предприятия как имущественного комплекса, признается доходом в том месяце, в котором осуществлена государственная регистрация перехода права собственности на предприятие как имущественный комплекс.
4. Убыток, полученный продавцом от реализации предприятия как имущественного комплекса, признается расходом, учитываемым в целях налогообложения в порядке, установленном статьей 283 настоящего Кодекса.
5. В целях настоящей главы расходами покупателя на приобретение в составе предприятия как имущественного комплекса активов и имущественных прав признается их стоимость, определяемая по передаточному акту.
Статья 269. Особенности отнесения процентов по долговым обязательствам к расходам (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Положения пункта 1 статьи 269 (в редакции Федерального закона от 27.07.2010 N 229-ФЗ) применяются в отношении расходов в виде процентов по долговым обязательствам, осуществленных с 1 января 2010 года (пункт 9 статьи 10 Федерального закона от 27.07.2010 N 229-ФЗ).
1. В целях настоящей главы под долговыми обязательствами понимаются кредиты, товарные и коммерческие кредиты, займы, банковские вклады, банковские счета или иные заимствования независимо от формы их оформления. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
При этом расходом признаются проценты, начисленные по долговому обязательству любого вида при условии, что размер начисленных налогоплательщиком по долговому обязательству процентов существенно не отклоняется от среднего уровня процентов, взимаемых по долговым обязательствам, выданным в том же квартале (месяце - для налогоплательщиков, перешедших на исчисление ежемесячных авансовых платежей исходя из фактически полученной прибыли) на сопоставимых условиях. Под долговыми обязательствами, выданными на сопоставимых условиях, понимаются долговые обязательства, выданные в той же валюте на те же сроки в сопоставимых объемах, под аналогичные обеспечения. При определении среднего уровня процентов по межбанковским кредитам принимается во внимание информация только о межбанковских кредитах. Данное положение применяется также к процентам в виде дисконта, который образуется у векселедателя как разница между ценой обратной покупки (погашения) и ценой продажи векселя. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
При этом существенным отклонением размера начисленных процентов по долговому обязательству считается отклонение более чем на 20 процентов в сторону повышения или в сторону понижения от среднего уровня процентов, начисленных по аналогичным долговым обязательствам, выданным в том же квартале на сопоставимых условиях. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
При отсутствии долговых обязательств, выданных в том же квартале на сопоставимых условиях, а также по выбору налогоплательщика предельная величина процентов, признаваемых расходом (включая проценты и суммовые разницы по обязательствам, выраженным в условных денежных единицах по установленному соглашением сторон курсу условных денежных единиц), принимается равной ставке рефинансирования Центрального банка Российской Федерации, увеличенной в 1,1 раза, - при оформлении долгового обязательства в рублях и равной 15 процентам - по долговым обязательствам в иностранной валюте, если иное не предусмотрено пунктом 1.1 настоящей статьи. (в ред. Федеральных законов от 06.06.2005 N 58-ФЗ, от 27.07.2010 N 229-ФЗ, от 18.07.2011 N 235-ФЗ)
В целях настоящей статьи под ставкой рефинансирования Центрального банка Российской Федерации понимается: (абзац введен Федеральным законом от 06.06.2005 N 58-ФЗ, в ред. Федерального закона от 27.07.2010 N
229-ФЗ)
в отношении долговых обязательств, не содержащих условие об изменении процентной ставки в течение всего срока действия долгового обязательства, - ставка рефинансирования Центрального банка Российской Федерации, действовавшая на дату привлечения денежных средств; (абзац введен Федеральным законом от 06.06.2005 N 58-ФЗ)
в отношении прочих долговых обязательств - ставка рефинансирования Центрального банка Российской Федерации, действующая на дату признания расходов в виде процентов. (абзац введен Федеральным законом от 06.06.2005 N 58-ФЗ)
Положения пункта 1.1 статьи 269 применяются в отношении расходов в виде процентов по долговым обязательствам, осуществленных с 1 января 2010 года (пункт 9 статьи 10 Федерального закона от 27.07.2010 N 229-ФЗ).
1.1. При отсутствии долговых обязательств перед российскими организациями, выданных в том же квартале на сопоставимых условиях, а также по выбору налогоплательщика предельная величина процентов, признаваемых расходом (включая проценты и суммовые разницы по обязательствам, выраженным в условных денежных единицах по установленному соглашением сторон курсу условных денежных единиц), принимается:
с 1 января по 31 декабря 2010 года включительно - равной ставке процента, установленной соглашением сторон, но не превышающей ставку рефинансирования Центрального банка Российской Федерации, увеличенную в 1,8 раза, при оформлении долгового обязательства в рублях и равной 15 процентам - по долговым обязательствам в иностранной валюте, если иное не предусмотрено настоящим пунктом;
с 1 января 2011 года по 31 декабря 2012 года включительно - равной ставке процента, установленной соглашением сторон, но не превышающей ставку рефинансирования Центрального банка Российской Федерации, увеличенную в 1,8 раза, при оформлении долгового обязательства в рублях и равной произведению ставки рефинансирования Центрального банка Российской Федерации и коэффициента 0,8 - по долговым обязательствам в иностранной валюте.
В отношении расходов в виде процентов по долговым обязательствам, возникшим до 1 ноября 2009 года, при отсутствии долговых обязательств перед российскими организациями, выданных в том же квартале на сопоставимых условиях, а также по выбору налогоплательщика предельная величина процентов, признаваемых расходом (включая проценты и суммовые разницы по обязательствам, выраженным в условных денежных единицах по установленному соглашением сторон курсу условных денежных единиц), с 1 января по 30 июня 2010 года включительно принимается равной ставке рефинансирования Центрального банка Российской Федерации, увеличенной в два раза, при оформлении долгового обязательства в рублях и равной 15 процентам - по долговым обязательствам в иностранной валюте. (п. 1.1 введен Федеральным законом от 27.07.2010 N 229-ФЗ)
2. Если налогоплательщик - российская организация имеет непогашенную задолженность по долговому обязательству перед иностранной организацией, прямо или косвенно владеющей более чем 20 процентами уставного (складочного) капитала (фонда) этой российской организации, либо по долговому обязательству перед российской организацией, признаваемой в соответствии с законодательством Российской Федерации аффилированным лицом указанной иностранной организации, а также по долговому обязательству, в отношении которого такое аффилированное лицо и (или) непосредственно эта иностранная организация выступают поручителем, гарантом или иным образом обязуются обеспечить исполнение долгового обязательства российской организации (далее в настоящей статье - контролируемая задолженность перед иностранной организацией), и если размер контролируемой задолженности перед иностранной организацией более чем в 3 раза (для банков, а также для организаций, занимающихся исключительно лизинговой деятельностью, - более чем в 12,5 раза) превышает разницу между суммой активов и величиной обязательств налогоплательщика - российской организации (далее в целях применения настоящего пункта - собственный капитал) на последнее число отчетного (налогового) периода, при определении предельного размера процентов, подлежащих включению в состав расходов, с учетом положений пункта 1 настоящей статьи применяются следующие правила.
(в ред. Федеральных законов от 06.06.2005 N 58-ФЗ, от 27.07.2006 N 137-ФЗ)
Абзац исключен. - Федеральный закон от 29.05.2002 N 57-ФЗ.
Налогоплательщик обязан на последнее число каждого отчетного (налогового) периода исчислять предельную величину признаваемых расходом процентов по контролируемой задолженности путем деления суммы процентов, начисленных налогоплательщиком в каждом отчетном (налоговом) периоде по контролируемой задолженности, на коэффициент капитализации, рассчитываемый на последнюю отчетную дату соответствующего отчетного (налогового) периода. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 27.07.2006 N 137-ФЗ)
При этом коэффициент капитализации определяется путем деления величины соответствующей непогашенной контролируемой задолженности на величину собственного капитала, соответствующую доле прямого или косвенного участия этой иностранной организации в уставном (складочном) капитале (фонде) российской организации, и деления полученного результата на три (для банков и организаций, занимающихся лизинговой деятельностью, - на двенадцать с половиной). (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
В целях настоящего пункта при определении величины собственного капитала в расчет не принимаются суммы долговых обязательств в виде задолженности по налогам и сборам, включая текущую задолженность по уплате налогов и сборов, суммы отсрочек, рассрочек и инвестиционного налогового кредита. (абзац введен Федеральным законом от 29.05.2002 N 57-ФЗ, в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
3. В состав расходов включаются проценты по контролируемой задолженности, рассчитанные в соответствии с пунктом 2 настоящей статьи, но не более фактически начисленных процентов.
При этом правила, установленные пунктом 2 настоящей статьи, не применяются в отношении процентов по заемным средствам, если непогашенная задолженность не является контролируемой.
4. Положительная разница между начисленными процентами и предельными процентами, исчисленными в соответствии с порядком, установленным пунктом 2 настоящей статьи, приравнивается в целях налогообложения к дивидендам, уплаченным иностранной организации, в отношении которой существует контролируемая задолженность, и облагается налогом в соответствии с пунктом 3 статьи 284 настоящего Кодекса. (п. 4 в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
Статья 270. Расходы, не учитываемые в целях налогообложения
При определении налоговой базы не учитываются следующие расходы:
1) в виде сумм начисленных налогоплательщиком дивидендов и других сумм прибыли после налогообложения; (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 06.06.2005 N 58-ФЗ)
2) в виде пени, штрафов и иных санкций, перечисляемых в бюджет (в государственные внебюджетные фонды), процентов, подлежащих уплате в бюджет в соответствии со статьей 176.1 настоящего Кодекса, а также штрафов и других санкций, взимаемых государственными организациями, которым законодательством Российской Федерации предоставлено право наложения указанных санкций; (в ред. Федерального закона от 17.12.2009 N 318-ФЗ)
3) в виде взноса в уставный (складочный) капитал, вклада в простое товарищество, в инвестиционное товарищество; (в ред. Федерального закона от 28.11.2011 N 336-ФЗ)
4) в виде суммы налога, а также суммы платежей за сверхнормативные выбросы загрязняющих веществ в окружающую среду; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
5) в виде расходов по приобретению и (или) созданию амортизируемого имущества, а также расходов, осуществленных в случаях достройки, дооборудования, реконструкции, модернизации, технического перевооружения объектов основных средств, за исключением расходов, указанных в пункте 9 статьи 258 настоящего Кодекса; (в ред. Федеральных законов от 06.06.2005 N 58-ФЗ, от 22.07.2008 N 158-ФЗ)
6) в виде взносов на добровольное страхование, кроме взносов, указанных в статьях 255, 263 и 291 настоящего Кодекса; (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
7) в виде взносов на негосударственное пенсионное обеспечение, кроме взносов, указанных в статье 255 настоящего Кодекса;
8) в виде процентов, начисленных налогоплательщиком-заемщиком кредитору сверх сумм, признаваемых расходами в целях налогообложения в соответствии со статьей 269 настоящего Кодекса; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
9) в виде имущества (включая денежные средства), переданного комиссионером, агентом и (или) иным поверенным в связи с исполнением обязательств по договору комиссии, агентскому договору или иному аналогичному договору, а также в счет оплаты затрат, произведенной комиссионером, агентом и (или) иным поверенным за комитента, принципала и (или) иного доверителя, если такие затраты не подлежат включению в состав расходов комиссионера, агента и (или) иного поверенного в соответствии с условиями заключенных договоров; (п. 9 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
10) в виде сумм отчислений в резерв под обесценение вложений в ценные бумаги, создаваемые организациями в соответствии с законодательством Российской Федерации, за исключением сумм отчислений в резервы под обесценение ценных бумаг, производимых профессиональными участниками рынка ценных бумаг в соответствии со статьей 300 настоящего Кодекса;
11) в виде гарантийных взносов, перечисляемых в специальные фонды, создаваемые в соответствии с требованиями законодательства Российской Федерации, предназначенные для снижения рисков неисполнения обязательств по сделкам при осуществлении клиринговой деятельности или деятельности по организации торговли на рынке ценных бумаг;
12) в виде средств или иного имущества, которые переданы по договорам кредита или займа (иных аналогичных средств или иного имущества независимо от формы оформления заимствований, включая долговые ценные бумаги), а также в виде средств или иного имущества, которые направлены в погашение таких заимствований; (п. 12 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
13) в виде сумм убытков по объектам обслуживающих производств и хозяйств, включая объекты жилищно-коммунальной и социально-культурной сферы в части, превышающей предельный размер, определяемый в соответствии со статьей 275.1 настоящего Кодекса; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
14) в виде имущества, работ, услуг, имущественных прав, переданных в порядке предварительной оплаты налогоплательщиками, определяющими доходы и расходы по методу начисления;
15) в виде сумм добровольных членских взносов (включая вступительные взносы) в общественные организации, сумм добровольных взносов участников союзов, ассоциаций, организаций (объединений) на содержание указанных союзов, ассоциаций, организаций (объединений);
О распространении действия пункта 16 статьи 270 в редакции Федерального закона от 17.07.2009 N 161-ФЗ на правоотношения по оказанию услуг по предоставлению бесплатного эфирного времени и (или) бесплатной печатной площади, возникшие в период с 1 января 2006 года до 1 августа 2009 года, см. части 2 и 3 статьи 2 Федерального закона от 17.07.2009 N 161-ФЗ.
16) в виде стоимости безвозмездно переданного имущества (работ, услуг, имущественных прав) и
расходов, связанных с такой передачей, если иное не предусмотрено настоящей главой; (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 17.07.2009 N 161-ФЗ)
17) в виде стоимости имущества, переданного в рамках целевого финансирования в соответствии с подпунктом 14 пункта 1 статьи 251 настоящего Кодекса; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
18) в виде отрицательной разницы, образовавшейся в результате переоценки драгоценных камней при изменении в установленном порядке прейскурантов цен;
19) в виде сумм налогов, предъявленных в соответствии с настоящим Кодексом налогоплательщиком покупателю (приобретателю) товаров (работ, услуг, имущественных прав), если иное не предусмотрено настоящим Кодексом; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
20) в виде средств, перечисляемых профсоюзным организациям;
21) в виде расходов на любые виды вознаграждений, предоставляемых руководству или работникам помимо вознаграждений, выплачиваемых на основании трудовых договоров (контрактов);
22) в виде премий, выплачиваемых работникам за счет средств специального назначения или целевых поступлений;
23) в виде сумм материальной помощи работникам; (в ред. Федерального закона от 22.07.2008 N 158-ФЗ)
24) на оплату дополнительно предоставляемых по коллективному договору (сверх предусмотренных действующим законодательством) отпусков работникам, в том числе женщинам, воспитывающим детей;
25) в виде надбавок к пенсиям, единовременных пособий уходящим на пенсию ветеранам труда, доходов (дивидендов, процентов) по акциям или вкладам трудового коллектива организации, компенсационных начислений в связи с повышением цен, производимых сверх размеров индексации доходов по решениям Правительства Российской Федерации, компенсаций удорожания стоимости питания в столовых, буфетах или профилакториях либо предоставления его по льготным ценам или бесплатно (за исключением специального питания для отдельных категорий работников в случаях, предусмотренных действующим законодательством, и за исключением случаев, когда бесплатное или льготное питание предусмотрено трудовыми договорами (контрактами) и (или) коллективными договорами; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
26) на оплату проезда к месту работы и обратно транспортом общего пользования, специальными маршрутами, ведомственным транспортом, за исключением сумм, подлежащих включению в состав расходов на производство и реализацию товаров (работ, услуг) в силу технологических особенностей производства, и за исключением случаев, когда расходы на оплату проезда к месту работы и обратно предусмотрены трудовыми договорами (контрактами) и (или) коллективными договорами; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
27) на оплату ценовых разниц при реализации по льготным ценам (тарифам) (ниже рыночных цен) товаров (работ, услуг) работникам;
28) на оплату ценовых разниц при реализации по льготным ценам продукции подсобных хозяйств для организации общественного питания;
29) на оплату путевок на лечение или отдых, экскурсий или путешествий, занятий в спортивных секциях, кружках или клубах, посещений культурно-зрелищных или физкультурных (спортивных) мероприятий, подписки, не относящейся к подписке на нормативно-техническую и иную используемую в производственных целях литературу, и на оплату товаров для личного потребления работников, а также другие аналогичные расходы, произведенные в пользу работников; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
30) исключен. - Федеральный закон от 29.05.2002 N 57-ФЗ;
30) в виде расходов налогоплательщиков-организаций государственного запаса специального (радиоактивного) сырья и делящихся материалов Российской Федерации по операциям с материальными ценностями государственного запаса специального (радиоактивного) сырья и делящихся материалов, связанные с восстановлением и содержанием указанного запаса;
31) в виде стоимости переданных налогоплательщиком - эмитентом акций, распределяемых между акционерами по решению общего собрания акционеров пропорционально количеству принадлежащих им акций, либо разница между номинальной стоимостью новых акций, переданных взамен первоначальных, и номинальной стоимостью первоначальных акций акционера при распределении между акционерами акций при увеличении уставного капитала эмитента;
32) в виде имущества или имущественных прав, переданных в качестве задатка, залога;
33) в виде сумм налогов, начисленных в бюджеты различных уровней в случае, если такие налоги ранее были включены налогоплательщиком в состав расходов, при списании кредиторской задолженности налогоплательщика по этим налогам в соответствии с подпунктом 21 пункта 1 статьи 251 настоящего Кодекса; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
34) в виде сумм целевых отчислений, произведенных налогоплательщиком на цели, указанные в пункте 2 статьи 251 настоящего Кодекса;
36) исключен. - Федеральный закон от 29.05.2002 N 57-ФЗ;
35) утратил силу с 1 января 2011 года. - Федеральный закон от 27.07.2010 N 229-ФЗ;
36) утратил силу с 1 января 2008 года. - Федеральный закон от 24.07.2007 N 216-ФЗ;
37) в виде сумм выплаченных подъемных сверх норм, установленных законодательством Российской Федерации;
38) на компенсацию за использование для служебных поездок личных легковых автомобилей и мотоциклов, на оплату рациона питания экипажей морских, речных и воздушных судов сверх норм таких расходов, установленных Правительством Российской Федерации; (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 22.07.2008 N 158-ФЗ)
39) в виде платы государственному и (или) частному нотариусу за нотариальное оформление сверх тарифов, утвержденных в установленном порядке;
40) в виде взносов, вкладов и иных обязательных платежей, уплачиваемых некоммерческим организациям и международным организациям, кроме указанных в подпунктах 29 и 30 пункта 1 статьи 264 настоящего Кодекса;
41) на замену бракованных, утративших товарный вид и недостающих экземпляров периодических печатных изданий, а также потери в виде стоимости утратившей товарный вид, бракованной и нереализованной продукции средств массовой информации и книжной продукции, помимо расходов и потерь, указанных в подпунктах 43 и 44 пункта 1 статьи 264 настоящего Кодекса;
42) в виде представительских расходов в части, превышающей их размеры, предусмотренные пунктом 2 статьи 264 настоящего Кодекса;
43) в виде расходов, предусмотренных абзацем шестым пункта 3 статьи 264 настоящего Кодекса;
44) на приобретение (изготовление) призов, вручаемых победителям розыгрышей таких призов во время проведения массовых рекламных кампаний, а также на иные виды рекламы, не предусмотренные абзацами вторым - четвертым пункта 4 статьи 264 настоящего Кодекса, сверх установленных абзацем пятым пункта 4 статьи 264 настоящего Кодекса предельных норм; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
45) в виде сумм отчислений на формирование фондов поддержки научной, научно-технической и
инновационной деятельности, созданных в соответствии с Федеральным законом "О науке и государственной научно-технической политике", сверх сумм отчислений, предусмотренных подпунктом 6 пункта 2 статьи 262 настоящего Кодекса; (п. 45 в ред. Федерального закона от 07.06.2011 N 132-ФЗ)
46) отрицательная разница, полученная от переоценки ценных бумаг по рыночной стоимости;
47) в виде расходов учредителя доверительного управления, связанных с исполнением договора доверительного управления, если договором доверительного управления предусмотрено, что выгодоприобретателем не является учредитель; (п. 47 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
48) в виде расходов, осуществляемых религиозными организациями в связи с совершением религиозных обрядов и церемоний, а также в связи с реализацией религиозной литературы и предметов религиозного назначения; (п. 48 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
48.1) в виде средств, переданных медицинским организациям для оплаты медицинской помощи застрахованным лицам в соответствии с договором на оказание и оплату медицинской помощи по обязательному медицинскому страхованию, заключенным в соответствии с законодательством Российской Федерации об обязательном медицинском страховании; (п. 48.1 в ред. Федерального закона от 29.11.2010 N 313-ФЗ)
Положения пункта 48.2 статьи 270 в редакции Федерального закона от 30.11.2011 N 359-ФЗ применяются с 1 июля 2012 года. До 1 июля 2012 года данный пункт применяется в предыдущей редакции.
48.2) в виде расходов, включая вознаграждение управляющей компании и специализированному депозитарию, произведенных за счет средств организаций, выступающих в качестве страховщиков по обязательному пенсионному страхованию, при инвестировании средств пенсионных накоплений, формируемых в соответствии с законодательством Российской Федерации; (п. 48.2 введен Федеральным законом от 29.12.2004 N 204-ФЗ, в ред. Федерального закона от 30.11.2011 N 359-ФЗ)
Положения пункта 48.3 статьи 270 в редакции Федерального закона от 30.11.2011 N 359-ФЗ применяются с 1 июля 2012 года. До 1 июля 2012 года данный пункт применяется в предыдущей редакции.
48.3) в виде сумм, которые направлены организациями, выступающими в качестве страховщиков по обязательному пенсионному страхованию, на пополнение средств пенсионных накоплений, формируемых в соответствии с законодательством Российской Федерации, и которые отражены на пенсионных счетах накопительной части трудовой пенсии; (п. 48.3 введен Федеральным законом от 29.12.2004 N 204-ФЗ, в ред. Федерального закона от 30.11.2011 N 359-ФЗ)
Положения пункта 48.4 статьи 270 в редакции Федерального закона от 30.11.2011 N 359-ФЗ применяются с 1 июля 2012 года. До 1 июля 2012 года данный пункт применяется в предыдущей редакции.
48.4) в виде средств пенсионных накоплений, формируемых в соответствии с законодательством Российской Федерации, передаваемых в соответствии с законодательством Российской Федерации негосударственными пенсионными фондами в Пенсионный фонд Российской Федерации и (или) другой негосударственный пенсионный фонд, которые выступают в качестве страховщика по обязательному пенсионному страхованию; (п. 48.4 введен Федеральным законом от 29.12.2004 N 204-ФЗ, в ред. Федерального закона от 30.11.2011 N 359-ФЗ)
48.5) расходы судовладельцев на обслуживание, ремонт и иные цели, связанные с содержанием, эксплуатацией, реализацией судов, зарегистрированных в Российском международном реестре судов; (п. 48.5 в ред. Федерального закона от 07.11.2011 N 305-ФЗ)
48.6) расходы банка развития - государственной корпорации; (п. 48.6 введен Федеральным законом от 17.05.2007 N 83-ФЗ)
Положения пункта 48.7 статьи 270 применяются до 1 января 2017 года (Федеральный закон от 01.12.2007 N 310-ФЗ).
48.7) понесенные налогоплательщиками, являющимися российскими организаторами Олимпийских игр и Паралимпийских игр в соответствии со статьей 3 Федерального закона "Об организации и о проведении XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, развитии города Сочи как горноклиматического курорта и внесении изменений в отдельные законодательные акты Российской Федерации", включая расходы, связанные с инженерными изысканиями при строительстве, архитектурно-строительным проектированием, со строительством, с реконструкцией и организацией эксплуатации олимпийских объектов; (п. 48.7 введен Федеральным законом от 01.12.2007 N 310-ФЗ)
48.8) в виде сумм вознаграждений и иных выплат, осуществляемых членам совета директоров; (п. 48.8 введен Федеральным законом от 22.07.2008 N 158-ФЗ)
Положения пункта 48.9 статьи 270 применяются до 31 декабря 2012 года включительно.
48.9) расходы осуществляющей функции по предоставлению финансовой поддержки на проведение капитального ремонта многоквартирных домов и переселение граждан из аварийного жилищного фонда в соответствии с Федеральным законом "О Фонде содействия реформированию жилищно-коммунального хозяйства" некоммерческой организации, понесенные в связи с размещением временно свободных денежных средств; (п. 48.9 введен Федеральным законом от 01.12.2008 N 225-ФЗ)
48.10) в виде выплат потерпевшему, осуществленных в порядке прямого возмещения убытков в соответствии с законодательством Российской Федерации об обязательном страховании гражданской ответственности владельцев транспортных средств страховщиком, который застраховал гражданскую ответственность потерпевшего; (п. 48.10 введен Федеральным законом от 25.12.2008 N 282-ФЗ)
48.11) расходы казенных учреждений в связи с исполнением государственных (муниципальных) функций, в том числе с оказанием государственных (муниципальных) услуг (выполнением работ); (п. 48.11 введен Федеральным законом от 08.05.2010 N 83-ФЗ)
Положения пункта 48.12 статьи 270 применяются до 1 января 2017 года (пункт 6 статьи 12 Федерального закона от 30.07.2010 N 242-ФЗ).
48.12) понесенные налогоплательщиками, являющимися российскими маркетинговыми партнерами Международного олимпийского комитета в соответствии со статьей 3.1 Федерального закона от 1 декабря 2007 года N 310-ФЗ "Об организации и о проведении XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, развитии города Сочи как горноклиматического курорта и внесении изменений в отдельные законодательные акты Российской Федерации", в связи с участием в организации и проведении XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи в период организации XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, установленный частью 1 статьи 2 указанного Федерального закона; (п. 48.12 введен Федеральным законом от 30.07.2010 N 242-ФЗ)
Пункт 48.13 статьи 270 применяется с 1 апреля 2011 года (Федеральный закон от 28.12.2010 N 425-ФЗ).
48.13) расходы, связанные с обеспечением безопасных условий и охраны труда при добыче угля, осуществленные (понесенные) налогоплательщиком и принятые им к вычету в соответствии со статьей 343.1 настоящего Кодекса, за исключением расходов, предусмотренных пунктом 5 статьи 325.1 настоящего Кодекса; (п. 48.13 введен Федеральным законом от 28.12.2010 N 425-ФЗ)
48.14) в виде денежных средств, переданных участником консолидированной группы налогоплательщиков ответственному участнику этой группы для уплаты налога (авансовых платежей, пеней, штрафов) в порядке, установленном настоящим Кодексом для консолидированной группы налогоплательщиков, а также денежных средств, переданных ответственным участником консолидированной группы налогоплательщиков участнику этой группы в связи с уточнением сумм налога (авансовых платежей, пеней, штрафов), подлежащих уплате по этой консолидированной группе налогоплательщиков; (п. 48.14 введен Федеральным законом от 16.11.2011 N 321-ФЗ)
49) иные расходы, не соответствующие критериям, указанным в пункте 1 статьи 252 настоящего Кодекса.
Статья 271. Порядок признания доходов при методе начисления
Об отказе в принятии к рассмотрению запроса о признании не соответствующим Конституции РФ пункта 1 статьи 271 см. определение Конституционного Суда РФ от 06.06.2003 N 278-О.
1. В целях настоящей главы доходы признаются в том отчетном (налоговом) периоде, в котором они имели место, независимо от фактического поступления денежных средств, иного имущества (работ, услуг) и (или) имущественных прав (метод начисления).
2. По доходам, относящимся к нескольким отчетным (налоговым) периодам, и в случае, если связь между доходами и расходами не может быть определена четко или определяется косвенным путем, доходы распределяются налогоплательщиком самостоятельно, с учетом принципа равномерности признания доходов и расходов.
По производствам с длительным (более одного налогового периода) технологическим циклом в случае, если условиями заключенных договоров не предусмотрена поэтапная сдача работ (услуг), доход от реализации указанных работ (услуг) распределяется налогоплательщиком самостоятельно в соответствии с принципом формирования расходов по указанным работам (услугам). (абзац введен Федеральным законом от 31.12.2002 N 191-ФЗ)
Об отказе в принятии к рассмотрению запроса о признании не соответствующим Конституции РФ пункта 3 статьи 271 см. определение Конституционного Суда РФ от 06.06.2003 N 278-О.
3. Для доходов от реализации, если иное не предусмотрено настоящей главой, датой получения дохода признается дата реализации товаров (работ, услуг, имущественных прав), определяемой в соответствии с пунктом 1 статьи 39 настоящего Кодекса, независимо от фактического поступления денежных средств (иного имущества (работ, услуг) и (или) имущественных прав) в их оплату. При реализации товаров (работ, услуг) по договору комиссии (агентскому договору) налогоплательщиком-комитентом (принципалом) датой получения дохода от реализации признается дата реализации принадлежащего комитенту (принципалу) имущества (имущественных прав), указанная в извещении комиссионера (агента) о реализации и (или) в отчете комиссионера (агента).
Датой реализации принадлежащих налогоплательщику ценных бумаг также признается дата прекращения обязательств по передаче ценных бумаг зачетом встречных однородных требований. (абзац введен Федеральным законом от 25.11.2009 N 281-ФЗ)
В целях настоящей главы однородными признаются требования по передаче имеющих одинаковый объем прав ценных бумаг одного эмитента, одного вида, одной категории (типа) или одного паевого инвестиционного фонда (для инвестиционных паев паевых инвестиционных фондов). (абзац введен Федеральным законом от 25.11.2009 N 281-ФЗ)
При этом зачет встречных однородных требований должен подтверждаться документами в соответствии с законодательством Российской Федерации о прекращении обязательств по передаче (принятию) ценных бумаг, в том числе отчетами клиринговой организации, лиц, осуществляющих брокерскую деятельность, или управляющих, которые в соответствии с законодательством Российской Федерации оказывают налогоплательщику клиринговые, брокерские услуги или осуществляют
доверительное управление в интересах налогоплательщика. (абзац введен Федеральным законом от 25.11.2009 N 281-ФЗ) (п. 3 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
4. Для внереализационных доходов датой получения дохода признается:
1) дата подписания сторонами акта приема-передачи имущества (приемки-сдачи работ, услуг) - для доходов: (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
абзац исключен. - Федеральный закон от 29.05.2002 N 57-ФЗ;
в виде безвозмездно полученного имущества (работ, услуг);
по иным аналогичным доходам;
КонсультантПлюс: примечание. Федеральным законом от 28.12.2013 N 420-ФЗ подпункт 2 пункта 4 статьи 271 дополнен новым
абзацем пятым, действие которого распространяется на правоотношения, возникшие с 1 января 2011 года.
2) дата поступления денежных средств на расчетный счет (в кассу) налогоплательщика - для доходов:
в виде дивидендов от долевого участия в деятельности других организаций;
в виде безвозмездно полученных денежных средств;
в виде сумм возврата ранее уплаченных некоммерческим организациям взносов, которые были включены в состав расходов;
в виде иных аналогичных доходов; (пп. 2 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
Об отказе в принятии к рассмотрению запроса о признании не соответствующим Конституции РФ подпункта 3 пункта 4 статьи 271 см. определение Конституционного Суда РФ от 06.06.2003 N 278-О.
3) дата осуществления расчетов в соответствии с условиями заключенных договоров или предъявления налогоплательщику документов, служащих основанием для произведения расчетов, либо последний день отчетного (налогового) периода - для доходов:
от сдачи имущества в аренду;
в виде лицензионных платежей (включая роялти) за пользование объектами интеллектуальной собственности;
в виде иных аналогичных доходов; (пп. 3 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Об отказе в принятии к рассмотрению запроса о признании не соответствующим Конституции РФ подпункта 4 пункта 4 статьи 271 см. определение Конституционного Суда РФ от 06.06.2003 N 278-О.
4) дата признания должником либо дата вступления в законную силу решения суда - по доходам в виде штрафов, пеней и (или) иных санкций за нарушение договорных или долговых обязательств, а также в виде сумм возмещения убытков (ущерба); (пп. 4 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Об отказе в принятии к рассмотрению запроса о признании не соответствующим Конституции РФ подпункта 5 пункта 4 статьи 271 см. определение Конституционного Суда РФ от 06.06.2003 N 278-О.
5) последний день отчетного (налогового) периода - по доходам:
в виде сумм восстановленных резервов и иным аналогичным доходам;
в виде распределенного в пользу налогоплательщика при его участии в простом товариществе дохода;
по доходам от доверительного управления имуществом;
по иным аналогичным доходам;
6) дата выявления дохода (получения и (или) обнаружения документов, подтверждающих наличие дохода) - по доходам прошлых лет;
7) дата перехода права собственности на иностранную валюту и драгоценные металлы при совершении операций с иностранной валютой и драгоценными металлами, а также последнее число текущего месяца - по доходам в виде положительной курсовой разницы по имуществу и требованиям (обязательствам), стоимость которых выражена в иностранной валюте (за исключением авансов), и положительной переоценки стоимости драгоценных металлов; (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 27.07.2006 N 137-ФЗ, от 27.07.2010 N 229-ФЗ)
7) исключен. - Федеральный закон от 29.05.2002 N 57-ФЗ;
8) дата составления акта ликвидации амортизируемого имущества, оформленного в соответствии с требованиями бухгалтерского учета, - по доходам в виде полученных материалов или иного имущества при ликвидации выводимого из эксплуатации амортизируемого имущества;
9) дата, когда получатель имущества (в том числе денежных средств) фактически использовал указанное имущество (в том числе денежные средства) не по целевому назначению либо нарушил условия, на которых они предоставлялись, - для доходов в виде имущества (в том числе денежных средств), указанных в пунктах 14, 15 статьи 250 настоящего Кодекса; (пп. 9 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
10) дата перехода права собственности на иностранную валюту для доходов от продажи (покупки) иностранной валюты; (пп. 10 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
11) датой получения дохода в виде денежного эквивалента имущества, переданного на пополнение целевого капитала некоммерческой организации в установленном Федеральным законом от 30 декабря 2006 года N 275-ФЗ "О порядке формирования и использования целевого капитала некоммерческих организаций" порядке и возвращенного жертвователю или его правопреемникам, признается дата зачисления денежных средств на расчетный счет налогоплательщика. (пп. 11 введен Федеральным законом от 21.11.2011 N 328-ФЗ)
4.1. Суммы выплат, полученные на содействие самозанятости безработных граждан и стимулирование создания безработными гражданами, открывшими собственное дело, дополнительных рабочих мест для трудоустройства безработных граждан за счет средств бюджетов бюджетной системы Российской Федерации в соответствии с программами, утверждаемыми соответствующими органами государственной власти, учитываются в составе доходов в течение трех налоговых периодов с одновременным отражением соответствующих сумм в составе расходов в пределах фактически осуществленных расходов каждого налогового периода, предусмотренных условиями получения указанных сумм выплат.
В случае нарушения условий получения выплат, предусмотренных настоящим пунктом, суммы полученных выплат в полном объеме отражаются в составе доходов налогового периода, в котором допущено нарушение. Если по окончании третьего налогового периода сумма полученных выплат, указанных в абзаце первом настоящего пункта, превышает сумму расходов, учтенных в соответствии с настоящим пунктом, оставшиеся неучтенные суммы в полном объеме отражаются в составе доходов этого налогового периода. (п. 4.1 введен Федеральным законом от 05.04.2010 N 41-ФЗ)
4.2. Средства государственного финансирования в виде субсидий, предусмотренные Федеральным
законом от 22 августа 1996 года N 126-ФЗ "О государственной поддержке кинематографии Российской Федерации", а также средства, полученные организациями кинематографии из Федерального фонда социальной и экономической поддержки отечественной кинематографии на производство, прокат, показ и продвижение национального фильма, источником которых являются бюджетные ассигнования, учитываются в составе внереализационных доходов пропорционально предусмотренным условиями получения указанных средств расходам, фактически осуществленным за счет этого источника, но не более трех налоговых периодов с даты получения указанных средств.
Данный порядок учета указанных средств не распространяется на случаи приобретения (создания) за счет этого источника амортизируемого имущества. В случае приобретения (создания) за счет указанных средств амортизируемого имущества данные средства отражаются в составе доходов по мере признания расходов на приобретение (создание) амортизируемого имущества.
В случае нарушения условий получения средств, предусмотренных настоящим пунктом, полученные средства в полном объеме отражаются в составе внереализационных доходов налогового периода, в котором допущено нарушение. Если по окончании третьего налогового периода сумма полученных средств, указанных в абзаце первом настоящего пункта, превысит сумму учтенных в соответствии с настоящим пунктом расходов, фактически осуществленных за счет этого источника, разница между указанными суммами в полном объеме отражается в составе внереализационных доходов этого налогового периода. (п. 4.2 в ред. Федерального закона от 19.07.2011 N 245-ФЗ)
4.3. Средства финансовой поддержки в виде субсидий, полученные в соответствии с Федеральным законом "О развитии малого и среднего предпринимательства в Российской Федерации", отражаются в составе внереализационных доходов пропорционально расходам, фактически осуществленным за счет этого источника, но не более двух налоговых периодов с даты получения. Если по окончании второго налогового периода сумма полученных средств финансовой поддержки, указанных в настоящем пункте, превысит сумму признанных расходов, фактически осуществленных за счет этого источника, разница между указанными суммами в полном объеме отражается в составе внереализационных доходов этого налогового периода. Данный порядок учета средств финансовой поддержки не распространяется на случаи приобретения за счет указанного источника амортизируемого имущества.
В случае приобретения за счет средств финансовой поддержки, указанных в настоящем пункте, амортизируемого имущества данные средства финансовой поддержки отражаются в составе доходов по мере признания расходов по приобретению амортизируемого имущества. (п. 4.3 введен Федеральным законом от 07.03.2011 N 23-ФЗ)
4.4. Средства, полученные в виде субсидий на государственную поддержку развития кооперации российских образовательных учреждений высшего профессионального образования и организаций, реализующих комплексные проекты по созданию высокотехнологичного производства, учитываются в составе внереализационных доходов пропорционально предусмотренным условиями получения указанных средств расходам, фактически осуществленным за счет этого источника, но не более трех налоговых периодов с даты получения указанных средств.
Данный порядок учета указанных средств не распространяется на случаи приобретения (создания) за счет этого источника амортизируемого имущества. В случае приобретения (создания) за счет указанных средств амортизируемого имущества данные средства отражаются в составе доходов по мере признания расходов на приобретение (создание) амортизируемого имущества.
В случае нарушения условий получения средств, предусмотренных настоящим пунктом, полученные средства в полном объеме отражаются в составе внереализационных доходов налогового периода, в котором допущено нарушение. Если по окончании третьего налогового периода сумма полученных средств, указанных в абзаце первом настоящего пункта, превысит сумму учтенных в соответствии с настоящим пунктом расходов, фактически осуществленных за счет этого источника, разница между указанными суммами в полном объеме отражается в составе внереализационных доходов этого налогового периода. (п. 4.4 введен Федеральным законом от 19.07.2011 N 245-ФЗ)
5. При реализации финансовым агентом услуг финансирования под уступку денежного требования, а также реализации новым кредитором, получившим указанное требование, финансовых услуг дата получения дохода определяется как день последующей уступки данного требования или исполнения
должником данного требования. При уступке налогоплательщиком - продавцом товара (работ, услуг) права требования долга третьему лицу дата получения уступки права требования определяется как день подписания сторонами акта уступки права требования. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
КонсультантПлюс: примечание. Федеральным законом от 28.12.2013 N 420-ФЗ пункт 6 статьи 271 изложен в новой редакции.
Действие абзаца четвертого пункта 6 статьи 271 в новой редакции распространяется на правоотношения, возникшие с 1 января 2011 года. См. текст абзаца четвертого пункта 6 статьи 271 в редакции указанного Закона.
6. По договорам займа и иным аналогичным договорам (иным долговым обязательствам, включая ценные бумаги), срок действия которых приходится более чем на один отчетный период, в целях настоящей главы доход признается полученным и включается в состав соответствующих доходов на конец месяца соответствующего отчетного периода. (в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
В случае прекращения действия договора (погашения долгового обязательства) до истечения отчетного периода доход признается полученным и включается в состав соответствующих доходов на дату прекращения действия договора (погашения долгового обязательства). (п. 6 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
7. Суммовая разница признается доходом:
1) у налогоплательщика-продавца - на дату погашения дебиторской задолженности за реализованные товары (работы, услуги), имущественные права, а в случае предварительной оплаты - на дату реализации товаров (работ, услуг), имущественных прав;
2) у налогоплательщика-покупателя - на дату погашения кредиторской задолженности за приобретенные товары (работы, услуги), имущество, имущественные или иные права, а в случае предварительной оплаты - на дату приобретения товара (работ, услуг), имущества, имущественных или иных прав. (п. 7 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
8. Доходы, выраженные в иностранной валюте, для целей налогообложения пересчитываются в рубли по официальному курсу, установленному Центральным банком Российской Федерации на дату признания соответствующего дохода. Обязательства и требования, выраженные в иностранной валюте, имущество в виде валютных ценностей пересчитываются в рубли по официальному курсу, установленному Центральным банком Российской Федерации на дату перехода права собственности по операциям с указанным имуществом, прекращения (исполнения) обязательств и требований и (или) на последнее число отчетного (налогового) периода в зависимости от того, что произошло раньше. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 27.07.2006 N 137-ФЗ)
В случае получения аванса, задатка доходы, выраженные в иностранной валюте, пересчитываются в рубли по официальному курсу, установленному Центральным банком Российской Федерации на дату получения аванса, задатка (в части, приходящейся на аванс, задаток). (абзац введен Федеральным законом от 28.12.2010 N 395-ФЗ)
Статья 272. Порядок признания расходов при методе начисления
1. Расходы, принимаемые для целей налогообложения с учетом положений настоящей главы, признаются таковыми в том отчетном (налоговом) периоде, к которому они относятся, независимо от времени фактической выплаты денежных средств и (или) иной формы их оплаты и определяются с учетом положений статей 318 - 320 настоящего Кодекса. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Расходы признаются в том отчетном (налоговом) периоде, в котором эти расходы возникают исходя из условий сделок. В случае, если сделка не содержит таких условий и связь между доходами и расходами не может быть определена четко или определяется косвенным путем, расходы распределяются
налогоплательщиком самостоятельно. (в ред. Федеральных законов от 31.12.2002 N 191-ФЗ, от 06.06.2005 N 58-ФЗ)
В случае, если условиями договора предусмотрено получение доходов в течение более чем одного отчетного периода и не предусмотрена поэтапная сдача товаров (работ, услуг), расходы распределяются налогоплательщиком самостоятельно с учетом принципа равномерности признания доходов и расходов. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Расходы налогоплательщика, которые не могут быть непосредственно отнесены на затраты по конкретному виду деятельности, распределяются пропорционально доле соответствующего дохода в суммарном объеме всех доходов налогоплательщика.
2. Датой осуществления материальных расходов признается:
дата передачи в производство сырья и материалов - в части сырья и материалов, приходящихся на произведенные товары (работы, услуги);
дата подписания налогоплательщиком акта приемки-передачи услуг (работ) - для услуг (работ) производственного характера.
3. Амортизация признается в качестве расхода ежемесячно исходя из суммы начисленной амортизации, рассчитываемой в соответствии с порядком, установленным статьями 259, 259.1, 259.2 и 322 настоящего Кодекса. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 22.07.2008 N 158-ФЗ)
Расходы в виде капитальных вложений, предусмотренные пунктом 9 статьи 258 настоящего Кодекса, признаются в качестве косвенных расходов того отчетного (налогового) периода, на который в соответствии с настоящей главой приходится дата начала амортизации (дата изменения первоначальной стоимости) основных средств, в отношении которых были осуществлены капитальные вложения. (в ред. Федерального закона от 22.07.2008 N 158-ФЗ)
4. Расходы на оплату труда признаются в качестве расхода ежемесячно исходя из суммы начисленных в соответствии со статьей 255 настоящего Кодекса расходов на оплату труда.
5. Расходы на ремонт основных средств признаются в качестве расхода в том отчетном периоде, в котором они были осуществлены, вне зависимости от их оплаты с учетом особенностей, предусмотренных статьей 260 настоящего Кодекса.
5.1. Расходы по стандартизации, осуществленные налогоплательщиком самостоятельно или совместно с другими организациями (в размере, соответствующем его доле расходов), признаются для целей налогообложения в отчетном (налоговом) периоде, следующем за отчетным (налоговым) периодом, в котором стандарты были утверждены в качестве национальных стандартов национальным органом Российской Федерации по стандартизации или зарегистрированы в качестве региональных стандартов в Федеральном информационном фонде технических регламентов и стандартов в порядке, установленном законодательством Российской Федерации о техническом регулировании. (п. 5.1 введен Федеральным законом от 21.11.2011 N 330-ФЗ)
6. Расходы по обязательному и добровольному страхованию (негосударственному пенсионному обеспечению) признаются в качестве расхода в том отчетном (налоговом) периоде, в котором в соответствии с условиями договора налогоплательщиком были перечислены (выданы из кассы) денежные средства на оплату страховых (пенсионных) взносов. Если по условиям договора страхования (негосударственного пенсионного обеспечения) предусмотрена уплата страхового (пенсионного) взноса разовым платежом, то по договорам, заключенным на срок более одного отчетного периода, расходы признаются равномерно в течение срока действия договора пропорционально количеству календарных дней действия договора в отчетном периоде. Если по условиям договора страхования (негосударственного пенсионного обеспечения) предусмотрена уплата страховой премии (пенсионного взноса) в рассрочку, то по договорам, заключенным на срок более одного отчетного периода, расходы по каждому платежу признаются равномерно в течение срока, соответствующего периоду уплаты взносов (году, полугодию, кварталу, месяцу), пропорционально количеству календарных дней действия договора в отчетном периоде.
(в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 06.06.2005 N 58-ФЗ, от 24.07.2007 N 216-ФЗ)
7. Датой осуществления внереализационных и прочих расходов признается, если иное не установлено статьями 261, 262, 266 и 267 настоящего Кодекса:
1) дата начисления налогов (сборов) - для расходов в виде сумм налогов (авансовых платежей по налогам), сборов и иных обязательных платежей; (пп. 1 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
2) дата начисления в соответствии с требованиями настоящей главы - для расходов в виде сумм отчислений в резервы, признаваемые расходом в соответствии с настоящей главой; (пп. 2 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
3) дата расчетов в соответствии с условиями заключенных договоров или дата предъявления налогоплательщику документов, служащих основанием для произведения расчетов, либо последнее число отчетного (налогового) периода - для расходов: (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
в виде сумм комиссионных сборов;
в виде расходов на оплату сторонним организациям за выполненные ими работы (предоставленные услуги);
в виде арендных (лизинговых) платежей за арендуемое (принятое в лизинг) имущество;
в виде иных подобных расходов; (пп. 3 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
КонсультантПлюс: примечание. Федеральным законом от 28.12.2013 N 420-ФЗ подпункт 4 пункта 7 статьи 272 дополнен новым
абзацем, действие которого распространяется на правоотношения, возникшие с 1 января 2011 года.
4) дата перечисления денежных средств с расчетного счета (выплаты из кассы) налогоплательщика - для расходов:
в виде сумм выплаченных подъемных;
в виде компенсации за использование для служебных поездок личных легковых автомобилей и мотоциклов; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
5) дата утверждения авансового отчета - для расходов:
на командировки;
на содержание служебного транспорта;
на представительские расходы;
на иные подобные расходы; (пп. 5 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
5) исключен. - Федеральный закон от 29.05.2002 N 57-ФЗ;
6) дата перехода права собственности на иностранную валюту и драгоценные металлы при совершении операций с иностранной валютой и драгоценными металлами, а также последнее число текущего месяца - по расходам в виде отрицательной - курсовой разницы по имуществу и требованиям (обязательствам), стоимость которых выражена в иностранной валюте (за исключением авансов), и отрицательной переоценки стоимости драгоценных металлов; (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 27.07.2006 N 137-ФЗ, от 27.07.2010 N 229-ФЗ)
7) дата реализации или иного выбытия ценных бумаг, в том числе дата прекращения обязательств по передаче ценных бумаг зачетом встречных однородных требований - по расходам, связанным с приобретением ценных бумаг, включая их стоимость; (в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
8) дата признания должником либо дата вступления в законную силу решения суда - по расходам в виде сумм штрафов, пеней и (или) иных санкций за нарушение договорных или долговых обязательств, а также в виде сумм возмещения убытков (ущерба); (пп. 8 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
9) дата перехода права собственности на иностранную валюту - для расходов от продажи (покупки) иностранной валюты; (пп. 9 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
10) дата реализации долей, паев - по расходам в виде стоимости приобретения долей, паев. (пп. 10 введен Федеральным законом от 06.06.2005 N 58-ФЗ)
КонсультантПлюс: примечание. Федеральным законом от 28.12.2013 N 420-ФЗ пункт 8 статьи 272 изложен в новой редакции.
Действие абзаца четвертого пункта 8 статьи 272 в новой редакции распространяется на правоотношения, возникшие с 1 января 2011 года. См. текст абзаца четвертого пункта 8 статьи 272 в редакции указанного Закона.
8. По договорам займа и иным аналогичным договорам (иным долговым обязательствам, включая ценные бумаги), срок действия которых приходится более чем на один отчетный период, в целях настоящей главы расход признается осуществленным и включается в состав соответствующих расходов на конец месяца соответствующего отчетного периода. (в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
В случае прекращения действия договора (погашения долгового обязательства) до истечения отчетного периода расход признается осуществленным и включается в состав соответствующих расходов на дату прекращения действия договора (погашения долгового обязательства). (п. 8 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
8.1. Расходы по приобретению переданного в лизинг имущества, указанные в подпункте 10 пункта 1 статьи 264 настоящего Кодекса, признаются в качестве расхода в тех отчетных (налоговых) периодах, в которых в соответствии с условиями договора предусмотрены арендные (лизинговые) платежи. При этом указанные расходы учитываются в сумме, пропорциональной сумме арендных (лизинговых) платежей. (п. 8.1 введен Федеральным законом от 06.06.2005 N 58-ФЗ)
9. Суммовая разница признается расходом:
у налогоплательщика-продавца - на дату погашения дебиторской задолженности за реализованные товары (работы, услуги), имущественные права, а в случае предварительной оплаты - на дату реализации товаров (работ, услуг), имущественных прав;
у налогоплательщика-покупателя - на дату погашения кредиторской задолженности за приобретенные товары (работы, услуги), имущество, имущественные или иные права, а в случае предварительной оплаты - на дату приобретения товаров (работ, услуг), имущества, имущественных или иных прав. (п. 9 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
10. Расходы, выраженные в иностранной валюте, для целей налогообложения пересчитываются в рубли по официальному курсу, установленному Центральным банком Российской Федерации на дату признания соответствующего расхода. Обязательства и требования, выраженные в иностранной валюте, имущество в виде валютных ценностей пересчитываются в рубли по официальному курсу, установленному Центральным банком Российской Федерации на дату перехода права собственности при совершении операций с таким имуществом, прекращения (исполнения) обязательств и требований и (или) на последнее число отчетного (налогового) периода в зависимости от того, что произошло раньше. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
В случае перечисления аванса, задатка расходы, выраженные в иностранной валюте, пересчитываются в рубли по официальному курсу, установленному Центральным банком Российской Федерации на дату перечисления аванса, задатка (в части, приходящейся на аванс, задаток). (абзац введен Федеральным законом от 28.12.2010 N 395-ФЗ) (п. 10 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
Статья 273. Порядок определения доходов и расходов при кассовом методе
Положения пункта 1 статьи 273 (в редакции Федерального закона от 28.11.2011 N 339-ФЗ) распространяются на правоотношения, возникшие с 1 января 2011 года.
1. Организации (за исключением банков) имеют право на определение даты получения дохода (осуществления расхода) по кассовому методу, если в среднем за предыдущие четыре квартала сумма выручки от реализации товаров (работ, услуг) этих организаций без учета налога на добавленную стоимость не превысила одного миллиона рублей за каждый квартал. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 07.07.2003 N 117-ФЗ)
Организации, получившие статус участника проекта по осуществлению исследований, разработок и коммерциализации их результатов в соответствии с Федеральным законом "Об инновационном центре "Сколково" и ведущие учет доходов и расходов в порядке, установленном главой 26.2 настоящего Кодекса, определяют дату получения дохода (осуществления расхода) по кассовому методу без учета указанного в абзаце первом настоящего пункта ограничения. (абзац введен Федеральным законом от 28.11.2011 N 339-ФЗ)
2. В целях настоящей главы датой получения дохода признается день поступления средств на счета в банках и (или) в кассу, поступления иного имущества (работ, услуг) и (или) имущественных прав, а также погашение задолженности перед налогоплательщиком иным способом (кассовый метод). (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
2.1. Суммы выплат, полученные на содействие самозанятости безработных граждан и стимулирование создания безработными гражданами, открывшими собственное дело, дополнительных рабочих мест для трудоустройства безработных граждан за счет средств бюджетов бюджетной системы Российской Федерации в соответствии с программами, утверждаемыми соответствующими органами государственной власти, учитываются в составе доходов в течение трех налоговых периодов с одновременным отражением соответствующих сумм в составе расходов в пределах фактически осуществленных расходов каждого налогового периода, предусмотренных условиями получения указанных сумм выплат.
В случае нарушения условий получения выплат, предусмотренных настоящим пунктом, суммы полученных выплат в полном объеме отражаются в составе доходов налогового периода, в котором допущено нарушение. Если по окончании третьего налогового периода сумма полученных выплат, указанных в абзаце первом настоящего пункта, превышает сумму расходов, учтенных в соответствии с настоящим пунктом, оставшиеся неучтенные суммы в полном объеме отражаются в составе доходов этого налогового периода. (п. 2.1 введен Федеральным законом от 05.04.2010 N 41-ФЗ)
2.2. Средства государственного финансирования в виде субсидий, предусмотренные Федеральным законом от 22 августа 1996 года N 126-ФЗ "О государственной поддержке кинематографии Российской Федерации", а также средства, полученные организациями кинематографии из Федерального фонда социальной и экономической поддержки отечественной кинематографии на производство, прокат, показ и продвижение национального фильма, источником которых являются бюджетные ассигнования, учитываются в составе внереализационных доходов пропорционально предусмотренным условиями получения указанных средств расходам, фактически осуществленным за счет этого источника, но не более трех налоговых периодов с даты получения указанных средств.
Данный порядок учета указанных средств не распространяется на случаи приобретения (создания) за счет этого источника амортизируемого имущества. В случае приобретения (создания) за счет указанных средств амортизируемого имущества данные средства отражаются в составе доходов по мере признания
расходов на приобретение (создание) амортизируемого имущества.
В случае нарушения условий получения средств, предусмотренных настоящим пунктом, полученные средства в полном объеме отражаются в составе доходов налогового периода, в котором допущено нарушение. Если по окончании третьего налогового периода сумма полученных средств, указанных в абзаце первом настоящего пункта, превысит сумму учтенных в соответствии с настоящим пунктом расходов, фактически осуществленных за счет этого источника, разница между указанными суммами в полном объеме отражается в составе внереализационных доходов этого налогового периода. (п. 2.2 в ред. Федерального закона от 19.07.2011 N 245-ФЗ)
2.3. Средства финансовой поддержки в виде субсидий, полученные в соответствии с Федеральным законом "О развитии малого и среднего предпринимательства в Российской Федерации", отражаются в составе внереализационных доходов пропорционально расходам, фактически осуществленным за счет этого источника, но не более двух налоговых периодов с даты получения. Если по окончании второго налогового периода сумма полученных средств финансовой поддержки, указанных в настоящем пункте, превысит сумму признанных расходов, фактически осуществленных за счет этого источника, разница между указанными суммами в полном объеме отражается в составе внереализационных доходов этого налогового периода. Такой порядок учета средств финансовой поддержки не распространяется на случаи приобретения за счет указанного источника амортизируемого имущества.
В случае приобретения за счет средств финансовой поддержки, указанных в настоящем пункте, амортизируемого имущества данные средства финансовой поддержки отражаются в составе внереализационных доходов по мере признания расходов по приобретению амортизируемого имущества. (п. 2.3 введен Федеральным законом от 07.03.2011 N 23-ФЗ)
2.4. Средства, полученные в виде субсидий на государственную поддержку развития кооперации российских образовательных учреждений высшего профессионального образования и организаций, реализующих комплексные проекты по созданию высокотехнологичного производства, учитываются в составе внереализационных доходов пропорционально предусмотренным условиями получения указанных средств расходам, фактически осуществленным за счет этого источника, но не более трех налоговых периодов с даты получения указанных средств.
Данный порядок учета указанных средств не распространяется на случаи приобретения (создания) за счет этого источника амортизируемого имущества. В случае приобретения (создания) за счет указанных средств амортизируемого имущества данные средства отражаются в составе доходов по мере признания расходов на приобретение (создание) амортизируемого имущества.
В случае нарушения условий получения средств, предусмотренных настоящим пунктом, полученные средства в полном объеме отражаются в составе внереализационных доходов налогового периода, в котором допущено нарушение. Если по окончании третьего налогового периода сумма полученных средств, указанных в абзаце первом настоящего пункта, превысит сумму учтенных в соответствии с настоящим пунктом расходов, фактически осуществленных за счет этого источника, разница между указанными суммами в полном объеме отражается в составе внереализационных доходов этого налогового периода. (п. 2.4 введен Федеральным законом от 19.07.2011 N 245-ФЗ)
3. Расходами налогоплательщиков признаются затраты после их фактической оплаты. В целях настоящей главы оплатой товара (работ, услуг и (или) имущественных прав) признается прекращение встречного обязательства налогоплательщиком - приобретателем указанных товаров (работ, услуг) и имущественных прав перед продавцом, которое непосредственно связано с поставкой этих товаров (выполнением работ, оказанием услуг, передачей имущественных прав).
При этом расходы учитываются в составе расходов с учетом следующих особенностей:
1) материальные расходы, а также расходы на оплату труда учитываются в составе расходов в момент погашения задолженности путем списания денежных средств с расчетного счета налогоплательщика, выплаты из кассы, а при ином способе погашения задолженности - в момент такого погашения. Аналогичный порядок применяется в отношении оплаты процентов за пользование заемными средствами (включая банковские кредиты) и при оплате услуг третьих лиц. При этом расходы по приобретению сырья и материалов учитываются в составе расходов по мере списания данного сырья и
материалов в производство; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
2) амортизация учитывается в составе расходов в суммах, начисленных за отчетный (налоговый) период. При этом допускается амортизация только оплаченного налогоплательщиком амортизируемого имущества, используемого в производстве. Аналогичный порядок применяется в отношении капитализируемых расходов, предусмотренных статьями 261, 262 настоящего Кодекса; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
3) расходы на уплату налогов и сборов учитываются в составе расходов в размере их фактической уплаты налогоплательщиком. При наличии задолженности по уплате налогов и сборов расходы на ее погашение учитываются в составе расходов в пределах фактически погашенной задолженности и в те отчетные (налоговые) периоды, когда налогоплательщик погашает указанную задолженность.
4. Если налогоплательщик, перешедший на определение доходов и расходов по кассовому методу, в течение налогового периода превысил предельный размер суммы выручки от реализации товаров (работ, услуг), установленный пунктом 1 настоящей статьи, то он обязан перейти на определение доходов и расходов по методу начисления с начала налогового периода, в течение которого было допущено такое превышение.
В случае заключения договора доверительного управления имуществом или договора простого товарищества, договора инвестиционного товарищества участники указанных договоров, определяющие доходы и расходы по кассовому методу, обязаны перейти на определение доходов и расходов по методу начисления с начала налогового периода, в котором был заключен такой договор. (абзац введен Федеральным законом от 06.06.2005 N 58-ФЗ, в ред. Федерального закона от 28.11.2011 N 336-ФЗ)
5. Налогоплательщики, определяющие доходы и расходы в соответствии с настоящей статьей, не учитывают в целях налогообложения в составе доходов и расходов суммовые разницы в случае, если по условиям сделки обязательство (требование) выражено в условных денежных единицах. (п. 5 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
Статья 274. Налоговая база
1. Налоговой базой для целей настоящей главы признается денежное выражение прибыли, определяемой в соответствии со статьей 247 настоящего Кодекса, подлежащей налогообложению.
2. Налоговая база по прибыли, облагаемой по ставке, отличной от ставки, указанной в пункте 1 статьи 284 настоящего Кодекса, определяется налогоплательщиком отдельно. Налогоплательщик ведет раздельный учет доходов (расходов) по операциям, по которым в соответствии с настоящей главой предусмотрен отличный от общего порядок учета прибыли и убытка. (п. 2 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
3. Доходы и расходы налогоплательщика в целях настоящей главы учитываются в денежной форме.
4. Доходы, полученные в натуральной форме в результате реализации товаров (работ, услуг), имущественных прав (включая товарообменные операции), учитываются, если иное не предусмотрено настоящим Кодексом, исходя из цены сделки с учетом положений статьи 105.3 настоящего Кодекса. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 18.07.2011 N 227-ФЗ)
5. Внереализационные доходы, полученные в натуральной форме, учитываются при определении налоговой базы исходя из цены сделки с учетом положений статьи 105.3 настоящего Кодекса, если иное не предусмотрено настоящей главой. (в ред. Федерального закона от 18.07.2011 N 227-ФЗ)
6. Для целей настоящей статьи рыночные цены определяются в порядке, аналогичном порядку определения рыночных цен, установленному статьей 105.3 настоящего Кодекса, на момент реализации или совершения внереализационных операций (без включения в них налога на добавленную стоимость, акциза).
(в ред. Федеральных законов от 07.07.2003 N 117-ФЗ, от 18.07.2011 N 227-ФЗ)
7. При определении налоговой базы прибыль, подлежащая налогообложению, определяется нарастающим итогом с начала налогового периода.
8. В случае, если в отчетном (налоговом) периоде налогоплательщиком получен убыток - отрицательная разница между доходами, определяемыми в соответствии с настоящей главой, и расходами, учитываемыми в целях налогообложения в порядке, предусмотренном настоящей главой, в данном отчетном (налоговом) периоде налоговая база признается равной нулю. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Убытки, полученные налогоплательщиком в отчетном (налоговом) периоде, принимаются в целях налогообложения в порядке и на условиях, установленных статьей 283 настоящего Кодекса.
9. При исчислении налоговой базы не учитываются в составе доходов и расходов налогоплательщиков доходы и расходы, относящиеся к игорному бизнесу, подлежащему налогообложению в соответствии с главой 29 настоящего Кодекса. (в ред. Федерального закона от 24.07.2007 N 216-ФЗ)
Налогоплательщики, являющиеся организациями игорного бизнеса, а также организации, получающие доходы от деятельности, относящейся к игорному бизнесу, обязаны вести обособленный учет доходов и расходов по такой деятельности.
При этом расходы организаций, занимающихся игорным бизнесом, в случае невозможности их разделения определяются пропорционально доле доходов организации от деятельности, относящейся к игорному бизнесу, в общем доходе организации по всем видам деятельности.
Аналогичный порядок распространяется на организации, перешедшие на уплату налога на вмененный доход. (абзац введен Федеральным законом от 29.05.2002 N 57-ФЗ, в ред. Федерального закона от 24.07.2007 N 216-ФЗ)
10. Налогоплательщики, применяющие в соответствии с настоящим Кодексом специальные налоговые режимы, при исчислении налоговой базы по налогу не учитывают доходы и расходы, относящиеся к таким режимам.
11. Особенности определения налоговой базы по банкам устанавливаются с учетом положений статей 290 - 292 настоящего Кодекса.
КонсультантПлюс: примечание. Особенности определения налоговой базы страховых организаций, осуществляющих обязательное
медицинское страхование, установлены статьей 294.1 настоящего Кодекса.
12. Особенности определения налоговой базы по страховщикам устанавливаются с учетом положений статей 293 и 294 настоящего Кодекса.
13. Особенности определения налоговой базы по негосударственным пенсионным фондам устанавливаются с учетом положений статей 295 и 296 настоящего Кодекса.
14. Особенности определения налоговой базы по профессиональным участникам рынка ценных бумаг устанавливаются с учетом положений статей 298 и 299 настоящего Кодекса.
15. Особенности определения налоговой базы по операциям с ценными бумагами устанавливаются в статье 280 с учетом положений статей 281 и 282 настоящего Кодекса.
16. Особенности определения налоговой базы по операциям с финансовыми инструментами срочных сделок устанавливаются с учетом положений статей 301 - 305 настоящего Кодекса.
17. Особенности определения налоговой базы клиринговыми организациями устанавливаются с учетом положений статей 299.1 и 299.2 настоящего Кодекса.
(п. 17 введен Федеральным законом от 25.11.2009 N 281-ФЗ)
Положения пункта 18 статьи 274 (в редакции Федерального закона от 28.11.2011 N 339-ФЗ) распространяются на правоотношения, возникшие с 1 января 2011 года.
18. Организация, получившая статус участника проекта по осуществлению исследований, разработок и коммерциализации их результатов в соответствии с Федеральным законом "Об инновационном центре "Сколково" (далее в настоящем пункте - участник проекта) и прекратившая использовать право на освобождение от исполнения обязанностей налогоплательщика, по основанию, предусмотренному абзацем третьим пункта 2 статьи 246.1 настоящего Кодекса, определяет нарастающим итогом совокупный размер прибыли, полученной за истекшие налоговые периоды с начала того налогового периода, в котором годовой объем выручки, полученной участником проекта, превысил один миллиард рублей. (в ред. Федерального закона от 28.11.2011 N 339-ФЗ)
Указанный в настоящем пункте совокупный размер прибыли определяется как суммы прибыли (убытка), рассчитанные по итогам каждого предыдущего налогового периода. Для целей настоящего пункта при определении совокупного размера прибыли не учитывается прибыль (убыток), полученная по итогам налоговых периодов, предшествующих налоговому периоду, в котором годовой объем выручки, полученной участником проекта, превысил один миллиард рублей.
Форма расчета совокупного размера прибыли устанавливается Министерством финансов Российской Федерации. (п. 18 введен Федеральным законом от 28.09.2010 N 243-ФЗ)
19. Налоговая база по прибыли, полученной участниками консолидированной группы налогоплательщиков, определяется ответственным участником этой группы в порядке, установленном настоящей статьей, с учетом особенностей, установленных статьями 278.1 и 288 настоящего Кодекса. (п. 19 введен Федеральным законом от 16.11.2011 N 321-ФЗ)
Статья 275. Особенности определения налоговой базы по доходам, полученным от долевого участия в других организациях
Сумма налога на доходы от долевого участия в деятельности организаций (в целях настоящей главы - дивиденды) определяется с учетом следующих положений.
1. Если источником дохода налогоплательщика является иностранная организация, сумма налога в отношении полученных дивидендов определяется налогоплательщиком самостоятельно исходя из суммы полученных дивидендов и соответствующей налоговой ставки, предусмотренной пунктом 3 статьи 284 настоящего Кодекса. (в ред. Федерального закона от 16.05.2007 N 76-ФЗ)
При этом налогоплательщики, получающие дивиденды от иностранной организации, в том числе через постоянное представительство иностранной организации в Российской Федерации, не вправе уменьшить сумму налога, исчисленную в соответствии с настоящей главой, на сумму налога, исчисленную и уплаченную по месту нахождения источника дохода, если иное не предусмотрено международным договором.
2. Для налогоплательщиков, не указанных в пункте 3 настоящей статьи, по доходам в виде дивидендов, за исключением указанных в пункте 1 настоящей статьи доходов, налоговая база по доходам, полученным от долевого участия в других организациях, определяется налоговым агентом с учетом особенностей, установленных настоящим пунктом.
Если источником дохода налогоплательщика является российская организация, указанная организация признается налоговым агентом и определяет сумму налога с учетом положений настоящего пункта.
Сумма налога, подлежащего удержанию из доходов налогоплательщика - получателя дивидендов, исчисляется налоговым агентом по следующей формуле:
Н = К x Сн x (д - Д),
где:
Н - сумма налога, подлежащего удержанию;
К - отношение суммы дивидендов, подлежащих распределению в пользу налогоплательщика - получателя дивидендов, к общей сумме дивидендов, подлежащих распределению налоговым агентом;
Сн - соответствующая налоговая ставка, установленная подпунктами 1 и 2 пункта 3 статьи 284 или пунктом 4 статьи 224 настоящего Кодекса;
д - общая сумма дивидендов, подлежащая распределению налоговым агентом в пользу всех получателей; (в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
Д - общая сумма дивидендов, полученных самим налоговым агентом в текущем отчетном (налоговом) периоде и предыдущем отчетном (налоговом) периоде (за исключением дивидендов, указанных в подпункте 1 пункта 3 статьи 284 настоящего Кодекса) к моменту распределения дивидендов в пользу налогоплательщиков - получателей дивидендов, при условии, если данные суммы дивидендов ранее не учитывались при определении налоговой базы, определяемой в отношении доходов, полученных налоговым агентом в виде дивидендов.
В случае, если значение Н составляет отрицательную величину, обязанность по уплате налога не возникает и возмещение из бюджета не производится. (п. 2 в ред. Федерального закона от 16.05.2007 N 76-ФЗ)
2.1. При получении доходов в виде дивидендов по имуществу, переданному в доверительное управление, получателем таких доходов признается учредитель (учредители) доверительного управления (выгодоприобретатель). При получении таких доходов в случае, если доверительным управляющим является российская организация, а учредителем (учредителями) доверительного управления (выгодоприобретателем) иностранное лицо, доверительный управляющий признается налоговым агентом в отношении доходов в виде дивидендов, по которым у источника выплаты дивидендов налоговым агентом не был удержан налог или налог был удержан в сумме меньшей, чем сумма налога, исчисленная с доходов в виде дивидендов для указанной иностранной организации. (п. 2.1 введен Федеральным законом от 25.11.2009 N 281-ФЗ)
3. В случае, если российская организация - налоговый агент выплачивает дивиденды иностранной организации и (или) физическому лицу, не являющемуся резидентом Российской Федерации, налоговая база налогоплательщика - получателя дивидендов по каждой такой выплате определяется как сумма выплачиваемых дивидендов и к ней применяется ставка, установленная соответственно подпунктом 3 пункта 3 статьи 284 или пунктом 3 статьи 224 настоящего Кодекса. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 16.05.2007 N 76-ФЗ)
Статья 275.1. Особенности определения налоговой базы налогоплательщиками, осуществляющими деятельность, связанную с использованием объектов обслуживающих производств и хозяйств
(введена Федеральным законом от 29.05.2002 N 57-ФЗ)
Налогоплательщики, в состав которых входят подразделения, осуществляющие деятельность, связанную с использованием объектов обслуживающих производств и хозяйств, определяют налоговую базу по указанной деятельности отдельно от налоговой базы по иным видам деятельности. (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
Для целей настоящей главы к обслуживающим производствам и хозяйствам относятся подсобное хозяйство, объекты жилищно-коммунального хозяйства, социально-культурной сферы, учебно-курсовые комбинаты и иные аналогичные хозяйства, производства и службы, осуществляющие реализацию товаров, работ, услуг как своим работникам, так и сторонним лицам. (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
К объектам жилищно-коммунального хозяйства относятся жилой фонд, гостиницы (за исключением туристических), дома и общежития для приезжих, объекты внешнего благоустройства, искусственные сооружения, бассейны, сооружения и оборудование пляжей, а также объекты газо-, тепло- и электроснабжения населения, участки, цехи, базы, мастерские, гаражи, специальные машины и механизмы, складские помещения, предназначенные для технического обслуживания и ремонта объектов жилищно-коммунального хозяйства социально-культурной сферы, физкультуры и спорта.
К объектам социально-культурной сферы относятся объекты здравоохранения, культуры, детские дошкольные объекты, детские лагеря отдыха, санатории (профилактории), базы отдыха, пансионаты, объекты физкультуры и спорта (в том числе треки, ипподромы, конюшни, теннисные корты, площадки для игры в гольф, бадминтон, оздоровительные центры), объекты непроизводственных видов бытового обслуживания населения (бани, сауны).
В случае, если подразделением налогоплательщика получен убыток при осуществлении деятельности, связанной с использованием указанных в настоящей статье объектов, такой убыток признается для целей налогообложения при соблюдении следующих условий: (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
если стоимость товаров, работ, услуг, реализуемых налогоплательщиком, осуществляющим деятельность, связанную с использованием указанных в настоящей статье объектов, соответствует стоимости аналогичных услуг, оказываемых специализированными организациями, осуществляющими аналогичную деятельность, связанную с использованием таких объектов; (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
если расходы на содержание объектов жилищно-коммунального хозяйства, социально-культурной сферы, а также подсобного хозяйства и иных аналогичных хозяйств, производств и служб не превышают обычных расходов на обслуживание аналогичных объектов, осуществляемое специализированными организациями, для которых эта деятельность является основной;
если условия оказания услуг, выполнения работ налогоплательщиком существенно не отличаются от условий оказания услуг, выполнения работ специализированными организациями, для которых эта деятельность является основной. (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
Если не выполняется хотя бы одно из указанных условий, то убыток, полученный налогоплательщиком при осуществлении деятельности, связанной с использованием объектов обслуживающих производств и хозяйств, налогоплательщик вправе перенести на срок, не превышающий десять лет, и направить на его погашение только прибыль, полученную при осуществлении указанных видов деятельности.
Налогоплательщики, численность работников которых составляет не менее 25 процентов численности работающего населения соответствующего населенного пункта и в состав которых входят структурные подразделения по эксплуатации объектов жилищного фонда, а также объектов, указанных в частях третьей и четвертой настоящей статьи, вправе принять для целей налогообложения фактически осуществленные расходы на содержание указанных объектов. (часть седьмая в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Части восьмая - девятая утратили силу с 1 января 2011 года. - Федеральный закон от 27.07.2010 N 229-ФЗ.
Статья 276. Особенности определения налоговой базы участников договора доверительного управления имуществом
(в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
1. Определение налоговой базы участников договора доверительного управления имуществом осуществляется:
в соответствии с пунктом 3 настоящей статьи в случае, если по условиям указанного договора выгодоприобретателем является учредитель управления;
в соответствии с пунктом 4 настоящей статьи в случае, если по условиям указанного договора учредитель управления не является выгодоприобретателем.
2. Для целей настоящей главы имущество (в том числе имущественные права), переданное по договору доверительного управления имуществом, не признается доходом доверительного управляющего. Вознаграждение, получаемое доверительным управляющим в течение срока действия договора доверительного управления имуществом, является его доходом от реализации и подлежит налогообложению в установленном порядке. При этом расходы, связанные с осуществлением доверительного управления, признаются расходами доверительного управляющего, если в договоре доверительного управления имуществом не предусмотрено возмещение указанных расходов учредителем доверительного управления.
Доверительный управляющий обязан определять ежемесячно нарастающим итогом доходы и расходы по доверительному управлению имуществом и представлять учредителю управления (выгодоприобретателю) сведения о полученных доходах и расходах для их учета учредителем управления (выгодоприобретателем) при определении налоговой базы в соответствии с настоящей главой. При доверительном управлении ценными бумагами доверительный управляющий определяет доходы и расходы в порядке, предусмотренном статьей 280 настоящего Кодекса. (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
3. Доходы учредителя доверительного управления в рамках договора доверительного управления имуществом включаются в состав его выручки или внереализационных доходов в зависимости от полученного вида дохода. (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
Расходы, связанные с осуществлением договора доверительного управления имуществом (включая амортизацию имущества, а также вознаграждение доверительного управляющего), признаются расходами, связанными с производством или внереализационными расходами учредителя управления в зависимости от вида осуществленных расходов. (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
4. Доходы выгодоприобретателя в рамках договора доверительного управления включаются в состав его внереализационных доходов и подлежат налогообложению в установленном порядке.
При этом расходы, связанные с осуществлением договора доверительного управления имуществом (за исключением вознаграждения доверительного управляющего в случае, если указанным договором предусмотрена выплата вознаграждения не за счет уменьшения доходов, полученных в рамках исполнения этого договора), не учитываются учредителем управления при определении налоговой базы, но учитываются для целей налогообложения в составе расходов у выгодоприобретателя.
Абзац утратил силу с 1 января 2011 года. - Федеральный закон от 27.07.2010 N 229-ФЗ.
4.1. Убытки, полученные в течение срока действия договора доверительного управления от использования имущества, переданного в доверительное управление, не признаются убытками учредителя (выгодоприобретателя), учитываемыми в целях налогообложения в соответствии с настоящей главой. (п. 4.1 введен Федеральным законом от 27.07.2010 N 229-ФЗ)
5. При прекращении договора доверительного управления имущество (в том числе имущественные права), переданное в доверительное управление, по условиям указанного договора может быть либо возвращено учредителю управления, либо передано иному лицу.
В случае возврата имущества у учредителя управления не образуется дохода (убытка) независимо от возникновения положительной (отрицательной) разницы между стоимостью переданного в доверительное управление имущества на момент вступления в силу и на момент прекращения договора доверительного управления имуществом.
6. Положения настоящей статьи (за исключением положений абзаца первого пункта 2 настоящей статьи) не распространяются на управляющую компанию и участников (учредителей) договора доверительного управления имуществом, составляющим обособленный имущественный комплекс - паевой
инвестиционный фонд.
Статья 277. Особенности определения налоговой базы по доходам, получаемым при передаче имущества в уставный (складочный) капитал (фонд, имущество фонда) (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 04.10.2004 N 124-ФЗ)
1. При размещении эмитированных акций (долей, паев) доходы и расходы налогоплательщика-эмитента и доходы и расходы налогоплательщика, приобретающего такие акции (доли, паи) (далее в настоящей статье - акционер (участник, пайщик)), определяются с учетом следующих особенностей:
1) у налогоплательщика-эмитента не возникает прибыли (убытка) при получении имущества (имущественных прав) в качестве оплаты за размещаемые им акции (доли, паи); (пп. 1 в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
2) у налогоплательщика-акционера (участника, пайщика) не возникает прибыли (убытка) при передаче имущества (имущественных прав) в качестве оплаты размещаемых акций (долей, паев). (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
При этом стоимость приобретаемых акций (долей, паев) для целей настоящей главы признается равной стоимости (остаточной стоимости) вносимого имущества (имущественных прав или неимущественных прав, имеющих денежную оценку (далее в настоящей статье - имущественные права)), определяемой по данным налогового учета на дату перехода права собственности на указанное имущество (имущественные права), с учетом дополнительных расходов, которые для целей налогообложения признаются у передающей стороны при таком внесении. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 06.06.2005 N 58-ФЗ)
При этом имущество (имущественные права), полученное в виде взноса (вклада) в уставный (складочный) капитал организации, в целях налогообложения прибыли принимается по стоимости (остаточной стоимости) полученного в качестве взноса (вклада) в уставный (складочный) капитал имущества (имущественных прав). Стоимость (остаточная стоимость) определяется по данным налогового учета у передающей стороны на дату перехода права собственности на указанное имущество (имущественные права) с учетом дополнительных расходов, которые при таком внесении (вкладе) осуществляются передающей стороной при условии, что эти расходы определены в качестве взноса (вклада) в уставный (складочный) капитал. Если получающая сторона не может документально подтвердить стоимость вносимого имущества (имущественных прав) или какой-либо его части, то стоимость этого имущества (имущественных прав) либо его части признается равной нулю. (абзац введен Федеральным законом от 06.06.2005 N 58-ФЗ)
При внесении (вкладе) имущества (имущественных прав) физическими лицами и иностранными организациями его стоимостью (остаточной стоимостью) признаются документально подтвержденные расходы на его приобретение (создание) с учетом амортизации (износа), начисленной в целях налогообложения прибыли (дохода) в государстве, налоговым резидентом которого является передающая сторона, но не выше рыночной стоимости этого имущества (имущественных прав), подтвержденной независимым оценщиком, действующим в соответствии с законодательством указанного государства. (абзац введен Федеральным законом от 06.06.2005 N 58-ФЗ)
Стоимость имущества (имущественных прав), полученного в порядке приватизации государственного или муниципального имущества в виде вклада в уставный капитал организаций, признается для целей настоящей главы по стоимости (остаточной стоимости), определяемой на дату приватизации по правилам бухгалтерского учета. (абзац введен Федеральным законом от 06.06.2005 N 58-ФЗ)
2. При ликвидации организации и распределении имущества ликвидируемой организации доходы налогоплательщиков-акционеров (участников, пайщиков) ликвидируемой организации определяются исходя из рыночной цены получаемого ими имущества (имущественных прав) на момент получения данного имущества за вычетом фактически оплаченной (вне зависимости от формы оплаты) соответствующими акционерами (участниками, пайщиками) этой организации стоимости акций (долей, паев). (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Положения пункта 2.1 статьи 277 применяются до 1 января 2017 года (пункт 6 статьи 12 Федерального закона от 30.07.2010 N 242-ФЗ).
2.1. При ликвидации российской организации, которая является маркетинговым партнером Международного олимпийского комитета в соответствии со статьей 3.1 Федерального закона от 1 декабря 2007 года N 310-ФЗ "Об организации и о проведении XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, развитии города Сочи как горноклиматического курорта и внесении изменений в отдельные законодательные акты Российской Федерации" и в доходах которой доля доходов, полученных в связи с исполнением обязательств маркетингового партнера Международного олимпийского комитета, по итогам каждого налогового периода составляет не менее 90 процентов от суммы всех доходов за указанный период, у налогоплательщика-акционера (участника) не возникает налогооблагаемый доход, если ликвидация такой организации происходит в течение периода организации XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, установленного частью 1 статьи 2 указанного Федерального закона. (п. 2.1 введен Федеральным законом от 30.07.2010 N 242-ФЗ)
3. При реорганизации организации, независимо от формы реорганизации, у налогоплательщиков-акционеров (участников, пайщиков) не образуется прибыль (убыток), учитываемая в целях налогообложения. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
4. При реорганизации в форме слияния, присоединения и преобразования, предусматривающей конвертацию акций реорганизуемой организации в акции создаваемых организаций или в акции организации, к которой осуществлено присоединение, стоимость полученных акционерами реорганизуемой организации акций создаваемых организаций или организации, к которой осуществлено присоединение, признается равной стоимости конвертированных акций реорганизуемой организации по данным налогового учета акционера на дату завершения реорганизации (на дату внесения в единый государственный реестр юридических лиц записи о прекращении деятельности каждого присоединяемого юридического лица - при реорганизации в форме присоединения).
В аналогичном порядке осуществляется оценка стоимости долей (паев), полученных в результате обмена долей (паев) реорганизуемой организации. (п. 4 введен Федеральным законом от 06.06.2005 N 58-ФЗ)
5. В случае реорганизации в форме выделения, разделения, предусматривающей конвертацию или распределение акций вновь создаваемых организаций среди акционеров реорганизуемой организации, совокупная стоимость полученных акционером в результате реорганизации акций каждой из созданных организаций и реорганизованной организации признается равной стоимости принадлежавших акционеру акций реорганизуемой организации, определяемой по данным налогового учета акционера.
Стоимость акций каждой из вновь созданной и реорганизованной организации, полученных акционером в результате реорганизации, определяется в следующем порядке.
Стоимость акций каждой вновь создаваемой организации признается равной части стоимости принадлежащих акционеру акций реорганизуемой организации, пропорциональной отношению стоимости чистых активов созданной организации к стоимости чистых активов реорганизуемой организации.
Стоимость акций реорганизуемой организации (реорганизованной после завершения реорганизации), принадлежащих акционеру, определяется как разница между стоимостью приобретения им акций реорганизуемой организации и стоимостью акций всех вновь созданных организаций, принадлежащих этому акционеру.
Стоимость чистых активов реорганизуемой и вновь созданных организаций определяется по данным разделительного баланса на дату его утверждения акционерами в установленном порядке.
В аналогичном порядке осуществляется оценка стоимости долей (паев), полученных в результате обмена долей (паев) реорганизуемой организации.
В случае реорганизации в форме выделения, предусматривающей приобретение реорганизуемой
организацией акций (доли, пая) выделяемой организации, стоимость этих акций (доли, пая) признается равной стоимости чистых активов выделенной организации на дату ее государственной регистрации.
В случае, если стоимость чистых активов одной или нескольких созданных (реорганизованной) с участием акционеров организаций является отрицательной величиной, стоимость приобретения полученных акционером в результате реорганизации акций каждой из созданных (реорганизованной) организаций признается равной части стоимости принадлежавших акционеру акций реорганизуемой организации, пропорциональной отношению величины уставного капитала каждой из созданных с участием акционеров организаций к величине уставного капитала реорганизуемой организации на последнюю отчетную дату, предшествующую реорганизации. (п. 5 введен Федеральным законом от 06.06.2005 N 58-ФЗ)
6. Информация о чистых активах организаций (реорганизуемых и создаваемых) по данным разделительного баланса опубликовывается реорганизуемой организацией в течение 45 календарных дней с даты принятия решения о реорганизации в печатном издании, предназначенном для опубликования данных о государственной регистрации юридических лиц, а также предоставляется налогоплательщикам-акционерам (участникам, пайщикам) реорганизуемых организаций по их письменным запросам. (п. 6 введен Федеральным законом от 06.06.2005 N 58-ФЗ, в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
Статья 278. Особенности определения налоговой базы по доходам, полученным участниками договора простого товарищества
1. Для целей настоящей главы не признается реализацией товаров (работ, услуг) передача налогоплательщиками имущества, в том числе имущественных прав, в качестве вкладов участников простых товариществ (далее в настоящей статье - товарищество).
2. В случае, если хотя бы одним из участников товарищества является российская организация либо физическое лицо, являющееся налоговым резидентом Российской Федерации, ведение учета доходов и расходов такого товарищества для целей налогообложения должно осуществляться российским участником независимо от того, на кого возложено ведение дел товарищества в соответствии с договором.
3. Участник товарищества, осуществляющий учет доходов и расходов этого товарищества для целей налогообложения, обязан определять нарастающим итогом по результатам каждого отчетного (налогового) периода прибыль каждого участника товарищества пропорционально доле соответствующего участника товарищества, установленной соглашениями, в прибыли товарищества, полученной за отчетный (налоговый) период от деятельности всех участников в рамках товарищества. О суммах причитающихся (распределяемых) доходов каждому участнику товарищества участник товарищества, осуществляющий учет доходов и расходов, обязан ежеквартально в срок до 15-го числа месяца, следующего за отчетным (налоговым) периодом, сообщать каждому участнику этого товарищества. (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
4. Доходы, полученные от участия в товариществе, включаются в состав внереализационных доходов налогоплательщиков - участников товарищества и подлежат налогообложению в порядке, установленном настоящей главой. Убытки товарищества не распределяются между его участниками и при налогообложении ими не учитываются.
5. При прекращении действия договора простого товарищества его участники при распределении дохода от деятельности товарищества не корректируют ранее учтенные ими при налогообложении доходы на доходы, фактически полученные ими при распределении дохода от деятельности товарищества.
6. При прекращении действия договора простого товарищества и возврате имущества участникам этого договора отрицательная разница между оценкой возвращаемого имущества и оценкой, по которой это имущество ранее было передано по договору простого товарищества, не признается убытком для целей налогообложения.
Статья 278.1. Особенности определения налоговой базы по доходам, полученным участниками консолидированной группы налогоплательщиков
(введена Федеральным законом от 16.11.2011 N 321-ФЗ)
1. Налоговая база по доходам, полученным всеми участниками консолидированной группы налогоплательщиков (далее в настоящей главе - консолидированная налоговая база), определяется на основании суммы всех доходов и суммы всех расходов участников консолидированной группы налогоплательщиков, учитываемых в целях налогообложения налогом, с учетом особенностей, установленных настоящей статьей.
При этом в консолидированную налоговую базу не включаются доходы участников консолидированной группы налогоплательщиков, подлежащие обложению налогом у источника выплаты доходов.
2. Налоговый учет операций, осуществляемых между участниками консолидированной группы налогоплательщиков, ведется в соответствии со статьей 321.2 настоящего Кодекса.
3. Участники консолидированной группы налогоплательщиков не формируют резервы по сомнительным долгам в соответствии со статьей 266 настоящего Кодекса в части задолженности одних участников этой группы перед другими участниками такой группы.
Участники консолидированной группы налогоплательщиков восстанавливают резерв по сомнительным долгам на сумму задолженности, относящейся к другим участникам этой группы. Соответствующие суммы включаются в состав внереализационных доходов в налоговом периоде, предшествующем налоговому периоду, в котором налогоплательщик стал участником консолидированной группы налогоплательщиков.
4. Участники консолидированной группы налогоплательщиков не формируют резервы по гарантийному ремонту и гарантийному обслуживанию в соответствии со статьей 267 настоящего Кодекса в части реализации товаров (работ) другим участникам этой группы.
При вхождении налогоплательщика в состав консолидированной группы налогоплательщиков резерв по гарантийному ремонту и гарантийному обслуживанию восстанавливается в части сумм резервов, относящихся к товарам (работам), реализованным другим участникам этой группы. При этом производится корректировка определяемого в соответствии с пунктом 3 статьи 267 настоящего Кодекса предельного размера резерва, исключающая операции между участниками одной консолидированной группы налогоплательщиков при определении показателей фактически осуществленных налогоплательщиком расходов по гарантийному ремонту и гарантийному обслуживанию, в объеме выручки от реализации указанных товаров (работ) за предыдущие три года, а также выручки от реализации указанных товаров (работ) за отчетный (налоговый) период.
Корректировка показателя выручки от реализации товаров (работ) за предыдущие три года до начала налогового периода, в котором налогоплательщик стал участником консолидированной группы налогоплательщиков, не производится. В налоговых периодах, в которых налогоплательщик является участником консолидированной группы налогоплательщиков, этот показатель не включает выручку от реализации указанных товаров (работ) другим участникам такой группы.
Суммы восстановленных резервов по гарантийному ремонту и гарантийному обслуживанию, в том числе в результате уменьшения предельного размера резерва, включаются в состав внереализационных доходов в налоговом периоде, предшествующем налоговому периоду, в котором налогоплательщик стал участником консолидированной группы налогоплательщиков.
5. Банки, являющиеся участниками консолидированной группы налогоплательщиков, не формируют резервы на возможные потери по ссудам по ссудной и приравненной к ней задолженности, включая задолженность по межбанковским кредитам и депозитам, в соответствии со статьей 292 настоящего Кодекса в части задолженности одних участников консолидированной группы налогоплательщиков перед другими участниками этой группы.
Банки восстанавливают резерв на возможные потери по ссудам по ссудной и приравненной к ней задолженности, включая задолженность по межбанковским кредитам и депозитам, на сумму задолженности, относящейся к другим участникам этой группы. Соответствующие суммы включаются в
состав внереализационных доходов в налоговом периоде, предшествующем налоговому периоду, в котором банк стал участником консолидированной группы налогоплательщиков.
6. Участники консолидированной группы налогоплательщиков, понесшие убытки, исчисленные в соответствии с настоящей главой, в налоговых периодах, предшествующих налоговому периоду их вхождения в состав этой группы, не вправе уменьшить консолидированную налоговую базу на всю сумму понесенного ими убытка (на часть этой суммы) (перенести убыток на будущее) в порядке, установленном статьями 275.1 и 283 настоящего Кодекса, начиная с налогового периода, в котором они вошли в состав такой группы.
Не допускается суммирование убытков участников консолидированной группы налогоплательщиков (включая убытки, понесенные от использования объектов обслуживающих производств и хозяйств, в соответствии со статьей 275.1 настоящего Кодекса), понесенных ими до вхождения в состав этой группы, с консолидированной налоговой базой. Указанное положение распространяется также на убытки, понесенные организациями, которые вошли в состав консолидированной группы налогоплательщиков путем присоединения к участнику этой группы или слияния с участником такой группы.
7. Нормативы принимаемых для целей налогообложения расходов, предусмотренные пунктами 16 и 24.1 части второй статьи 255, подпунктом 6 пункта 2 статьи 262, подпунктами 11 и 48.2 пункта 1, пунктами 2 и 4 статьи 264, пунктом 4 статьи 266, подпунктом 4 пункта 2 статьи 296 настоящего Кодекса, применяются каждым участником консолидированной группы налогоплательщиков.
8. Особенности определения налоговой базы по операциям с ценными бумагами и финансовыми инструментами срочных сделок, установленные настоящим Кодексом для налогоплательщиков, не являющихся профессиональными участниками рынка ценных бумаг, в части отдельного определения налоговой базы, а также в части уменьшения налоговой базы на сумму полученных убытков и переноса убытков на будущее применяются при исчислении консолидированной налоговой базы.
9. Правила, установленные настоящей статьей, распространяются исключительно на определение налоговой базы, к которой применяется налоговая ставка, установленная пунктом 1 статьи 284 настоящего Кодекса.
Участники консолидированной группы налогоплательщиков самостоятельно в соответствии с настоящей главой определяют налоговую базу, к которой применяются иные налоговые ставки. Указанная в настоящем абзаце налоговая база не учитывается при исчислении налога по консолидированной группе налогоплательщиков.
Статья 278.2. Особенности определения налоговой базы по доходам, полученным участниками договора инвестиционного товарищества
(введена Федеральным законом от 28.11.2011 N 336-ФЗ)
1. Ведение учета доходов и расходов инвестиционного товарищества для целей налогообложения должно осуществляться являющейся налоговым резидентом Российской Федерации организацией - участником договора инвестиционного товарищества в соответствии с настоящей главой.
Ведение учета доходов и расходов инвестиционного товарищества для целей налогообложения может осуществляться иностранной организацией, только если ее деятельность создает постоянное представительство в Российской Федерации.
2. Участник договора инвестиционного товарищества - управляющий товарищ, ответственный за ведение налогового учета (далее в настоящей статье - управляющий товарищ, ответственный за ведение налогового учета), определяет за отчетный (налоговый) период прибыль (убыток) от деятельности в рамках инвестиционного товарищества нарастающим итогом по результатам каждого отчетного (налогового) периода. При этом прибыль (убыток) каждого участника договора инвестиционного товарищества определяется пропорционально установленной таким договором инвестиционного товарищества доле участия каждого такого участника в прибыли инвестиционного товарищества.
При определении прибыли (убытка) от деятельности в рамках инвестиционного товарищества
управляющий товарищ, ответственный за ведение налогового учета, не учитывает выплачиваемые участникам договора инвестиционного товарищества доходы в виде дивидендов по ценным бумагам, долям участия в уставном капитале организаций, приобретенным в рамках инвестиционного товарищества. Указанные доходы включаются в доходы от долевого участия в деятельности организаций у участников инвестиционного товарищества.
3. Доходом иностранной организации от участия в инвестиционном товариществе признается сумма прибыли инвестиционного товарищества, соответствующая установленной договором инвестиционного товарищества доле участия данной организации в прибыли инвестиционного товарищества. При этом прибыль инвестиционного товарищества определяется в соответствии с настоящей статьей.
4. Налоговая база по доходам, полученным участниками договора инвестиционного товарищества, определяется раздельно по следующим операциям в рамках инвестиционного товарищества:
1) с ценными бумагами, обращающимися на организованном рынке ценных бумаг;
2) с ценными бумагами, не обращающимися на организованном рынке ценных бумаг;
3) с финансовыми инструментами срочных сделок, не обращающимися на организованном рынке ценных бумаг;
4) с долями участия в уставном капитале организаций;
5) по прочим операциям инвестиционного товарищества.
5. Налоговая база по доходам от участия в инвестиционном товариществе определяется отдельно от налоговой базы по доходам от прочих операций налогоплательщика, если иное не установлено настоящей статьей.
6. Суммы, соответствующие доле налогоплательщика в расходах, произведенных управляющим товарищем в интересах всех товарищей для ведения общих дел товарищей, уменьшают доходы по операциям, указанным в пункте 4 настоящей статьи, пропорционально суммам доходов по соответствующим операциям.
Доля налогоплательщика в указанных расходах определяется в соответствии с установленной договором инвестиционного товарищества долей его участия в прибыли инвестиционного товарищества.
Если указанные расходы осуществляются за счет средств на счете инвестиционного товарищества, сумма соответствующих расходов налогоплательщика определяется им на основании сведений, предоставляемых управляющим товарищем, ответственным за ведение налогового учета.
Расходы управляющего товарища в интересах всех товарищей для ведения общих дел товарищей, в том числе произведенные за счет средств на счете инвестиционного товарищества, не учитываются управляющим товарищем, ответственным за ведение налогового учета, при определении налоговой базы в соответствии с пунктом 2 настоящей статьи.
Суммы, уплачиваемые участниками договора инвестиционного товарищества в возмещение расходов, произведенных управляющим товарищем в интересах всех товарищей для ведения общих дел товарищей, не признаются доходами управляющего товарища.
7. Расходы налогоплательщика на выплату вознаграждения участникам договора инвестиционного товарищества - управляющим товарищам за ведение общих дел товарищей уменьшают доходы по операциям, указанным в пункте 4 настоящей статьи, пропорционально суммам доходов по соответствующим операциям.
Если выплата вознаграждения участникам договора инвестиционного товарищества - управляющим товарищам осуществляется за счет средств на счете инвестиционного товарищества, сумма соответствующих расходов налогоплательщика определяется им на основании сведений, предоставляемых управляющим товарищем, ответственным за ведение налогового учета.
Расходы на выплату вознаграждения участникам договора инвестиционного товарищества - управляющим товарищам, в том числе произведенные за счет средств на счете инвестиционного товарищества, не учитываются управляющим товарищем, ответственным за ведение налогового учета, при определении налоговой базы в соответствии с пунктом 2 настоящей статьи.
8. Доходы налогоплательщиков - управляющих товарищей в виде сумм вознаграждения за ведение общих дел товарищей включаются у них в состав доходов от реализации, определяемых в соответствии со статьей 249 настоящего Кодекса.
9. Налоговая база по доходам от участия в инвестиционном товариществе определяется как суммы доходов по указанным в пункте 4 настоящей статьи операциям, уменьшенные на суммы расходов, указанных в пунктах 6 и 7 настоящей статьи, и убытков (в том числе убытков предыдущих налоговых периодов, учитываемых в соответствии со статьей 283 настоящего Кодекса) по соответствующим операциям, если иное не предусмотрено настоящей статьей.
Если полученная таким образом величина является отрицательной, она признается убытком налогоплательщика от участия в инвестиционном товариществе по соответствующим операциям, а налоговая база по соответствующим операциям признается равной нулю.
10. Если налогоплательщик участвует в нескольких инвестиционных товариществах, налоговая база по доходам, полученным от участия в инвестиционных товариществах, определяется им совокупно по всем инвестиционным товариществам, в которых он участвует, с учетом положений пункта 4 настоящей статьи.
Положения настоящего пункта распространяются также на суммы убытков предыдущих налоговых периодов, учитываемых в соответствии со статьей 283 настоящего Кодекса.
11. Убытки инвестиционного товарищества по операциям, указанным в пункте 4 настоящей статьи, распределяются между участниками договора инвестиционного товарищества пропорционально установленной договором инвестиционного товарищества доле участия каждого из них в прибыли инвестиционного товарищества и учитываются ими для целей налогообложения в соответствии с настоящей статьей и статьей 283 настоящего Кодекса.
12. При выходе налогоплательщика из инвестиционного товарищества в результате уступки прав и обязанностей по договору инвестиционного товарищества, а также выдела доли из имущества, находящегося в общей собственности товарищей, налоговая база определяется как доходы, полученные налогоплательщиком при выходе из инвестиционного товарищества, уменьшенные на величину вклада налогоплательщика в инвестиционное товарищество, оплаченную им к моменту выхода из инвестиционного товарищества, и (или) сумм, уплаченных налогоплательщиком за приобретение прав и обязанностей по договору инвестиционного товарищества.
Если при выходе из инвестиционного товарищества налогоплательщик получает доходы в виде имущества и (или) имущественных прав, находившихся в общей собственности товарищей, сумма соответствующих доходов определяется по данным налогового учета инвестиционного товарищества. При этом при возврате имущества и (или) имущественных прав участникам договора инвестиционного товарищества отрицательная разница между оценкой возвращаемого имущества и (или) имущественных прав и оценкой, по которой это имущество и (или) эти имущественные права ранее были переданы по договору инвестиционного товарищества, не признается убытком для целей налогообложения.
Если величина, рассчитанная в соответствии с настоящим пунктом, является отрицательной, она признается убытком налогоплательщика, полученным при выходе из инвестиционного товарищества, а налоговая база признается равной нулю.
Убыток налогоплательщика, полученный при выходе из инвестиционного товарищества, учитывается при определении налоговой базы по операциям с ценными бумагами, не обращающимися на организованном рынке ценных бумаг.
13. При расторжении или прекращении договора инвестиционного товарищества в налоговую базу включаются доходы по указанным в пункте 4 настоящей статьи операциям, полученные по операциям инвестиционного товарищества в отчетном (налоговом) периоде, в котором договор инвестиционного
товарищества прекратил действовать, и не включаются доходы, полученные налогоплательщиком при расторжении или прекращении данного договора.
При определении налоговой базы при расторжении или прекращении договора инвестиционного товарищества доходы по операциям, указанным в пункте 4 настоящей статьи, уменьшаются на суммы расходов, указанных в пунктах 6 и 7 настоящей статьи, и не уменьшаются на сумму вклада налогоплательщика в общее дело товарищей.
Если величина, рассчитанная в соответствии с настоящим пунктом, по одному или нескольким видам доходов, указанных в пункте 4 настоящей статьи, является отрицательной, соответствующие суммы признаются убытком налогоплательщика, полученным при расторжении или прекращении договора инвестиционного товарищества, а налоговая база признается равной нулю.
Убытки налогоплательщика, полученные при расторжении или прекращении договора инвестиционного товарищества, учитываются им при определении налоговой базы в соответствии с пунктом 10 настоящей статьи и (или) переносятся на будущее в соответствии со статьей 283 настоящего Кодекса.
Не признается убытком налогоплательщика отрицательная разница между оценкой имущества и (или) имущественных прав, переданных ему при расторжении или прекращении договора инвестиционного товарищества, и оценкой, по которой это имущество и (или) эти имущественные права ранее были переданы по договору инвестиционного товарищества.
Статья 279. Особенности определения налоговой базы при уступке (переуступке) права требования
1. При уступке налогоплательщиком - продавцом товара (работ, услуг), осуществляющим исчисление доходов (расходов) по методу начисления, права требования долга третьему лицу до наступления предусмотренного договором о реализации товаров (работ, услуг) срока платежа отрицательная разница между доходом от реализации права требования долга и стоимостью реализованного товара (работ, услуг) признается убытком налогоплательщика. При этом размер убытка для целей налогообложения не может превышать суммы процентов, которую налогоплательщик уплатил бы с учетом требований статьи 269 настоящего Кодекса по долговому обязательству, равному доходу от уступки права требования, за период от даты уступки до даты платежа, предусмотренного договором на реализацию товаров (работ, услуг). Положения настоящего пункта также применяются к налогоплательщику-кредитору по долговому обязательству. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
2. При уступке налогоплательщиком - продавцом товара (работ, услуг), осуществляющим исчисление доходов (расходов) по методу начисления, права требования долга третьему лицу после наступления предусмотренного договором о реализации товаров (работ, услуг) срока платежа отрицательная разница между доходом от реализации права требования долга и стоимостью реализованного товара (работ, услуг) признается убытком по сделке уступки права требования, который включается в состав внереализационных расходов налогоплательщика. При этом убыток принимается в целях налогообложения в следующем порядке:
50 процентов от суммы убытка подлежат включению в состав внереализационных расходов на дату уступки права требования;
50 процентов от суммы убытка подлежат включению в состав внереализационных расходов по истечении 45 календарных дней с даты уступки права требования. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
Положения настоящего пункта также применяются к налогоплательщику-кредитору по долговому обязательству. (абзац введен Федеральным законом от 29.05.2002 N 57-ФЗ)
3. При дальнейшей реализации права требования долга налогоплательщиком, купившим это право требования, указанная операция рассматривается как реализация финансовых услуг. Доход (выручка) от реализации финансовых услуг определяется как стоимость имущества, причитающегося этому
налогоплательщику при последующей уступке права требования или прекращении соответствующего обязательства. При этом при определении налоговой базы налогоплательщик вправе уменьшить доход, полученный от реализации права требования, на сумму расходов по приобретению указанного права требования долга. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Налогообложение операций РЕПО, дата исполнения первой части которых наступила в 2009 году, а дата исполнения второй части наступает в 2010 году, а также по операциям займа ценными бумагами, дата начала займа по которым наступила в 2009 году или ранее, а дата окончания займа наступает с 1 января 2010 года, осуществляется в соответствии с положениями главы 25 части второй Налогового кодекса РФ, действовавшими в 2009 году (пункт 1 статьи 13 Федерального закона от 25.11.2009 N 281-ФЗ).
Статья 280. Особенности определения налоговой базы по операциям с ценными бумагами
1. Порядок отнесения объектов гражданских прав к ценным бумагам устанавливается гражданским законодательством Российской Федерации и применимым законодательством иностранных государств.
Порядок отнесения ценных бумаг к эмиссионным устанавливается национальным законодательством.
Если операция с ценными бумагами может быть квалифицирована также как операция с финансовыми инструментами срочных сделок, то налогоплательщик самостоятельно выбирает порядок налогообложения такой операции.
По операциям с закладными налоговая база определяется в соответствии с пунктами 1 и 3 статьи 279 настоящего Кодекса. (абзац введен Федеральным законом от 24.07.2007 N 216-ФЗ)
2. Доходы налогоплательщика от операций по реализации или иного выбытия ценных бумаг (в том числе погашения) определяются исходя из цены реализации или иного выбытия ценной бумаги, а также суммы накопленного процентного (купонного) дохода, уплаченной покупателем налогоплательщику, и суммы процентного (купонного) дохода, выплаченной налогоплательщику эмитентом (векселедателем). При этом в доход налогоплательщика от реализации или иного выбытия ценных бумаг не включаются суммы процентного (купонного) дохода, ранее учтенные при налогообложении. (в ред. Федерального закона от 24.07.2002 N 110-ФЗ)
Доходы налогоплательщика от операций по реализации или от иного выбытия ценных бумаг (в том числе от погашения), номинированных в иностранной валюте, определяются по курсу Центрального банка Российской Федерации, действовавшему на дату перехода права собственности либо на дату погашения. (абзац введен Федеральным законом от 06.06.2005 N 58-ФЗ)
Абзац утратил силу. - Федеральный закон от 25.11.2009 N 281-ФЗ.
КонсультантПлюс: примечание. По вопросу, касающемуся определения расходов при реализации налогоплательщиками,
являющимися первичными владельцами государственных ценных бумаг, полученных в процессе новации государственных ценных бумаг Российской Федерации, осуществляемой в соответствии с решениями Правительства РФ, принятыми до вступления в силу главы 25 Налогового кодекса РФ, см. статью 6 Федерального закона от 06.08.2001 N 110-ФЗ.
Расходы при реализации (или ином выбытии) ценных бумаг, в том числе инвестиционных паев паевого инвестиционного фонда, определяются исходя из цены приобретения ценной бумаги (включая расходы на ее приобретение), затрат на ее реализацию, размера скидок с расчетной стоимости инвестиционных паев, суммы накопленного процентного (купонного) дохода, уплаченной налогоплательщиком продавцу ценной бумаги. При этом в расход не включаются суммы накопленного процентного (купонного) дохода, ранее учтенные при налогообложении. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
При определении расходов по реализации (при ином выбытии) ценных бумаг цена приобретения
ценной бумаги, номинированной в иностранной валюте (включая расходы на ее приобретение), определяется по курсу Центрального банка Российской Федерации, действовавшему на момент принятия указанной ценной бумаги к учету. Текущая переоценка ценных бумаг, номинированных в иностранной валюте, не производится. (абзац введен Федеральным законом от 06.06.2005 N 58-ФЗ)
При реализации акций, полученных акционерами при реорганизации организаций, ценой приобретения таких акций признается их стоимость, определяемая в соответствии с пунктами 4 - 6 статьи 277 настоящей главы. (абзац введен Федеральным законом от 06.06.2005 N 58-ФЗ)
В целях настоящей главы ценные бумаги также признаются реализованными (приобретенными) в случае прекращения обязательств налогоплательщика передать (принять) соответствующие ценные бумаги зачетом встречных однородных требований, в том числе в случае прекращения таких обязательств при осуществлении клиринга в соответствии с законодательством Российской Федерации. (абзац введен Федеральным законом от 25.11.2009 N 281-ФЗ)
3. В целях настоящей главы ценные бумаги признаются обращающимися на организованном рынке ценных бумаг только при одновременном соблюдении следующих условий:
1) если они допущены к обращению хотя бы одним организатором торговли, имеющим на это право в соответствии с национальным законодательством;
2) если информация об их ценах (котировках) публикуется в средствах массовой информации (в том числе электронных) либо может быть представлена организатором торговли или иным уполномоченным лицом любому заинтересованному лицу в течение трех лет после даты совершения операций с ценными бумагами;
3) если по ним в течение последних трех месяцев, предшествующих дате совершения налогоплательщиком сделки с этими ценными бумагами, рассчитывалась рыночная котировка, если это предусмотрено применимым законодательством. (пп. 3 в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
В целях настоящего пункта под применимым законодательством понимается законодательство государства, на территории которого осуществляется обращение ценных бумаг (заключение налогоплательщиком гражданско-правовых сделок, влекущих переход права собственности на ценные бумаги). В случаях невозможности однозначно определить, на территории какого государства заключались сделки с ценными бумагами вне организованного рынка ценных бумаг, включая сделки, заключаемые посредством электронных торговых систем, налогоплательщик вправе самостоятельно в соответствии с принятой им для целей налогообложения учетной политикой выбирать такое государство в зависимости от места нахождения продавца либо покупателя ценных бумаг. (в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
4. Под рыночной котировкой ценной бумаги в целях настоящей главы понимается средневзвешенная цена ценной бумаги по сделкам, совершенным в течение торгового дня через российского организатора торговли на рынке ценных бумаг, включая фондовую биржу, - для ценных бумаг, допущенных к торгам такого организатора торговли на рынке ценных бумаг, такой фондовой биржи, или цена закрытия по ценной бумаге, рассчитываемая иностранной фондовой биржей по сделкам, совершенным в течение торгового дня через такую биржу, - для ценных бумаг, допущенных к торгам такой фондовой биржи. Если по одной и той же ценной бумаге сделки совершались через двух и более организаторов торговли, то налогоплательщик вправе самостоятельно выбрать рыночную котировку, сложившуюся у одного из организаторов торговли. В случае, если средневзвешенная цена организатором торговли не рассчитывается, то в целях настоящей главы за средневзвешенную цену принимается половина суммы максимальной и минимальной цен сделок, совершенных в течение торгового дня через этого организатора торговли. (в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
Под накопленным процентным (купонным) доходом понимается часть процентного (купонного) дохода, выплата которого предусмотрена условиями выпуска такой ценной бумаги, рассчитываемая пропорционально количеству календарных дней, прошедших от даты выпуска ценной бумаги или даты
выплаты предшествующего купонного дохода до даты совершения сделки (даты передачи ценной бумаги). (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
5. Рыночной ценой ценных бумаг, обращающихся на организованном рынке ценных бумаг, для целей налогообложения признается фактическая цена реализации или иного выбытия ценных бумаг, если эта цена находится в интервале между минимальной и максимальной ценами сделок (интервал цен) с указанной ценной бумагой, зарегистрированной организатором торговли на рынке ценных бумаг на дату совершения соответствующей сделки. В случае совершения сделки через организатора торговли под датой совершения сделки следует понимать дату проведения торгов, на которых соответствующая сделка с ценной бумагой была заключена. В случае реализации ценной бумаги вне организованного рынка ценных бумаг датой совершения сделки считается дата определения всех существенных условий передачи ценной бумаги, то есть дата подписания договора. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 06.06.2005 N 58-ФЗ)
Если по одной и той же ценной бумаге сделки на указанную дату совершались через двух и более организаторов торговли на рынке ценных бумаг, то налогоплательщик вправе самостоятельно выбрать организатора торговли, значения интервала цен которого будут использованы налогоплательщиком для целей налогообложения.
При отсутствии информации об интервале цен у организаторов торговли на рынке ценных бумаг на дату совершения сделки налогоплательщик принимает интервал цен при реализации этих ценных бумаг по данным организаторов торговли на рынке ценных бумаг на дату ближайших торгов, состоявшихся до дня совершения соответствующей сделки, если торги по этим ценным бумагам проводились у организатора торговли хотя бы один раз в течение последних трех месяцев. (в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
При соблюдении налогоплательщиком порядка, изложенного выше, фактическая цена реализации или иного выбытия ценных бумаг, находящаяся в соответствующем интервале цен, принимается для целей налогообложения в качестве рыночной цены.
В случае реализации (приобретения) ценных бумаг, обращающихся на организованном рынке ценных бумаг, по цене ниже минимальной (выше максимальной) цены сделок на организованном рынке ценных бумаг при определении финансового результата принимается минимальная (максимальная) цена сделки на организованном рынке ценных бумаг. (абзац введен Федеральным законом от 29.05.2002 N 57-ФЗ, в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
По операциям с инвестиционными паями открытых паевых инвестиционных фондов, обращающимися на организованном рынке ценных бумаг, в том числе в случае их приобретения (погашения) у управляющей компании, осуществляющей доверительное управление имуществом, составляющим данный открытый паевой инвестиционный фонд, фактическая цена сделки принимается для целей налогообложения, если она соответствует расчетной стоимости инвестиционного пая, определенной в порядке, установленном законодательством Российской Федерации об инвестиционных фондах. (абзац введен Федеральным законом от 25.11.2009 N 281-ФЗ)
6. По ценным бумагам, не обращающимся на организованном рынке ценных бумаг, фактическая цена сделки принимается для целей налогообложения, если эта цена находится в интервале между минимальной и максимальной ценами, определенными исходя из расчетной цены ценной бумаги и предельного отклонения цен, если иное не установлено настоящим пунктом.
В целях настоящей статьи предельное отклонение цен ценных бумаг, не обращающихся на организованном рынке ценных бумаг, устанавливается в размере 20 процентов в сторону повышения или понижения от расчетной цены ценной бумаги.
В случае реализации (приобретения) ценных бумаг, не обращающихся на организованном рынке ценных бумаг, по цене ниже минимальной (выше максимальной) цены, определенной исходя из расчетной цены ценной бумаги и предельного отклонения цен, при определении финансового результата для целей налогообложения принимается минимальная (максимальная) цена, определенная исходя из расчетной цены ценной бумаги и предельного отклонения цен.
Порядок определения расчетной цены ценных бумаг, не обращающихся на организованном рынке ценных бумаг, устанавливается в целях настоящей главы федеральным органом исполнительной власти по рынку ценных бумаг по согласованию с Министерством финансов Российской Федерации.
По операциям с инвестиционными паями открытых паевых инвестиционных фондов, не обращающимися на организованном рынке ценных бумаг, в том числе в случае их приобретения (погашения) у управляющей компании, осуществляющей доверительное управление имуществом, составляющим данный открытый паевой инвестиционный фонд, в целях налогообложения принимается фактическая цена сделки, если она соответствует расчетной стоимости инвестиционного пая, определенной в порядке, установленном законодательством Российской Федерации об инвестиционных фондах.
По операциям с инвестиционными паями закрытых и интервальных паевых инвестиционных фондов, не обращающимися на организованном рынке ценных бумаг, в случае их приобретения у управляющей компании, осуществляющей доверительное управление имуществом, составляющим соответствующий паевой инвестиционный фонд, для целей налогообложения принимается фактическая цена сделки, если она соответствует расчетной стоимости инвестиционного пая, определенной в порядке, установленном законодательством Российской Федерации об инвестиционных фондах.
Если в соответствии с законодательством Российской Федерации об инвестиционных фондах выдача инвестиционных паев паевых инвестиционных фондов, ограниченных в обороте, осуществляется не по расчетной стоимости инвестиционного пая, для целей налогообложения принимается фактическая цена сделки, если она соответствует сумме денежных средств, на которую выдается один инвестиционный пай и которая определена в соответствии с правилами доверительного управления паевым инвестиционным фондом без учета предельной границы колебаний. (п. 6 в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
7. Налогоплательщик-акционер, реализующий акции, полученные им при увеличении уставного капитала акционерного общества, определяет доход как разницу между ценой реализации и первоначально оплаченной стоимостью акции, скорректированной с учетом изменения количества акций в результате увеличения уставного капитала.
8. Налоговая база по операциям с ценными бумагами определяется налогоплательщиком отдельно, за исключением налоговой базы по операциям с ценными бумагами, определяемой профессиональными участниками рынка ценных бумаг. При этом налогоплательщики (за исключением профессиональных участников рынка ценных бумаг, осуществляющих дилерскую деятельность) определяют налоговую базу по операциям с ценными бумагами, обращающимися на организованном рынке ценных бумаг, отдельно от налоговой базы по операциям с ценными бумагами, не обращающимися на организованном рынке ценных бумаг.
Профессиональные участники рынка ценных бумаг (включая банки), не осуществляющие дилерскую деятельность, в учетной политике для целей налогообложения должны определить порядок формирования налоговой базы по операциям с ценными бумагами, обращающимися на организованном рынке ценных бумаг, и налоговой базы по операциям с ценными бумагами, не обращающимися на организованном рынке ценных бумаг. (абзац введен Федеральным законом от 29.05.2002 N 57-ФЗ)
При этом налогоплательщик самостоятельно выбирает виды ценных бумаг (обращающихся на организованном рынке ценных бумаг или не обращающихся на организованном рынке ценных бумаг), по операциям с которыми при формировании налоговой базы в доходы и расходы включаются иные доходы и расходы, определенные в соответствии с настоящей главой. (абзац введен Федеральным законом от 29.05.2002 N 57-ФЗ)
9. При реализации или ином выбытии ценных бумаг налогоплательщик самостоятельно в соответствии с принятой в целях налогообложения учетной политикой выбирает один из следующих методов списания на расходы стоимости выбывших ценных бумаг:
1) по стоимости первых по времени приобретений (ФИФО);
2) утратил силу. - Федеральный закон от 25.11.2009 N 281-ФЗ;
3) по стоимости единицы. (п. 9 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
10. Налогоплательщики, получившие убыток (убытки) от операций с ценными бумагами в предыдущем налоговом периоде или в предыдущие налоговые периоды, вправе уменьшить налоговую базу, полученную по операциям с ценными бумагами в отчетном (налоговом) периоде (перенести указанные убытки на будущее) в порядке и на условиях, которые установлены статьей 283 настоящего Кодекса.
При этом убытки от операций с ценными бумагами, не обращающимися на организованном рынке ценных бумаг, полученные в предыдущем налоговом периоде (предыдущих налоговых периодах), могут быть отнесены на уменьшение налоговой базы от операций с такими ценными бумагами, определенной в отчетном (налоговом) периоде. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
При этом убытки от операций с ценными бумагами, обращающимися на организованном рынке ценных бумаг, полученные в предыдущем налоговом периоде (предыдущих налоговых периодах), могут быть отнесены на уменьшение налоговой базы от операций по реализации данной категории ценных бумаг. (абзац введен Федеральным законом от 29.05.2002 N 57-ФЗ)
В течение налогового периода перенос на будущее убытков, понесенных в соответствующем отчетном периоде от операций с ценными бумагами, обращающимися на организованном рынке ценных бумаг, и ценными бумагами, не обращающимися на организованном рынке ценных бумаг, осуществляется раздельно по указанным категориям ценных бумаг соответственно в пределах прибыли, полученной от операций с такими ценными бумагами. (абзац введен Федеральным законом от 29.05.2002 N 57-ФЗ)
Доходы, полученные от операций с ценными бумагами, обращающимися на организованном рынке ценных бумаг, не могут быть уменьшены на расходы либо убытки от операций с ценными бумагами, не обращающимися на организованном рынке ценных бумаг.
Доходы, полученные от операций с ценными бумагами, не обращающимися на организованном рынке ценных бумаг, не могут быть уменьшены на расходы либо убытки от операций с ценными бумагами, обращающимися на организованном рынке ценных бумаг.
Положения второго - шестого абзацев настоящего пункта не распространяются на профессиональных участников рынка ценных бумаг, осуществляющих дилерскую деятельность. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
11. Налогоплательщики (включая банки), осуществляющие дилерскую деятельность на рынке ценных бумаг, при определении налоговой базы и переносе убытка на будущее в порядке и на условиях, которые установлены статьей 283 настоящего Кодекса, формируют налоговую базу и определяют сумму убытка, подлежащего переносу на будущее с учетом всех доходов (расходов) и суммы убытка, которые получены от осуществления предпринимательской деятельности.
В течение налогового периода перенос на будущее убытков, полученных указанными выше налогоплательщиками в соответствующем отчетном периоде текущего налогового периода, может быть осуществлен в пределах суммы прибыли, полученной от осуществления предпринимательской деятельности. (п. 11 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
Статья 281. Особенности определения налоговой базы по операциям с государственными и муниципальными ценными бумагами
При размещении государственных ценных бумаг государств - участников Союзного государства, государственных ценных бумаг субъектов Российской Федерации и муниципальных ценных бумаг (далее - государственные и муниципальные ценные бумаги) процентным доходом признается доход, заявленный (установленный) эмитентом, в виде процентной ставки к номинальной стоимости указанных ценных бумаг,
а по ценным бумагам, по которым не установлена процентная ставка, - доход в виде разницы между номинальной стоимостью ценной бумаги и стоимостью ее первичного размещения, исчисленной как средневзвешенная цена на дату, когда выпуск ценных бумаг в соответствии с установленным порядком признан размещенным. (абзац введен Федеральным законом от 29.05.2002 N 57-ФЗ, в ред. Федерального закона от 05.04.2010 N 41-ФЗ)
При налогообложении сделок по реализации или иного выбытия ценных бумаг цена эмиссионных государственных и муниципальных ценных бумаг учитывается без процентного (купонного) дохода, который облагается по ставке иной, чем предусмотрена пунктом 1 статьи 284 настоящего Кодекса, приходящегося на время владения налогоплательщиком этими ценными бумагами, выплата которого предусмотрена условиями выпуска такой ценной бумаги. (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
Налогообложение процентов, начисленных за время нахождения государственной и муниципальной ценной бумаги на балансе налогоплательщика, осуществляется в порядке и на условиях, которые установлены настоящей главой. По государственным и муниципальным ценным бумагам, при обращении которых в цену сделки включается часть накопленного купонного дохода, выручка уменьшается на доход в размере накопленного купонного дохода, причитающегося за время владения налогоплательщиком указанной ценной бумагой.
Налогообложение операций РЕПО, дата исполнения первой части которых наступила в 2009 году, а дата исполнения второй части наступает в 2010 году, осуществляется в соответствии с положениями главы 25 Налогового кодекса РФ, действовавшими в 2009 году (пункт 1 статьи 13 Федерального закона от 25.11.2009 N 281-ФЗ).
Статья 282. Особенности определения налоговой базы по операциям РЕПО с ценными бумагами
(в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
1. Операцией РЕПО признается договор, отвечающий требованиям, предъявляемым к договорам репо Федеральным законом "О рынке ценных бумаг". При этом первой и второй частями РЕПО признаются первая и вторая части договора репо соответственно. Покупателем по первой части РЕПО и продавцом по первой части РЕПО признаются покупатель по договору репо и продавец по договору репо соответственно. В целях настоящей статьи обязательства по второй части РЕПО должны возникать при условии исполнения первой части РЕПО.
Если условиями операции РЕПО предусматривается право продавца по первой части РЕПО до даты исполнения второй части РЕПО передавать покупателю по первой части РЕПО в обмен на ценные бумаги, переданные по первой части РЕПО, или на ценные бумаги, в которые они конвертированы, иные ценные бумаги и (или) предусматривается право покупателя по первой части РЕПО потребовать от продавца по первой части РЕПО такой передачи, то первоначальные условия первой части РЕПО для целей налогообложения при такой передаче не меняются.
В целях настоящей статьи исполнение второй части РЕПО, в том числе для операции РЕПО, исполнение второй части которой обусловлено моментом востребования, должно быть осуществлено не позднее одного года после наступления срока исполнения первой части РЕПО, установленного договором.
Правила настоящей статьи применяются к операциям РЕПО налогоплательщика, совершенным за его счет комиссионерами, поверенными, агентами, доверительными управляющими (в том числе организатора торговли на рынке ценных бумаг и на торгах фондовой биржи) на основании соответствующих гражданско-правовых договоров.
В целях настоящей статьи датами исполнения первой или второй части РЕПО считаются предусмотренные договором репо сроки исполнения участниками операции РЕПО своих обязательств по соответствующей части РЕПО. В случае исполнения обязательств по поставке ценных бумаг и по их оплате по первой или второй части РЕПО в разные даты датой первой и датой второй частей РЕПО соответственно признается наиболее поздняя из дат исполнения обязательств по оплате или поставке
ценных бумаг.
В случае, если дата исполнения первой или второй части РЕПО, определенная договором, приходится на выходной и (или) нерабочий праздничный день в соответствии с законодательством Российской Федерации, датой исполнения первой или второй части РЕПО признается следующий за ним рабочий день. При этом применяется фактическая цена реализации (приобретения) ценной бумаги как по первой части РЕПО, так и по второй части РЕПО независимо от рыночной (расчетной) стоимости таких ценных бумаг. Такая цена реализации (приобретения) по обеим частям РЕПО исчисляется с учетом накопленного процентного (купонного) дохода на дату фактического исполнения каждой части РЕПО.
Дата исполнения обязательств по второй части РЕПО может быть изменена как в сторону сокращения срока РЕПО, так и в сторону его увеличения. Операции, по которым дата исполнения второй части РЕПО определена моментом востребования, признаются операциями РЕПО, если договором репо установлен порядок определения цены второй части РЕПО и если вторая часть РЕПО исполнена в течение одного года с даты исполнения сторонами обязательств по первой части РЕПО.
Для операций РЕПО, совершаемых через организатора торговли на рынке ценных бумаг (фондовую биржу) либо с исполнением через клиринговую организацию, любое изменение даты исполнения второй части РЕПО, осуществляемое в соответствии с правилами организатора торговли на рынке ценных бумаг (фондовой биржи) или клиринговой организации, в целях настоящей статьи признается изменением срока РЕПО.
В целях настоящей статьи ставка РЕПО определяется при заключении операции РЕПО и может быть фиксированной или расчетной. Ставка РЕПО должна позволять определить величину процентов на конец отчетного (налогового) периода и может быть изменена по соглашению сторон договора репо.
В случаях, если на дату исполнения второй части РЕПО обязательство по реализации (приобретению) ценных бумаг по второй части РЕПО полностью или частично не исполнено (далее в настоящей главе - ненадлежащее исполнение второй части РЕПО), но при этом осуществлена процедура урегулирования взаимных требований в соответствии с требованиями, предусмотренными пунктом 6 настоящей статьи, применяются положения, установленные пунктом 6 настоящей статьи.
В иных случаях ненадлежащего исполнения второй части РЕПО участники операции РЕПО признают реализацию (приобретение) ценных бумаг, которые не переданы по второй части РЕПО, с учетом положений, установленных статьей 280 настоящего Кодекса. Доходы от реализации ценных бумаг по первой части РЕПО определяются продавцом по первой части РЕПО на дату исполнения второй части РЕПО, если процедура урегулирования взаимных требований не предусмотрена договором репо, или на последний день истечения срока, предусмотренного договором репо для проведения сторонами процедуры урегулирования взаимных требований, если процедура урегулирования не осуществлена надлежащим образом, или на дату досрочного расторжения договора репо по соглашению сторон. При этом доходы определяются исходя из рыночных цен, действовавших на дату перехода права собственности на ценные бумаги при совершении первой части РЕПО, а в случае, если в обмен на ценные бумаги, переданные по первой части РЕПО, или на ценные бумаги, в которые они конвертированы, покупателю по первой части РЕПО были переданы иные ценные бумаги, - на дату их передачи покупателю по первой части РЕПО.
Расходы на приобретение ценных бумаг, не переданных по второй части РЕПО, признаются покупателем по первой части РЕПО согласно подпункту 7 пункта 7 статьи 272 настоящего Кодекса на дату исполнения второй части РЕПО, если процедура урегулирования взаимных требований не предусмотрена договором репо, или на последний день истечения срока, предусмотренного договором репо для проведения сторонами договора репо процедуры урегулирования взаимных требований, если процедура урегулирования взаимных требований не осуществлена надлежащим образом, или на дату досрочного расторжения операции РЕПО по соглашению сторон и определяются исходя из рыночных цен, действовавших на дату перехода права собственности на ценные бумаги при совершении первой части РЕПО, а в случае, если в обмен на ценные бумаги, переданные по первой части РЕПО, или ценные бумаги, в которые они конвертированы, покупателю по первой части РЕПО были переданы иные ценные бумаги, - на дату их передачи покупателю по первой части РЕПО.
При реализации ценных бумаг по первой части РЕПО и по второй части РЕПО финансовый результат для целей налогообложения в соответствии со статьей 280 настоящего Кодекса не определяется. Расходы
на приобретение ценных бумаг, сформированные в налоговом учете до даты исполнения первой части РЕПО, учитываются при реализации (выбытии) ценных бумаг в соответствии со статьями 280, 302 и 303 настоящего Кодекса. При этом налогоплательщик самостоятельно в соответствии с принятой им в целях налогообложения учетной политикой определяет порядок учета выбывающих (возвращающихся) по операции РЕПО ценных бумаг.
При исполнении (прекращении) обязательств по первой и (или) по второй частям РЕПО зачетом встречных однородных требований (за исключением зачета однородных требований по первой и второй частям в рамках одной операции РЕПО) порядок налогообложения, установленный настоящей статьей, не изменяется. Однородными признаются требования по передаче имеющих одинаковый объем прав ценных бумаг одного эмитента, одного вида, одной категории (типа) или одного паевого инвестиционного фонда (для инвестиционных паев инвестиционных фондов) или требования по уплате денежных средств в той же валюте.
В случае, если в период между датами исполнения первой и второй частей РЕПО осуществлены конвертация ценных бумаг, являющихся объектом операции РЕПО, в том числе в связи с их дроблением, или консолидацией, или изменением их номинальной стоимости, либо аннулирование индивидуального номера (кода) дополнительного выпуска таких ценных бумаг, либо изменение индивидуального государственного регистрационного номера выпуска (индивидуального номера (кода) дополнительного выпуска), индивидуального идентификационного номера (индивидуального номера (кода) дополнительного выпуска) таких ценных бумаг, то такие действия не изменяют порядок налогообложения по данной операции РЕПО. (п. 1 в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
2. По операции РЕПО выплаты по ценным бумагам, право на получение которых возникло у покупателя по первой части РЕПО в период между датами исполнения первой и второй частей РЕПО, могут приниматься в уменьшение суммы денежных средств, подлежащих уплате продавцом по первой части РЕПО при последующем приобретении ценных бумаг по второй части РЕПО, либо перечисляться покупателем по первой части РЕПО продавцу по первой части РЕПО в соответствии с договором репо. В указанных случаях такие выплаты не признаются доходами покупателя по первой части РЕПО и включаются в доходы продавца по первой части РЕПО в порядке, установленном настоящей главой.
Процентный (купонный) доход по ценным бумагам, являющимся объектом операции РЕПО, учитывается при определении налоговой базы продавца по первой части РЕПО в порядке, установленном статьями 271, 273 и 328 настоящего Кодекса, и не учитывается при определении налоговой базы по процентному (купонному) доходу по ценным бумагам, являющимся объектом операции РЕПО, у покупателя по первой части РЕПО с учетом особенностей, установленных абзацем первым настоящего пункта.
Налогообложение доходов, определяемых в соответствии с настоящим пунктом, осуществляется по налоговым ставкам, установленным статьей 284 настоящего Кодекса. При этом указанные налоговые ставки применяются в зависимости от вида ценных бумаг (долгового обязательства), если иное не предусмотрено настоящей статьей.
В отношении доходов в виде дивидендов, выплачиваемых покупателю по первой части РЕПО, эмитент выступает налоговым агентом в порядке, установленном настоящей главой.
В случае, если операция РЕПО совершена между иностранной организацией (продавец по первой части РЕПО) и российской организацией (покупатель по первой части РЕПО) и в период между датами исполнения первой и второй частей РЕПО по акциям (депозитарным распискам, дающим право на получение дивидендов), являющимся объектом операции РЕПО, выплачены дивиденды, российская организация признается налоговым агентом в отношении доходов в виде дивидендов, по которым у источника выплаты дивидендов налоговым агентом не был удержан налог или налог был удержан в сумме меньшей, чем сумма налога, исчисленная с доходов в виде дивидендов для указанной иностранной организации.
В случае, если покупателем по первой части РЕПО является Центральный банк Российской Федерации или управляющая компания паевого инвестиционного фонда, действующая в интересах этого фонда, обязанность по уплате налога на дивиденды возлагается на продавца по первой части РЕПО, который признается получателем такого дохода в соответствии с настоящим пунктом, за исключением
случаев, когда налог был удержан эмитентом.
Налогообложение доходов, определенных настоящим пунктом, осуществляется по налоговым ставкам, установленным статьей 284 настоящего Кодекса для соответствующих категорий налогоплательщиков.
Положения настоящего пункта не распространяются на продавца по первой части РЕПО в случае, если проданные ценные бумаги получены им по другой операции РЕПО или операции займа ценными бумагами. (п. 2 в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
3. В целях настоящего Кодекса для продавца по первой части РЕПО разница между ценой приобретения по второй части РЕПО и ценой реализации по первой части РЕПО признается:
1) расходами по выплате процентов по привлеченным средствам, которые включаются в состав расходов в порядке, предусмотренном статьями 265, 269 и 272 настоящего Кодекса, - если такая разница положительная;
2) доходами в виде процентов по займу, предоставленному ценными бумагами, которые включаются в состав доходов в соответствии со статьями 250 и 271 настоящего Кодекса (для банков - в соответствии со статьей 290 настоящего Кодекса), - если такая разница отрицательная.
4. В целях настоящего Кодекса для покупателя по первой части РЕПО разница между ценой реализации по второй части РЕПО и ценой приобретения по первой части РЕПО признается:
1) доходами в виде процентов по размещенным средствам, которые включаются в состав доходов в соответствии со статьями 250 и 271 настоящего Кодекса (для банков - в соответствии со статьей 290 настоящего Кодекса), - если такая разница положительная. Такие доходы, полученные иностранной организацией, которые не связаны с ее предпринимательской деятельностью на территории Российской Федерации, относятся к доходам иностранной организации от источников в Российской Федерации и подлежат обложению налогом, удерживаемым у источника выплаты доходов на основании подпункта 3 пункта 1 статьи 309 настоящего Кодекса на дату исполнения второй части РЕПО; (пп. 1 в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
2) расходами в виде процентов по займу, полученному ценными бумагами, которые включаются в состав расходов в соответствии со статьями 265, 269 и 272 настоящего Кодекса, - если такая разница отрицательная.
5. В целях настоящей статьи датой признания доходов (расходов) по операции РЕПО является дата исполнения (прекращения) обязательств участников по второй части РЕПО с учетом особенностей, установленных пунктами 3 и 4 настоящей статьи.
Расходы, связанные с заключением и исполнением операций РЕПО, относятся к внереализационным расходам и учитываются в соответствии со статьями 265, 272 и 273 настоящего Кодекса. (абзац введен Федеральным законом от 25.11.2009 N 281-ФЗ)
6. В случае ненадлежащего исполнения второй части РЕПО и при исполнении установленной в договоре репо процедуры урегулирования взаимных требований, отвечающей требованиям абзаца четвертого настоящего пункта, налоговая база по операции РЕПО определяется в следующем порядке: (в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
продавец по первой части РЕПО признает в целях налогообложения исполнение второй части РЕПО и одновременно реализацию ценных бумаг, не выкупленных по второй части РЕПО, по рыночной цене ценной бумаги, являющейся объектом операции РЕПО, а при отсутствии рыночной цены - по расчетной цене ценной бумаги, определяемой в соответствии с пунктом 5 или 6 статьи 280 настоящего Кодекса на дату исполнения обязательств по второй части РЕПО в согласованном участниками операции РЕПО размере. При признании доходов (расходов) от реализации ценных бумаг в целях налогообложения применяются положения, установленные статьей 280 настоящего Кодекса; (в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
покупатель по первой части РЕПО признает в целях налогообложения исполнение второй части РЕПО и одновременно приобретение ценных бумаг, не проданных по второй части РЕПО, по рыночной цене ценной бумаги, являющейся объектом операции РЕПО, а при отсутствии рыночной цены - по расчетной цене ценной бумаги, которые определяются в соответствии с пунктом 5 или 6 статьи 280 настоящего Кодекса на дату исполнения обязательств по второй части РЕПО в согласованном участниками операции РЕПО размере. (в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
Процедура урегулирования взаимных требований при ненадлежащем исполнении второй части РЕПО должна предусматривать обязанность сторон завершить взаиморасчеты по договору репо в течение 30 календарных дней с даты исполнения второй части РЕПО. (в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
Указанная процедура может также предусматривать право покупателя (продавца) по первой части РЕПО осуществить реализацию (приобретение) в течение указанного срока ценных бумаг, не переданных по второй части РЕПО, с зачетом фактической выручки от реализации (фактических расходов на приобретение) с неисполненными денежными обязательствами по операции РЕПО и (или) предусматривать право покупателя (продавца) по первой части РЕПО отказаться от передачи (принятия) ценных бумаг, не переданных по второй части РЕПО, с зачетом их рыночной стоимости с неисполненными денежными обязательствами по операции РЕПО. При осуществлении такого зачета рыночная (расчетная) стоимость ценных бумаг определяется на дату реализации (приобретения) ценных бумаг или дату отказа от передачи (принятия) ценных бумаг по второй части РЕПО. (абзац введен Федеральным законом от 25.11.2009 N 281-ФЗ)
При этом стороны договора репо обязаны провести взаиморасчеты по суммам остаточных обязательств, исчисляемым как разница между неисполненными денежными обязательствами по второй части РЕПО и рыночной ценой ценных бумаг, не переданных по второй части РЕПО, а при отсутствии рыночной цены - по расчетной цене ценных бумаг, определяемой в соответствии с пунктом 5 или пунктом 6 статьи 280 настоящего Кодекса на дату приобретения (реализации), либо между неисполненными денежными обязательствами по второй части РЕПО и фактической выручкой от реализации (фактическими расходами на приобретение) ценных бумаг, не переданных по второй части РЕПО. Не признаются доходами (расходами) продавца (покупателя) по первой части РЕПО суммы денежных средств, перечисляемые по результатам исполнения процедуры урегулирования взаимных требований в виде остаточных обязательств. (абзац введен Федеральным законом от 25.11.2009 N 281-ФЗ)
В случае, если в результате урегулирования взаимных требований осуществляется возврат ценных бумаг, являющихся объектом операции РЕПО, покупателем по первой части РЕПО продавцу по первой части РЕПО, признание реализации ценных бумаг продавцом по первой части РЕПО и приобретения ценных бумаг покупателем по первой части РЕПО в порядке, предусмотренном настоящим пунктом, не осуществляется. (абзац введен Федеральным законом от 25.11.2009 N 281-ФЗ)
7. В случае, если в период между датами исполнения первой и второй частей РЕПО у покупателя по первой части РЕПО возникает обязанность передать продавцу по первой части РЕПО выплаты (купонная выплата, частичное погашение номинальной стоимости ценных бумаг) по ценным бумагам, являющимся объектом операции РЕПО, и если договором репо предусмотрено уменьшение на суммы соответствующих выплат обязательств продавца по первой части РЕПО по уплате денежных средств при последующем приобретении ценных бумаг по второй части РЕПО (цены реализации (приобретения) по второй части РЕПО) вместо осуществления таких выплат, суммы, подлежащие выплате, включаются в цену реализации (приобретения) по второй части РЕПО при расчете доходов (расходов) в порядке, определенном пунктами 3 и 4 настоящей статьи.
В случае, если в соответствии с договором репо такие выплаты не учитываются при определении обязательств по второй части РЕПО, суммы таких выплат не включаются в цену реализации (приобретения) по второй части РЕПО при расчете доходов (расходов), определяемых в соответствии с пунктами 3 и 4 настоящей статьи. (п. 7 в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
8. В случае, если договором репо предусмотрено осуществление в период между датами исполнения первой и второй частей РЕПО расчетов (перечисление денежных средств и (или) передача ценных бумаг) между участниками операции РЕПО в случае изменения цены ценных бумаг, являющихся объектом операции РЕПО, или в иных случаях, предусмотренных указанным договором, и этим договором предусмотрено при осуществлении расчетов уменьшение обязательств продавца по первой части РЕПО по уплате денежных средств на суммы перечислений при последующем приобретении ценных бумаг по второй части РЕПО, суммы таких перечислений включаются в цену реализации (приобретения) по второй части РЕПО при расчете доходов (расходов), определяемых в соответствии с пунктами 3 и 4 настоящей статьи.
В случае, если такое получение (передача) денежных средств и (или) ценных бумаг не учитывается при определении обязательств по второй части РЕПО, суммы таких перечислений не включаются в цену реализации (приобретения) по второй части РЕПО при расчете доходов (расходов), определяемых в соответствии с пунктами 3 и 4 настоящей статьи. (п. 8 в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
9. В целях настоящей статьи под открытием короткой позиции по ценной бумаге (далее в настоящей статье - короткая позиция) понимается реализация (выбытие) ценной бумаги при наличии обязательств налогоплательщика по возврату ценной бумаги, полученной по первой части РЕПО или договору займа. Короткая позиция открывается при условии отсутствия у налогоплательщика ценных бумаг того же выпуска (дополнительного выпуска), инвестиционных паев того же паевого инвестиционного фонда, по которым в налоговом учете сформирована, но не признана в качестве расходов стоимость приобретения, определяемая в соответствии со статьей 280 настоящего Кодекса.
Открытием короткой позиции не являются:
реализация ценной бумаги по первой (второй) части РЕПО;
передача ценной бумаги заемщику (возврат заимодавцу) по договору займа ценными бумагами;
передача ценной бумаги на возвратной основе в соответствии с условиями, определенными пунктом 8 настоящей статьи;
конвертация ценных бумаг, являющихся объектом операции РЕПО, в том числе в связи с их дроблением или консолидацией или изменением их номинальной стоимости, либо аннулирование индивидуального номера (кода) дополнительного выпуска таких ценных бумаг, либо изменение индивидуального государственного регистрационного номера выпуска (индивидуального номера (кода) дополнительного выпуска), индивидуального идентификационного номера (индивидуального номера (кода) дополнительного выпуска) таких ценных бумаг;
погашение депозитарной расписки при получении представляемых ценных бумаг;
иное выбытие ценной бумаги, доход по которому не включается в налоговую базу.
Короткая позиция открывается в количестве ценных бумаг, не превышающем количества ценных бумаг, полученных налогоплательщиком по первой части РЕПО и (или) договорам займа в качестве заемщика.
Датой открытия короткой позиции является дата перехода права собственности на ценные бумаги от продавца, осуществляющего открытие короткой позиции, к покупателю по сделке по реализации (выбытию) ценной бумаги.
Закрытие короткой позиции осуществляется путем приобретения (получения в собственность по иным основаниям, за исключением получения в собственность по операции РЕПО, договору займа, получения на возвратной основе в соответствии с условиями, определенными пунктом 8 настоящей статьи) ценных бумаг того же выпуска (дополнительного выпуска), инвестиционных паев того же паевого инвестиционного фонда, по которым открыта короткая позиция.
В случае, если в течение одного дня одновременно осуществлялись сделки по приобретению и реализации (выбытию) ценных бумаг, закрытие короткой позиции происходит по итогам этого дня только в случае превышения количества приобретенных ценных бумаг над количеством реализованных ценных
бумаг. Налогоплательщик вправе в принятой им учетной политике в целях налогообложения предусмотреть закрытие короткой позиции в течение одного дня с учетом последовательности сделок по приобретению и реализации (выбытию) ценных бумаг.
Под датой закрытия короткой позиции понимается дата перехода к налогоплательщику права собственности на ценные бумаги, получение которых приводит к закрытию короткой позиции, в порядке, предусмотренном настоящим пунктом.
Под переквалификацией операции РЕПО для целей применения настоящего пункта понимается возникновение у участников операции РЕПО обязанности учитывать расходы по приобретению (доходы от реализации) ценных бумаг по первой части РЕПО с учетом положений, установленных статьей 280 настоящего Кодекса.
Последовательность закрытия коротких позиций по ценным бумагам одного выпуска (дополнительного выпуска), инвестиционных паев того же паевого инвестиционного фонда определяется налогоплательщиком самостоятельно в соответствии с принятой им учетной политикой в целях налогообложения одним из следующих методов:
в первую очередь осуществляется закрытие короткой позиции, которая была открыта первой;
закрытие короткой позиции осуществляется налогоплательщиком по стоимости ценных бумаг по конкретной открытой короткой позиции.
Доходы (расходы) налогоплательщика при реализации (приобретении) или выбытии ценной бумаги при открытии (закрытии) короткой позиции определяются в соответствии со статьями 280, 302, 303, 305, 326 и 329 настоящего Кодекса (в части доходов от поставки базисного актива и расходов в виде стоимости базисного актива) с учетом особенностей, установленных настоящей статьей в отношении процентного (купонного) дохода, и учитываются при определении налоговой базы на дату закрытия короткой позиции по этой ценной бумаге.
В случае открытия короткой позиции по ценным бумагам, по которым предусмотрено начисление процентного (купонного) дохода, налогоплательщик, открывший такую короткую позицию, производит начисление процентного расхода, определяемого как разница между суммой накопленного процентного (купонного) дохода на дату закрытия короткой позиции (включая суммы процентного (купонного) дохода, которые были выплачены эмитентом в период между датой открытия и датой закрытия короткой позиции) и суммой накопленного процентного (купонного) дохода на дату открытия короткой позиции. Начисление процентного (купонного) дохода осуществляется за время открытия короткой позиции с признанием сумм накопленного расхода на дату закрытия этой короткой позиции или на последнее число отчетного (налогового) периода, если в отчетном (налоговом) периоде не произошло закрытия короткой позиции. В случае, если налогообложение процентного (купонного) дохода осуществляется по налоговым ставкам, предусмотренным пунктом 4 статьи 284 настоящего Кодекса, указанные выше суммы начисленного процентного (купонного) дохода относятся на уменьшение суммы процентного (купонного) дохода, облагаемой по соответствующей налоговой ставке.
В случае, если в период между датой открытия и датой закрытия короткой позиции осуществлялось частичное погашение номинальной стоимости ценной бумаги, при закрытии короткой позиции в состав расходов по приобретению ценной бумаги включается сумма, выплаченная (подлежащая выплате или относящаяся на уменьшение суммы денежных средств, подлежащих уплате продавцом по первой части РЕПО при последующем приобретении ценных бумаг по второй части РЕПО) продавцу по первой части РЕПО (заимодавцу по займу ценными бумагами) в пределах суммы частичного погашения номинальной стоимости ценных бумаг по условиям выпуска.
Аналитический учет коротких позиций в целях налогообложения ведется налогоплательщиком по каждой открытой короткой позиции. (п. 9 в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
10. Утратил силу. - Федеральный закон от 25.11.2009 N 281-ФЗ.
Статья 282.1. Особенности налогообложения при осуществлении операций займа ценными бумагами
(введена Федеральным законом от 25.11.2009 N 281-ФЗ)
1. Передача ценных бумаг в заем осуществляется на основании договора займа, заключенного в соответствии с законодательством Российской Федерации или законодательством иностранных государств, удовлетворяющего условиям, определенным настоящим пунктом (далее также - договор займа).
Правила настоящей статьи применяются к операциям займа ценными бумагами налогоплательщика, совершенным за его счет комиссионерами, поверенными, агентами, доверительными управляющими на основании соответствующих гражданско-правовых договоров.
В целях настоящей главы договор займа, выданного (полученного) ценными бумагами, должен предусматривать выплату процентов в денежной форме.
Ставка процента или порядок ее определения устанавливаются условиями договора займа. Для целей определения процентов по договору займа стоимость ценных бумаг, переданных по договору займа, принимается равной рыночной цене соответствующих ценных бумаг на дату заключения договора, а при отсутствии рыночной цены - расчетной цене. При этом рыночная цена и расчетная цена ценных бумаг определяются в соответствии с пунктами 5 и 6 статьи 280 настоящего Кодекса соответственно.
В случаях, предусмотренных договором займа, стоимость ценных бумаг, переданных комиссионером, поверенным, агентом клиенту по договору займа, также может определяться по правилам оценки обеспечения клиента по предоставленным займам, установленным федеральным органом исполнительной власти по рынку ценных бумаг. При этом стоимость ценных бумаг определяется исходя из последней цены ценной бумаги, рассчитанной по указанным правилам в торговый день, определенный в соответствии с документами фондовой биржи.
Датой начала займа является дата перехода права собственности на ценные бумаги при их передаче кредитором заемщику, датой окончания займа является дата перехода права собственности на ценные бумаги при их передаче заемщиком кредитору.
В целях настоящей главы срок договора займа, выданного (полученного) ценными бумагами, не должен превышать один год.
2. В случае, если договором займа не установлен срок возврата ценных бумаг или указанный срок определен моментом востребования (договор займа с открытой датой) и в течение года с даты начала займа ценные бумаги не были возвращены заемщиком кредитору, по истечении одного года с даты начала займа для целей налогообложения признаются:
у кредитора - доходы от реализации ценных бумаг, переданных по договору займа, которые рассчитываются исходя из рыночной цены (расчетной цены) ценных бумаг, определяемой в соответствии со статьей 280 настоящего Кодекса, на дату начала займа. Расходы кредитора в этом случае определяются в порядке, установленном пунктом 2 статьи 280 настоящего Кодекса;
у заемщика - внереализационные доходы в сумме, исчисленной исходя из рыночной цены (расчетной цены) ценных бумаг, определяемой в соответствии со статьей 280 настоящего Кодекса, на дату начала займа. При последующей реализации ценных бумаг, полученных по договору займа, расходы на их приобретение признаются равными сумме дохода, включенного в налоговую базу в соответствии со статьей 250 настоящего Кодекса.
Положения настоящего пункта применяются также в следующих случаях:
если договором займа был определен срок возврата займа, но по истечении одного года с даты начала займа ценные бумаги не были возвращены заемщиком кредитору;
если обязательство по возврату ценных бумаг было прекращено выплатой кредитору денежных средств или передачей иного отличного от ценных бумаг имущества.
3. В случае неисполнения или исполнения не в полном объеме обязательств по возврату ценных бумаг по операциям займа ценными бумагами применяется порядок налогообложения, установленный
пунктом 1 статьи 282 настоящего Кодекса для операции РЕПО, в отношении которой было допущено ненадлежащее исполнение и не была проведена процедура урегулирования взаимных требований.
4. При передаче ценных бумаг в заем и при возврате ценных бумаг из займа финансовый результат для целей налогообложения в соответствии со статьей 280 настоящего Кодекса кредитором не определяется, за исключением случаев, установленных настоящей статьей. При этом расходы на приобретение ценных бумаг, переданных по договору займа, учитываются кредитором при дальнейшей (после возврата займа) реализации (выбытии) указанных ценных бумаг с учетом положений статьи 280 настоящего Кодекса.
5. По договору займа выплаты по ценным бумагам, право на получение которых возникло в период действия договора займа, не признаются доходами заемщика и включаются в доходы кредитора.
Процентный (купонный) доход учитывается при расчете налоговой базы кредитора в порядке, установленном статьями 250, 271, 273 и 328 настоящего Кодекса, и не учитывается при определении налоговой базы заемщика по процентному (купонному) доходу по ценным бумагам, являющимся объектом займа.
Налогообложение доходов, определенных настоящим пунктом, осуществляется по налоговым ставкам, установленным статьей 284 настоящего Кодекса. При этом указанные налоговые ставки применяются в зависимости от вида ценных бумаг (долгового обязательства).
Положения настоящего пункта не распространяются на кредитора в случае, если ценные бумаги получены по другому договору займа и (или) первой части операции РЕПО.
6. В случае, если договор займа заключен между иностранной организацией (кредитор) и российской организацией (заемщик) и в период действия договора займа по ценным бумагам выплачен процентный (дисконтный) доход либо по акциям (депозитарным распискам, дающим право на получение дивидендов), являющимся предметом займа, выплачены дивиденды, российская организация признается налоговым агентом в отношении доходов в виде дивидендов или процентного (дисконтного) дохода, по которым у источника их выплаты налоговым агентом не был удержан налог или налог был удержан в сумме меньшей, чем сумма налога, исчисленная для указанной иностранной организации.
7. Проценты, подлежащие получению кредитором по договору займа, признаются внереализационным доходом кредитора, учитываемым в соответствии со статьями 250, 271 и 290 настоящего Кодекса.
Проценты, подлежащие уплате заемщиком по договору займа, признаются внереализационным расходом, учитываемым при определении налоговой базы с учетом статей 265, 269 и 272 настоящего Кодекса.
8. При реализации (выбытии) ценных бумаг, полученных по договору займа, применяются положения пункта 9 статьи 282 настоящего Кодекса.
9. В случае, если между датами начала и окончания займа осуществлены конвертация ценных бумаг, являющихся объектом займа, в том числе в связи с их дроблением, или консолидацией, или изменением их номинальной стоимости, либо аннулирование индивидуального номера (кода) дополнительного выпуска таких ценных бумаг, либо изменение индивидуального государственного регистрационного номера выпуска (индивидуального номера (кода) дополнительного выпуска), индивидуального идентификационного номера (индивидуального номера (кода) дополнительного выпуска) таких ценных бумаг, такие действия не изменяют порядок налогообложения, установленный настоящей статьей.
10. Налогоплательщики ведут обособленный налоговый учет по ценным бумагам, переданным (полученным) в рамках займов ценными бумагами. Аналитический учет по займам ценными бумагами ведется по каждому предоставленному (полученному) займу.
11. Обязательства (требования) по возврату займа ценными бумагами, предметом которого выступают ценные бумаги, номинированные в иностранной валюте, возникающие у заемщика (заимодавца), не подлежат переоценке в связи с изменением официальных курсов иностранных валют к
рублю Российской Федерации, установленных Центральным банком Российской Федерации.
Статья 283. Перенос убытков на будущее
1. Налогоплательщики, понесшие убыток (убытки), исчисленный в соответствии с настоящей главой, в предыдущем налоговом периоде или в предыдущих налоговых периодах, вправе уменьшить налоговую базу текущего налогового периода на всю сумму полученного ими убытка или на часть этой суммы (перенести убыток на будущее). При этом определение налоговой базы текущего налогового периода производится с учетом особенностей, предусмотренных настоящей статьей, статьями 264.1, 268.1, 275.1, 278.1, 278.2, 280 и 304 настоящего Кодекса.
КонсультантПлюс: примечание. Федеральным законом от 30.11.2016 N 401-ФЗ в абзац второй пункта 1 статьи 283 внесены
изменения, данные изменения применяются в отношении убытков, полученных налогоплательщиками за налоговые периоды, начинающиеся с 1 января 2007 года. См. текст абзаца второго с учетом указанных изменений.
Положение настоящего пункта не распространяется на убытки, полученные налогоплательщиком в период налогообложения его доходов по ставке 0 процентов.
Положение настоящего пункта также не распространяется на убытки от участия в инвестиционном товариществе, полученные в налоговом периоде, в котором налогоплательщик присоединился к ранее заключенному другими участниками договору инвестиционного товарищества, в том числе в результате уступки прав и обязанностей по договору иным лицом. (п. 1 в ред. Федерального закона от 28.11.2011 N 336-ФЗ)
1.1. Перенос на будущее убытков, полученных налогоплательщиком от операций в рамках инвестиционного товарищества, осуществляется с учетом положений пункта 4 статьи 278.2 настоящего Кодекса. (п. 1.1 введен Федеральным законом от 28.11.2011 N 336-ФЗ)
КонсультантПлюс: примечание. Федеральным законом от 30.11.2016 N 401-ФЗ пункт 2 статьи 283 изложен в новой редакции, данные
изменения применяются в отношении убытков, полученных налогоплательщиками за налоговые периоды, начинающиеся с 1 января 2007 года. См. текст пункта 2 в редакции указанного Закона.
2. Налогоплательщик вправе осуществлять перенос убытка на будущее в течение десяти лет, следующих за тем налоговым периодом, в котором получен этот убыток.
Налогоплательщик вправе перенести на текущий налоговый период сумму полученного в предыдущем налоговом периоде убытка. (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
В аналогичном порядке убыток, не перенесенный на ближайший следующий год, может быть перенесен целиком или частично на следующий год из последующих девяти лет с учетом положений абзаца второго настоящего пункта.
КонсультантПлюс: примечание. Упомянутое в нижеследующем абзаце ограничение, которое было установлено абзацем вторым
настоящего пункта, отменено с 1 января 2007 года Федеральным законом от 06.06.2005 N 58-ФЗ.
Ограничение, установленное абзацем вторым настоящего пункта, не применяется в отношении налогоплательщиков - организаций, имеющих статус резидента промышленно-производственной особой экономической зоны или туристско-рекреационной особой экономической зоны. (абзац введен Федеральным законом от 22.07.2005 N 117-ФЗ, в ред. Федерального закона от 03.06.2006 N 75-ФЗ)
КонсультантПлюс: примечание.
Федеральным законом от 30.11.2016 N 401-ФЗ статья 283 дополнена пунктом 2.1, данный пункт применяется в отношении убытков, полученных налогоплательщиками за налоговые периоды, начинающиеся с 1 января 2007 года.
3. Если налогоплательщик понес убытки более чем в одном налоговом периоде, перенос таких убытков на будущее производится в той очередности, в которой они понесены.
4. Налогоплательщик обязан хранить документы, подтверждающие объем понесенного убытка в течение всего срока, когда он уменьшает налоговую базу текущего налогового периода на суммы ранее полученных убытков.
5. В случае прекращения налогоплательщиком деятельности по причине реорганизации налогоплательщик-правопреемник вправе уменьшать налоговую базу в порядке и на условиях, которые предусмотрены настоящей статьей, на сумму убытков, полученных реорганизуемыми организациями до момента реорганизации.
КонсультантПлюс: примечание. Федеральным законом от 30.11.2016 N 401-ФЗ в пункт 6 статьи 283 внесены изменения, данные
изменения применяются в отношении убытков, полученных налогоплательщиками за налоговые периоды, начинающиеся с 1 января 2007 года. См. текст пункта 6 с учетом указанных изменений.
6. В случае, если консолидированная группа налогоплательщиков понесла убыток (убытки) в предыдущем налоговом периоде или предыдущих налоговых периодах, ответственный участник такой группы вправе уменьшить консолидированную налоговую базу текущего налогового периода на всю сумму убытка или на часть этой суммы.
Организация, являвшаяся участником консолидированной группы налогоплательщиков, после выхода из состава этой группы (прекращения действия этой группы):
1) не вправе уменьшить налоговую базу текущего налогового периода на сумму убытка, полученного указанной группой в период ее действия (на часть этой суммы);
2) вправе уменьшить налоговую базу текущего налогового периода на сумму убытка, полученного указанной организацией по итогам налоговых периодов (на часть этой суммы), в которых она не являлась участником консолидированной группы налогоплательщиков, в порядке и на условиях, которые предусмотрены настоящей статьей. При этом срок, предусмотренный пунктом 2 настоящей статьи, в течение которого налогоплательщик вправе осуществлять перенос убытка на будущее, увеличивается на количество лет, в течение которых такой налогоплательщик являлся участником консолидированной группы налогоплательщиков.
В случае, если организация, являвшаяся участником консолидированной группы налогоплательщиков, в период своего участия в указанной группе была реорганизована в форме слияния или присоединения, после выхода из состава указанной группы (прекращения действия этой группы) эта организация вправе также уменьшить налоговую базу текущего налогового периода на сумму убытка, полученного организациями (на часть этой суммы), правопреемником которых является организация, вышедшая из состава группы, по итогам налоговых периодов, в которых такие реорганизованные организации не являлись участниками консолидированной группы налогоплательщиков, в порядке и на условиях, которые предусмотрены настоящей статьей.
В случае, если организация, являвшаяся участником консолидированной группы налогоплательщиков, в период своего участия в указанной группе была вновь создана путем разделения организации, после выхода из состава указанной группы (прекращения действия этой группы) эта организация также вправе уменьшить налоговую базу текущего налогового периода на сумму убытка, полученного организацией (на часть этой суммы), правопреемником которой является организация, вышедшая из состава этой группы, по итогам налоговых периодов, в которых такая реорганизованная организация не являлась участником консолидированной группы налогоплательщиков, в порядке и на условиях, которые предусмотрены настоящей статьей, с учетом статьи 50 настоящего Кодекса. (п. 6 введен Федеральным законом от 16.11.2011 N 321-ФЗ)
О налоговых ставках по налогу на прибыль организаций для сельскохозяйственных товаропроизводителей, не перешедших на систему налогообложения для сельскохозяйственных товаропроизводителей (единый сельскохозяйственный налог), по деятельности, связанной с реализацией произведенной ими сельскохозяйственной продукции, а также с реализацией произведенной и переработанной данными организациями собственной сельскохозяйственной продукции, см. статью 2.1 Федерального закона от 06.08.2001 N 110-ФЗ.
Статья 284. Налоговые ставки
1. Налоговая ставка устанавливается в размере 20 процентов, за исключением случаев, предусмотренных пунктами 1.1 - 5.1 настоящей статьи. При этом: (в ред. Федеральных законов от 26.11.2008 N 224-ФЗ, от 28.09.2010 N 243-ФЗ, от 30.11.2011 N 365-ФЗ)
сумма налога, исчисленная по налоговой ставке в размере 2 процентов, зачисляется в федеральный бюджет; (в ред. Федерального закона от 30.12.2008 N 305-ФЗ)
сумма налога, исчисленная по налоговой ставке в размере 18 процентов, зачисляется в бюджеты субъектов Российской Федерации. (в ред. Федерального закона от 30.12.2008 N 305-ФЗ)
Налоговая ставка налога, подлежащего зачислению в бюджеты субъектов Российской Федерации, законами субъектов Российской Федерации может быть понижена для отдельных категорий налогоплательщиков. При этом указанная налоговая ставка не может быть ниже 13,5 процента, если иное не предусмотрено настоящим пунктом. (в ред. Федерального закона от 30.11.2011 N 365-ФЗ)
Для организаций - резидентов особой экономической зоны законами субъектов Российской Федерации может устанавливаться пониженная налоговая ставка налога на прибыль, подлежащего зачислению в бюджеты субъектов Российской Федерации, от деятельности, осуществляемой на территории особой экономической зоны, при условии ведения раздельного учета доходов (расходов), полученных (понесенных) от деятельности, осуществляемой на территории особой экономической зоны, и доходов (расходов), полученных (понесенных) при осуществлении деятельности за пределами территории особой экономической зоны. При этом размер указанной налоговой ставки не может быть выше 13,5 процента. (абзац введен Федеральным законом от 03.06.2006 N 75-ФЗ, в ред. Федерального закона от 30.11.2011 N 365-ФЗ) (п. 1 в ред. Федерального закона от 29.07.2004 N 95-ФЗ)
Положения пункта 1.1 статьи 284 применяются с 1 января 2011 года до 1 января 2020 года. Для применения с 1 января 2011 года налоговой ставки по налогу на прибыль организаций в размере
0 процентов в соответствии с пунктом 1.1 статьи 284 организации в течение двух месяцев со дня официального опубликования Перечня, предусмотренного пунктом 1 статьи 284.1, но не позднее 31 декабря 2011 года вправе представить в налоговые органы заявление и документы, которые указаны в пункте 5 статьи 284.1 (пункт 8 статьи 5 Федерального закона от 28.12.2010 N 395-ФЗ).
1.1. К налоговой базе, определяемой организациями, осуществляющими образовательную и (или) медицинскую деятельность (за исключением налоговой базы, налоговые ставки по которой установлены пунктами 3 и 4 настоящей статьи), применяется налоговая ставка 0 процентов с учетом особенностей, установленных статьей 284.1 настоящего Кодекса. (п. 1.1 введен Федеральным законом от 28.12.2010 N 395-ФЗ)
Положения пункта 1.2 статьи 284 в редакции Федерального закона от 30.11.2011 N 365-ФЗ применяются с 1 января 2012 года до 1 января 2018 года, а в части налоговой ставки в размере 0 процентов налога на прибыль организаций, подлежащего зачислению в федеральный бюджет, для организаций - резидентов туристско-рекреационных особых экономических зон, объединенных решением Правительства РФ в кластер, применяются с 1 января 2012 года до 1 января 2023 года.
1.2. Для организаций - резидентов технико-внедренческой особой экономической зоны, а также
организаций - резидентов туристско-рекреационных особых экономических зон, объединенных решением Правительства Российской Федерации в кластер, налоговая ставка по налогу, подлежащему зачислению в федеральный бюджет, устанавливается в размере 0 процентов.
Указанная налоговая ставка применяется:
к прибыли от деятельности, осуществляемой в технико-внедренческой особой экономической зоне, при условии ведения раздельного учета доходов (расходов), полученных (понесенных) от деятельности, осуществляемой в технико-внедренческой особой экономической зоне, и доходов (расходов), полученных (понесенных) при осуществлении деятельности за пределами технико-внедренческой особой экономической зоны;
к прибыли от деятельности, осуществляемой в туристско-рекреационных особых экономических зонах, объединенных решением Правительства Российской Федерации в кластер, при условии ведения раздельного учета доходов (расходов), полученных (понесенных) от деятельности, осуществляемой в туристско-рекреационных особых экономических зонах, объединенных решением Правительства Российской Федерации в кластер, и доходов (расходов), полученных (понесенных) при осуществлении деятельности за пределами таких особых экономических зон.
Организации, указанные в настоящем пункте, вправе применять налоговую ставку 0 процентов налога, подлежащего зачислению в федеральный бюджет, с 1-го числа отчетного периода, следующего за отчетным (налоговым) периодом, в котором организация в соответствии с законодательством Российской Федерации приобрела статус резидента технико-внедренческой особой экономической зоны или статус резидента туристско-рекреационных особых экономических зон, объединенных решением Правительства Российской Федерации в кластер. Право на применение указанной налоговой ставки утрачивается с 1-го числа отчетного (налогового) периода, в котором организация в соответствии с законодательством Российской Федерации утратила статус резидента технико-внедренческой особой экономической зоны или статус резидента туристско-рекреационных особых экономических зон, объединенных решением Правительства Российской Федерации в кластер. (п. 1.2 введен Федеральным законом от 30.11.2011 N 365-ФЗ)
2. Налоговые ставки на доходы иностранных организаций, не связанные с деятельностью в Российской Федерации через постоянное представительство, устанавливаются в следующих размерах:
1) 20 процентов - со всех доходов, за исключением указанных в подпункте 2 настоящего пункта и пунктах 3 и 4 настоящей статьи с учетом положений статьи 310 настоящего Кодекса; (пп. 1 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
2) 10 процентов - от использования, содержания или сдачи в аренду (фрахта) судов, самолетов или других подвижных транспортных средств или контейнеров (включая трейлеры и вспомогательное оборудование, необходимое для транспортировки) в связи с осуществлением международных перевозок.
3. К налоговой базе, определяемой по доходам, полученным в виде дивидендов, применяются следующие налоговые ставки:
Изменения, внесенные Федеральным законом от 27.12.2009 N 368-ФЗ в абзац первый подпункта 1 пункта 3 статьи 284 применяются с 1 января 2011 года и распространяются на правоотношения по налогообложению налогом на прибыль организаций доходов в виде дивидендов, начисленных по результатам деятельности организаций за 2010 год и последующие периоды.
1) 0 процентов - по доходам, полученным российскими организациями в виде дивидендов при условии, что на день принятия решения о выплате дивидендов получающая дивиденды организация в течение не менее 365 календарных дней непрерывно владеет на праве собственности не менее чем 50-процентным вкладом (долей) в уставном (складочном) капитале (фонде) выплачивающей дивиденды организации или депозитарными расписками, дающими право на получение дивидендов, в сумме, соответствующей не менее 50 процентам общей суммы выплачиваемых организацией дивидендов. (в ред. Федеральных законов от 22.07.2008 N 158-ФЗ, от 27.12.2009 N 368-ФЗ)
При этом в случае, если выплачивающая дивиденды организация является иностранной,
установленная настоящим подпунктом налоговая ставка применяется в отношении организаций, государство постоянного местонахождения которых не включено в утверждаемый Министерством финансов Российской Федерации перечень государств и территорий, предоставляющих льготный налоговый режим налогообложения и (или) не предусматривающих раскрытия и предоставления информации при проведении финансовых операций (офшорные зоны);
2) 9 процентов - по доходам, полученным в виде дивидендов от российских и иностранных организаций российскими организациями, не указанными в подпункте 1 настоящего пункта;
3) 15 процентов - по доходам, полученным в виде дивидендов от российских организаций иностранными организациями.
При этом налог исчисляется с учетом особенностей, предусмотренных статьей 275 настоящего Кодекса.
Изменения, внесенные Федеральным законом от 27.12.2009 N 368-ФЗ в абзацы третий и четвертый подпункта 3 пункта 3 статьи 284 применяются с 1 января 2011 года и распространяются на правоотношения по налогообложению налогом на прибыль организаций доходов в виде дивидендов, начисленных по результатам деятельности организаций за 2010 год и последующие периоды.
Для подтверждения права на применение налоговой ставки, установленной подпунктом 1 настоящего пункта, налогоплательщики обязаны предоставить в налоговые органы документы, содержащие сведения о дате (датах) приобретения (получения) права собственности на вклад (долю) в уставном (складочном) капитале (фонде) выплачивающей дивиденды организации или на депозитарные расписки, дающие право на получение дивидендов. (в ред. Федерального закона от 27.12.2009 N 368-ФЗ)
Такими документами могут, в частности, являться договоры купли-продажи (мены), решения о размещении эмиссионных ценных бумаг, договоры о реорганизации в форме слияния или присоединения, решения о реорганизации в форме разделения, выделения или преобразования, ликвидационные (разделительные) балансы, передаточные акты, свидетельства о государственной регистрации организации, планы приватизации, решения о выпуске ценных бумаг, отчеты об итогах выпуска ценных бумаг, проспекты эмиссии, судебные решения, уставы, учредительные договоры (решения об учреждении) или их аналоги, выписки из лицевого счета (счетов) в системе ведения реестра акционеров (участников), выписки по счету (счетам) "депо" и иные документы, содержащие сведения о дате (датах) приобретения (получения) права собственности на вклад (долю) в уставном (складочном) капитале (фонде) выплачивающей дивиденды организации или на депозитарные расписки, дающие право на получение дивидендов. Указанные документы или их копии, если они составлены на иностранном языке, должны быть легализованы в установленном порядке и переведены на русский язык. (в ред. Федерального закона от 27.12.2009 N 368-ФЗ) (п. 3 в ред. Федерального закона от 16.05.2007 N 76-ФЗ)
4. К налоговой базе, определяемой по операциям с отдельными видами долговых обязательств, применяются следующие налоговые ставки:
1) 15 процентов - по доходу в виде процентов по государственным ценным бумагам государств - участников Союзного государства, государственным ценным бумагам субъектов Российской Федерации и муниципальным ценным бумагам (за исключением ценных бумаг, указанных в подпунктах 2 и 3 настоящего пункта, и процентного дохода, полученного российскими организациями по государственным и муниципальным ценным бумагам, размещаемым за пределами Российской Федерации, за исключением процентного дохода, полученного первичными владельцами государственных ценных бумаг Российской Федерации, которые были получены ими в обмен на государственные краткосрочные бескупонные облигации в порядке, установленном Правительством Российской Федерации), условиями выпуска и обращения которых предусмотрено получение дохода в виде процентов, а также по доходам в виде процентов по облигациям с ипотечным покрытием, эмитированным после 1 января 2007 года, и доходам учредителей доверительного управления ипотечным покрытием, полученным на основании приобретения ипотечных сертификатов участия, выданных управляющим ипотечным покрытием после 1 января 2007 года; (в ред. Федеральных законов от 06.06.2005 N 58-ФЗ, от 05.04.2010 N 41-ФЗ)
2) 9 процентов - по доходам в виде процентов по муниципальным ценным бумагам, эмитированным на срок не менее трех лет до 1 января 2007 года, а также по доходам в виде процентов по облигациям с ипотечным покрытием, эмитированным до 1 января 2007 года, и доходам учредителей доверительного управления ипотечным покрытием, полученным на основании приобретения ипотечных сертификатов участия, выданных управляющим ипотечным покрытием до 1 января 2007 года;
3) 0 процентов - по доходу в виде процентов по государственным и муниципальным облигациям, эмитированным до 20 января 1997 года включительно, а также по доходу в виде процентов по облигациям государственного валютного облигационного займа 1999 года, эмитированным при осуществлении новации облигаций внутреннего государственного валютного займа серии III, эмитированных в целях обеспечения условий, необходимых для урегулирования внутреннего валютного долга бывшего Союза ССР и внутреннего и внешнего валютного долга Российской Федерации. (п. 4 в ред. Федерального закона от 20.08.2004 N 107-ФЗ)
КонсультантПлюс: примечание. Федеральным законом от 29.12.2015 N 396-ФЗ пункт 4.1 статьи 284 дополнен абзацем вторым
положения которого применяются в отношении акций российских организаций, предусмотренных подпунктами 1 и 2 пункта 1 статьи 284.2.1 (в редакции Федерального закона от 29.12.2015 N 396-ФЗ), приобретенных налогоплательщиком начиная с 1 января 2011 года, за исключением акций российских организаций, реализованных налогоплательщиком до 1 января 2016 года.
КонсультантПлюс: примечание. Положения пункта 4.1 статьи 284 применяются в отношении ценных бумаг (долей в уставном
капитале), приобретенных налогоплательщиками начиная с 1 января 2011 года.
4.1. К налоговой базе, определяемой по доходам от операций по реализации или иного выбытия (в том числе погашения) долей участия в уставном капитале российских организаций, а также акций российских организаций, применяется налоговая ставка 0 процентов с учетом особенностей, установленных статьей 284.2 настоящего Кодекса. (п. 4.1 введен Федеральным законом от 28.12.2010 N 395-ФЗ)
5. Прибыль, полученная Центральным банком Российской Федерации от осуществления деятельности, связанной с выполнением им функций, предусмотренных Федеральным законом "О Центральном банке Российской Федерации (Банке России)", облагается налогом по налоговой ставке 0 процентов.
Прибыль, полученная Центральным банком Российской Федерации от осуществления деятельности, не связанной с выполнением им функций, предусмотренных Федеральным законом "О Центральном банке Российской Федерации (Банке России)", облагается налогом по налоговой ставке, предусмотренной пунктом 1 настоящей статьи.
Положения пункта 5.1 статьи 284 (в редакции Федерального закона от 28.11.2011 N 339-ФЗ) распространяются на правоотношения, возникшие с 1 января 2011 года.
5.1. Прибыль, полученная организацией, получившей статус участника проекта по осуществлению исследований, разработок и коммерциализации их результатов в соответствии с Федеральным законом "Об инновационном центре "Сколково" (далее в настоящем пункте - участник проекта), облагается налогом по налоговой ставке 0 процентов в отношении прибыли, полученной после прекращения использования участником проекта права на освобождение от исполнения обязанностей налогоплательщика в соответствии с абзацем третьим пункта 2 статьи 246.1 настоящего Кодекса. (в ред. Федерального закона от 28.11.2011 N 339-ФЗ)
В налоговом периоде, в котором совокупный размер прибыли, полученной участником проекта нарастающим итогом начиная с 1-го числа года, в котором участник проекта прекратил использование права на освобождение от исполнения обязанностей налогоплательщика в соответствии с абзацем третьим пункта 2 статьи 246.1 настоящего Кодекса, превысил 300 миллионов рублей и (или) в котором участник проекта утратил статус участника проекта, полученная таким участником проекта прибыль подлежит налогообложению по налоговой ставке, установленной пунктом 1 настоящей статьи, с начислением пеней
за несвоевременную уплату налога и авансовых платежей по нему. (в ред. Федерального закона от 28.11.2011 N 339-ФЗ)
Форма расчета налоговой базы по налогу участника проекта и порядок ее заполнения утверждаются Министерством финансов Российской Федерации.
Участники проекта ведут налоговый учет в порядке, установленном статьей 346.24 настоящего Кодекса, в случаях, если они воспользовались правом ведения книги учета доходов и расходов в соответствии с пунктом 4 статьи 4 Федерального закона от 21 ноября 1996 года N 129-ФЗ "О бухгалтерском учете". (в ред. Федерального закона от 28.11.2011 N 339-ФЗ) (п. 5.1 введен Федеральным законом от 28.09.2010 N 243-ФЗ)
6. Сумма налога, исчисленная по налоговым ставкам, установленным пунктами 2 - 4 настоящей статьи, подлежит зачислению в федеральный бюджет.
Положения статьи 284.1 применяются с 1 января 2011 года до 1 января 2020 года.
Статья 284.1. Особенности применения налоговой ставки 0 процентов организациями, осуществляющими образовательную и (или) медицинскую деятельность
(введена Федеральным законом от 28.12.2010 N 395-ФЗ)
1. Организации, осуществляющие образовательную и (или) медицинскую деятельность в соответствии с законодательством Российской Федерации, вправе применять налоговую ставку 0 процентов при соблюдении условий, установленных настоящей статьей.
Для целей настоящей статьи образовательной и медицинской деятельностью признается деятельность, включенная в Перечень видов образовательной и медицинской деятельности, установленный Правительством Российской Федерации. При этом деятельность, связанная с санаторно-курортным лечением, не относится к медицинской деятельности.
2. Налоговая ставка 0 процентов в соответствии с настоящей статьей применяется организациями, осуществляющими образовательную и (или) медицинскую деятельность, ко всей налоговой базе, определяемой такими налогоплательщиками (за исключением налоговой базы, налоговые ставки по которой установлены пунктами 3 и 4 статьи 284 настоящего Кодекса), в течение всего налогового периода.
3. Организации, указанные в пункте 1 настоящей статьи, вправе применять налоговую ставку 0 процентов, если они удовлетворяют следующим условиям:
1) если организация имеет лицензию (лицензии) на осуществление образовательной и (или) медицинской деятельности, выданную (выданные) в соответствии с законодательством Российской Федерации;
2) если доходы организации за налоговый период от осуществления образовательной и (или) медицинской деятельности, а также от выполнения научных исследований и (или) опытно-конструкторских разработок, учитываемые при определении налоговой базы в соответствии с настоящей главой, составляют не менее 90 процентов ее доходов, учитываемых при определении налоговой базы в соответствии с настоящей главой, либо если организация за налоговый период не имеет доходов, учитываемых при определении налоговой базы в соответствии с настоящей главой;
3) если в штате организации, осуществляющей медицинскую деятельность, численность медицинского персонала, имеющего сертификат специалиста, в общей численности работников непрерывно в течение налогового периода составляет не менее 50 процентов;
4) если в штате организации непрерывно в течение налогового периода числятся не менее 15 работников;
5) если организация не совершает в налоговом периоде операций с векселями и финансовыми
инструментами срочных сделок.
4. При несоблюдении организациями, указанными в пункте 1 настоящей статьи, перешедшими на применение налоговой ставки 0 процентов в соответствии с настоящей статьей, хотя бы одного из условий, установленных пунктом 3 настоящей статьи, с начала налогового периода, в котором имело место несоблюдение указанных условий, применяется налоговая ставка, установленная пунктом 1 статьи 284 настоящего Кодекса. При этом сумма налога подлежит восстановлению и уплате в бюджет в установленном порядке с уплатой соответствующих пеней, начисляемых со дня, следующего за установленным статьей 287 настоящего Кодекса днем уплаты налога (авансового платежа по налогу).
5. Организации, изъявившие желание применять налоговую ставку 0 процентов в соответствии с настоящей статьей, не позднее чем за один месяц до начала налогового периода, начиная с которого применяется налоговая ставка 0 процентов, подают в налоговый орган по месту своего нахождения заявление, копии лицензии (лицензий) на осуществление образовательной и (или) медицинской деятельности, выданной (выданных) в соответствии с законодательством Российской Федерации.
Организация вправе уточнить сведения, указанные в абзаце первом настоящего пункта, и представить их в налоговый орган вместе со сведениями, указанными в пункте 6 настоящей статьи, по окончании первого налогового периода, в течение которого она применяет налоговую ставку 0 процентов в соответствии с настоящей статьей.
6. Организации, применяющие налоговую ставку 0 процентов в соответствии с настоящей статьей, по окончании каждого налогового периода, в течение которого они применяют налоговую ставку 0 процентов, в сроки, установленные настоящей главой для представления налоговой декларации, представляют в налоговый орган по месту своего нахождения следующие сведения:
о доле доходов организации от осуществления образовательной и (или) медицинской деятельности, учитываемых при определении налоговой базы в соответствии с настоящей главой, в общей сумме доходов организации, учитываемых при определении налоговой базы в соответствии с настоящей главой;
о численности работников в штате организации.
Организации, осуществляющие медицинскую деятельность, дополнительно представляют сведения о численности медицинского персонала, имеющего сертификат специалиста, в штате организации.
При непредставлении в установленные сроки сведений, указанных в настоящем пункте, в налоговый орган по месту нахождения налогоплательщика с начала налогового периода, данные за который не были представлены в установленном порядке, применяется налоговая ставка, установленная пунктом 1 статьи 284 настоящего Кодекса. При этом сумма налога подлежит восстановлению и уплате в бюджет в установленном порядке с взысканием с налогоплательщика соответствующих сумм пеней, начисляемых со дня, следующего за установленным статьей 287 настоящего Кодекса днем уплаты налога (авансового платежа по налогу).
Форма представления сведений, указанных в настоящем пункте, утверждается федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов.
7. Организации, применяющие налоговую ставку 0 процентов в соответствии с настоящей статьей, вправе перейти на применение налоговой ставки, установленной пунктом 1 статьи 284 настоящего Кодекса, направив в налоговый орган по месту своего нахождения соответствующее заявление. При этом, если указанный переход начинается не с начала нового налогового периода, сумма налога за соответствующий налоговый период подлежит восстановлению и уплате в бюджет в установленном порядке с уплатой сумм пеней, начисляемых со дня, следующего за установленным статьей 287 настоящего Кодекса днем уплаты налога (авансового платежа по налогу).
8. Организации, применявшие налоговую ставку 0 процентов в соответствии с настоящей статьей и перешедшие на применение налоговой ставки, установленной пунктом 1 статьи 284 настоящего Кодекса, в том числе в связи с несоблюдением условий, установленных пунктом 3 настоящей статьи, не вправе повторно перейти на применение налоговой ставки 0 процентов в течение пяти лет начиная с налогового периода, в котором они перешли на применение налоговой ставки, установленной пунктом 1 статьи 284
настоящего Кодекса.
Положения статьи 284.2 применяются в отношении ценных бумаг (долей в уставном капитале), приобретенных налогоплательщиками начиная с 1 января 2011 года.
Статья 284.2. Особенности применения налоговой ставки 0 процентов к налоговой базе, определяемой по операциям с акциями (долями участия в уставном капитале) российских организаций
(введена Федеральным законом от 28.12.2010 N 395-ФЗ)
1. Налоговая ставка 0 процентов, предусмотренная пунктом 4.1 статьи 284 настоящего Кодекса, применяется к налоговой базе, определяемой по доходам от операций по реализации или иного выбытия (в том числе погашения) акций российских организаций (долей участия в уставном капитале российских организаций), при условии, что на дату реализации или иного выбытия (в том числе погашения) таких акций (долей участия в уставном капитале организаций) они непрерывно принадлежат налогоплательщику на праве собственности или на ином вещном праве более пяти лет.
2. С учетом требования, предусмотренного пунктом 1 настоящей статьи, налоговая ставка 0 процентов, предусмотренная пунктом 4.1 статьи 284 настоящего Кодекса, применяется к налоговой базе, определяемой по доходам от операций по реализации или иного выбытия (в том числе погашения) акций российских организаций, при соблюдении в отношении указанных акций одного из следующих условий:
1) если акции российских организаций относятся к ценным бумагам, не обращающимся на организованном рынке ценных бумаг, в течение всего срока владения налогоплательщиком такими акциями;
2) если акции российских организаций относятся к ценным бумагам, обращающимся на организованном рынке ценных бумаг, и в течение всего срока владения налогоплательщиком такими акциями являются акциями высокотехнологичного (инновационного) сектора экономики;
3) если акции российских организаций на дату их приобретения налогоплательщиком относятся к ценным бумагам, не обращающимся на организованном рынке ценных бумаг, и на дату их реализации указанным налогоплательщиком или иного выбытия (в том числе погашения) у указанного налогоплательщика относятся к ценным бумагам, обращающимся на организованном рынке ценных бумаг и являющимся акциями высокотехнологичного (инновационного) сектора экономики.
3. Порядок отнесения акций российских организаций, обращающихся на организованном рынке ценных бумаг, к акциям высокотехнологичного (инновационного) сектора экономики устанавливается Правительством Российской Федерации.
КонсультантПлюс: примечание. Федеральным законом от 29.12.2015 N 396-ФЗ глава 25 дополнена статьей 284.2.1 положения
которой применяются в отношении акций российских организаций, предусмотренных подпунктами 1 и 2 пункта 1 статьи 284.2.1 (в редакции Федерального закона от 29.12.2015 N 396-ФЗ), приобретенных налогоплательщиком начиная с 1 января 2011 года, за исключением акций российских организаций, реализованных налогоплательщиком до 1 января 2016 года.
Статья 285. Налоговый период. Отчетный период
1. Налоговым периодом по налогу признается календарный год.
2. Отчетными периодами по налогу признаются первый квартал, полугодие и девять месяцев календарного года.
Отчетными периодами для налогоплательщиков, исчисляющих ежемесячные авансовые платежи исходя из фактически полученной прибыли, признаются месяц, два месяца, три месяца и так далее до окончания календарного года.
(абзац введен Федеральным законом от 29.05.2002 N 57-ФЗ)
Статья 286. Порядок исчисления налога и авансовых платежей
1. Налог определяется как соответствующая налоговой ставке процентная доля налоговой базы, определяемой в соответствии со статьей 274 настоящего Кодекса.
2. Если иное не установлено пунктами 4, 5 и 7 настоящей статьи, сумма налога по итогам налогового периода определяется налогоплательщиком самостоятельно. (в ред. Федерального закона от 16.11.2011 N 321-ФЗ)
По итогам каждого отчетного (налогового) периода, если иное не предусмотрено настоящей статьей, налогоплательщики исчисляют сумму авансового платежа, исходя из ставки налога и прибыли, подлежащей налогообложению, рассчитанной нарастающим итогом с начала налогового периода до окончания отчетного (налогового) периода. В течение отчетного периода налогоплательщики исчисляют сумму ежемесячного авансового платежа в порядке, установленном настоящей статьей. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Сумма ежемесячного авансового платежа, подлежащего уплате в первом квартале текущего налогового периода, принимается равной сумме ежемесячного авансового платежа, подлежащего уплате налогоплательщиком в последнем квартале предыдущего налогового периода. Сумма ежемесячного авансового платежа, подлежащего уплате во втором квартале текущего налогового периода, принимается равной одной трети суммы авансового платежа, исчисленного за первый отчетный период текущего года. (абзац введен Федеральным законом от 29.05.2002 N 57-ФЗ)
Сумма ежемесячного авансового платежа, подлежащего уплате в третьем квартале текущего налогового периода, принимается равной одной трети разницы между суммой авансового платежа, рассчитанной по итогам полугодия, и суммой авансового платежа, рассчитанной по итогам первого квартала. (абзац введен Федеральным законом от 29.05.2002 N 57-ФЗ)
Сумма ежемесячного авансового платежа, подлежащего уплате в четвертом квартале текущего налогового периода, принимается равной одной трети разницы между суммой авансового платежа, рассчитанной по итогам девяти месяцев, и суммой авансового платежа, рассчитанной по итогам полугодия. (абзац введен Федеральным законом от 29.05.2002 N 57-ФЗ)
Если рассчитанная таким образом сумма ежемесячного авансового платежа отрицательна или равна нулю, указанные платежи в соответствующем квартале не осуществляются. (абзац введен Федеральным законом от 29.05.2002 N 57-ФЗ)
Налогоплательщики имеют право перейти на исчисление ежемесячных авансовых платежей исходя из фактически полученной прибыли, подлежащей исчислению. В этом случае исчисление сумм авансовых платежей производится налогоплательщиками исходя из ставки налога и фактически полученной прибыли, рассчитываемой нарастающим итогом с начала налогового периода до окончания соответствующего месяца.
При этом сумма авансовых платежей, подлежащая уплате в бюджет, определяется с учетом ранее начисленных сумм авансовых платежей. Налогоплательщик вправе перейти на уплату ежемесячных авансовых платежей исходя из фактической прибыли, уведомив об этом налоговый орган не позднее 31 декабря года, предшествующего налоговому периоду, в котором происходит переход на эту систему уплаты авансовых платежей. При этом система уплаты авансовых платежей не может изменяться налогоплательщиком в течение налогового периода. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
В консолидированной группе налогоплательщиков сумма авансового платежа по этой группе исчисляется и уплачивается ответственным участником в соответствии с правилами, установленными настоящей статьей. (абзац введен Федеральным законом от 16.11.2011 N 321-ФЗ)
3. Организации, у которых за предыдущие четыре квартала доходы от реализации, определяемые в соответствии со статьей 249 настоящего Кодекса, не превышали в среднем 10 миллионов рублей за каждый квартал, а также бюджетные учреждения, автономные учреждения, иностранные организации, осуществляющие деятельность в Российской Федерации через постоянное представительство, некоммерческие организации, не имеющие дохода от реализации товаров (работ, услуг), участники простых товариществ, инвестиционных товариществ в отношении доходов, получаемых ими от участия в простых товариществах, в инвестиционных товариществах, инвесторы соглашений о разделе продукции в части доходов, полученных от реализации указанных соглашений, выгодоприобретатели по договорам доверительного управления уплачивают только квартальные авансовые платежи по итогам отчетного периода. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 08.05.2010 N 83-ФЗ, от 27.07.2010 N 229-ФЗ, от 28.11.2011 N 336-ФЗ)
4. Если налогоплательщиком является иностранная организация, получающая доходы от источников в Российской Федерации, не связанные с постоянным представительством в Российской Федерации, обязанность по определению суммы налога, удержанию этой суммы из доходов налогоплательщика и перечислению налога в бюджет возлагается на российскую организацию или иностранную организацию, осуществляющую деятельность в Российской Федерации через постоянное представительство (налоговых агентов), выплачивающих указанный доход налогоплательщику.
Налоговый агент определяет сумму налога по каждой выплате (перечислению) денежных средств или иному получению дохода.
5. Российские организации, выплачивающие налогоплательщикам доходы в виде дивидендов, а также в виде процентов по государственным и муниципальным ценным бумагам, подлежащим налогообложению в соответствии с настоящей главой, определяют сумму налога отдельно по каждому такому налогоплательщику применительно к каждой выплате указанных доходов:
1) если источником доходов налогоплательщика является российская организация, обязанность удержать налог из доходов налогоплательщика и перечислить его в бюджет возлагается на этот источник доходов.
В этом случае налог в виде авансовых платежей удерживается из доходов налогоплательщика при каждой выплате таких доходов;
2) при реализации государственных и муниципальных ценных бумаг, при обращении которых предусмотрено признание доходом, полученным продавцом в виде процентов, сумм накопленного процентного дохода (накопленного купонного дохода), налогоплательщик - получатель дохода самостоятельно осуществляет исчисление и уплату налога с таких доходов. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
При реализации (выбытии) государственных и муниципальных ценных бумаг, при обращении которых не предусмотрено признание доходом, полученным продавцом в виде процентов, сумм накопленного процентного дохода (накопленного купонного дохода), налогоплательщик - получатель дохода самостоятельно осуществляет начисление и уплату налога с таких доходов, облагаемых по налоговой ставке, установленной пунктом 1 статьи 284 настоящего Кодекса, если иное не предусмотрено настоящим Кодексом. (абзац введен Федеральным законом от 06.06.2005 N 58-ФЗ)
Информация о видах ценных бумаг, по которым применяется порядок, установленный настоящим пунктом, доводится до налогоплательщиков уполномоченным Правительством Российской Федерации федеральным органом исполнительной власти.
6. Организации, созданные после вступления в силу настоящей главы, начинают уплачивать ежемесячные авансовые платежи по истечении полного квартала с даты их государственной регистрации. (п. 6 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
7. В консолидированной группе налогоплательщиков сумма налога по этой группе по итогам налогового периода определяется ответственным участником этой группы.
(п. 7 введен Федеральным законом от 16.11.2011 N 321-ФЗ)
8. Сумма ежемесячного авансового платежа по налогу, подлежащего уплате ответственным участником консолидированной группы налогоплательщиков в первом квартале налогового периода, в котором начала действовать эта группа, определяется как сумма ежемесячных авансовых платежей всех участников этой группы, подлежащих уплате в третьем квартале налогового периода, предшествующего созданию этой группы. (п. 8 введен Федеральным законом от 16.11.2011 N 321-ФЗ)
9. В случаях, если в соответствии с законодательством о налогах и сборах договор о создании консолидированной группы налогоплательщиков регистрируется уполномоченным налоговым органом после начала налогового периода, уплаченные участниками консолидированной группы налогоплательщиков авансовые платежи по итогам истекших с начала налогового периода отчетных периодов подлежат зачету (возврату) соответствующему участнику консолидированной группы налогоплательщиков.
О порядке начисления пени на сумму недоимки, возникшей в результате определения консолидированной налоговой базы ответственным участником консолидированной группы налогоплательщиков по итогам истекших с начала налогового периода отчетных периодов, в случае признания создания консолидированной группы налогоплательщиков с 1 января 2012 года см. пункт 3 статьи 3 Федерального закона от 16.11.2011 N 321-ФЗ.
При этом пени на сумму недоимки, возникшей в результате определения консолидированной налоговой базы ответственным участником консолидированной группы налогоплательщиков по итогам истекших с начала налогового периода отчетных периодов, начисляются за каждый календарный день просрочки исполнения ответственным участником консолидированной группы налогоплательщиков обязанности по уплате налога (авансовых платежей), следующий за установленным настоящей статьей днем уплаты налога (авансовых платежей) по итогам отчетного (налогового) периода, в котором консолидированная группа была зарегистрирована. (п. 9 введен Федеральным законом от 16.11.2011 N 321-ФЗ)
Статья 287. Сроки и порядок уплаты налога и налога в виде авансовых платежей
1. Налог, подлежащий уплате по истечении налогового периода, уплачивается не позднее срока, установленного для подачи налоговых деклараций за соответствующий налоговый период статьей 289 настоящего Кодекса.
Авансовые платежи по итогам отчетного периода уплачиваются не позднее срока, установленного для подачи налоговых деклараций за соответствующий отчетный период. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Ежемесячные авансовые платежи, подлежащие уплате в течение отчетного периода, уплачиваются в срок не позднее 28-го числа каждого месяца этого отчетного периода. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Налогоплательщики, исчисляющие ежемесячные авансовые платежи по фактически полученной прибыли, уплачивают авансовые платежи не позднее 28-го числа месяца, следующего за месяцем, по итогам которого производится исчисление налога. (в ред. Федеральных законов от 31.12.2001 N 198-ФЗ, от 29.05.2002 N 57-ФЗ)
По итогам отчетного (налогового) периода суммы ежемесячных авансовых платежей, уплаченных в течение отчетного (налогового) периода, засчитываются при уплате авансовых платежей по итогам отчетного периода. Авансовые платежи по итогам отчетного периода засчитываются в счет уплаты налога по итогам следующего отчетного (налогового) периода. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 27.07.2006 N 137-ФЗ)
2. Российская организация или иностранная организация, осуществляющая деятельность в Российской Федерации через постоянное представительство (налоговые агенты), выплачивающие доход иностранной организации, удерживают сумму налога из доходов этой иностранной организации, за
исключением доходов в виде дивидендов и процентов по государственным и муниципальным ценным бумагам (в отношении которых применяется порядок, установленный пунктом 4 настоящей статьи), при каждой выплате (перечислении) ей денежных средств или ином получении иностранной организацией доходов, если иное не предусмотрено настоящим Кодексом. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Налоговый агент обязан перечислить соответствующую сумму налога не позднее дня, следующего за днем выплаты (перечисления) денежных средств иностранной организации или иного получения доходов иностранной организацией. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
3. Особенности уплаты налога налогоплательщиками, имеющими обособленные подразделения, устанавливаются статьей 288 настоящего Кодекса.
4. По доходам, выплачиваемым налогоплательщикам в виде дивидендов, а также процентов по государственным и муниципальным ценным бумагам, налог, удержанный при выплате дохода, перечисляется в бюджет налоговым агентом, осуществившим выплату, не позднее дня, следующего за днем выплаты. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Налог с доходов по государственным и муниципальным ценным бумагам, при обращении которых предусмотрено признание доходом, полученным продавцом в виде процентов, сумм накопленного процентного дохода (накопленного купонного дохода), подлежащих налогообложению в соответствии с пунктом 4 статьи 284 настоящего Кодекса у получателя доходов, уплачивается в бюджет налогоплательщиком - получателем дохода в течение 10 дней по окончании соответствующего месяца отчетного (налогового) периода, в котором получен доход, исходя из дат, признаваемых датами получения дохода в соответствии со статьями 271 и 273 настоящего Кодекса. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 06.06.2005 N 58-ФЗ)
5. Вновь созданные организации уплачивают авансовые платежи за соответствующий отчетный период при условии, если выручка от реализации не превышала один миллион рублей в месяц либо три миллиона рублей в квартал. В случае превышения указанных ограничений налогоплательщик начиная с месяца, следующего за месяцем, в котором такое превышение имело место, уплачивает авансовые платежи в порядке, предусмотренном пунктом 1 настоящей статьи с учетом требований пункта 6 статьи 286 настоящего Кодекса. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Статья 288. Особенности исчисления и уплаты налога налогоплательщиком, имеющим обособленные подразделения
1. Налогоплательщики - российские организации, имеющие обособленные подразделения, исчисление и уплату в федеральный бюджет сумм авансовых платежей, а также сумм налога, исчисленного по итогам налогового периода, производят по месту своего нахождения без распределения указанных сумм по обособленным подразделениям.
2. Уплата авансовых платежей, а также сумм налога, подлежащих зачислению в доходную часть бюджетов субъектов Российской Федерации и бюджетов муниципальных образований, производится налогоплательщиками - российскими организациями по месту нахождения организации, а также по месту нахождения каждого из ее обособленных подразделений исходя из доли прибыли, приходящейся на эти обособленные подразделения, определяемой как средняя арифметическая величина удельного веса среднесписочной численности работников (расходов на оплату труда) и удельного веса остаточной стоимости амортизируемого имущества этого обособленного подразделения соответственно в среднесписочной численности работников (расходах на оплату труда) и остаточной стоимости амортизируемого имущества, определенной в соответствии с пунктом 1 статьи 257 настоящего Кодекса, в целом по налогоплательщику. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Если налогоплательщик имеет несколько обособленных подразделений на территории одного субъекта Российской Федерации, то распределение прибыли по каждому из этих подразделений может не производиться. Сумма налога, подлежащая уплате в бюджет этого субъекта Российской Федерации, в
таком случае определяется исходя из доли прибыли, исчисленной из совокупности показателей обособленных подразделений, находящихся на территории субъекта Российской Федерации. При этом налогоплательщик самостоятельно выбирает то обособленное подразделение, через которое осуществляется уплата налога в бюджет этого субъекта Российской Федерации, уведомив о принятом решении до 31 декабря года, предшествующего налоговому периоду, налоговые органы, в которых налогоплательщик состоит на налоговом учете по месту нахождения своих обособленных подразделений. Уведомления представляются в налоговый орган в случае, если налогоплательщик изменил порядок уплаты налога, изменилось количество структурных подразделений на территории субъекта Российской Федерации или произошли другие изменения, влияющие на порядок уплаты налога. (абзац введен Федеральным законом от 06.06.2005 N 58-ФЗ, в ред. Федеральных законов от 24.07.2007 N 216-ФЗ, от 22.07.2008 N 158-ФЗ)
Указанные в настоящем пункте удельный вес среднесписочной численности работников и удельный вес остаточной стоимости амортизируемого имущества определяются исходя из фактических показателей среднесписочной численности работников (расходов на оплату труда) и остаточной стоимости основных средств указанных организаций и их обособленных подразделений за отчетный (налоговый) период. (абзац введен Федеральным законом от 29.05.2002 N 57-ФЗ, в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
При этом налогоплательщики самостоятельно определяют, какой из показателей должен применяться - среднесписочная численность работников или сумма расходов на оплату труда. Выбранный налогоплательщиком показатель должен быть неизменным в течение налогового периода.
Абзац исключен. - Федеральный закон от 29.05.2002 N 57-ФЗ.
Вместо показателя среднесписочной численности работников налогоплательщик с сезонным циклом работы либо иными особенностями деятельности, предусматривающими сезонность привлечения работников, по согласованию с налоговым органом по месту своего нахождения может применять показатель удельного веса расходов на оплату труда, определяемых в соответствии со статьей 255 настоящего Кодекса. При этом определяется удельный вес расходов на оплату труда каждого обособленного подразделения, в общих расходах налогоплательщика, на оплату труда.
Суммы авансовых платежей, а также суммы налога, подлежащие зачислению в доходную часть бюджетов субъектов Российской Федерации и бюджетов муниципальных образований, исчисляются по ставкам налога, действующим на территориях, где расположены организация и ее обособленные подразделения.
В случае создания новых или ликвидации обособленных подразделений в течение текущего налогового периода налогоплательщик в течение 10 дней после окончания отчетного периода обязан уведомить налоговые органы на территории того субъекта Российской Федерации, в котором созданы новые или ликвидированы обособленные подразделения, о выборе того обособленного подразделения, через которое будет осуществляться уплата налога в бюджет этого субъекта Российской Федерации. (абзац введен Федеральным законом от 22.07.2008 N 158-ФЗ)
Уплата налога осуществляется в сроки, установленные настоящим Кодексом, начиная с отчетного (налогового) периода, следующего за отчетным (налоговым) периодом, в котором такое обособленное подразделение было создано или ликвидировано. (абзац введен Федеральным законом от 22.07.2008 N 158-ФЗ)
Для целей настоящей статьи организации, перешедшие на начисление амортизации нелинейным методом в составе амортизационных групп, вправе определять остаточную стоимость амортизируемого имущества по данным бухгалтерского учета. (абзац введен Федеральным законом от 26.11.2008 N 224-ФЗ)
3. Исчисление сумм авансовых платежей по налогу, а также сумм налога, подлежащих внесению в бюджеты субъектов Российской Федерации и бюджеты муниципальных образований по месту нахождения обособленных подразделений, осуществляется налогоплательщиком самостоятельно.
Абзац исключен. - Федеральный закон от 29.05.2002 N 57-ФЗ.
Сведения о суммах авансовых платежей по налогу, а также суммах налога, исчисленных по итогам налогового периода, налогоплательщик сообщает своим обособленным подразделениям, а также налоговым органам по месту нахождения обособленных подразделений не позднее срока, установленного настоящей статьей для подачи налоговых деклараций за соответствующий отчетный или налоговый период.
4. Налогоплательщик уплачивает суммы авансовых платежей и суммы налога, исчисленного по итогам налогового периода, в бюджеты субъектов Российской Федерации и местные бюджеты по месту нахождения обособленных подразделений не позднее срока, установленного статьей 289 настоящего Кодекса для подачи налоговых деклараций за соответствующий отчетный или налоговый период. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
5. Если налогоплательщик имеет обособленное подразделение за пределами Российской Федерации, налог подлежит уплате в бюджет с учетом особенностей, установленных статьей 311 настоящего Кодекса. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Положения пункта 6 статьи 288 (в редакции Федерального закона от 30.03.2012 N 19-ФЗ) распространяются на правоотношения, возникшие с 1 января 2012 года.
6. Положения настоящей статьи применяются при уплате налога (авансовых платежей) ответственным участником консолидированной группы налогоплательщиков по этой группе с учетом особенностей, установленных настоящим пунктом, а при уплате налога (авансовых платежей) ответственным участником консолидированной группы налогоплательщиков, в состав которой входят организации, являющиеся собственниками объектов Единой системы газоснабжения, - также с учетом особенностей, установленных пунктом 7 настоящей статьи. (в ред. Федерального закона от 30.03.2012 N 19-ФЗ)
Доля прибыли каждого участника консолидированной группы налогоплательщиков и каждого из их обособленных подразделений в совокупной прибыли этой группы определяется ответственным участником консолидированной группы налогоплательщиков как средняя арифметическая величина удельного веса среднесписочной численности работников (расходов на оплату труда) и удельного веса остаточной стоимости амортизируемого имущества этого участника или обособленного подразделения соответственно в среднесписочной численности работников (расходах на оплату труда) и остаточной стоимости амортизируемого имущества, определенной в соответствии с пунктом 1 статьи 257 настоящего Кодекса, в целом по консолидированной группе налогоплательщиков.
Ответственный участник консолидированной группы налогоплательщиков определяет величину прибыли, приходящейся на каждого из участников консолидированной группы налогоплательщиков и на каждое из их обособленных подразделений, путем умножения определенной в соответствии с абзацем вторым настоящего пункта доли прибыли каждого из участников или каждого обособленного подразделения участника консолидированной группы налогоплательщиков на совокупную прибыль этой группы.
Ответственный участник консолидированной группы налогоплательщиков исчисление и уплату в федеральный бюджет сумм авансовых платежей, а также сумм налога, исчисленного по итогам налогового периода, производит по месту своего нахождения без распределения указанных сумм по участникам этой группы и их обособленным подразделениям.
Суммы налога (авансовых платежей), подлежащие зачислению в бюджеты субъектов Российской Федерации, приходящиеся на каждого из участников консолидированной группы налогоплательщиков и на каждое из их обособленных подразделений, исчисляются по налоговым ставкам, действующим на территориях, где расположены соответствующие участники консолидированной группы налогоплательщиков и (или) их обособленные подразделения. (п. 6 введен Федеральным законом от 16.11.2011 N 321-ФЗ)
Положения пункта 7 статьи 288 (в редакции Федерального закона от 30.03.2012 N 19-ФЗ) распространяются на правоотношения, возникшие с 1 января 2012 года.
7. Ответственный участник консолидированной группы налогоплательщиков, в состав которой входят организации, являющиеся собственниками объектов Единой системы газоснабжения, при уплате налога
(авансовых платежей) по этой группе определяет:
1) показатели d и p для каждого субъекта Российской Федерации, рассчитываемые по следующим формулам:
*d d
D ,
*p p
P ,
где d* - определенная в соответствии с пунктом 6 настоящей статьи величина прибыли, приходящейся на каждого из участников консолидированной группы налогоплательщиков и на каждое из их обособленных подразделений;
D - величина совокупной прибыли консолидированной группы налогоплательщиков;
p* - сумма налога, исчисленная по каждой из организаций, вступивших в консолидированную группу налогоплательщиков, и по каждому из их обособленных подразделений за 2011 год, подлежащая зачислению в бюджет соответствующего субъекта Российской Федерации и заявленная в налоговой декларации, представленной в налоговые органы в срок не позднее 28 марта 2012 года (без учета изменений, внесенных в налоговую декларацию после указанной даты);
P - совокупная сумма налога всех участников консолидированной группы налогоплательщиков, исчисленная за 2011 год по ставкам, установленным в соответствии с абзацами третьим и четвертым пункта 1 статьи 284 настоящего Кодекса, и определяемая на основании сведений, указанных в налоговых декларациях, представленных организациями, вступившими в консолидированную группу налогоплательщиков, в налоговые органы в срок не позднее 28 марта 2012 года (без учета изменений, внесенных в налоговые декларации после указанной даты);
2) долю прибыли каждого из участников консолидированной группы налогоплательщиков и каждого из их обособленных подразделений в совокупной прибыли этой группы как показатель g, рассчитываемый по следующим формулам:
в 2012 году: g = 0,2 x d + 0,8 x p;
в 2013 году: g = 0,4 x d + 0,6 x p;
в 2014 году: g = 0,6 x d + 0,4 x p;
в 2015 году: g = 0,8 x d + 0,2 x p;
3) величину прибыли, приходящейся на каждого из участников консолидированной группы налогоплательщиков и на каждое из их обособленных подразделений, путем умножения рассчитанного в соответствии с подпунктом 2 настоящего пункта показателя g на совокупную прибыль группы;
4) сумму налога (авансовых платежей), приходящуюся на каждого из участников консолидированной группы налогоплательщиков и на каждое из их обособленных подразделений, по которым налог (авансовые платежи) уплачивается в бюджет соответствующего субъекта Российской Федерации, исчисляемую исходя из величины прибыли, рассчитанной в соответствии с подпунктом 3 настоящего пункта, и ставки налога, действующей на территории, где расположены участник консолидированной группы налогоплательщиков или его обособленное подразделение. (п. 7 введен Федеральным законом от 30.03.2012 N 19-ФЗ)
Статья 288.1. Особенности исчисления и уплаты налога на прибыль организаций резидентами Особой экономической зоны в Калининградской области
(введена Федеральным законом от 10.01.2006 N 16-ФЗ)
1. Резиденты Особой экономической зоны в Калининградской области (далее также - резиденты) уплачивают налог на прибыль организаций в соответствии с настоящей главой, за исключением случаев, установленных настоящей статьей.
2. Резиденты используют особый порядок уплаты налога на прибыль организаций, установленный настоящей статьей, в отношении прибыли, полученной от реализации инвестиционного проекта в соответствии с федеральным законом об Особой экономической зоне в Калининградской области, при условии ведения резидентами раздельного учета доходов (расходов), полученных (произведенных) при реализации инвестиционного проекта, и доходов (расходов), полученных (произведенных) при осуществлении иной хозяйственной деятельности.
3. В случае если раздельный учет доходов (расходов), полученных (произведенных) при реализации инвестиционного проекта в соответствии с федеральным законом об Особой экономической зоне в Калининградской области, и доходов (расходов), полученных (произведенных) при осуществлении иной хозяйственной деятельности, не ведется, налогообложение прибыли, полученной при реализации данного инвестиционного проекта, производится в соответствии с настоящей главой начиная с того квартала, в котором было прекращено ведение такого раздельного учета.
4. В целях настоящей статьи налоговой базой по налогу на прибыль от реализации инвестиционного проекта в соответствии с федеральным законом об Особой экономической зоне в Калининградской области признается денежное выражение прибыли, полученной при реализации данного инвестиционного проекта и определяемой на основании данных раздельного учета доходов (расходов) (полученных (произведенных) при реализации этого инвестиционного проекта) и доходов (расходов) (полученных (произведенных) при осуществлении иной хозяйственной деятельности), к которым применяются положения настоящей главы.
5. В целях настоящей статьи доходами, полученными при реализации инвестиционного проекта в соответствии с федеральным законом об Особой экономической зоне в Калининградской области, признаются доходы от реализации товаров (работ, услуг), произведенных в результате реализации данного инвестиционного проекта, за исключением производства товаров (работ, услуг), на которые не может быть направлен инвестиционный проект.
Федеральным законом от 29.06.2012 N 97-ФЗ статья 288.1 дополнена пунктом 5.1, положения которого распространяют свое действие на правоотношения, возникшие с 1 января 2007 года.
КонсультантПлюс: примечание. Федеральным законом от 29.06.2015 N 178-ФЗ пункт 6 статьи 288.1 изложен в новой редакции,
положения которой распространяются на правоотношения, касающиеся определения ставки налога на прибыль организаций для резидентов Особой экономической зоны в Калининградской области, возникшие с 1 апреля 2006 года. См. текст пункта 6 в редакции указанного Закона.
6. В течение шести календарных лет со дня включения юридического лица в единый реестр резидентов Особой экономической зоны в Калининградской области налог на прибыль от реализации им товаров (работ, услуг), полученную при реализации инвестиционного проекта в соответствии с федеральным законом об Особой экономической зоне в Калининградской области и определенную в соответствии с настоящей главой и федеральным законом об Особой экономической зоне в Калининградской области, взимается по ставке 0 в отношении налога на прибыль организаций.
КонсультантПлюс: примечание. Федеральным законом от 29.06.2015 N 178-ФЗ пункт 7 статьи 288.1 изложен в новой редакции,
положения которой распространяются на правоотношения, касающиеся определения ставки налога на прибыль организаций для резидентов Особой экономической зоны в Калининградской области, возникшие с 1 апреля 2006 года. См. текст пункта 7 в редакции указанного Закона.
7. В период с седьмого по двенадцатый календарный год включительно со дня включения юридического лица в единый реестр резидентов Особой экономической зоны в Калининградской области ставка налога на прибыль организаций в отношении налоговой базы по налогу на прибыль от реализации инвестиционного проекта в соответствии с федеральным законом об Особой экономической зоне в Калининградской области составляет величину, установленную пунктом 1 статьи 284 настоящего Кодекса и уменьшенную на пятьдесят процентов. При этом:
1) сумма налога на прибыль организаций в отношении налоговой базы по налогу на прибыль от
реализации инвестиционного проекта в соответствии с федеральным законом об Особой экономической зоне в Калининградской области, исчисленная по уменьшенной на пятьдесят процентов налоговой ставке в размере, установленном абзацем вторым пункта 1 статьи 284 настоящего Кодекса, зачисляется в федеральный бюджет;
2) сумма налога на прибыль организаций в отношении налоговой базы по налогу на прибыль от реализации инвестиционного проекта в соответствии с федеральным законом об Особой экономической зоне в Калининградской области, исчисленная по уменьшенной на пятьдесят процентов налоговой ставке в размере, установленном абзацем третьим пункта 1 статьи 284 настоящего Кодекса, зачисляется в бюджет Калининградской области.
8. Если законом Калининградской области в соответствии с абзацем четвертым пункта 1 статьи 284 настоящего Кодекса установлено пониженное значение ставки налога на прибыль организаций для отдельных категорий налогоплательщиков, в число которых входят резиденты, в отношении налогов, зачисляемых в бюджет Калининградской области, резиденты применяют в случаях, предусмотренных настоящей статьей, данную уменьшенную на пятьдесят процентов пониженную ставку.
9. Разница между суммой налога на прибыль организаций в отношении налоговой базы по налогу на прибыль от реализации инвестиционного проекта в соответствии с федеральным законом об Особой экономической зоне в Калининградской области, которая была бы исчислена резидентом при неиспользовании особого порядка уплаты налога на прибыль организаций, установленного настоящей статьей, и суммой налога на прибыль организаций, исчисляемой в соответствии с настоящей статьей резидентом в отношении прибыли, полученной от реализации инвестиционного проекта в соответствии с федеральным законом об Особой экономической зоне в Калининградской области, не включается в налоговую базу по налогу на прибыль организаций для резидентов.
10. В случае исключения резидента из единого реестра резидентов Особой экономической зоны в Калининградской области до получения им свидетельства о выполнении условий инвестиционной декларации резидент считается утратившим право на применение особого порядка уплаты налога на прибыль организаций, установленного настоящей статьей, с начала того квартала, в котором он был исключен из указанного реестра.
В этом случае резидент обязан исчислить сумму налога в отношении прибыли, полученной от реализации инвестиционного проекта в соответствии с федеральным законом об Особой экономической зоне в Калининградской области, по налоговой ставке, установленной пунктом 1 статьи 284 настоящего Кодекса.
Исчисление суммы налога производится на основании раздельного учета доходов (расходов), полученных (произведенных) при реализации данного инвестиционного проекта, и доходов (расходов), полученных (произведенных) при осуществлении иной хозяйственной деятельности, за период применения особого порядка налогообложения.
Исчисленная сумма налога подлежит уплате резидентом по истечении отчетного или налогового периода, в котором он был исключен из единого реестра резидентов Особой экономической зоны в Калининградской области, не позднее сроков, установленных для уплаты авансовых платежей по налогу за отчетный период или налога за налоговый период в соответствии с абзацами первым и вторым пункта 1 статьи 287 настоящего Кодекса.
При проведении выездной налоговой проверки резидента, исключенного из единого реестра резидентов Особой экономической зоны в Калининградской области, в части правильности исчисления и полноты уплаты суммы налога в отношении прибыли, полученной от реализации инвестиционного проекта, ограничения, установленные абзацем вторым пункта 4 и пунктом 5 статьи 89 настоящего Кодекса, не действуют при условии, если решение о назначении такой проверки вынесено не позднее чем в течение трех месяцев с момента уплаты резидентом указанной суммы налога. (п. 10 введен Федеральным законом от 17.05.2007 N 84-ФЗ)
Статья 289. Налоговая декларация
1. Налогоплательщики независимо от наличия у них обязанности по уплате налога и (или) авансовых
платежей по налогу, особенностей исчисления и уплаты налога обязаны по истечении каждого отчетного и налогового периода представлять в налоговые органы по месту своего нахождения и месту нахождения каждого обособленного подразделения, если иное не предусмотрено настоящим пунктом, соответствующие налоговые декларации в порядке, определенном настоящей статьей. (в ред. Федерального закона от 30.12.2006 N 268-ФЗ)
Налоговые агенты обязаны по истечении каждого отчетного (налогового) периода, в котором они производили выплаты налогоплательщику, представлять в налоговые органы по месту своего нахождения налоговые расчеты в порядке, определенном настоящей статьей.
Налогоплательщики, в соответствии со статьей 83 настоящего Кодекса отнесенные к категории крупнейших, представляют налоговые декларации (расчеты) в налоговый орган по месту учета в качестве крупнейших налогоплательщиков. (абзац введен Федеральным законом от 30.12.2006 N 268-ФЗ)
2. Налогоплательщики по итогам отчетного периода представляют налоговые декларации упрощенной формы. Некоммерческие организации, у которых не возникает обязательств по уплате налога, представляют налоговую декларацию по упрощенной форме по истечении налогового периода.
3. Налогоплательщики (налоговые агенты) представляют налоговые декларации (налоговые расчеты) не позднее 28 календарных дней со дня окончания соответствующего отчетного периода. Налогоплательщики, исчисляющие суммы ежемесячных авансовых платежей по фактически полученной прибыли, представляют налоговые декларации в сроки, установленные для уплаты авансовых платежей. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 27.07.2006 N 137-ФЗ)
4. Налоговые декларации (налоговые расчеты) по итогам налогового периода представляются налогоплательщиками (налоговыми агентами) не позднее 28 марта года, следующего за истекшим налоговым периодом. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
5. Организация, в состав которой входят обособленные подразделения, по окончании каждого отчетного и налогового периода представляет в налоговые органы по месту своего нахождения налоговую декларацию в целом по организации с распределением по обособленным подразделениям.
Положения пункта 6 статьи 289 (в редакции Федерального закона от 28.11.2011 N 339-ФЗ) распространяются на правоотношения, возникшие с 1 января 2011 года.
6. Организации, получившие статус участников проекта по осуществлению исследований, разработок и коммерциализации их результатов в соответствии с Федеральным законом "Об инновационном центре "Сколково", и осуществляющие расчет совокупного размера прибыли в соответствии с пунктом 18 статьи 274 настоящего Кодекса вместе с налоговой декларацией представляют расчет совокупного размера прибыли. (п. 6 введен Федеральным законом от 28.09.2010 N 243-ФЗ, в ред. Федеральных законов от 28.12.2010 N 395-ФЗ, от 28.11.2011 N 339-ФЗ)
7. Участники консолидированной группы налогоплательщиков, за исключением ответственного участника этой группы, не представляют налоговых деклараций в налоговые органы по месту своего учета, если они не получают доходов, не включаемых в консолидированную налоговую базу этой группы.
Если участники консолидированной группы налогоплательщиков получают доходы, не включаемые в консолидированную налоговую базу этой группы, они представляют в налоговые органы по месту своего учета налоговые декларации только в части исчисления налога в отношении таких доходов. (п. 7 введен Федеральным законом от 16.11.2011 N 321-ФЗ)
8. Налоговая декларация по налогу на прибыль организаций по консолидированной группе налогоплательщиков по итогам отчетного (налогового) периода составляется ответственным участником этой группы на основе данных налогового учета и консолидированной налоговой базы в целом по консолидированной группе налогоплательщиков только в части исчисления налога в отношении консолидированной налоговой базы.
Ответственный участник консолидированной группы налогоплательщиков обязан представлять налоговые декларации по налогу на прибыль организаций по консолидированной группе налогоплательщиков в налоговый орган по месту регистрации договора о создании такой группы в порядке и сроки, которые установлены настоящей статьей для налоговой декларации по налогу. (п. 8 введен Федеральным законом от 16.11.2011 N 321-ФЗ)
Статья 290. Особенности определения доходов банков
1. К доходам банков, кроме доходов, предусмотренных статьями 249 и 250 настоящего Кодекса, относятся также доходы от банковской деятельности, предусмотренные настоящей статьей. При этом доходы, предусмотренные статьями 249 и 250 настоящего Кодекса, определяются с учетом особенностей, предусмотренных настоящей статьей.
2. К доходам банков в целях настоящей главы относятся, в частности, следующие доходы от осуществления банковской деятельности:
1) в виде процентов от размещения банком от своего имени и за свой счет денежных средств, предоставления кредитов и займов;
2) в виде платы за открытие и ведение банковских счетов клиентов, в том числе банков-корреспондентов (включая иностранные банки - корреспонденты), и осуществления расчетов по их поручению, включая комиссионное и иное вознаграждение за переводные, инкассовые, аккредитивные и другие операции, оформление и обслуживание платежных карт и иных специальных средств, предназначенных для совершения банковских операций, за предоставление выписок и иных документов по счетам и за розыск сумм; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
3) от инкассации денежных средств, векселей, платежных и расчетных документов и кассового обслуживания клиентов;
4) от проведения операций с иностранной валютой, осуществляемых в наличной и безналичной формах, включая комиссионные сборы (вознаграждения) при операциях по покупке или продаже иностранной валюты, в том числе за счет и по поручению клиента, от операций с валютными ценностями. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Для определения доходов банков от операций продажи (покупки) иностранной валюты в отчетном (налоговом) периоде принимается положительная разница между доходами, определенными в соответствии с пунктом 2 статьи 250 настоящего Кодекса, и расходами, определенными в соответствии с подпунктом 6 пункта 1 статьи 265 настоящего Кодекса. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
5) по операциям купли-продажи драгоценных металлов и драгоценных камней в виде разницы между ценой реализации и учетной стоимостью;
6) исключен. - Федеральный закон от 29.05.2002 N 57-ФЗ;
6) от операций по предоставлению банковских гарантий, авалей и поручительств за третьих лиц, предусматривающих исполнение в денежной форме; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
7) в виде положительной разницы между полученной при прекращении или реализации (последующей уступке) права требования (в том числе ранее приобретенного) суммой средств и учетной стоимостью данного права требования;
8) от депозитарного обслуживания клиентов;
9) от предоставления в аренду специально оборудованных помещений или сейфов для хранения документов и ценностей; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
10) в виде платы за доставку, перевозку денежных средств, ценных бумаг, иных ценностей и банковских документов (кроме инкассации);
11) в виде платы за перевозку и хранение драгоценных металлов и драгоценных камней;
12) в виде платы, получаемой банком от экспортеров и импортеров, за выполнение функций агентов валютного контроля;
13) по операциям купли-продажи коллекционных монет в виде разницы между ценой реализации и ценой приобретения;
14) в виде сумм, полученных банком по возвращенным кредитам (ссудам), убытки от списания которых были ранее учтены в составе расходов, уменьшивших налоговую базу, либо списанных за счет созданных резервов, отчисления на создание которых ранее уменьшали налоговую базу;
15) в виде полученной банком компенсации понесенных расходов по оплате услуг сторонних организаций по контролю за соответствием стандартам слитков драгоценных металлов, получаемых банком у физических и юридических лиц;
16) от осуществления форфейтинговых и факторинговых операций;
17) от оказания услуг, связанных с установкой и эксплуатацией электронных систем документооборота между банком и клиентами, в том числе систем "клиент-банк"; (пп. 17 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
18) в виде комиссионных сборов (вознаграждений) при проведении операций с валютными ценностями; (пп. 18 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
19) в виде положительной разницы от превышения положительной переоценки драгоценных металлов над отрицательной переоценкой; (пп. 19 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
20) в виде сумм восстановленного резерва на возможные потери по ссудам, расходы на формирование которого были приняты в составе расходов в порядке и на условиях, которые установлены статьей 292 настоящего Кодекса; (пп. 20 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
21) в виде сумм восстановленных резервов под обесценение ценных бумаг, расходы на формирование которых были приняты в составе расходов в порядке и на условиях, которые установлены статьей 300 настоящего Кодекса; (пп. 21 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
22) другие доходы, связанные с банковской деятельностью.
3. Не включаются в доходы банка суммы положительной переоценки средств в иностранной валюте, поступивших в оплату уставных капиталов банков, а также страховые выплаты, полученные по договорам страхования на случай смерти или наступления инвалидности заемщика банка, страховые выплаты, полученные по договорам страхования имущества, являющегося обеспечением обязательств заемщика (залогом), в пределах суммы непогашенной задолженности заемщика по заемным (кредитным) средствам, начисленным процентам и признанным судом штрафным санкциям, пеням, погашаемой (прощаемой) банком за счет указанных страховых выплат. (п. 3 в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Статья 291. Особенности определения расходов банков
1. К расходам банка, кроме расходов, предусмотренных статьями 254 - 269 настоящего Кодекса, относятся также расходы, понесенные при осуществлении банковской деятельности, предусмотренные настоящей статьей. При этом расходы, предусмотренные статьями 254 - 269 настоящего Кодекса, определяются с учетом особенностей, предусмотренных настоящей статьей.
2. К расходам банков в целях настоящей главы относятся расходы, понесенные при осуществлении банковской деятельности, в частности, следующие виды расходов:
1) проценты по:
договорам банковского вклада (депозита) и прочим привлеченным денежным средствам физических и юридических лиц (включая банки-корреспонденты), в том числе иностранные, в том числе за использование денежных средств, находящихся на банковских счетах; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
собственным долговым обязательствам (облигациям, депозитным или сберегательным сертификатам, векселям, займам или другим обязательствао( �
межбанковским кредитам, включая овердрафт;
приобретенным кредитам рефинансирования, включая приобретенные на аукционной основе в порядке, установленном Центральным банком Российской Федерации;
займам и вкладам (депозитам) в драгоценных металлах;
иным обязательствам банков перед клиентами, в том числе по средствам, депонированным клиентами для расчетов по аккредитивам. (абзац введен Федеральным законом от 29.05.2002 N 57-ФЗ)
Проценты, начисленные в соответствии с настоящим пунктом, по межбанковским кредитам (депозитам) со сроком до 7 дней (включительно) учитываются при определении налоговой базы без учета положений пункта 1 статьи 269 настоящего Кодекса исходя из фактического срока действия договоров;
2) суммы отчислений в резерв на возможные потери по ссудам, подлежащим резервированию в порядке, установленном статьей 292 настоящего Кодекса;
3) исключен. - Федеральный закон от 29.05.2002 N 57-ФЗ;
3) комиссионные сборы за услуги по корреспондентским отношениям, включая расходы по расчетно-кассовому обслуживанию клиентов, открытию им счетов в других банках, плату другим банкам (в том числе иностранным) за расчетно-кассовое обслуживание этих счетов, расчетные услуги Центрального банка Российской Федерации, инкассацию денежных средств, ценных бумаг, платежных документов и иные аналогичные расходы; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
4) расходы (убытки) от проведения операций с иностранной валютой, осуществляемых в наличной и безналичной формах, включая комиссионные сборы (вознаграждения) при операциях по покупке или продаже иностранной валюты, в том числе за счет и по поручению клиента, от операций с валютными ценностями и расходы по управлению и защите от валютных рисков. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Для определения расходов банков от операций продажи (покупки) иностранной валюты в отчетном (налоговом) периоде принимается отрицательная разница между доходами, определенными в соответствии с пунктом 2 статьи 250 настоящего Кодекса, и расходами, определенными в соответствии с подпунктом 6 пункта 1 статьи 265 настоящего Кодекса; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
5) убытки по операциям купли-продажи драгоценных металлов и драгоценных камней в виде разницы между ценой реализации и учетной стоимостью;
7) исключен. - Федеральный закон от 29.05.2002 N 57-ФЗ;
6) расходы банка по хранению, транспортировке, контролю за соответствием стандартам качества драгоценных металлов в слитках и монете, расходы по аффинажу драгоценных металлов, а также иные расходы, связанные с проведением операций со слитками драгоценных металлов и монетой, содержащей
драгоценные металлы;
7) расходы по переводу пенсий и пособий, а также расходы по переводу денежных средств без открытия счетов физическим лицам;
8) расходы по изготовлению и внедрению платежно-расчетных средств (пластиковых карточек, дорожных чеков и иных платежно-расчетных средств);
9) суммы, уплачиваемые за инкассацию банкнот, монет, чеков и других расчетно-платежных документов, а также расходы по упаковке (включая комплектование наличных денег), перевозке, пересылке и (или) доставке принадлежащих кредитной организации или ее клиентам ценностей;
10) расходы по ремонту и (или) реставрации инкассаторских сумок, мешков и иного инвентаря, связанных с инкассацией денег, перевозкой и хранением ценностей, а также приобретению новых и замене пришедших в негодность сумок и мешков;
11) расходы, связанные с уплатой сбора за государственную регистрацию ипотеки и внесением изменений и дополнений в регистрационную запись об ипотеке, а также с нотариальным удостоверением договора об ипотеке;
12) расходы по аренде автомобильного транспорта для инкассации выручки и перевозке банковских документов и ценностей;
13) расходы по аренде брокерских мест;
14) расходы по оплате услуг расчетно-кассовых и вычислительных центров;
15) расходы, связанные с осуществлением форфейтинговых и факторинговых операций;
16) расходы по гарантиям, поручительствам, акцептам и авалям, предоставляемым банку другими организациями;
17) комиссионные сборы (вознаграждения) за проведение операций с валютными ценностями, в том числе за счет и по поручению клиентов; (пп. 17 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
18) положительная разница от превышения отрицательной переоценки драгоценных металлов над положительной переоценкой; (пп. 18 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
19) суммы отчислений в резерв на возможные потери по ссудам, расходы на формирование которого учитываются в составе расходов в порядке и на условиях, которые установлены статьей 292 настоящего Кодекса; (пп. 19 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
20) суммы отчислений в резервы под обесценение ценных бумаг, расходы на формирование которых учитываются в составе расходов в порядке и на условиях, которые установлены статьей 300 настоящего Кодекса; (пп. 20 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
20.1) суммы страховых взносов банков, установленных в соответствии с федеральным законом о страховании вкладов физических лиц в банках Российской Федерации; (пп. 20.1 введен Федеральным законом от 23.12.2003 N 178-ФЗ)
20.2) суммы страховых взносов по договорам страхования на случай смерти или наступления инвалидности заемщика банка, в которых банк является выгодоприобретателем, при условии компенсации данных расходов заемщиками; (пп. 20.2 введен Федеральным законом от 06.06.2005 N 58-ФЗ)
21) другие расходы, связанные с банковской деятельностью.
3. Не включаются в расходы банка суммы отрицательной переоценки средств в иностранной валюте, поступивших в оплату уставных капиталов кредитных организаций. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Статья 292. Расходы на формирование резервов банков
1. В целях настоящей главы банки вправе, кроме резервов по сомнительным долгам, предусмотренных статьей 266 настоящего Кодекса, создавать резерв на возможные потери по ссудам по ссудной и приравненной к ней задолженности (включая задолженность по межбанковским кредитам и депозитам (далее - резервы на возможные потери по ссудам) в порядке, предусмотренном настоящей статьей. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Суммы отчислений в резервы на возможные потери по ссудам, сформированные в порядке, устанавливаемом Центральным банком Российской Федерации в соответствии с Федеральным законом "О Центральном банке Российской Федерации (Банке России)", признаются расходом с учетом ограничений, предусмотренных настоящей статьей. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
При определении налоговой базы не учитываются расходы в виде отчислений в резервы на возможные потери по ссудам, сформированные банками под задолженность, относимую к стандартной, в порядке, устанавливаемом Центральным банком Российской Федерации, а также в резервы на возможные потери по ссудам, сформированные под векселя, за исключением учтенных банками векселей третьих лиц, по которым вынесен протест в неплатеже. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
2. Суммы отчислений в резерв на возможные потери по ссудам, сформированные с учетом положений пункта 1 настоящей статьи включаются в состав внереализационных расходов в течение отчетного (налогового) периода. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Суммы резервов на возможные потери по ссудам, отнесенные на расходы банка, используются банком при списании с баланса кредитной организации безнадежной задолженности по ссудам в порядке, установленном Центральным банком Российской Федерации. (абзац введен Федеральным законом от 24.07.2007 N 216-ФЗ)
При принятии банком решения о списании с баланса кредитной организации безнадежной задолженности по ссудам прекращается начисление процентов на данную ссудную задолженность, если начисление таких процентов не прекращено ранее в соответствии с договором. (абзац введен Федеральным законом от 24.07.2007 N 216-ФЗ)
3. Суммы резервов на возможные потери по ссудам, отнесенные на расходы банка и не полностью использованные банком в отчетном (налоговом) периоде на покрытие убытков по безнадежной задолженности по ссудам и задолженности, приравненной к ссудной, могут быть перенесены на следующий отчетный (налоговый) период. При этом сумма вновь создаваемого резерва должна быть скорректирована на сумму остатков резерва предыдущего отчетного (налогового) периода. В случае, если сумма вновь создаваемого в отчетном (налоговом) периоде резерва меньше, чем сумма остатка резерва предыдущего отчетного (налогового) периода, разница подлежит включению в состав внереализационных доходов банка в последнее число отчетного (налогового) периода. В случае, если сумма вновь создаваемого резерва больше, чем сумма остатка резерва предыдущего отчетного (налогового) периода, разница подлежит включению во внереализационные расходы банков в последнее число отчетного (налогового) периода. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 27.07.2006 N 137-ФЗ)
Статья 293. Особенности определения доходов страховых организаций (страховщиков)
1. К доходам страховой организации, кроме доходов, предусмотренных статьями 249 и 250 настоящего Кодекса, которые определяются с учетом особенностей, предусмотренных настоящей статьей, относятся также доходы от страховой деятельности.
2. К доходам страховых организаций в целях настоящей главы относятся следующие доходы от осуществления страховой деятельности:
1) страховые премии (взносы) по договорам страхования, сострахования и перестрахования. При этом страховые премии (взносы) по договорам сострахования включаются в состав доходов страховщика (состраховщика) только в размере его доли страховой премии, установленной в договоре сострахования;
2) суммы уменьшения (возврата) страховых резервов, образованных в предыдущие отчетные периоды с учетом изменения доли перестраховщиков в страховых резервах;
3) вознаграждения и тантьемы (форма вознаграждения страховщика со стороны перестраховщика) по договорам перестрахования;
4) вознаграждения от страховщиков по договорам сострахования;
5) суммы возмещения перестраховщиками доли страховых выплат по рискам, переданным в перестрахование;
6) суммы процентов на депо премий по рискам, принятым в перестрахование;
7) доходы от реализации перешедшего к страховщику в соответствии с действующим законодательством права требования страхователя (выгодоприобретателя) к лицам, ответственным за причиненный ущерб;
8) суммы санкций за неисполнение условий договоров страхования, признанные должником добровольно либо по решению суда; (пп. 8 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
9) вознаграждения за оказание услуг страхового агента, брокера;
10) вознаграждения, полученные страховщиком за оказание услуг сюрвейера (осмотр принимаемого в страхование имущества и выдачу заключений об оценке страхового риска) и аварийного комиссара (определение причин, характера и размеров убытков при страховом событии);
11) суммы возврата части страховых премий (взносов) по договорам перестрахования в случае их досрочного прекращения; (пп. 11 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
Сумма положительной разницы, предусмотренная подпунктом 11.1, возникшая до дня вступления в силу Федерального закона от 15.11.2010 N 300-ФЗ, признается доходом на день вступления в силу Федерального закона от 15.11.2010 N 300-ФЗ с учетом положений статьи 330 (в редакции Федерального закона от 15.11.2010 N 300-ФЗ) (пункт 2 статьи 2 Федерального закона от 15.11.2010 N 300-ФЗ).
11.1) сумма положительной разницы, возникшей у страховщика, осуществившего прямое возмещение убытков, в результате превышения средней суммы страховой выплаты, полученной от страховщика, застраховавшего гражданскую ответственность лица, причинившего вред, над суммой выплаты потерпевшему, осуществленной в порядке прямого возмещения убытков в соответствии с законодательством Российской Федерации об обязательном страховании гражданской ответственности владельцев транспортных средств; (пп. 11.1 введен Федеральным законом от 15.11.2010 N 300-ФЗ)
Сумма положительной разницы, предусмотренная подпунктом 11.2, возникшая до дня вступления в силу Федерального закона от 15.11.2010 N 300-ФЗ, признается доходом на день вступления в силу Федерального закона от 15.11.2010 N 300-ФЗ с учетом положений статьи 330 (в редакции Федерального закона от 15.11.2010 N 300-ФЗ) (пункт 2 статьи 2 Федерального закона от 15.11.2010 N 300-ФЗ).
11.2) сумма положительной разницы, возникшей у страховщика, застраховавшего гражданскую ответственность лица, причинившего вред, в результате превышения страховой выплаты по договору обязательного страхования гражданской ответственности владельцев транспортных средств,
осуществленной в порядке прямого возмещения убытков, над средней суммой страховой выплаты, возмещенной страховщику, осуществившему прямое возмещение убытков в соответствии с законодательством Российской Федерации об обязательном страховании гражданской ответственности владельцев транспортных средств; (пп. 11.2 введен Федеральным законом от 15.11.2010 N 300-ФЗ)
12) другие доходы, полученные при осуществлении страховой деятельности.
Статья 294. Особенности определения расходов страховых организаций (страховщиков)
1. К расходам страховой организации, кроме расходов, предусмотренных статьями 254 - 269 настоящего Кодекса, относятся также расходы, понесенные при осуществлении страховой деятельности, предусмотренные настоящей статьей. При этом расходы, предусмотренные статьями 254 - 269 настоящего Кодекса, определяются с учетом особенностей, предусмотренных настоящей статьей.
Федеральным законом от 02.10.2012 N 162-ФЗ пункт 2 статьи 294 дополнен подпунктом 1.4, действие которого распространяется на правоотношения, возникшие с 1 января 2012 года.
2. К расходам страховых организаций в целях настоящей главы относятся следующие расходы, понесенные при осуществлении страховой деятельности:
1) суммы отчислений в страховые резервы (с учетом изменения доли перестраховщиков в страховых резервах), формируемые на основании законодательства о страховании в порядке, утвержденном Министерством финансов Российской Федерации; (в ред. Федерального закона от 29.06.2004 N 58-ФЗ)
1.1) суммы отчислений в резерв гарантий и резерв текущих компенсационных выплат, формируемые в соответствии с законодательством Российской Федерации об обязательном страховании гражданской ответственности владельцев транспортных средств, в размерах, установленных в соответствии со структурой страховых тарифов; (пп. 1.1 введен Федеральным законом от 29.12.2004 N 204-ФЗ)
1.2) суммы отчислений в резервы (фонды), формируемые в соответствии с требованиями международных систем обязательного страхования гражданской ответственности владельцев транспортных средств, к которым присоединилась Российская Федерация; (пп. 1.2 введен Федеральным законом от 29.12.2004 N 204-ФЗ)
2) страховые выплаты по договорам страхования, сострахования и перестрахования. В целях настоящей главы к страховым выплатам относятся выплаты рент, аннуитетов, пенсий и прочие выплаты, предусмотренные условиями договора страхования;
3) суммы страховых премий (взносов) по рискам, переданным в перестрахование. Положения настоящего подпункта применяются к договорам перестрахования, заключенным российскими страховыми организациями с российскими и иностранными перестраховщиками и брокерами;
4) вознаграждения и тантьемы по договорам перестрахования; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
5) суммы процентов на депо премий по рискам, переданным в перестрахование; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
6) вознаграждения состраховщику по договорам сострахования;
7) возврат части страховых премий (взносов), а также выкупных сумм по договорам страхования, сострахования и перестрахования в случаях, предусмотренных законодательством и (или) условиями договора;
8) вознаграждения за оказание услуг страхового агента и (или) страхового брокера;
9) расходы по оплате организациям или отдельным физическим лицам оказанных ими услуг,
связанных со страховой деятельностью, в том числе:
услуг актуариев;
медицинского обследования при заключении договоров страхования жизни и здоровья, если оплата такого медицинского обследования в соответствии с договорами осуществляется страховщиком;
детективных услуг, выполняемых организациями, имеющими лицензию на ведение указанной деятельности, связанных с установлением обоснованности страховых выплат;
услуг специалистов (в том числе экспертов, оценщиков, сюрвейеров, аварийных комиссаров, юристов), привлекаемых для оценки страхового риска, определения страховой стоимости имущества и размера страховой выплаты, оценки последствий страховых случаев, урегулирования страховых выплат, а также при осуществлении прямого возмещения убытков потерпевшим в соответствии с законодательством Российской Федерации об обязательном страховании гражданской ответственности владельцев транспортных средств; (в ред. Федерального закона от 25.12.2008 N 282-ФЗ)
услуг по изготовлению страховых свидетельств (полисов), бланков строгой отчетности, квитанций и иных подобных документов;
услуг организаций за выполнение ими письменных поручений работников по перечислению страховых взносов из заработной платы путем безналичных расчетов;
услуг организаций здравоохранения и других организаций по выдаче справок, статистических данных, заключений и иных аналогичных документов;
инкассаторских услуг;
Сумма отрицательной разницы, предусмотренная подпунктом 9.1, возникшая до дня вступления в силу Федерального закона от 15.11.2010 N 300-ФЗ, признается расходом на день вступления в силу Федерального закона от 15.11.2010 N 300-ФЗ с учетом положений статьи 330 (в редакции Федерального закона от 15.11.2010 N 300-ФЗ) (пункт 2 статьи 2 Федерального закона от 15.11.2010 N 300-ФЗ).
9.1) сумма отрицательной разницы, возникшей у страховщика, осуществившего прямое возмещение убытков, в результате превышения выплаты потерпевшему, осуществленной в порядке прямого возмещения убытков в соответствии с законодательством Российской Федерации об обязательном страховании гражданской ответственности владельцев транспортных средств, над средней суммой страховой выплаты, полученной от страховщика, застраховавшего гражданскую ответственность лица, причинившего вред; (пп. 9.1 введен Федеральным законом от 15.11.2010 N 300-ФЗ)
Сумма отрицательной разницы, предусмотренная подпунктом 9.2, возникшая до дня вступления в силу Федерального закона от 15.11.2010 N 300-ФЗ, признается расходом на день вступления в силу Федерального закона от 15.11.2010 N 300-ФЗ с учетом положений статьи 330 (в редакции Федерального закона от 15.11.2010 N 300-ФЗ) (пункт 2 статьи 2 Федерального закона от 15.11.2010 N 300-ФЗ).
9.2) сумма отрицательной разницы, возникшей у страховщика, застраховавшего гражданскую ответственность лица, причинившего вред, в результате превышения средней суммы страховой выплаты, возмещенной страховщику, осуществившему прямое возмещение убытков, над страховой выплатой по договору обязательного страхования гражданской ответственности владельцев транспортных средств, осуществленной в порядке прямого возмещения убытков в соответствии с законодательством Российской Федерации об обязательном страховании гражданской ответственности владельцев транспортных средств; (пп. 9.2 введен Федеральным законом от 15.11.2010 N 300-ФЗ)
10) другие расходы, непосредственно связанные со страховой деятельностью.
Статья 294.1. Особенности определения доходов и расходов страховых медицинских организаций - участников обязательного медицинского страхования
(в ред. Федерального закона от 29.11.2010 N 313-ФЗ)
1. К доходам страховых медицинских организаций - участников обязательного медицинского страхования, осуществляющих обязательное медицинское страхование, кроме доходов, предусмотренных статьями 249 и 250 настоящего Кодекса, относятся также средства, перечисляемые территориальными фондами обязательного медицинского страхования в соответствии с договором о финансовом обеспечении обязательного медицинского страхования и предназначенные на расходы на ведение дела по обязательному медицинскому страхованию, и средства, являющиеся вознаграждением за выполнение действий, предусмотренных указанным договором.
2. К расходам страховых медицинских организаций - участников обязательного медицинского страхования, осуществляющих обязательное медицинское страхование, кроме расходов, предусмотренных статьями 254 - 269 настоящего Кодекса, относятся также расходы, понесенные указанными организациями при осуществлении страховой деятельности по обязательному медицинскому страхованию.
Статья 295. Особенности определения доходов негосударственных пенсионных фондов
1. Доходы негосударственных пенсионных фондов определяются раздельно по доходам, полученным от размещения пенсионных резервов, доходам, полученным от инвестирования пенсионных накоплений, и по доходам, полученным от уставной деятельности указанных фондов. (п. 1 в ред. Федерального закона от 29.12.2004 N 204-ФЗ)
2. К доходам, полученным от размещения пенсионных резервов негосударственных пенсионных фондов, кроме доходов, предусмотренных статьями 249 и 250 настоящего Кодекса, в частности, относятся доходы от размещения средств пенсионных резервов в ценные бумаги, осуществления инвестиций и других вложений, установленных законодательством о негосударственных пенсионных фондах, определяемые в порядке, установленном настоящим Кодексом для соответствующих видов доходов.
В целях налогообложения доход, полученный от размещения пенсионных резервов, определяется как положительная разница между полученным доходом от размещения пенсионных резервов и доходом, рассчитанным исходя из ставки рефинансирования Центрального банка Российской Федерации и суммы размещенного резерва, с учетом времени фактического размещения, за исключением дохода, размещенного на солидарных пенсионных счетах, по итогам налогового периода. (в ред. Федерального закона от 29.12.2004 N 204-ФЗ)
Положения пункта 3 статьи 295 в редакции Федерального закона от 30.11.2011 N 359-ФЗ применяются с 1 июля 2012 года. До 1 июля 2012 года данный пункт применяется в предыдущей редакции.
3. К доходам, полученным от уставной деятельности фондов, кроме доходов, предусмотренных статьями 249 и 250 настоящего Кодекса, в частности, относятся:
отчисления от дохода от размещения пенсионных резервов, направленных на формирование имущества, предназначенного для обеспечения уставной деятельности фонда, осуществляемые в соответствии с законодательством о негосударственных пенсионных фондах;
доходы от размещения имущества, предназначенного для обеспечения уставной деятельности фондов, в ценные бумаги, осуществления инвестиций и других вложений, определяемые в порядке, установленном настоящим Кодексом для соответствующих видов доходов;
отчисления от дохода, полученного от инвестирования средств пенсионных накоплений, формируемых в соответствии с законодательством Российской Федерации, которые направлены на формирование имущества, предназначенного для обеспечения уставной деятельности негосударственного пенсионного фонда, и которые осуществляются в соответствии с законодательством Российской Федерации о негосударственных пенсионных фондах; (абзац введен Федеральным законом от 29.12.2004 N 204-ФЗ, в ред. Федерального закона от 30.11.2011 N 359-ФЗ)
часть суммы пенсионного взноса, направляемая на основании договора негосударственного
пенсионного обеспечения в соответствии с пенсионными правилами фонда на формирование имущества, предназначенного для обеспечения уставной деятельности, и покрытие административных расходов в соответствии с законодательством Российской Федерации о негосударственных пенсионных фондах. (абзац введен Федеральным законом от 29.12.2004 N 204-ФЗ)
Статья 296. Особенности определения расходов негосударственных пенсионных фондов
1. Для негосударственных пенсионных фондов раздельно определяются расходы, связанные с получением дохода от размещения пенсионных резервов, расходы, связанные с получением дохода от инвестирования пенсионных накоплений, и расходы, связанные с обеспечением уставной деятельности указанных фондов. (п. 1 в ред. Федерального закона от 29.12.2004 N 204-ФЗ)
КонсультантПлюс: примечание. В официальном тексте документа, видимо, допущена опечатка: в нижеследующем абзаце вместо
слов "кроме доходов" следует читать "кроме расходов".
2. К расходам, связанным с получением дохода от размещения пенсионных резервов негосударственных пенсионных фондов, кроме доходов, указанных в статьях 254 - 269 настоящего Кодекса (с учетом ограничений, предусмотренных законодательством Российской Федерации о негосударственном пенсионном обеспечении), относятся:
1) расходы, связанные с получением дохода от размещения пенсионных резервов, включая вознаграждения управляющей компании, депозитария, профессиональных участников рынка ценных бумаг;
2) обязательные расходы, связанные с хранением, поддержанием в рабочем состоянии и оценкой в соответствии с законодательством Российской Федерации имущества, в которое размещены пенсионные резервы;
3) отчисления на формирование имущества, предназначенного в обеспечение осуществления уставной деятельности этих фондов в соответствии с законодательством Российской Федерации, учитываемые в составе расходов;
4) отчисления на формирование страхового резерва, осуществляемые в соответствии с законодательством Российской Федерации о негосударственных пенсионных фондах и в порядке, установленном Правительством Российской Федерации, до достижения установленного советом фонда негосударственного пенсионного обеспечения размера страхового резерва, но не более 50 процентов величины резервов покрытия пенсионных обязательств. (пп. 4 введен Федеральным законом от 29.12.2004 N 204-ФЗ)
3. К расходам, связанным с обеспечением уставной деятельности негосударственных пенсионных фондов, кроме расходов, указанных в статьях 254 - 269 настоящего Кодекса (с учетом ограничений, предусмотренных законодательством Российской Федерации о негосударственном пенсионном обеспечении), относятся:
1) вознаграждения за оказание услуг по заключению договоров негосударственного пенсионного обеспечения и договоров обязательного пенсионного страхования в соответствии с законодательством Российской Федерации о негосударственных пенсионных фондах; (пп. 1 в ред. Федерального закона от 29.12.2004 N 204-ФЗ)
2) оплата услуг актуариев;
3) оплата услуг по изготовлению пенсионных свидетельств (полисов), бланков строгой отчетности, квитанций и иных подобных документов;
3.1) вознаграждение за услуги по ведению пенсионных счетов в соответствии с законодательством Российской Федерации о негосударственных пенсионных фондах; (пп. 3.1 введен Федеральным законом от 29.12.2004 N 204-ФЗ)
4) другие расходы, непосредственно связанные с деятельностью по негосударственному пенсионному обеспечению.
С 1 января 2006 года расходы, предусмотренные пунктом 4 статьи 296, не уменьшают налоговую базу при расчете негосударственными пенсионными фондами налога на прибыль организаций (Федеральный закон от 29.12.2004 N 204-ФЗ).
Положения пункта 4 статьи 296 в редакции Федерального закона от 30.11.2011 N 359-ФЗ применяются с 1 июля 2012 года. До 1 июля 2012 года данный пункт применяется в предыдущей редакции.
4. К расходам, связанным с получением дохода от инвестирования средств пенсионных накоплений, формируемых в соответствии с законодательством Российской Федерации, кроме расходов, указанных в статьях 254 - 269 настоящего Кодекса (с учетом ограничений, предусмотренных законодательством Российской Федерации о негосударственном пенсионном обеспечении), относятся: (в ред. Федерального закона от 30.11.2011 N 359-ФЗ)
1) расходы, связанные с получением дохода от инвестирования средств пенсионных накоплений, формируемых в соответствии с законодательством Российской Федерации, включая вознаграждения управляющей компании, специализированному депозитарию, иным профессиональным участникам рынка ценных бумаг; (в ред. Федерального закона от 30.11.2011 N 359-ФЗ)
2) обязательные расходы, связанные с хранением, поддержанием в рабочем состоянии и оценкой в соответствии с законодательством Российской Федерации имущества, в которое инвестированы средства пенсионных накоплений;
3) отчисления от дохода, полученного от инвестирования средств пенсионных накоплений, формируемых в соответствии с законодательством Российской Федерации, которые направлены на формирование имущества, предназначенного для обеспечения уставной деятельности фонда, и которые осуществляются в соответствии с законодательством Российской Федерации о негосударственных пенсионных фондах. (в ред. Федерального закона от 30.11.2011 N 359-ФЗ) (п. 4 введен Федеральным законом от 29.12.2004 N 204-ФЗ)
Статья 297. Утратила силу. - Федеральный закон от 29.05.2002 N 57-ФЗ.
Статья 298. Особенности определения доходов профессиональных участников рынка ценных бумаг
К доходам налогоплательщиков, которые в соответствии с законодательством Российской Федерации о рынке ценных бумаг признаются профессиональными участниками рынка ценных бумаг (далее по тексту - профессиональные участники рынка ценных бумаг), кроме доходов, предусмотренных статьями 249 и 250 настоящего Кодекса, относятся также доходы от осуществления профессиональной деятельности на рынке ценных бумаг.
К таким доходам, в частности, относятся:
1) доходы от оказания посреднических и иных услуг на рынке ценных бумаг;
2) часть дохода, возникающего от использования средств клиентов до момента их возврата клиентам в соответствии с условиями договора;
3) доходы от предоставления услуг по хранению сертификатов ценных бумаг и (или) учету прав на ценные бумаги;
4) доходы от оказания депозитарных услуг, включая услуги по предоставлению информации о ценных бумагах, ведению счета депо;
5) доходы от оказания услуг по ведению реестра владельцев ценных бумаг;
6) доходы от предоставления услуг, непосредственно способствующих заключению третьими лицами
гражданско-правовых сделок с ценными бумагами;
7) доходы от предоставления консультационных услуг на рынке ценных бумаг;
8) доходы в виде сумм восстановленных резервов под обесценение ценных бумаг, ранее принятых на расходы согласно статье 300 настоящего Кодекса;
9) прочие доходы, получаемые профессиональными участниками рынка ценных бумаг от своей профессиональной деятельности.
Статья 299. Особенности определения расходов профессиональных участников рынка ценных бумаг
К расходам профессиональных участников рынка ценных бумаг, кроме расходов, указанных в статьях 254 - 269 настоящего Кодекса (с учетом ограничений, предусмотренных законодательством Российской Федерации о рынке ценных бумаг), относятся, в частности:
1) расходы в виде взносов организаторам торговли и иным организациям (в том числе в соответствии с законодательством Российской Федерации некоммерческим организациям), имеющим соответствующую лицензию;
2) расходы на поддержание и обслуживание торговых мест различного режима, возникающие в связи с осуществлением профессиональной деятельности;
3) расходы на осуществление экспертизы, связанной с подлинностью представляемых документов, в том числе бланков (сертификатов) ценных бумаг;
4) расходы, связанные с раскрытием информации о деятельности профессионального участника рынка ценных бумаг;
5) расходы на создание и доначисление резервов под обесценение ценных бумаг согласно статье 300 настоящего Кодекса;
6) расходы на участие в собраниях акционеров, проводимых эмитентами ценных бумаг или по их поручению;
7) другие расходы, непосредственно связанные с деятельностью профессиональных участников рынка ценных бумаг.
Статья 299.1. Особенности определения доходов клиринговых организаций
(введена Федеральным законом от 25.11.2009 N 281-ФЗ)
1. К доходам налогоплательщиков - клиринговых организаций относятся доходы, предусмотренные статьями 249 и 250 настоящего Кодекса, определяемые с учетом особенностей, предусмотренных настоящей статьей.
2. При определении налоговой базы клиринговых организаций не учитываются следующие доходы:
1) денежные средства и иное имущество, которые получены клиринговой организацией в качестве обеспечения исполнения обязательств участников клиринга, а также от реализации имущества, составляющего такое обеспечение;
2) денежные средства и иное имущество, которые получены клиринговой организацией в целях осуществления расчетов по обязательствам участников клиринга, в том числе по договорам, стороной по которым является клиринговая организация (за исключением денежных средств и иного имущества, которые получены клиринговой организацией в качестве оплаты ее услуг), а также по договорам, предусматривающим реализацию имущества, заключаемым клиринговой организацией в целях исполнения обязательств участников клиринга;
3) денежные средства и иное имущество, которые получены клиринговой организацией от
использования фондов, сформированных этой клиринговой организацией в целях обеспечения исполнения обязательств по гражданско-правовым договорам.
Статья 299.2. Особенности определения расходов клиринговых организаций
(введена Федеральным законом от 25.11.2009 N 281-ФЗ)
1. К расходам налогоплательщиков - клиринговых организаций относятся расходы, предусмотренные статьями 254 - 269 настоящего Кодекса, определяемые с учетом особенностей, предусмотренных настоящей статьей.
2. При определении налоговой базы клиринговых организаций не учитываются следующие расходы:
1) денежные средства и иное имущество, которые обеспечивают исполнение обязательств участников клиринга и переданы клиринговой организацией в счет исполнения таких обязательств;
2) денежные средства и иное имущество, которые переданы клиринговой организацией участникам клиринга по итогам осуществления клиринга (расчетов), в том числе по договорам, стороной по которым является клиринговая организация, а также по договорам, предусматривающим приобретение имущества, совершаемым клиринговой организацией в целях исполнения обязательств участников клиринга;
3) денежные средства и иное имущество, которые переданы участникам клиринга и которые получены клиринговой организацией от использования фондов, сформированных клиринговой организацией за счет взносов данных участников клиринга в целях обеспечения исполнения обязательств по гражданско-правовым договорам.
Статья 300. Расходы на формирование резервов под обесценение ценных бумаг у профессиональных участников рынка ценных бумаг, осуществляющих дилерскую деятельность
Профессиональные участники рынка ценных бумаг признаются осуществляющими дилерскую деятельность, если дилерская деятельность предусмотрена соответствующей лицензией, выданной участнику рынка ценных бумаг в установленном порядке.
Профессиональные участники рынка ценных бумаг, осуществляющие дилерскую деятельность, вправе относить на расходы в целях налогообложения отчисления в резервы под обесценение ценных бумаг в случае, если такие налогоплательщики определяют доходы и расходы по методу начисления. В таком случае суммы восстановленных резервов под обесценение ценных бумаг, отчисления на создание (корректировку) которых ранее были учтены при определении налоговой базы, признаются доходом указанных налогоплательщиков.
Указанные резервы под обесценение ценных бумаг создаются (корректируются) по состоянию на конец отчетного (налогового) периода в размере превышения цен приобретения эмиссионных ценных бумаг, обращающихся на организованном рынке ценных бумаг, над их рыночной котировкой (расчетная величина резерва). При этом в цену приобретения ценной бумаги в целях настоящей главы также включаются расходы по ее приобретению.
Резервы создаются (корректируются) в отношении каждой ценной бумаги одного выпуска (дополнительного выпуска) ценных бумаг, удовлетворяющего указанным требованиям, независимо от изменения стоимости ценных бумаг других выпусков (дополнительных выпусков). (часть четвертая в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
При реализации или ином выбытии ценных бумаг, в отношении которых ранее создавался резерв, отчисления на создание (корректировку) которого ранее были учтены при определении налоговой базы, сумма такого резерва подлежит включению в доходы налогоплательщика на дату реализации или иного выбытия ценной бумаги.
В случае, если по окончании отчетного (налогового) периода сумма резерва с учетом рыночных котировок ценных бумаг на конец этого периода оказывается недостаточна, налогоплательщик увеличивает сумму резерва в установленном выше порядке, и отчисления на увеличение резерва учитываются в составе расходов в целях налогообложения. Если на конец отчетного (налогового) периода сумма ранее
созданного резерва с учетом восстановленных сумм превышает расчетную величину, резерв уменьшается налогоплательщиком (восстанавливается) до расчетной величины с включением в доходы суммы такого восстановления.
Резервы под обесценение ценных бумаг создаются в валюте Российской Федерации независимо от валюты номинала ценной бумаги. Для ценных бумаг, номинированных в иностранной валюте, цена приобретения пересчитывается в рублях по официальному курсу Центрального банка Российской Федерации на дату приобретения ценной бумаги, а их рыночная котировка - по официальному курсу Центрального банка Российской Федерации на дату создания (корректировки) резерва. (в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
Для ценных бумаг, условиями выпуска которых предусмотрено частичное погашение их номинальной стоимости, при формировании (корректировке) резерва по состоянию на конец отчетного (налогового) периода цена приобретения корректируется с учетом доли частичного погашения номинальной стоимости ценной бумаги. (часть восьмая введена Федеральным законом от 25.11.2009 N 281-ФЗ)
Налогоплательщик, являющийся продавцом по первой части РЕПО или заимодавцем по операции займа ценными бумагами, не вправе формировать резервы под обесценение ценных бумаг по ценным бумагам, переданным по операции РЕПО (договору займа). (часть девятая введена Федеральным законом от 25.11.2009 N 281-ФЗ)
Налогоплательщик, являющийся покупателем по первой части РЕПО или заемщиком по операции займа ценными бумагами, вправе формировать резервы под обесценение ценных бумаг по ценным бумагам, полученным по операции РЕПО (договору займа). (часть десятая введена Федеральным законом от 25.11.2009 N 281-ФЗ)
Статья 301. Срочные сделки. Особенности налогообложения
1. Финансовым инструментом срочной сделки признается договор, являющийся производным финансовым инструментом в соответствии с Федеральным законом "О рынке ценных бумаг". Перечень видов производных финансовых инструментов (в том числе форвардные, фьючерсные, опционные контракты, своп-контракты) устанавливается федеральным органом исполнительной власти по рынку ценных бумаг в соответствии с Федеральным законом "О рынке ценных бумаг".
В целях настоящей главы не признается финансовым инструментом срочных сделок договор, являющийся производным финансовым инструментом в соответствии с Федеральным законом "О рынке ценных бумаг", предусматривающий обязанность сторон или стороны договора периодически или единовременно уплачивать денежные суммы, в том числе в случае предъявления требований другой стороной, в зависимости от изменения значений величин, составляющих официальную статистическую информацию, изменения физических, биологических и (или) химических показателей состояния окружающей среды или изменения значений величин, определяемых на основании одного или совокупности нескольких указанных в настоящем абзаце показателей.
Договоры, являющиеся производными финансовыми инструментами, требования по которым не подлежат судебной защите в соответствии с гражданским законодательством, заключенные налогоплательщиками налога на прибыль организаций до 1 июля 2009 года и признаваемые на дату их заключения для целей налогообложения финансовыми инструментами срочных сделок, в целях главы 25 Налогового кодекса РФ признаются финансовыми инструментами срочных сделок (пункт 5 статьи 13 Федерального закона от 25.11.2009 N 281-ФЗ).
В целях настоящей главы также не признается финансовым инструментом срочных сделок договор, требования по которому не подлежат судебной защите в соответствии с гражданским законодательством Российской Федерации. Убытки, полученные от указанных договоров, не учитываются при определении налоговой базы.
Под базисным активом финансовых инструментов срочных сделок понимается предмет срочной сделки (в том числе иностранная валюта, ценные бумаги и иное имущество и имущественные права, процентные ставки, кредитные ресурсы, индексы цен или процентных ставок, другие финансовые
инструменты срочных сделок).
Под участниками срочных сделок понимаются организации, совершающие операции с финансовыми инструментами срочных сделок. (п. 1 в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
2. Исполнением прав и обязанностей по операции с финансовыми инструментами срочных сделок является исполнение финансового инструмента срочных сделок либо путем поставки базисного актива, либо путем произведения окончательного взаиморасчета по финансовому инструменту срочных сделок, либо путем совершения участником срочной сделки операции, противоположной ранее совершенной операции с финансовым инструментом срочных сделок. Для операций с финансовыми инструментами срочных сделок, направленных на покупку базисного актива, операцией противоположной направленности признается операция, направленная на продажу базисного актива, а для операции, направленной на продажу базисного актива, - операция, направленная на покупку базисного актива. При этом налогообложение операций по поставке базисного актива осуществляется в порядке, предусмотренном статьями 301 - 305 настоящего Кодекса. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Налогоплательщик вправе с учетом требований настоящей статьи самостоятельно квалифицировать сделку, условия которой предусматривают поставку базисного актива, признавая ее операцией с финансовым инструментом срочных сделок либо сделкой на поставку предмета сделки с отсрочкой исполнения. Критерии отнесения сделок, предусматривающих поставку предмета сделки (за исключением операций хеджирования), к категории операций с финансовыми инструментами срочных сделок должны быть определены налогоплательщиком в учетной политике для целей налогообложения. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 25.11.2009 N 281-ФЗ)
Датой окончания операции с финансовым инструментом срочных сделок является дата исполнения прав и обязанностей по операции с финансовым инструментом срочных сделок.
Обязательства по операции с финансовыми инструментами срочных сделок без ее переквалификации могут быть прекращены зачетом (взаимозачетом) однородных требований и обязательств. Однородными признаются в том числе требования по поставке имеющих одинаковый объем прав ценных бумаг одного эмитента, одного вида, одной категории (типа) или одного паевого инвестиционного фонда (для инвестиционных паев паевых инвестиционных фондов), а также требования по уплате денежных средств в той же валюте. (абзац введен Федеральным законом от 25.11.2009 N 281-ФЗ)
Налогообложение сделок, квалифицированных как сделки на поставку предмета сделки с отсрочкой исполнения, осуществляется в порядке, предусмотренном настоящим Кодексом для соответствующих базисных активов таких сделок. (абзац введен Федеральным законом от 25.11.2009 N 281-ФЗ)
3. В целях настоящей главы финансовые инструменты срочных сделок подразделяются на финансовые инструменты срочных сделок, обращающиеся на организованном рынке, и финансовые инструменты срочных сделок, не обращающиеся на организованном рынке. При этом финансовые инструменты срочных сделок признаются обращающимися на организованном рынке при одновременном соблюдении следующих условий:
1) порядок их заключения, обращения и исполнения устанавливается организатором торговли, имеющим на это право в соответствии с законодательством Российской Федерации или законодательством иностранных государств;
2) информация о ценах финансовых инструментов срочных сделок публикуется в средствах массовой информации (в том числе электронных) либо может быть предоставлена организатором торговли или иным уполномоченным лицом любому заинтересованному лицу в течение трех лет после даты совершения операции с финансовым инструментом срочной сделки.
3.1. Сделка, которая заключается не на организованном рынке и условия которой предусматривают поставку базисного актива (в том числе ценных бумаг, иностранной валюты, товара), может быть
квалифицирована в качестве финансового инструмента срочных сделок при условии, что поставка базисного актива в соответствии с условиями такой сделки должна быть осуществлена не ранее третьего дня после дня ее заключения.
Сделка, которая заключается не на организованном рынке и условия которой не предусматривают поставки базисного актива, может быть квалифицирована только как финансовый инструмент срочных сделок. (п. 3.1 введен Федеральным законом от 25.11.2009 N 281-ФЗ)
3.2. В целях настоящей главы финансовые инструменты срочных сделок, условия которых предусматривают поставку базисного актива или заключение иного финансового инструмента срочных сделок, условия которого предусматривают поставку базисного актива, признаются поставочными срочными сделками, а финансовые инструменты срочных сделок, условия которых не предусматривают поставки базисного актива или заключения иного финансового инструмента срочных сделок, условия которых предусматривают поставку базисного актива, расчетными срочными сделками.
Сделки, квалифицированные как поставочные срочные сделки, а также как сделки на поставку предмета сделки с отсрочкой исполнения, в целях настоящей главы не подлежат переквалификации в расчетные срочные сделки в случае прекращения обязательств способами, отличными от надлежащего исполнения. (п. 3.2 введен Федеральным законом от 25.11.2009 N 281-ФЗ)
4. Для целей настоящей главы под вариационной маржей понимается сумма денежных средств, рассчитываемая организатором торговли или клиринговой организации и уплачиваемая (получаемая) участниками срочных сделок в соответствии с установленными организаторами торговли и (или) клиринговыми организациями правилами. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 25.11.2009 N 281-ФЗ)
5. В целях настоящей главы под операциями хеджирования понимаются операции (совокупность операций) с финансовыми инструментами срочных сделок (в том числе разных видов), совершаемые в целях уменьшения (компенсации) неблагоприятных для налогоплательщика последствий (полностью или частично), обусловленных возникновением убытка, недополучением прибыли, уменьшением выручки, уменьшением рыночной стоимости имущества, включая имущественные права (права требования), увеличением обязательств налогоплательщика вследствие изменения цены, процентной ставки, валютного курса, в том числе курса иностранной валюты к валюте Российской Федерации, или иного показателя (совокупности показателей) объекта (объектов) хеджирования.
Под объектами хеджирования признаются имущество, имущественные права налогоплательщика, его обязательства, в том числе права требования и обязанности, носящие денежный характер, срок исполнения которых на дату совершения операции хеджирования не наступил, включая права требования и обязанности, осуществление (исполнение) которых обусловлено предъявлением требования стороны по договору и в отношении которых налогоплательщик принял решение о хеджировании. Базисные активы финансовых инструментов срочных сделок, которые используются для операции хеджирования, могут отличаться от объекта хеджирования.
В целях хеджирования допускается заключение более одного финансового инструмента срочной сделки разных видов, включая заключение нескольких финансовых инструментов срочных сделок в рамках одной операции хеджирования в течение срока хеджирования.
Для подтверждения обоснованности отнесения операции (совокупности операций) с финансовыми инструментами срочных сделок к операции хеджирования налогоплательщик составляет на дату заключения данных сделок (первой из сделок - при заключении нескольких сделок в рамках одной операции хеджирования) по операции хеджирования справку, подтверждающую, что исходя из прогнозов налогоплательщика совершение данной операции (совокупности операций) позволяет уменьшить неблагоприятные последствия, связанные с изменением цены (в том числе рыночной котировки, курса) или иного показателя объекта хеджирования. (п. 5 в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
6. При проведении налогоплательщиками - участниками срочных сделок операций в рамках
форвардных контрактов, предполагающих поставку базисного актива иностранной организации в таможенной процедуре экспорта, налоговая база определяется с учетом положений статьи 105.3 настоящего Кодекса. (п. 6 введен Федеральным законом от 29.05.2002 N 57-ФЗ, в ред. Федеральных законов от 27.11.2010 N 306-ФЗ, от 18.07.2011 N 227-ФЗ)
Статья 302. Особенности формирования доходов и расходов налогоплательщика по операциям с финансовыми инструментами срочных сделок, обращающимися на организованном рынке
1. В целях настоящей главы доходами налогоплательщика по операциям с финансовыми инструментами срочных сделок, обращающимися на организованном рынке, полученными в налоговом (отчетном) периоде, признаются:
1) сумма вариационной маржи, причитающейся к получению налогоплательщиком в течение отчетного (налогового) периода;
2) иные суммы, причитающиеся к получению в течение отчетного (налогового) периода по операциям с финансовыми инструментами срочных сделок, обращающимися на организованном рынке, в том числе в порядке расчетов по операциям с финансовыми инструментами срочных сделок, предусматривающим поставку базисного актива.
2. В целях настоящей главы расходами налогоплательщика по финансовым инструментам срочных сделок, обращающимся на организованном рынке, понесенными в налоговом (отчетном) периоде, признаются:
1) сумма вариационной маржи, подлежащая уплате налогоплательщиком в течение налогового (отчетного) периода;
2) иные суммы, подлежащие уплате в течение налогового (отчетного) периода по операциям с финансовыми инструментами срочных сделок, обращающимися на организованном рынке, а также стоимость базисного актива, передаваемого по сделкам, предусматривающим поставку базисного актива;
3) иные расходы, связанные с осуществлением операций с финансовыми инструментами срочных сделок, обращающимися на организованном рынке.
Статья 303. Особенности формирования доходов и расходов налогоплательщика по операциям с финансовыми инструментами срочных сделок, не обращающимися на организованном рынке
1. В целях настоящей главы доходами налогоплательщика по операциям с финансовыми инструментами срочных сделок, не обращающимися на организованном рынке, полученными в налоговом (отчетном) периоде, признаются:
1) суммы денежных средств, причитающиеся к получению в отчетном (налоговом) периоде одним из участников операции с финансовым инструментом срочной сделки при ее исполнении (окончании); (пп. 1 в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
2) иные суммы, причитающиеся к получению в течение налогового (отчетного) периода по операциям с финансовыми инструментами срочных сделок, не обращающимися на организованном рынке, в том числе в порядке расчетов по операциям с финансовыми инструментами срочных сделок, предусматривающим поставку базисного актива.
2. Расходами по операциям с финансовыми инструментами срочных сделок, не обращающимися на организованном рынке, понесенными в налоговом (отчетном) периоде, признаются:
1) суммы денежных средств, подлежащие уплате в отчетном (налоговом) периоде одним из участников операции с финансовым инструментом срочной сделки при ее исполнении (окончании); (пп. 1 в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
2) иные суммы, подлежащие уплате в течение налогового (отчетного) периода по операциям с финансовыми инструментами срочных сделок, не обращающимися на организованном рынке, а также
стоимость базисного актива, передаваемого по сделкам, предусматривающим поставку базисного актива;
3) иные расходы, связанные с осуществлением операций с финансовыми инструментами срочных сделок.
Об особенностях определения налоговой базы по налогу на прибыль организаций по операциям с финансовыми инструментами срочных сделок, заключенным до и после 1 июля 2009 года, дата завершения которых наступает с 1 января 2010 года, а также о порядке признания убытков по таким сделкам см. пункты 2 и 3 статьи 13 Федерального закона от 25.11.2009 N 281-ФЗ.
Статья 304. Особенности определения налоговой базы по операциям с финансовыми инструментами срочных сделок
1. Налоговая база по операциям с финансовыми инструментами срочных сделок, обращающимися на организованном рынке, и налоговая база по операциям с финансовыми инструментами срочных сделок, не обращающимися на организованном рынке, исчисляются отдельно.
2. Налоговая база по операциям с финансовыми инструментами срочных сделок, обращающимися на организованном рынке, определяется как разница между суммами доходов по указанным сделкам со всеми базисными активами, причитающимися к получению за отчетный (налоговый) период, и суммами расходов по указанным сделкам со всеми базисными активами за отчетный (налоговый) период. Отрицательная разница соответственно признается убытком от таких операций.
Убыток по операциям с финансовыми инструментами срочных сделок, обращающимися на организованном рынке, уменьшает налоговую базу, определяемую в соответствии со статьей 274 настоящего Кодекса.
3. Налоговая база по операциям с финансовыми инструментами срочных сделок, не обращающимися на организованном рынке, определяется как разница между доходами по указанным операциям со всеми базисными активами и расходами по указанным операциям со всеми базисными активами за отчетный (налоговый) период. Отрицательная разница соответственно признается убытками от таких операций.
Убыток по операциям с финансовыми инструментами срочных сделок, не обращающимися на организованном рынке, не уменьшает налоговую базу, определенную в соответствии со статьей 274 настоящего Кодекса (за исключением случаев, предусмотренных пунктом 5 настоящей статьи).
КонсультантПлюс: примечание. О порядке признания убытками налогоплательщика налога на прибыль организаций и погашения с 1
января 2010 года убытков, которые получены по операциям с финансовыми инструментами срочных сделок, не обращающимися на организованном рынке, по завершенным сделкам и которые не погашены до дня вступления в силу Федерального закона от 25.11.2009 N 281-ФЗ см. пункт 4 статьи 13 Федерального закона от 25.11.2009 N 281-ФЗ.
4. Убытки по операциям с финансовыми инструментами срочных сделок, не обращающимися на организованном рынке, могут быть отнесены на уменьшение налоговой базы, образующейся по операциям с финансовыми инструментами срочных сделок, не обращающимися на организованном рынке, в последующие налоговые периоды в порядке, установленном настоящей главой (за исключением случаев, предусмотренных пунктом 5 настоящей статьи).
5. При осуществлении операции хеджирования с учетом требований пункта 5 статьи 301 настоящего Кодекса доходы (расходы) учитываются при определении налоговой базы, при расчете которой в соответствии с положениями статьи 274 настоящего Кодекса учитываются доходы и расходы, связанные с объектом хеджирования.
Банки вправе уменьшить налоговую базу, исчисленную в соответствии со статьей 274 настоящего Кодекса, на сумму убытка, полученного по операциям с поставочными срочными сделками, которые не обращаются на организованном рынке и базисным активом которых выступает иностранная валюта.
Профессиональные участники рынка ценных бумаг, осуществляющие дилерскую деятельность,
включая банки, вправе уменьшить налоговую базу, исчисленную в соответствии со статьей 274 настоящего Кодекса, на сумму убытка, полученного по операциям с финансовыми инструментами срочных сделок, не обращающимися на организованном рынке.
В целях настоящей главы под профессиональными участниками рынка ценных бумаг понимаются в том числе кредитные организации, имеющие соответствующую лицензию, выданную федеральным органом исполнительной власти по рынку ценных бумаг. (п. 5 в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
6. При определении налоговой базы по операциям с финансовыми инструментами срочных сделок положения главы 14.3 настоящего Кодекса могут применяться только в случаях, предусмотренных настоящей главой. (в ред. Федерального закона от 18.07.2011 N 227-ФЗ)
7. Полученные доходы и понесенные расходы по обязательствам (требованиям) из своп-контракта учитываются при определении налоговой базы по операциям с финансовыми инструментами срочных сделок. (п. 7 введен Федеральным законом от 25.11.2009 N 281-ФЗ)
Статья 305. Особенности оценки для целей налогообложения операций с финансовыми инструментами срочных сделок
1. В отношении финансовых инструментов срочных сделок, обращающихся на организованном рынке, фактическая цена сделки для целей налогообложения признается рыночной, если фактическая цена сделки находится в интервале между минимальной и максимальной ценой сделок (интервал цен) с указанным инструментом, зарегистрированном организатором торговли в дату заключения сделки.
Если по одному и тому же финансовому инструменту срочных сделок сделки совершались через двух и более организаторов торговли, то участник срочных сделок вправе самостоятельно выбрать организатора торговли, зарегистрированный которым интервал цен будет использоваться для признания фактической цены сделки рыночной ценой в целях налогообложения.
В отсутствие у организатора торговли информации об интервале цен в дату заключения соответствующей сделки для указанных целей используются данные организатора торговли об интервале цен в дату ближайших торгов, состоявшихся в течение последних трех месяцев. (в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
2. Фактическая цена финансового инструмента срочной сделки, не обращающегося на организованном рынке, признается для целей налогообложения рыночной ценой, если она отличается не более чем на 20 процентов в сторону повышения (понижения) от расчетной стоимости этого финансового инструмента срочных сделок на дату заключения срочной сделки. Порядок определения расчетной стоимости соответствующих видов финансовых инструментов срочных сделок устанавливается федеральным органом исполнительной власти по рынку ценных бумаг по согласованию с Министерством финансов Российской Федерации.
Если фактическая цена финансового инструмента срочной сделки, не обращающегося на организованном рынке, отличается более чем на 20 процентов в сторону повышения (понижения) от расчетной стоимости этого финансового инструмента срочных сделок, доходы (расходы) налогоплательщика определяются исходя из расчетной стоимости, увеличенной (уменьшенной) на 20 процентов. (п. 2 в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
Статья 306. Особенности налогообложения иностранных организаций. Постоянное представительство иностранной организации
1. Положениями статей 306 - 309 настоящего Кодекса устанавливаются особенности исчисления налога иностранными организациями, осуществляющими предпринимательскую деятельность на территории Российской Федерации, в случае, если такая деятельность создает постоянное представительство иностранной организации, а также исчисления налога иностранными организациями, не связанными с деятельностью через постоянное представительство в Российской Федерации, получающими
доход из источников в Российской Федерации.
2. Под постоянным представительством иностранной организации в Российской Федерации для целей настоящей главы понимается филиал, представительство, отделение, бюро, контора, агентство, любое другое обособленное подразделение или иное место деятельности этой организации (далее в настоящей главе - отделение), через которое организация регулярно осуществляет предпринимательскую деятельность на территории Российской Федерации, связанную с:
пользованием недрами и (или) использованием других природных ресурсов;
проведением предусмотренных контрактами работ по строительству, установке, монтажу, сборке, наладке, обслуживанию и эксплуатации оборудования, в том числе игровых автоматов;
продажей товаров с расположенных на территории Российской Федерации и принадлежащих этой организации или арендуемых ею складов;
осуществлением иных работ, оказанием услуг, ведением иной деятельности, за исключением предусмотренной пунктом 4 настоящей статьи.
3. Постоянное представительство иностранной организации считается образованным с начала регулярного осуществления предпринимательской деятельности через ее отделение. При этом деятельность по созданию отделения сама по себе не создает постоянного представительства. Постоянное представительство прекращает существование с момента прекращения предпринимательской деятельности через отделение иностранной организации.
При пользовании недрами и (или) использовании других природных ресурсов постоянное представительство иностранной организации считается образованным с более ранней из следующих дат: даты вступления в силу лицензии (разрешения), удостоверяющей право этой организации на осуществление соответствующей деятельности, или даты фактического начала такой деятельности. В случае, если иностранная организация выполняет работы, оказывает услуги другому лицу, имеющему указанную лицензию (разрешение) или выступающему в качестве генерального подрядчика для лица, имеющего такую лицензию (разрешение), при решении вопросов, связанных с образованием и прекращением существования постоянного представительства этой иностранной организации, применяется порядок, аналогичный установленному пунктами 2 - 4 статьи 308 настоящего Кодекса.
4. Факт осуществления иностранной организацией на территории Российской Федерации деятельности подготовительного и вспомогательного характера при отсутствии признаков постоянного представительства, предусмотренных пунктом 2 настоящей статьи, не может рассматриваться как приводящий к образованию постоянного представительства. К подготовительной и вспомогательной деятельности, в частности, относятся:
1) использование сооружений исключительно для целей хранения, демонстрации и (или) поставки товаров, принадлежащих этой иностранной организации, до начала такой поставки;
2) содержание запаса товаров, принадлежащих этой иностранной организации, исключительно для целей их хранения, демонстрации и (или) поставки до начала такой поставки;
3) исключен. - Федеральный закон от 29.05.2002 N 57-ФЗ;
3) содержание постоянного места деятельности исключительно для целей закупки товаров этой иностранной организацией;
4) содержание постоянного места деятельности исключительно для сбора, обработки и (или) распространения информации, ведения бухгалтерского учета, маркетинга, рекламы или изучения рынка товаров (работ, услуг), реализуемых иностранной организацией, если такая деятельность не является основной (обычной) деятельностью этой организации; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
5) содержание постоянного места деятельности исключительно для целей простого подписания контрактов от имени этой организации, если подписание контрактов происходит в соответствии с
детальными письменными инструкциями иностранной организации.
Положения пункта 4.1 статьи 306 применяются до 1 января 2017 года (пункт 6 статьи 12 Федерального закона от 30.07.2010 N 242-ФЗ).
4.1. Факт осуществления лицом, являющимся иностранным маркетинговым партнером Международного олимпийского комитета в соответствии со статьей 3.1 Федерального закона от 1 декабря 2007 года N 310-ФЗ "Об организации и о проведении XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, развитии города Сочи как горноклиматического курорта и внесении изменений в отдельные законодательные акты Российской Федерации", деятельности на территории Российской Федерации в связи с исполнением обязательств маркетингового партнера Международного олимпийского комитета в течение периода организации XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, установленного частью 1 статьи 2 указанного Федерального закона, при наличии признаков постоянного представительства, предусмотренных пунктом 2 настоящей статьи, не может рассматриваться как приводящий к образованию постоянного представительства. (п. 4.1 введен Федеральным законом от 30.07.2010 N 242-ФЗ)
5. Факт владения иностранной организацией ценными бумагами, долями в капитале российских организаций, а также иным имуществом на территории Российской Федерации при отсутствии признаков постоянного представительства, предусмотренных пунктом 2 настоящей статьи, сам по себе не может рассматриваться для такой иностранной организации как приводящий к образованию постоянного представительства в Российской Федерации.
6. Факт заключения иностранной организацией договора простого товарищества или иного договора, предполагающего совместную деятельность его сторон (участников), осуществляемую полностью или частично на территории Российской Федерации, сам по себе не может рассматриваться для данной организации как приводящий к образованию постоянного представительства в Российской Федерации.
7. Факт предоставления иностранной организацией персонала для работы на территории Российской Федерации в другой организации при отсутствии признаков постоянного представительства, предусмотренных пунктом 2 настоящей статьи, не может рассматриваться как приводящий к образованию постоянного представительства иностранной организации, предоставившей персонал, если такой персонал действует исключительно от имени и в интересах организации, в которую он был направлен.
8. Осуществление иностранной организацией операций по ввозу в Российскую Федерацию или вывозу из Российской Федерации товаров, в том числе в рамках внешнеторговых контрактов, при отсутствии признаков постоянного представительства, предусмотренных пунктом 2 настоящей статьи, не может рассматриваться как приводящий к образованию постоянного представительства этой организации в Российской Федерации. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
9. Иностранная организация рассматривается как имеющая постоянное представительство в случае, если эта организация осуществляет поставки с территории Российской Федерации принадлежащих ей товаров, полученных в результате переработки на таможенной территории или под таможенным контролем, а также в случае, если эта организация осуществляет деятельность, отвечающую признакам, предусмотренным пунктом 2 настоящей статьи, через лицо, которое на основании договорных отношений с этой иностранной организацией представляет ее интересы в Российской Федерации, действует на территории Российской Федерации от имени этой иностранной организации, имеет и регулярно использует полномочия на заключение контрактов или согласование их существенных условий от имени данной организации, создавая при этом правовые последствия для данной иностранной организации (зависимый агент). (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Иностранная организация не рассматривается как имеющая постоянное представительство, если она осуществляет деятельность на территории Российской Федерации через брокера, комиссионера, профессионального участника российского рынка ценных бумаг или любое другое лицо, действующее в рамках своей основной (обычной) деятельности.
10. Тот факт, что лицо, осуществляющее деятельность на территории Российской Федерации,
является взаимозависимым с иностранной организацией, при отсутствии признаков зависимого агента, предусмотренных пунктом 9 настоящей статьи, не рассматривается как приводящий к образованию постоянного представительства этой иностранной организации в Российской Федерации.
Статья 307. Особенности налогообложения иностранных организаций, осуществляющих деятельность через постоянное представительство в Российской Федерации
1. Объектом налогообложения для иностранных организаций, осуществляющих деятельность в Российской Федерации через постоянное представительство, признается:
доход, полученный иностранной организацией в результате осуществления деятельности на территории Российской Федерации через ее постоянное представительство, уменьшенный на величину произведенных этим постоянным представительством расходов, определяемых с учетом положений пункта 4 настоящей статьи;
доходы иностранной организации от владения, пользования и (или) распоряжения имуществом постоянного представительства этой организации в Российской Федерации за вычетом расходов, связанных с получением таких доходов;
другие доходы от источников в Российской Федерации, указанные в пункте 1 статьи 309 настоящего Кодекса, относящиеся к постоянному представительству.
2. Налоговая база определяется как денежное выражение объекта налогообложения, установленного пунктом 1 настоящей статьи.
При определении налоговой базы иностранной некоммерческой организации учитываются положения пункта 2 статьи 251 настоящего Кодекса.
3. В случае, если иностранная организация осуществляет на территории Российской Федерации деятельность подготовительного и (или) вспомогательного характера в интересах третьих лиц, приводящую к образованию постоянного представительства, и при этом в отношении такой деятельности не предусмотрено получение вознаграждения, налоговая база определяется в размере 20 процентов от суммы расходов этого постоянного представительства, связанных с такой деятельностью.
4. При наличии у иностранной организации на территории Российской Федерации более чем одного отделения, деятельность через которые приводит к образованию постоянного представительства, налоговая база и сумма налога рассчитываются отдельно по каждому отделению.
В случае, если иностранная организация осуществляет через такие отделения деятельность в рамках единого технологического процесса, или в других аналогичных случаях по согласованию с федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов, такая организация вправе рассчитывать налогооблагаемую прибыль, относящуюся к ее деятельности через отделение на территории Российской Федерации, в целом по группе таких отделений (в том числе по всем отделениям) при условии применения всеми включенными в группу отделениями единой учетной политики в целях налогообложения. При этом иностранная организация самостоятельно определяет, какое из отделений будет вести налоговый учет, а также представлять налоговые декларации по месту нахождения каждого отделения. Сумма налога на прибыль, подлежащая уплате в бюджет в таком случае, распределяется между отделениями в общем порядке, предусмотренном статьей 288 настоящего Кодекса. При этом не учитываются стоимость основных средств и нематериальных активов, а также среднесписочная численность работников (фонд оплаты труда работников), не относящихся к деятельности иностранной организации на территории Российской Федерации через постоянное представительство. (в ред. Федеральных законов от 29.06.2004 N 58-ФЗ, от 29.07.2004 N 95-ФЗ)
5. Иностранные организации, осуществляющие деятельность в Российской Федерации через постоянное представительство, применяют положения, предусмотренные статьями 280, 283 настоящего Кодекса. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
6. Иностранные организации, осуществляющие деятельность в Российской Федерации через постоянное представительство, уплачивают налог по ставкам, установленным пунктом 1 статьи 284
настоящего Кодекса, за исключением доходов, перечисленных в подпунктах 1, 2, абзаце втором подпункта 3 пункта 1 статьи 309 настоящего Кодекса. Указанные доходы, относящиеся к постоянному представительству, облагаются налогом отдельно от других доходов по ставкам, установленным подпунктом 3 пункта 3 и пунктом 4 статьи 284 настоящего Кодекса. (в ред. Федерального закона от 22.07.2008 N 158-ФЗ)
7. При включении в сумму прибыли иностранной организации доходов, с которых в соответствии со статьей 309 настоящего Кодекса был фактически удержан и перечислен в бюджетную систему Российской Федерации на соответствующий счет Федерального казначейства, налог, сумма налога, подлежащая уплате этой организацией, уменьшается на сумму удержанного налога. В случае, если сумма удержанного в налоговом периоде налога превышает сумму налога за этот период, сумма излишне уплаченного налога подлежит возврату или зачету в счет будущих налоговых платежей этой организации в порядке, предусмотренном статьей 78 настоящего Кодекса. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
8. Иностранные организации, осуществляющие деятельность в Российской Федерации через постоянное представительство, уплачивают авансовые платежи и налог в порядке, предусмотренном статьями 286 и 287 настоящего Кодекса.
Налоговая декларация по итогам налогового (отчетного) периода, а также годовой отчет о деятельности в Российской Федерации по форме, утверждаемой федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов, представляются иностранной организацией, осуществляющей деятельность в Российской Федерации через постоянное представительство, в налоговый орган по месту нахождения постоянного представительства этой организации в порядке и в сроки, установленные статьей 289 настоящего Кодекса. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 29.06.2004 N 58-ФЗ, от 27.07.2010 N 229-ФЗ)
Абзац исключен. - Федеральный закон от 29.05.2002 N 57-ФЗ.
При прекращении деятельности постоянного представительства иностранной организации в Российской Федерации до окончания налогового периода налоговая декларация за последний отчетный период представляется иностранной организацией в течение месяца со дня прекращения деятельности постоянного представительства. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
9. Если предпринимательская деятельность иностранной организации на территории Российской Федерации в соответствии с настоящим Кодексом или положениями международного договора Российской Федерации по вопросам налогообложения приводит к возникновению на территории Российской Федерации постоянного представительства, то определение доходов такого постоянного представительства, подлежащих налогообложению в Российской Федерации, производится с учетом выполняемых в Российской Федерации функций, используемых активов и принимаемых экономических (коммерческих) рисков.
Указанные в настоящем пункте обстоятельства принимаются во внимание при распределении доходов и расходов между иностранной организацией и ее постоянным представительством в Российской Федерации. (п. 9 введен Федеральным законом от 18.07.2011 N 227-ФЗ)
Статья 308. Особенности налогообложения иностранных организаций при осуществлении деятельности на строительной площадке
1. Под строительной площадкой иностранной организации на территории Российской Федерации в целях настоящей главы понимается:
1) место строительства новых, а также реконструкции, технического перевооружения и (или) ремонта существующих объектов недвижимого имущества (за исключением воздушных и морских судов, судов внутреннего плавания и космических объектов); (в ред. Федерального закона от 18.07.2011 N 215-ФЗ)
2) место строительства и (или) монтажа, ремонта, реконструкции и (или) технического перевооружения сооружений, в том числе плавучих и буровых установок, а также машин и оборудования, нормальное функционирование которых требует жесткого крепления на фундаменте или к конструктивным элементам зданий, сооружений или плавучих сооружений. (в ред. Федерального закона от 18.07.2011 N 215-ФЗ)
2. При определении срока существования строительной площадки в целях исчисления налога, а также постановки на учет иностранной организации в налоговых органах работы и иные операции, продолжительность которых включается в этот срок, включают все виды производимых иностранной организацией на этой строительной площадке подготовительных, строительных и (или) монтажных работ, в том числе работ по созданию подъездных путей, коммуникаций, электрических кабелей, дренажа и других объектов инфраструктуры, кроме объектов инфраструктуры, изначально создаваемых для иных целей, не связанных с данной строительной площадкой.
В случае если иностранная организация, являясь генеральным подрядчиком, поручает выполнение части подрядных работ другим лицам (субподрядчикам), то период времени, затраченный субподрядчиками на выполнение работ, считается временем, затраченным самим генеральным подрядчиком. Настоящее положение не применяется в отношении периода работ, выполняемых субподрядчиком по прямым договорам с застройщиком или техническим заказчиком и не входящих в объем работ, порученных генеральному подрядчику, за исключением случаев, когда эти лица и генеральный подрядчик являются взаимозависимыми лицами в соответствии со статьей 105.1 настоящего Кодекса. (в ред. Федеральных законов от 18.07.2011 N 227-ФЗ, от 28.11.2011 N 337-ФЗ)
В случае, если субподрядчик является иностранной организацией, его деятельность на этой строительной площадке также рассматривается как создающая постоянное представительство этой организации-субподрядчика.
Данное положение применяется к организации-субподрядчику, продолжительность деятельности которой составляет в совокупности не менее 30 календарных дней, при условии, что генподрядчик имеет постоянное представительство. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
3. Началом существования строительной площадки в налоговых целях считается более ранняя из следующих дат: дата подписания акта о передаче площадки подрядчику (акта о допуске персонала субподрядчика для выполнения его части совокупного объема работ) или дата фактического начала работ.
Окончанием существования стройплощадки является дата подписания застройщиком или техническим заказчиком акта сдачи-приемки объекта или предусмотренного договором комплекса работ. Окончанием работ субподрядчика считается дата подписания акта сдачи-приемки работ генеральному подрядчику. В случае, если акт сдачи-приемки не оформлялся или работы фактически окончились после подписания такого акта, строительная площадка считается прекратившей существование (работы субподрядчика считаются законченными) на дату фактического окончания подготовительных, строительных или монтажных работ, входящих в объем работ соответствующего лица на данной стройплощадке. (в ред. Федерального закона от 28.11.2011 N 337-ФЗ)
4. Строительная площадка не прекращает существования, если работы на ней временно приостановлены, кроме случаев консервации строительного объекта на срок более 90 календарных дней по решению федеральных органов исполнительной власти, соответствующих органов государственной власти субъектов Российской Федерации, органов местного самоуправления, принятому в пределах их компетенции, или в результате действия обстоятельств непреодолимой силы. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
Продолжение или возобновление после перерыва работ на строительном объекте после подписания акта, указанного в пункте 3 настоящей статьи, приводит к присоединению срока ведения продолжающихся или возобновленных работ и перерыва между работами к совокупному сроку существования строительной площадки только в случае, если:
1) территория (акватория) возобновленных работ является территорией (акваторией) прекращенных ранее работ или вплотную примыкает к ней;
2) продолжающиеся или возобновленные работы на объекте поручены лицу, ранее выполнявшему работы на этой строительной площадке, или новый и прежний подрядчики являются взаимозависимыми лицами.
Если продолжение или возобновление работ связано со строительством или монтажом нового объекта на той же строительной площадке либо с реконструкцией ранее законченного объекта, срок ведения таких продолжающихся или возобновленных работ и перерыва между работами также присоединяется к совокупному сроку существования строительной площадки. (в ред. Федерального закона от 18.07.2011 N 215-ФЗ)
В остальных случаях, включая выполнение ремонта, реконструкции или технического перевооружения ранее сданного застройщику или техническому заказчику объекта, срок ведения продолжающихся или возобновленных работ и перерыв между работами не подлежит присоединению к совокупному сроку существования строительной площадки, начатому работами по сданному ранее объекту. (в ред. Федерального закона от 28.11.2011 N 337-ФЗ)
5. Сооружение или монтаж таких объектов, как строительство дорог, путепроводов, каналов, прокладка коммуникаций, в ходе проведения работ на которых меняется географическое место их проведения, рассматривается как деятельность, осуществляемая на одной строительной площадке.
Статья 309. Особенности налогообложения иностранных организаций, не осуществляющих деятельность через постоянное представительство в Российской Федерации и получающих доходы от источников в Российской Федерации
1. Следующие виды доходов, полученных иностранной организацией, которые не связаны с ее предпринимательской деятельностью в Российской Федерации, относятся к доходам иностранной организации от источников в Российской Федерации и подлежат обложению налогом, удерживаемым у источника выплаты доходов:
1) дивиденды, выплачиваемые иностранной организации - акционеру (участнику) российских организаций;
2) доходы, получаемые в результате распределения в пользу иностранных организаций прибыли или имущества организаций, иных лиц или их объединений, в том числе при их ликвидации (с учетом положений пунктов 1 и 2 статьи 43 настоящего Кодекса);
Федеральным законом от 29.06.2012 N 97-ФЗ подпункт 3 пункта 1 статьи 309 изложен в новой редакции, положения которого распространяются на правоотношения по исчислению и удержанию налога с доходов иностранных организаций, возникшие с 1 января 2007 года, и применяются к правоотношениям по исчислению и удержанию налога с доходов иностранных организаций, возникшим в связи с размещением обращающихся облигаций, выпуск которых осуществлен до 1 января 2014 года. См. текст подпункта 3 пункта 1 статьи 309 в редакции указанного Закона.
3) процентный доход от долговых обязательств любого вида, включая облигации с правом на участие в прибылях и конвертируемые облигации, в том числе:
доходы, полученные по государственным и муниципальным эмиссионным ценным бумагам, условиями выпуска и обращения которых предусмотрено получение доходов в виде процентов;
доходы по иным долговым обязательствам российских организаций, не указанным в абзаце втором настоящего подпункта;
4) доходы от использования в Российской Федерации прав на объекты интеллектуальной собственности. К таким доходам, в частности, относятся платежи любого вида, получаемые в качестве возмещения за использование или за предоставление права использования любого авторского права на произведения литературы, искусства или науки, включая кинематографические фильмы и фильмы или записи для телевидения или радиовещания, использование (предоставление права использования) любых патентов, товарных знаков, чертежей или моделей, планов, секретной формулы или процесса, либо использование (предоставление права использования) информации, касающейся промышленного, коммерческого или научного опыта;
5) доходы от реализации акций (долей) российских организаций, более 50 процентов активов которых состоит из недвижимого имущества, находящегося на территории Российской Федерации, а также финансовых инструментов, производных от таких акций (долей), за исключением акций, признаваемых обращающимися на организованном рынке ценных бумаг в соответствии с пунктом 3 статьи 280 настоящего Кодекса. При этом доходы от реализации на иностранных биржах (у иностранных организаторов торговли) ценных бумаг или производных от них финансовых инструментов, обращающихся на этих биржах, не признаются доходами от источников в Российской Федерации; (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 07.06.2011 N 132-ФЗ)
6) доходы от реализации недвижимого имущества, находящегося на территории Российской Федерации;
7) доходы от сдачи в аренду или субаренду имущества, используемого на территории Российской Федерации, в том числе доходы от лизинговых операций, доходы от предоставления в аренду или субаренду морских и воздушных судов и (или) транспортных средств, а также контейнеров, используемых в международных перевозках. При этом доход от лизинговых операций, связанных с приобретением и использованием предмета лизинга лизингополучателем, рассчитывается исходя из всей суммы лизингового платежа за минусом возмещения стоимости лизингового имущества (при лизинге) лизингодателю; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
8) доходы от международных перевозок (в том числе демереджи и прочие платежи, возникающие при перевозках). В целях настоящей статьи термин "демередж" употребляется в значении, установленном Кодексом торгового мореплавания Российской Федерации. (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
Под международными перевозками понимаются любые перевозки морским, речным или воздушным судном, автотранспортным средством или железнодорожным транспортом, за исключением случаев, когда перевозка осуществляется исключительно между пунктами, находящимися за пределами Российской Федерации;
9) штрафы и пени за нарушение российскими лицами, государственными органами и (или) исполнительными органами местного самоуправления договорных обязательств;
10) иные аналогичные доходы.
2. Доходы, полученные иностранной организацией от продажи товаров, иного имущества, кроме указанного в подпунктах 5 и 6 пункта 1 настоящей статьи, а также имущественных прав, осуществления работ, оказания услуг на территории Российской Федерации, не приводящие к образованию постоянного представительства в Российской Федерации в соответствии со статьей 306 настоящего Кодекса, обложению налогом у источника выплаты не подлежат. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Премии по перестрахованию и тантьемы, уплачиваемые иностранному партнеру, не признаются доходами от источников в Российской Федерации.
3. Доходы, перечисленные в пункте 1 настоящей статьи, являются объектом налогообложения по налогу независимо от формы, в которой получены такие доходы, в частности, в натуральной форме, путем погашения обязательств этой организации, в виде прощения ее долга или зачета требований к этой организации.
4. При определении налоговой базы по доходам, указанным в подпунктах 5 и 6 пункта 1 настоящей статьи, из суммы таких доходов могут вычитаться расходы в порядке, предусмотренном статьями 268, 280 настоящего Кодекса. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Указанные расходы иностранной организации учитываются при определении налоговой базы, если к дате выплаты этих доходов в распоряжении налогового агента, удерживающего налог с таких доходов в соответствии с настоящей статьей, имеются представленные этой иностранной организацией документально подтвержденные данные о таких расходах.
5. Налоговая база по доходам иностранной организации, подлежащим налогообложению в соответствии с настоящей статьей, и сумма налога, удерживаемого с таких доходов, исчисляются в валюте, в которой иностранная организация получает такие доходы. При этом расходы, произведенные в другой валюте, исчисляются в той же валюте, в которой получен доход, по официальному курсу (кросс-курсу) Центрального банка Российской Федерации на дату осуществления таких расходов.
6. Если учредителем или выгодоприобретателем по договору доверительного управления является иностранная организация, не имеющая постоянного представительства в Российской Федерации, а доверительным управляющим является российская организация либо иностранная организация, осуществляющая деятельность через постоянное представительство в Российской Федерации, то с доходов такого учредителя или выгодоприобретателя, полученных в рамках договора доверительного управления, налог удерживается и перечисляется в бюджет доверительным управляющим. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Статья 310. Особенности исчисления и уплаты налога с доходов, полученных иностранной организацией от источников в Российской Федерации, удерживаемого налоговым агентом
1. Налог с доходов, полученных иностранной организацией от источников в Российской Федерации, исчисляется и удерживается российской организацией или иностранной организацией, осуществляющей деятельность в Российской Федерации через постоянное представительство, выплачивающими доход иностранной организации при каждой выплате доходов, указанных в пункте 1 статьи 309 настоящего Кодекса за исключением случаев, предусмотренных пунктом 2 настоящей статьи, в валюте выплаты дохода. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Налог с видов доходов, указанных в подпункте 1 пункта 1 статьи 309 настоящего Кодекса, исчисляется по ставке, предусмотренной подпунктом 3 пункта 3 статьи 284 настоящего Кодекса. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 22.07.2008 N 158-ФЗ)
Налог с видов доходов, указанных в абзаце втором подпункта 3 пункта 1 статьи 309 настоящего Кодекса, исчисляется по ставке, предусмотренной пунктом 4 статьи 284 настоящего Кодекса.
Налог с видов доходов, указанных в подпункте 2, абзаце третьем подпункта 3 и подпунктах 4, 7 (в части доходов от сдачи в аренду или субаренду имущества, используемого на территории Российской Федерации, в том числе по лизинговым операциям), 9 и 10 пункта 1 статьи 309 настоящего Кодекса, исчисляется по ставкам, предусмотренным подпунктом 1 пункта 2 статьи 284 настоящего Кодекса. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Налог с видов доходов, указанных в подпунктах 7 (в части доходов от предоставления в аренду или субаренду морских, воздушных судов или иных подвижных транспортных средств или контейнеров, используемых в международных перевозках) и 8 пункта 1 статьи 309 настоящего Кодекса, исчисляется по ставке, предусмотренной подпунктом 2 пункта 2 статьи 284 настоящего Кодекса. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Налог с видов доходов, указанных в подпунктах 5 и 6 пункта 1 статьи 309 настоящего Кодекса, исчисляется с учетом положений пунктов 2 и 4 указанной статьи по ставкам, предусмотренным пунктом 1 статьи 284 настоящего Кодекса. В случае, если расходы, указанные в пункте 4 статьи 309 настоящего Кодекса, не признаются расходом для целей налогообложения, с таких доходов налог исчисляется по ставкам, предусмотренным подпунктом 1 пункта 2 статьи 284 настоящего Кодекса. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Сумма налога, удержанного с доходов иностранных организаций в соответствии с настоящим пунктом, перечисляется налоговым агентом в федеральный бюджет в валюте Российской Федерации в порядке, предусмотренном пунктами 2 и 4 статьи 287 настоящего Кодекса. (в ред. Федеральных законов от 24.11.2008 N 205-ФЗ, от 27.07.2010 N 229-ФЗ)
В случае, если доход выплачивается иностранной организации в натуральной или иной неденежной форме, в том числе в форме осуществления взаимозачетов, или в случае, если сумма налога, подлежащего удержанию, превосходит сумму дохода иностранной организации, получаемого в денежной
форме, налоговый агент обязан перечислить налог в бюджет в исчисленной сумме, уменьшив соответствующим образом доход иностранной организации, получаемый в неденежной форме.
Налог с доходов в денежной форме, подлежащих выплате (перечислению) по эмиссионным ценным бумагам с обязательным централизованным хранением в отношении выпусков федеральных государственных эмиссионных ценных бумаг с обязательным централизованным хранением независимо от даты регистрации их выпуска и выпусков иных эмиссионных ценных бумаг с обязательным централизованным хранением, государственная регистрация которых или присвоение идентификационного номера которым осуществлены после 1 января 2012 года, лицу, имеющему в соответствии с действующим законодательством право на получение таких доходов и являющемуся иностранной организацией, исчисляется и удерживается депозитарием, осуществляющим выплату (перечисление) указанных доходов налогоплательщику. (абзац введен Федеральным законом от 03.06.2011 N 122-ФЗ)
2. Исчисление и удержание суммы налога с доходов, выплачиваемых иностранным организациям, производятся налоговым агентом по всем видам доходов, указанных в пункте 1 статьи 309 настоящего Кодекса, во всех случаях выплаты таких доходов, за исключением:
1) случаев, когда налоговый агент уведомлен получателем дохода, что выплачиваемый доход относится к постоянному представительству получателя дохода в Российской Федерации, и в распоряжении налогового агента находится нотариально заверенная копия свидетельства о постановке получателя дохода на учет в налоговых органах, оформленная не ранее чем в предшествующем налоговом периоде;
2) случаев, когда в отношении дохода, выплачиваемого иностранной организации, статьей 284 настоящего Кодекса предусмотрена налоговая ставка 0 процентов; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
3) случаев выплаты доходов, полученных при выполнении соглашений о разделе продукции, если законодательством Российской Федерации о налогах и сборах предусмотрено освобождение таких доходов от удержания налога в Российской Федерации при их перечислении иностранным организациям;
4) случаев выплаты доходов, которые в соответствии с международными договорами (соглашениями) не облагаются налогом в Российской Федерации, при условии предъявления иностранной организацией налоговому агенту подтверждения, предусмотренного пунктом 1 статьи 312 настоящего Кодекса. При этом в случае выплаты доходов российскими банками и банком развития - государственной корпорацией по операциям с иностранными банками подтверждение факта постоянного местонахождения иностранного банка в государстве, с которым имеется международный договор (соглашение), регулирующий вопросы налогообложения, не требуется, если такое местонахождение подтверждается сведениями общедоступных информационных справочников; (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 07.06.2011 N 132-ФЗ)
Положения подпункта 5 пункта 2 статьи 310 (в редакции Федерального закона от 30.07.2010 N 242-ФЗ) применяются до 1 января 2017 года (пункт 6 статьи 12 Федерального закона от 30.07.2010 N 242-ФЗ).
5) случаев выплаты доходов организациям, являющимся иностранными организаторами XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи в соответствии со статьей 3 Федерального закона от 1 декабря 2007 года N 310-ФЗ "Об организации и о проведении XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, развитии города Сочи как горноклиматического курорта и внесении изменений в отдельные законодательные акты Российской Федерации" или иностранными маркетинговыми партнерами Международного олимпийского комитета в соответствии со статьей 3.1 указанного Федерального закона; (пп. 5 в ред. Федерального закона от 30.07.2010 N 242-ФЗ)
Положения подпункта 6 пункта 2 статьи 310 применяются до 1 января 2017 года (пункт 6 статьи 12 Федерального закона от 30.07.2010 N 242-ФЗ).
6) случаев выплаты доходов, связанных с распространением продукции средств массовой информации, касающейся XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе
Сочи, официальным вещательным компаниям в соответствии со статьей 3.1 Федерального закона от 1 декабря 2007 года N 310-ФЗ "Об организации и о проведении XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, развитии города Сочи как горноклиматического курорта и внесении изменений в отдельные законодательные акты Российской Федерации". (пп. 6 введен Федеральным законом от 30.07.2010 N 242-ФЗ)
Федеральным законом от 29.06.2012 N 97-ФЗ пункт 2 статьи 310 дополнен подпунктом 7, положения которого распространяются на правоотношения по исчислению и удержанию налога с доходов иностранных организаций, возникшие с 1 января 2007 года, и применяются к правоотношениям по исчислению и удержанию налога с доходов иностранных организаций, возникшим в связи с размещением обращающихся облигаций, выпуск которых осуществлен до 1 января 2014 года.
Федеральным законом от 29.06.2012 N 97-ФЗ пункт 2 статьи 310 дополнен подпунктом 8, положения которого распространяются на правоотношения по исчислению и удержанию налога с доходов иностранных организаций, возникшие с 1 января 2007 года, и применяются к правоотношениям по исчислению и удержанию налога с доходов иностранных организаций, возникшим в связи с размещением обращающихся облигаций, выпуск которых осуществлен до 1 января 2014 года.
Федеральным законом от 29.06.2012 N 97-ФЗ статья 310 дополнена пунктом 2.1, положения которого распространяются на правоотношения по исчислению и удержанию налога с доходов иностранных организаций, возникшие с 1 января 2007 года, и применяются к правоотношениям по исчислению и удержанию налога с доходов иностранных организаций, возникшим в связи с размещением обращающихся облигаций, выпуск которых осуществлен до 1 января 2014 года.
3. В случае выплаты налоговым агентом иностранной организации доходов, которые в соответствии с международными договорами (соглашениями) облагаются налогом в Российской Федерации по пониженным ставкам, исчисление и удержание суммы налога с доходов производятся налоговым агентом по соответствующим пониженным ставкам при условии предъявления иностранной организацией налоговому агенту подтверждения, предусмотренного пунктом 1 статьи 312 настоящего Кодекса. При этом в случае выплаты доходов российскими банками и банком развития - государственной корпорацией по операциям с иностранными банками подтверждение факта постоянного местонахождения иностранного банка в государстве, с которым имеется международный договор (соглашение), регулирующий вопросы налогообложения, не требуется, если такое местонахождение подтверждается сведениями общедоступных информационных справочников. (п. 3 введен Федеральным законом от 29.05.2002 N 57-ФЗ, в ред. Федерального закона от 07.06.2011 N 132-ФЗ)
4. Налоговый агент по итогам отчетного (налогового) периода в сроки, установленные для представления налоговых расчетов статьей 289 настоящего Кодекса, представляет информацию о суммах выплаченных иностранным организациям доходов и удержанных налогов за прошедший отчетный (налоговый) период в налоговый орган по месту своего нахождения по форме, устанавливаемой федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 29.06.2004 N 58-ФЗ, от 29.07.2004 N 95-ФЗ)
5. Особенности исчисления и уплаты налога с доходов, полученных иностранной организацией от источников в Российской Федерации, удерживаемого налоговым агентом, установленные настоящей статьей, распространяются на исчисление и уплату налога российскими организациями, являющимися участниками консолидированной группы налогоплательщиков и выплачивающими доход иностранной организации.
Исчисление, удержание и перечисление в бюджет соответствующих сумм налога осуществляется организациями, являющимися участниками консолидированной группы налогоплательщиков, самостоятельно, без участия ответственного участника консолидированной группы налогоплательщиков (за исключением случаев, когда налоговым агентом по правилам настоящей статьи выступает такой ответственный участник). (п. 5 введен Федеральным законом от 16.11.2011 N 321-ФЗ)
Статья 311. Устранение двойного налогообложения
1. Доходы, полученные российской организацией от источников за пределами Российской Федерации, учитываются при определении ее налоговой базы. Указанные доходы учитываются в полном объеме с учетом расходов, произведенных как в Российской Федерации, так и за ее пределами.
2. При определении налоговой базы расходы, произведенные российской организацией в связи с получением доходов от источников за пределами Российской Федерации, вычитаются в порядке и размерах, установленных настоящей главой.
3. Суммы налога, выплаченные в соответствии с законодательством иностранных государств российской организацией, засчитываются при уплате этой организацией налога в Российской Федерации. При этом размер засчитываемых сумм налогов, выплаченных за пределами Российской Федерации, не может превышать сумму налога, подлежащего уплате этой организацией в Российской Федерации.
Зачет производится при условии представления налогоплательщиком документа, подтверждающего уплату (удержание) налога за пределами Российской Федерации: для налогов, уплаченных самой организацией, - заверенного налоговым органом соответствующего иностранного государства, а для налогов, удержанных в соответствии с законодательством иностранных государств или международным договором налоговыми агентами, - подтверждения налогового агента. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Подтверждение, указанное в настоящем пункте, действует в течение налогового периода, в котором оно представлено налоговому агенту. (абзац введен Федеральным законом от 29.05.2002 N 57-ФЗ)
4. При наличии обособленных подразделений, расположенных за пределами территории Российской Федерации, уплата налога (авансовых платежей по налогу), а также представление расчетов по налогу и налоговых деклараций осуществляются организацией по месту своего нахождения. (п. 4 введен Федеральным законом от 24.07.2007 N 216-ФЗ)
Статья 312. Специальные положения
КонсультантПлюс: примечание. Перечень действующих двусторонних международных договоров Российской Федерации об
избежании двойного налогообложения см. в Справочной информации.
1. При применении положений международных договоров Российской Федерации иностранная организация должна представить налоговому агенту, выплачивающему доход, подтверждение того, что эта иностранная организация имеет постоянное местонахождение в том государстве, с которым Российская Федерация имеет международный договор (соглашение), регулирующий вопросы налогообложения, которое должно быть заверено компетентным органом соответствующего иностранного государства. В случае, если данное подтверждение составлено на иностранном языке, налоговому агенту предоставляется также перевод на русский язык. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
При представлении иностранной организацией, имеющей право на получение дохода, подтверждения, указанного в пункте 1 настоящей статьи, налоговому агенту, выплачивающему доход, до даты выплаты дохода, в отношении которого международным договором Российской Федерации предусмотрен льготный режим налогообложения в Российской Федерации, в отношении такого дохода производится освобождение от удержания налога у источника выплаты или удержание налога у источника выплаты по пониженным ставкам. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
2. Возврат ранее удержанного налога по выплаченным иностранным организациям доходам, в отношении которых международными договорами Российской Федерации, регулирующими вопросы налогообложения, предусмотрен особый режим налогообложения, осуществляется при условии предоставления следующих документов:
(в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
заявления на возврат удержанного налога по форме, устанавливаемой федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов; (в ред. Федеральных законов от 29.06.2004 N 58-ФЗ, от 29.07.2004 N 95-ФЗ)
подтверждения того, что эта иностранная организация на момент выплаты дохода имела постоянное местонахождение в том государстве, с которым Российская Федерация имеет международный договор (соглашение), регулирующий вопросы налогообложения, которое должно быть заверено компетентным органом соответствующего иностранного государства;
копии договора (или иного документа), в соответствии с которым выплачивался доход иностранному юридическому лицу, и копии платежных документов, подтверждающих перечисление суммы налога, подлежащего возврату, в бюджетную систему Российской Федерации на соответствующий счет Федерального казначейства. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
В случае, если вышеупомянутые документы составлены на иностранном языке, то налоговый орган вправе потребовать их перевод на русский язык. Нотариального заверения контрактов, платежных документов и их перевода на русский язык не требуется. Требования каких-либо иных, кроме вышеперечисленных, документов не допускается.
Заявление о возврате сумм ранее удержанных в Российской Федерации налогов, а также иные перечисленные в настоящем пункте документы представляются иностранным получателем дохода в налоговый орган по месту постановки на учет налогового агента в течение трех лет с момента окончания налогового периода, в котором был выплачен доход. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Возврат ранее удержанного (и уплаченного) налога осуществляется налоговым органом по месту постановки на учет налогового агента в валюте Российской Федерации после подачи заявления и иных документов, предусмотренных в настоящем пункте в порядке, предусмотренном статьей 78 настоящего Кодекса. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 27.07.2006 N 137-ФЗ)
Статья 313. Налоговый учет. Общие положения
Налогоплательщики исчисляют налоговую базу по итогам каждого отчетного (налогового) периода на основе данных налогового учета. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Налоговый учет - система обобщения информации для определения налоговой базы по налогу на основе данных первичных документов, сгруппированных в соответствии с порядком, предусмотренным настоящим Кодексом.
В случае, если в регистрах бухгалтерского учета содержится недостаточно информации для определения налоговой базы в соответствии с требованиями настоящей главы, налогоплательщик вправе самостоятельно дополнять применяемые регистры бухгалтерского учета дополнительными реквизитами, формируя тем самым регистры налогового учета, либо вести самостоятельные регистры налогового учета. (абзац введен Федеральным законом от 29.05.2002 N 57-ФЗ)
Налоговый учет осуществляется в целях формирования полной и достоверной информации о порядке учета для целей налогообложения хозяйственных операций, осуществленных налогоплательщиком в течение отчетного (налогового) периода, а также обеспечения информацией внутренних и внешних пользователей для контроля за правильностью исчисления, полнотой и своевременностью исчисления и уплаты в бюджет налога.
Система налогового учета организуется налогоплательщиком самостоятельно, исходя из принципа последовательности применения норм и правил налогового учета, то есть применяется последовательно от одного налогового периода к другому. Порядок ведения налогового учета устанавливается
налогоплательщиком в учетной политике для целей налогообложения, утверждаемой соответствующим приказом (распоряжением) руководителя. Налоговые и иные органы не вправе устанавливать для налогоплательщиков обязательные формы документов налогового учета. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Изменение порядка учета отдельных хозяйственных операций и (или) объектов в целях налогообложения осуществляется налогоплательщиком в случае изменения законодательства о налогах и сборах или применяемых методов учета. Решение о внесении изменений в учетную политику для целей налогообложения при изменении применяемых методов учета принимается с начала нового налогового периода, а при изменении законодательства о налогах и сборах не ранее чем с момента вступления в силу изменений норм указанного законодательства. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
В случае, если налогоплательщик начал осуществлять новые виды деятельности, он также обязан определить и отразить в учетной политике для целей налогообложения принципы и порядок отражения для целей налогообложения этих видов деятельности.
Данные налогового учета должны отражать порядок формирования суммы доходов и расходов, порядок определения доли расходов, учитываемых для целей налогообложения в текущем налоговом (отчетном) периоде, сумму остатка расходов (убытков), подлежащую отнесению на расходы в следующих налоговых периодах, порядок формирования сумм создаваемых резервов, а также сумму задолженности по расчетам с бюджетом по налогу. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Подтверждением данных налогового учета являются:
1) первичные учетные документы (включая справку бухгалтера);
2) аналитические регистры налогового учета;
3) расчет налоговой базы.
Формы аналитических регистров налогового учета для определения налоговой базы, являющиеся документами для налогового учета, в обязательном порядке должны содержать следующие реквизиты:
наименование регистра;
период (дату) составления;
измерители операции в натуральном (если это возможно) и в денежном выражении;
наименование хозяйственных операций;
подпись (расшифровку подписи) лица, ответственного за составление указанных регистров.
Содержание данных налогового учета (в том числе данных первичных документов) является налоговой тайной. Лица, получившие доступ к информации, содержащейся в данных налогового учета, обязаны хранить налоговую тайну. За ее разглашение они несут ответственность, установленную действующим законодательством. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Статья 314. Аналитические регистры налогового учета
Аналитические регистры налогового учета - сводные формы систематизации данных налогового учета за отчетный (налоговый) период, сгруппированных в соответствии с требованиями настоящей главы, без распределения (отражения) по счетам бухгалтерского учета.
Данные налогового учета - данные, которые учитываются в разработочных таблицах, справках бухгалтера и иных документах налогоплательщика, группирующих информацию об объектах налогообложения.
Формирование данных налогового учета предполагает непрерывность отражения в хронологическом порядке объектов учета для целей налогообложения (в том числе операций, результаты которых учитываются в нескольких отчетных периодах либо переносятся на ряд лет).
При этом аналитический учет данных налогового учета должен быть так организован налогоплательщиком, чтобы он раскрывал порядок формирования налоговой базы. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Аналитические регистры налогового учета предназначены для систематизации и накопления информации, содержащейся в принятых к учету первичных документах, аналитических данных налогового учета для отражения в расчете налоговой базы.
Регистры налогового учета ведутся в виде специальных форм на бумажных носителях, в электронном виде и (или) любых машинных носителях.
При этом формы регистров налогового учета и порядок отражения в них аналитических данных налогового учета, данных первичных учетных документов разрабатываются налогоплательщиком самостоятельно и устанавливаются приложениями к учетной политике организации для целей налогообложения.
Правильность отражения хозяйственных операций в регистрах налогового учета обеспечивают лица, составившие и подписавшие их.
При хранении регистров налогового учета должна обеспечиваться их защита от несанкционированных исправлений.
Исправление ошибки в регистре налогового учета должно быть обосновано и подтверждено подписью ответственного лица, внесшего исправление, с указанием даты и обоснованием внесенного исправления. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Статья 315. Порядок составления расчета налоговой базы
Расчет налоговой базы за отчетный (налоговый) период составляется налогоплательщиком самостоятельно в соответствии с нормами, установленными настоящей главой, исходя из данных налогового учета нарастающим итогом с начала года.
Расчет налоговой базы должен содержать следующие данные:
1. Период, за который определяется налоговая база (с начала налогового периода нарастающим итогом).
2. Сумма доходов от реализации, полученных в отчетном (налоговом) периоде, в том числе:
1) выручка от реализации товаров (работ, услуг) собственного производства, а также выручка от реализации имущества, имущественных прав, за исключением выручки, указанной в подпунктах 2 - 7 настоящего пункта; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
2) выручка от реализации ценных бумаг, не обращающихся на организованном рынке;
3) выручка от реализации ценных бумаг, обращающихся на организованном рынке; (пп. 3 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
4) выручка от реализации покупных товаров;
5) утратил силу. - Федеральный закон от 06.06.2005 N 58-ФЗ;
6) выручка от реализации основных средств;
7) выручка от реализации товаров (работ, услуг) обслуживающих производств и хозяйств.
3. Сумма расходов, произведенных в отчетном (налоговом) периоде, уменьшающих сумму доходов от реализации, в том числе:
1) расходы на производство и реализацию товаров (работ, услуг) собственного производства, а также расходы, понесенные при реализации имущества, имущественных прав, за исключением расходов, указанных в подпунктах 2 - 6 настоящего пункта. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
При этом общая сумма расходов уменьшается на суммы остатков незавершенного производства, остатков продукции на складе и продукции отгруженной, но не реализованной на конец отчетного (налогового) периода, определяемых в соответствии со статьей 319 настоящего Кодекса;
2) расходы, понесенные при реализации ценных бумаг, не обращающихся на организованном рынке;
3) расходы, понесенные при реализации ценных бумаг, обращающихся на организованном рынке; (пп. 3 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
4) расходы, понесенные при реализации покупных товаров;
4) исключен. - Федеральный закон от 29.05.2002 N 57-ФЗ;
5) расходы, связанные с реализацией основных средств;
6) расходы, понесенные обслуживающими производствами и хозяйствами при реализации ими товаров (работ, услуг).
4. Прибыль (убыток) от реализации, в том числе:
1) прибыль от реализации товаров (работ, услуг) собственного производства, а также прибыль (убыток) от реализации имущества, имущественных прав, за исключением прибыли (убытка), указанной в подпунктах 2, 3, 4 и 5 настоящего пункта; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
2) прибыль (убыток) от реализации ценных бумаг, не обращающихся на организованном рынке;
3) прибыль (убыток) от реализации ценных бумаг, обращающихся на организованном рынке; (пп. 3 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
4) прибыль (убыток) от реализации покупных товаров;
4) исключен. - Федеральный закон от 29.05.2002 N 57-ФЗ;
5) прибыль (убыток) от реализации основных средств;
6) прибыль (убыток) от реализации обслуживающих производств и хозяйств.
5. Сумма внереализационных доходов, в том числе:
1) доходы по операциям с финансовыми инструментами срочных сделок, обращающимися на организованном рынке;
2) доходы по операциям с финансовыми инструментами срочных сделок, не обращающимися на организованном рынке. (п. 5 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
6. Сумма внереализационных расходов, в частности:
1) расходы по операциям с финансовыми инструментами срочных сделок, обращающимися на организованном рынке;
2) расходы по операциям с финансовыми инструментами срочных сделок, не обращающимися на
организованном рынке. (п. 6 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
7. Прибыль (убыток) от внереализационных операций.
8. Итого налоговая база за отчетный (налоговый) период.
9. Для определения суммы прибыли, подлежащей налогообложению, из налоговой базы исключается сумма убытка, подлежащего переносу в порядке, предусмотренном статьей 283 настоящего Кодекса.
Статья 316. Порядок налогового учета доходов от реализации
Доходы от реализации определяются по видам деятельности в случае, если для данного вида деятельности предусмотрен иной порядок налогообложения, применяется иная ставка налога либо предусмотрен иной отличный от общего порядок учета прибыли и убытка, полученного от данного вида деятельности. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Сумма выручки от реализации определяется в соответствии со статьей 249 настоящего Кодекса с учетом положений статьи 251 настоящего Кодекса на дату признания доходов и расходов в соответствии с выбранным налогоплательщиком методом признания доходов и расходов для целей налогообложения.
В случае, если цена реализуемого товара (работ, услуг), имущественных прав выражена в валюте иностранного государства, сумма выручки от реализации пересчитывается в рубли на дату реализации. В случае получения аванса, задатка налогоплательщиком, определяющим доходы и расходы по методу начисления, сумма выручки от реализации в части, приходящейся на аванс, задаток, определяется по официальному курсу, установленному Центральным банком Российской Федерации на дату получения аванса, задатка. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 28.12.2010 N 395-ФЗ)
В случае, если цена реализуемого товара (работ, услуг), имущественных прав выражена в условных единицах, то сумма выручки от реализации пересчитывается в рубли по курсу, установленному Центральным банком Российской Федерации на дату реализации. При этом возникшие суммовые разницы включаются в состав внереализационных доходов (расходов) в зависимости от возникшей разницы. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
В случае если реализация производится через комиссионера, то налогоплательщик-комитент определяет сумму выручки от реализации на дату реализации на основании извещения комиссионера о реализации принадлежащего комитенту имущества (имущественных прав). При этом комиссионер обязан в течение трех дней с момента окончания отчетного периода, в котором произошла такая реализация, известить комитента о дате реализации принадлежавшего ему имущества.
Если при реализации расчеты производятся на условиях предоставления товарного кредита, то сумма выручки определяется также на дату реализации и включает в себя сумму процентов, начисленных за период от момента отгрузки до момента перехода права собственности на товары.
Проценты, начисленные за пользование товарным кредитом с момента перехода права собственности на товары до момента полного расчета по обязательствам, включаются в состав внереализационных доходов.
По производствам с длительным (более одного налогового периода) технологическим циклом в случае, если условиями заключенных договоров не предусмотрена поэтапная сдача работ (услуг), доход от реализации указанных работ (услуг) распределяется налогоплательщиком самостоятельно с учетом принципа равномерности признания дохода на основании данных учета. При этом принципы и методы, в соответствии с которыми распределяется доход от реализации, должны быть утверждены налогоплательщиком в учетной политике для целей налогообложения. (часть восьмая введена Федеральным законом от 31.12.2002 N 191-ФЗ)
Статья 317. Порядок налогового учета отдельных видов внереализационных доходов
При определении внереализационных доходов в виде штрафов, пеней или иных санкций за нарушение договорных обязательств, а также сумм возмещения убытков или ущерба налогоплательщики, определяющие доходы по методу начисления, отражают причитающиеся суммы в соответствии с условиями договора. В случае, если условиями договора не установлен размер штрафных санкций или возмещения убытков, у налогоплательщика-получателя не возникает обязанности для начисления внереализационных доходов по этому виду доходов. При взыскании долга в судебном порядке обязанность по начислению этого внереализационного дохода у налогоплательщика возникает на основании решения суда, вступившего в законную силу. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Статья 318. Порядок определения суммы расходов на производство и реализацию
1. Если налогоплательщик определяет доходы и расходы по методу начисления, расходы на производство и реализацию определяются с учетом положений настоящей статьи.
Для целей настоящей главы расходы на производство и реализацию, осуществленные в течение отчетного (налогового) периода, подразделяются на:
1) прямые;
2) косвенные.
К прямым расходам могут быть отнесены, в частности: (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 06.06.2005 N 58-ФЗ)
материальные затраты, определяемые в соответствии с подпунктами 1 и 4 пункта 1 статьи 254 настоящего Кодекса; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
расходы на оплату труда персонала, участвующего в процессе производства товаров, выполнения работ, оказания услуг, а также расходы на обязательное пенсионное страхование, идущие на финансирование страховой и накопительной части трудовой пенсии на обязательное социальное страхование на случай временной нетрудоспособности и в связи с материнством, обязательное медицинское страхование, обязательное социальное страхование от несчастных случаев на производстве и профессиональных заболеваний, начисленные на указанные суммы расходов на оплату труда; (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 06.06.2005 N 58-ФЗ, от 24.07.2009 N 213-ФЗ)
суммы начисленной амортизации по основным средствам, используемым при производстве товаров, работ, услуг. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
К косвенным расходам относятся все иные суммы расходов, за исключением внереализационных расходов, определяемых в соответствии со статьей 265 настоящего Кодекса, осуществляемых налогоплательщиком в течение отчетного (налогового) периода. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Налогоплательщик самостоятельно определяет в учетной политике для целей налогообложения перечень прямых расходов, связанных с производством товаров (выполнением работ, оказанием услуг). (абзац введен Федеральным законом от 06.06.2005 N 58-ФЗ)
2. При этом сумма косвенных расходов на производство и реализацию, осуществленных в отчетном (налоговом) периоде, в полном объеме относится к расходам текущего отчетного (налогового) периода с учетом требований, предусмотренных настоящим Кодексом. В аналогичном порядке включаются в расходы текущего периода внереализационные расходы. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 06.06.2005 N 58-ФЗ)
Прямые расходы относятся к расходам текущего отчетного (налогового) периода по мере реализации продукции, работ, услуг, в стоимости которых они учтены в соответствии со статьей 319 настоящего Кодекса. (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
Налогоплательщики, оказывающие услуги, вправе относить сумму прямых расходов, осуществленных в отчетном (налоговом) периоде, в полном объеме на уменьшение доходов от производства и реализации данного отчетного (налогового) периода без распределения на остатки незавершенного производства. (абзац введен Федеральным законом от 06.06.2005 N 58-ФЗ)
3. В случае, если в отношении отдельных видов расходов в соответствии с настоящей главой предусмотрены ограничения по размеру расходов, принимаемых для целей налогообложения, то база для исчисления предельной суммы таких расходов определяется нарастающим итогом с начала налогового периода. При этом по расходам налогоплательщика, связанным с добровольным страхованием (пенсионным обеспечением) своих работников, для определения предельной суммы расходов учитывается срок действия договора в налоговом периоде, начиная с даты вступления такого договора в силу. (п. 3 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
Статья 319. Порядок оценки остатков незавершенного производства, остатков готовой продукции, товаров отгруженных
1. Под незавершенным производством (далее - НЗП) в целях настоящей главы понимается продукция (работы, услуги) частичной готовности, то есть не прошедшая всех операций обработки (изготовления), предусмотренных технологическим процессом. В НЗП включаются законченные, но не принятые заказчиком работы и услуги. К НЗП относятся также остатки невыполненных заказов производств и остатки полуфабрикатов собственного производства. Материалы и полуфабрикаты, находящиеся в производстве, относятся к НЗП при условии, что они уже подверглись обработке. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Оценка остатков НЗП на конец текущего месяца производится налогоплательщиком на основании данных первичных учетных документов о движении и об остатках (в количественном выражении) сырья и материалов, готовой продукции по цехам (производствам и прочим производственным подразделениям налогоплательщика) и данных налогового учета о сумме осуществленных в текущем месяце прямых расходов. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Налогоплательщик самостоятельно определяет порядок распределения прямых расходов на НЗП и на изготовленную в текущем месяце продукцию (выполненные работы, оказанные услуги) с учетом соответствия осуществленных расходов изготовленной продукции (выполненным работам, оказанным услугам). (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
Указанный порядок распределения прямых расходов (формирования стоимости НЗП) устанавливается налогоплательщиком в учетной политике для целей налогообложения и подлежит применению в течение не менее двух налоговых периодов. (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
В случае, если отнести прямые расходы к конкретному производственному процессу по изготовлению данного вида продукции (работ, услуг) невозможно, налогоплательщик в своей учетной политике для целей налогообложения самостоятельно определяет механизм распределения указанных расходов с применением экономически обоснованных показателей. (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
Сумма остатков незавершенного производства на конец текущего месяца включается в состав прямых расходов следующего месяца. При окончании налогового периода сумма остатков незавершенного производства на конец налогового периода включается в состав прямых расходов следующего налогового периода в порядке и на условиях, предусмотренных настоящей статьей. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 06.06.2005 N 58-ФЗ)
2. Оценка остатков готовой продукции на складе на конец текущего месяца производится налогоплательщиком на основании данных первичных учетных документов о движении и об остатках готовой продукции на складе (в количественном выражении) и суммы прямых расходов, осуществленных в текущем месяце, уменьшенных на сумму прямых расходов, относящуюся к остаткам НЗП. Оценка остатков готовой продукции на складе определяется налогоплательщиком как разница между суммой прямых затрат,
приходящейся на остатки готовой продукции на начало текущего месяца, увеличенной на сумму прямых затрат, приходящейся на выпуск продукции в текущем месяце (за минусом суммы прямых затрат, приходящейся на остаток НЗП), и суммой прямых затрат, приходящейся на отгруженную в текущем месяце продукцию. (п. 2 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
3. Оценка остатков отгруженной, но не реализованной на конец текущего месяца продукции производится налогоплательщиком на основании данных об отгрузке (в количественном выражении) и суммы прямых расходов, осуществленных в текущем месяце, уменьшенных на сумму прямых расходов, относящуюся к остаткам НЗП и остаткам готовой продукции на складе. Оценка остатков отгруженной, но не реализованной на конец текущего месяца продукции определяется налогоплательщиком как разница между суммой прямых затрат, приходящейся на остатки отгруженной, но не реализованной готовой продукции на начало текущего месяца, увеличенной на сумму прямых затрат, приходящуюся на отгруженную продукцию в текущем месяце (за минусом суммы прямых затрат, приходящейся на остатки готовой продукции на складе), и суммой прямых затрат, приходящейся на реализованную в текущем месяце продукцию. (п. 3 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
4. Исключен. - Федеральный закон от 29.05.2002 N 57-ФЗ.
Статья 320. Порядок определения расходов по торговым операциям
(в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
Налогоплательщики, осуществляющие оптовую, мелкооптовую и розничную торговлю, формируют расходы на реализацию (далее в настоящей статье - издержки обращения) с учетом следующих особенностей.
В течение текущего месяца издержки обращения формируются в соответствии с настоящей главой. При этом в сумму издержек обращения включаются также расходы налогоплательщика - покупателя товаров на доставку этих товаров, складские расходы и иные расходы текущего месяца, связанные с приобретением, если они не учтены в стоимости приобретения товаров, и реализацией этих товаров. К издержкам обращения не относится стоимость приобретения товаров по цене, установленной условиями договора. При этом налогоплательщик имеет право сформировать стоимость приобретения товаров с учетом расходов, связанных с приобретением этих товаров. Указанная стоимость товаров учитывается при их реализации в соответствии с подпунктом 3 пункта 1 статьи 268 настоящего Кодекса. Стоимость приобретения товаров, отгруженных, но не реализованных на конец месяца, не включается налогоплательщиком в состав расходов, связанных с производством и реализацией, до момента их реализации. Порядок формирования стоимости приобретения товаров определяется налогоплательщиком в учетной политике для целей налогообложения и применяется в течение не менее двух налоговых периодов.
Расходы текущего месяца разделяются на прямые и косвенные. К прямым расходам относятся стоимость приобретения товаров, реализованных в данном отчетном (налоговом) периоде, и суммы расходов на доставку (транспортные расходы) покупных товаров до склада налогоплательщика - покупателя товаров в случае, если эти расходы не включены в цену приобретения указанных товаров. Все остальные расходы, за исключением внереализационных расходов, определяемых в соответствии со статьей 265 настоящего Кодекса, осуществленные в текущем месяце, признаются косвенными расходами и уменьшают доходы от реализации текущего месяца. Сумма прямых расходов в части транспортных расходов, относящаяся к остаткам нереализованных товаров, определяется по среднему проценту за текущий месяц с учетом переходящего остатка на начало месяца в следующем порядке:
1) определяется сумма прямых расходов, приходящихся на остаток нереализованных товаров на начало месяца и осуществленных в текущем месяце;
2) определяется стоимость приобретения товаров, реализованных в текущем месяце, и стоимость приобретения остатка нереализованных товаров на конец месяца;
3) рассчитывается средний процент как отношение суммы прямых расходов (пункт 1 настоящей части) к стоимости товаров (пункт 2 настоящей части);
4) определяется сумма прямых расходов, относящаяся к остатку нереализованных товаров, как произведение среднего процента и стоимости остатка товаров на конец месяца.
Статья 321. Особенности ведения налогового учета организациями, созданными в соответствии с федеральными законами, регулирующими деятельность данных организаций
Организации, созданные в соответствии с федеральными законами (Центральный банк Российской Федерации, Агентство по страхованию вкладов), регулирующими деятельность данных организаций, ведут раздельный учет доходов и расходов, полученных (понесенных) при осуществлении деятельности, связанной с исполнением ими функций, предусмотренных законодательством, и доходов и расходов, полученных (понесенных) при осуществлении иной коммерческой деятельности. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 28.07.2004 N 84-ФЗ, от 06.06.2005 N 58-ФЗ)
При осуществлении налогового учета коммерческой деятельности такие организации применяют общие нормы настоящей главы, регламентирующие порядок определения доходов и расходов, а также специальные нормы (особенности), предусмотренные для отдельных категорий налогоплательщиков, либо нормы, предусмотренные для особых обстоятельств. Данные нормы некоммерческая организация применяет, если эта организация осуществляет такие виды деятельности в соответствии с федеральными законами. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Если такая некоммерческая организация несет обязательные некомпенсируемые расходы в соответствии с требованиями законодательства Российской Федерации, то такие расходы признаются расходами такой организации, уменьшающими доходы от коммерческой деятельности.
Статья 321.1. Утратила силу с 1 января 2011 года. - Федеральный закон от 08.05.2010 N 83-ФЗ.
Статья 321.2. Особенности ведения налогового учета участниками консолидированной группы налогоплательщиков
(введена Федеральным законом от 16.11.2011 N 321-ФЗ)
1. Ответственный участник консолидированной группы налогоплательщиков применительно к порядку ведения налогового учета, установленному настоящим Кодексом, ведет налоговый учет консолидированной налоговой базы на основании информации из налоговых регистров каждого участника этой группы, которые ведутся в соответствии со статьей 313 настоящего Кодекса.
2. Порядок ведения налогового учета консолидированной группы налогоплательщиков устанавливается в учетной политике для целей налогообложения консолидированной группы налогоплательщиков.
3. Расчет консолидированной налоговой базы за отчетный (налоговый) период составляется ответственным участником консолидированной группы налогоплательщиков самостоятельно в соответствии с настоящей главой на основании данных налогового учета всех участников этой группы нарастающим итогом с начала налогового периода применительно к порядку, установленному статьей 316 настоящего Кодекса.
4. Каждый участник консолидированной группы налогоплательщиков представляет ответственному участнику этой группы данные налогового учета, необходимые для исчисления консолидированной налоговой базы, в сроки, установленные договором о создании консолидированной группы налогоплательщиков.
5. Консолидированная налоговая база консолидированной группы налогоплательщиков определяется как арифметическая сумма доходов всех участников этой группы, уменьшенная на арифметическую сумму расходов всех ее участников с учетом положений настоящего Кодекса. Отрицательная разница признается убытком консолидированной группы налогоплательщиков.
Статья 322. Особенности организации налогового учета амортизируемого имущества
(в ред. Федерального закона от 22.07.2008 N 158-ФЗ)
1. На 1-е число налогового периода, с начала которого учетной политикой для целей налогообложения установлено изменение метода начисления амортизации, организации в налоговом учете определяют остаточную стоимость объектов амортизируемого имущества.
При установлении в учетной политике для целей налогообложения нелинейного метода начисления амортизации в целях определения суммарного баланса амортизационных групп (подгрупп) остаточная стоимость объектов амортизируемого имущества, за исключением объектов, амортизация по которым начисляется линейным методом в соответствии с пунктом 3 статьи 259 настоящего Кодекса, определяется исходя из срока их полезного использования, установленного при введении данных объектов в эксплуатацию, на 1-е число налогового периода, с начала которого учетной политикой для целей налогообложения установлено применение нелинейного метода начисления амортизации.
Сумма начисленной за один месяц амортизации по объектам амортизируемого имущества определяется следующим образом:
1) при применении нелинейного метода начисления амортизации в составе амортизационных групп (подгрупп) - как произведение суммарного баланса соответствующей амортизационной группы (подгруппы) на 1-е число месяца, за который определяется сумма начисленной амортизации, и нормы амортизации, установленной пунктом 5 статьи 259.2 настоящего Кодекса;
2) при применении линейного метода начисления амортизации - как произведение первоначальной (восстановительной) стоимости и нормы амортизации, установленной налогоплательщиком для указанного имущества в соответствии с пунктом 2 статьи 259.1 настоящего Кодекса.
2. По основным средствам, передаваемым налогоплательщиком в безвозмездное пользование, начиная с 1-го числа месяца, следующего за месяцем, в котором произошла указанная передача, начисление амортизации не производится.
Аналогичный порядок применяется по основным средствам, переведенным по решению руководства организации на консервацию продолжительностью свыше трех месяцев, а также по основным средствам, находящимся по решению руководства организации на реконструкции и модернизации свыше 12 месяцев.
При прекращении договора безвозмездного пользования и возврате основных средств налогоплательщику, а также при расконсервации или завершении реконструкции (модернизации) амортизация начисляется в порядке, определенном настоящей главой, начиная с 1-го числа месяца, следующего за месяцем, в котором произошли возврат основных средств налогоплательщику, завершение реконструкции (модернизации) или расконсервация основного средства.
3. При внесении изменений в учетную политику для целей налогообложения в соответствии с пунктом 1 статьи 259 настоящего Кодекса, согласно которым налогоплательщик, применяющий линейный метод начисления амортизации, переходит к применению нелинейного метода начисления амортизации, объекты, амортизация по которым в соответствии с внесенными налогоплательщиком изменениями в учетную политику для целей налогообложения начисляется нелинейным методом, включаются в состав амортизационных групп (подгрупп) в целях определения их суммарного баланса по остаточной стоимости, определенной на 1-е число налогового периода, с начала которого учетной политикой для целей налогообложения установлено применение нелинейного метода начисления амортизации.
При этом указанные в настоящем пункте объекты амортизируемого имущества в целях определения суммарного баланса амортизационных групп включаются в состав этих групп исходя из срока полезного использования таких объектов, установленного при введении их в эксплуатацию.
При внесении указанных в настоящем пункте изменений в учетную политику для целей налогообложения амортизационные подгруппы, предусмотренные пунктом 13 статьи 258 настоящего Кодекса, создаются в составе амортизационных групп, сформированных в соответствии с порядком, установленным настоящим пунктом.
4. При внесении изменений в учетную политику для целей налогообложения в соответствии с пунктом 1 статьи 259 настоящего Кодекса, согласно которым налогоплательщик, применяющий нелинейный метод начисления амортизации, переходит к применению линейного метода начисления амортизации,
налогоплательщик в соответствии со статьей 257 настоящего Кодекса определяет остаточную стоимость объектов амортизируемого имущества на 1-е число налогового периода, с начала которого учетной политикой для целей налогообложения установлено применение линейного метода начисления амортизации.
При этом норма амортизации для каждого объекта амортизируемого имущества определяется в соответствии с пунктом 2 статьи 259.1 настоящего Кодекса исходя из оставшегося срока полезного использования объекта амортизируемого имущества, определенного на 1-е число налогового периода, с начала которого учетной политикой для целей налогообложения установлено применение линейного метода начисления амортизации.
Статья 323. Особенности ведения налогового учета операций с амортизируемым имуществом (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Налогоплательщик определяет прибыль (убыток) от реализации или выбытия амортизируемого имущества на основании аналитического учета по каждому объекту на дату признания дохода (расхода). (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Учет доходов и расходов по амортизируемому имуществу ведется пообъектно, за исключением начисленной амортизации по объектам амортизируемого имущества при применении нелинейного метода начисления амортизации. (часть вторая в ред. Федерального закона от 22.07.2008 N 158-ФЗ)
Аналитический учет должен содержать информацию:
о первоначальной стоимости амортизируемого имущества, реализованного (выбывшего) в отчетном (налоговом) периоде; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
об изменениях первоначальной стоимости таких основных средств при достройке, дооборудовании, реконструкции, частичной ликвидации;
о принятых организацией сроках полезного использования основных средств и нематериальных активов; (в ред. Федерального закона от 22.07.2008 N 158-ФЗ)
о сумме начисленной амортизации по амортизируемым основным средствам и нематериальным активам за период с даты начала начисления амортизации до конца месяца, в котором такое имущество реализовано (выбыло), - для объектов, амортизация по которым начисляется линейным методом; (в ред. Федерального закона от 22.07.2008 N 158-ФЗ)
о сумме начисленной амортизации и суммарном балансе каждой амортизационной группы и каждой амортизационной подгруппы (при применении нелинейного метода начисления амортизации); (абзац введен Федеральным законом от 22.07.2008 N 158-ФЗ)
об остаточной стоимости объектов амортизируемого имущества, входящих в амортизационные группы (подгруппы), определенной в соответствии с пунктом 1 статьи 257 настоящего Кодекса, - при выбытии объектов амортизируемого имущества; (абзац введен Федеральным законом от 22.07.2008 N 158-ФЗ)
о цене реализации амортизируемого имущества исходя из условий договора купли-продажи;
о дате приобретения и дате реализации (выбытия) имущества; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
о дате передачи имущества в эксплуатацию, о дате исключения из состава амортизируемого имущества по основаниям, предусмотренным пунктом 3 статьи 256 настоящего Кодекса, о дате расконсервации имущества, о дате окончания договора безвозмездного пользования, о дате завершения работ по реконструкции, о дате модернизации; (абзац введен Федеральным законом от 29.05.2002 N 57-ФЗ)
о понесенных налогоплательщиком расходах, связанных с реализацией (выбытием) амортизируемого имущества, в частности расходах, предусмотренных подпунктом 8 пункта 1 статьи 265 настоящего Кодекса, а также расходах по хранению, обслуживанию и транспортировке реализованного (выбывшего) имущества. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
На дату совершения операции налогоплательщик определяет в соответствии с пунктом 3 статьи 268 настоящего Кодекса прибыль (убыток) от реализации амортизируемого имущества. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
В аналитическом учете на дату реализации амортизируемого имущества фиксируется сумма прибыли (убытка) по указанной операции, которая в целях определения налоговой базы учитывается в следующем порядке. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Прибыль, полученная налогоплательщиком, подлежит включению в состав налоговой базы в том отчетном периоде, в котором была осуществлена реализация имущества. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Убыток, полученный налогоплательщиком, отражается в аналитическом учете как прочие расходы налогоплательщика в соответствии с порядком, установленным статьей 268 настоящего Кодекса. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Аналитический учет должен содержать информацию о наименовании объектов, в отношении которых имеются суммы таких расходов, количестве месяцев, в течение которых такие расходы могут быть включены в состав прочих расходов, связанных с производством и реализацией, и сумме расходов, приходящейся на каждый месяц. Срок определяется в месяцах и исчисляется в виде разницы между количеством месяцев срока полезного использования этого имущества и количеством месяцев эксплуатации имущества до момента его реализации, включая месяц, в котором имущество было реализовано. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Статья 324. Порядок ведения налогового учета расходов на ремонт основных средств
(в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
1. В аналитическом учете налогоплательщик формирует сумму расходов на ремонт основных средств с учетом группировки всех осуществленных расходов, включая стоимость запасных частей и расходных материалов, используемых для ремонта, расходов на оплату труда работников, осуществляющих ремонт, и прочих расходов, связанных с ведением указанного ремонта собственными силами, а также с учетом затрат на оплату работ, выполненных сторонними силами.
2. Налогоплательщик, образующий резерв предстоящих расходов на ремонт, рассчитывает отчисления в такой резерв, исходя из совокупной стоимости основных средств, рассчитанной в соответствии с порядком, установленным настоящим пунктом, и нормативов отчислений, утверждаемых налогоплательщиком самостоятельно в учетной политике для целей налогообложения.
Совокупная стоимость основных средств определяется как сумма первоначальной стоимости всех амортизируемых основных средств, введенных в эксплуатацию по состоянию на начало налогового периода, в котором образуется резерв предстоящих расходов на ремонт основных средств. Для расчета совокупной стоимости амортизируемых основных средств, введенных в эксплуатацию до вступления в силу настоящей главы, принимается восстановительная стоимость, определенная в соответствии с пунктом 1 статьи 257 настоящего Кодекса.
При определении нормативов отчислений в резерв предстоящих расходов на ремонт основных средств налогоплательщик обязан определить предельную сумму отчислений в резерв предстоящих расходов на ремонт основных средств, исходя из периодичности осуществления ремонта объекта основных средств, частоты замены элементов основных средств (в частности, узлов, деталей, конструкций) и сметной стоимости указанного ремонта. При этом предельная сумма резерва предстоящих расходов на указанный ремонт не может превышать среднюю величину фактических расходов на ремонт, сложившуюся за
последние три года. Если налогоплательщик осуществляет накопление средств для проведения особо сложных и дорогих видов капитального ремонта основных средств в течение более одного налогового периода, то предельный размер отчислений в резерв предстоящих расходов на ремонт основных средств может быть увеличен на сумму отчислений на финансирование указанного ремонта, приходящегося на соответствующий налоговый период в соответствии с графиком проведения указанных видов ремонта при условии, что в предыдущих налоговых периодах указанные либо аналогичные ремонты не осуществлялись.
Отчисления в резерв предстоящих расходов на ремонт основных средств в течение налогового периода списываются на расходы равными долями на последнее число соответствующего отчетного (налогового) периода. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
В случае, если налогоплательщик создает резерв предстоящих расходов на ремонт основных средств, сумма фактически осуществленных затрат на проведение ремонта списывается за счет средств указанного резерва.
В случае, если сумма фактически осуществленных затрат на ремонт основных средств в отчетном (налоговом) периоде превышает сумму созданного резерва предстоящих расходов на ремонт основных средств, остаток затрат для целей налогообложения включается в состав прочих расходов на дату окончания налогового периода.
Если на конец налогового периода остаток средств резерва предстоящих расходов на ремонт основных средств превышает сумму фактически осуществленных в текущем налоговом периоде затрат на ремонт основных средств, то сумма такого превышения на последнюю дату текущего налогового периода для целей налогообложения включается в состав доходов налогоплательщика.
Если в соответствии с учетной политикой для целей налогообложения и на основании графика проведения капитального ремонта основных средств налогоплательщик осуществляет накопление средств для финансирования указанного ремонта в течение более одного налогового периода, то на конец текущего налогового периода остаток таких средств не подлежит включению в состав доходов для целей налогообложения.
3. Если налогоплательщик осуществляет виды деятельности, в отношении которых в соответствии со статьей 274 настоящего Кодекса отдельно исчисляется налоговая база по налогу, то аналитический учет расходов на ремонт основных средств для целей налогообложения ведется по видам производства, по видам деятельности.
Статья 324.1. Порядок учета расходов на формирование резерва предстоящих расходов на оплату отпусков, резерва на выплату ежегодного вознаграждения за выслугу лет
(введена Федеральным законом от 29.05.2002 N 57-ФЗ)
1. Налогоплательщик, принявший решение о равномерном учете для целей налогообложения предстоящих расходов на оплату отпусков работников, обязан отразить в учетной политике для целей налогообложения принятый им способ резервирования, определить предельную сумму отчислений и ежемесячный процент отчислений в указанный резерв.
Для этих целей налогоплательщик обязан составить специальный расчет (смету), в котором отражается расчет размера ежемесячных отчислений в указанный резерв, исходя из сведений о предполагаемой годовой сумме расходов на оплату отпусков, включая сумму страховых взносов на обязательное пенсионное страхование, обязательное социальное страхование на случай временной нетрудоспособности и в связи с материнством, обязательное медицинское страхование, обязательное социальное страхование от несчастных случаев на производстве и профессиональных заболеваний с этих расходов. При этом процент отчислений в указанный резерв определяется как отношение предполагаемой годовой суммы расходов на оплату отпусков к предполагаемому годовому размеру расходов на оплату труда. (в ред. Федерального закона от 24.07.2009 N 213-ФЗ)
2. Расходы на формирование резерва предстоящих расходов на оплату отпусков относятся на счета
учета расходов на оплату труда соответствующих категорий работников.
3. На конец налогового периода налогоплательщик обязан провести инвентаризацию указанного резерва.
Недоиспользованные на последнее число текущего налогового периода суммы указанного резерва подлежат обязательному включению в состав налоговой базы текущего налогового периода. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
При недостаточности средств фактически начисленного резерва, подтвержденного инвентаризацией на последний день налогового периода, налогоплательщик обязан по состоянию на 31 декабря года, в котором резерв был начислен, включить в расходы сумму фактических расходов на оплату отпусков и соответственно сумму страховых взносов на обязательное пенсионное страхование, обязательное социальное страхование на случай временной нетрудоспособности и в связи с материнством, обязательное медицинское страхование, обязательное социальное страхование от несчастных случаев на производстве и профессиональных заболеваний, по которым ранее не создавался указанный резерв. (в ред. Федеральных законов от 27.07.2006 N 137-ФЗ, от 24.07.2009 N 213-ФЗ)
4. Резерв предстоящих расходов на оплату отпусков работникам должен быть уточнен исходя из количества дней неиспользованного отпуска, среднедневной суммы расходов на оплату труда работников (с учетом установленной методики расчета среднего заработка) и обязательных отчислений страховых взносов на обязательное пенсионное страхование, обязательное социальное страхование на случай временной нетрудоспособности и в связи с материнством, обязательное медицинское страхование, обязательное социальное страхование от несчастных случаев на производстве и профессиональных заболеваний. (в ред. Федерального закона от 24.07.2009 N 213-ФЗ)
Если по итогам инвентаризации резерва предстоящих расходов на оплату отпусков сумма рассчитанного резерва в части неиспользованного отпуска, определенная исходя из среднедневной суммы расходов на оплату труда и количества дней неиспользованного отпуска на конец года, превышает фактический остаток неиспользованного резерва на конец года, то сумма превышения подлежит включению в состав расходов на оплату труда. Если по итогам инвентаризации резерва предстоящих расходов на оплату отпусков сумма рассчитанного резерва в части неиспользованного отпуска, определенная исходя из среднедневной суммы расходов на оплату труда и количества дней неиспользованного отпуска на конец года, оказывается меньше фактического остатка неиспользованного резерва на конец года, то отрицательная разница подлежит включению в состав внереализационных доходов. (абзац введен Федеральным законом от 24.07.2007 N 216-ФЗ)
5. Если при уточнении учетной политики на следующий налоговый период налогоплательщик посчитает нецелесообразным формировать резерв предстоящих расходов на оплату отпусков, то сумма остатка указанного резерва, выявленного в результате инвентаризации по состоянию на 31 декабря года, в котором он был начислен, для целей налогообложения включается в состав внереализационных доходов текущего налогового периода.
6. В аналогичном порядке налогоплательщик осуществляет отчисления в резерв предстоящих расходов на выплату ежегодных вознаграждений за выслугу лет и по итогам работы за год.
Статья 325. Порядок ведения налогового учета расходов на освоение природных ресурсов
1. Налогоплательщики, принявшие решение о приобретении лицензий на право пользования недрами, в аналитических регистрах налогового учета обособленно отражают расходы, осуществляемые в целях приобретения лицензий. При этом расходы, связанные с приобретением каждой конкретной лицензии, учитываются отдельно.
К расходам, осуществляемым в целях приобретения лицензии, в частности, относятся:
расходы, связанные с предварительной оценкой месторождения;
расходы, связанные с проведением аудита запасов месторождения;
расходы на разработку технико-экономического обоснования (иных аналогичных работ), проекта освоения месторождения;
расходы на приобретение геологической и иной информации;
расходы на оплату участия в конкурсе (аукционе). (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
При переходе налогоплательщика на порядок учета расходов на получение (приобретение) лицензии на право пользования недрами в составе прочих расходов расходы на приобретение лицензий, указанные в абзаце восьмом пункта 1 статьи 325, не учтенные в налоговой базе по налогу на прибыль организаций по состоянию на 1 января 2009 года, учитываются равными долями в течение 2009 и 2010 годов (Федеральный закон от 22.07.2008 N 158-ФЗ).
В случае, если налогоплательщик заключает лицензионное соглашение на право пользования недрами (получает лицензию), то расходы, осуществленные налогоплательщиком в целях приобретения лицензии, формируют стоимость лицензионного соглашения (лицензии), которая учитывается налогоплательщиком в составе нематериальных активов, амортизация которых начисляется в порядке, установленном статьями 256 - 259.2 настоящего Кодекса, или по выбору налогоплательщика в составе прочих расходов, связанных с производством и реализацией, в течение двух лет. Избранный налогоплательщиком порядок учета указанных расходов отражается в учетной политике для целей налогообложения. (в ред. Федеральных законов от 22.07.2008 N 158-ФЗ, от 27.07.2010 N 229-ФЗ)
Положения абзаца девятого пункта 1 статьи 325 (в части сроков признания расходов) (в редакции Федерального закона от 27.07.2010 N 229-ФЗ) применяются в отношении расходов на освоение природных ресурсов, осуществленных после 1 января 2011 года (пункт 10 статьи 10 Федерального закона от 27.07.2010 N 229-ФЗ).
В случае, если по результатам конкурса (аукциона) налогоплательщик не заключает лицензионное соглашение на право пользования недрами (не получает лицензию), то расходы, осуществленные в целях приобретения лицензии, включаются в состав прочих расходов с 1-го числа месяца, следующего за месяцем проведения конкурса (аукциона), равномерно в течение двух лет. В случае, если после осуществления предварительных расходов, осуществленных в целях приобретения лицензии, налогоплательщик принимает решение об отказе от участия в конкурсе (аукционе) либо о нецелесообразности приобретения лицензии, то указанные расходы также включаются в состав прочих расходов с первого числа месяца, следующего за месяцем, в котором налогоплательщиком принято указанное решение, равномерно в течение двух лет. При этом указанное решение оформляется соответствующим приказом (распоряжением) руководителя. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
В аналогичном порядке учитываются расходы, осуществленные в целях приобретения лицензий на право пользования недрами, в случае, если указанные лицензии выдаются налогоплательщику без проведения конкурсов.
2. Расходы на освоение природных ресурсов, предусмотренные пунктом 1 статьи 261 настоящего Кодекса, отражаются в аналитических регистрах налогового учета обособленно по каждому участку недр (месторождению) или участку территории (акватории), отраженному в лицензионном соглашении налогоплательщика (лицензии на право пользования недрами).
При этом в зависимости от конкретного вида расходов расходы группируются как:
общие расходы по осваиваемому участку (месторождению) в целом;
расходы, относящиеся к отдельным частям территории разрабатываемого участка;
расходы, относящиеся к конкретному объекту, создаваемому в процессе освоения участка.
К общим расходам, в частности, относятся:
расходы на поиски и оценку месторождений полезных ископаемых (включая аудит запасов), разведку полезных ископаемых и (или) гидрогеологические изыскания, осуществляемые на участке недр в соответствии с предоставленными в установленном порядке лицензиями (разрешениями), а также расходы на приобретение необходимой геологической и иной информации у третьих лиц; (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
К расходам, относящимся к отдельным частям территории осваиваемого участка, относятся на основании первичных учетных документов расходы, в частности:
расходы на подготовку территории к ведению горных, строительных и других работ в соответствии с установленными требованиями к безопасности, охране земель, недр и других природных ресурсов;
прочие расходы, связанные с освоением части территории участка.
Сумма общих расходов учитывается по каждой части территории осваиваемого участка (месторождения) в доле, определяемой исходя из отношения суммы расходов, относящихся к отдельным частям территории осваиваемого участка, к общей сумме расходов, осуществленных по освоению данного участка (месторождения).
К расходам, относящимся к конкретному объекту, создаваемому в процессе освоения участка, относятся расходы, непосредственно связанные со строительством сооружений, которые в дальнейшем на основании решения налогоплательщика могут быть признаны постоянно эксплуатируемыми объектами основных средств.
3. При проведении геолого-поисковых работ и геолого-разведочных работ по разведке полезных ископаемых сумма осуществленных налогоплательщиком расходов определяется на основании актов выполненных работ по договорам с подрядчиками, а также на основании сумм фактически осуществленных налогоплательщиком затрат, относимых к расходам на освоение природных ресурсов в соответствии с положениями настоящей статьи.
Налогоплательщик организует налоговый учет указанных расходов по каждому договору и каждому объекту, связанному с освоением природных ресурсов.
Аналитические регистры налогового учета должны содержать информацию об окончании работ в разрезе каждого договора, связанного с указанными работами по каждому конкретному участку недр.
Расходы, осуществленные по договору с подрядчиком, включаются в состав прочих расходов с 1-го числа месяца, в котором подписан соответствующий акт выполненных работ (этапов работ) по данному договору. Осуществленные расходы равными долями включаются в состав прочих расходов в сроки, предусмотренные статьей 261 настоящего Кодекса. (в ред. Федерального закона от 26.11.2008 N 224-ФЗ)
Текущие расходы на содержание объектов, связанных с освоением природных ресурсов (в том числе расходы на оплату труда, расходы, связанные с содержанием и эксплуатацией временных сооружений, и иные подобные расходы), а также расходы на доразведку месторождения или его участков, находящихся в пределах горного или земельного отвода организации, в полной сумме включаются в состав расходов того отчетного (налогового) периода, в котором они произведены. При этом к расходам на доразведку относятся расходы, связанные с осуществлением работ по доразведке по введенным в эксплуатацию и промышленно освоенным месторождениям. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Указанный порядок учета относится к расходам по всем геолого-поисковым и геолого-разведочным работам, в том числе осуществленным расходам по работам, признаваемым безрезультатными, бесперспективными, либо продолжение которых признано нецелесообразным.
В случае, если осваиваемый участок (часть территории осваиваемого участка) признается налогоплательщиком бесперспективным либо продолжение его освоения признается нецелесообразным, суммы расходов, осуществленные налогоплательщиком по освоению данного участка, включаются в состав
прочих расходов в общем порядке, предусмотренном статьей 261 настоящего Кодекса.
4. В случае, если расходы налогоплательщика, осуществленные в составе расходов на освоение природных ресурсов, непосредственно связаны со строительством объектов, которые в дальнейшем по решению налогоплательщика могут стать постоянно эксплуатируемыми объектами основных средств (в том числе скважин), указанные расходы учитываются в аналитических регистрах налогового учета по каждому создаваемому объекту основных средств. Указанные объекты основных средств амортизируются в соответствии с порядком, установленным настоящей главой.
Расходы на строительство временных сооружений (в том числе временных подъездных путей и дорог; площадок, сооружений для хранения плодородного слоя почвы, добываемых пород, отходов; временных сооружений для проживания участников геолого-разведочных работ и иных подобных объектов) включаются в состав прочих расходов с 1-го числа месяца, следующего за месяцем, в котором закончены работы по их созданию на основании актов выполненных работ.
5. В случае если скважина оказалась (признана) непродуктивной, то расходы налогоплательщика, осуществляемые по ликвидации такой скважины, относятся также в состав расходов, учитываемых по данному объекту в налоговом учете, в порядке, установленном статьей 261 настоящего Кодекса. Общая сумма расходов, отраженных в налоговом учете по данному объекту, включается в состав прочих расходов в соответствии с порядком, предусмотренным настоящей статьей.
6. При переходе (передаче) в соответствии с законодательством Российской Федерации права пользования участком (участками) недр к третьему лицу расходы на освоение природных ресурсов, фактически осуществленные налогоплательщиком - прежним владельцем лицензии, учитываются им в порядке, установленном настоящей статьей.
В случае, если переход (передача) права пользования участком (участками) недр происходит в связи с реорганизацией организации, учет расходов осуществляется в соответствии с пунктом 2.1 статьи 252 настоящего Кодекса. (п. 6 введен Федеральным законом от 27.07.2010 N 229-ФЗ)
Статья 325.1 применяется с 1 апреля 2011 года (Федеральный закон от 28.12.2010 N 425-ФЗ).
Статья 325.1. Порядок налогового учета расходов, связанных с обеспечением безопасных условий и охраны труда при добыче угля
(введена Федеральным законом от 28.12.2010 N 425-ФЗ)
1. В случае применения налогового вычета по налогу на добычу полезных ископаемых в соответствии со статьей 343.1 настоящего Кодекса налогоплательщик обеспечивает обособленный учет расходов, связанных с обеспечением безопасных условий и охраны труда при добыче угля на данном участке недр, от других расходов, связанных с освоением этого участка недр.
2. Расходы, связанные с обеспечением безопасных условий и охраны труда при добыче угля, осуществленные (понесенные) налогоплательщиком, учитываются отдельно по каждому участку недр в том отчетном (налоговом) периоде, в котором они произведены.
3. При осуществлении (несении) указанных в пункте 2 настоящей статьи расходов, относящихся к нескольким участкам недр (в случае невозможности разделения расходов), в целях применения установленного статьей 343.1 настоящего Кодекса налогового вычета указанные расходы учитываются отдельно по каждому участку недр в доле, определяемой налогоплательщиком в соответствии с принятой им учетной политикой для целей налогообложения.
4. Перечень видов расходов, связанных с обеспечением безопасных условий и охраны труда при добыче угля, принимаемых к вычету из суммы налога на добычу полезных ископаемых, определяется Правительством Российской Федерации с учетом положений пункта 5 статьи 343.1 настоящего Кодекса.
5. Сумма расходов, не учтенная при исчислении налогового вычета в соответствии с порядком,
установленным пунктом 4 статьи 343.1 настоящего Кодекса, в течение 36 налоговых периодов по налогу на добычу полезных ископаемых, признается расходом налогоплательщика при исчислении налоговой базы по налогу на прибыль организаций в соответствии с главой 25 настоящего Кодекса в следующем порядке:
1) расходы, указанные в подпункте 1 пункта 5 статьи 343.1 настоящего Кодекса, учитываются равномерно в течение года начиная со дня, следующего за днем окончания признания таких расходов в соответствии со статьей 343.1 настоящего Кодекса;
2) расходы, указанные в подпунктах 2 и 3 пункта 5 статьи 343.1 настоящего Кодекса, учитываются в порядке, установленном статьями 256 - 259.3 настоящего Кодекса. При этом остаточной стоимостью амортизируемого имущества признается разница между первоначальной стоимостью, определяемой в установленном статьей 257 настоящего Кодекса порядке, и суммами, учтенными при применении налогового вычета по налогу на добычу полезных ископаемых в соответствии со статьей 343.1 настоящего Кодекса.
Статья 326. Порядок ведения налогового учета по срочным сделкам при применении метода начисления
(в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
Налогоплательщик по операциям с финансовыми инструментами срочных сделок определяет налоговую базу на основании данных регистров налогового учета.
Данные регистров налогового учета должны отражать порядок формирования суммы доходов (расходов) по срочным сделкам, учитываемым для целей налогообложения.
Аналитический учет требований (обязательств) по финансовым инструментам срочных сделок налогоплательщики обязаны вести по каждому виду финансовых инструментов срочных сделок. Аналитический учет прав требований (обязательств) ведется раздельно по операциям с финансовыми инструментами срочных сделок, обращающимися на организованном рынке, по операциям с финансовыми инструментами срочных сделок, не обращающимися на организованном рынке, а также по операциям, совершенным в целях хеджирования.
Данные регистров налогового учета должны содержать в денежном выражении суммы требований (обязательств) налогоплательщика к контрагентам в соответствии с условиями заключенных договоров:
по поставочным срочным сделкам;
по расчетным срочным сделкам.
Требования (обязательства) по финансовым инструментам срочных сделок, как обращающимся, так и не обращающимся на организованном рынке, не подлежат текущей переоценке в связи с изменением рыночной цены, рыночной котировки, курса валюты, значений процентных ставок, фондовых индексов или иных показателей базисного актива с учетом положений настоящей статьи.
Налогоплательщики учитывают в составе налоговой базы изменение текущей стоимости финансовых инструментов срочных сделок, обращающихся на организованном рынке, в размере денежных сумм, рассчитанных биржей (клиринговой организацией). Указанное требование не распространяется на финансовые инструменты срочных сделок, в соответствии с условиями которых исполнение обязанности одной стороны финансового инструмента срочной сделки возникает в случае предъявления требований другой стороной указанной сделки, в том числе в зависимости от обстоятельств, в отношении которых заранее неизвестно, наступят они или не наступят.
Требования (обязательства) по сделкам, квалифицированным как сделки на поставку предмета сделки с отсрочкой исполнения, также не подлежат текущей переоценке в связи с изменением рыночной цены, рыночной котировки, курса валюты, значений процентных ставок, фондовых индексов или иных показателей базисного актива с учетом положений настоящей статьи.
Налогоплательщик на дату заключения сделки отражает в аналитическом учете сумму возникших требований (обязательств) к контрагентам, исходя из условий сделки и требований (обязательств) в отношении базисного актива (в том числе товаров, денежных средств, драгоценных металлов, ценных
бумаг, процентных ставок).
Налоговая база определяется налогоплательщиком на дату исполнения срочной сделки с учетом положений настоящей главы.
При поставке ценных бумаг, обращающихся на организованном рынке и являющихся базисным активом финансового инструмента срочных сделок, финансовый результат от операций с таким базисным активом определяется исходя из фактической цены поставки базисного актива в соответствии с условиями, на которых осуществляется исполнение финансового инструмента срочных сделок.
Если по условиям финансового инструмента срочной сделки или срочной сделки, квалифицированной как сделка на поставку предмета сделки с отсрочкой исполнения, предусмотрено проведение промежуточных расчетов (за исключением авансов), в том числе при изменении стоимостной оценки требований (обязательств) в связи с изменением рыночной цены, рыночной котировки, курса валюты, значений процентных ставок, фондовых индексов или иных показателей базисного актива, налогоплательщик определяет доходы (расходы) на каждую дату проведения таких расчетов в соответствии с условиями указанной сделки.
Премия по опционному контракту в соответствии с соглашением сторон независимо от его квалификации как финансового инструмента срочной сделки или как сделки с отсрочкой исполнения признается в соответствующих доходах (расходах) единовременно на дату осуществления расчетов по опционной премии для налогоплательщиков, применяющих метод начисления, независимо от того, исполнен или не исполнен опционный контракт, а также независимо от вида базисного актива.
При наступлении срока исполнения финансового инструмента срочной сделки налогоплательщик производит оценку требований и обязательств на дату его исполнения в соответствии с условиями ее заключения и определяет сумму доходов (расходов), подлежащих включению в налоговую базу.
Налогоплательщик выделяет для отдельного налогового учета операции с финансовыми инструментами срочных сделок, совершенные в целях компенсации возможных убытков, возникающих в результате неблагоприятного изменения цены или иного показателя базисного актива (объекта хеджирования).
Справка составляется налогоплательщиком по каждой операции хеджирования отдельно и содержит следующие данные:
описание операции хеджирования, включающее наименование объекта хеджирования, типы страхуемых рисков (ценовой, валютный, кредитный, процентный или другие подобные риски), планируемые действия относительно объекта хеджирования (покупка, продажа, иные действия), финансовые инструменты срочных сделок, которые планируется использовать, условия исполнения сделок;
дату начала операции хеджирования, дату ее окончания и (или) ее продолжительность, промежуточные условия расчета. Дата начала операции хеджирования может устанавливаться путем закрепления порядка ее определения;
объем, дату и цену сделки (сделок) с объектом хеджирования (для ожидаемых (планируемых) сделок - объем, дату, цену и иные существенные условия сделки);
объем, дату и цену сделки (сделок) с финансовыми инструментами срочных сделок.
Справка может содержать и иные сведения на усмотрение налогоплательщика, подтверждающие совершение операции в целях хеджирования.
Если объектом хеджирования являются требования (обязательства), вытекающие из совокупности сделок, а также если объектом хеджирования является имущество налогоплательщика, дата начала и дата окончания операции хеджирования определяются налогоплательщиком самостоятельно на основании прогноза показателей объекта хеджирования.
С учетом положений настоящей статьи и статей 301 - 305 настоящего Кодекса доходы (расходы), связанные с финансовыми инструментами срочных сделок, заключенными в целях компенсации
неблагоприятных последствий, которые могут возникнуть для налогоплательщиков в результате изменения цены, курса валюты, значений процентных ставок, фондовых индексов или иных показателей объекта хеджирования, учитываются на конец отчетного (налогового) периода и на дату исполнения сделки (сделок) независимо от даты возникновения доходов (расходов), связанных с объектом хеджирования.
По окончании операции хеджирования доходы (расходы), связанные с финансовыми инструментами срочных сделок, определяются с учетом доходов (расходов), учтенных в налоговой базе в предыдущих налоговых периодах.
Если объектом хеджирования являются требования (обязательства) по конкретной сделке, в случае ее досрочного расторжения (прекращения по иным основаниям) доходы (расходы), связанные с финансовыми инструментами срочных сделок, определяются на конец отчетного (налогового) периода, в котором произошло досрочное расторжение сделки (ее прекращение по иным основаниям) с объектом хеджирования, или на дату исполнения сделки (сделок), если указанная дата исполнения наступила ранее отчетной даты периода, и включаются в налоговую базу, при расчете которой учитываются доходы (расходы), связанные с объектом хеджирования. При этом доходы (расходы), связанные с финансовыми инструментами срочных сделок, возникающие после отчетной даты периода, в котором произошло его досрочное расторжение, учитываются при определении налоговой базы с финансовыми инструментами срочных сделок с учетом доходов (расходов), учтенных ранее в налоговой базе по операциям, связанным с объектом хеджирования.
Доходы (расходы), связанные с досрочным расторжением финансовых инструментов срочных сделок (их прекращением по иным основаниям), используемых для операции хеджирования, учитываются в том же порядке и в той же налоговой базе, в которых учитываются доходы (расходы) по финансовым инструментам срочных сделок, используемым в целях хеджирования.
Допускается превышение объема базисного актива финансового инструмента срочных сделок, обращающегося на организованном рынке и совершенного в целях хеджирования (инструмента хеджирования), над объемом объекта хеджирования в рамках одного инструмента хеджирования, если такое превышение обусловлено стандартизацией биржей объема базисного актива финансового инструмента срочной сделки.
Превышение на конец отчетного (налогового) периода или на дату исполнения сделки расходов по финансовым инструментам срочных сделок, совершенных в целях хеджирования, а также расходов, понесенных в связи с соответствующими операциями хеджирования, над доходами по таким финансовым инструментам срочных сделок не влечет переквалификации операции хеджирования в обычные операции с финансовыми инструментами срочных сделок.
В целях определения доходов (расходов), учитываемых в налоговой базе, налогоплательщик вправе в учетной политике для целей налогообложения предусмотреть возможность осуществления текущей переоценки финансовых инструментов срочных сделок, используемых в целях хеджирования, в зависимости от изменения рыночной цены, рыночной котировки, курса валюты, значения процентной ставки, фондового индекса или иных показателей, характеризующих базисный актив, при условии, что объект хеджирования подлежит переоценке в соответствии с требованиями настоящего Кодекса. При этом доходы (расходы) в результате такой переоценки определяются на конец отчетного (налогового) периода в зависимости от изменения показателей, определенных в учетной политике для целей налогообложения, по отношению к соответствующим показателям, закрепленным финансовым инструментом срочной сделки.
Налогоплательщик производит оценку требований (обязательств) на дату исполнения финансового инструмента срочной сделки в соответствии с ее условиями и определяет сумму доходов (расходов) с учетом сумм, ранее учтенных для целей налогообложения в составе доходов (расходов).
По финансовым инструментам срочных сделок, предусматривающим куплю-продажу иностранной валюты, либо драгоценных металлов, либо ценных бумаг, номинированных в иностранной валюте, налогоплательщик на дату исполнения сделки определяет доходы (расходы) с учетом курсовых разниц, определенных как разница между закрепленным договором курсом иностранной валюты, по которому производится исполнение сделки, и установленным Центральным банком Российской Федерации официальным курсом иностранной валюты к рублю Российской Федерации и официальных цен на драгоценные металлы на дату исполнения сделки.
Статья 327. Порядок организации налогового учета по срочным сделкам при применении кассового метода
Налогоплательщики, применяющие кассовый метод определения доходов и расходов, организуют налоговый учет в соответствии с изложенными в настоящей главе принципами. Исчисление доходов и расходов по операциям с финансовыми инструментами срочных сделок налогоплательщики, применяющие кассовый метод определения доходов и расходов, определяют на дату фактического поступления (перечисления) денежных средств.
Статья 328. Порядок ведения налогового учета доходов (расходов) в виде процентов по договорам займа, кредита, банковского счета, банковского вклада, а также процентов по ценным бумагам и другим долговым обязательствам
(в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
1. Налогоплательщик на основании аналитического учета внереализационных доходов и расходов ведет расшифровку доходов (расходов) в виде процентов по ценным бумагам, по договорам займа, кредита, банковского счета, банковского вклада и (или) иным образом оформленным долговым обязательствам.
В аналитическом учете налогоплательщик самостоятельно отражает сумму доходов (расходов) в сумме причитающихся в соответствии с условиями указанных договоров (а по ценным бумагам - в соответствии с условиями эмиссии, по векселям - условиями выпуска или передачи (продажи)) процентов отдельно по каждому виду долгового обязательства с учетом статьи 269 настоящего Кодекса. (в ред. Федерального закона от 24.07.2002 N 110-ФЗ)
Сумма дохода (расхода) в виде процентов по долговым обязательствам учитывается в аналитическом учете исходя из установленной по каждому виду долговых обязательств доходности и срока действия такого долгового обязательства в отчетном периоде на дату признания доходов (расходов), определяемую в соответствии с положениями статей 271 - 273 настоящего Кодекса.
2. Проценты, уплачиваемые банком по договору банковского счета, включаются налогоплательщиком в налоговую базу на основании выписки о движении денежных средств по банковскому счету налогоплательщика, если иное не предусмотрено настоящей главой. Если договором обслуживания банковского счета не предусмотрено осуществление расчетов по оплате услуг банка при проведении каждой расчетно-кассовой операции, то датой получения дохода для налогоплательщика, перешедшего на признание, учет, определение доходов (расходов) по методу начисления, признается последнее число отчетного месяца. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
3. Проценты по договорам кредита, займа и иным аналогичным договорам, иным долговым обязательствам (включая ценные бумаги) учитываются на дату признания дохода (расхода) в соответствии с настоящей главой.
4. Проценты, полученные (подлежащие получению) налогоплательщиком за предоставление в пользование денежных средств, учитываются в составе доходов (расходов), подлежащих включению в налоговую базу, на основании выписки о движении денежных средств налогоплательщика по банковскому счету, если иное не предусмотрено настоящей статьей.
Налогоплательщик, определяющий доходы (расходы) по методу начисления, определяет сумму дохода (расхода), полученного (выплаченного) либо подлежащего получению (выплате) в отчетном периоде в виде процентов в соответствии с условиями договора, исходя из установленных по каждому виду долговых обязательств доходности и срока действия такого долгового обязательства в отчетном периоде с учетом положений настоящего пункта. Налогоплательщик в аналитическом учете на основании справок ответственного лица, которому поручено ведение учета доходов (расходов) по долговым обязательствам, обязан отразить в составе доходов (расходов) сумму процентов, причитающуюся к получению (выплате) на конец месяца.
При досрочном погашении долгового обязательства проценты определяются исходя из предусмотренной условиями договора процентной ставки с учетом положений статьи 269 настоящего
Кодекса и фактического времени пользования заемными средствами.
Порядок признания доходов (расходов) в виде процентов, установленный настоящей статьей, по долговым обязательствам любого вида применяется и организациями, для которых операции с такими долговыми обязательствами признаются операциями реализации в соответствии с уставной деятельностью.
5. По государственным и муниципальным ценным бумагам доход в виде процентов определяется в соответствии со статьями 271 и 273 настоящего Кодекса и может быть признан на дату их реализации на основании договора купли-продажи, либо на дату выплаты процентов на основании выписки банка, либо на последнюю дату отчетного периода в соответствии с положениями настоящей главы. Проценты подлежат отражению в налоговом учете на основании справки ответственного лица, которое исчисляет прибыль по операциям с ценными бумагами.
Если налогоплательщик определяет доходы и расходы по кассовому методу, то проценты признаются полученными на дату поступления денежных средств. Основанием для включения таких сумм в состав доходов, полученных в виде процентов, является выписка банка о движении денежных средств на банковских счетах.
Если налогоплательщик при определении доходов и расходов применяет метод начисления, то сумма процентов, полученная налогоплательщиком (причитающаяся налогоплательщику) по государственным и муниципальным ценным бумагам, признается доходом на дату реализации ценной бумаги, либо на дату выплаты таких процентов (погашения купона) в соответствии с условиями эмиссии, либо на последнюю дату отчетного периода в соответствии с положениями настоящей главы.
Если в цену реализации государственных и муниципальных ценных бумаг включается накопленный купонный доход, то налогоплательщик самостоятельно на дату реализации таких ценных бумаг определяет сумму дохода в виде процентов на основании договора купли-продажи с учетом положений пунктов 6 и 7 настоящей статьи. (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
6. При осуществлении операций с государственными и муниципальными ценными бумагами, при реализации которых в цену сделки включается накопленный купонный доход (доход в виде процентов), налогоплательщик, перешедший на определение дохода (расхода) по кассовому методу, доход в виде процентов исчисляет как разницу суммы накопленного купонного дохода, полученной от покупателя, и суммы накопленного купонного дохода, уплаченной продавцу. В случае, если между датой реализации ценной бумаги и датой ее приобретения в соответствии с условиями выпуска эмитентом были осуществлены выплаты в виде процентов, то датой получения дохода признается дата выплаты процентов при погашении купона. При этом доход определяется как разница между суммой выплаченных при погашении купона процентов и суммой накопленного купонного дохода, уплаченного продавцу. При продаже ценной бумаги, по которой в течение срока нахождения ее у налогоплательщика эмитентом был выплачен процентный доход, который был включен в состав дохода в порядке, предусмотренном настоящим абзацем, процентным доходом признается сумма, полученная от покупателя такой ценной бумаги. (в ред. Федерального закона от 06.06.2005 N 58-ФЗ)
7. Налогоплательщик, определяющий доходы и расходы по методу начисления, осуществляющий операции с государственными и муниципальными ценными бумагами, при реализации которых в цену сделки включается накопленный процентный (купонный) доход, доходы в виде процентов определяет с учетом следующих положений. Если до истечения отчетного (налогового) периода ценная бумага не реализована, то налогоплательщик обязан на последнее число отчетного (налогового) периода определить сумму процентного дохода, причитающегося по начислению за этот период. (в ред. Федеральных законов от 06.06.2005 N 58-ФЗ, от 27.07.2006 N 137-ФЗ)
При этом доходом отчетного (налогового) периода в виде процентов признается разница между суммой накопленного процентного (купонного) дохода, исчисленной на конец отчетного (налогового) периода в соответствии с условиями эмиссии, и суммой накопленного процентного (купонного) дохода, исчисленной на конец предыдущего налогового периода, если после окончания предыдущего налогового периода не осуществлялось выплат процентов (погашений купона) эмитентом.
Если в текущем отчетном (налоговом) периоде выплаты процентов (погашения купона) эмитентом осуществлялись, то в дополнение к доходу в виде процентов, исчисленному и учтенному при таких выплатах (погашениях) в соответствии с абзацем четвертым настоящего пункта, доход в виде процентов принимается равным сумме накопленного процентного (купонного) дохода, исчисленной на конец указанного отчетного (налогового) периода.
При первой выплате процентов (погашении купона) в отчетном (налоговом) периоде доход в виде процентов исчисляется как разница между суммой выплачиваемых процентов (погашаемого купона) и суммой накопленного процентного (купонного) дохода, исчисленной на конец предыдущего налогового периода. При последующих в отчетном (налоговом) периоде выплатах процентов (погашениях купона) доход в виде процентов принимается равным сумме выплачиваемых процентов (погашаемого купона).
Если указанная ценная бумага приобретена в текущем налоговом периоде, то исчисление дохода в виде процентов осуществляется в соответствии с положениями абзацев первого - четвертого, где сумма накопленного процентного (купонного) дохода, исчисленная на конец предыдущего налогового периода, заменяется при вычислениях на сумму накопленного процентного (купонного) дохода, уплаченного налогоплательщиком продавцу ценной бумаги.
КонсультантПлюс: примечание. В официальном тексте документа, видимо, допущена опечатка: в нижеследующем абзаце вместо
слов "подпунктов 1 - 4 настоящего пункта" следует читать "абзацев 1 - 4 настоящего пункта".
При реализации указанной ценной бумаги доход в виде процентов исчисляется в соответствии с положениями подпунктов 1 - 4 настоящего пункта, где сумма накопленного процентного (купонного) дохода, исчисленная на конец отчетного (налогового) периода, заменяется при вычислениях на сумму накопленного процентного (купонного) дохода, исчисленную на дату реализации.
Статья 329. Порядок ведения налогового учета при реализации ценных бумаг
Доходом по операциям с ценными бумагами признается выручка от продажи ценных бумаг в соответствии с условиями договора реализации. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Доходы и расходы по операциям с ценными бумагами признаются в соответствии с порядком, установленным статьей 271 или статьей 273 настоящего Кодекса, в зависимости от применяемого налогоплательщиком порядка признания доходов и расходов. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
При реализации ценных бумаг расходом признается цена приобретения реализованных ценных бумаг, рассчитанная с учетом установленного налогоплательщиком метода учета ценных бумаг (ФИФО, ЛИФО, по стоимости единицы). (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Если в цену реализации государственных и муниципальных ценных бумаг, обращающихся на организованном рынке ценных бумаг, включается часть накопленного купонного дохода, то сумма дохода и расхода по таким ценным бумагам исчисляется без накопленного купонного дохода.
Прибыль (убыток) от реализации ценных бумаг при реализации ценных бумаг, обращающихся на организованном рынке ценных бумаг, и ценных бумаг, не обращающихся на организованном рынке ценных бумаг, в налоговом учете учитывается раздельно. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Процентный доход по государственным и муниципальным ценным бумагам, по которым предусмотрено исключение из цены сделки части накопленного процентного дохода, определяется на дату реализации на основании договора купли-продажи с учетом положений статьи 328 настоящего Кодекса и подлежит отражению в налоговом учете на основании справки ответственного лица, которое исчисляет прибыль (доход) по операциям с ценными бумагами. (абзац введен Федеральным законом от 29.05.2002 N 57-ФЗ)
Статья 330. Особенности ведения налогового учета доходов и расходов страховых организаций
(в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Налогоплательщики - страховые организации ведут налоговый учет доходов (расходов), полученных (понесенных) по договорам страхования, сострахования, перестрахования, по заключенным договорам, по видам страхования.
Доходы налогоплательщика в виде всей суммы страхового взноса, причитающейся к получению, признаются на дату возникновения ответственности налогоплательщика перед страхователем по заключенному договору, вытекающей из условий договоров страхования, сострахования, перестрахования, вне зависимости от порядка уплаты страхового взноса, указанного в соответствующем договоре (за исключением договоров страхования жизни и пенсионного страхования). По договорам страхования жизни и пенсионного страхования доход в виде части страхового взноса признается в момент возникновения у налогоплательщика права на получение очередного страхового взноса в соответствии с условиями указанных договоров. (часть вторая в ред. Федерального закона от 24.07.2007 N 216-ФЗ)
Налогоплательщик в порядке и на условиях, которые установлены законодательством Российской Федерации, образует страховые резервы. Налогоплательщики отражают изменение размеров страховых резервов по видам страхования.
Страховые выплаты по договору, подлежащие выплате в соответствии с условиями указанного договора, включаются в состав расходов на дату возникновения у налогоплательщика обязательства по выплате страхового возмещения в пользу страхователя либо застрахованных лиц (при страховании ответственности - выгодоприобретателя) по фактически наступившему страховому случаю, выраженного в абсолютной денежной сумме, которая должна быть рассчитана в соответствии с законодательством Российской Федерации и правилами страхования. Доход (расход) в виде сумм возмещений доли страховых выплат признается на дату возникновения обязательства у перестраховщика по оплате перестрахователю по фактически наступившему страховому случаю, выраженному в абсолютной денежной сумме, согласно условиям договора перестрахования.
Суммы возмещений, причитающиеся налогоплательщику в результате удовлетворения регрессных исков либо признанные виновными лицами, признаются доходом:
на дату вступления в законную силу решения суда;
на дату письменного обязательства виновного лица по возмещению причиненных убытков.
При этом доля указанных сумм, подлежащих возмещению перестраховщикам от перестрахователя, включается в доходы (расходы) перестрахователя и перестраховщика соответственно, в момент, установленный для указанных налогоплательщиков в соответствии с настоящей статьей.
Налогоплательщик ведет учет страховых премий (взносов) по договорам сострахования в части, приходящейся на долю налогоплательщика в соответствии с условиями этих договоров.
Доход налогоплательщика, осуществляющего обязательное медицинское страхование, в виде средств, полученных от территориальных фондов обязательного медицинского страхования, признается на дату перечисления указанных средств, определенную договором финансирования, в размере, определяемом исходя из порядка финансирования, указанного в таком договоре. (часть восьмая введена Федеральным законом от 29.12.2004 N 204-ФЗ)
Страховые выплаты по договору обязательного страхования гражданской ответственности владельцев транспортных средств, осуществленные от имени налогоплательщика - страховой организации другим страховщиком - участником соглашения о прямом возмещении убытков в соответствии с законодательством Российской Федерации об обязательном страховании гражданской ответственности владельцев транспортных средств, включаются в состав расходов на дату поступления от страховщика, осуществившего прямое возмещение убытков, требования об оплате возмещенного им вреда потерпевшему.
(часть девятая введена Федеральным законом от 25.12.2008 N 282-ФЗ)
Признание доходов, указанных в подпунктах 11.1 и 11.2 пункта 2 статьи 293 настоящего Кодекса, и расходов, указанных в подпунктах 9.1 и 9.2 пункта 2 статьи 294 настоящего Кодекса, осуществляется в случае, если исполнение обязательств между страховщиками по соглашению о прямом возмещении убытков осуществляется исходя из числа удовлетворенных требований в течение отчетного периода и средних сумм страховых выплат. Определение указанных доходов и расходов осуществляется по итогам каждого отчетного периода путем сопоставления совокупных сумм накопленных положительных и отрицательных разниц, возникших в результате осуществления расчетов с каждым отдельным страховщиком. При этом учитываются только те операции по прямому возмещению убытков, по которым завершены расчеты на конец отчетного (налогового) периода:
у страховщика, застраховавшего гражданскую ответственность потерпевшего, при условиях, что выплата потерпевшему осуществлена и получено ее возмещение в размере средней суммы страховой выплаты от страховщика, застраховавшего гражданскую ответственность лица, причинившего вред;
у страховщика, застраховавшего гражданскую ответственность лица, причинившего вред, при условиях, что страховая выплата, осуществленная страховщиком, застраховавшим гражданскую ответственность потерпевшего, признана расходом и осуществлено ее возмещение в размере средней суммы страховой выплаты. (часть десятая введена Федеральным законом от 15.11.2010 N 300-ФЗ)
Операции по прямому возмещению убытков, по которым расчеты не завершены, учитываются в следующем отчетном (налоговом) периоде. (часть одиннадцатая введена Федеральным законом от 15.11.2010 N 300-ФЗ)
Статья 331. Особенности ведения налогового учета доходов и расходов банков
Налогоплательщики-банки ведут налоговый учет доходов и расходов, полученных от (понесенных при) осуществления банковской деятельности, на основании отражения операций и сделок в аналитическом учете в соответствии с установленным настоящей главой порядком признания дохода и расхода.
Аналитический учет доходов и расходов, полученных (понесенных) в виде процентов по долговым обязательствам, ведется в соответствии с порядком, предусмотренным статьей 328 настоящего Кодекса.
Доходы и расходы по хозяйственным и другим операциям, относящимся к будущим отчетным периодам, по которым были произведены в текущем отчетном периоде авансовые платежи, учитываются в сумме средств, подлежащих отнесению на расходы при наступлении того отчетного периода, к которому они относятся. Аналитический учет доходов и расходов по хозяйственным операциям ведется в разрезе каждого договора с отражением даты и суммы полученного (выплаченного) аванса и периода, в течение которого указанная сумма относится на доходы и расходы.
Комиссионные сборы за услуги по корреспондентским отношениям, уплаченные налогоплательщиком, расходы по расчетно-кассовому обслуживанию, открытию счетов в других банках и другим аналогичным операциям относятся на расходы на дату совершения операции, если в соответствии с договором предусмотрены расчеты по каждой конкретной операции, либо на последнее число отчетного (налогового) периода. В аналогичном порядке налогоплательщиком ведется учет по доходам, связанным с осуществлением операций по расчетно-кассовому обслуживанию клиентов, корреспондентским отношениям и другим аналогичным операциям. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 27.07.2006 N 137-ФЗ)
Сумма положительных (отрицательных) разниц, возникающих от переоценки учетной стоимости драгоценных металлов при ее изменении, включается в состав доходов в виде суммы сальдо превышения положительной переоценки над отрицательной, а в состав расходов - в виде суммы сальдо превышения отрицательной переоценки над положительной, на последнее число отчетного (налогового) периода. При реализации драгоценных металлов доходом признается положительная разница между ценой реализации и учетной стоимостью таких драгоценных металлов на дату их реализации, а расходом - отрицательная разница. Под учетной стоимостью драгоценных металлов понимается их покупная стоимость с учетом
переоценки, проводимой в течение срока нахождения таких металлов у налогоплательщика в соответствии с требованием Центрального банка Российской Федерации. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
Часть шестая утратила силу. - Федеральный закон от 28.12.2010 N 395-ФЗ.
По сделкам, связанным с операцией купли-продажи драгоценных камней, налогоплательщик отражает в налоговом учете количественную и стоимостную (масса и цена) характеристику приобретенных и реализованных драгоценных камней. Переоценка покупной стоимости драгоценных камней на прейскурантные цены не признается доходом (расходом) налогоплательщика. При выбытии реализованных драгоценных камней доход (убыток) определяется в виде разницы между ценой реализации и учетной стоимостью. Под учетной стоимостью понимается цена приобретения драгоценных камней.
Аналитический учет ведется по каждому договору купли-продажи драгоценных камней. В аналитическом учете отражаются даты совершения операций купли-продажи, цена покупки, цена продажи, количественные и качественные характеристики драгоценных камней.
Статья 331.1. Особенности ведения налогового учета бюджетными учреждениями
(введена Федеральным законом от 18.07.2011 N 239-ФЗ)
1. До 1 июля 2012 года бюджетными учреждениями, являющимися получателями бюджетных средств и использующими на обеспечение своей деятельности полученные ими средства от оказания платных услуг, безвозмездные поступления от физических и юридических лиц, международных организаций и (или) правительств иностранных государств, в том числе добровольные пожертвования, и средства от осуществления иной приносящей доход деятельности, применяются следующие положения:
1) если за счет бюджетных ассигнований, выделенных указанным учреждениям, предусмотрено осуществление финансового обеспечения расходов на оплату коммунальных услуг, услуг связи, транспортных расходов на обслуживание административно-управленческого персонала, расходов на все виды ремонта основных средств за счет доходов, полученных от оказания платных услуг и осуществления иной приносящей доход деятельности, и доходов, полученных в рамках целевого финансирования, в целях налогообложения отнесение этих расходов на уменьшение доходов, полученных от оказания платных услуг и осуществления иной приносящей доход деятельности, и доходов, полученных в рамках целевого финансирования, производится пропорционально доле доходов, полученных от оказания платных услуг и осуществления иной приносящей доход деятельности, в общей сумме доходов (включая доходы, полученные в рамках целевого финансирования);
2) если за счет бюджетных ассигнований, выделенных указанным учреждениям, не предусмотрено осуществление финансового обеспечения расходов на оплату коммунальных услуг, услуг связи (за исключением услуг сотовой (мобильной) связи) и на ремонт основных средств, приобретенных (созданных) за счет бюджетных средств, эти расходы учитываются при определении налоговой базы при оказании платных услуг и осуществлении иной приносящей доход деятельности при условии, если эксплуатация таких основных средств связана с оказанием платных услуг и осуществлением иной приносящей доход деятельности.
2. В общей сумме доходов для указанных в пункте 1 настоящей статьи целей не учитываются внереализационные доходы (доходы, полученные в виде процентов по договорам банковского счета, банковского вклада, доходы, полученные от сдачи имущества в аренду, курсовые разницы и другие доходы).
Статья 332. Особенности ведения налогового учета доходов и расходов при исполнении договора доверительного управления имуществом
Налогоплательщик - организация, которая по условиям договора доверительного управления является управляющей имуществом, обязана вести раздельный аналитический учет по доходам и расходам, связанным с исполнением договора доверительного управления, и по доходам, полученным в виде вознаграждения от доверительного управления, в разрезе каждого договора доверительного управления.
(в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Аналитический учет должен обеспечить информацию, позволяющую определить учредителя договора доверительного управления и выгодоприобретателя, дату вступления в силу и дату прекращения договора доверительного управления, стоимость и состав полученного в доверительное управление имущества, порядок и сроки расчетов по доверительному управлению. При совершении операций с имуществом, полученным в доверительное управление, доходы и расходы отражаются в соответствии с установленными настоящей главой правилами формирования доходов и расходов. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Доходы учредителя управления и доверительного управляющего по договору доверительного управления формируются в каждом отчетном (налоговом) периоде независимо от того, предусмотрено ли таким договором осуществление расчетов в течение срока действия договора доверительного управления или нет. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Сумма вознаграждения доверительному управляющему признается расходом по договору доверительного управления и уменьшает сумму дохода, полученного от операций с имуществом, переданным в доверительное управление. Если выгодоприобретателем по договору доверительного управления предусмотрено третье лицо - выгодоприобретатель, то расходы (убытки) (за исключением вознаграждения) при исполнении договора доверительного управления не уменьшают доходы, полученные учредителем договора доверительного управления по другим основаниям. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
При возврате амортизируемого имущества учредителю договора доверительного управления такое имущество подлежит включению в ту же амортизационную группу, начисление амортизации осуществляется по тем же ставкам и в том же порядке, что и до начала договора доверительного управления. Начисленная за весь период эксплуатации такого имущества амортизация до даты возврата учредителю договора доверительного управления учитывается при определении остаточной стоимости такого имущества. Если выгодоприобретателем является третье лицо, то при возврате имущества расходы (убытки) от снижения стоимости такого имущества не принимаются в уменьшение налоговой базы учредителя.
Статья 332.1. Особенности ведения налогового учета расходов на научные исследования и (или) опытно-конструкторские разработки
(введена Федеральным законом от 07.06.2011 N 132-ФЗ)
1. В аналитическом учете налогоплательщик формирует сумму расходов на научные исследования и (или) опытно-конструкторские разработки с учетом группировки по видам работ (договорам) всех осуществленных расходов, включая стоимость расходных материалов и энергии, амортизацию объектов основных средств и нематериальных активов, используемых при выполнении научных исследований и (или) опытно-конструкторских разработок, расходы на оплату труда работников, выполняющих научные исследования и (или) опытно-конструкторские разработки, другие расходы, непосредственно связанные с выполнением научных исследований и (или) опытно-конструкторских разработок собственными силами, а также с учетом затрат на оплату работ по договорам на выполнение научно-исследовательских работ, договорам на выполнение опытно-конструкторских и технологических работ.
2. Данные регистров налогового учета должны содержать информацию:
1) о суммах расходов на научные исследования и (или) опытно-конструкторские разработки с учетом группировки по видам работ (договорао( �
2) о суммах расходов по статьям расходов (амортизация объектов основных средств, амортизация объектов нематериальных активов, оплата труда работников, материальные расходы, прочие расходы, непосредственно связанные с выполнением научных исследований и (или) опытно-конструкторских разработок) по каждому виду научных исследований и (или) опытно-конструкторских разработок, выполняемых собственными силами;
3) о суммах расходов на научные исследования и (или) опытно-конструкторские разработки, осуществленных в отчетном (налоговом) периоде в форме отчислений на формирование фондов поддержки научной, научно-технической и инновационной деятельности, созданных в соответствии с Федеральным законом "О науке и государственной научно-технической политике";
4) о суммах расходов на научные исследования и (или) опытно-конструкторские разработки, осуществленных в отчетном (налоговом) периоде за счет резерва предстоящих расходов на научные исследования и (или) опытно-конструкторские разработки, - для налогоплательщика, формирующего указанный резерв;
5) о суммах расходов на научные исследования и (или) опытно-конструкторские разработки, давшие положительный результат и не давшие положительного результата, включенных в состав прочих расходов отчетного (налогового) периода;
6) о суммах расходов на научные исследования и (или) опытно-конструкторские разработки, давшие положительный результат и не давшие положительного результата, включенных в состав прочих расходов отчетного (налогового) периода с применением коэффициента 1,5.
3. Если налогоплательщик создал резерв предстоящих расходов на научные исследования и (или) опытно-конструкторские разработки в соответствии со статьей 267.2 настоящего Кодекса, расходы, осуществляемые при реализации программ проведения научных исследований и (или) опытно-конструкторских разработок, уменьшающие сумму указанного резерва, отражаются в регистрах налогового учета в порядке, установленном настоящей статьей.
Статья 333. Особенности ведения налогового учета доходов (расходов) по операциям РЕПО
(в ред. Федерального закона от 25.11.2009 N 281-ФЗ)
Аналитический учет операций РЕПО ведется на отдельно выделенных для этих целей аналитических регистрах налогового учета в отношении каждой операции, для денежных средств в иностранной валюте - в двойной оценке: в иностранной валюте и рублях.
Учет стоимости ценных бумаг, подлежащих передаче при исполнении второй части РЕПО, осуществляет налогоплательщик, являющийся продавцом по первой части РЕПО.
Покупатель по первой части РЕПО осуществляет учет стоимости ценных бумаг за период с даты приобретения ценных бумаг по первой части РЕПО по дату их реализации по второй части РЕПО.
В аналитическом учете отражаются дата реализации (приобретения) и стоимость реализованных (приобретенных) ценных бумаг по первой части РЕПО, дата приобретения (реализации) и стоимость ценных бумаг, подлежащих приобретению (реализации) при исполнении второй части РЕПО.
В случаях, если объектом операции РЕПО выступают ценные бумаги, номинированные в иностранной валюте, возникающие у покупателя (продавца) по первой части РЕПО обязательства (требования) по их обратному выкупу не подлежат переоценке в связи с изменением официальных курсов иностранных валют к рублю Российской Федерации, установленных Центральным банком Российской Федерации.
Обязательства (требования) по денежным средствам в иностранной валюте по второй части РЕПО, когда доходы (расходы) по операции РЕПО рассматриваются в соответствии с пунктами 3 и 4 статьи 282 настоящего Кодекса как проценты по займу, предоставленному (полученному) ценными бумагами, подлежат переоценке, проводимой в связи с изменением официального курса иностранной валюты к рублю Российской Федерации, установленного Центральным банком Российской Федерации.
Сумма денежных обязательств (требований), подлежащих переоценке в связи с изменением официального курса иностранной валюты к рублю Российской Федерации, установленного Центральным банком Российской Федерации, может быть изменена, если в соответствии с условиями договора репо выплаты эмитента по ценным бумагам либо предусмотренные договором денежные расчеты в случае изменения цены ценных бумаг или в иных случаях, предусмотренных договором репо, в период между датами исполнения первой и второй частей РЕПО уменьшают сумму денежных средств, подлежащих
уплате продавцом по первой части РЕПО при последующем приобретении ценных бумаг по второй части РЕПО.
Результат указанной переоценки учитывается в составе внереализационных доходов (расходов) организации.
О порядке применения главы 25.1 см. Постановление Пленума ВАС РФ от 26.07.2007 N 45.
Глава 25.1. СБОРЫ ЗА ПОЛЬЗОВАНИЕ ОБЪЕКТАМИ ЖИВОТНОГО МИРА И ЗА ПОЛЬЗОВАНИЕ ОБЪЕКТАМИ ВОДНЫХ
БИОЛОГИЧЕСКИХ РЕСУРСОВ
(введена Федеральным законом от 11.11.2003 N 148-ФЗ)
Статья 333.1. Плательщики сборов
1. Плательщиками сбора за пользование объектами животного мира, за исключением объектов животного мира, относящихся к объектам водных биологических ресурсов (далее в настоящей главе - плательщики), признаются организации и физические лица, в том числе индивидуальные предприниматели, получающие в установленном порядке разрешение на добычу объектов животного мира на территории Российской Федерации. (в ред. Федерального закона от 24.07.2009 N 209-ФЗ)
2. Плательщиками сбора за пользование объектами водных биологических ресурсов (далее в настоящей главе - плательщики) признаются организации и физические лица, в том числе индивидуальные предприниматели, получающие в установленном порядке разрешение на добычу (вылов) водных биологических ресурсов во внутренних водах, в территориальном море, на континентальном шельфе Российской Федерации и в исключительной экономической зоне Российской Федерации, а также в Азовском, Каспийском, Баренцевом морях и в районе архипелага Шпицберген. (в ред. Федерального закона от 29.11.2007 N 285-ФЗ)
Статья 333.2. Объекты обложения
1. Объектами обложения признаются:
объекты животного мира в соответствии с перечнем, установленным пунктом 1 статьи 333.3 настоящего Кодекса, изъятие которых из среды их обитания осуществляется на основании разрешения на добычу объектов животного мира, выдаваемого в соответствии с законодательством Российской Федерации; (в ред. Федерального закона от 24.07.2009 N 209-ФЗ)
объекты водных биологических ресурсов в соответствии с перечнем, установленным пунктами 4 и 5 статьи 333.3 настоящего Кодекса, изъятие которых из среды их обитания осуществляется на основании разрешения на добычу (вылов) водных биологических ресурсов, выдаваемого в соответствии с законодательством Российской Федерации, в том числе объекты водных биологических ресурсов, подлежащие изъятию из среды их обитания в качестве разрешенного прилова. (в ред. Федеральных законов от 29.11.2007 N 285-ФЗ, от 30.12.2008 N 314-ФЗ)
2. В целях настоящей главы не признаются объектами обложения объекты животного мира и объекты водных биологических ресурсов, пользование которыми осуществляется для удовлетворения личных нужд представителями коренных малочисленных народов Севера, Сибири и Дальнего Востока Российской Федерации (по перечню, утверждаемому Правительством Российской Федерации) и лицами, не относящимися к коренным малочисленным народам, но постоянно проживающими в местах их традиционного проживания и традиционной хозяйственной деятельности, для которых охота и рыболовство являются основой существования. Такое право распространяется только на количество (объем) объектов животного мира и объектов водных биологических ресурсов, добываемых для удовлетворения личных нужд, в местах традиционного проживания и традиционной хозяйственной деятельности данной категории плательщиков. Лимиты использования объектов животного мира и лимиты и квоты на добычу (вылов)
водных биологических ресурсов для удовлетворения личных нужд устанавливаются органами исполнительной власти субъектов Российской Федерации по согласованию с уполномоченными федеральными органами исполнительной власти. (в ред. Федерального закона от 06.12.2007 N 333-ФЗ)
Статья 333.3. Ставки сборов
1. Ставки сбора за каждый объект животного мира устанавливаются в следующих размерах, если иное не установлено пунктами 2 и 3 настоящей статьи:
┌─────────────────────────────────────────────┬──────────────────┐
│ Наименование объекта животного мира │ Ставка сбора │
│ │ в рублях (за одно│
│ │ животное) │
└─────────────────────────────────────────────┴──────────────────┘
Овцебык, гибрид зубра с бизоном или домашним 15 000
скотом
Медведь (за исключением камчатских популяций 3 000
и медведя белогрудого)
Медведь бурый (камчатские популяции), медведь 6 000
белогрудый
Благородный олень, лось 1 500
Пятнистый олень, лань, снежный баран, 600
сибирский горный козел, серна, тур, муфлон
Косуля, кабан, кабарга, рысь, росомаха 450
Дикий северный олень, сайгак 300
Соболь, выдра 120
Барсук, куница, сурок, бобр 60
Харза 100
Енот-полоскун 30
Степной кот, камышовый кот 100
Европейская норка 30
Глухарь, глухарь каменный 100
Улар кавказский 100
Саджа 30
Фазан, тетерев, водяной пастушок, малый 20
погоныш, погоныш-крошка, погоныш, большой
погоныш, камышница
──────────────────────────────────────────────────────────────────
2. При изъятии молодняка (в возрасте до одного года) диких копытных животных ставки сбора за пользование объектами животного мира устанавливаются в размере 50 процентов ставок, установленных пунктом 1 настоящей статьи.
3. Ставки сбора за каждый объект животного мира, указанный в пункте 1 настоящей статьи, устанавливаются в размере 0 рублей в случаях, если пользование такими объектами животного мира осуществляется в целях:
охраны здоровья населения, устранения угрозы для жизни человека, предохранения от заболеваний сельскохозяйственных и домашних животных, регулирования видового состава объектов животного мира, предотвращения нанесения ущерба экономике, животному миру и среде его обитания, а также в целях воспроизводства объектов животного мира, осуществляемого в соответствии с разрешением уполномоченного органа исполнительной власти;
изучения запасов, а также в научных целях в соответствии с законодательством Российской Федерации. (в ред. Федерального закона от 24.07.2009 N 209-ФЗ)
4. Ставки сбора за каждый объект водных биологических ресурсов, за исключением морских млекопитающих, устанавливаются в следующих размерах, если иное не установлено пунктом 6 настоящей статьи:
┌──────────────────────────────────────────────────┬─────────────┐
│ Наименование объекта водных │Ставка сбора │
│ биологических ресурсов │ в рублях │
│ │ (за одну │
│ │ тонну) │
└──────────────────────────────────────────────────┴─────────────┘
Дальневосточный бассейн (внутренние морские
воды, территориальное море, исключительная
экономическая зона Российской Федерации
и континентальный шельф Российской Федерации
в Чукотском, Восточно-Сибирском, Беринговом,
Охотском, Японском морях и Тихом океане)
Минтай Охотского моря 3 500
Минтай других районов промысла 2 000
Треска 3 000
Сельдь Берингова моря 400
Сельдь Охотского моря в весенне-летний период
промысла 400
Сельдь других районов и сроков промысла 200
Палтус 3 500
Терпуг 750
Морской окунь 1 500
Угольная 1 500
Тунец 600
Корюшка 200
Сайра 150
Голец 200
Горбуша 3 500
Кета 4 000
Кета амурская осенняя 3 000
Кижуч 4 000
Чавыча 6 000
Нерка 20 000
Сима 6 000
Щипощек 200
Осетровые <*> 5 500
Камбала, навага, мойва, анчоус, ликоды,
макрурусы, сайка, лемонема, бычки,
рыбы-собаки, песчанка, акулы, скаты,
кефалевые рыбы, прочие 10
Краб камчатский западного побережья Камчатки 35 000
Краб камчатский североохотоморский 35 000
Краб камчатский других районов промысла 35 000
Краб синий 35 000
Краб равношипый 20 000
Краб-стригун бэрди охотоморский 35 000
Краб-стригун бэрди других районов промысла 13 000
Краб-стригун опилио 35 000
Краб-стригун ангулятус 8 000
Краб-стригун красный 8 000
Краб-стригун веррилла 200
Краб-стригун таннери 200
Краб коуэзи 200
Краб колючий района южных Курильских островов 25 000
Краб колючий других районов промысла 13 000
Краб волосатый четырехугольный района юго-
восточного Сахалина и залива Анива зоны
Охотского моря и юго-западного Сахалина зоны
Японского моря 20 000
Краб волосатый четырехугольный других районов
промысла 9 000
Креветка углохвостая 200
Креветка северная 3 000
Креветка северная Берингова моря 200
Креветка травяная 2 600
Креветка гребенчатая 5 000
Другие виды креветок 200
Кальмар 500
Кальмар подзоны Приморья 200
Осьминоги 1 000
Трубач 12 000
Морской гребешок 9 000
Прочие моллюски (мидия, спизула, кообикула и
другие) 20
Трепанг 30 000
Кукумария 300
Морской еж серый 6 000
Морской еж черный 2 600
Морской еж прочий (палевый, многоиглый,
зеленый и другие) 6 000
Водоросли 10
Прочие водные биологические ресурсы 200
Северный бассейн (Белое море, внутренние
морские воды, территориальное море,
исключительная экономическая зона Российской
Федерации и континентальный шельф Российской
Федерации в море Лаптевых, Карском
и Баренцевом морях и районе
архипелага Шпицберген)
Треска 5 000
Пикша 3 500
Атлантический лосось (семга) 7 500
Горбуша 200
Сельдь 400
Сельдь чешско-печорская и беломорская 100
Камбала 200
Палтус черный 7 000
Морской окунь 1 500
Сайда 50
Сиговые 1 800
Ряпушка, корюшка, навага, зубатки 200
Сайка, мойва, пинагор, песчанка европейская,
звездчатый скат, полярная акула, менек, прочие 20
Краб камчатский 30 000
Креветка северная 3 000
Креветка шримс-медвежонок 2 000
Креветки другие (эвфаузииды) 20
Морской гребешок 9 000
Прочие моллюски 20
Морской еж зеленый 3 000
Кукумария 300
Водоросли 10
Балтийский бассейн (внутренние морские воды,
территориальное море, исключительная
экономическая зона Российской Федерации
и континентальный шельф Российской Федерации
в Балтийском море, Вислинском, Куршском
и Финском заливах)
Салака (сельдь) 20
Шпрот (килька) 20
Атлантический лосось (балтийский лосось) 7 500
Треска 2 500
Сиг-пыжьян 1 500
Камбала-тюрбо 400
Камбала других видов 50
Угорь 10 000
Минога 7 000
Судак 1 500
Рыбец (сырть) 1 800
Окунь 400
Ряпушка, лещ, щука, налим, колюшка, плотва,
корюшка, ерш, снеток, чехонь, красноперка,
густера, прочие 20
Каспийский бассейн (районы Каспийского моря,
в которых Российская Федерация осуществляет
юрисдикцию в отношении рыболовства)
Килька (анчоусовидная, большеглазая,
обыкновенная) 20
Сельдь (долгинская, каспийский пузанок,
большеглазый пузанок, проходная-черноспинка) 20
Крупный частик (кефаль, атерина, лещ, сазан,
сом, густера, щука, прочие, за исключением
судака и кутума) 150
Судак 1 000
Кутум 1 000
Вобла 200
Осетровые <*> 5 500
Красноперка, линь, окунь, карась, прочие
пресноводные в прилове 20
Азово-Черноморский бассейн (внутренние
морские воды и территориальное море,
исключительная экономическая зона Российской
Федерации в Черном море, районы Азовского
моря с Таганрогским заливом, в которых
Российская Федерация осуществляет юрисдикцию
в отношении рыболовства)
Судак 1 000
Камбала-калкан 2 000
Кефаль всех видов 1 000
Лещ 150
Тарань 150
Хамса 20
Тюлька 20
Шпрот (килька) 20
Рыбец (сырть) 1 800
Барабуля 1 800
Сельдь 450
Пиленгас 450
Осетровые <*> 5 500
Скат, чехонь, акула-катран, ставрида, атерина,
бычки, скафарка, мерланг, прочие 10
Прочие водные биологические ресурсы (моллюски,
водоросли) 10
Внутренние водные объекты
(реки, водохранилища, озера)
Осетровые <*> 5 500
Атлантический лосось (балтийский лосось,
семга), чавыча, кета осенняя амурская, кижуч,
нельма, таймень, нерка, угорь 5 000
Кета, сима, кумжа 3 000
Байкальский белый хариус, чир, муксун 2 100
Кунджа, мальма, голец, палия, форель всех
видов, ленок, сиг, омуль, пыжьян, пелядь,
усач, черноспинка, рыбец (сырть), жерех,
хариус, шемая, кутум, сом, минога 1 200
Белый амур, жерех, толстолобик, сом р. Волги 150
Крупный частик (за исключением судака) 150
Судак 1 000
Рипус, тарань, вобла, ряпушка 80
Артемия 2 000
Гаммарус 1 000
Раки 1 000
Прочие объекты водных биологических ресурсов 20
──────────────────────────────────────────────────────────────────
(п. 4 в ред. Федерального закона от 29.11.2007 N 285-ФЗ)
--------------------------------
<*> Сбор взимается в случае разрешенного промысла.
5. Ставки сбора за каждый объект водных биологических ресурсов - морское млекопитающее устанавливаются в следующих размерах, если иное не установлено пунктом 6 настоящей статьи:
┌────────────────────────────────────────────┬───────────────────┐
│ Наименование объекта водных │ Ставка сбора │
│ биологических ресурсов - морского │ в рублях │
│ млекопитающего │ (за одну тонну) │
└────────────────────────────────────────────┴───────────────────┘
Касатка и другие китообразные
(за исключением белухи) 30 000
Белуха 7 000
Тихоокеанский морж 1 500
Котик морской 10
Кольчатая нерпа (акиба) 10
Крылатка 10
Морской заяц (лахтак) 10
Ларга 10
Гренландский тюлень 10
Каспийский тюлень 10
Байкальская нерпа 10
──────────────────────────────────────────────────────────────────
(п. 5 в ред. Федерального закона от 29.11.2007 N 285-ФЗ)
6. Ставки сбора за каждый объект водных биологических ресурсов, указанный в пунктах 4 и 5 настоящей статьи, устанавливаются в размере 0 рублей в случаях, если пользование такими объектами водных биологических ресурсов осуществляется при: (в ред. Федерального закона от 06.12.2007 N 333-ФЗ)
рыболовстве в целях воспроизводства и акклиматизации водных биологических ресурсов; (в ред. Федерального закона от 06.12.2007 N 333-ФЗ)
рыболовстве в научно-исследовательских и контрольных целях. (в ред. Федерального закона от 06.12.2007 N 333-ФЗ)
В целях главы 25.1 Налогового кодекса РФ в части применения ставок сбора в размере 15 процентов ставок, предусмотренных пунктами 4 и 5 статьи 333.3, для признания организаций градо- и поселкообразующими российскими рыбохозяйственными организациями применяется критерий численности населения (работников), который применялся до дня вступления в силу Федерального закона от 30.12.2008 N 314-ФЗ. Указанный критерий численности применяется в течение одного месяца со дня официального опубликования данного Федерального закона (опубликован в "Российской газете" - 31.12.2008).
7. Ставки сбора за каждый объект водных биологических ресурсов, указанный в пунктах 4 и 5 настоящей статьи, для градо- и поселкообразующих российских рыбохозяйственных организаций, включенных в перечень, утверждаемый Правительством Российской Федерации, а также для российских рыбохозяйственных организаций, в том числе рыболовецких артелей (колхозов), устанавливаются в размере 15 процентов ставок сбора, предусмотренных пунктами 4 и 5 настоящей статьи.
В целях настоящей главы градо- и поселкообразующими российскими рыбохозяйственными организациями признаются организации, которые удовлетворяют следующим критериям:
осуществляют рыболовство на судах рыбопромыслового флота, принадлежащих им на праве собственности, или используют их на основании договоров фрахтования (бербоут-чартера и тайм-чартера);
зарегистрированы в качестве юридического лица в соответствии с законодательством Российской Федерации;
в общем доходе от реализации товаров (работ, услуг) доля дохода от реализации добытых (выловленных) ими водных биологических ресурсов и (или) иной продукции из водных биологических ресурсов, произведенной из добытых (выловленных) ими водных биологических ресурсов, составляет не менее 70 процентов за календарный год, предшествующий году выдачи разрешения на добычу (вылов) водных биологических ресурсов;
Критерий численности населения (работников), предусмотренный абзацем шестым пункта 7 статьи
333.3 (в редакции Федерального закона от 30.12.2008 N 314-ФЗ), применяется по истечении одного месяца со дня официального опубликования Федерального закона от 30.12.2008 N 314-ФЗ (опубликован в "Российской газете" - 31.12.2008).
численность работников с учетом совместно проживающих с ними членов семей по состоянию на 1 января календарного года, в котором осуществляется выдача разрешения на добычу (вылов) водных биологических ресурсов, составляет не менее половины численности населения соответствующего населенного пункта.
В целях настоящей главы рыбохозяйственными организациями признаются организации, осуществляющие рыболовство и (или) производство рыбной и иной продукции из водных биологических ресурсов (в том числе на судах рыбопромыслового флота, используемых на основании договоров фрахтования) и реализующие эти уловы и продукцию, при условии, если в общем доходе от реализации товаров (работ, услуг) таких организаций доля дохода от реализации их уловов водных биологических ресурсов и (или) произведенной из них рыбной и иной продукции из водных биологических ресурсов составляет не менее 70 процентов. (п. 7 в ред. Федерального закона от 30.12.2008 N 314-ФЗ)
8. Утратил силу. - Федеральный закон от 30.12.2008 N 314-ФЗ.
9. Ставки сбора за каждый объект водных биологических ресурсов, указанный в пунктах 4 и 5 настоящей статьи, для индивидуальных предпринимателей, которые удовлетворяют критериям, предусмотренным для рыбохозяйственных организаций абзацем седьмым пункта 7 настоящей статьи, устанавливаются в размере 15 процентов ставок сбора, предусмотренных пунктами 4 и 5 настоящей статьи. (п. 9 введен Федеральным законом от 21.04.2011 N 70-ФЗ)
Статья 333.4. Порядок исчисления сборов
1. Сумма сбора за пользование объектами животного мира определяется в отношении каждого объекта животного мира, указанного в пунктах 1 - 3 статьи 333.3 настоящего Кодекса, как произведение соответствующего количества объектов животного мира и ставки сбора, установленной для соответствующего объекта животного мира.
2. Сумма сбора за пользование объектами водных биологических ресурсов определяется в отношении каждого объекта водных биологических ресурсов, указанного в пунктах 4 - 7 статьи 333.3 настоящего Кодекса, как произведение соответствующего количества объектов водных биологических ресурсов и ставки сбора, установленной для соответствующего объекта водных биологических ресурсов на дату начала срока действия разрешения. (в ред. Федерального закона от 29.11.2007 N 285-ФЗ)
Статья 333.5. Порядок и сроки уплаты сборов. Порядок зачисления сборов
1. Плательщики, указанные в пункте 1 статьи 333.1 настоящего Кодекса, сумму сбора за пользование объектами животного мира уплачивают при получении разрешения на добычу объектов животного мира. (в ред. Федерального закона от 24.07.2009 N 209-ФЗ)
2. Плательщики, указанные в пункте 2 статьи 333.1 настоящего Кодекса, сумму сбора за пользование объектами водных биологических ресурсов уплачивают в виде разового и регулярных взносов, а также в случаях, предусмотренных настоящей главой, - единовременного взноса. (в ред. Федеральных законов от 06.12.2007 N 333-ФЗ, от 30.12.2008 N 314-ФЗ)
Сумма разового взноса определяется как доля исчисленной суммы сбора, размер которой равен 10 процентам.
Уплата разового взноса производится при получении разрешения на добычу (вылов) водных биологических ресурсов. (в ред. Федерального закона от 29.11.2007 N 285-ФЗ)
Оставшаяся сумма сбора, определяемая как разность между исчисленной суммой сбора и суммой
разового взноса, уплачивается равными долями в виде регулярных взносов в течение всего срока действия разрешения на добычу (вылов) водных биологических ресурсов ежемесячно не позднее 20-го числа. (в ред. Федерального закона от 29.11.2007 N 285-ФЗ)
Сумма сбора за пользование объектами водных биологических ресурсов, подлежащих изъятию из среды их обитания в качестве разрешенного прилова на основании разрешения на добычу (вылов) водных биологических ресурсов, уплачивается в виде единовременного взноса не позднее 20-го числа месяца, следующего за последним месяцем срока действия разрешения на добычу (вылов) водных биологических ресурсов. (абзац введен Федеральным законом от 30.12.2008 N 314-ФЗ)
2.1. Утратил силу. - Федеральный закон от 30.12.2008 N 314-ФЗ.
3. Уплата сбора за пользование объектами животного мира производится плательщиками по месту нахождения органа, выдавшего разрешение на добычу объектов животного мира. (в ред. Федерального закона от 24.07.2009 N 209-ФЗ)
Уплата сбора за пользование объектами водных биологических ресурсов производится:
плательщиками - физическими лицами, за исключением индивидуальных предпринимателей, - по месту нахождения органа, выдавшего разрешение на добычу (вылов) водных биологических ресурсов; (в ред. Федерального закона от 29.11.2007 N 285-ФЗ)
плательщиками - организациями и индивидуальными предпринимателями - по месту своего учета. (п. 3 в ред. Федерального закона от 27.07.2006 N 144-ФЗ)
4. Суммы сборов за пользование объектами водных биологических ресурсов зачисляются на счета органов Федерального казначейства для их последующего распределения в соответствии с бюджетным законодательством Российской Федерации. (в ред. Федерального закона от 28.12.2004 N 183-ФЗ)
Статья 333.6. Порядок представления сведений органами, выдающими лицензии (разрешения)
1. Органы, выдающие в установленном порядке разрешение на добычу объектов животного мира и разрешение на добычу (вылов) водных биологических ресурсов, не позднее 5-го числа каждого месяца представляют в налоговые органы по месту своего учета сведения о выданных разрешениях, сумме сбора, подлежащей уплате по каждому разрешению, а также сведения о сроках уплаты сбора. (в ред. Федеральных законов от 29.11.2007 N 285-ФЗ, от 24.07.2009 N 209-ФЗ)
2. Формы представления сведений органами, выдающими в установленном порядке разрешения, утверждаются федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов. (в ред. Федеральных законов от 29.06.2004 N 58-ФЗ, от 29.07.2004 N 95-ФЗ, от 24.07.2009 N 209-ФЗ)
Статья 333.7. Порядок представления сведений организациями и индивидуальными предпринимателями, зачет или возврат сумм сбора по нереализованным разрешениям (в ред. Федерального закона от 24.07.2009 N 209-ФЗ)
1. Организации и индивидуальные предприниматели, осуществляющие пользование объектами животного мира по разрешению на добычу объектов животного мира, не позднее 10 дней с даты получения такого разрешения представляют в налоговый орган по месту нахождения органа, выдавшего указанное разрешение, сведения о полученных разрешениях на добычу объектов животного мира, суммах сбора, подлежащих уплате, и суммах фактически уплаченных сборов. (в ред. Федеральных законов от 27.07.2006 N 144-ФЗ, от 24.07.2009 N 209-ФЗ)
По истечении срока действия разрешения на добычу объектов животного мира организации и индивидуальные предприниматели вправе обратиться в налоговый орган по месту нахождения органа, выдавшего указанное разрешение, за зачетом или возвратом сумм сбора по нереализованным разрешениям на добычу объектов животного мира, выданным уполномоченным органом. (в ред. Федеральных законов от 27.07.2006 N 144-ФЗ, от 24.07.2009 N 209-ФЗ)
Зачет или возврат сумм сбора по нереализованным разрешениям на добычу объектов животного мира осуществляется в порядке, установленном главой 12 настоящего Кодекса, при условии представления документов, перечень которых утверждается федеральным налоговым органом. (в ред. Федерального закона от 24.07.2009 N 209-ФЗ)
2. Организации и индивидуальные предприниматели, осуществляющие пользование объектами водных биологических ресурсов по разрешению на добычу (вылов) водных биологических ресурсов, не позднее 10 дней с даты получения такого разрешения представляют в налоговые органы по месту своего учета сведения о полученных разрешениях на добычу (вылов) водных биологических ресурсов, суммах сбора, подлежащих уплате в виде разового и регулярных взносов. (в ред. Федерального закона от 29.11.2007 N 285-ФЗ)
Сведения о количестве объектов водных биологических ресурсов, подлежащих изъятию из среды их обитания в качестве разрешенного прилова на основании разрешения на добычу (вылов) водных биологических ресурсов, организации и индивидуальные предприниматели представляют в налоговые органы по месту своего учета не позднее сроков уплаты единовременного взноса, установленных абзацем пятым пункта 2 статьи 333.5 настоящего Кодекса, по форме, утверждаемой федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов. (абзац введен Федеральным законом от 30.12.2008 N 314-ФЗ)
3. Сведения, указанные в пунктах 1 и 2 настоящей статьи, представляются организациями и индивидуальными предпринимателями, осуществляющими пользование объектами животного мира и пользование объектами водных биологических ресурсов, по формам, утверждаемым федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов. (в ред. Федеральных законов от 29.06.2004 N 58-ФЗ, от 29.07.2004 N 95-ФЗ)
Глава 25.2. ВОДНЫЙ НАЛОГ
(введена Федеральным законом от 28.07.2004 N 83-ФЗ)
Статья 333.8. Налогоплательщики
КонсультантПлюс: примечание. Специальное и (или) особое водопользование осуществлялось в соответствии с Водным кодексом РФ
от 16.11.1995 N 167-ФЗ, который утратил силу с 1 января 2007 года в связи с введением в действие Водного кодекса РФ от 03.06.2006 N 74-ФЗ.
Федеральным законом от 03.06.2006 N 73-ФЗ установлено, что водопользователи, осуществляющие использование водных объектов на основании решений Правительства РФ или решений органов исполнительной власти субъектов Российской Федерации либо лицензий на водопользование и договоров пользования водными объектами, соответственно принятых, выданных и заключенных до введения в действие нового Водного кодекса РФ, сохраняют права долгосрочного или краткосрочного пользования водными объектами на основании лицензий на водопользование и договоров пользования водными объектами до истечения срока действия таких лицензий и договоров.
Об уплате водного налога при пользовании подземными водными объектами см. письмо Минфина России от 12.10.2007 N 03-06-03-02/14.
1. Налогоплательщиками водного налога (далее в настоящей главе - налогоплательщики) признаются организации и физические лица, осуществляющие специальное и (или) особое водопользование в соответствии с законодательством Российской Федерации, признаваемое объектом налогообложения в соответствии со статьей 333.9 настоящего Кодекса. (в ред. Федеральных законов от 03.06.2006 N 73-ФЗ, от 27.07.2010 N 229-ФЗ)
2. Не признаются налогоплательщиками организации и физические лица, осуществляющие водопользование на основании договоров водопользования или решений о предоставлении водных объектов в пользование, соответственно заключенных и принятых после введения в действие Водного кодекса Российской Федерации. (п. 2 введен Федеральным законом от 03.06.2006 N 73-ФЗ)
Статья 333.9. Объекты налогообложения
1. Объектами налогообложения водным налогом (далее в настоящей главе - налог), если иное не предусмотрено пунктом 2 настоящей статьи, признаются следующие виды пользования водными объектами (далее в настоящей главе - виды водопользования):
1) забор воды из водных объектов;
2) использование акватории водных объектов, за исключением лесосплава в плотах и кошелях;
3) использование водных объектов без забора воды для целей гидроэнергетики;
4) использование водных объектов для целей сплава древесины в плотах и кошелях. (в ред. Федерального закона от 04.12.2006 N 201-ФЗ)
2. Не признаются объектами налогообложения:
1) забор из подземных водных объектов воды, содержащей полезные ископаемые и (или) природные лечебные ресурсы, а также термальных вод;
2) забор воды из водных объектов для обеспечения пожарной безопасности, а также для ликвидации стихийных бедствий и последствий аварий;
3) забор воды из водных объектов для санитарных, экологических и судоходных попусков;
4) забор морскими судами, судами внутреннего и смешанного (река - море) плавания воды из водных объектов для обеспечения работы технологического оборудования;
5) забор воды из водных объектов и использование акватории водных объектов для рыбоводства и воспроизводства водных биологических ресурсов;
6) использование акватории водных объектов для плавания на судах, в том числе на маломерных плавательных средствах, а также для разовых посадок (взлетов) воздушных судов;
7) использование акватории водных объектов для размещения и стоянки плавательных средств, размещения коммуникаций, зданий, сооружений, установок и оборудования для осуществления деятельности, связанной с охраной вод и водных биологических ресурсов, защитой окружающей среды от вредного воздействия вод, а также осуществление такой деятельности на водных объектах;
8) использование акватории водных объектов для проведения государственного мониторинга водных объектов и других природных ресурсов, а также геодезических, топографических, гидрографических и поисково-съемочных работ;
9) использование акватории водных объектов для размещения и строительства гидротехнических сооружений гидроэнергетического, мелиоративного, рыбохозяйственного, воднотранспортного, водопроводного и канализационного назначения;
10) использование акватории водных объектов для организованного отдыха организациями, предназначенными исключительно для содержания и обслуживания инвалидов, ветеранов и детей;
11) использование водных объектов для проведения дноуглубительных и других работ, связанных с эксплуатацией судоходных водных путей и гидротехнических сооружений;
12) особое пользование водными объектами для обеспечения нужд обороны страны и безопасности государства;
13) забор воды из водных объектов для орошения земель сельскохозяйственного назначения (включая луга и пастбища), полива садоводческих, огороднических, дачных земельных участков, земельных участков личных подсобных хозяйств граждан, для водопоя и обслуживания скота и птицы, которые находятся в собственности сельскохозяйственных организаций и граждан;
14) забор из подземных водных объектов шахтно-рудничных и коллекторно-дренажных вод;
15) использование акватории водных объектов для рыболовства и охоты.
Статья 333.10. Налоговая база
1. По каждому виду водопользования, признаваемому объектом налогообложения в соответствии со статьей 333.9 настоящего Кодекса, налоговая база определяется налогоплательщиком отдельно в отношении каждого водного объекта.
В случае, если в отношении водного объекта установлены различные налоговые ставки, налоговая база определяется налогоплательщиком применительно к каждой налоговой ставке.
2. При заборе воды налоговая база определяется как объем воды, забранной из водного объекта за налоговый период.
Объем воды, забранной из водного объекта, определяется на основании показаний водоизмерительных приборов, отражаемых в журнале первичного учета использования воды.
В случае отсутствия водоизмерительных приборов объем забранной воды определяется исходя из времени работы и производительности технических средств. В случае невозможности определения объема забранной воды исходя из времени работы и производительности технических средств объем забранной воды определяется исходя из норм водопотребления.
3. При использовании акватории водных объектов, за исключением сплава древесины в плотах и кошелях, налоговая база определяется как площадь предоставленного водного пространства. (в ред. Федерального закона от 04.12.2006 N 201-ФЗ)
Площадь предоставленного водного пространства определяется по данным лицензии на водопользование (договора на водопользование), а в случае отсутствия в лицензии (договоре) таких данных по материалам соответствующей технической и проектной документации.
4. При использовании водных объектов без забора воды для целей гидроэнергетики налоговая база определяется как количество произведенной за налоговый период электроэнергии.
5. При использовании водных объектов для целей сплава древесины в плотах и кошелях налоговая база определяется как произведение объема древесины, сплавляемой в плотах и кошелях за налоговый период, выраженного в тысячах кубических метров, и расстояния сплава, выраженного в километрах, деленного на 100. (в ред. Федерального закона от 04.12.2006 N 201-ФЗ)
Статья 333.11. Налоговый период
Налоговым периодом признается квартал.
Статья 333.12. Налоговые ставки
1. Налоговые ставки устанавливаются по бассейнам рек, озер, морей и экономическим районам в следующих размерах:
1) при заборе воды из:
поверхностных и подземных водных объектов в пределах установленных квартальных (годовых) лимитов водопользования:
┌──────────────────┬───────────────────┬─────────────────────────┐
│ Экономический │ Бассейн реки, │ Налоговая ставка в │
│ район │ озера │ рублях за 1 тыс. куб. м │
│ │ │ воды, забранной │
│ │ ├─────────────┬───────────┤
│ │ │ из │ из │
│ │ │поверхностных│ подземных │
│ │ │ водных │ водных │
│ │ │ объектов │ объектов │
├──────────────────┼───────────────────┼─────────────┼───────────┤
│ 1 │ 2 │ 3 │ 4 │
└──────────────────┴───────────────────┴─────────────┴───────────┘
Северный Волга 300 384
Нева 264 348
Печора 246 300
Северная Двина 258 312
Прочие реки и озера 306 378
Северо-Западный Волга 294 390
Западная Двина 288 366
Нева 258 342
Прочие реки и озера 282 372
Центральный Волга 288 360
Днепр 276 342
Дон 294 384
Западная Двина 306 354
Нева 252 306
Прочие реки и озера 264 336
Волго-Вятский Волга 282 336
Северная Двина 252 312
Прочие реки и озера 270 330
Центрально- Днепр 258 318
Черноземный Дон 336 402
Волга 282 354
Прочие реки и озера 258 318
Поволжский Волга 294 348
Дон 360 420
Прочие реки и озера 264 342
Северо-Кавказский Дон 390 486
Кубань 480 570
Самур 480 576
Сулак 456 540
Терек 468 558
Прочие реки и озера 540 654
Уральский Волга 294 444
Обь 282 456
Урал 354 534
Прочие реки и озера 306 390
Западно-Сибирский Обь 270 330
Прочие реки и озера 276 342
Восточно-Сибирский Амур 276 330
Енисей 246 306
Лена 252 306
Обь 264 348
Озеро Байкал 576 678
и его бассейн
Прочие реки и озера 282 342
Дальневосточный Амур 264 336
Лена 288 342
Прочие реки и озера 252 306
Калининградская Неман 276 324
область
Прочие реки и озера 288 336;
территориального моря Российской Федерации и внутренних морских вод в пределах установленных
квартальных (годовых) лимитов водопользования:
┌────────────────────────────────────────┬───────────────────────┐
│ Море │ Налоговая ставка в │
│ │рублях за 1 тыс. куб. м│
│ │ морской воды │
└────────────────────────────────────────┴───────────────────────┘
Балтийское 8,28
Белое 8,40
Баренцево 6,36
Азовское 14,88
Черное 14,88
Каспийское 11,52
Карское 4,80
Лаптевых 4,68
Восточно-Сибирское 4,44
Чукотское 4,32
Берингово 5,28
Тихий океан (в пределах территориального 5,64
моря Российской Федерации)
Охотское 7,68
Японское 8,04;
2) при использовании акватории:
поверхностных водных объектов, за исключением сплава древесины в плотах и кошелях: (в ред. Федерального закона от 04.12.2006 N 201-ФЗ)
┌──────────────────────────┬─────────────────────────────────────┐
│ Экономический район │ Налоговая ставка (тыс. рублей в год)│
│ │ за 1 кв. км используемой акватории │
└──────────────────────────┴─────────────────────────────────────┘
Северный 32,16
Северо-Западный 33,96
Центральный 30,84
Волго-Вятский 29,04
Центрально-Черноземный 30,12
Поволжский 30,48
Северо-Кавказский 34,44
Уральский 32,04
Западно-Сибирский 30,24
Восточно-Сибирский 28,20
Дальневосточный 31,32
Калининградская область 30,84;
территориального моря Российской Федерации и внутренних морских вод:
┌────────────────────────────────────────┬───────────────────────┐
│ Море │ Налоговая ставка │
│ │(тыс. рублей в год) за │
│ │ 1 кв. км используемой │
│ │ акватории │
└────────────────────────────────────────┴───────────────────────┘
Балтийское 33,84
Белое 27,72
Баренцево 30,72
Азовское 44,88
Черное 49,80
Каспийское 42,24
Карское 15,72
Лаптевых 15,12
Восточно-Сибирское 15,00
Чукотское 14,04
Берингово 26,16
Тихий океан (в пределах территориального 29,28
моря Российской Федерации)
Охотское 35,28
Японское 38,52;
3) при использовании водных объектов без забора воды для целей гидроэнергетики:
┌──────────────────────────────────────┬─────────────────────────┐
│ Бассейн реки, озера, моря │Налоговая ставка в рублях│
│ │ за 1 тыс. кВт.ч │
│ │ электроэнергии │
└──────────────────────────────────────┴─────────────────────────┘
Нева 8,76
Неман 8,76
Реки бассейнов Ладожского и Онежского 9,00
озер и озера Ильмень
Прочие реки бассейна Балтийского моря 8,88
Северная Двина 8,76
Прочие реки бассейна Белого моря 9,00
Реки бассейна Баренцева моря 8,76
Амур 9,24
Волга 9,84
Дон 9,72
Енисей 13,70
Кубань 8,88
Лена 13,50
Обь 12,30
Сулак 7,20
Терек 8,40
Урал 8,52
Бассейн озера Байкал и река Ангара 13,20
Реки бассейна Восточно-Сибирского моря 8,52
Реки бассейнов Чукотского и Берингова 10,44
морей
Прочие реки и озера 4,80;
4) при использовании водных объектов для целей сплава древесины в плотах и кошелях: (в ред. Федерального закона от 04.12.2006 N 201-ФЗ)
┌──────────────────────────────────────┬─────────────────────────┐
│ Бассейн реки, озера, моря │Налоговая ставка в рублях│
│ │ за 1 тыс. куб. м │
│ │ сплавляемой в плотах │
│ │ и кошелях древесины │
│ │ на каждые 100 км сплава │
├──────────────────────────────────────┼─────────────────────────┤
│ 1 │ 2 │
└──────────────────────────────────────┴─────────────────────────┘
Нева 1 656,0
Реки бассейнов Ладожского и Онежского 1 705,2
озер и озера Ильмень
Прочие реки бассейна Балтийского моря 1 522,8
Северная Двина 1 650,0
Прочие реки бассейна Белого моря 1 454,4
Печора 1 554,0
Амур 1 476,0
Волга 1 636,8
Енисей 1 585,2
Лена 1 646,4
Обь 1 576,8
Прочие реки и озера, по которым 1 183,2.
осуществляется сплав древесины
в плотах и кошелях
(в ред. Федерального закона от 04.12.2006 N 201-ФЗ)
2. При заборе воды сверх установленных квартальных (годовых) лимитов водопользования налоговые ставки в части такого превышения устанавливаются в пятикратном размере налоговых ставок, установленных пунктом 1 настоящей статьи. В случае отсутствия у налогоплательщика утвержденных квартальных лимитов квартальные лимиты определяются расчетно как одна четвертая утвержденного годового лимита.
3. Ставка водного налога при заборе воды из водных объектов для водоснабжения населения устанавливается в размере 70 рублей за одну тысячу кубических метров воды, забранной из водного объекта.
Статья 333.13. Порядок исчисления налога
1. Налогоплательщик исчисляет сумму налога самостоятельно.
2. Сумма налога по итогам каждого налогового периода исчисляется как произведение налоговой базы и соответствующей ей налоговой ставки.
3. Общая сумма налога представляет собой сумму, полученную в результате сложения сумм налога, исчисленных в соответствии с пунктом 2 настоящей статьи в отношении всех видов водопользования.
Статья 333.14. Порядок и сроки уплаты налога
1. Общая сумма налога, исчисленная в соответствии с пунктом 3 статьи 333.13 настоящего Кодекса, уплачивается по местонахождению объекта налогообложения.
2. Налог подлежит уплате в срок не позднее 20-го числа месяца, следующего за истекшим налоговым периодом.
Статья 333.15. Налоговая декларация
1. Налоговая декларация представляется налогоплательщиком в налоговый орган по местонахождению объекта налогообложения в срок, установленный для уплаты налога.
При этом налогоплательщики, в соответствии со статьей 83 настоящего Кодекса отнесенные к категории крупнейших, представляют налоговые декларации (расчеты) в налоговый орган по месту учета в качестве крупнейших налогоплательщиков. (абзац введен Федеральным законом от 30.12.2006 N 268-ФЗ)
2. Налогоплательщики - иностранные лица представляют также копию налоговой декларации в налоговый орган по местонахождению органа, выдавшего лицензию на водопользование, в срок, установленный для уплаты налога.
О применении арбитражными судами главы 25.3 см. информационные письма Президиума ВАС РФ от 25.05.2005 N 91, от 13.03.2007 N 117.
Глава 25.3. ГОСУДАРСТВЕННАЯ ПОШЛИНА
(введена Федеральным законом от 02.11.2004 N 127-ФЗ)
Положения статей 8 и 333.16 и подпункта 36 пункта 1 статьи 333.33 Налогового кодекса Российской Федерации по своему конституционно-правовому смыслу в системе действующего правового регулирования означают, что государственная пошлина является единственным и достаточным платежом за совершение государственным органом юридически значимых действий, к каковым приравнена выдача документов, включая водительские удостоверения (Определение Конституционного Суда РФ от 01.03.2007 N 326-О-П).
Статья 333.16. Государственная пошлина
1. Государственная пошлина - сбор, взимаемый с лиц, указанных в статье 333.17 настоящего Кодекса, при их обращении в государственные органы, органы местного самоуправления, иные органы и (или) к должностным лицам, которые уполномочены в соответствии с законодательными актами Российской Федерации, законодательными актами субъектов Российской Федерации и нормативными правовыми актами органов местного самоуправления, за совершением в отношении этих лиц юридически значимых действий, предусмотренных настоящей главой, за исключением действий, совершаемых консульскими учреждениями Российской Федерации.
Положения абзаца 2 пункта 1 статьи 333.16 не применяются при предоставлении сведений из государственных реестров (письмо ФНС России от 13.01.2005 N ШС-6-09/5@).
В целях настоящей главы выдача документов (их дубликатов) приравнивается к юридически значимым действиям. (в ред. Федерального закона от 27.12.2009 N 374-ФЗ)
2. Указанные в пункте 1 настоящей статьи органы и должностные лица, за исключением консульских учреждений Российской Федерации, не вправе взимать за совершение юридически значимых действий, предусмотренных настоящей главой, иные платежи, за исключением государственной пошлины.
Статья 333.17. Плательщики государственной пошлины
1. Плательщиками государственной пошлины (далее в настоящей главе - плательщики) признаются:
1) организации;
2) физические лица.
2. Указанные в пункте 1 настоящей статьи лица признаются плательщиками в случае, если они:
1) обращаются за совершением юридически значимых действий, предусмотренных настоящей главой;
2) выступают ответчиками в судах общей юрисдикции, арбитражных судах или по делам, рассматриваемым мировыми судьями, и если при этом решение суда принято не в их пользу и истец освобожден от уплаты государственной пошлины в соответствии с настоящей главой.
Статья 333.18. Порядок и сроки уплаты государственной пошлины
1. Плательщики уплачивают государственную пошлину, если иное не установлено настоящей главой, в следующие сроки:
1) при обращении в Конституционный Суд Российской Федерации, в суды общей юрисдикции, арбитражные суды или к мировым судьям - до подачи запроса, ходатайства, заявления, искового заявления, жалобы (в том числе апелляционной, кассационной или надзорной);
2) плательщики, указанные в подпункте 2 пункта 2 статьи 333.17 настоящего Кодекса, - в десятидневный срок со дня вступления в законную силу решения суда;
3) при обращении за совершением нотариальных действий - до совершения нотариальных действий;
4) при обращении за выдачей документов (их дубликатов) - до выдачи документов (их дубликатов); (пп. 4 в ред. Федерального закона от 27.12.2009 N 374-ФЗ)
5) при обращении за проставлением апостиля - до проставления апостиля;
5.1) при обращении за ежегодным подтверждением регистрации судна в Российском международном реестре судов - не позднее 31 марта года, следующего за годом регистрации судна в указанном реестре или за последним годом, в котором было осуществлено такое подтверждение; (пп. 5.1 введен Федеральным законом от 20.12.2005 N 168-ФЗ)
5.2) при обращении за совершением юридически значимых действий, указанных в подпунктах 21 - 33 пункта 1 статьи 333.33 настоящего Кодекса, - до подачи заявлений на совершение юридически значимых действий либо в случае, если заявления на совершение таких действий поданы в электронной форме, после подачи указанных заявлений, но до принятия их к рассмотрению; (пп. 5.2 введен Федеральным законом от 03.12.2011 N 383-ФЗ)
6) при обращении за совершением юридически значимых действий, за исключением юридически значимых действий, указанных в подпунктах 1 - 5.2 настоящего пункта, - до подачи заявлений и (или) документов на совершение таких действий либо до подачи соответствующих документов. (в ред. Федеральных законов от 20.12.2005 N 168-ФЗ, от 27.12.2009 N 374-ФЗ, от 03.12.2011 N 383-ФЗ)
Положения пункта 2 статьи 333.18, подпункта 20 пункта 1 статьи 333.33 Налогового кодекса Российской Федерации в системе действующего правового регулирования не могут рассматриваться как предполагающие уплату государственной пошлины за регистрацию договора участия в долевом строительстве в установленном подпунктом 20 пункта 1 статьи 333.33 Налогового кодекса Российской Федерации размере (Определение Конституционного Суда РФ от 15.01.2008 N 294-О-П).
2. Государственная пошлина уплачивается плательщиком, если иное не установлено настоящей главой.
В случае, если за совершением юридически значимого действия одновременно обратились несколько плательщиков, не имеющих права на льготы, установленные настоящей главой, государственная пошлина уплачивается плательщиками в равных долях.
В случае, если среди лиц, обратившихся за совершением юридически значимого действия, одно лицо (несколько лиц) в соответствии с настоящей главой освобождено (освобождены) от уплаты государственной пошлины, размер государственной пошлины уменьшается пропорционально количеству лиц, освобожденных от ее уплаты в соответствии с настоящей главой. При этом оставшаяся часть суммы государственной пошлины уплачивается лицом (лицами), не освобожденным (не освобожденными) от уплаты государственной пошлины в соответствии с настоящей главой.
Особенности уплаты государственной пошлины в зависимости от вида совершаемых юридически значимых действий, категории плательщиков либо от иных обстоятельств устанавливаются статьями 333.20, 333.22, 333.25, 333.27, 333.29, 333.32 и 333.34 настоящего Кодекса.
Государственная пошлина не уплачивается плательщиком в случае внесения изменений в выданный документ, направленных на исправление ошибок, допущенных по вине органа и (или) должностного лица, осуществившего выдачу документа, при совершении этим органом и (или) должностным лицом юридически значимого действия. (абзац введен Федеральным законом от 27.12.2009 N 374-ФЗ)
3. Государственная пошлина уплачивается по месту совершения юридически значимого действия в наличной или безналичной форме. (в ред. Федерального закона от 31.12.2005 N 201-ФЗ)
Факт уплаты государственной пошлины плательщиком в безналичной форме подтверждается платежным поручением с отметкой банка или соответствующего территориального органа Федерального казначейства (иного органа, осуществляющего открытие и ведение счетов), в том числе производящего расчеты в электронной форме, о его исполнении.
(в ред. Федерального закона от 27.12.2009 N 374-ФЗ)
Факт уплаты государственной пошлины плательщиком в наличной форме подтверждается либо квитанцией установленной формы, выдаваемой плательщику банком, либо квитанцией, выдаваемой плательщику должностным лицом или кассой органа, в который производилась оплата. (в ред. Федеральных законов от 31.12.2005 N 201-ФЗ, от 24.07.2007 N 216-ФЗ)
4. Иностранные организации, иностранные граждане и лица без гражданства уплачивают государственную пошлину в порядке и размерах, которые установлены настоящей главой соответственно для организаций и физических лиц.
5. Перечень и формы документов, необходимых для совершения юридически значимых действий, предусмотренных подпунктом 6 пункта 1 настоящей статьи, а также порядок их представления устанавливаются федеральными законами. (п. 5 введен Федеральным законом от 27.12.2009 N 374-ФЗ)
Статья 333.19. Размеры государственной пошлины по делам, рассматриваемым в судах общей юрисдикции, мировыми судьями
1. По делам, рассматриваемым в судах общей юрисдикции, мировыми судьями, государственная пошлина уплачивается в следующих размерах:
1) при подаче искового заявления имущественного характера, подлежащего оценке, при цене иска:
до 20 000 рублей - 4 процента цены иска, но не менее 400 рублей;
от 20 001 рубля до 100 000 рублей - 800 рублей плюс 3 процента суммы, превышающей 20 000 рублей;
от 100 001 рубля до 200 000 рублей - 3 200 рублей плюс 2 процента суммы, превышающей 100 000 рублей;
от 200 001 рубля до 1 000 000 рублей - 5 200 рублей плюс 1 процент суммы, превышающей 200 000 рублей;
свыше 1 000 000 рублей - 13 200 рублей плюс 0,5 процента суммы, превышающей 1 000 000 рублей, но не более 60 000 рублей;
2) при подаче заявления о вынесении судебного приказа - 50 процентов размера государственной пошлины, взимаемой при подаче искового заявления имущественного характера;
3) при подаче искового заявления имущественного характера, не подлежащего оценке, а также искового заявления неимущественного характера:
для физических лиц - 200 рублей;
для организаций - 4 000 рублей;
4) при подаче надзорной жалобы - в размере государственной пошлины, уплачиваемой при подаче искового заявления неимущественного характера;
5) при подаче искового заявления о расторжении брака - 400 рублей;
6) при подаче заявления об оспаривании (полностью или частично) нормативных правовых актов органов государственной власти, органов местного самоуправления или должностных лиц:
для физических лиц - 200 рублей;
для организаций - 3 000 рублей;
7) при подаче заявления об оспаривании решения или действия (бездействия) органов
государственной власти, органов местного самоуправления, должностных лиц, государственных или муниципальных служащих, нарушивших права и свободы граждан или организаций, - 200 рублей;
8) при подаче заявления по делам особого производства - 200 рублей;
9) при подаче апелляционной жалобы и (или) кассационной жалобы - 50 процентов размера государственной пошлины, подлежащей уплате при подаче искового заявления неимущественного характера;
Подпункт 10 пункта 1 статьи 333.19 Налогового кодекса Российской Федерации во взаимосвязи с пунктом 2 статьи 333.20 данного Кодекса, не позволяющий суду (судье) принимать по ходатайству физических лиц решения о снижении (вплоть до нулевого размера) государственной пошлины, подлежащей уплате при подаче заявления о повторной выдаче копий решений, приговоров, судебных приказов, определений суда, постановлений президиума суда надзорной инстанции, копий других документов из дела, выдаваемых судом, а также при подаче заявления о выдаче дубликатов исполнительных документов, если иное уменьшение размера государственной пошлины или предоставление отсрочки (рассрочки) ее уплаты не обеспечивают беспрепятственный доступ к правосудию, в силу правовых позиций, выраженных Конституционным Судом Российской Федерации в Постановлениях от 03.05.1995 N 4-П, от 02.07.1998 N 20-П, от 04.04.1996 N 9-П, от 12.03.2001 N 4-П, Определении от 12.05.2005 N 244-О утрачивает силу и не может применяться судами, другими органами и должностными лицами (Определение Конституционного Суда РФ от 13.06.2006 N 274-О).
Положения подпункта 10 пункта 1 статьи 333.19 применяются до 1 января 2013 года.
10) при подаче заявления о повторной выдаче копий решений, приговоров, судебных приказов, определений суда, постановлений президиума суда надзорной инстанции, копий других документов из дела, выдаваемых судом, а также при подаче заявления о выдаче дубликатов исполнительных документов - 4 рубля за одну страницу документа, но не менее 40 рублей;
11) при подаче заявления о выдаче исполнительных листов на принудительное исполнение решений третейского суда - 1 500 рублей;
12) при подаче заявления об обеспечении иска, рассматриваемого в третейском суде, - 200 рублей;
13) при подаче заявления об отмене решения третейского суда - 1 500 рублей;
14) при подаче заявления по делам о взыскании алиментов - 100 рублей. Если судом выносится решение о взыскании алиментов как на содержание детей, так и на содержание истца, размер государственной пошлины увеличивается в два раза;
15) при подаче заявления о присуждении компенсации за нарушение права на судопроизводство в разумный срок или права на исполнение судебного акта в разумный срок:
для физических лиц - 200 рублей;
для организаций - 4 000 рублей. (пп. 15 введен Федеральным законом от 30.04.2010 N 69-ФЗ) (п. 1 в ред. Федерального закона от 27.12.2009 N 374-ФЗ)
2. Положения настоящей статьи применяются с учетом положений статьи 333.20 настоящего Кодекса.
Статья 333.20. Особенности уплаты государственной пошлины при обращении в суды общей юрисдикции, к мировым судьям
1. По делам, рассматриваемым в судах общей юрисдикции, мировыми судьями, государственная пошлина уплачивается с учетом следующих особенностей:
1) при подаче исковых заявлений, содержащих требования как имущественного, так и неимущественного характера, одновременно уплачиваются государственная пошлина, установленная для исковых заявлений имущественного характера, и государственная пошлина, установленная для исковых
заявлений неимущественного характера;
2) цена иска, по которой исчисляется государственная пошлина, определяется истцом, а в случаях, установленных законодательством, судьей по правилам, установленным гражданским процессуальным законодательством Российской Федерации;
3) при подаче исковых заявлений о разделе имущества, находящегося в общей собственности, а также при подаче исковых заявлений о выделе доли из указанного имущества, о признании права на долю в имуществе размер государственной пошлины исчисляется в следующем порядке:
если спор о признании права собственности истца (истцов) на это имущество ранее не решался судом - в соответствии с подпунктом 1 пункта 1 статьи 333.19 настоящего Кодекса;
если ранее суд вынес решение о признании права собственности истца (истцов) на указанное имущество - в соответствии с подпунктом 3 пункта 1 статьи 333.19 настоящего Кодекса;
4) при предъявлении встречного иска, а также заявлений о вступлении в дело третьих лиц, заявляющих самостоятельные требования относительно предмета спора, государственная пошлина уплачивается в соответствии с положениями статьи 333.19 настоящего Кодекса;
5) при замене по определению суда выбывшей стороны ее правопреемником (в случае смерти физического лица, реорганизации организации, уступки требования, перевода долга и в других случаях перемены лиц в обязательствах) государственная пошлина уплачивается таким правопреемником, если она не была уплачена замененной стороной;
6) в случае выделения судьей одного искового требования или нескольких из соединенных исковых требований в отдельное производство государственная пошлина, уплаченная при предъявлении иска, не пересчитывается и не возвращается. По делам, выделенным в отдельное производство, государственная пошлина повторно не уплачивается;
7) при подаче кассационной жалобы соучастниками и третьими лицами, выступающими в процессе на той же стороне, что и лицо, подавшее кассационную жалобу, государственная пошлина не уплачивается;
8) в случае, если истец освобожден от уплаты государственной пошлины в соответствии с настоящей главой, государственная пошлина уплачивается ответчиком (если он не освобожден от уплаты государственной пошлины) пропорционально размеру удовлетворенных судом исковых требований;
9) при затруднительности определения цены иска в момент его предъявления размер государственной пошлины предварительно устанавливается судьей с последующей доплатой недостающей суммы государственной пошлины на основании цены иска, определенной судом при разрешении дела, в срок, установленный подпунктом 2 пункта 1 статьи 333.18 настоящего Кодекса;
10) при увеличении истцом размера исковых требований недостающая сумма государственной пошлины доплачивается в соответствии с увеличенной ценой иска в срок, установленный подпунктом 2 пункта 1 статьи 333.18 настоящего Кодекса. При уменьшении истцом размера исковых требований сумма излишне уплаченной государственной пошлины возвращается в порядке, предусмотренном статьей 333.40 настоящего Кодекса. В аналогичном порядке определяется размер государственной пошлины, если суд в зависимости от обстоятельств дела выйдет за пределы заявленных истцом требований;
11) при подаче исковых заявлений об истребовании наследниками принадлежащей им доли имущества государственная пошлина уплачивается в том порядке, который установлен при подаче исковых заявлений имущественного характера, не подлежащих оценке, если спор о признании права собственности на это имущество судом ранее был разрешен;
12) при подаче исковых заявлений о расторжении брака с одновременным разделом совместно нажитого имущества супругов государственная пошлина уплачивается в размерах, установленных как для исковых заявлений о расторжении брака, так и для исковых заявлений имущественного характера;
13) при отказе в принятии к рассмотрению искового заявления или заявления о вынесении судебного приказа уплаченная государственная пошлина при предъявлении иска или заявления о вынесении
судебного приказа засчитывается в счет подлежащей уплате государственной пошлины;
14) утратил силу. - Федеральный закон от 27.12.2009 N 374-ФЗ.
2. Суды общей юрисдикции или мировые судьи, исходя из имущественного положения плательщика, вправе уменьшить размер государственной пошлины, подлежащей уплате по делам, рассматриваемым указанными судами или мировыми судьями, либо отсрочить (рассрочить) ее уплату в порядке, предусмотренном статьей 333.41 настоящего Кодекса.
3. Положения настоящей статьи применяются с учетом положений статей 333.35 и 333.36 настоящего Кодекса.
Статья 333.21. Размеры государственной пошлины по делам, рассматриваемым в арбитражных судах
1. По делам, рассматриваемым в арбитражных судах, государственная пошлина уплачивается в следующих размерах:
1) при подаче искового заявления имущественного характера, подлежащего оценке, при цене иска:
до 100 000 рублей - 4 процента цены иска, но не менее 2 000 рублей;
от 100 001 рубля до 200 000 рублей - 4 000 рублей плюс 3 процента суммы, превышающей 100 000 рублей;
от 200 001 рубля до 1 000 000 рублей - 7 000 рублей плюс 2 процента суммы, превышающей 200 000 рублей; (в ред. Федерального закона от 05.04.2010 N 41-ФЗ)
от 1 000 001 рубля до 2 000 000 рублей - 23 000 рублей плюс 1 процент суммы, превышающей 1 000 000 рублей;
свыше 2 000 000 рублей - 33 000 рублей плюс 0,5 процента суммы, превышающей 2 000 000 рублей, но не более 200 000 рублей;
2) при подаче искового заявления по спорам, возникающим при заключении, изменении или расторжении договоров, а также по спорам о признании сделок недействительными - 4 000 рублей;
3) при подаче заявлений о признании нормативного правового акта недействующим, о признании ненормативного правового акта недействительным и о признании решений и действий (бездействия) государственных органов, органов местного самоуправления, иных органов, должностных лиц незаконными:
для физических лиц - 200 рублей;
для организаций - 2 000 рублей;
4) при подаче иных исковых заявлений неимущественного характера, в том числе заявления о признании права, заявления о присуждении к исполнению обязанности в натуре, - 4 000 рублей;
5) при подаче заявления о признании должника несостоятельным (банкротом) - 4 000 рублей;
6) при подаче заявления об установлении фактов, имеющих юридическое значение, - 2 000 рублей;
7) при подаче заявления о вступлении в дело третьих лиц, заявляющих самостоятельные требования относительно предмета спора:
по спорам имущественного характера, если иск не подлежит оценке, а также по спорам неимущественного характера - в размере государственной пошлины, уплачиваемой при подаче искового заявления неимущественного характера;
по спорам имущественного характера - в размере государственной пошлины, уплачиваемой исходя из
оспариваемой третьим лицом суммы;
8) при подаче заявления о выдаче исполнительных листов на принудительное исполнение решения третейского суда - 2 000 рублей;
9) при подаче заявления об обеспечении иска - 2 000 рублей;
10) при подаче заявления об отмене решения третейского суда - 2 000 рублей;
11) при подаче заявления о признании и приведении в исполнение решения иностранного суда, иностранного арбитражного решения - 2 000 рублей;
12) при подаче апелляционной жалобы и (или) кассационной, надзорной жалобы на решения и (или) постановления арбитражного суда, а также на определения суда о прекращении производства по делу, об оставлении искового заявления без рассмотрения, о выдаче исполнительных листов на принудительное исполнение решений третейского суда, об отказе в выдаче исполнительных листов - 50 процентов размера государственной пошлины, подлежащей уплате при подаче искового заявления неимущественного характера;
Положения подпункта 13 пункта 1 статьи 333.21 применяются до 1 января 2013 года.
13) при подаче заявления о повторной выдаче копий решений, определений, постановлений суда, копий других документов из дела, выдаваемых арбитражным судом, а также при подаче заявления о выдаче дубликата исполнительного листа (в том числе копий протоколов судебного заседания) - 4 рубля за одну страницу документа, но не менее 40 рублей;
14) при подаче заявления о присуждении компенсации за нарушение права на судопроизводство в разумный срок или права на исполнение судебного акта в разумный срок:
для физических лиц - 200 рублей;
для организаций - 4 000 рублей. (пп. 14 введен Федеральным законом от 30.04.2010 N 69-ФЗ) (п. 1 в ред. Федерального закона от 27.12.2009 N 374-ФЗ)
2. Положения настоящей статьи применяются с учетом положений статьи 333.22 настоящего Кодекса.
Статья 333.22. Особенности уплаты государственной пошлины при обращении в арбитражные суды
КонсультантПлюс: примечание. Арбитражным процессуальным кодексом РФ от 24.07.2002 N 95-ФЗ установлено, что заявления об
оспаривании решения административного органа о привлечении к административной ответственности (ч. 4 статьи 208) и об оспаривании постановлений должностных лиц службы судебных приставов, их действий (бездействия) (ч. 2 ст. 329) государственной пошлиной не облагаются.
1. По делам, рассматриваемым в арбитражных судах, государственная пошлина уплачивается с учетом следующих особенностей:
1) при подаче исковых заявлений, содержащих одновременно требования как имущественного, так и неимущественного характера, одновременно уплачиваются государственная пошлина, установленная для исковых заявлений имущественного характера, и государственная пошлина, установленная для исковых заявлений неимущественного характера;
2) цена иска определяется истцом, а в случае неправильного указания цены иска - арбитражным судом. В цену иска включаются указанные в исковом заявлении суммы неустойки (штрафов, пеней) и проценты;
3) при увеличении истцом размера исковых требований недостающая сумма государственной пошлины доплачивается в соответствии с увеличенной ценой иска в срок, установленный подпунктом 2
пункта 1 статьи 333.18 настоящего Кодекса. При уменьшении истцом размера исковых требований сумма излишне уплаченной государственной пошлины возвращается в порядке, предусмотренном статьей 333.40 настоящего Кодекса. В аналогичном порядке определяется размер государственной пошлины, если суд в зависимости от обстоятельств дела выйдет за пределы заявленных истцом требований. Цена иска, состоящего из нескольких самостоятельных требований, определяется исходя из суммы всех требований;
4) в случае, если истец освобожден от уплаты государственной пошлины в соответствии с настоящей главой, государственная пошлина уплачивается ответчиком (если он не освобожден от уплаты государственной пошлины) пропорционально размеру удовлетворенных арбитражным судом исковых требований;
5) при подаче заявлений о возврате (возмещении) из бюджета денежных средств государственная пошлина уплачивается исходя из оспариваемой денежной суммы в размерах, установленных подпунктом 1 пункта 1 статьи 333.21 настоящего Кодекса;
6) при подаче заявлений о пересмотре в порядке надзора судебных актов при условии, что судебные акты не были обжалованы в кассационной инстанции.
2. Арбитражные суды, исходя из имущественного положения плательщика, вправе уменьшить размер государственной пошлины, подлежащей уплате по делам, рассматриваемым указанными судами, либо отсрочить (рассрочить) ее уплату в порядке, предусмотренном статьей 333.41 настоящего Кодекса.
3. Положения настоящей статьи применяются с учетом положений статей 333.35 и 333.37 настоящего Кодекса.
Статья 333.23. Размеры государственной пошлины по делам, рассматриваемым Конституционным Судом Российской Федерации и конституционными (уставными) судами субъектов Российской Федерации
1. По делам, рассматриваемым Конституционным Судом Российской Федерации, государственная пошлина уплачивается в следующих размерах:
1) при направлении запроса или ходатайства - 4 500 рублей;
2) при направлении жалобы организацией - 4 500 рублей;
3) при направлении жалобы физическим лицом - 300 рублей.
2. По делам, рассматриваемым конституционными (уставными) судами субъектов Российской Федерации, государственная пошлина уплачивается в следующих размерах:
1) при обращении организации - 3 000 рублей;
2) при обращении физического лица - 200 рублей.
3. Конституционный Суд Российской Федерации и конституционные (уставные) суды субъектов Российской Федерации, исходя из имущественного положения плательщика, вправе уменьшить размер государственной пошлины, подлежащей уплате по делам, рассматриваемым указанными судами, либо отсрочить (рассрочить) ее уплату в порядке, предусмотренном статьей 333.41 настоящего Кодекса.
4. Положения настоящей статьи применяются с учетом положений статьи 333.35 настоящего Кодекса.
Статья 333.24. Размеры государственной пошлины за совершение нотариальных действий
1. За совершение нотариальных действий нотариусами государственных нотариальных контор и (или) должностными лицами органов исполнительной власти, органов местного самоуправления, уполномоченными в соответствии с законодательными актами Российской Федерации и (или) законодательными актами субъектов Российской Федерации на совершение нотариальных действий, государственная пошлина уплачивается в следующих размерах:
1) за удостоверение доверенностей на совершение сделок (сделки), требующих (требующей)
нотариальной формы в соответствии с законодательством Российской Федерации, - 200 рублей;
2) за удостоверение прочих доверенностей, требующих нотариальной формы в соответствии с законодательством Российской Федерации, - 200 рублей;
3) за удостоверение доверенностей, выдаваемых в порядке передоверия, в случаях, если такое удостоверение обязательно в соответствии с законодательством Российской Федерации, - 200 рублей;
4) за удостоверение договоров об ипотеке, если данное требование установлено законодательством Российской Федерации:
за удостоверение договоров об ипотеке жилого помещения в обеспечение возврата кредита (займа), предоставленного на приобретение или строительство жилого дома, квартиры, - 200 рублей;
за удостоверение договоров об ипотеке другого недвижимого имущества, за исключением морских и воздушных судов, а также судов внутреннего плавания, - 0,3 процента суммы договора, но не более 3 000 рублей;
за удостоверение договоров об ипотеке морских и воздушных судов, а также судов внутреннего плавания - 0,3 процента суммы договора, но не более 30 000 рублей;
4.1) за удостоверение договоров купли-продажи и залога доли или части доли в уставном капитале общества с ограниченной ответственностью в зависимости от суммы договора:
до 1 000 000 рублей - 0,5 процента суммы договора, но не менее 1 500 рублей;
от 1 000 001 рубля до 10 000 000 рублей включительно - 5 000 рублей плюс 0,3 процента суммы договора, превышающей 1 000 000 рублей;
свыше 10 000 001 рубля - 32 000 рублей плюс 0,15 процента суммы договора, превышающей 10 000 000 рублей, но не более 150 000 рублей; (пп. 4.1 введен Федеральным законом от 06.12.2011 N 405-ФЗ)
5) за удостоверение прочих договоров, предмет которых подлежит оценке, если такое удостоверение обязательно в соответствии с законодательством Российской Федерации, - 0,5 процента суммы договора, но не менее 300 рублей и не более 20 000 рублей;
6) за удостоверение сделок, предмет которых не подлежит оценке и которые в соответствии с законодательством Российской Федерации должны быть нотариально удостоверены, - 500 рублей;
7) за удостоверение договоров уступки требования по договору об ипотеке жилого помещения, а также по кредитному договору и договору займа, обеспеченному ипотекой жилого помещения, - 300 рублей;
8) за удостоверение учредительных документов (копий учредительных документов) организаций - 500 рублей;
9) за удостоверение соглашения об уплате алиментов - 250 рублей;
10) за удостоверение брачного договора - 500 рублей;
11) за удостоверение договоров поручительства - 0,5 процента суммы, на которую принимается обязательство, но не менее 200 рублей и не более 20 000 рублей;
12) за удостоверение соглашения об изменении или о расторжении нотариально удостоверенного договора - 200 рублей;
13) за удостоверение завещаний, за принятие закрытого завещания - 100 рублей;
14) за вскрытие конверта с закрытым завещанием и оглашение закрытого завещания - 300 рублей;
15) за удостоверение доверенностей на право пользования и (или) распоряжения имуществом, за
исключением имущества, предусмотренного подпунктом 16 настоящего пункта:
детям, в том числе усыновленным, супругу, родителям, полнородным братьям и сестрам - 100 рублей;
другим физическим лицам - 500 рублей;
16) за удостоверение доверенностей на право пользования и (или) распоряжения автотранспортными средствами:
детям, в том числе усыновленным, супругу, родителям, полнородным братьям и сестрам - 250 рублей;
другим физическим лицам - 400 рублей;
17) за совершение морского протеста - 30 000 рублей;
18) за свидетельствование верности перевода документа с одного языка на другой - 100 рублей за одну страницу перевода документа;
19) за совершение исполнительной надписи - 0,5 процента взыскиваемой суммы, но не более 20 000 рублей;
20) за принятие на депозит денежных сумм или ценных бумаг, если такое принятие на депозит обязательно в соответствии с законодательством Российской Федерации, - 0,5 процента принятой денежной суммы или рыночной стоимости ценных бумаг, но не менее 20 рублей и не более 20 000 рублей;
21) за свидетельствование подлинности подписи, если такое свидетельствование обязательно в соответствии с законодательством Российской Федерации:
на документах и заявлениях, за исключением банковских карточек и заявлений о регистрации юридических лиц, - 100 рублей;
на банковских карточках и на заявлениях о регистрации юридических лиц (с каждого лица, на каждом документе) - 200 рублей;
22) за выдачу свидетельства о праве на наследство по закону и по завещанию:
детям, в том числе усыновленным, супругу, родителям, полнородным братьям и сестрам наследодателя - 0,3 процента стоимости наследуемого имущества, но не более 100 000 рублей;
другим наследникам - 0,6 процента стоимости наследуемого имущества, но не более 1 000 000 рублей;
23) за принятие мер по охране наследства - 600 рублей;
24) за совершение протеста векселя в неплатеже, неакцепте и недатировании акцепта и за удостоверение неоплаты чека - 1 процент неоплаченной суммы, но не более 20 000 рублей;
25) за выдачу дубликатов документов, хранящихся в делах государственных нотариальных контор, органов исполнительной власти, - 100 рублей;
26) за совершение прочих нотариальных действий, для которых законодательством Российской Федерации предусмотрена обязательная нотариальная форма, - 100 рублей.
2. Положения настоящей статьи применяются с учетом положений статьи 333.25 настоящего Кодекса.
Статья 333.25. Особенности уплаты государственной пошлины при обращении за совершением нотариальных действий
1. За совершение нотариальных действий государственная пошлина уплачивается с учетом
следующих особенностей:
1) за нотариальные действия, совершаемые вне помещений государственной нотариальной конторы, органов исполнительной власти и органов местного самоуправления, государственная пошлина уплачивается в размере, увеличенном в полтора раза;
2) при удостоверении доверенности, выданной в отношении нескольких лиц, государственная пошлина уплачивается однократно;
3) при наличии нескольких наследников (в частности, наследников по закону, по завещанию или наследников, имеющих право на обязательную долю в наследстве) государственная пошлина уплачивается каждым наследником;
4) за выдачу свидетельства о праве на наследство, выдаваемого на основании решений суда о признании ранее выданного свидетельства о праве на наследство недействительным, государственная пошлина уплачивается в соответствии с порядком и в размерах, которые установлены настоящей главой. При этом сумма государственной пошлины, уплаченной за ранее выданное свидетельство, подлежит возврату в порядке, установленном статьей 333.40 настоящего Кодекса. По заявлению плательщика государственная пошлина, уплаченная за ранее выданное свидетельство, подлежит зачету в счет государственной пошлины, подлежащей уплате за выдачу нового свидетельства, в течение одного года со дня вступления в законную силу соответствующего решения суда. В таком же порядке решается вопрос при повторном удостоверении договоров, признанных судом недействительными;
5) при исчислении размера государственной пошлины за удостоверение договоров, подлежащих оценке, принимается сумма договора, указанная сторонами, но не ниже суммы, определенной в соответствии с подпунктами 7 - 10 настоящего пункта. При исчислении размера государственной пошлины за выдачу свидетельств о праве на наследство принимается стоимость наследуемого имущества, определенная в соответствии с подпунктами 7 - 10 настоящего пункта. При исчислении размера государственной пошлины за удостоверение сделок, направленных на отчуждение доли или части доли в уставном капитале общества с ограниченной ответственностью, а также сделок, устанавливающих обязательство по отчуждению доли или части доли в уставном капитале общества с ограниченной ответственностью, принимается сумма договора, указанная сторонами, но не ниже номинальной стоимости доли или части доли. При исчислении размера государственной пошлины за удостоверение договоров купли-продажи и залога доли или части доли в уставном капитале общества с ограниченной ответственностью принимается оценка доли или части доли как предмета залога, указанная сторонами договора залога, но не ниже номинальной стоимости доли, части доли соответственно. (в ред. Федеральных законов от 19.07.2009 N 205-ФЗ, от 06.12.2011 N 405-ФЗ)
По выбору плательщика для исчисления государственной пошлины может быть представлен документ с указанием инвентаризационной, рыночной, кадастровой либо иной (номинальной) стоимости имущества, выданный организациями (органами) или специалистами-оценщиками (экспертами), указанными в подпунктах 7 - 10 настоящего пункта. Нотариусы и должностные лица, совершающие нотариальные действия, не вправе определять вид стоимости имущества (способ оценки) в целях исчисления государственной пошлины и требовать от плательщика представления документа, подтверждающего данный вид стоимости имущества (способ оценки).
В случае представления нескольких документов, выданных организациями (органами) или специалистами-оценщиками (экспертами), указанными в подпунктах 7 - 10 настоящего пункта, с указанием различной стоимости имущества при исчислении размера государственной пошлины принимается наименьшая из указанных стоимостей имущества; (пп. 5 в ред. Федерального закона от 31.12.2005 N 201-ФЗ)
6) оценка стоимости наследственного имущества производится исходя из стоимости наследуемого имущества (курса Центрального банка Российской Федерации - в отношении иностранной валюты и ценных бумаг в иностранной валюте) на день открытия наследства;
7) стоимость транспортных средств может определяться организациями, осуществляющими оценку транспортных средств, специалистами-оценщиками (экспертами) или судебно-экспертными учреждениями органа юстиции;
(пп. 7 в ред. Федерального закона от 05.04.2010 N 41-ФЗ)
8) стоимость недвижимого имущества, за исключением земельных участков, может определяться как организациями, осуществляющими оценку недвижимости, так и организациями (органами) по учету объектов недвижимого имущества по месту его нахождения; (в ред. Федерального закона от 08.11.2007 N 258-ФЗ)
9) стоимость земельных участков может определяться как организациями, осуществляющими оценку земельных участков, так и федеральным органом, осуществляющим кадастровый учет, ведение государственного кадастра недвижимости и государственную регистрацию прав на недвижимое имущество и сделок с ним, и его территориальными подразделениями; (в ред. Федеральных законов от 08.11.2007 N 258-ФЗ, от 28.11.2009 N 283-ФЗ)
10) стоимость имущества, не предусмотренного подпунктами 7 - 9 настоящего пункта, определяется специалистами-оценщиками; (в ред. Федерального закона от 08.11.2007 N 258-ФЗ)
11) оценка стоимости патента, переходящего по наследству, производится исходя из всех сумм уплаченной на день смерти наследодателя государственной пошлины за патентование изобретения, промышленного образца или полезной модели. В таком же порядке определяется стоимость переходящих по наследству прав на получение патента;
12) оценка переходящих по наследству имущественных прав производится из стоимости имущества (курса Центрального банка Российской Федерации - в отношении иностранной валюты и ценных бумаг в иностранной валюте), на которое переходят имущественные права, на день открытия наследства;
13) оценка наследственного имущества, находящегося за пределами территории Российской Федерации, или переходящих на него по наследству имущественных прав определяется исходя из суммы, указанной в оценочном документе, составленном за границей должностными лицами компетентных органов и применяемом на территории Российской Федерации в соответствии с законодательством Российской Федерации.
2. Положения настоящей статьи применяются с учетом положений статей 333.35 и 333.38 настоящего Кодекса.
Статья 333.26. Размеры государственной пошлины за государственную регистрацию актов гражданского состояния и другие юридически значимые действия, совершаемые органами записи актов гражданского состояния и иными уполномоченными органами
1. За государственную регистрацию актов гражданского состояния и другие юридически значимые действия, совершаемые органами записи актов гражданского состояния и иными уполномоченными органами, государственная пошлина уплачивается в следующих размерах:
1) за государственную регистрацию заключения брака, включая выдачу свидетельства, - 200 рублей;
2) за государственную регистрацию расторжения брака, включая выдачу свидетельств:
при взаимном согласии супругов, не имеющих общих несовершеннолетних детей, - 400 рублей с каждого из супругов;
при расторжении брака в судебном порядке - 400 рублей с каждого из супругов;
при расторжении брака по заявлению одного из супругов в случае, если другой супруг признан судом безвестно отсутствующим, недееспособным или осужденным за совершение преступления к лишению свободы на срок свыше трех лет, - 200 рублей;
3) за государственную регистрацию установления отцовства, включая выдачу свидетельства об установлении отцовства, - 200 рублей;
4) за государственную регистрацию перемены имени, включающего в себя фамилию, собственно имя
и (или) отчество, включая выдачу свидетельства о перемене имени, - 1 000 рублей;
5) за внесение исправлений и изменений в записи актов гражданского состояния, включая выдачу свидетельств, - 400 рублей;
6) за выдачу повторного свидетельства о государственной регистрации акта гражданского состояния - 200 рублей;
7) за выдачу физическим лицам справок из архивов органов записи актов гражданского состояния и иных уполномоченных органов - 100 рублей. (п. 1 в ред. Федерального закона от 27.12.2009 N 374-ФЗ)
2. Положения настоящей статьи применяются с учетом положений статьи 333.27 настоящего Кодекса.
Статья 333.27. Особенности уплаты государственной пошлины за государственную регистрацию актов гражданского состояния и другие юридически значимые действия, совершаемые органами записи актов гражданского состояния и иными уполномоченными органами
1. При государственной регистрации актов гражданского состояния или совершении указанных в статье 333.26 настоящего Кодекса действий государственная пошлина уплачивается с учетом следующих особенностей:
1) при внесении исправлений и (или) изменений в записи актов гражданского состояния на основании заключения органа записи актов гражданского состояния государственная пошлина уплачивается в размере, установленном подпунктом 5 пункта 1 статьи 333.26 настоящего Кодекса, независимо от количества записей актов гражданского состояния, в которые вносятся исправления и (или) изменения, и количества выданных свидетельств; (в ред. Федерального закона от 29.12.2004 N 204-ФЗ)
2) за выдачу свидетельств о государственной регистрации актов гражданского состояния в связи с переменой имени государственная пошлина уплачивается в размере, установленном подпунктом 6 пункта 1 статьи 333.26 настоящего Кодекса, за каждое свидетельство.
2. За выдачу свидетельства о государственной регистрации акта гражданского состояния государственная пошлина не уплачивается, если соответствующая запись акта гражданского состояния восстановлена на основании решения суда.
2.1. За выдачу свидетельства о государственной регистрации актов гражданского состояния и иных документов, подтверждающих факты государственной регистрации актов гражданского состояния, пересылаемых в соответствии с международными договорами Российской Федерации, а также на основании запросов дипломатических представительств и консульских учреждений Российской Федерации, государственная пошлина не уплачивается. (п. 2.1 введен Федеральным законом от 05.04.2010 N 41-ФЗ)
3. Положения настоящей статьи применяются с учетом положений статей 333.35 и 333.39 настоящего Кодекса.
Статья 333.28. Размеры государственной пошлины за совершение действий, связанных с приобретением гражданства Российской Федерации или выходом из гражданства Российской Федерации, а также с въездом в Российскую Федерацию или выездом из Российской Федерации
1. За совершение действий, связанных с приобретением гражданства Российской Федерации или выходом из гражданства Российской Федерации, а также с въездом в Российскую Федерацию или выездом из Российской Федерации, государственная пошлина уплачивается в следующих размерах:
1) за выдачу паспорта, удостоверяющего личность гражданина Российской Федерации за пределами территории Российской Федерации, - 1 000 рублей;
2) за выдачу паспорта, удостоверяющего личность гражданина Российской Федерации за пределами территории Российской Федерации, содержащего электронный носитель информации (паспорта нового поколения), - 2 500 рублей;
3) за выдачу паспорта моряка, удостоверения личности моряка - 800 рублей;
4) за внесение изменений в паспорт моряка, удостоверение личности моряка - 200 рублей;
5) за выдачу паспорта, удостоверяющего личность гражданина Российской Федерации за пределами территории Российской Федерации, гражданину Российской Федерации в возрасте до 14 лет - 300 рублей;
6) за выдачу паспорта, удостоверяющего личность гражданина Российской Федерации за пределами территории Российской Федерации, содержащего электронный носитель информации (паспорта нового поколения), гражданину Российской Федерации в возрасте до 14 лет - 1 200 рублей;
7) за внесение изменений в паспорт, удостоверяющий личность гражданина Российской Федерации за пределами территории Российской Федерации, - 200 рублей;
8) за выдачу проездного документа беженца или продление срока действия указанного документа - 200 рублей;
9) за выдачу либо продление срока действия иностранному гражданину или лицу без гражданства, временно пребывающему в Российской Федерации, визы для:
выезда из Российской Федерации - 600 рублей;
выезда из Российской Федерации и последующего въезда в Российскую Федерацию - 600 рублей;
многократного пересечения Государственной границы Российской Федерации - 1 000 рублей;
10) за предоставление федеральным органом исполнительной власти, ведающим вопросами иностранных дел, решения о выдаче обыкновенной однократной или двукратной визы, направляемого в дипломатическое представительство или консульское учреждение Российской Федерации, - 400 рублей;
11) за предоставление федеральным органом исполнительной власти, ведающим вопросами иностранных дел, решения о выдаче обыкновенной многократной визы, направляемого в дипломатическое представительство или консульское учреждение Российской Федерации, - 600 рублей;
12) за внесение федеральным органом исполнительной власти, ведающим вопросами иностранных дел, изменений в решение о выдаче визы - 200 рублей;
13) за переадресацию федеральным органом исполнительной власти, ведающим вопросами иностранных дел, решения о выдаче визы в дипломатические представительства или консульские учреждения Российской Федерации по просьбе организации - 200 рублей;
14) за первичную регистрацию организации в федеральном органе исполнительной власти, ведающем вопросами иностранных дел, или в его территориальном органе - 1 000 рублей;
15) за ежегодную перерегистрацию организации в федеральном органе исполнительной власти, ведающем вопросами иностранных дел, или в его территориальном органе - 600 рублей;
16) за выдачу, продление срока действия и восстановление виз иностранным гражданам и лицам без гражданства представительствами федерального органа исполнительной власти, ведающего вопросами иностранных дел, находящимися в пунктах пропуска через Государственную границу Российской Федерации, - в размерах, установленных Правительством Российской Федерации (в зависимости от видов осуществляемых действий), но не более 9 000 рублей за выдачу, продление срока действия и восстановление каждой визы;
17) за выдачу приглашения на въезд в Российскую Федерацию иностранным гражданам или лицам без гражданства - 500 рублей за каждого приглашенного;
18) за выдачу или продление срока действия вида на жительство иностранному гражданину или лицу без гражданства - 2 000 рублей;
19) за регистрацию иностранного гражданина или лица без гражданства по месту жительства в Российской Федерации - 200 рублей;
20) - 21) утратили силу с 1 января 2011 года. - Федеральный закон от 27.07.2010 N 229-ФЗ;
22) за выдачу иностранному гражданину или лицу без гражданства разрешения на временное проживание в Российской Федерации - 1 000 рублей;
23) за выдачу разрешений на привлечение и использование иностранных работников - 6 000 рублей за каждого привлекаемого иностранного работника;
24) за выдачу разрешения на работу иностранному гражданину или лицу без гражданства - 2 000 рублей;
25) за прием в гражданство Российской Федерации, восстановление в гражданстве Российской Федерации, выход из гражданства Российской Федерации, за определение наличия гражданства Российской Федерации - 2 000 рублей; (в ред. Федерального закона от 05.04.2010 N 41-ФЗ)
26) за выдачу документов, необходимых для установления и (или) выплаты трудовой пенсии и (или) пенсии по государственному пенсионному обеспечению в соответствии с пенсионным законодательством Российской Федерации, - 20 рублей за каждый документ. (п. 1 в ред. Федерального закона от 27.12.2009 N 374-ФЗ)
2. Положения настоящей статьи применяются с учетом положений статьи 333.29 настоящего Кодекса.
Статья 333.29. Особенности уплаты государственной пошлины за совершение действий, связанных с приобретением гражданства Российской Федерации или выходом из гражданства Российской Федерации, а также с въездом в Российскую Федерацию или выездом из Российской Федерации
За совершение указанных в статье 333.28 настоящего Кодекса действий государственная пошлина уплачивается с учетом следующих особенностей:
1) утратил силу. - Федеральный закон от 29.12.2004 N 204-ФЗ;
2) при приеме в гражданство Российской Федерации физических лиц, имевших гражданство СССР, проживавших и проживающих в государствах, входивших в состав СССР, но не получивших гражданства этих государств и остающихся в результате этого лицами без гражданства, государственная пошлина не уплачивается. Если физическое лицо в заявлении о приеме (восстановлении) в гражданство (гражданстве) Российской Федерации одновременно просит принять (восстановить) в гражданство (гражданстве) Российской Федерации своих несовершеннолетних детей, подопечных, государственная пошлина уплачивается в размере, определенном подпунктом 25 пункта 1 статьи 333.28 настоящего Кодекса, как за рассмотрение одного заявления; (в ред. Федеральных законов от 31.12.2005 N 201-ФЗ, от 05.04.2010 N 41-ФЗ)
3) при приеме в гражданство Российской Федерации детей-сирот и детей, оставшихся без попечения родителей, государственная пошлина не уплачивается; (п. 3 введен Федеральным законом от 21.07.2005 N 106-ФЗ)
4) за выдачу гражданину Российской Федерации, местом жительства которого является Калининградская область, документов, предусмотренных подпунктами 1, 2, 5 и 6 пункта 1 статьи 333.28 настоящего Кодекса, государственная пошлина не уплачивается; (п. 4 введен Федеральным законом от 05.12.2005 N 155-ФЗ, в ред. Федеральных законов от 31.12.2005 N 201-ФЗ, от 27.12.2009 N 374-ФЗ)
5) за выдачу, продление срока действия и восстановление в исключительных случаях виз иностранным гражданам и лицам без гражданства представительствами федерального органа исполнительной власти, ведающего вопросами иностранных дел, находящимися в пунктах пропуска через Государственную границу Российской Федерации, государственная пошлина может быть уплачена в иностранной валюте по курсу, установленному Центральным банком Российской Федерации на дату ее
уплаты; (п. 5 введен Федеральным законом от 27.12.2009 N 374-ФЗ)
6) за регистрацию по месту жительства в Российской Федерации иностранных граждан и лиц без гражданства, являющихся участниками Государственной программы по оказанию содействия добровольному переселению в Российскую Федерацию соотечественников, проживающих за рубежом, а также членов их семей, совместно переселившихся на постоянное место жительства в Российскую Федерацию, государственная пошлина не уплачивается. (п. 6 введен Федеральным законом от 21.04.2011 N 77-ФЗ)
Статья 333.30. Размеры государственной пошлины за совершение уполномоченным федеральным органом исполнительной власти действий по государственной регистрации программы для электронных вычислительных машин, базы данных и топологии интегральной микросхемы
(в ред. Федерального закона от 27.12.2009 N 374-ФЗ)
1. При обращении в уполномоченный федеральный орган исполнительной власти за совершением действий по государственной регистрации программы для электронных вычислительных машин (далее - ЭВМ), базы данных и топологии интегральной микросхемы государственная пошлина уплачивается в следующих размерах:
1) за государственную регистрацию программы для ЭВМ, базы данных и топологии интегральной микросхемы соответственно в Реестре программ для ЭВМ, Реестре баз данных и Реестре топологий интегральных микросхем, включая выдачу заявителю свидетельства о государственной регистрации программы для ЭВМ, базы данных и топологии интегральной микросхемы, а также публикацию сведений о зарегистрированной программе для ЭВМ, базе данных и топологии интегральной микросхемы в официальном бюллетене:
для организации - 2 600 рублей;
для физического лица - 1 700 рублей;
2) за внесение изменений в документы и материалы к заявке на регистрацию программы для ЭВМ, базы данных и топологии интегральной микросхемы до публикации в официальном бюллетене - 700 рублей;
3) за внесение по инициативе заявителя изменений в депонированные документы и материалы и выдачу заявителю нового свидетельства о государственной регистрации программы для ЭВМ, базы данных и топологии интегральной микросхемы до публикации в официальном бюллетене:
для организации - 1 400 рублей;
для физического лица - 700 рублей;
4) за государственную регистрацию договора об отчуждении исключительного права на зарегистрированную программу для ЭВМ или базу данных, об отчуждении или о залоге исключительного права на зарегистрированную топологию интегральной микросхемы, лицензионного договора о предоставлении права использования зарегистрированной топологии интегральной микросхемы, а также за внесение изменений в указанные документы и их государственную регистрацию - 3 000 рублей и дополнительно 1 500 рублей за каждую предусмотренную договором программу для ЭВМ, базу данных и топологию интегральной микросхемы;
5) за государственную регистрацию перехода исключительного права на зарегистрированную программу для ЭВМ, базу данных и топологию интегральной микросхемы к другим лицам без договора - 500 рублей;
6) за регистрацию в Реестре программ для ЭВМ, Реестре баз данных и Реестре топологий интегральных микросхем сведений об изменении обладателя исключительного права на основании зарегистрированного договора или иного правоустанавливающего документа и за публикацию указанных сведений в официальном бюллетене - 1 600 рублей;
7) за выдачу дубликата свидетельства о государственной регистрации программы для ЭВМ, базы данных и топологии интегральной микросхемы - 800 рублей.
2. Если за совершением действия, предусмотренного пунктом 1 настоящей статьи, обращаются организации и физические лица, являющиеся правообладателями исключительного права на программу для ЭВМ, базу данных и топологию интегральной микросхемы, размер доли государственной пошлины, уплачиваемой каждым плательщиком, определяется пропорционально количеству плательщиков на основании пункта 2 статьи 333.18 настоящего Кодекса исходя из установленных размеров для организаций и физических лиц.
Статья 333.31. Размеры государственной пошлины за совершение действий уполномоченными государственными учреждениями при осуществлении федерального пробирного надзора
1. За совершение действий уполномоченными государственными учреждениями при осуществлении федерального пробирного надзора государственная пошлина уплачивается в размерах, установленных Правительством Российской Федерации в следующих пределах (в зависимости от видов осуществляемых действий):
1) за опробование и клеймение ювелирных и других бытовых изделий из драгоценных металлов:
по золотым изделиям - до 120 рублей за одну единицу;
по серебряным изделиям - до 300 рублей за одну единицу;
по платиновым изделиям - до 120 рублей за одну единицу;
по палладиевым изделиям - до 120 рублей за одну единицу;
2) за экспертизу ювелирных и других бытовых изделий из драгоценных металлов, экспертизу и геммологическую экспертизу драгоценных камней, за исключением случаев, предусмотренных подпунктами 3 и 4 настоящего пункта, - до 3 400 рублей за одну единицу;
3) за выполняемую уполномоченными государственными учреждениями для музеев экспертизу драгоценных металлов, драгоценных и поделочных камней, а также вставок из различных материалов в изделиях - до 50 рублей за одну единицу;
4) за осуществление действий, указанных в подпунктах 2 и 3 настоящего пункта, проводимых по запросу правоохранительных органов, - до 240 рублей за одну единицу;
5) за проведение анализа материалов, содержащих драгоценные металлы, - до 1 400 рублей за определение одного элемента;
6) за проведение разных работ - до 600 рублей за одну единицу измерения. (п. 1 в ред. Федерального закона от 27.12.2009 N 374-ФЗ)
2. В целях настоящей статьи разными работами признаются:
1) регистрация именников изготовителей ювелирных и других бытовых изделий из драгоценных металлов;
2) изготовление именников-электродов для изготовителей ювелирных и других бытовых изделий из драгоценных металлов;
3) постановка на ювелирные и другие бытовые изделия оттисков именников электроискровым методом для изготовителей ювелирных и других бытовых изделий из драгоценных металлов;
4) уничтожение на ювелирных и других бытовых изделиях оттисков фальшивых пробирных клейм, именников;
5) изготовление пробирных реактивов;
6) хранение ценностей сверх установленного срока.
3. Положения настоящей статьи применяются с учетом положений статьи 333.32 настоящего Кодекса.
Статья 333.32. Особенности уплаты государственной пошлины за совершение действий уполномоченными государственными учреждениями при осуществлении федерального пробирного надзора
1. Государственная пошлина за совершение действий, указанных в статье 333.31 настоящего Кодекса, уплачивается:
1) до выдачи изделий - при предъявлении ювелирных, других бытовых изделий на опробование и клеймение; (в ред. Федерального закона от 29.12.2004 N 203-ФЗ)
2) до выдачи результатов экспертизы - при предъявлении различных предметов, изделий, материалов и камней на экспертизу. (в ред. Федерального закона от 31.12.2005 N 201-ФЗ)
При проведении экспертизы на территориях музеев и экспертизы различных камней по запросу правоохранительных органов государственная пошлина уплачивается после проведения экспертизы и оформления соответствующих документов, но до выдачи результатов экспертизы. (в ред. Федерального закона от 31.12.2005 N 201-ФЗ)
2. За проведение опробования, клеймения или экспертизы, выполнение анализов по желанию организации или физического лица, для которых совершаются эти действия, в более короткие сроки, чем это предусмотрено распорядительными документами Российской государственной пробирной палаты, государственная пошлина взимается в размерах, увеличенных:
1) при выдаче заклейменных изделий в течение одних суток с момента принятия изделий - на 200 процентов;
2) при выдаче заклейменных изделий в течение двух суток с момента принятия изделий - на 100 процентов;
3) при выдаче результатов экспертизы или результатов анализов в течение одних суток с момента принятия изделий - на 200 процентов.
3. В зависимости от особенностей предъявляемых на опробование и клеймение ювелирных и других бытовых изделий размер государственной пошлины увеличивается: (в ред. Федерального закона от 31.12.2005 N 201-ФЗ)
1) при предъявлении изделий с закрепленными камнями (вставками), за исключением изделий, предъявляемых после ремонта, - на 100 процентов;
2) при предъявлении изделий, составные части (детали) которых изготовлены из различных сплавов драгоценных металлов, - на 100 процентов. При этом размер государственной пошлины устанавливается по драгоценному металлу основной части изделия, на которую налагается основное государственное пробирное клеймо;
3) при предъявлении изделий, предъявляемых в индивидуальной упаковке или с прикрепленными ярлыками (бирками, пломбами и тому подобное), работа с которыми связана с дополнительными затратами времени, - на 50 процентов.
4. При клеймении изделий совмещенным инструментом (именник и государственное пробирное клеймо) размер государственной пошлины увеличивается на 50 процентов.
5. При проведении экспертизы нетранспортабельных (ветхих и крупногабаритных) изделий, а также при проведении экспертизы иных изделий в помещении музея по заявке заказчика размер государственной пошлины увеличивается на 25 процентов. (п. 5 в ред. Федерального закона от 31.12.2005 N 201-ФЗ)
6. Увеличение размеров государственной пошлины, предусмотренное пунктами 2 - 5 настоящей статьи, рассчитывается исходя из размеров государственной пошлины, установленных в соответствии со статьей 333.31 настоящего Кодекса. (п. 6 в ред. Федерального закона от 31.12.2005 N 201-ФЗ)
7. Государственная пошлина за хранение ценностей сверх установленного срока исчисляется начиная с 15-го календарного дня после истечения установленного срока выполнения работ. (п. 7 введен Федеральным законом от 31.12.2005 N 201-ФЗ, в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
8. При исчислении размера государственной пошлины за изготовление пробирных реактивов не учитывается стоимость драгоценных металлов, израсходованных на их изготовление. (п. 8 введен Федеральным законом от 31.12.2005 N 201-ФЗ)
Статья 333.32.1. Размеры государственной пошлины за совершение действий уполномоченным федеральным органом исполнительной власти при осуществлении государственной регистрации лекарственных препаратов
(введена Федеральным законом от 05.04.2010 N 41-ФЗ)
За совершение действий уполномоченным федеральным органом исполнительной власти, связанных с осуществлением государственной регистрации лекарственных препаратов в соответствии с Федеральным законом "Об обращении лекарственных средств", государственная пошлина уплачивается в следующих размерах (в зависимости от видов осуществляемых действий):
1) за проведение экспертизы документов для получения разрешений на проведение клинических исследований лекарственного препарата для медицинского применения и этической экспертизы при обращении за государственной регистрацией лекарственного препарата - 75 000 рублей;
2) за проведение экспертизы качества лекарственного средства и экспертизы отношения ожидаемой пользы к возможному риску применения лекарственного препарата для медицинского применения при его государственной регистрации - 225 000 рублей;
3) за проведение экспертизы качества лекарственного средства и экспертизы отношения ожидаемой пользы к возможному риску применения лекарственного препарата, разрешенного для медицинского применения на территории Российской Федерации более двадцати лет, при государственной регистрации лекарственного препарата - 30 000 рублей;
4) за проведение экспертизы качества лекарственного средства и экспертизы отношения ожидаемой пользы к возможному риску применения лекарственного препарата для медицинского применения, в отношении которого проведены международные многоцентровые клинические исследования, часть из которых проведена на территории Российской Федерации, при государственной регистрации лекарственного препарата - 225 000 рублей;
5) за проведение экспертизы качества лекарственного средства и экспертизы отношения ожидаемой пользы к возможному риску применения лекарственного препарата для ветеринарного применения при его государственной регистрации - 150 000 рублей;
6) за подтверждение государственной регистрации лекарственного препарата для медицинского применения - 100 000 рублей;
7) за подтверждение государственной регистрации лекарственного препарата для ветеринарного применения - 50 000 рублей;
8) за внесение изменений в инструкцию по применению лекарственного препарата для медицинского применения - 50 000 рублей;
9) за внесение изменений в инструкцию по применению лекарственного препарата для ветеринарного применения - 50 000 рублей;
10) за внесение изменений в состав лекарственного препарата для медицинского применения - 100
000 рублей;
11) за включение фармацевтической субстанции, не используемой при производстве лекарственных препаратов, в государственный реестр лекарственных средств - 100 000 рублей;
12) за выдачу разрешения на проведение международного многоцентрового клинического исследования лекарственного препарата для медицинского применения - 200 000 рублей;
13) за выдачу разрешения на проведение пострегистрационного клинического исследования лекарственного препарата для медицинского применения - 50 000 рублей.
Статья 333.33. Размеры государственной пошлины за государственную регистрацию, а также за совершение прочих юридически значимых действий
1. Государственная пошлина уплачивается в следующих размерах:
1) за государственную регистрацию юридического лица, за исключением государственной регистрации ликвидации юридических лиц, государственной регистрации политических партий и региональных отделений политических партий, государственной регистрации общероссийских общественных организаций инвалидов и отделений, являющихся их структурными подразделениями, - 4 000 рублей; (пп. 1 в ред. Федерального закона от 18.07.2011 N 235-ФЗ)
2) за государственную регистрацию политической партии, а также каждого регионального отделения политической партии - 2 000 рублей;
2.1) за государственную регистрацию общероссийских общественных организаций инвалидов и отделений, являющихся их структурными подразделениями, - 1 000 рублей; (пп. 2.1 введен Федеральным законом от 18.07.2011 N 235-ФЗ)
3) за государственную регистрацию изменений, вносимых в учредительные документы юридического лица, а также за государственную регистрацию ликвидации юридического лица, за исключением случаев, когда ликвидация юридического лица производится в порядке применения процедуры банкротства, - 20 процентов размера государственной пошлины, установленного подпунктом 1 настоящего пункта;
4) за внесение сведений о некоммерческой организации в государственный реестр саморегулируемых организаций (за включение некоммерческой организации в Единый государственный реестр саморегулируемых организаций) - 4 000 рублей;
4.1) за внесение сведений о юридическом лице в государственный реестр микрофинансовых организаций - 1 000 рублей; (пп. 4.1 введен Федеральным законом от 05.07.2010 N 153-ФЗ)
4.2) за выдачу дубликата свидетельства о внесении сведений о юридическом лице в государственный реестр микрофинансовых организаций взамен утраченного или пришедшего в негодность - 200 рублей; (пп. 4.2 введен Федеральным законом от 05.07.2010 N 153-ФЗ)
5) за аккредитацию филиалов иностранных организаций, создаваемых на территории Российской Федерации, - 120 000 рублей за каждый филиал;
6) за государственную регистрацию физического лица в качестве индивидуального предпринимателя - 800 рублей;
7) за государственную регистрацию прекращения физическим лицом деятельности в качестве индивидуального предпринимателя - 20 процентов размера государственной пошлины, установленного подпунктом 6 настоящего пункта;
8) за повторную выдачу свидетельства о государственной регистрации физического лица в качестве индивидуального предпринимателя или свидетельства о государственной регистрации юридического лица - 20 процентов размера государственной пошлины, уплаченной за государственную регистрацию;
9) за выдачу свидетельства о регистрации лица, совершающего операции с прямогонным бензином, - 2 000 рублей;
10) за выдачу свидетельства о регистрации организации, совершающей операции с денатурированным этиловым спиртом, - 2 000 рублей;
11) за государственную регистрацию средств массовой информации, продукция которых предназначена для распространения преимущественно на всей территории Российской Федерации, за ее пределами, на территориях нескольких субъектов Российской Федерации:
периодического печатного издания - 4 000 рублей;
информационного агентства - 4 800 рублей;
радио-, теле-, видеопрограммы, кинохроникальной программы, иного средства массовой информации - 6 000 рублей;
12) за государственную регистрацию средств массовой информации, продукция которых предназначена для распространения преимущественно на территории субъекта Российской Федерации, района, города, иного населенного пункта, района в городе, микрорайона:
периодического печатного издания - 2 000 рублей;
информационного агентства - 2 400 рублей;
радио-, теле-, видеопрограммы, кинохроникальной программы, иных средств массовой информации - 3 000 рублей;
13) за выдачу дубликата свидетельства о государственной регистрации средства массовой информации - 200 рублей;
14) за внесение изменений в свидетельство о государственной регистрации средства массовой информации - 200 рублей;
15) утратил силу с 1 сентября 2010 года. - Федеральный закон от 05.04.2010 N 41-ФЗ;
16) за регистрацию иностранного гражданина и лица без гражданства, проживающего на территории Российской Федерации, по месту жительства - 200 рублей;
17) за выдачу паспорта гражданина Российской Федерации - 200 рублей;
18) за выдачу паспорта гражданина Российской Федерации взамен утраченного или пришедшего в негодность - 500 рублей;
19) за государственную регистрацию договора о залоге транспортных средств, включая выдачу свидетельства, - 1 000 рублей;
20) за выдачу дубликата свидетельства о государственной регистрации договора о залоге транспортных средств взамен утраченного или пришедшего в негодность - 500 рублей;
21) за государственную регистрацию прав на предприятие как имущественный комплекс, договора об отчуждении предприятия как имущественного комплекса, а также ограничений (обременений) прав на предприятие как имущественный комплекс - 0,1 процента стоимости имущества, имущественных и иных прав, входящих в состав предприятия как имущественного комплекса, но не более 60 000 рублей;
22) за государственную регистрацию прав, ограничений (обременений) прав на недвижимое имущество, договоров об отчуждении недвижимого имущества, за исключением юридически значимых действий, предусмотренных подпунктами 21, 22.1, 23 - 26, 28 - 31 и 61 настоящего пункта: (в ред. Федерального закона от 05.04.2010 N 41-ФЗ)
для физических лиц - 1 000 рублей;
для организаций - 15 000 рублей;
22.1) за государственную регистрацию прав на недвижимое имущество, находящееся в составе паевого инвестиционного фонда, - 15 000 рублей; (пп. 22.1 введен Федеральным законом от 05.04.2010 N 41-ФЗ)
23) за государственную регистрацию доли в праве общей собственности на общее недвижимое имущество в многоквартирном доме - 100 рублей;
24) за государственную регистрацию права собственности физического лица на земельный участок, предназначенный для ведения личного подсобного, дачного хозяйства, огородничества, садоводства, индивидуального гаражного или индивидуального жилищного строительства, либо на создаваемый или созданный на таком земельном участке объект недвижимого имущества - 200 рублей;
25) за государственную регистрацию прав, ограничений (обременений) прав на земельные участки из земель сельскохозяйственного назначения, сделок, на основании которых ограничиваются (обременяются) права на них, - 100 рублей;
26) за государственную регистрацию доли в праве общей собственности на земельные участки из земель сельскохозяйственного назначения - 50 рублей;
27) за внесение изменений в записи Единого государственного реестра прав на недвижимое имущество и сделок с ним, за исключением юридически значимых действий, предусмотренных подпунктом 32 настоящего пункта:
для физических лиц - 200 рублей;
для организаций - 600 рублей;
28) за государственную регистрацию:
договора об ипотеке, включая внесение в Единый государственный реестр прав на недвижимое имущество и сделок с ним записи об ипотеке как обременений прав на недвижимое имущество:
для физических лиц - 1 000 рублей;
для организаций - 4 000 рублей;
соглашения об изменении или о расторжении договора об ипотеке, включая внесение соответствующих изменений в записи Единого государственного реестра прав на недвижимое имущество и сделок с ним:
для физических лиц - 200 рублей;
для организаций - 600 рублей.
В случае, если договор об ипотеке или договор, включающий соглашение об ипотеке, обеспечивающее исполнение обязательства, за исключением договора, влекущего возникновение ипотеки на основании закона, заключен между физическим лицом и юридическим лицом, государственная пошлина за юридически значимые действия, предусмотренные настоящим подпунктом, взимается в размере, установленном для физических лиц;
29) за государственную регистрацию:
смены залогодержателя вследствие уступки прав по основному обязательству, обеспеченному ипотекой, либо по договору об ипотеке, в том числе сделки по уступке прав требования, включая внесение в Единый государственный реестр прав на недвижимое имущество и сделок с ним записи об ипотеке, осуществляемой при смене залогодержателя, - 1 000 рублей;
смены владельца закладной, в том числе сделки по уступке прав требования, включая внесение в
Единый государственный реестр прав на недвижимое имущество и сделок с ним записи об ипотеке, осуществляемой при смене владельца закладной, - 200 рублей;
30) за государственную регистрацию:
договора участия в долевом строительстве:
для физических лиц - 200 рублей;
для организаций - 4 000 рублей;
соглашения об изменении или о расторжении договора участия в долевом строительстве, уступки прав требования по договору участия в долевом строительстве, включая внесение соответствующих изменений в Единый государственный реестр прав на недвижимое имущество и сделок с ним, - 200 рублей;
31) за государственную регистрацию сервитутов:
в интересах физических лиц - 1 000 рублей;
в интересах организаций - 4 000 рублей;
32) за внесение изменений и дополнений в регистрационную запись об ипотеке - 200 рублей;
33) за повторную выдачу правообладателям свидетельства о государственной регистрации права на недвижимое имущество (взамен утерянного, пришедшего в негодность, в связи с внесением в содержащуюся в Едином государственном реестре прав на недвижимое имущество и сделок с ним запись о праве изменений, в том числе с исправлением в данной записи технической ошибки, за исключением ошибок, допущенных по вине органа, осуществляющего кадастровый учет, ведение государственного кадастра недвижимости и государственную регистрацию прав на недвижимое имущество и сделок с нио( �
для физических лиц - 200 рублей;
для организаций - 600 рублей;
34) за право вывоза:
культурных ценностей, созданных более 50 лет назад, - 10 процентов стоимости вывозимых культурных ценностей, если иное не предусмотрено настоящим пунктом;
культурных ценностей, созданных более 100 лет назад и ввезенных на территорию Российской Федерации после 1 августа 2009 года, - 5 процентов стоимости вывозимых культурных ценностей, но не более 1 000 000 рублей;
культурных ценностей, созданных 50 лет назад и менее, - 5 процентов стоимости вывозимых культурных ценностей;
предметов коллекционирования по палеонтологии - 10 процентов стоимости вывозимых культурных ценностей;
предметов коллекционирования по минералогии - 5 процентов стоимости вывозимых культурных ценностей;
35) за право временного вывоза культурных ценностей - 0,01 процента страховой стоимости временно вывозимых культурных ценностей;
36) за государственную регистрацию транспортных средств и совершение иных регистрационных действий, связанных:
с выдачей государственных регистрационных знаков на автомобили, в том числе взамен утраченных или пришедших в негодность, - 1 500 рублей;
с выдачей государственных регистрационных знаков на мототранспортные средства, прицепы, тракторы, самоходные дорожно-строительные и иные самоходные машины, в том числе взамен утраченных или пришедших в негодность, - 1 000 рублей;
с выдачей паспорта транспортного средства, в том числе взамен утраченного или пришедшего в негодность, - 500 рублей;
с выдачей свидетельства о регистрации транспортного средства, в том числе взамен утраченного или пришедшего в негодность, - 300 рублей;
37) за временную регистрацию ранее зарегистрированных транспортных средств по месту их пребывания - 200 рублей;
38) за внесение изменений в выданный ранее паспорт транспортного средства - 200 рублей;
39) за выдачу государственных регистрационных знаков транспортных средств "Транзит", в том числе взамен утраченных или пришедших в негодность:
изготавливаемых из расходных материалов на металлической основе, на автомобили - 1 000 рублей;
изготавливаемых из расходных материалов на металлической основе, на мототранспортные средства, прицепы, тракторы, самоходные дорожно-строительные и иные самоходные машины - 500 рублей;
изготавливаемых из расходных материалов на бумажной основе, - 100 рублей;
40) за выдачу свидетельства на высвободившийся номерной агрегат, в том числе взамен утраченного или пришедшего в негодность, - 200 рублей;
41) за выдачу талона технического осмотра, в том числе взамен утраченного или пришедшего в негодность, в случаях, предусмотренных частью 1 статьи 54 Федерального закона от 7 февраля 2011 года N 3-ФЗ "О полиции", - 300 рублей; (пп. 41 в ред. Федерального закона от 01.07.2011 N 170-ФЗ)
41.1) за выдачу талона технического осмотра, в том числе взамен утраченного или пришедшего в негодность, на трактора, самоходные дорожно-строительные и иные самоходные машины и прицепы к ним - 300 рублей; (пп. 41.1 введен Федеральным законом от 21.11.2011 N 330-ФЗ)
42) за выдачу международного сертификата технического осмотра, в том числе взамен утраченного или пришедшего в негодность, в случаях, предусмотренных частью 1 статьи 54 Федерального закона от 7 февраля 2011 года N 3-ФЗ "О полиции", - 300 рублей; (пп. 42 в ред. Федерального закона от 01.07.2011 N 170-ФЗ)
43) за выдачу национального водительского удостоверения, удостоверения тракториста-машиниста (тракториста), в том числе взамен утраченного или пришедшего в негодность:
изготавливаемого из расходных материалов на бумажной основе, - 400 рублей;
изготавливаемого из расходных материалов на пластиковой основе, - 800 рублей;
44) за выдачу международного водительского удостоверения, в том числе взамен утраченного или пришедшего в негодность, - 1 000 рублей;
45) за выдачу временного разрешения на право управления транспортными средствами, в том числе взамен утраченного или пришедшего в негодность, - 500 рублей;
46) за выдачу свидетельства о соответствии конструкции транспортного средства требованиям безопасности дорожного движения, в том числе взамен утраченного или пришедшего в негодность, - 500 рублей;
47) за выдачу учебным учреждениям свидетельств о соответствии требованиям оборудования и оснащенности образовательного процесса для рассмотрения вопроса соответствующими органами об аккредитации и о выдаче указанным учреждениям лицензий на право подготовки трактористов и машинистов самоходных машин - 1 000 рублей;
48) за проставление апостиля - 1 500 рублей за каждый документ;
49) за выдачу свидетельства о признании документа иностранного государства об уровне образования и (или) квалификации - 4 000 рублей; (в ред. Федерального закона от 03.12.2011 N 385-ФЗ)
49.1) за выдачу свидетельства о признании документа иностранного государства об ученой степени или документа иностранного государства об ученом звании - 4 000 рублей; (пп. 49.1 введен Федеральным законом от 03.12.2011 N 385-ФЗ)
50) за выдачу дубликата свидетельства о признании документа иностранного государства об уровне образования и (или) квалификации - 200 рублей; (в ред. Федерального закона от 03.12.2011 N 385-ФЗ)
50.1) за выдачу дубликата свидетельства о признании документа иностранного государства об ученой степени или документа иностранного государства об ученом звании - 200 рублей; (пп. 50.1 введен Федеральным законом от 03.12.2011 N 385-ФЗ)
51) за легализацию документов - 200 рублей за каждый документ;
52) за истребование документов с территории иностранных государств - 200 рублей за каждый документ;
53) за совершение уполномоченным органом действий, связанных с государственной регистрацией выпусков (дополнительных выпусков) эмиссионных ценных бумаг:
за государственную регистрацию выпуска (дополнительного выпуска) эмиссионных ценных бумаг, размещаемых путем подписки, - 0,2 процента номинальной суммы выпуска (дополнительного выпуска), но не более 200 000 рублей;
за государственную регистрацию выпуска (дополнительного выпуска) эмиссионных ценных бумаг, размещаемых иными способами, за исключением подписки, - 20 000 рублей;
за государственную регистрацию отчета об итогах выпуска (дополнительного выпуска) эмиссионных ценных бумаг, за исключением случая регистрации такого отчета одновременно с государственной регистрацией выпуска (дополнительного выпуска) эмиссионных ценных бумаг, - 20 000 рублей;
за регистрацию проспекта ценных бумаг (в случае, если государственная регистрация выпуска (дополнительного выпуска) эмиссионных ценных бумаг не сопровождалась регистрацией их проспекта) - 20 000 рублей;
за государственную регистрацию выпуска российских депозитарных расписок, выпуска (дополнительного выпуска) опционов эмитента - 200 000 рублей;
за государственную регистрацию проспекта российских депозитарных расписок, опционов эмитента (в случае, если государственная регистрация выпуска российских депозитарных расписок, выпуска (дополнительного выпуска) опционов эмитента не сопровождалась регистрацией их проспекта) - 20 000 рублей;
за государственную регистрацию изменений, вносимых в решение о выпуске (дополнительном выпуске) эмиссионных ценных бумаг и (или) в их проспект, - 20 000 рублей;
54) за совершение уполномоченным органом действий, связанных с регистрацией пенсионных и страховых правил негосударственных пенсионных фондов:
за регистрацию пенсионных и страховых правил негосударственного пенсионного фонда - 2 000 рублей;
за регистрацию изменений, вносимых в пенсионные и страховые правила негосударственного пенсионного фонда, - 1 000 рублей;
55) за совершение следующих действий:
за выдачу разрешения на размещение и (или) обращение эмиссионных ценных бумаг российских эмитентов за пределами Российской Федерации, в том числе посредством размещения в соответствии с иностранным правом ценных бумаг иностранных эмитентов, удостоверяющих права в отношении эмиссионных ценных бумаг российских эмитентов, - 20 000 рублей;
за выдачу разрешения, подтверждающего статус саморегулируемой организации профессиональных участников рынка ценных бумаг, саморегулируемой организации управляющих компаний акционерных инвестиционных фондов, паевых инвестиционных фондов и негосударственных пенсионных фондов, - 20 000 рублей;
56) за совершение регистрационных действий, связанных с паевыми инвестиционными фондами:
за регистрацию правил доверительного управления паевым инвестиционным фондом - 60 000 рублей;
за регистрацию изменений, вносимых в правила доверительного управления паевым инвестиционным фондом, - 10 000 рублей;
57) за совершение регистрационных действий, связанных с осуществлением деятельности на рынке ценных бумаг:
за регистрацию изменений, вносимых в документы организатора торговли на рынке ценных бумаг, фондовой биржи, в правила осуществления клиринговой деятельности, - 20 000 рублей;
за регистрацию регламента специализированного депозитария ипотечного покрытия, акционерных инвестиционных фондов, паевых инвестиционных фондов и негосударственных пенсионных фондов, специализированного депозитария, обслуживающего средства пенсионных накоплений, переданных негосударственным пенсионным фондам, осуществляющим деятельность в качестве страховщика по обязательному пенсионному страхованию, или регламента специализированного депозитария, обслуживающего средства пенсионных накоплений, переданных Пенсионным фондом Российской Федерации частным управляющим компаниям и государственной управляющей компании, или регламента специализированного депозитария, обслуживающего накопления для жилищного обеспечения военнослужащих, - 10 000 рублей;
за регистрацию изменений, вносимых в регламент специализированного депозитария ипотечного покрытия, акционерных инвестиционных фондов, паевых инвестиционных фондов и негосударственных пенсионных фондов, специализированного депозитария, обслуживающего средства пенсионных накоплений, переданных негосударственным пенсионным фондам, осуществляющим деятельность в качестве страховщика по обязательному пенсионному страхованию, или в регламент специализированного депозитария, обслуживающего средства пенсионных накоплений, переданных Пенсионным фондом Российской Федерации частным управляющим компаниям и государственной управляющей компании, или в регламент специализированного депозитария, обслуживающего накопления для жилищного обеспечения военнослужащих, - 2 000 рублей;
за регистрацию правил ведения реестра владельцев инвестиционных паев паевых инвестиционных фондов - 10 000 рублей;
за регистрацию изменений, вносимых в правила ведения реестра владельцев инвестиционных паев паевых инвестиционных фондов, - 2 000 рублей;
за регистрацию правил организации и осуществления внутреннего контроля управляющей компании, специализированного депозитария и негосударственного пенсионного фонда - 10 000 рублей;
за регистрацию изменений, вносимых в правила организации и осуществления внутреннего контроля управляющей компании, специализированного депозитария и негосударственного пенсионного фонда, - 2 000 рублей;
58) за предоставление:
лицензии на осуществление деятельности по организации торговли на рынке ценных бумаг, лицензии фондовой биржи, лицензии на осуществление клиринговой деятельности - 200 000 рублей за каждую лицензию;
лицензии на осуществление деятельности по управлению инвестиционными фондами, паевыми инвестиционными фондами и негосударственными пенсионными фондами, лицензии на осуществление деятельности специализированного депозитария инвестиционных фондов, паевых инвестиционных фондов и негосударственных пенсионных фондов - 20 000 рублей за каждую лицензию;
лицензии на осуществление иных видов деятельности (профессиональной деятельности) на рынке ценных бумаг - 20 000 рублей за каждую лицензию;
59) за государственную регистрацию в Государственном судовом реестре, судовой книге или бербоут-чартерном реестре:
морских судов - 6 000 рублей;
судов внутреннего плавания - 2 000 рублей;
судов смешанного (река - море) плавания - 3 000 рублей;
прогулочных судов, в том числе парусных, пассажировместимостью не более 12 человек независимо от мощности главных двигателей и вместимости, используемых в целях мореплавания, - 1 000 рублей;
катеров с главными двигателями мощностью менее 55 кВт, моторных лодок с подвесными моторами мощностью свыше 10 л.с., водных мотоциклов (гидроциклов), несамоходных судов вместимостью менее 80 тонн - 500 рублей;
моторных лодок с подвесными моторами мощностью до 10 л.с., гребных лодок, байдарок, надувных безмоторных судов - 100 рублей;
60) за государственную регистрацию изменений, вносимых в Государственный судовой реестр, судовую книгу или бербоут-чартерный реестр в отношении:
морских судов, - 1 200 рублей;
судов внутреннего плавания, - 500 рублей;
судов смешанного (река - море) плавания,- 600 рублей;
маломерных судов, - 100 рублей;
61) за выдачу свидетельства о праве собственности, за государственную регистрацию ограничений (обременений) прав на:
морское судно - 6 000 рублей;
судно внутреннего плавания - 2 000 рублей;
судно смешанного (река - море) плавания - 3 000 рублей;
маломерное судно - 500 рублей;
62) за выдачу свидетельства о праве плавания под Государственным флагом Российской Федерации:
морских судов - 6 000 рублей;
судов внутреннего плавания - 2 000 рублей;
судов смешанного (река - море) плавания - 3 000 рублей;
63) за выдачу документа, подтверждающего годность маломерного судна к плаванию, - 60 рублей;
64) за выдачу лоцманского удостоверения - 200 рублей;
65) за выдачу свидетельства о годности судна к плаванию - 200 рублей;
66) за выдачу судового билета - 500 рублей, за исключением выдачи судового билета на маломерное судно; за выдачу судового билета на маломерное судно - 100 рублей;
67) за выдачу дубликата судового билета на маломерное судно взамен утраченного или пришедшего в негодность - 100 рублей;
68) за замену удостоверения на право управления маломерным судном - 400 рублей;
69) за выдачу разрешения на судовую радиостанцию или на бортовую радиостанцию - 2 000 рублей;
70) за выдачу судового санитарного свидетельства о праве плавания - 1 000 рублей;
71) за право использования наименований "Россия", "Российская Федерация" и образованных на их основе слов и словосочетаний в наименованиях юридических лиц - 50 000 рублей;
72) за следующие действия, совершаемые уполномоченными органами при проведении аттестации в случаях, если такая аттестация предусмотрена законодательством Российской Федерации:
выдачу аттестата, свидетельства либо иного документа, подтверждающего уровень квалификации, - 800 рублей;
внесение изменений в аттестат, свидетельство либо иной документ, подтверждающий уровень квалификации, в связи с переменой фамилии, имени, отчества - 200 рублей;
выдачу дубликата аттестата, свидетельства либо иного документа, подтверждающего уровень квалификации, в связи с его утерей - 800 рублей;
продление (возобновление) действия аттестата, свидетельства либо иного документа, подтверждающего уровень квалификации, в случаях, предусмотренных законодательством, - 400 рублей;
73) за выдачу документа об аккредитации (государственной аккредитации) организаций, за исключением действий, указанных в подпунктах 74, 75, 127 - 131 настоящего пункта, - 3 000 рублей; (в ред. Федерального закона от 08.11.2010 N 293-ФЗ)
74) за аккредитацию организаций, осуществляющих аттестацию физических лиц в сфере профессиональной деятельности на рынке ценных бумаг в форме приема квалификационных экзаменов и выдачи квалификационных аттестатов, - 60 000 рублей;
75) за выдачу документа об аккредитации организаций и индивидуальных предпринимателей на выполнение работ и (или) оказание услуг в области технического регулирования и обеспечения единства измерений - 2 000 рублей;
76) за выдачу свидетельства об утверждении типа стандартных образцов или типа средств измерений - 1 000 рублей;
77) за выдачу дубликата документа, подтверждающего аккредитацию (государственную аккредитацию), - 200 рублей;
78) за выдачу разрешения:
на трансграничное перемещение опасных отходов - 200 000 рублей;
на трансграничное перемещение озоноразрушающих веществ и содержащей их продукции - 100 000 рублей;
на ввоз на территорию Российской Федерации ядовитых веществ - 200 000 рублей; (пп. 78 в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
79) за выдачу разрешений на вывоз с территории Российской Федерации, а также на ввоз на территорию Российской Федерации видов животных и растений, их частей или дериватов, подпадающих под действие Конвенции о международной торговле видами дикой фауны и флоры, находящимися под угрозой исчезновения, - 2 000 рублей;
80) за государственную регистрацию воздушных судов в Государственном реестре гражданских воздушных судов Российской Федерации:
воздушных судов I класса - 4 000 рублей;
воздушных судов II и III класса - 3 000 рублей;
воздушных судов IV класса - 2 000 рублей;
81) за государственную регистрацию в соответствующих государственных реестрах:
гражданского аэродрома класса А, Б, В - 80 000 рублей;
гражданского аэродрома класса Г, Д, Е - 40 000 рублей;
аэропорта - 10 000 рублей;
82) за продление сроков действия свидетельства о государственной регистрации и годности аэропортов и гражданских аэродромов к эксплуатации - 50 процентов размера государственной пошлины, уплаченной за государственную регистрацию;
83) за регистрацию систем светосигнального оборудования с огнями высокой или малой интенсивности, а также за продление сроков действия удостоверения годности к эксплуатации указанного светосигнального оборудования:
с огнями высокой интенсивности - 10 000 рублей;
с огнями малой интенсивности - 1 400 рублей;
84) за внесение изменений в государственные реестры, указанные в подпунктах 80 и 81 настоящего пункта, а также в удостоверение годности к эксплуатации оборудования, указанного в подпункте 83 настоящего пункта, - 200 рублей;
85) за государственную регистрацию основного технологического оборудования для производства этилового спирта и (или) алкогольной продукции - 10 000 рублей за единицу основного технологического оборудования;
86) за государственную регистрацию нового пищевого продукта, материала, изделия - 3 000 рублей;
87) за государственную регистрацию отдельного вида продукции, представляющего потенциальную опасность для человека, а также вида продукции, впервые ввозимого на территорию Российской Федерации, - 3 000 рублей;
88) за внесение изменений в свидетельства о государственной регистрации, предусмотренной подпунктами 85 - 87 настоящего пункта, - 200 рублей;
89) за рассмотрение ходатайства, предусмотренного антимонопольным законодательством, - 20 000 рублей;
90) за рассмотрение ходатайства, предусмотренного законодательством о естественных монополиях, - 10 000 рублей;
91) за выдачу прокатного удостоверения на кино- и видеофильмы - 2 000 рублей;
92) за следующие действия уполномоченных органов, связанные с лицензированием, за исключением действий, указанных в подпунктах 93 - 95, 110 настоящего пункта:
предоставление лицензии - 2 600 рублей;
переоформление документа, подтверждающего наличие лицензии, и (или) приложения к такому документу в связи с внесением дополнений в сведения об адресах мест осуществления лицензируемого вида деятельности, о выполняемых работах и об оказываемых услугах в составе лицензируемого вида деятельности, в том числе о реализуемых образовательных программах, - 2 600 рублей;
переоформление документа, подтверждающего наличие лицензии, и (или) приложения к такому документу в других случаях - 200 рублей;
предоставление временной лицензии на осуществление образовательной деятельности - 200 рублей;
выдача дубликата документа, подтверждающего наличие лицензии, - 200 рублей;
продление срока действия лицензии - 200 рублей; (пп. 92 в ред. Федерального закона от 08.11.2010 N 293-ФЗ)
93) за предоставление лицензии на осуществление банковских операций при создании банка - 0,1 процента заявленного уставного капитала создаваемого банка, но не более 80 000 рублей;
94) за следующие действия уполномоченных органов, связанные с лицензированием деятельности по производству и обороту этилового спирта, алкогольной и спиртосодержащей продукции:
предоставление лицензии на производство, хранение и поставки произведенного этилового спирта (в том числе денатурированного) - 6 000 000 рублей;
предоставление лицензии на производство, хранение и поставки произведенной алкогольной продукции (за исключением вина) - 6 000 000 рублей;
предоставление лицензии на производство, хранение и поставки произведенного вина - 500 000 рублей;
предоставление лицензии на производство, хранение и поставки произведенной спиртосодержащей пищевой продукции - 500 000 рублей;
предоставление лицензии на производство, хранение и поставки произведенной спиртосодержащей непищевой продукции (в том числе денатурированной) - 500 000 рублей;
предоставление лицензии на закупку, хранение и поставки алкогольной продукции - 500 000 рублей;
предоставление лицензии на хранение этилового спирта, алкогольной и спиртосодержащей пищевой продукции - 500 000 рублей;
предоставление лицензии на закупку, хранение и поставки спиртосодержащей продукции - 500 000 рублей;
переоформление лицензии при реорганизации юридического лица (за исключением реорганизации юридических лиц в форме слияния и при наличии на дату государственной регистрации правопреемника реорганизованных юридических лиц у каждого участвующего юридического лица лицензии на осуществление одного и того же вида деятельности) - в размере, установленном настоящим подпунктом для предоставления соответствующего вида лицензии;
переоформление лицензии при реорганизации юридических лиц в форме слияния и при наличии на
дату государственной регистрации правопреемника реорганизованных юридических лиц у каждого участвующего юридического лица лицензии на осуществление одного и того же вида деятельности - 2 000 рублей;
переоформление лицензии в связи с изменением наименования юридического лица (без его реорганизации), его местонахождения или указанного в лицензии места осуществления деятельности либо иных указываемых в лицензии данных, а также в связи с утратой лицензии - в размере 2 000 рублей;
продление срока действия лицензии - в размере, установленном настоящим подпунктом для предоставления соответствующего вида лицензии;
предоставление лицензии на розничную продажу алкогольной продукции - 40 000 рублей за каждый год срока действия лицензии;
95) за следующие действия уполномоченных органов, связанные с лицензированием деятельности на право ведения работ в области использования атомной энергии:
предоставление лицензии на размещение, сооружение, эксплуатацию и вывод из эксплуатации ядерных установок - 20 000 рублей;
предоставление лицензии на размещение, сооружение, эксплуатацию и вывод из эксплуатации радиационного источника, на обращение с ядерными материалами и радиоактивными веществами, в том числе при разведке и добыче урановых руд, при производстве, использовании, переработке, транспортировании и хранении ядерных материалов и радиоактивных веществ, на обращение с радиоактивными отходами при их хранении, переработке, транспортировании и захоронении, на конструирование и изготовление оборудования для ядерных установок, радиационных источников, пунктов хранения ядерных материалов и радиоактивных веществ, хранилищ радиоактивных отходов - 10 000 рублей;
предоставление лицензии на размещение, сооружение, эксплуатацию и вывод из эксплуатации пункта хранения, на проектирование и конструирование ядерных установок, радиационных источников, пунктов хранения ядерных материалов и радиоактивных веществ, хранилищ радиоактивных отходов - 15 000 рублей;
предоставление лицензии на использование ядерных материалов и (или) радиоактивных веществ при проведении научно-исследовательских и опытно-конструкторских работ, на проведение экспертизы проектной, конструкторской, технологической документации и документов, обосновывающих обеспечение ядерной и радиационной безопасности ядерных установок, радиационных источников, пунктов хранения ядерных материалов и радиоактивных веществ, хранилищ радиоактивных отходов, на деятельность по обращению с ядерными материалами, радиоактивными веществами и отходами - 5 000 рублей;
переоформление документа, подтверждающего наличие лицензии, - 1 000 рублей;
выдача дубликата документа, подтверждающего наличие лицензии, - 200 рублей;
продление срока действия документа, подтверждающего наличие лицензии, - 200 рублей;
96) за предоставление разрешения на добычу объектов животного мира - 400 рублей;
97) за предоставление разрешения на добычу (вылов) водных биологических ресурсов:
для организации - 500 рублей;
для физического лица - 200 рублей;
98) за выдачу дубликата разрешения на добычу объектов животного мира - 200 рублей;
99) за внесение изменений в разрешение на добычу (вылов) водных биологических ресурсов:
для организации - 200 рублей;
для физического лица - 100 рублей;
100) за государственную регистрацию наименований этилового спирта и спиртосодержащих растворов из непищевого сырья, этилового спирта из пищевого сырья, алкогольной и алкогольсодержащей пищевой продукции и другой спиртосодержащей продукции, спиртосодержащей парфюмерно-косметической продукции (средств) - 2 000 рублей;
101) за государственную регистрацию изделий медицинского назначения и медицинской техники - 3 000 рублей;
102) за государственную регистрацию пестицидов и агрохимикатов, потенциально опасных химических и биологических веществ - 3 000 рублей;
103) за внесение изменений в свидетельства о государственной регистрации, предусмотренной подпунктами 15, 100 - 102 настоящего пункта, - 200 рублей;
104) за выдачу документа о соответствии требованиям обязательной сертификации в гражданской авиации - 400 рублей;
105) за выдачу разрешения на установку рекламной конструкции - 3 000 рублей;
106) за получение ресурса нумерации оператором связи:
за один телефонный номер из плана нумерации седьмой зоны всемирной нумерации для телефонной сети связи общего пользования, за исключением выделения нумерации из кодов доступа к услугам электросвязи, - 20 рублей;
за один код идентификации сетей подвижной радиотелефонной связи и подвижной радиосвязи из ресурса нумерации кодов идентификации сетей связи, их элементов и оконечного оборудования - 2 000 000 рублей;
за один номер из кодов доступа к услугам электросвязи из плана нумерации седьмой зоны всемирной нумерации для телефонной сети связи общего пользования - 20 000 рублей;
за один номер из плана нумерации выделенной сети единой сети электросвязи Российской Федерации - 20 рублей;
за один магистральный маршрутный индекс узлов телеграфных сетей - 20 000 рублей;
за один код идентификации сети передачи данных - 20 000 рублей;
за один код идентификации узловых элементов и оконечного оборудования из ресурса нумерации кодов пунктов сети сигнализации ОКС N 7 для фиксированной телефонной связи, подвижной радиотелефонной связи, подвижной радиосвязи и спутниковой подвижной радиосвязи в международном индикаторе - 200 000 рублей;
за один код идентификации узловых элементов и оконечного оборудования из ресурса нумерации кодов пунктов сети сигнализации ОКС N 7 для фиксированной телефонной связи, подвижной радиотелефонной связи, подвижной радиосвязи и спутниковой подвижной радиосвязи в междугородном индикаторе - 20 000 рублей;
за один код идентификации узловых элементов и оконечного оборудования из ресурса нумерации кодов пунктов сети сигнализации ОКС N 7 для фиксированной телефонной связи, подвижной радиотелефонной связи, подвижной радиосвязи и спутниковой подвижной радиосвязи в местном индикаторе - 2 000 рублей;
107) за регистрацию декларации о соответствии требованиям средств связи и услуг связи - 2 000 рублей;
108) за регистрацию судов в Российском международном реестре судов:
при валовой вместимости судна от 80 единиц валовой вместимости до 3 000 единиц валовой вместимости включительно - 52 000 рублей плюс 9,4 рубля за каждую единицу валовой вместимости;
при валовой вместимости судна свыше 3 000 единиц валовой вместимости до 8 000 единиц валовой вместимости включительно - 54 000 рублей плюс 8,8 рубля за каждую единицу валовой вместимости;
при валовой вместимости судна свыше 8 000 единиц валовой вместимости до 20 000 единиц валовой вместимости включительно - 96 000 рублей плюс 5,0 рубля за каждую единицу валовой вместимости;
при валовой вместимости судна свыше 20 000 единиц валовой вместимости - 134 000 рублей плюс 3,2 рубля за каждую единицу валовой вместимости;
109) за ежегодное подтверждение регистрации судна в Российском международном реестре судов:
при валовой вместимости судна от 80 единиц валовой вместимости до 8 000 единиц валовой вместимости включительно - 14 000 рублей плюс 22,4 рубля за каждую единицу валовой вместимости;
при валовой вместимости судна свыше 8 000 единиц валовой вместимости до 20 000 единиц валовой вместимости включительно - 104 000 рублей плюс 14,2 рубля за каждую единицу валовой вместимости;
при валовой вместимости судна свыше 20 000 единиц валовой вместимости до 45 000 единиц валовой вместимости включительно - 204 000 рублей плюс 9,2 рубля за каждую единицу валовой вместимости;
при валовой вместимости судна свыше 45 000 единиц валовой вместимости - 260 000 рублей плюс 8 рублей за каждую единицу валовой вместимости;
110) за следующие действия уполномоченных органов, связанные с выдачей лицензий на осуществление деятельности по организации и проведению азартных игр в букмекерских конторах и тотализаторах:
выдача лицензии - 10 000 рублей;
переоформление лицензии - 3 000 рублей;
продление срока действия лицензии - 3 000 рублей;
111) за выдачу специального разрешения на движение по автомобильной дороге транспортного средства, осуществляющего перевозки (за исключением транспортного средства, осуществляющего международные автомобильные перевозки):
опасных грузов - 800 рублей;
тяжеловесных и (или) крупногабаритных грузов - 1 000 рублей;
112) за следующие действия уполномоченных органов, связанные с выдачей удостоверения частного охранника:
выдача удостоверения (дубликата удостоверения) частного охранника - 1 200 рублей;
переоформление удостоверения частного охранника в связи с продлением срока действия удостоверения - 400 рублей;
внесение в удостоверение частного охранника изменений в связи с изменением места жительства или иных данных, указываемых в удостоверении, - 200 рублей;
113) за выдачу разрешения на проведение всероссийских лотерей - 6 000 рублей;
114) за выдачу разрешения на применение технических устройств на опасных производственных объектах - 2 000 рублей;
115) за выдачу разрешения на эксплуатацию гидротехнических сооружений - 2 000 рублей;
116) за выдачу разрешения на выброс вредных (загрязняющих) веществ в атмосферный воздух - 2 000 рублей;
117) за выдачу разрешения на вредное физическое воздействие на атмосферный воздух - 2 000 рублей;
118) за выдачу разрешения на сброс загрязняющих веществ в окружающую среду - 2 000 рублей;
119) за выдачу разрешения на введение в постоянную эксплуатацию железнодорожных путей:
общего пользования - 120 000 рублей;
необщего пользования - 60 000 рублей;
120) за выдачу разрешения на застройку площадей залегания полезных ископаемых, а также на размещение в местах их залегания подземных сооружений в пределах горного отвода - 2 000 рублей;
121) за выдачу разрешения на проведение мероприятий по акклиматизации, переселению и гибридизации, на содержание и разведение объектов животного мира, отнесенных к объектам охоты, и водных биологических ресурсов в полувольных условиях и искусственно созданной среде обитания - 400 рублей;
122) за выдачу дубликата разрешения на проведение мероприятий по акклиматизации, переселению и гибридизации, на содержание и разведение объектов животного мира, отнесенных к объектам охоты, и водных биологических ресурсов в полувольных условиях и искусственно созданной среде обитания - 200 рублей;
123) за принятие решения в досудебном порядке по спорам, связанным с установлением и применением регулируемых цен (тарифов) в соответствии с законодательством Российской Федерации о естественных монополиях, - 100 000 рублей;
124) за принятие решения в отношении установленных тарифов и надбавок по разногласиям, возникшим между органами исполнительной власти субъектов Российской Федерации в области государственного регулирования тарифов, организациями, осуществляющими регулируемые виды деятельности, и потребителями, а также между органами исполнительной власти субъектов Российской Федерации, осуществляющими регулирование тарифов на товары и услуги организаций коммунального комплекса, органами местного самоуправления, осуществляющими регулирование тарифов и надбавок организаций коммунального комплекса, и организациями коммунального комплекса, - 50 000 рублей;
125) за выдачу документа об утверждении нормативов образования отходов производства и потребления и лимитов на их размещение - 1 000 рублей;
126) за переоформление и выдачу дубликата документа об утверждении нормативов образования отходов производства и потребления и лимитов на их размещение - 200 рублей;
127) за выдачу свидетельства о государственной аккредитации:
образовательного учреждения высшего профессионального образования - 130 000 рублей плюс 70 000 рублей за каждую включенную в свидетельство о государственной аккредитации укрупненную группу направлений подготовки и специальностей высшего профессионального образования в образовательном учреждении и каждом его филиале;
образовательного учреждения дополнительного профессионального образования, научной организации - 120 000 рублей;
образовательного учреждения среднего профессионального образования - 50 000 рублей;
образовательного учреждения начального профессионального образования - 40 000 рублей;
иного образовательного учреждения - 10 000 рублей; (пп. 127 введен Федеральным законом от 08.11.2010 N 293-ФЗ)
128) за переоформление свидетельства о государственной аккредитации образовательного учреждения в связи с установлением иного государственного статуса в отношении:
образовательного учреждения высшего профессионального образования - 70 000 рублей;
образовательного учреждения дополнительного профессионального образования - 50 000 рублей;
образовательного учреждения среднего профессионального образования - 25 000 рублей;
образовательного учреждения начального профессионального образования - 15 000 рублей;
иного образовательного учреждения - 3 000 рублей; (пп. 128 введен Федеральным законом от 08.11.2010 N 293-ФЗ)
129) за переоформление свидетельства о государственной аккредитации образовательного учреждения или научной организации в связи с государственной аккредитацией образовательных программ, укрупненных групп направлений подготовки и специальностей:
каждой укрупненной группы направлений подготовки и специальностей высшего профессионального образования - 70 000 рублей;
укрупненных групп направлений подготовки и специальностей послевузовского профессионального образования, дополнительных профессиональных образовательных программ, к которым установлены федеральные государственные требования, - 60 000 рублей;
укрупненных групп направлений подготовки и специальностей среднего профессионального образования, начального профессионального образования - 25 000 рублей;
основных общеобразовательных программ - 7 000 рублей; (пп. 129 введен Федеральным законом от 08.11.2010 N 293-ФЗ)
130) за переоформление свидетельства о государственной аккредитации образовательного учреждения или научной организации в других случаях - 2 000 рублей; (пп. 130 введен Федеральным законом от 08.11.2010 N 293-ФЗ)
131) за выдачу временного свидетельства о государственной аккредитации образовательного учреждения или научной организации - 2 000 рублей; (пп. 131 введен Федеральным законом от 08.11.2010 N 293-ФЗ)
132) за повторную выдачу свидетельства о постановке на учет в налоговом органе - 200 рублей; (пп. 132 введен Федеральным законом от 19.07.2011 N 245-ФЗ)
133) за рассмотрение заявления о заключении соглашения о ценообразовании, заявления о внесении изменений в соглашение о ценообразовании - 1 500 000 рублей. (пп. 133 введен Федеральным законом от 18.07.2011 N 227-ФЗ) (п. 1 в ред. Федерального закона от 27.12.2009 N 374-ФЗ)
2. Положения настоящей статьи применяются с учетом положений статьи 333.34 настоящего Кодекса.
Статья 333.34. Особенности уплаты государственной пошлины за государственную регистрацию выпуска ценных бумаг, средств массовой информации, за право вывоза (временного вывоза) культурных ценностей, за право использования наименований "Россия", "Российская Федерация" и образованных на их основе слов и словосочетаний в наименованиях юридических лиц, за получение ресурса нумерации
1. Утратил силу. - Федеральный закон от 24.07.2007 N 216-ФЗ.
2. Для исчисления государственной пошлины за право вывоза (временного вывоза) культурных ценностей принимается рыночная цена культурных ценностей, указанная в заявлении лица,
ходатайствующего об их вывозе. В случае, если орган государственной власти, выдающий свидетельство на право вывоза культурных ценностей, определяет иную стоимостную оценку культурных ценностей, для исчисления государственной пошлины за право вывоза (временного вывоза) культурных ценностей принимается более высокая цена.
Государственная пошлина за право вывоза (временного вывоза) культурных ценностей уплачивается исходя из цены всех одновременно вывозимых одним лицом культурных ценностей.
В случае вывоза (временного вывоза) культурных ценностей лицами, передавшими в дар Российской Федерации культурные ценности, в отношении которых принято решение о внесении их в государственные охранные списки или реестры, в целях определения размера государственной пошлины за право вывоза (временного вывоза) культурных ценностей цена вывозимых культурных ценностей уменьшается на цену культурных ценностей, переданных в дар.
3. Государственная пошлина за государственную регистрацию средств массовой информации уплачивается с учетом следующих особенностей:
1) при регистрации средств массовой информации рекламного характера размер государственной пошлины для соответствующего средства массовой информации увеличивается в пять раз;
2) при регистрации средств массовой информации эротического характера размер государственной пошлины для соответствующего средства массовой информации увеличивается в 10 раз;
3) при регистрации средств массовой информации, специализирующихся на выпуске продукции для детей, подростков и инвалидов, а также средств массовой информации образовательного и культурно-просветительского назначения размер государственной пошлины для соответствующего средства массовой информации уменьшается в пять раз.
4. Отнесение средств массовой информации к средствам массовой информации рекламного, эротического характера, к средствам массовой информации, специализирующимся на выпуске продукции для детей, подростков и инвалидов, а также к средствам массовой информации образовательного и культурно-просветительского назначения осуществляется в соответствии с законодательством Российской Федерации.
5. Государственная пошлина за право использования наименований "Россия", "Российская Федерация" и образованных на их основе слов и словосочетаний в наименованиях юридических лиц уплачивается при государственной регистрации юридического лица при его создании либо при регистрации соответствующих изменений учредительных документов юридического лица.
6. Государственная пошлина за получение ресурса нумерации уплачивается с учетом следующих особенностей:
1) в случае изменения нумерации государственная пошлина за получение ресурса нумерации не уплачивается. В случае полного или частичного изъятия ресурса нумерации, выделенного оператору связи, уплаченная им государственная пошлина не возвращается;
2) при реорганизации организации в форме слияния, присоединения, преобразования и переоформлении правоустанавливающих документов на выделенный ей ресурс нумерации государственная пошлина за ранее выделенный ресурс нумерации не уплачивается;
3) при реорганизации организации в форме разделения или выделения и переоформлении правоустанавливающих документов на выделенный ресурс нумерации государственная пошлина за ранее выделенный ресурс нумерации не уплачивается.
Статья 333.35. Льготы для отдельных категорий физических лиц и организаций
1. От уплаты государственной пошлины, установленной настоящей главой, освобождаются:
1) органы управления государственными внебюджетными фондами Российской Федерации, казенные учреждения, редакции средств массовой информации, за исключением средств массовой информации
рекламного и эротического характера, общероссийские общественные объединения, религиозные объединения, политические партии - за право использования наименований "Россия", "Российская Федерация" и образованных на их основе слов и словосочетаний в наименованиях указанных организаций или объединений; (в ред. Федеральных законов от 27.12.2009 N 374-ФЗ, от 08.05.2010 N 83-ФЗ)
1.1) бюджетные учреждения, являющиеся получателями бюджетных средств до 1 июля 2012 года, - за право использования наименований "Россия", "Российская Федерация" и образованных на их основе слов и словосочетаний в наименованиях указанных учреждений; (пп. 1.1 введен Федеральным законом от 18.07.2011 N 239-ФЗ)
2) суды общей юрисдикции, арбитражные суды и мировые судьи - при направлении (подаче) запросов в Конституционный Суд Российской Федерации;
3) суды общей юрисдикции, арбитражные суды и мировые судьи, органы государственной власти субъекта Российской Федерации - при направлении (подаче) заявлений в конституционные (уставные) суды субъектов Российской Федерации;
4) федеральные органы государственной власти, органы государственной власти субъектов Российской Федерации и органы местного самоуправления при их обращении за совершением юридически значимых действий, установленных настоящей главой, за исключением случаев, предусмотренных подпунктом 124 пункта 1 статьи 333.33 настоящего Кодекса; (пп. 4 в ред. Федерального закона от 27.12.2009 N 374-ФЗ)
5) Центральный банк Российской Федерации - при государственной регистрации выпусков (дополнительных выпусков) эмиссионных ценных бумаг, эмиссия которых осуществляется им в целях реализации единой государственной денежно-кредитной политики в соответствии с законодательством Российской Федерации;
6) организации - при государственной регистрации выпусков (дополнительных выпусков) эмиссионных ценных бумаг, эмиссия которых осуществляется ими в целях реструктуризации долговых обязательств перед бюджетами всех уровней (в период действия договора о реструктуризации таких обязательств), в случае, если такие ценные бумаги переданы и (или) обременены в пользу уполномоченного органа исполнительной власти на основании договора о погашении задолженности по платежам в бюджеты всех уровней;
7) организации - при государственной регистрации выпусков (дополнительных выпусков) эмиссионных ценных бумаг, выпускаемых в обращение при увеличении уставного капитала на величину переоценки основных фондов, производимой по решению Правительства Российской Федерации;
8) государственные и муниципальные музеи, архивы, библиотеки и иные государственные и муниципальные хранилища культурных ценностей - за право временного вывоза культурных ценностей, находящихся в их фондах на постоянном хранении;
9) физические лица - авторы культурных ценностей - за право вывоза (временного вывоза) ими культурных ценностей;
10) органы государственной власти, органы местного самоуправления - за проставление апостиля, а также за государственную регистрацию организаций и за государственную регистрацию изменений учредительных документов организаций, за государственную регистрацию ликвидации организаций; (в ред. Федерального закона от 31.12.2005 N 201-ФЗ)
11) физические лица - Герои Советского Союза, Герои Российской Федерации и полные кавалеры ордена Славы - по делам, рассматриваемым в судах общей юрисдикции, мировыми судьями, в Конституционном Суде Российской Федерации, при обращении в органы и (или) к должностным лицам, совершающим нотариальные действия, и в органы, осуществляющие государственную регистрацию актов гражданского состояния;
12) физические лица - участники и инвалиды Великой Отечественной войны - по делам,
рассматриваемым в судах общей юрисдикции, мировыми судьями, в Конституционном Суде Российской Федерации, при обращении в органы и (или) к должностным лицам, совершающим нотариальные действия, и в органы, осуществляющие государственную регистрацию актов гражданского состояния;
13) утратил силу. - Федеральный закон от 27.12.2009 N 374-ФЗ;
14) физическое лицо - гражданин Российской Федерации, являющийся единственным автором программы для ЭВМ, базы данных, топологии интегральной микросхемы и правообладателем на нее, испрашивающим свидетельство о регистрации на свое имя, в случае, если такое физическое лицо является ветераном Великой Отечественной войны, инвалидом, учащимся (воспитанником) образовательных учреждений (независимо от их форм собственности), - за совершение действий, предусмотренных подпунктами 1 - 3, 5 и 6 пункта 1 статьи 333.30 настоящего Кодекса. (в ред. Федерального закона от 27.12.2009 N 374-ФЗ)
Льгота, предусмотренная настоящим подпунктом, предоставляется также коллективу авторов, правообладателей, каждый член которого является инвалидом, либо участником Великой Отечественной войны, либо инвалидом Великой Отечественной войны;
15) физические лица, признаваемые малоимущими в соответствии с Жилищным кодексом Российской Федерации, - за совершение действий, предусмотренных подпунктом 22 пункта 1 статьи 333.33 настоящего Кодекса, за исключением государственной регистрации ограничений (обременений) прав на недвижимое имущество. (пп. 15 введен Федеральным законом от 31.12.2005 N 201-ФЗ, в ред. Федерального закона от 05.04.2010 N 41-ФЗ)
2. Основанием для предоставления льгот физическим лицам, перечисленным в подпунктах 11 и 12 пункта 1 настоящей статьи, является удостоверение установленного образца.
Льготы, предусмотренные подпунктом 14 пункта 1 настоящей статьи, предоставляются по ходатайству автора (авторов). Основанием для предоставления льготы являются копии соответствующих документов: удостоверения ветерана Великой Отечественной войны (участника войны), справки медико-социальной экспертизы, документа, выданного образовательным учреждением. Ходатайство о предоставлении указанных льгот подается вместо документа, подтверждающего уплату государственной пошлины, если льготой является освобождение от ее уплаты, или вместе с указанным документом. (в ред. Федерального закона от 27.12.2009 N 374-ФЗ)
Основанием для предоставления льготы, предусмотренной подпунктом 15 пункта 1 настоящей статьи, является документ, выданный в установленном порядке. (абзац введен Федеральным законом от 31.12.2005 N 201-ФЗ)
3. Государственная пошлина не уплачивается в следующих случаях:
1) за выдачу приглашения на въезд в Российскую Федерацию иностранного гражданина или лица без гражданства в целях его обучения в имеющем государственную аккредитацию образовательном учреждении; (в ред. Федерального закона от 16.11.2011 N 318-ФЗ)
2) утратил силу. - Федеральный закон от 28.12.2010 N 395-ФЗ;
2.1) за выдачу разрешения на работу иностранному гражданину, заключившему трудовой или гражданско-правовой договор на выполнение работ (оказание услуг) с лицом, участвующим в реализации проекта по осуществлению исследований, разработок и коммерциализации их результатов в соответствии с Федеральным законом "Об инновационном центре "Сколково", и прибывшему на территорию инновационного центра "Сколково"; (пп. 2.1 введен Федеральным законом от 28.09.2010 N 243-ФЗ)
2.2) за выдачу приглашения на въезд в Российскую Федерацию иностранному гражданину, заключившему трудовой или гражданско-правовой договор на выполнение работ (оказание услуг) с лицом, участвующим в реализации проекта по осуществлению исследований, разработок и коммерциализации их
результатов в соответствии с Федеральным законом "Об инновационном центре "Сколково"; (пп. 2.2 введен Федеральным законом от 28.09.2010 N 243-ФЗ)
2.3) за выдачу либо продление срока действия визы иностранному гражданину, заключившему трудовой или гражданско-правовой договор на выполнение работ (оказание услуг) с лицом, участвующим в реализации проекта по осуществлению исследований, разработок и коммерциализации их результатов в соответствии с Федеральным законом "Об инновационном центре "Сколково"; (пп. 2.3 введен Федеральным законом от 28.09.2010 N 243-ФЗ)
3) за вывоз культурных ценностей, истребованных из чужого незаконного владения и возвращаемых собственнику;
4) утратил силу. - Федеральный закон от 27.12.2009 N 374-ФЗ;
4.1) за государственную регистрацию права оперативного управления недвижимым имуществом, находящимся в государственной или муниципальной собственности; (пп. 4.1 введен Федеральным законом от 21.07.2005 N 106-ФЗ)
4.2) за государственную регистрацию ограничений (обременений) прав на земельные участки, используемые для северного оленеводства; (пп. 4.2 введен Федеральным законом от 22.12.2008 N 263-ФЗ)
4.3) за государственную регистрацию права постоянного (бессрочного) пользования земельными участками, находящимися в государственной или муниципальной собственности; (пп. 4.3 введен Федеральным законом от 27.12.2009 N 374-ФЗ)
4.4) за внесение изменений в Единый государственный реестр прав на недвижимое имущество и сделок с ним в случае изменения законодательства Российской Федерации; (пп. 4.4 введен Федеральным законом от 27.12.2009 N 374-ФЗ)
4.5) за внесение изменений в Единый государственный реестр прав на недвижимое имущество и сделок с ним при представлении организацией (органом) по учету объектов недвижимого имущества уточненных данных об объекте недвижимого имущества в порядке, установленном статьей 17 Федерального закона от 21 июля 1997 года N 122-ФЗ "О государственной регистрации прав на недвижимое имущество и сделок с ним"; (пп. 4.5 введен Федеральным законом от 27.12.2009 N 374-ФЗ)
5) за государственную регистрацию арестов, прекращения арестов недвижимого имущества; (в ред. Федерального закона от 27.12.2009 N 374-ФЗ)
6) за государственную регистрацию ипотеки, возникающей на основании закона, а также за погашение регистрационной записи об ипотеке; (в ред. Федерального закона от 22.12.2008 N 264-ФЗ)
7) за государственную регистрацию соглашения об изменении содержания закладной, включая внесение соответствующих изменений в записи Единого государственного реестра прав на недвижимое имущество и сделок с ним;
8) за государственную регистрацию возникшего до введения в действие Федерального закона от 21 июля 1997 года N 122-ФЗ "О государственной регистрации прав на недвижимое имущество и сделок с ним" права на объект недвижимого имущества при государственной регистрации перехода данного права или сделки об отчуждении объекта недвижимого имущества. В иных предусмотренных пунктом 2 статьи 6 указанного Федерального закона случаях за государственную регистрацию права на объект недвижимого имущества, возникшего до введения в действие указанного Федерального закона, государственная пошлина взимается в размере, равном половине установленной настоящей главой государственной пошлины за государственную регистрацию права на недвижимое имущество;
8.1) за государственную регистрацию прекращения прав в связи с ликвидацией объекта недвижимого имущества, отказом от права собственности на объект недвижимого имущества, переходом права к новому правообладателю, преобразованием (реконструкцией) объекта недвижимого имущества;
(пп. 8.1 введен Федеральным законом от 27.12.2009 N 374-ФЗ)
8.2) за государственную регистрацию прекращения ограничений (обременений) прав на недвижимое имущество; (пп. 8.2 введен Федеральным законом от 27.12.2009 N 374-ФЗ)
9) за выдачу паспорта гражданина Российской Федерации детям-сиротам и детям, оставшимся без попечения родителей; (пп. 9 введен Федеральным законом от 21.07.2005 N 106-ФЗ)
Положения подпункта 10 пункта 3 статьи 333.35 применяются до 1 января 2017 года (Федеральные законы от 01.12.2007 N 310-ФЗ, от 30.12.2008 N 311-ФЗ, от 30.07.2010 N 242-ФЗ).
10) за совершение юридически значимых действий, предусмотренных пунктом 2 части 1 статьи 5 Федерального закона "Об организации и о проведении XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, развитии города Сочи как горноклиматического курорта и внесении изменений в отдельные законодательные акты Российской Федерации"; (пп. 10 введен Федеральным законом от 01.12.2007 N 310-ФЗ, в ред. Федеральных законов от 30.12.2008 N 311-ФЗ, от 30.07.2010 N 242-ФЗ)
Положения подпункта 10.1 пункта 3 статьи 333.35 применяются до 1 января 2017 года (пункт 6 статьи 12 Федерального закона от 30.07.2010 N 242-ФЗ).
10.1) за выдачу разрешения на работу иностранному гражданину, заключившему трудовой или гражданско-правовой договор с российским организатором XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи в соответствии со статьей 3 Федерального закона от 1 декабря 2007 года N 310-ФЗ "Об организации и о проведении XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, развитии города Сочи как горноклиматического курорта и внесении изменений в отдельные законодательные акты Российской Федерации" и прибывшему на территорию Российской Федерации в период организации и (или) период проведения XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, установленные статьей 2 указанного Федерального закона; (пп. 10.1 введен Федеральным законом от 30.07.2010 N 242-ФЗ)
10.2) утратил силу. - Федеральный закон от 28.12.2010 N 395-ФЗ;
Положения подпункта 10.3 пункта 3 статьи 333.35 применяются до 1 января 2017 года (пункт 6 статьи 12 Федерального закона от 30.07.2010 N 242-ФЗ).
10.3) за выдачу приглашения на въезд в Российскую Федерацию в период организации и (или) период проведения XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, установленные статьей 2 Федерального закона от 1 декабря 2007 года N 310-ФЗ "Об организации и о проведении XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, развитии города Сочи как горноклиматического курорта и внесении изменений в отдельные законодательные акты Российской Федерации", иностранного гражданина, заключившего трудовой или гражданско-правовой договор с российским организатором XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи в соответствии со статьей 3 указанного Федерального закона; (пп. 10.3 введен Федеральным законом от 30.07.2010 N 242-ФЗ)
Положения подпункта 10.4 пункта 3 статьи 333.35 применяются до 1 января 2017 года (пункт 6 статьи 12 Федерального закона от 30.07.2010 N 242-ФЗ).
10.4) за выдачу визы либо продление срока ее действия иностранному гражданину, заключившему трудовой или гражданско-правовой договор с российским организатором XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи в соответствии со статьей 3 Федерального закона от 1 декабря 2007 года N 310-ФЗ "Об организации и о проведении XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, развитии города Сочи как горноклиматического
курорта и внесении изменений в отдельные законодательные акты Российской Федерации" и прибывающему на территорию Российской Федерации в период организации и (или) период проведения XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, установленные статьей 2 указанного Федерального закона; (пп. 10.4 введен Федеральным законом от 30.07.2010 N 242-ФЗ)
10.5) утратил силу. - Федеральный закон от 28.12.2010 N 395-ФЗ;
Положения подпункта 10.6 пункта 3 статьи 333.35 применяются до 1 января 2017 года (пункт 6 статьи 12 Федерального закона от 30.07.2010 N 242-ФЗ).
10.6) за выдачу приглашения на въезд в Российскую Федерацию в период организации и (или) период проведения XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, установленные статьей 2 Федерального закона от 1 декабря 2007 года N 310-ФЗ "Об организации и о проведении XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, развитии города Сочи как горноклиматического курорта и внесении изменений в отдельные законодательные акты Российской Федерации", иностранному гражданину, привлекаемому в качестве волонтера автономной некоммерческой организацией "Организационный комитет XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в г. Сочи" и заключившему соответствующий гражданско-правовой договор с этой организацией; (пп. 10.6 введен Федеральным законом от 30.07.2010 N 242-ФЗ)
Положения подпункта 10.7 пункта 3 статьи 333.35 применяются до 1 января 2017 года (пункт 6 статьи 12 Федерального закона от 30.07.2010 N 242-ФЗ).
10.7) за выдачу визы либо продление срока ее действия иностранному гражданину, привлекаемому в качестве волонтера автономной некоммерческой организацией "Организационный комитет XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в г. Сочи" и заключившему соответствующий гражданско-правовой договор с этой организацией, прибывшему на территорию Российской Федерации в период организации и (или) период проведения XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, установленные статьей 2 Федерального закона от 1 декабря 2007 года N 310-ФЗ "Об организации и о проведении XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, развитии города Сочи как горноклиматического курорта и внесении изменений в отдельные законодательные акты Российской Федерации"; (пп. 10.7 введен Федеральным законом от 30.07.2010 N 242-ФЗ)
10.8) утратил силу. - Федеральный закон от 28.12.2010 N 395-ФЗ;
Положения подпункта 10.9 пункта 3 статьи 333.35 применяются до 1 января 2017 года (пункт 6 статьи 12 Федерального закона от 30.07.2010 N 242-ФЗ).
10.9) за выдачу приглашения на въезд в Российскую Федерацию в период организации и (или) период проведения XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, установленные статьей 2 Федерального закона от 1 декабря 2007 года N 310-ФЗ "Об организации и о проведении XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, развитии города Сочи как горноклиматического курорта и внесении изменений в отдельные законодательные акты Российской Федерации", иностранному гражданину, принимающему участие в организации и (или) проведении XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи в качестве временного персонала в соответствии со статьей 10.1 указанного Федерального закона; (пп. 10.9 введен Федеральным законом от 30.07.2010 N 242-ФЗ)
Положения подпункта 10.10 пункта 3 статьи 333.35 применяются до 1 января 2017 года (пункт 6 статьи 12 Федерального закона от 30.07.2010 N 242-ФЗ).
10.10) за выдачу визы или продление срока ее действия иностранному гражданину, принимающему участие в организации и (или) проведении XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи в качестве временного персонала в соответствии со статьей 10.1 Федерального
закона от 1 декабря 2007 года N 310-ФЗ "Об организации и о проведении XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, развитии города Сочи как горноклиматического курорта и внесении изменений в отдельные законодательные акты Российской Федерации" и прибывшему на территорию Российской Федерации в период организации и (или) период проведения XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, установленные статьей 2 указанного Федерального закона; (пп. 10.10 введен Федеральным законом от 30.07.2010 N 242-ФЗ)
11) за государственную регистрацию права собственности Российской Федерации на автомобильные дороги, переданные в доверительное управление юридическому лицу, созданному в организационно-правовой форме государственной компании, и на земельные участки, предоставленные в аренду указанному юридическому лицу, государственную регистрацию договоров аренды земельных участков, предоставленных указанному юридическому лицу, а также за государственную регистрацию прекращения прав на такие автомобильные дороги и земельные участки; (пп. 11 введен Федеральным законом от 17.07.2009 N 145-ФЗ)
12) за проставление апостиля на истребуемых по запросам дипломатических представительств и консульских учреждений Российской Федерации документах о регистрации актов гражданского состояния и справках, выданных архивными органами по обращениям физических лиц, проживающих за пределами территории Российской Федерации; (пп. 12 введен Федеральным законом от 27.12.2009 N 374-ФЗ)
13) за государственную регистрацию лекарственных препаратов для медицинского применения, представленных на государственную регистрацию до дня вступления в силу Федерального закона от 12 апреля 2010 года N 61-ФЗ "Об обращении лекарственных средств"; (пп. 13 введен Федеральным законом от 27.11.2010 N 306-ФЗ)
14) за государственную регистрацию лекарственных препаратов для медицинского применения, представленных на экспертизу лекарственных средств до дня вступления в силу Федерального закона от 12 апреля 2010 года N 61-ФЗ "Об обращении лекарственных средств"; (пп. 14 введен Федеральным законом от 27.11.2010 N 306-ФЗ)
15) за подтверждение государственной регистрации лекарственных препаратов для медицинского применения, представленных для подтверждения государственной регистрации до дня вступления в силу Федерального закона от 12 апреля 2010 года N 61-ФЗ "Об обращении лекарственных средств"; (пп. 15 введен Федеральным законом от 27.11.2010 N 306-ФЗ)
16) за подтверждение государственной регистрации лекарственных препаратов для медицинского применения, представленных на экспертизу лекарственных средств до дня вступления в силу Федерального закона от 12 апреля 2010 года N 61-ФЗ "Об обращении лекарственных средств"; (пп. 16 введен Федеральным законом от 27.11.2010 N 306-ФЗ)
17) за принятие решения о внесении изменений в документы, содержащиеся в регистрационном досье на зарегистрированный лекарственный препарат для медицинского применения и представленные до дня вступления в силу Федерального закона от 12 апреля 2010 года N 61-ФЗ "Об обращении лекарственных средств"; (пп. 17 введен Федеральным законом от 27.11.2010 N 306-ФЗ)
18) за принятие решения о внесении изменений в документы, содержащиеся в регистрационном досье на зарегистрированный лекарственный препарат для медицинского применения и представленные на экспертизу лекарственных средств до дня вступления в силу Федерального закона от 12 апреля 2010 года N 61-ФЗ "Об обращении лекарственных средств"; (пп. 18 введен Федеральным законом от 27.11.2010 N 306-ФЗ)
19) за выдачу разрешений на проведение клинических исследований лекарственных препаратов для медицинского применения по заявлениям, поданным до дня вступления в силу Федерального закона от 12 апреля 2010 года N 61-ФЗ "Об обращении лекарственных средств", а также по заявлениям, поданным после дня вступления в силу Федерального закона от 12 апреля 2010 года N 61-ФЗ "Об обращении лекарственных средств", на основании экспертиз, проведенных до дня вступления в силу Федерального
закона от 12 апреля 2010 года N 61-ФЗ "Об обращении лекарственных средств". (пп. 19 введен Федеральным законом от 27.11.2010 N 306-ФЗ)
Нормативные положения, содержащиеся в статье 333.36 Налогового кодекса Российской Федерации во взаимосвязи с пунктом 2 статьи 333.20 данного Кодекса, не позволяющие судам общей юрисдикции и мировым судьям принимать по ходатайству физических лиц решения об освобождении от уплаты государственной пошлины, если иное уменьшение размера государственной пошлины, предоставление отсрочки (рассрочки) ее уплаты не обеспечивают беспрепятственный доступ к правосудию, в силу правовых позиций, выраженных Конституционным Судом Российской Федерации в Постановлениях от 3 мая 1995 года N 4-П, от 2 июля 1998 года N 20-П, от 4 апреля 1996 года N 9-П, от 12 марта 2001 года N 4-П, Определении от 12 мая 2005 года N 244-О, как не соответствующие статьям 19 (части 1 и 2) и 46 (части 1 и 2) Конституции Российской Федерации утрачивают силу и не могут применяться судами, другими органами и должностными лицами (Определение Конституционного Суда РФ от 13.06.2006 N 272-О).
Статья 333.36. Льготы при обращении в суды общей юрисдикции, а также к мировым судьям
1. От уплаты государственной пошлины по делам, рассматриваемым в судах общей юрисдикции, а также мировыми судьями, освобождаются:
1) истцы - по искам о взыскании заработной платы (денежного содержания) и иным требованиям, вытекающим из трудовых правоотношений, а также по искам о взыскании пособий;
2) истцы - по искам о взыскании алиментов;
3) истцы - по искам о возмещении вреда, причиненного увечьем или иным повреждением здоровья, а также смертью кормильца;
4) истцы - по искам о возмещении имущественного и (или) морального вреда, причиненного преступлением;
5) организации и физические лица - за выдачу им документов в связи с уголовными делами и делами о взыскании алиментов;
6) стороны - при подаче апелляционных, кассационных жалоб по искам о расторжении брака;
7) организации и физические лица - при подаче в суд:
заявлений об отсрочке (рассрочке) исполнения решений, об изменении способа или порядка исполнения решений, о повороте исполнения решения, восстановлении пропущенных сроков, пересмотре решения, определения или постановления суда по вновь открывшимся обстоятельствам, о пересмотре заочного решения судом, вынесшим это решение;
жалоб на действия (бездействие) судебного пристава-исполнителя, а также жалоб на постановления по делам об административных правонарушениях, вынесенных уполномоченными на то органами; (в ред. Федерального закона от 05.04.2010 N 41-ФЗ)
частных жалоб на определения суда, в том числе об обеспечении иска или о замене одного вида обеспечения другим, о прекращении или приостановлении дела, об отказе в сложении или уменьшении размера штрафа, наложенного судом;
8) физические лица - при подаче кассационных жалоб по уголовным делам, в которых оспаривается правильность взыскания имущественного вреда, причиненного преступлением;
9) прокуроры - по заявлениям в защиту прав, свобод и законных интересов граждан, неопределенного круга лиц или интересов Российской Федерации, субъектов Российской Федерации и муниципальных образований;
10) истцы - по искам о возмещении имущественного и (или) морального вреда, причиненного в результате уголовного преследования, в том числе по вопросам восстановления прав и свобод;
11) реабилитированные лица и лица, признанные пострадавшими от политических репрессий, - при обращении по вопросам, возникающим в связи с применением законодательства о реабилитации жертв политических репрессий, за исключением споров между этими лицами и их наследниками;
12) вынужденные переселенцы и беженцы - при подаче жалоб на отказ в регистрации ходатайства о признании их вынужденными переселенцами или беженцами;
13) уполномоченный федеральный орган исполнительной власти по контролю (надзору) в области защиты прав потребителей (его территориальные органы), а также иные федеральные органы исполнительной власти, осуществляющие функции по контролю и надзору в области защиты прав потребителей и безопасности товаров (работ, услуг) (их территориальные органы), органы местного самоуправления, общественные объединения потребителей (их ассоциации, союзы) - по искам, предъявляемым в интересах потребителя, группы потребителей, неопределенного круга потребителей;
14) физические лица - при подаче в суд заявлений об усыновлении и (или) удочерении ребенка;
15) истцы - при рассмотрении дел о защите прав и законных интересов ребенка;
16) Уполномоченный по правам человека в Российской Федерации - при подаче ходатайства о проверке вступившего в законную силу решения, приговора, определения или постановления суда либо постановления судьи;
17) истцы - по искам неимущественного характера, связанным с защитой прав и законных интересов инвалидов;
18) заявители - по делам о принудительной госпитализации гражданина в психиатрический стационар и (или) принудительном психиатрическом освидетельствовании;
19) государственные органы, органы местного самоуправления, выступающие по делам, рассматриваемым в судах общей юрисдикции, а также мировыми судьями, в качестве истцов или ответчиков; (пп. 19 в ред. Федерального закона от 27.12.2009 N 374-ФЗ)
Положения подпункта 20 пункта 1 статьи 333.36 применяются до 1 января 2013 года.
20) физические лица, отбывающие наказание в виде лишения свободы, - при подаче заявления о повторной выдаче копий решений, приговоров, судебных приказов, определений суда, постановлений президиума суда надзорной инстанции, копий других документов из дела, выдаваемых судом, а также при подаче заявления о выдаче дубликатов исполнительных документов. (пп. 20 введен Федеральным законом от 27.12.2009 N 374-ФЗ)
2. От уплаты государственной пошлины по делам, рассматриваемым в судах общей юрисдикции, а также мировыми судьями, с учетом положений пункта 3 настоящей статьи освобождаются:
1) общественные организации инвалидов, выступающие в качестве истцов и ответчиков;
2) истцы - инвалиды I и II группы;
3) ветераны Великой Отечественной войны, ветераны боевых действий, ветераны военной службы, обращающиеся за защитой своих прав, установленных законодательством о ветеранах;
4) истцы - по искам, связанным с нарушением прав потребителей;
5) истцы - пенсионеры, получающие пенсии, назначаемые в порядке, установленном пенсионным законодательством Российской Федерации, - по искам имущественного характера к Пенсионному фонду Российской Федерации, негосударственным пенсионным фондам либо к федеральным органам исполнительной власти, осуществляющим пенсионное обеспечение лиц, проходивших военную службу.
3. При подаче в суды общей юрисдикции, а также мировым судьям исковых заявлений имущественного характера и (или) исковых заявлений, содержащих одновременно требования
имущественного и неимущественного характера, плательщики, указанные в пункте 2 настоящей статьи, освобождаются от уплаты государственной пошлины в случае, если цена иска не превышает 1 000 000 рублей. В случае, если цена иска превышает 1 000 000 рублей, указанные плательщики уплачивают государственную пошлину в сумме, исчисленной в соответствии с подпунктом 1 пункта 1 статьи 333.19 настоящего Кодекса и уменьшенной на сумму государственной пошлины, подлежащей уплате при цене иска 1 000 000 рублей.
Статья 333.37. Льготы при обращении в арбитражные суды
1. От уплаты государственной пошлины по делам, рассматриваемым в арбитражных судах, освобождаются:
1) прокуроры и иные органы, обращающиеся в арбитражные суды в случаях, предусмотренных законом, в защиту государственных и (или) общественных интересов; (в ред. Федерального закона от 25.12.2008 N 281-ФЗ)
1.1) государственные органы, органы местного самоуправления, выступающие по делам, рассматриваемым в арбитражных судах, в качестве истцов или ответчиков; (пп. 1.1 введен Федеральным законом от 25.12.2008 N 281-ФЗ)
2) истцы по искам, связанным с нарушением прав и законных интересов ребенка.
2. От уплаты государственной пошлины по делам, рассматриваемым в арбитражных судах, с учетом положений пункта 3 настоящей статьи освобождаются:
1) общественные организации инвалидов, выступающие в качестве истцов и ответчиков;
2) истцы - инвалиды I и II группы.
3. При подаче в арбитражные суды исковых заявлений имущественного характера и (или) исковых заявлений, содержащих одновременно требования имущественного и неимущественного характера, плательщики, указанные в пункте 2 настоящей статьи, освобождаются от уплаты государственной пошлины в случае, если цена иска не превышает 1 000 000 рублей. В случае, если цена иска превышает 1 000 000 рублей, указанные плательщики уплачивают государственную пошлину в сумме, исчисленной в соответствии с подпунктом 1 пункта 1 статьи 333.21 настоящего Кодекса и уменьшенной на сумму государственной пошлины, подлежащей уплате при цене иска 1 000 000 рублей.
Статья 333.38. Льготы при обращении за совершением нотариальных действий
От уплаты государственной пошлины за совершение нотариальных действий освобождаются:
1) органы государственной власти, органы местного самоуправления, обращающиеся за совершением нотариальных действий в случаях, предусмотренных законом;
2) инвалиды I и II группы - на 50 процентов по всем видам нотариальных действий;
3) физические лица - за удостоверение завещаний имущества в пользу Российской Федерации, субъектов Российской Федерации и (или) муниципальных образований;
4) общественные организации инвалидов - по всем видам нотариальных действий;
5) физические лица - за выдачу свидетельств о праве на наследство при наследовании:
жилого дома, а также земельного участка, на котором расположен жилой дом, квартиры, комнаты или долей в указанном недвижимом имуществе, если эти лица проживали совместно с наследодателем на день смерти наследодателя и продолжают проживать в этом доме (этой квартире, комнате) после его смерти; (в ред. Федерального закона от 31.12.2005 N 201-ФЗ)
имущества лиц, погибших в связи с выполнением ими государственных или общественных обязанностей либо с выполнением долга гражданина Российской Федерации по спасению человеческой
жизни, охране государственной собственности и правопорядка, а также имущества лиц, подвергшихся политическим репрессиям. К числу погибших относятся также лица, умершие до истечения одного года вследствие ранения (контузии), заболеваний, полученных в связи с вышеназванными обстоятельствами;
вкладов в банках, денежных средств на банковских счетах физических лиц, страховых сумм по договорам личного и имущественного страхования, сумм оплаты труда, авторских прав и сумм авторского вознаграждения, предусмотренных законодательством Российской Федерации об интеллектуальной собственности, пенсий.
Наследники, не достигшие совершеннолетия ко дню открытия наследства, а также лица, страдающие психическими расстройствами, над которыми в порядке, определенном законодательством, установлена опека, освобождаются от уплаты государственной пошлины при получении свидетельства о праве на наследство во всех случаях независимо от вида наследственного имущества;
6) наследники работников, которые были застрахованы за счет организаций на случай смерти и погибли в результате несчастного случая по месту работы (службы), - за выдачу свидетельств о праве на наследство, подтверждающих право наследования страховых сумм;
7) финансовые и налоговые органы - за выдачу им свидетельств о праве на наследство Российской Федерации, субъектов Российской Федерации или муниципальных образований;
8) школы-интернаты - за совершение исполнительных надписей о взыскании с родителей задолженности по уплате сумм на содержание их детей в таких школах;
9) специальные учебно-воспитательные учреждения для детей с девиантным (общественно опасным) поведением федерального органа исполнительной власти, уполномоченного в области образования, - за совершение исполнительных надписей о взыскании с родителей задолженности по уплате сумм на содержание их детей в таких учреждениях;
10) воинские части, организации Вооруженных Сил Российской Федерации, других войск - за совершение исполнительных надписей о взыскании задолженности в возмещение ущерба;
11) лица, получившие ранения при защите СССР, Российской Федерации и исполнении служебных обязанностей в Вооруженных Силах СССР и Вооруженных Силах Российской Федерации, - за свидетельствование верности копий документов, необходимых для предоставления льгот;
12) физические лица, признанные в установленном порядке нуждающимися в улучшении жилищных условий, - за удостоверение сделок по приобретению жилого помещения, полностью или частично оплаченного за счет выплат, предоставленных из средств федерального бюджета, бюджетов субъектов Российской Федерации и местных бюджетов; (п. 12 в ред. Федерального закона от 29.11.2007 N 284-ФЗ)
13) наследники сотрудников органов внутренних дел, военнослужащих внутренних войск федерального органа исполнительной власти, уполномоченного в области внутренних дел, и военнослужащих Вооруженных Сил Российской Федерации, застрахованных в порядке обязательного государственного личного страхования, погибших в связи с осуществлением служебной деятельности либо умерших до истечения одного года со дня увольнения со службы вследствие ранения (контузии), заболевания, полученных в период прохождения службы, - за выдачу свидетельств о праве на наследство, подтверждающих право наследования страховых сумм по обязательному государственному личному страхованию;
14) физические лица - за удостоверение доверенности на получение пенсий и пособий. (п. 14 введен Федеральным законом от 31.12.2005 N 201-ФЗ)
Статья 333.39. Льготы при государственной регистрации актов гражданского состояния
От уплаты государственной пошлины за государственную регистрацию актов гражданского состояния и другие юридически значимые действия, совершаемые органами записи актов гражданского состояния и иными уполномоченными органами, освобождаются: (в ред. Федерального закона от 27.12.2009 N 374-ФЗ)
1) физические лица:
за выдачу свидетельств при исправлении и (или) изменении записей актов о рождении в связи с усыновлением (удочерением), установлением отцовства; (в ред. Федерального закона от 27.12.2009 N 374-ФЗ)
за внесение исправлений и (или) изменений в записи актов гражданского состояния и выдачу свидетельств в связи с ошибками, допущенными при государственной регистрации актов гражданского состояния по вине работников, производящих государственную регистрацию актов гражданского состояния;
за выдачу справок о регистрации актов гражданского состояния для представления в уполномоченные органы по вопросам назначения либо перерасчета пенсий и (или) пособий;
за выдачу свидетельств о смерти при исправлении и изменении записей актов о смерти необоснованно репрессированных и впоследствии реабилитированных лиц на основании закона о реабилитации жертв политических репрессий, а также за выдачу повторных свидетельств о смерти лиц указанной категории;
за выдачу извещений об отсутствии записей актов гражданского состояния для восстановления утраченных записей актов гражданского состояния в установленном порядке;
за государственную регистрацию рождения, смерти, включая выдачу свидетельств; (абзац введен Федеральным законом от 31.12.2005 N 201-ФЗ)
абзац утратил силу. - Федеральный закон от 27.12.2009 N 374-ФЗ;
2) органы управления образованием, опеки и попечительства и комиссии по делам несовершеннолетних и защите их прав:
за выдачу повторных свидетельств о рождении детей, оставшихся без попечения родителей, повторных свидетельств (справок) о смерти их родителей, о перемене имени, заключении и расторжении брака умершими родителями, а также за истребование указанных документов с территории иностранных государств;
за внесение исправлений и (или) изменений в записи актов гражданского состояния, составленные в отношении детей-сирот и детей, оставшихся без попечения родителей, а также в отношении их умерших родителей, включая выдачу свидетельств. (п. 2 в ред. Федерального закона от 27.12.2009 N 374-ФЗ)
Суммы налогов, сборов, пеней, штрафов, излишне уплаченные (взысканные) до 1 января 2007 года и подлежащие возврату в соответствии со статьей 333.40 (в редакции Федерального закона от 27.07.2006 N 137-ФЗ), возвращаются налогоплательщику (налоговому агенту, плательщику сбора) в порядке, действовавшем до указанной даты . С 1 января 2007 года и до 1 января 2008 года суммы излишне уплаченных (взысканных) налогов, сборов, пеней и штрафов подлежат возврату (зачету) за счет сумм поступлений, подлежащих перечислению в соответствующий бюджет бюджетной системы Российской Федерации в соответствии с бюджетным законодательством Российской Федерации.
В случае, если уплата (взыскание) налога, сбора, пеней и (или) штрафов производилась до 1 января 2007 года в иностранной валюте, зачет (возврат) налогоплательщику (налоговому агенту, плательщику сбора) сумм излишне уплаченных (взысканных) налогов, сборов, пеней и (или) штрафов, а также начисление процентов за нарушение установленного срока возврата указанных сумм осуществляются после 31 декабря 2006 года в валюте Российской Федерации, пересчитанной по курсу Центрального банка Российской Федерации на день, когда произошла излишняя уплата (взыскание).
Статья 333.40. Основания и порядок возврата или зачета государственной пошлины
1. Уплаченная государственная пошлина подлежит возврату частично или полностью в случае:
1) уплаты государственной пошлины в большем размере, чем это предусмотрено настоящей главой;
2) возвращения заявления, жалобы или иного обращения или отказа в их принятии судами либо отказа в совершении нотариальных действий уполномоченными на то органами и (или) должностными лицами. Если государственная пошлина не возвращена, ее сумма засчитывается в счет уплаты государственной пошлины при повторном предъявлении иска, если не истек трехгодичный срок со дня вынесения предыдущего решения и к повторному иску приложен первоначальный документ об уплате государственной пошлины;
3) прекращения производства по делу или оставления заявления без рассмотрения судом общей юрисдикции или арбитражным судом.
При заключении мирового соглашения до принятия решения арбитражным судом возврату истцу подлежит 50 процентов суммы уплаченной им государственной пошлины. Данное положение не применяется в случае, если мировое соглашение заключено в процессе исполнения судебного акта арбитражного суда.
Не подлежит возврату уплаченная государственная пошлина при добровольном удовлетворении ответчиком требований истца после обращения последнего в арбитражный суд и вынесения определения о принятии искового заявления к производству, а также при утверждении мирового соглашения судом общей юрисдикции;
4) отказа лиц, уплативших государственную пошлину, от совершения юридически значимого действия до обращения в уполномоченный орган (к должностному лицу), совершающий (совершающему) данное юридически значимое действие;
5) отказа в выдаче паспорта гражданина Российской Федерации для выезда из Российской Федерации и въезда в Российскую Федерацию, удостоверяющего в случаях, предусмотренных законодательством, личность гражданина Российской Федерации за пределами территории Российской Федерации и на территории Российской Федерации, проездного документа беженца;
6) направления заявителю уведомления о принятии его заявления об отзыве заявки на государственную регистрацию программы для ЭВМ, базы данных и топологии интегральной микросхемы до даты регистрации (в отношении государственной пошлины, предусмотренной пунктом 1 статьи 330.30 настоящего Кодекса). (пп. 6 введен Федеральным законом от 27.12.2009 N 374-ФЗ)
2. Не подлежит возврату государственная пошлина, уплаченная за государственную регистрацию заключения брака, расторжения брака, перемены имени, внесение исправлений и (или) изменений в записи актов гражданского состояния, в случае, если впоследствии не была произведена государственная регистрация соответствующего акта гражданского состояния или не были внесены исправления и изменения в записи актов гражданского состояния. (в ред. Федерального закона от 27.12.2009 N 374-ФЗ)
3. Заявление о возврате излишне уплаченной (взысканной) суммы государственной пошлины подается плательщиком государственной пошлины в орган (должностному лицу), уполномоченный совершать юридически значимые действия, за которые уплачена (взыскана) государственная пошлина.
К заявлению о возврате излишне уплаченной (взысканной) суммы государственной пошлины прилагаются подлинные платежные документы в случае, если государственная пошлина подлежит возврату в полном размере, а в случае, если она подлежит возврату частично, - копии указанных платежных документов.
Решение о возврате плательщику излишне уплаченной (взысканной) суммы государственной пошлины принимает орган (должностное лицо), осуществляющий действия, за которые уплачена (взыскана) государственная пошлина.
Возврат излишне уплаченной (взысканной) суммы государственной пошлины осуществляется органом Федерального казначейства.
Заявление о возврате излишне уплаченной (взысканной) суммы государственной пошлины по делам,
рассматриваемым в судах, а также мировыми судьями, подается плательщиком государственной пошлины в налоговый орган по месту нахождения суда, в котором рассматривалось дело.
К заявлению о возврате излишне уплаченной (взысканной) суммы государственной пошлины по делам, рассматриваемым в судах общей юрисдикции, арбитражных судах, Конституционным Судом Российской Федерации и конституционными (уставными) судами субъектов Российской Федерации, мировыми судьями, прилагаются решения, определения и справки судов об обстоятельствах, являющихся основанием для полного или частичного возврата излишне уплаченной (взысканной) суммы государственной пошлины, а также подлинные платежные документы в случае, если государственная пошлина подлежит возврату в полном размере, а в случае, если она подлежит возврату частично, - копии указанных платежных документов.
Заявление о возврате излишне уплаченной (взысканной) суммы государственной пошлины может быть подано в течение трех лет со дня уплаты указанной суммы.
Возврат излишне уплаченной (взысканной) суммы государственной пошлины производится в течение одного месяца со дня подачи указанного заявления о возврате. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ) (п. 3 в ред. Федерального закона от 31.12.2005 N 201-ФЗ)
4. Не подлежит возврату государственная пошлина, уплаченная за государственную регистрацию прав, ограничений (обременений) прав на недвижимое имущество, сделок с ним, в случае отказа в государственной регистрации.
При прекращении государственной регистрации права, ограничения (обременения) права на недвижимое имущество, сделки с ним на основании соответствующих заявлений сторон договора возвращается половина уплаченной государственной пошлины.
5. Утратил силу с 1 января 2007 года. - Федеральный закон от 27.07.2006 N 137-ФЗ.
6. Плательщик государственной пошлины имеет право на зачет излишне уплаченной (взысканной) суммы государственной пошлины в счет суммы государственной пошлины, подлежащей уплате за совершение аналогичного действия.
Указанный зачет производится по заявлению плательщика, предъявленному в уполномоченный орган (должностному лицу), в который (к которому) он обращался за совершением юридически значимого действия. Заявление о зачете суммы излишне уплаченной (взысканной) государственной пошлины может быть подано в течение трех лет со дня принятия соответствующего решения суда о возврате государственной пошлины из бюджета или со дня уплаты этой суммы в бюджет. К заявлению о зачете суммы излишне уплаченной (взысканной) государственной пошлины прилагаются: решения, определения и справки судов, органов и (или) должностных лиц, осуществляющих действия, за которые уплачивается государственная пошлина, об обстоятельствах, являющихся основанием для полного возврата государственной пошлины, а также платежные поручения или квитанции с подлинной отметкой банка, подтверждающие уплату государственной пошлины.
7. Возврат или зачет излишне уплаченных (взысканных) сумм государственной пошлины производится в порядке, установленном главой 12 настоящего Кодекса.
Статья 333.41. Особенности предоставления отсрочки или рассрочки уплаты государственной пошлины
1. Отсрочка или рассрочка уплаты государственной пошлины предоставляется по ходатайству заинтересованного лица в пределах срока, установленного пунктом 1 статьи 64 настоящего Кодекса. (в ред. Федерального закона от 31.12.2005 N 201-ФЗ)
2. На сумму государственной пошлины, в отношении которой предоставлена отсрочка или рассрочка, проценты не начисляются в течение всего срока, на который предоставлена отсрочка или рассрочка.
Статья 333.42. Обеспечение соблюдения положений настоящей главы
Налоговые органы осуществляют проверку правильности исчисления и уплаты государственной
пошлины в государственных нотариальных конторах, органах записи актов гражданского состояния и других органах, организациях, осуществляющих в отношении плательщиков действия, за осуществление которых в соответствии с настоящей главой взимается государственная пошлина.
Органы и должностные лица, указанные в пункте 1 статьи 333.16 настоящего Кодекса, представляют в налоговые органы информацию о совершенных юридически значимых действиях в порядке, установленном Министерством финансов Российской Федерации. (часть вторая введена Федеральным законом от 29.12.2004 N 203-ФЗ)
Глава 26. НАЛОГ НА ДОБЫЧУ ПОЛЕЗНЫХ ИСКОПАЕМЫХ
(введена Федеральным законом от 08.08.2001 N 126-ФЗ)
Письмом МНС России от 22.03.2002 N АС-6-21/337 направлены Методические указания по осуществлению налогового контроля за налогоплательщиками налога на добычу полезных ископаемых.
Статья 334. Налогоплательщики
Налогоплательщиками налога на добычу полезных ископаемых (далее в настоящей главе - налогоплательщики) признаются организации и индивидуальные предприниматели, признаваемые пользователями недр в соответствии с законодательством Российской Федерации.
Статья 335. Постановка на учет в качестве налогоплательщика налога на добычу полезных ископаемых (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
1. Налогоплательщики подлежат постановке на учет в качестве налогоплательщика налога на добычу полезных ископаемых (далее в настоящей главе - налог) по месту нахождения участка недр, предоставленного налогоплательщику в пользование в соответствии с законодательством Российской Федерации, если иное не предусмотрено пунктом 2 настоящей статьи в течение 30 календарных дней с момента государственной регистрации лицензии (разрешения) на пользование участком недр. При этом для целей настоящей главы местом нахождения участка недр, предоставленного налогоплательщику в пользование, признается территория субъекта (субъектов) Российской Федерации, на которой (которых) расположен участок недр. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 27.07.2006 N 137-ФЗ)
2. Налогоплательщики, осуществляющие добычу полезных ископаемых на континентальном шельфе Российской Федерации, в исключительной экономической зоне Российской Федерации, а также за пределами территории Российской Федерации, если эта добыча осуществляется на территориях, находящихся под юрисдикцией Российской Федерации (либо арендуемых у иностранных государств или используемых на основании международного договора) на участке недр, предоставленном налогоплательщику в пользование, подлежат постановке на учет в качестве налогоплательщика налога по месту нахождения организации либо по месту жительства физического лица. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
3. Особенности постановки на учет налогоплательщиков в качестве налогоплательщиков налога определяются Министерством финансов Российской Федерации. (п. 3 введен Федеральным законом от 29.05.2002 N 57-ФЗ, в ред. Федерального закона от 29.06.2004 N 58-ФЗ)
Статья 336. Объект налогообложения
1. Объектом налогообложения налогом на добычу полезных ископаемых (далее в настоящей главе - налог), если иное не предусмотрено пунктом 2 настоящей статьи, признаются: (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
1) полезные ископаемые, добытые из недр на территории Российской Федерации на участке недр, предоставленном налогоплательщику в пользование в соответствии с законодательством Российской
Федерации;
2) полезные ископаемые, извлеченные из отходов (потерь) добывающего производства, если такое извлечение подлежит отдельному лицензированию в соответствии с законодательством Российской Федерации о недрах;
3) полезные ископаемые, добытые из недр за пределами территории Российской Федерации, если эта добыча осуществляется на территориях, находящихся под юрисдикцией Российской Федерации (а также арендуемых у иностранных государств или используемых на основании международного договора) на участке недр, предоставленном налогоплательщику в пользование.
2. В целях настоящей главы не признаются объектом налогообложения:
1) общераспространенные полезные ископаемые и подземные воды, не числящиеся на государственном балансе запасов полезных ископаемых, добытые индивидуальным предпринимателем и используемые им непосредственно для личного потребления; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
2) добытые (собранные) минералогические, палеонтологические и другие геологические коллекционные материалы;
3) полезные ископаемые, добытые из недр при образовании, использовании, реконструкции и ремонте особо охраняемых геологических объектов, имеющих научное, культурное, эстетическое, санитарно-оздоровительное или иное общественное значение. Порядок признания геологических объектов особо охраняемыми геологическими объектами, имеющими научное, культурное, эстетическое, санитарно-оздоровительное или иное общественное значение, устанавливается Правительством Российской Федерации;
4) полезные ископаемые, извлеченные из собственных отвалов или отходов (потерь) горнодобывающего и связанных с ним перерабатывающих производств, если при их добыче из недр они подлежали налогообложению в общеустановленном порядке; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
5) дренажные подземные воды, не учитываемые на государственном балансе запасов полезных ископаемых, извлекаемых при разработке месторождений полезных ископаемых или при строительстве и эксплуатации подземных сооружений. (пп. 5 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
Статья 337. Добытое полезное ископаемое
1. В целях настоящей главы указанные в пункте 1 статьи 336 настоящего Кодекса полезные ископаемые именуются добытым полезным ископаемым. При этом полезным ископаемым признается продукция горнодобывающей промышленности и разработки карьеров (если иное не предусмотрено пунктом 3 настоящей статьи), содержащаяся в фактически добытом (извлеченном) из недр (отходов, потерь) минеральном сырье (породе, жидкости и иной смеси), первая по своему качеству соответствующая национальному стандарту, региональному стандарту, международному стандарту, а в случае отсутствия указанных стандартов для отдельного добытого полезного ископаемого - стандарту организации. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 21.07.2005 N 107-ФЗ, от 19.07.2011 N 248-ФЗ)
Не может быть признана полезным ископаемым продукция, полученная при дальнейшей переработке (обогащении, технологическом переделе) полезного ископаемого, являющаяся продукцией обрабатывающей промышленности. (абзац введен Федеральным законом от 29.05.2002 N 57-ФЗ)
2. Видами добытого полезного ископаемого являются:
1) горючие сланцы; (пп. 1 в ред. Федерального закона от 28.12.2010 N 425-ФЗ)
1.1) уголь (в соответствии с классификацией, установленной Правительством Российской
Федерации):
антрацит;
уголь коксующийся;
уголь бурый;
уголь, за исключением антрацита, угля коксующегося и угля бурого; (пп. 1.1 введен Федеральным законом от 28.12.2010 N 425-ФЗ)
2) торф;
3) углеводородное сырье:
нефть обезвоженная, обессоленная и стабилизированная;
газовый конденсат из всех видов месторождений углеводородного сырья, прошедший технологию промысловой подготовки в соответствии с техническим проектом разработки месторождения до направления его на переработку. Для целей настоящей статьи переработкой газового конденсата является отделение гелия, сернистых и других компонентов и примесей при их наличии, получение стабильного конденсата, широкой фракции легких углеводородов и продуктов их переработки; (в ред. Федерального закона от 21.07.2005 N 107-ФЗ)
газ горючий природный (растворенный газ или смесь растворенного газа и газа из газовой шапки) из всех видов месторождений углеводородного сырья, добываемый через нефтяные скважины (далее - попутный газ);
газ горючий природный из всех видов месторождений углеводородного сырья, за исключением попутного газа; (пп. 3 в ред. Федерального закона от 07.07.2003 N 117-ФЗ)
4) товарные руды: (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
черных металлов (железо, марганец, хроо( � (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
цветных металлов (алюминий, медь, никель, кобальт, свинец, цинк, олово, вольфрам, молибден, сурьма, ртуть, магний, другие цветные металлы, не предусмотренные в других группировках); (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
редких металлов, образующих собственные месторождения (титан, цирконий, ниобий, редкие земли, стронций, литий, бериллий, ванадий, германий, цезий, скандий, селен, цирконий, тантал, висмут, рений, рубидий);
абзац исключен. - Федеральный закон от 29.05.2002 N 57-ФЗ;
многокомпонентные комплексные руды;
5) полезные компоненты многокомпонентной комплексной руды, извлекаемые из нее, при их направлении внутри организации на дальнейшую переработку (обогащение, технологический передел); (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
6) горно-химическое неметаллическое сырье (апатит-нефелиновые и фосфоритовые руды, калийные, магниевые и каменные соли, борные руды, сульфат натрия, сера природная и сера в газовых, серно-колчеданных и комплексных рудных месторождениях, бариты, асбест, йод, бром, плавиковый шпат, краски земляные (минеральные пигменты), карбонатные породы и другие виды неметаллических полезных ископаемых для химической промышленности и производства минеральных удобрений); (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
7) горнорудное неметаллическое сырье (абразивные породы, жильный кварц (за исключением особо чистого кварцевого и пьезооптического сырья), кварциты, карбонатные породы для металлургии, кварц-полешпатовое и кремнистое сырье, стекольные пески, графит природный, тальк (стеатит), магнезит, талько-магнезит, пирофиллит, слюда-московит, слюда-флогопит, вермикулит, глины огнеупорные для производства буровых растворов и сорбенты, другие полезные ископаемые, не включенные в другие группы); (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
8) битуминозные породы (за исключением указанных в подпункте 3 настоящего пункта); (пп. 8 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
9) сырье редких металлов (рассеянных элементов) (в частности, индий, кадмий, теллур, таллий, галлий), а также другие извлекаемые полезные компоненты, являющиеся попутными компонентами в рудах других полезных ископаемых;
10) неметаллическое сырье, используемое в основном в строительной индустрии (гипс, ангидрит, мел природный, доломит, флюс известняковый, известняк и известковый камень для изготовления извести и цемента, песок природный строительный, галька, гравий, песчано-гравийные смеси, камень строительный, облицовочные камни, мергели, глины, другие неметаллические ископаемые, используемые в строительной индустрии);
11) кондиционный продукт пьезооптического сырья, особо чистого кварцевого сырья и камнесамоцветного сырья (топаз, нефрит, жадеит, родонит, лазурит, аметист, бирюза, агаты, яшма и другие);
12) природные алмазы, другие драгоценные камни из коренных, россыпных и техногенных месторождений, включая необработанные, отсортированные и классифицированные камни (природные алмазы, изумруд, рубин, сапфир, александрит, янтарю( �
13) концентраты и другие полупродукты, содержащие драгоценные металлы (золото, серебро, платина, палладий, иридий, родий, рутений, осмий), получаемые при добыче драгоценных металлов, то есть извлечение драгоценных металлов из коренных (рудных), россыпных и техногенных месторождений;
14) соль природная и чистый хлористый натрий;
15) подземные воды, содержащие полезные ископаемые (промышленные воды) и (или) природные лечебные ресурсы (минеральные воды), а также термальные воды; (пп. 15 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
16) сырье радиоактивных металлов (в частности, уран и торий). (пп. 16 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
3. Абзац исключен. - Федеральный закон от 29.05.2002 N 57-ФЗ.
3. Полезным ископаемым также признается продукция, являющаяся результатом разработки месторождения, получаемая из минерального сырья с применением перерабатывающих технологий, являющихся специальными видами добычных работ (в частности, подземная газификация и выщелачивание, дражная и гидравлическая разработка россыпных месторождений, скважинная гидродобыча), а также перерабатывающих технологий, отнесенных в соответствии с лицензией на пользование недрами к специальным видам добычных работ (в частности добыча полезных ископаемых из пород вскрыши или хвостов обогащения, сбор нефти с нефтеразливов при помощи специальных установок). (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Статья 338. Налоговая база
1. Налоговая база определяется налогоплательщиком самостоятельно в отношении каждого добытого полезного ископаемого (в том числе полезных компонентов, извлекаемых из недр попутно при добыче основного полезного ископаемого). (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Федеральным законом от 29.11.2012 N 204-ФЗ пункт 2 статьи 338 изложен в новой редакции, действие которого распространяется на правоотношения, возникшие с 1 января 2012 года. См. текст пункта 2 в редакции указанного Закона.
2. Налоговая база определяется как стоимость добытых полезных ископаемых, за исключением угля, нефти обезвоженной, обессоленной и стабилизированной, попутного газа и газа горючего природного из всех видов месторождений углеводородного сырья. Стоимость добытых полезных ископаемых определяется в соответствии со статьей 340 настоящего Кодекса. (в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 07.07.2003 N 117-ФЗ, от 27.07.2006 N 151-ФЗ, от 28.12.2010 N 425-ФЗ)
Налоговая база при добыче угля, нефти обезвоженной, обессоленной и стабилизированной, попутного газа и газа горючего природного из всех видов месторождений углеводородного сырья определяется как количество добытых полезных ископаемых в натуральном выражении. (абзац введен Федеральным законом от 07.07.2003 N 117-ФЗ, в ред. Федеральных законов от 27.07.2006 N 151-ФЗ, от 28.12.2010 N 425-ФЗ)
3. Количество добытых полезных ископаемых определяется в соответствии со статьей 339 настоящего Кодекса.
4. Налоговая база определяется отдельно по каждому добытому полезному ископаемому, определяемому в соответствии со статьей 337 настоящего Кодекса. (п. 4 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
5. В отношении добытых полезных ископаемых, для которых установлены различные налоговые ставки либо налоговая ставка рассчитывается с учетом коэффициента, налоговая база определяется применительно к каждой налоговой ставке. (п. 5 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
Статья 339. Порядок определения количества добытого полезного ископаемого (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
1. Количество добытого полезного ископаемого определяется налогоплательщиком самостоятельно. В зависимости от добытого полезного ископаемого его количество определяется в единицах массы или объема. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Количество добытой нефти обезвоженной, обессоленной и стабилизированной определяется в единицах массы нетто. (абзац введен Федеральным законом от 22.07.2008 N 158-ФЗ)
В целях настоящей главы массой нетто признается количество нефти за вычетом отделенной воды, попутного нефтяного газа и примесей, а также за вычетом содержащихся в нефти во взвешенном состоянии воды, хлористых солей и механических примесей, определенных лабораторными анализами. (абзац введен Федеральным законом от 22.07.2008 N 158-ФЗ)
2. Количество добытого полезного ископаемого определяется прямым (посредством применения измерительных средств и устройств) или косвенным (расчетно, по данным о содержании добытого полезного ископаемого в извлекаемом из недр (отходов, потерь) минеральном сырье) методом, если иное не предусмотрено настоящей статьей. В случае, если определение количества добытых полезных ископаемых прямым методом невозможно, применяется косвенный метод. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Применяемый налогоплательщиком метод определения количества добытого полезного ископаемого подлежит утверждению в учетной политике налогоплательщика для целей налогообложения и применяется налогоплательщиком в течение всей деятельности по добыче полезного ископаемого. Метод определения количества добытого полезного ископаемого, утвержденный налогоплательщиком, подлежит изменению только в случае внесения изменений в технический проект разработки месторождения полезных ископаемых в связи с изменением применяемой технологии добычи полезных ископаемых.
(в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
3. При этом, если налогоплательщик применяет прямой метод определения количества добытого полезного ископаемого, количество добытого полезного ископаемого определяется с учетом фактических потерь полезного ископаемого. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Фактическими потерями полезного ископаемого признается разница между расчетным количеством полезного ископаемого, на которое уменьшаются запасы полезного ископаемого, и количеством фактически добытого полезного ископаемого, определяемым по завершении полного технологического цикла по добыче полезного ископаемого. Фактические потери полезного ископаемого учитываются при определении количества добытого полезного ископаемого в том налоговом периоде, в котором проводилось их измерение, в размере, определенном по итогам произведенных измерений. (абзац введен Федеральным законом от 29.05.2002 N 57-ФЗ)
4. При извлечении драгоценных металлов из коренных (рудных), россыпных и техногенных месторождений количество добытого полезного ископаемого определяется по данным обязательного учета при добыче, осуществляемого в соответствии с законодательством Российской Федерации о драгоценных металлах и драгоценных камнях.
Не подлежащие переработке самородки драгоценных металлов учитываются отдельно и в расчет количества добытого полезного ископаемого, установленного абзацем первым настоящего пункта, не включаются. При этом налоговая база по ним определяется отдельно.
5. При извлечении драгоценных камней из коренных, россыпных и техногенных месторождений количество добытого полезного ископаемого определяется после первичной сортировки, первичной классификации и первичной оценки необработанных камней. При этом уникальные драгоценные камни учитываются отдельно и налоговая база по ним определяется отдельно.
6. Количество добытого полезного ископаемого, определяемого в соответствии со статьей 337 настоящего Кодекса как полезные компоненты, содержащиеся в добытой многокомпонентной комплексной руде, определяется как количество компонента руды в химически чистом виде. (п. 6 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
7. При определении количества добытого в налоговом периоде полезного ископаемого учитывается, если иное не предусмотрено пунктом 8 настоящей статьи, полезное ископаемое, в отношении которого в налоговом периоде завершен комплекс технологических операций (процессов) по добыче (извлечению) полезного ископаемого из недр (отходов, потерь).
При этом при разработке месторождения полезного ископаемого в соответствии с лицензией (разрешением) на добычу полезного ископаемого учитывается весь комплекс технологических операций (процессов), предусмотренных техническим проектом разработки месторождения полезного ископаемого. (п. 7 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
8. При реализации и (или) использовании минерального сырья до завершения комплекса технологических операций (процессов), предусмотренных техническим проектом разработки месторождения полезных ископаемых, количество добытого в налоговом периоде полезного ископаемого определяется как количество полезного ископаемого, содержащегося в указанном минеральном сырье, реализованном и (или) использованном на собственные нужды в данном налоговом периоде. (п. 8 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
Статья 340. Порядок оценки стоимости добытых полезных ископаемых при определении налоговой базы
1. Оценка стоимости добытых полезных ископаемых определяется налогоплательщиком самостоятельно одним из следующих способов:
1) исходя из сложившихся у налогоплательщика за соответствующий налоговый период цен реализации без учета субсидий; (в ред. Федерального закона от 29.11.2007 N 284-ФЗ)
2) исходя из сложившихся у налогоплательщика за соответствующий налоговый период цен реализации добытого полезного ископаемого;
3) исходя из расчетной стоимости добытых полезных ископаемых.
2. Если налогоплательщик применяет способ оценки, указанный в подпункте 1 пункта 1 настоящей статьи, то оценка стоимости единицы добытого полезного ископаемого производится исходя из выручки, определяемой с учетом сложившихся в текущем налоговом периоде (а при их отсутствии - в предыдущем налоговом периоде) у налогоплательщика цен реализации добытого полезного ископаемого, без учета субсидий из бюджета на возмещение разницы между оптовой ценой и расчетной стоимостью. (в ред. Федерального закона от 29.11.2007 N 284-ФЗ)
При этом выручка от реализации добытого полезного ископаемого определяется исходя из цен реализации (уменьшенных на суммы субсидий из бюджета), определяемых с учетом положений статьи 105.3 настоящего Кодекса, без налога на добавленную стоимость (при реализации на территории Российской Федерации и в государства - участники Содружества Независимых Государств) и акциза, уменьшенных на сумму расходов налогоплательщика по доставке в зависимости от условий поставки. (в ред. Федеральных законов от 29.11.2007 N 284-ФЗ, от 18.07.2011 N 227-ФЗ)
В случае, если выручка от реализации добытого полезного ископаемого получена в иностранной валюте, то она пересчитывается в рубли по курсу, установленному Центральным банком Российской Федерации на дату реализации добытого полезного ископаемого, определяемую в зависимости от выбранного налогоплательщиком метода признания доходов в соответствии со статьей 271 или статьей 273 настоящего Кодекса. (абзац введен Федеральным законом от 29.05.2002 N 57-ФЗ)
В целях настоящей главы в сумму расходов по доставке включаются расходы на оплату таможенных пошлин и сборов при внешнеторговых сделках, расходы по доставке (перевозке) добытого полезного ископаемого от склада готовой продукции (узла учета, входа в магистральный трубопровод, пункта отгрузки потребителю или на переработку, границы раздела сетей с получателем и тому подобных условий) до получателя, а также на расходы по обязательному страхованию грузов, исчисленные в соответствии с законодательством Российской Федерации.
В целях настоящей главы к расходам по доставке (перевозке) добытого полезного ископаемого до получателя, в частности, относятся расходы по доставке (транспортировке) магистральными трубопроводами, железнодорожным, водным и другим транспортом, расходы на слив, налив, погрузку, разгрузку и перегрузку, на оплату услуг в портах и транспортно-экспедиционных услуг. (в ред. Федерального закона от 08.11.2007 N 261-ФЗ)
Оценка производится отдельно по каждому виду добытого полезного ископаемого исходя из цен реализации соответствующего добытого полезного ископаемого.
Стоимость добытого полезного ископаемого определяется как произведение количества добытого полезного ископаемого, определяемого в соответствии со статьей 339 настоящего Кодекса, и стоимости единицы добытого полезного ископаемого, определяемой в соответствии с настоящим пунктом.
Стоимость единицы добытого полезного ископаемого рассчитывается как отношение выручки от реализации добытого полезного ископаемого, определяемой в соответствии с настоящим пунктом, к количеству реализованного добытого полезного ископаемого.
3. В случае отсутствия субсидий к ценам реализации добываемых полезных ископаемых налогоплательщик применяет способ оценки, указанный в подпункте 2 пункта 1 настоящей статьи. При этом оценка стоимости единицы добытого полезного ископаемого производится исходя из выручки от реализации добытых полезных ископаемых, определяемой на основании цен реализации с учетом положений статьи 105.3 настоящего Кодекса, без налога на добавленную стоимость (при реализации на территории Российской Федерации и в государства - участники Содружества Независимых Государств) и акциза, уменьшенных на сумму расходов налогоплательщика по доставке в зависимости от условий поставки. (в ред. Федеральных законов от 29.11.2007 N 284-ФЗ, от 18.07.2011 N 227-ФЗ)
В случае, если выручка от реализации добытого полезного ископаемого, получена в иностранной валюте, то она пересчитывается в валюту Российской Федерации по курсу, установленному Центральным банком Российской Федерации на дату реализации добытого полезного ископаемого, определяемую в зависимости от выбранного налогоплательщиком метода признания доходов в соответствии со статьей 271 или статьей 273 настоящего Кодекса. (абзац введен Федеральным законом от 29.05.2002 N 57-ФЗ)
В целях настоящей главы в сумму расходов по доставке включаются расходы на оплату таможенных пошлин и сборов при внешнеторговых сделках, расходы по доставке (перевозке) добытого полезного ископаемого от склада готовой продукции (узла учета, входа в магистральный трубопровод, пункта отгрузки потребителю или на переработку, границы раздела сетей с получателем и тому подобных условий) до получателя, а также на расходы по обязательному страхованию грузов, исчисленные в соответствии с законодательством Российской Федерации.
В целях настоящей главы к расходам по доставке (перевозке) добытого полезного ископаемого до получателя, в частности, относятся расходы по доставке (транспортировке) магистральными трубопроводами, железнодорожным, водным и другим транспортом, расходы на слив, налив, погрузку, разгрузку и перегрузку, на оплату услуг в портах и транспортно-экспедиционных услуг. (в ред. Федерального закона от 08.11.2007 N 261-ФЗ)
Оценка производится отдельно по каждому виду добытого полезного ископаемого исходя из цен реализации соответствующего добытого полезного ископаемого.
Стоимость добытого полезного ископаемого определяется как произведение количества добытого полезного ископаемого, определяемого в соответствии со статьей 339 настоящего Кодекса, и стоимости единицы добытого полезного ископаемого, определяемой в соответствии с настоящим пунктом.
Стоимость единицы добытого полезного ископаемого рассчитывается как отношение выручки от реализации добытого полезного ископаемого, определяемой в соответствии с настоящим пунктом, к количеству реализованного добытого полезного ископаемого.
4. В случае отсутствия у налогоплательщика реализации добытого полезного ископаемого налогоплательщик применяет способ оценки, указанный в подпункте 3 пункта 1 настоящей статьи. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
При этом расчетная стоимость добытого полезного ископаемого определяется налогоплательщиком самостоятельно на основании данных налогового учета. В этом случае налогоплательщик применяет тот порядок признания доходов и расходов, который он применяет для определения налоговой базы по налогу на прибыль организаций. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
При определении расчетной стоимости добытого полезного ископаемого учитываются следующие виды расходов, произведенных налогоплательщиком в налоговом периоде: (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
1) материальные расходы, определяемые в соответствии со статьей 254 настоящего Кодекса, за исключением материальных расходов, понесенных в процессе хранения, транспортировки, упаковки и иной подготовки (включая предпродажную подготовку), при реализации добытых полезных ископаемых (включая материальные расходы, а также за исключением расходов, осуществленных налогоплательщиком при производстве и реализации иных видов продукции, товаров (работ, услуг)); (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
2) расходы на оплату труда, определяемые в соответствии со статьей 255 настоящего Кодекса, за исключением расходов на оплату труда работников, не занятых при добыче полезных ископаемых; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
3) суммы начисленной амортизации, определяемой в порядке, установленном статьями 256 - 259.2 настоящего Кодекса, за исключением сумм начисленной амортизации по амортизируемому имуществу, не связанному с добычей полезных ископаемых;
(в ред. Федеральных законов от 29.05.2002 N 57-ФЗ, от 22.07.2008 N 158-ФЗ)
4) расходы на ремонт основных средств, определяемые в порядке, установленном статьей 260 настоящего Кодекса, за исключением расходов на ремонт основных средств, не связанных с добычей полезных ископаемых; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
5) расходы на освоение природных ресурсов, определяемые в соответствии со статьей 261 настоящего Кодекса;
6) расходы, предусмотренные подпунктами 8 и 9 статьи 265 настоящего Кодекса, за исключением указанных в этих подпунктах расходов, не связанных с добычей полезных ископаемых; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
7) прочие расходы, определяемые в соответствии со статьями 263, 264 и 269 настоящего Кодекса, за исключением прочих расходов, не связанных с добычей полезных ископаемых. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
При определении расчетной стоимости добытого полезного ископаемого не учитываются расходы, предусмотренные статьями 266, 267 и 270 настоящего Кодекса.
Абзац исключен. - Федеральный закон от 29.05.2002 N 57-ФЗ.
При этом прямые расходы, произведенные налогоплательщиком в течение налогового периода, распределяются между добытыми полезными ископаемыми и остатком незавершенного производства на конец налогового периода. Остаток незавершенного производства определяется и оценивается с учетом особенностей, предусмотренных пунктом 1 статьи 319 настоящего Кодекса. При определении расчетной стоимости добытого полезного ископаемого учитываются также косвенные расходы, определяемые в соответствии с главой 25 настоящего Кодекса. При этом косвенные расходы, произведенные налогоплательщиком в течение отчетного (налогового) периода, распределяются между затратами на добычу полезных ископаемых и затратами на иную деятельность налогоплательщика пропорционально доле прямых расходов, относящихся к добыче полезных ископаемых, в общей сумме прямых расходов. Общая сумма расходов, произведенных налогоплательщиком в налоговом периоде, распределяется между добытыми полезными ископаемыми пропорционально доле каждого добытого полезного ископаемого в общем количестве добытых полезных ископаемых в этом налоговом периоде. Сумма косвенных расходов, относящаяся к добытым в налоговом периоде полезным ископаемым, полностью включается в расчетную стоимость добытых полезных ископаемых за соответствующий налоговый период. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Абзац исключен. - Федеральный закон от 29.05.2002 N 57-ФЗ.
5. Оценка стоимости добытых драгоценных металлов, извлеченных из коренных (рудных), россыпных и техногенных месторождений, производится исходя из сложившихся у налогоплательщика в соответствующем налоговом периоде (а при их отсутствии - в ближайшем из предыдущих налоговых периодов) цен реализации химически чистого металла без учета налога на добавленную стоимость, уменьшенных на расходы налогоплательщика по его аффинажу и доставке (перевозке) до получателя.
При этом стоимость единицы указанного добытого полезного ископаемого определяется как произведение доли (в натуральных измерителях) содержания химически чистого металла в единице добытого полезного ископаемого и стоимости единицы химически чистого металла. (п. 5 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
6. Оценка стоимости добытых драгоценных камней производится исходя из их первичной оценки, проводимой в соответствии с законодательством Российской Федерации о драгоценных металлах и драгоценных камнях.
Оценка стоимости добытых уникальных драгоценных камней и уникальных самородков драгоценных металлов, не подлежащих переработке, производится исходя из цен их реализации без учета налога на добавленную стоимость, уменьшенных на суммы расходов налогоплательщика по их доставке (перевозке)
до получателя. (п. 6 введен Федеральным законом от 29.05.2002 N 57-ФЗ)
Статья 341. Налоговый период
(в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Налоговым периодом признается календарный месяц.
Статья 342. Налоговая ставка
1. Налогообложение производится по налоговой ставке 0 процентов (0 рублей в случае, если в отношении добытого полезного ископаемого налоговая база определяется в соответствии со статьей 338 настоящего Кодекса как количество добытых полезных ископаемых в натуральном выражении) при добыче: (в ред. Федерального закона от 07.07.2003 N 117-ФЗ)
1) полезных ископаемых в части нормативных потерь полезных ископаемых.
В целях настоящей главы нормативными потерями полезных ископаемых признаются фактические потери полезных ископаемых при добыче, технологически связанные с принятой схемой и технологией разработки месторождения, в пределах нормативов потерь, утверждаемых в порядке, определяемом Правительством Российской Федерации.
В случае, если на момент наступления срока уплаты налога по итогам первого налогового периода очередного календарного года у налогоплательщика отсутствуют утвержденные нормативы потерь на очередной календарный год, впредь до утверждения указанных нормативов потерь применяются нормативы потерь, утвержденные ранее в порядке, установленном абзацем вторым настоящего подпункта, а по вновь разрабатываемым месторождениям - нормативы потерь, установленные техническим проектом; (абзац введен Федеральным законом от 27.07.2006 N 151-ФЗ)
2) попутный газ; (пп. 2 в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
3) подземных вод, содержащих полезные ископаемые (промышленных вод), извлечение которых связано с разработкой других видов полезных ископаемых, и извлекаемых при разработке месторождений полезных ископаемых, а также при строительстве и эксплуатации подземных сооружений; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
4) полезных ископаемых при разработке некондиционных (остаточных запасов пониженного качества) или ранее списанных запасов полезных ископаемых (за исключением случаев ухудшения качества запасов полезных ископаемых в результате выборочной отработки месторождения). Отнесение запасов полезных ископаемых к некондиционным запасам осуществляется в порядке, устанавливаемом Правительством Российской Федерации;
5) полезных ископаемых, остающихся во вскрышных, вмещающих (разубоживающих) породах, в отвалах или в отходах перерабатывающих производств в связи с отсутствием в Российской Федерации промышленной технологии их извлечения, а также добываемых из вскрышных и вмещающих (разубоживающих) пород, отходов горнодобывающего и связанных с ним перерабатывающих производств (в том числе в результате переработки нефтешламов) в пределах нормативов содержания полезных ископаемых в указанных породах и отходах, утверждаемых в порядке, определяемом Правительством Российской Федерации;
6) исключен. - Федеральный закон от 29.05.2002 N 57-ФЗ;
6) минеральных вод, используемых налогоплательщиком исключительно в лечебных и курортных целях без их непосредственной реализации (в том числе после обработки, подготовки, переработки, розлива в тару); (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
7) подземных вод, используемых налогоплательщиком исключительно в сельскохозяйственных целях,
включая орошение земель сельскохозяйственного назначения, водоснабжение животноводческих ферм, животноводческих комплексов, птицефабрик, садоводческих, огороднических и животноводческих объединений граждан; (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
8) нефти на участках недр, расположенных полностью или частично в границах Республики Саха (Якутия), Иркутской области, Красноярского края, до достижения накопленного объема добычи нефти 25 млн. тонн на участке недр и при условии, что срок разработки запасов участка недр не превышает 10 лет или равен 10 годам для лицензии на право пользования недрами для целей разведки и добычи полезных ископаемых и не превышает 15 лет или равен 15 годам для лицензии на право пользования недрами одновременно для геологического изучения (поиска, разведки) и добычи полезных ископаемых с даты государственной регистрации соответствующей лицензии на пользование недрами. (в ред. Федерального закона от 22.07.2008 N 158-ФЗ)
Для участков недр, лицензия на право пользования которыми выдана до 1 января 2007 года и степень выработанности запасов (Св) которых на 1 января 2007 года меньше или равна 0,05, налоговая ставка 0 рублей в отношении количества добытого на конкретном участке недр полезного ископаемого применяется до достижения накопленного объема добычи нефти 25 млн. тонн на участках недр, расположенных полностью или частично в границах Республики Саха (Якутия), Иркутской области, Красноярского края, и при условии, что срок разработки запасов участка недр не превышает 10 лет или равен 10 годам, начиная с 1 января 2007 года. (в ред. Федерального закона от 22.07.2008 N 158-ФЗ)
Абзац утратил силу с 1 января 2012 года. - Федеральный закон от 21.07.2011 N 258-ФЗ; (пп. 8 введен Федеральным законом от 27.07.2006 N 151-ФЗ)
9) сверхвязкой нефти, добываемой из участков недр, содержащих нефть вязкостью более 200 мПа x с (в пластовых условиях); (пп. 9 введен Федеральным законом от 27.07.2006 N 151-ФЗ, в ред. Федерального закона от 22.07.2008 N 158-ФЗ)
10) нефти на участках недр, расположенных севернее Северного полярного круга полностью или частично в границах внутренних морских вод и территориального моря, на континентальном шельфе Российской Федерации, до достижения накопленного объема добычи нефти 35 млн. тонн на участке недр и при условии, что срок разработки запасов участка недр не превышает 10 лет или равен 10 годам для лицензии на право пользования недрами для целей разведки и добычи полезных ископаемых и не превышает 15 лет или равен 15 годам для лицензии на право пользования недрами одновременно для геологического изучения (поиска, разведки) и добычи полезных ископаемых с даты государственной регистрации соответствующей лицензии на пользование недрами.
Для участков недр, лицензия на право пользования которыми выдана до 1 января 2009 года и степень выработанности запасов (Св) которых на 1 января 2009 года меньше или равна 0,05, налоговая ставка 0 рублей в отношении количества добытого на конкретном участке недр полезного ископаемого применяется до достижения накопленного объема добычи нефти 35 млн. тонн на участках недр, расположенных севернее Северного полярного круга полностью или частично в границах внутренних морских вод и территориального моря, на континентальном шельфе Российской Федерации, и при условии, что срок разработки запасов участка недр не превышает 10 лет или равен 10 годам начиная с 1 января 2009 года; (пп. 10 введен Федеральным законом от 22.07.2008 N 158-ФЗ)
11) нефти на участках недр, расположенных полностью или частично в Азовском и Каспийском морях, до достижения накопленного объема добычи нефти 10 млн. тонн на участке недр и при условии, что срок разработки запасов участка недр не превышает семи лет или равен семи годам для лицензии на право пользования недрами для целей разведки и добычи полезных ископаемых и не превышает 12 лет или равен 12 годам для лицензии на право пользования недрами одновременно для геологического изучения (поиска, разведки) и добычи полезных ископаемых с даты государственной регистрации соответствующей лицензии на пользование недрами.
Для участков недр, лицензия на право пользования которыми выдана до 1 января 2009 года и степень выработанности запасов (Св) которых на 1 января 2009 года меньше или равна 0,05, налоговая ставка 0
рублей в отношении количества добытого на конкретном участке недр полезного ископаемого применяется до достижения накопленного объема добычи нефти 10 млн. тонн на участках недр, расположенных полностью или частично в Азовском и Каспийском морях, и при условии, что срок разработки запасов участка недр не превышает семи лет или равен семи годам начиная с 1 января 2009 года; (пп. 11 введен Федеральным законом от 22.07.2008 N 158-ФЗ)
12) нефти на участках недр, расположенных полностью или частично на территории Ненецкого автономного округа, полуострове Ямал в Ямало-Ненецком автономном округе, до достижения накопленного объема добычи нефти 15 млн. тонн на участке недр и при условии, что срок разработки запасов участка недр не превышает семи лет или равен семи годам для лицензии на право пользования недрами для целей разведки и добычи полезных ископаемых и не превышает 12 лет или равен 12 годам для лицензии на право пользования недрами одновременно для геологического изучения (поиска, разведки) и добычи полезных ископаемых с даты государственной регистрации соответствующей лицензии на пользование недрами.
Для участков недр, лицензия на право пользования которыми выдана до 1 января 2009 года и степень выработанности запасов (Св) которых на 1 января 2009 года меньше или равна 0,05, налоговая ставка 0 рублей в отношении количества добытого на конкретном участке недр полезного ископаемого применяется до достижения накопленного объема добычи нефти 15 млн. тонн на участках недр, расположенных полностью или частично на территории Ненецкого автономного округа, полуострове Ямал в Ямало-Ненецком автономном округе, и при условии, что срок разработки запасов участка недр не превышает семи лет или равен семи годам начиная с 1 января 2009 года; (пп. 12 введен Федеральным законом от 22.07.2008 N 158-ФЗ)
13) газа горючего природного (за исключением попутного газа), закачанного в пласт для поддержания пластового давления при добыче газового конденсата в пределах одного участка недр в соответствии с техническим проектом разработки месторождения. Количество газа горючего природного, закачанного в пласт для поддержания пластового давления, подлежащего налогообложению по налоговой ставке 0 рублей, определяется налогоплательщиком самостоятельно на основании данных, отражаемых в утвержденных в установленном порядке формах федерального государственного статистического наблюдения; (пп. 13 введен Федеральным законом от 04.06.2011 N 125-ФЗ)
14) нефти на участках недр, расположенных полностью или частично в Черном море, до достижения накопленного объема добычи нефти 20 млн. тонн на участке недр и при условии, что срок разработки запасов участка недр не превышает 10 лет или равен 10 годам для лицензии на право пользования недрами для целей разведки и добычи полезных ископаемых и не превышает 15 лет или равен 15 годам для лицензии на право пользования недрами одновременно для геологического изучения (поиска, разведки) и добычи полезных ископаемых с даты государственной регистрации соответствующей лицензии на пользование недрами.
Для участков недр, лицензия на право пользования которыми выдана до 1 января 2012 года и степень выработанности запасов (Св) которых на 1 января 2012 года меньше или равна 0,05, налоговая ставка 0 рублей в отношении количества добытого на конкретном участке недр полезного ископаемого применяется до достижения накопленного объема добычи нефти 20 млн. тонн на участках недр, расположенных полностью или частично в Черном море, и при условии, что срок разработки запасов участка недр не превышает 10 лет или равен 10 годам начиная с 1 января 2012 года; (пп. 14 введен Федеральным законом от 21.07.2011 N 258-ФЗ)
15) нефти на участках недр, расположенных полностью или частично в Охотском море, до достижения накопленного объема добычи нефти 30 млн. тонн на участке недр и при условии, что срок разработки запасов участка недр не превышает 10 лет или равен 10 годам для лицензии на право пользования недрами для целей разведки и добычи полезных ископаемых и не превышает 15 лет или равен 15 годам для лицензии на право пользования недрами одновременно для геологического изучения (поиска, разведки) и добычи полезных ископаемых с даты государственной регистрации соответствующей лицензии на пользование недрами.
Для участков недр, лицензия на право пользования которыми выдана до 1 января 2012 года и степень выработанности запасов (Св) которых на 1 января 2012 года меньше или равна 0,05, налоговая ставка 0 рублей в отношении количества добытого на конкретном участке недр полезного ископаемого применяется
до достижения накопленного объема добычи нефти 30 млн. тонн на участках недр, расположенных полностью или частично в Охотском море, и при условии, что срок разработки запасов участка недр не превышает 10 лет или равен 10 годам начиная с 1 января 2012 года; (пп. 15 введен Федеральным законом от 21.07.2011 N 258-ФЗ)
16) нефти на участках недр, расположенных полностью или частично севернее 65 градуса северной широты полностью или частично в границах Ямало-Ненецкого автономного округа, за исключением участков недр, расположенных полностью или частично на территории полуострова Ямал в границах Ямало-Ненецкого автономного округа, до достижения накопленного объема добычи нефти 25 млн. тонн на участке недр и при условии, что срок разработки запасов участка недр не превышает 10 лет или равен 10 годам для лицензии на право пользования недрами для целей разведки и добычи полезных ископаемых и не превышает 15 лет или равен 15 годам для лицензии на право пользования недрами одновременно для геологического изучения (поиска, разведки) и добычи полезных ископаемых с даты государственной регистрации соответствующей лицензии на пользование недрами.
Для участков недр, лицензия на право пользования которыми выдана до 1 января 2012 года и степень выработанности запасов (Св) которых на 1 января 2012 года меньше или равна 0,05, налоговая ставка 0 рублей в отношении количества добытого на конкретном участке недр полезного ископаемого применяется до достижения накопленного объема добычи нефти 25 млн. тонн на участках недр, расположенных полностью или частично севернее 65 градуса северной широты полностью или частично в границах Ямало-Ненецкого автономного округа, за исключением участков недр, расположенных полностью или частично на территории полуострова Ямал в границах Ямало-Ненецкого автономного округа, и при условии, что срок разработки запасов участка недр не превышает 10 лет или равен 10 годам начиная с 1 января 2012 года; (пп. 16 введен Федеральным законом от 21.07.2011 N 258-ФЗ)
17) кондиционных руд олова, добываемых на участках недр, расположенных полностью или частично на территории Дальневосточного федерального округа, на период с 1 января 2013 года по 31 декабря 2017 года включительно; (пп. 17 введен Федеральным законом от 21.07.2011 N 258-ФЗ)
18) газа горючего природного на участках недр, расположенных полностью или частично на полуострове Ямал в Ямало-Ненецком автономном округе, используемого исключительно для производства сжиженного природного газа, до достижения накопленного объема добычи газа горючего природного 250 млрд. кубических метров на участке недр и при условии, что срок разработки запасов участка недр не превышает 12 лет, начиная с 1-го числа месяца, в котором начата добыча газа горючего природного, используемого исключительно для производства сжиженного природного газа; (пп. 18 введен Федеральным законом от 21.07.2011 N 258-ФЗ)
19) газового конденсата совместно с газом горючим природным, используемым исключительно для производства сжиженного природного газа, на участках недр, расположенных полностью или частично на полуострове Ямал в Ямало-Ненецком автономном округе, до достижения накопленного объема добычи газового конденсата 20 млн. тонн на участке недр и при условии, что срок разработки запасов участка недр не превышает 12 лет, начиная с 1-го числа месяца, в котором начата добыча газового конденсата совместно с газом горючим природным, используемым исключительно для производства сжиженного природного газа. (пп. 19 введен Федеральным законом от 21.07.2011 N 258-ФЗ)
1.1. Степень выработанности запасов (Св) конкретного участка недр в целях применения налоговой ставки в размере 0 рублей по основаниям, предусмотренным подпунктами 8, 10 - 12, 14 - 16 пункта 1 настоящей статьи, рассчитывается налогоплательщиком самостоятельно на основании данных утвержденного государственного баланса запасов полезных ископаемых в соответствии с пунктом 4 настоящей статьи.
При этом начальные извлекаемые запасы нефти определяются как сумма запасов категорий А, В, С1 и С2 по конкретному участку недр в соответствии с данными государственного баланса запасов полезных ископаемых: на участках недр, указанных в подпунктах 10 - 12 пункта 1 настоящей статьи, - на 1 января 2008 года, на участках недр, указанных в подпунктах 14 - 16 пункта 1 настоящей статьи, - на 1 января 2011 года.
(п. 1.1 введен Федеральным законом от 21.07.2011 N 258-ФЗ)
2. Если иное не установлено пунктом 1 настоящей статьи, налогообложение производится по налоговой ставке:
1) 3,8 процента при добыче калийных солей;
2) 4,0 процента при добыче:
торфа;
горючих сланцев;
апатит-нефелиновых, апатитовых и фосфоритовых руд;
3) 4,8 процента при добыче кондиционных руд черных металлов;
4) 5,5 процента при добыче:
сырья радиоактивных металлов;
горно-химического неметаллического сырья (за исключением калийных солей, апатит-нефелиновых, апатитовых и фосфоритовых руд);
неметаллического сырья, используемого в основном в строительной индустрии;
соли природной и чистого хлористого натрия;
подземных промышленных и термальных вод;
нефелинов, бокситов;
5) 6,0 процента при добыче:
горнорудного неметаллического сырья;
битуминозных пород;
концентратов и других полупродуктов, содержащих золото;
иных полезных ископаемых, не включенных в другие группировки;
6) 6,5 процента при добыче:
концентратов и других полупродуктов, содержащих драгоценные металлы (за исключением золота);
драгоценных металлов, являющихся полезными компонентами многокомпонентной комплексной руды (за исключением золота);
кондиционного продукта пьезооптического сырья, особо чистого кварцевого сырья и камнесамоцветного сырья;
7) 7,5 процента при добыче минеральных вод и лечебных грязей;
8) 8,0 процента при добыче:
кондиционных руд цветных металлов (за исключением нефелинов и бокситов);
редких металлов, как образующих собственные месторождения, так и являющихся попутными компонентами в рудах других полезных ископаемых;
многокомпонентных комплексных руд, а также полезных компонентов многокомпонентной
комплексной руды, за исключением драгоценных металлов;
природных алмазов и других драгоценных и полудрагоценных камней;
КонсультантПлюс: примечание. Данные, применяемые для расчета налога на добычу полезных ископаемых в отношении нефти, см. в
Справочной информации.
9) 446 рублей (на период с 1 января по 31 декабря 2012 года включительно) и 470 рублей (начиная с 1 января 2013 года) за 1 тонну добытой нефти обезвоженной, обессоленной и стабилизированной. При этом указанная налоговая ставка умножается на коэффициент, характеризующий динамику мировых цен на нефть (Кц), на коэффициент, характеризующий степень выработанности конкретного участка недр (Кв), и на коэффициент, характеризующий величину запасов конкретного участка недр (Кз), которые определяются в соответствии с пунктами 3, 4 и 5 настоящей статьи;
10) 556 рублей (на период с 1 января по 31 декабря 2012 года включительно), 590 рублей (на период с 1 января по 31 декабря 2013 года включительно), 647 рублей (начиная с 1 января 2014 года) за 1 тонну добытого газового конденсата из всех видов месторождений углеводородного сырья; (пп. 10 в ред. Федерального закона от 28.11.2011 N 338-ФЗ)
11) 509 рублей (на период с 1 января по 31 декабря 2012 года включительно), 582 рубля (на период с 1 января по 31 декабря 2013 года включительно), 622 рубля (начиная с 1 января 2014 года) за 1 000 кубических метров газа при добыче газа горючего природного из всех видов месторождений углеводородного сырья. При этом налогообложение производится по ставке, установленной настоящим подпунктом, умноженной на коэффициент 0,493 (на период с 1 января по 31 декабря 2012 года включительно), 0,455 (на период с 1 января по 31 декабря 2013 года включительно), 0,447 (начиная с 1 января 2014 года), при добыче газа горючего природного из всех видов месторождений углеводородного сырья следующими категориями налогоплательщиков:
налогоплательщиками, не являющимися в течение всего налогового периода собственниками объектов Единой системы газоснабжения;
налогоплательщиками, не являющимися в течение всего налогового периода организациями, в которых непосредственно и (или) косвенно участвуют собственники объектов Единой системы газоснабжения и суммарная доля такого участия составляет более 50 процентов.
Налоговая ставка с учетом указанного коэффициента округляется до полного рубля в соответствии с действующим порядком округления; (пп. 11 в ред. Федерального закона от 28.11.2011 N 338-ФЗ)
12) 47 рублей за 1 тонну добытого антрацита;
13) 57 рублей за 1 тонну добытого угля коксующегося;
14) 11 рублей за 1 тонну добытого угля бурого;
15) 24 рубля за 1 тонну добытого угля, за исключением антрацита, угля коксующегося и угля бурого.
Указанные в подпунктах 12 - 15 настоящего пункта налоговые ставки в отношении угля умножаются на коэффициенты-дефляторы, устанавливаемые по каждому виду угля, указанному в подпункте 1.1 пункта 2 статьи 337 настоящего Кодекса, ежеквартально на каждый следующий квартал и учитывающие изменение цен на уголь в Российской Федерации за предыдущий квартал, а также на коэффициенты-дефляторы, которые применялись в соответствии с настоящим абзацем ранее. Коэффициенты-дефляторы определяются и подлежат официальному опубликованию в порядке, установленном Правительством Российской Федерации.
Налогоплательщики, осуществившие за счет собственных средств поиск и разведку разрабатываемых ими месторождений полезных ископаемых или полностью возместившие все расходы государства на поиск и разведку соответствующего количества запасов этих полезных ископаемых и освобожденные по
состоянию на 1 июля 2001 года в соответствии с федеральными законами от отчислений на воспроизводство минерально-сырьевой базы при разработке этих месторождений, уплачивают налог в отношении полезных ископаемых, добытых на соответствующем лицензионном участке, с коэффициентом 0,7. (п. 2 в ред. Федерального закона от 21.07.2011 N 258-ФЗ)
3. Коэффициент, характеризующий динамику мировых цен на нефть (Кц), ежемесячно определяется налогоплательщиком самостоятельно путем умножения среднего за налоговый период уровня цен нефти сорта "Юралс", выраженного в долларах США, за баррель (Ц), уменьшенного на 15, на среднее значение за налоговый период курса доллара США к рублю Российской Федерации, устанавливаемого Центральным банком Российской Федерации (Р), и деления на 261: (в ред. Федерального закона от 22.07.2008 N 158-ФЗ)
Р
Кц = (Ц - 15) x ---.
261
(в ред. Федерального закона от 22.07.2008 N 158-ФЗ)
Средний за истекший налоговый период уровень цен нефти сорта "Юралс" определяется как сумма средних арифметических цен покупки и продажи на мировых рынках нефтяного сырья (средиземноморском и роттердамском) за все дни торгов, деленная на количество дней торгов в соответствующем налоговом периоде.
Средние за истекший месяц уровни цен нефти сорта "Юралс" на средиземноморском и роттердамском рынках нефтяного сырья ежемесячно в срок не позднее 15-го числа следующего месяца доводятся через официальные источники информации в порядке, установленном Правительством Российской Федерации.
При отсутствии указанной информации в официальных источниках средний за истекший налоговый период уровень цен нефти сорта "Юралс" на средиземноморском и роттердамском рынках нефтяного сырья определяется налогоплательщиком самостоятельно.
Среднее значение за налоговый период курса доллара США к рублю Российской Федерации, устанавливаемого Центральным банком Российской Федерации, определяется налогоплательщиком самостоятельно как среднеарифметическое значение курса доллара США к рублю Российской Федерации, устанавливаемого Центральным банком Российской Федерации, за все дни в соответствующем налоговом периоде.
Рассчитанный в порядке, определенном настоящим пунктом, коэффициент Кц округляется до 4-го знака в соответствии с действующим порядком округления. (п. 3 введен Федеральным законом от 27.07.2006 N 151-ФЗ)
4. Коэффициент, характеризующий степень выработанности запасов конкретного участка недр (Кв), определяется налогоплательщиком в порядке, установленном настоящим пунктом.
В случае если степень выработанности запасов конкретного участка недр больше или равна 0,8 и меньше или равна 1, коэффициент Кв рассчитывается по формуле: (в ред. Федерального закона от 22.07.2008 N 158-ФЗ)
N
Кв = 3,8 - 3,5 x ---,
V
где N - сумма накопленной добычи нефти на конкретном участке недр (включая потери при добыче) по данным государственного баланса запасов полезных ископаемых утвержденного в году, предшествующем году налогового периода; (в ред. Федерального закона от 30.12.2006 N 268-ФЗ)
V - начальные извлекаемые запасы нефти, утвержденные в установленном порядке с учетом
прироста и списания запасов нефти (за исключением списания запасов добытой нефти и потерь при добыче) и определяемые как сумма запасов категорий А, В, С1 и С2 по конкретному участку недр в соответствии с данными государственного баланса запасов полезных ископаемых на 1 января 2006 года.
В случае, если степень выработанности запасов конкретного участка недр превышает 1, коэффициент Кв принимается равным 0,3. (в ред. Федерального закона от 22.07.2008 N 158-ФЗ)
В иных случаях, не указанных в абзацах втором и шестом настоящего пункта, коэффициент Кв принимается равным 1.
Степень выработанности запасов конкретного участка недр (Св) рассчитывается налогоплательщиком самостоятельно на основании данных утвержденного государственного баланса запасов полезных ископаемых, как частное от деления суммы накопленной добычи нефти на конкретном участке недр (включая потери при добыче) (N) на начальные извлекаемые запасы нефти (V). При этом начальные извлекаемые запасы нефти, утвержденные в установленном порядке с учетом прироста и списания запасов нефти (за исключением списания запасов добытой нефти и потерь при добыче), определяются как сумма запасов категорий А, В, С1 и С2 по конкретному участку недр в соответствии с данными государственного баланса запасов полезных ископаемых на 1 января 2006 года. (в ред. Федерального закона от 30.12.2006 N 268-ФЗ)
Абзац утратил силу. - Федеральный закон от 22.07.2008 N 158-ФЗ.
Абзацы десятый - тринадцатый утратили силу с 1 апреля 2011 года. - Федеральный закон от 28.12.2010 N 425-ФЗ.
Рассчитанный в порядке, определенном настоящим пунктом, коэффициент Кв округляется до 4-го знака в соответствии с действующим порядком округления. (п. 4 введен Федеральным законом от 27.07.2006 N 151-ФЗ)
5. Коэффициент, характеризующий величину запасов конкретного участка недр (Кз), определяется налогоплательщиком в порядке, установленном настоящим пунктом.
В случае, если величина начальных извлекаемых запасов нефти (Vз) по конкретному участку недр меньше 5 млн. тонн и степень выработанности запасов (Свз) конкретного участка недр, определяемая в порядке, установленном настоящим пунктом, меньше или равна 0,05, коэффициент Кз рассчитывается по формуле:
Кз = 0,125 х Vз + 0,375,
где Vз - начальные извлекаемые запасы нефти в млн. тонн с точностью до 3-го знака после запятой, утвержденные в установленном порядке с учетом прироста и списания запасов нефти (за исключением списания запасов добытой нефти и потерь при добыче) и определяемые как сумма запасов категорий А, В, С1 и С2 по конкретному участку недр по данным государственного баланса запасов полезных ископаемых, утвержденного в году, предшествующем году налогового периода.
Степень выработанности запасов конкретного участка недр (Свз), лицензия на право пользования которым предоставлена до 1 января 2012 года, определяется по состоянию на 1 января 2012 года на основании данных государственного баланса запасов полезных ископаемых, утвержденного в 2011 году, как частное от деления суммы накопленной добычи нефти на конкретном участке недр (N) на начальные извлекаемые запасы нефти (Vз) конкретного участка недр.
Степень выработанности запасов конкретного участка недр (Свз), лицензия на право пользования которым предоставлена начиная с 1 января 2012 года, определяется по состоянию на 1 января года, в котором предоставлена лицензия на право пользования недрами, на основании данных государственного баланса запасов полезных ископаемых, утвержденного в году, предшествующем году получения лицензии на право пользования недрами, как частное от деления суммы накопленной добычи нефти на конкретном участке недр (N) на начальные извлекаемые запасы нефти (Vз) конкретного участка недр.
В случае, если запасы нефти поставлены на государственный баланс запасов полезных ископаемых в году, предшествующем году налогового периода, или в году налогового периода, сумма накопленной добычи нефти на конкретном участке недр (N) и начальные извлекаемые запасы нефти (Vз) для применения коэффициента Кз определяются налогоплательщиком самостоятельно на основании заключения государственной экспертизы запасов нефти, утвержденного федеральным органом исполнительной власти, осуществляющим в установленном порядке ведение государственного баланса запасов полезных ископаемых, и после утверждения государственного баланса запасов полезных ископаемых уточняются в порядке, установленном настоящим пунктом.
В случае, если определенные в порядке, установленном настоящим пунктом, величина начальных извлекаемых запасов (Vз) конкретного участка недр превышает или равна 5 млн. тонн и (или) степень выработанности запасов (Свз) конкретного участка недр превышает 0,05, коэффициент Кз принимается равным 1.
В случае, если сумма накопленной добычи нефти на конкретном участке недр (N) превышает начальные извлекаемые запасы нефти (Vз), использованные при расчете коэффициента Кз по формуле, приведенной в настоящем пункте, к сумме превышения применяется коэффициент Кз, равный 1.
Рассчитанный в порядке, определенном настоящим пунктом, коэффициент Кз округляется до 4-го знака в соответствии с действующим порядком округления.
Порядок определения коэффициента Кз по формуле, приведенной в настоящем пункте, не применяется в отношении нефти, облагаемой по ставке 0 рублей, установленной пунктом 1 настоящей статьи. При этом коэффициент Кз принимается равным 1. (п. 5 введен Федеральным законом от 21.07.2011 N 258-ФЗ)
Статья 343. Порядок исчисления и уплаты налога
(в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
1. Сумма налога по добытым полезным ископаемым, если иное не предусмотрено настоящей статьей, исчисляется как соответствующая налоговой ставке процентная доля налоговой базы. (в ред. Федерального закона от 07.07.2003 N 117-ФЗ)
Федеральным законом от 29.11.2012 N 204-ФЗ абзаца второй пункта 1 статьи 343 изложен в новой редакции, действие которого распространяется на правоотношения, возникшие с 1 января 2012 года. См. текст абзаца второго в редакции указанного Закона.
Сумма налога по нефти обезвоженной, обессоленной и стабилизированной, попутному газу, газу горючему природному из всех видов месторождений углеводородного сырья и углю исчисляется как произведение соответствующей налоговой ставки и величины налоговой базы. (абзац введен Федеральным законом от 07.07.2003 N 117-ФЗ, в ред. Федеральных законов от 27.07.2006 N 151-ФЗ, от 28.12.2010 N 425-ФЗ)
2. Сумма налога исчисляется по итогам каждого налогового периода по каждому добытому полезному ископаемому, если настоящей статьей не установлен иной порядок исчисления налога. Налог подлежит уплате в бюджет по месту нахождения каждого участка недр, предоставленного налогоплательщику в пользование в соответствии с законодательством Российской Федерации. При этом, если сумма налога не исчисляется в соответствии с настоящей статьей по каждому участку недр, на котором осуществляется добыча полезного ископаемого, сумма налога, подлежащая уплате, рассчитывается исходя из доли полезного ископаемого, добытого на каждом участке недр, в общем количестве добытого полезного ископаемого соответствующего вида. (в ред. Федеральных законов от 27.07.2010 N 229-ФЗ, от 28.12.2010 N 425-ФЗ)
3. Сумма налога, исчисленная по полезным ископаемым, добытым за пределами территории Российской Федерации, подлежит уплате в бюджет по месту нахождения организации или месту жительства индивидуального предпринимателя. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
4. При применении налогоплательщиком налогового вычета, установленного статьей 343.1 настоящего Кодекса, сумма налога по углю исчисляется по каждому участку недр, на котором осуществляется добыча угля, как произведение соответствующей налоговой ставки и величины налоговой базы, уменьшенное на величину указанного налогового вычета. (п. 4 введен Федеральным законом от 28.12.2010 N 425-ФЗ)
5. При применении налогоплательщиком налогового вычета, установленного статьей 343.2 настоящего Кодекса, сумма налога, исчисленная налогоплательщиком в соответствии с настоящей статьей по итогам налогового периода по нефти обезвоженной, обессоленной и стабилизированной, добытой на участках недр, указанных в пункте 2 или 3 статьи 343.2 настоящего Кодекса, уменьшается на величину указанного налогового вычета. При превышении определенной за налоговый период суммы налогового вычета по участкам недр, указанным в пунктах 2 и 3 статьи 343.2 настоящего Кодекса, над суммой налога, исчисленной по этим участкам недр в соответствии с настоящей статьей по итогам этого налогового периода, размер налогового вычета принимается равным сумме налога, исчисленной по этим участкам недр. (п. 5 введен Федеральным законом от 28.11.2011 N 338-ФЗ)
Статья 343.1. Порядок уменьшения суммы налога, исчисленного при добыче угля, на расходы, связанные с обеспечением безопасных условий и охраны труда
(введена Федеральным законом от 28.12.2010 N 425-ФЗ)
1. Налогоплательщики по своему выбору могут уменьшить сумму налога, исчисленную за налоговый период при добыче угля на участке недр, на сумму экономически обоснованных и документально подтвержденных расходов, осуществленных (понесенных) налогоплательщиком в налоговом периоде и связанных с обеспечением безопасных условий и охраны труда при добыче угля на данном участке недр (налоговый вычет), в порядке, установленном настоящей статьей, либо учесть указанные расходы при исчислении налоговой базы по налогу на прибыль организаций в соответствии с главой 25 настоящего Кодекса.
Порядок признания расходов, указанных в настоящем пункте, должен быть отражен в учетной политике для целей налогообложения. Изменение указанного порядка допускается не чаще одного раза в пять лет.
2. Предельная величина налогового вычета, применяемого в соответствии с настоящей статьей, рассчитывается налогоплательщиком самостоятельно как произведение суммы налога, исчисленного при добыче угля на каждом участке недр за налоговый период, и коэффициента Кт, определяемого в порядке, установленном настоящей статьей.
3. Коэффициент Кт определяется для каждого участка недр в соответствии с порядком, устанавливаемым Правительством Российской Федерации, с учетом степени метанообильности участка недр, на котором осуществляется добыча угля, а также с учетом склонности угля к самовозгоранию в пласте на участке недр, на котором осуществляется добыча угля. Значение коэффициента Кт, рассчитанное в соответствии с настоящей статьей для каждого участка недр, устанавливается в принятой налогоплательщиком учетной политике для целей налогообложения. Значение коэффициента Кт не может превышать 0,3.
4. В случае, если фактическая сумма расходов, осуществленных (понесенных) налогоплательщиком в налоговом периоде и связанных с обеспечением безопасных условий и охраны труда при добыче угля, превышает предельную сумму налогового вычета, определенную в соответствии с пунктом 2 настоящей статьи, сумма такого превышения учитывается при определении налогового вычета в течение 36 налоговых периодов после налогового периода, в котором такие расходы были осуществлены (понесены) налогоплательщиком.
5. В налоговый вычет включаются следующие виды расходов, осуществленных (понесенных) налогоплательщиком и связанных с обеспечением безопасных условий и охраны труда при добыче угля (по перечню, устанавливаемому Правительством Российской Федерации):
1) материальные расходы налогоплательщика, определяемые в порядке, предусмотренном главой 25
настоящего Кодекса;
2) расходы налогоплательщика на приобретение и (или) создание амортизируемого имущества;
3) расходы, осуществленные (понесенные) налогоплательщиком в случаях достройки, дооборудования, реконструкции, модернизации, технического перевооружения объектов основных средств.
6. Виды расходов, связанных с обеспечением безопасных условий и охраны труда при добыче угля, учитываемых при определении налогового вычета в соответствии с настоящей статьей, устанавливаются в учетной политике для целей налогообложения.
7. Налогоплательщики, у которых отсутствует исчисленная за налоговый период сумма налога, могут учитывать расходы, предусмотренные пунктом 5 настоящей статьи, при определении налогового вычета в порядке, установленном настоящей статьей, начиная с того налогового периода, когда у них возникает обязанность по исчислению налога.
Статья 343.2. Порядок уменьшения суммы налога, исчисленной при добыче нефти обезвоженной, обессоленной и стабилизированной, на сумму налогового вычета в связи с добычей нефти на участках недр, расположенных полностью или частично в границах Республики Татарстан (Татарстан) или в границах Республики Башкортостан
(введена Федеральным законом от 28.11.2011 N 338-ФЗ)
1. Налогоплательщик имеет право уменьшить общую сумму налога, исчисленную в соответствии со статьей 343 настоящего Кодекса при добыче нефти обезвоженной, обессоленной и стабилизированной, на установленные настоящей статьей налоговые вычеты.
2. При добыче нефти на участках недр, расположенных полностью или частично в границах Республики Татарстан (Татарстан), лицензия на право пользования которыми выдана до 1 июля 2011 года и начальные извлекаемые запасы нефти каждого из которых равны 2 500 миллионам тонн или более по состоянию на 1 января 2011 года, сумма налогового вычета за налоговый период определяется в совокупности по указанным в настоящем пункте участкам недр в миллионах рублей по формуле:
630,6 x Кп.
Налоговый вычет, исчисленный в соответствии с настоящим пунктом, применяется за налоговые периоды с 1 января 2012 года по 31 декабря 2016 года включительно.
3. При добыче нефти на участках недр, расположенных полностью или частично в границах Республики Башкортостан, лицензия на право пользования которыми выдана до 1 июля 2011 года и начальные извлекаемые запасы нефти каждого из которых равны 200 миллионам тонн или более по состоянию на 1 января 2011 года, сумма налогового вычета за налоговый период определяется в совокупности по указанным в настоящем пункте участкам недр в миллионах рублей по формуле:
193,5 x Кп.
Налоговый вычет, исчисленный в соответствии с настоящим пунктом, применяется с 1 января 2012 года по 31 декабря 2015 года включительно.
4. В целях применения пунктов 2 и 3 настоящей статьи коэффициент, характеризующий размер ставки вывозной таможенной пошлины на нефть сырую (Кп), определяется в следующем порядке:
1) коэффициент Кп принимается равным 1, если в налоговом периоде, в котором применяется налоговый вычет, применяется ставка вывозной таможенной пошлины на нефть сырую, целая часть которой не превышает суммы 29,2 доллара США за 1 тонну и 60 процентов разницы между сложившейся за период мониторинга средней ценой на нефть сырую марки "Юралс" на мировых рынках нефтяного сырья (средиземноморском и роттердамском) в долларах США за 1 тонну и 182,5 доллара США;
2) коэффициент Кп принимается равным 0 в случае невыполнения условия, предусмотренного подпунктом 1 настоящего пункта.
5. При отсутствии информации о средней цене на нефть сырую марки "Юралс" на мировых рынках нефтяного сырья (средиземноморском и роттердамском) за период мониторинга в официальных источниках средняя цена на нефть сырую марки "Юралс" на мировых рынках нефтяного сырья (средиземноморском и роттердамском) в целях определения налогового вычета, установленного настоящей статьей, определяется налогоплательщиком за период мониторинга самостоятельно.
6. В случае, если в налоговом периоде применяются различные ставки вывозной таможенной пошлины на нефть сырую, в целях применения настоящей статьи используются средневзвешенные ставки установленной вывозной таможенной пошлины за налоговый период, рассчитанные с учетом количества календарных дней в налоговом периоде, в которых применялись указанные ставки вывозной таможенной пошлины.
7. В целях настоящей статьи код нефти сырой в соответствии с Товарной номенклатурой внешнеэкономической деятельности определяется Министерством финансов Российской Федерации.
Статья 344. Сроки уплаты налога
(в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Сумма налога, подлежащая уплате по итогу налогового периода, уплачивается не позднее 25-го числа месяца, следующего за истекшим налоговым периодом.
Статья 345. Налоговая декларация
1. Обязанность представления налоговой декларации у налогоплательщиков возникает начиная с того налогового периода, в котором начата фактическая добыча полезных ископаемых. (в ред. Федерального закона от 29.05.2002 N 57-ФЗ)
Налоговая декларация представляется налогоплательщиком в налоговые органы по месту нахождения (месту жительства) налогоплательщика. (абзац введен Федеральным законом от 29.05.2002 N 57-ФЗ)
2. Налоговая декларация представляется не позднее последнего числа месяца, следующего за истекшим налоговым периодом. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
Статья 345.1. Порядок представления сведений органами управления государственным фондом недр, а также органами, осуществляющими контроль и надзор в сфере природопользования
(введена Федеральным законом от 28.12.2010 N 425-ФЗ)
1. Федеральный орган исполнительной власти, осуществляющий в установленном порядке ведение государственного баланса запасов полезных ископаемых, направляет в налоговые органы данные государственного баланса запасов полезных ископаемых на 1-е число каждого календарного года, включающие следующие сведения:
1) наименование пользователя недр;
2) реквизиты лицензии на право пользования недрами;
3) сведения о накопленной добыче нефти (включая потери при добыче) и начальных извлекаемых запасах нефти, утвержденных в установленном порядке, с учетом прироста и списания запасов нефти (за исключением списания запасов добытой нефти и потерь при добыче) всех категорий по каждому конкретному участку недр;
4) сведения о добыче антрацита, угля коксующегося, угля бурого и угля, за исключением антрацита, угля коксующегося и угля бурого, и фактических потерях при добыче (в разрезе пластов).
2. Данные представляются после выпуска государственного баланса запасов полезных ископаемых на 1-е число каждого календарного года, но не позднее 1-го числа следующего календарного года.
Статья 346. Утратила силу. - Федеральный закон от 06.06.2003 N 65-ФЗ.
Раздел VIII.1. СПЕЦИАЛЬНЫЕ НАЛОГОВЫЕ РЕЖИМЫ
(введен Федеральным законом от 29.12.2001 N 187-ФЗ)
Глава 26.1. СИСТЕМА НАЛОГООБЛОЖЕНИЯ ДЛЯ СЕЛЬСКОХОЗЯЙСТВЕННЫХ ТОВАРОПРОИЗВОДИТЕЛЕЙ
(ЕДИНЫЙ СЕЛЬСКОХОЗЯЙСТВЕННЫЙ НАЛОГ)
(в ред. Федерального закона от 11.11.2003 N 147-ФЗ)
Статья 346.1. Общие условия применения системы налогообложения для сельскохозяйственных товаропроизводителей (единого сельскохозяйственного налога)
1. Система налогообложения для сельскохозяйственных товаропроизводителей (единый сельскохозяйственный налог) (далее в настоящей главе - единый сельскохозяйственный налог) устанавливается настоящим Кодексом и применяется наряду с иными режимами налогообложения, предусмотренными законодательством Российской Федерации о налогах и сборах. (в ред. Федерального закона от 13.03.2006 N 39-ФЗ)
2. Организации и индивидуальные предприниматели, являющиеся сельскохозяйственными товаропроизводителями в соответствии с настоящей главой, вправе добровольно перейти на уплату единого сельскохозяйственного налога в порядке, предусмотренном настоящей главой. (п. 2 в ред. Федерального закона от 13.03.2006 N 39-ФЗ)
3. Организации, являющиеся налогоплательщиками единого сельскохозяйственного налога, освобождаются от обязанности по уплате налога на прибыль организаций (за исключением налога, уплачиваемого с доходов, облагаемых по налоговым ставкам, предусмотренным пунктами 3 и 4 статьи 284 настоящего Кодекса), налога на имущество организаций. Организации, являющиеся налогоплательщиками единого сельскохозяйственного налога, не признаются налогоплательщиками налога на добавленную стоимость (за исключением налога на добавленную стоимость, подлежащего уплате в соответствии с настоящим Кодексом при ввозе товаров на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, а также налога на добавленную стоимость, уплачиваемого в соответствии со статьей 174.1 настоящего Кодекса). (в ред. Федеральных законов от 13.03.2006 N 39-ФЗ, от 17.05.2007 N 85-ФЗ, от 22.07.2008 N 155-ФЗ, от 24.07.2009 N 213-ФЗ, от 27.11.2010 N 306-ФЗ)
Абзац утратил силу с 1 января 2010 года. - Федеральный закон от 24.07.2009 N 213-ФЗ.
Иные налоги и сборы уплачиваются организациями, перешедшими на уплату единого сельскохозяйственного налога, в соответствии с иными режимами налогообложения, предусмотренными законодательством Российской Федерации о налогах и сборах. (в ред. Федерального закона от 13.03.2006 N 39-ФЗ)
Индивидуальные предприниматели, являющиеся налогоплательщиками единого сельскохозяйственного налога, освобождаются от обязанности по уплате налога на доходы физических лиц (в отношении доходов, полученных от предпринимательской деятельности, за исключением налога, уплачиваемого с доходов, облагаемых по налоговым ставкам, предусмотренным пунктами 2, 4 и 5 статьи 224 настоящего Кодекса), налога на имущество физических лиц (в отношении имущества, используемого для осуществления предпринимательской деятельности). Индивидуальные предприниматели, являющиеся налогоплательщиками единого сельскохозяйственного налога, не признаются налогоплательщиками налога на добавленную стоимость (за исключением налога на добавленную стоимость, подлежащего уплате в соответствии с настоящим Кодексом при ввозе товаров на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, а также налога на добавленную стоимость, уплачиваемого в соответствии со статьей 174.1 настоящего Кодекса). (в ред. Федеральных законов от 13.03.2006 N 39-ФЗ, от 17.05.2007 N 85-ФЗ, от 22.07.2008 N 155-ФЗ, от 24.07.2009 N 213-ФЗ, от 27.11.2010 N 306-ФЗ)
Абзац утратил силу с 1 января 2010 года. - Федеральный закон от 24.07.2009 N 213-ФЗ.
Иные налоги и сборы уплачиваются индивидуальными предпринимателями, перешедшими на уплату единого сельскохозяйственного налога, в соответствии с иными режимами налогообложения, предусмотренными законодательством Российской Федерации о налогах и сборах. (в ред. Федерального закона от 13.03.2006 N 39-ФЗ)
4. Организации и индивидуальные предприниматели, являющиеся налогоплательщиками единого сельскохозяйственного налога, не освобождаются от исполнения предусмотренных настоящим Кодексом обязанностей налоговых агентов.
5. Правила, предусмотренные настоящей главой, распространяются на крестьянские (фермерские) хозяйства.
Статья 346.2. Налогоплательщики
(в ред. Федерального закона от 03.11.2006 N 177-ФЗ)
1. Налогоплательщиками единого сельскохозяйственного налога (далее в настоящей главе - налогоплательщики) признаются организации и индивидуальные предприниматели, являющиеся сельскохозяйственными товаропроизводителями и перешедшие на уплату единого сельскохозяйственного налога в порядке, установленном настоящей главой.
2. В целях настоящей главы сельскохозяйственными товаропроизводителями признаются организации и индивидуальные предприниматели, производящие сельскохозяйственную продукцию, осуществляющие ее первичную и последующую (промышленную) переработку (в том числе на арендованных основных средствах) и реализующие эту продукцию, при условии, если в общем доходе от реализации товаров (работ, услуг) таких организаций и индивидуальных предпринимателей доля дохода от реализации произведенной ими сельскохозяйственной продукции, включая продукцию ее первичной переработки, произведенную ими из сельскохозяйственного сырья собственного производства, составляет не менее 70 процентов, а также сельскохозяйственные потребительские кооперативы (перерабатывающие, сбытовые (торговые), снабженческие, садоводческие, огороднические, животноводческие), признаваемые таковыми в соответствии с Федеральным законом от 8 декабря 1995 года N 193-ФЗ "О сельскохозяйственной кооперации", у которых доля доходов от реализации сельскохозяйственной продукции собственного производства членов данных кооперативов, включая продукцию первичной переработки, произведенную данными кооперативами из сельскохозяйственного сырья собственного производства членов этих кооперативов, а также от выполненных работ (услуг) для членов данных кооперативов составляет в общем доходе от реализации товаров (работ, услуг) не менее 70 процентов. (п. 2 в ред. Федерального закона от 30.12.2008 N 314-ФЗ)
2.1. В целях настоящей главы сельскохозяйственными товаропроизводителями также признаются:
1) градо- и поселкообразующие российские рыбохозяйственные организации, численность работающих в которых с учетом совместно проживающих с ними членов семей составляет не менее половины численности населения соответствующего населенного пункта и которые удовлетворяют условиям, установленным абзацами третьим и четвертым подпункта 2 настоящего пункта;
2) рыбохозяйственные организации и индивидуальные предприниматели при соблюдении ими следующих условий:
если средняя численность работников, определяемая в порядке, устанавливаемом федеральным органом исполнительной власти, уполномоченным в области статистики, не превышает за налоговый период 300 человек;
если в общем доходе от реализации товаров (работ, услуг) доля дохода от реализации их уловов водных биологических ресурсов и (или) произведенной собственными силами из них рыбной и иной продукции из водных биологических ресурсов составляет за налоговый период не менее 70 процентов;
если они осуществляют рыболовство на судах рыбопромыслового флота, принадлежащих им на
праве собственности, или используют их на основании договоров фрахтования (бербоут-чартера и тайм-чартера). (п. 2.1 введен Федеральным законом от 30.12.2008 N 314-ФЗ)
2.2. Для организаций и индивидуальных предпринимателей, осуществляющих последующую (промышленную) переработку продукции первичной переработки, произведенной ими из сельскохозяйственного сырья собственного производства или из сельскохозяйственного сырья собственного производства членов сельскохозяйственных потребительских кооперативов, доля дохода от реализации продукции первичной переработки, произведенной ими из сельскохозяйственного сырья собственного производства, и доля дохода от реализации продукции первичной переработки, произведенной из сельскохозяйственного сырья собственного производства членов сельскохозяйственных потребительских кооперативов, в общем доходе от реализации произведенной ими продукции из сельскохозяйственного сырья собственного производства или из сельскохозяйственного сырья собственного производства членов сельскохозяйственных потребительских кооперативов определяются исходя из соотношения расходов на производство сельскохозяйственной продукции и первичную переработку сельскохозяйственной продукции и общей суммы расходов на производство продукции из произведенного ими сельскохозяйственного сырья. (п. 2.2 введен Федеральным законом от 30.12.2008 N 314-ФЗ)
3. В целях настоящей главы к сельскохозяйственной продукции относятся продукция растениеводства сельского и лесного хозяйства и продукция животноводства (в том числе полученная в результате выращивания и доращивания рыб и других водных биологических ресурсов), конкретные виды которых определяются Правительством Российской Федерации в соответствии с Общероссийским классификатором продукции. При этом к сельскохозяйственной продукции относятся уловы водных биологических ресурсов, рыбная и иная продукция из водных биологических ресурсов, которые указаны в пунктах 4 и 5 статьи 333.3 настоящего Кодекса, а также уловы водных биологических ресурсов, добытых (выловленных) за пределами исключительной экономической зоны Российской Федерации в соответствии с международными договорами Российской Федерации в области рыболовства и сохранения водных биологических ресурсов, рыбная и иная произведенная на судах рыбопромыслового флота продукция из водных биологических ресурсов, добытых (выловленных) за пределами исключительной экономической зоны Российской Федерации в соответствии с международными договорами Российской Федерации в области рыболовства и сохранения водных биологических ресурсов. (в ред. Федерального закона от 30.12.2008 N 314-ФЗ)
4. Порядок отнесения продукции к продукции первичной переработки, произведенной из сельскохозяйственного сырья собственного производства, устанавливается Правительством Российской Федерации.
5. На уплату единого сельскохозяйственного налога вправе перейти следующие сельскохозяйственные товаропроизводители при соблюдении ими следующих условий:
1) сельскохозяйственные товаропроизводители (за исключением сельскохозяйственных товаропроизводителей, указанных в подпунктах 2 - 4 настоящего пункта), если по итогам работы за календарный год, предшествующий календарному году, в котором организация или индивидуальный предприниматель подает заявление о переходе на уплату единого сельскохозяйственного налога, в общем доходе от реализации товаров (работ, услуг) доля дохода от реализации произведенной ими сельскохозяйственной продукции, включая продукцию первичной переработки, произведенную ими из сельскохозяйственного сырья собственного производства, составляет не менее 70 процентов;
2) сельскохозяйственные товаропроизводители - сельскохозяйственные потребительские кооперативы, если по итогам работы за календарный год, предшествующий календарному году, в котором они подают заявление о переходе на уплату единого сельскохозяйственного налога, в общем доходе от реализации товаров (работ, услуг) доля доходов от реализации сельскохозяйственной продукции собственного производства членов сельскохозяйственных потребительских кооперативов, включая продукцию первичной переработки, произведенную данными кооперативами из сельскохозяйственного сырья собственного производства членов данных кооперативов, а также от выполненных работ (услуг) для членов данных кооперативов составляет не менее 70 процентов;
3) сельскохозяйственные товаропроизводители - рыбохозяйственные организации, являющиеся
градо- и поселкообразующими российскими рыбохозяйственными организациями, если они удовлетворяют следующим условиям:
если в общем доходе от реализации товаров (работ, услуг) за календарный год, предшествующий календарному году, в котором эти организации подают заявление о переходе на уплату единого сельскохозяйственного налога, доля дохода от реализации их уловов водных биологических ресурсов и (или) произведенной из них собственными силами рыбной и иной продукции из водных биологических ресурсов составляет не менее 70 процентов;
если они осуществляют рыболовство на судах рыбопромыслового флота, принадлежащих им на праве собственности, или используют их на основании договоров фрахтования (бербоут-чартера и тайм-чартера);
4) сельскохозяйственные товаропроизводители - рыбохозяйственные организации (за исключением организаций, указанных в подпункте 3 настоящего пункта) и индивидуальные предприниматели с начала следующего календарного года, если они удовлетворяют следующим условиям:
если средняя численность работников, определяемая в порядке, устанавливаемом федеральным органом исполнительной власти, уполномоченным в области статистики, за каждый из двух календарных лет, предшествующих календарному году, в котором организация или индивидуальный предприниматель подают заявление о переходе на уплату единого сельскохозяйственного налога, не превышает 300 человек;
если в общем доходе от реализации товаров (работ, услуг) за календарный год, предшествующий календарному году, в котором подается заявление о переходе на уплату единого сельскохозяйственного налога, доля дохода от реализации их уловов водных биологических ресурсов и (или) произведенной из них собственными силами рыбной и иной продукции из водных биологических ресурсов составляет не менее 70 процентов;
5) вновь созданные в текущем году организации (за исключением организаций, указанных в подпунктах 6 и 7 настоящего пункта) с начала следующего календарного года, если в общем объеме доходов от реализации товаров (работ, услуг) по итогам последнего отчетного периода в текущем календарном году, определяемого в связи с применением иного налогового режима, доля дохода от реализации произведенной этими организациями сельскохозяйственной продукции, включая продукцию первичной переработки, произведенную ими из сельскохозяйственного сырья собственного производства, составляет не менее 70 процентов;
6) вновь созданные в текущем календарном году сельскохозяйственные потребительские кооперативы с начала следующего календарного года, если в общем объеме доходов от реализации товаров (работ, услуг) за последний отчетный период в текущем календарном году, определяемый в связи с применением иного налогового режима, доля доходов от реализации сельскохозяйственной продукции собственного производства членов сельскохозяйственных потребительских кооперативов, включая продукцию первичной переработки, произведенную данными кооперативами из сельскохозяйственного сырья собственного производства членов данных кооперативов, а также от выполненных работ (услуг) для членов данных кооперативов составляет не менее 70 процентов;
7) вновь созданные в текущем календарном году рыбохозяйственные организации или вновь зарегистрированные индивидуальные предприниматели вправе подать заявление о переходе на уплату единого сельскохозяйственного налога с начала следующего календарного года при соблюдении ими следующих условий:
если по итогам последнего отчетного периода в текущем календарном году средняя численность работников, определяемая в порядке, устанавливаемом федеральным органом исполнительной власти, уполномоченным в области статистики, не превышает 300 человек (данная норма не распространяется на градо- и поселкообразующие российские рыбохозяйственные организации);
если в общем объеме доходов от реализации товаров (работ, услуг) за последний отчетный период в текущем календарном году, определяемый в связи с применением иного налогового режима, доля дохода от реализации выловленных ими рыбы и (или) объектов водных биологических ресурсов, включая продукцию их первичной переработки, произведенную собственными силами из выловленных ими рыбы и
(или) объектов водных биологических ресурсов, составляет не менее 70 процентов;
если они осуществляют рыболовство на судах рыбопромыслового флота, принадлежащих им на праве собственности, или используют их на основании договоров фрахтования (бербоут-чартера и тайм-чартера);
8) вновь зарегистрированные в текущем календарном году индивидуальные предприниматели (за исключением индивидуальных предпринимателей, указанных в подпункте 7 настоящего пункта) с начала следующего календарного года, если за период до 1 октября текущего года в общем доходе от реализации товаров (работ, услуг) в связи с осуществлением предпринимательской деятельности таких индивидуальных предпринимателей доля дохода от реализации произведенной ими сельскохозяйственной продукции, включая продукцию первичной переработки, произведенную ими из сельскохозяйственного сырья собственного производства, составляет не менее 70 процентов.
В целях настоящего пункта доходы от реализации определяются в порядке, предусмотренном статьями 248 и 249 настоящего Кодекса, доходы, указанные в статье 251 настоящего Кодекса, не учитываются. (п. 5 в ред. Федерального закона от 30.12.2008 N 314-ФЗ)
6. Не вправе переходить на уплату единого сельскохозяйственного налога:
1) утратил силу. - Федеральный закон от 22.07.2008 N 155-ФЗ;
2) организации и индивидуальные предприниматели, занимающиеся производством подакцизных товаров;
3) организации и индивидуальные предприниматели, осуществляющие предпринимательскую деятельность в сфере игорного бизнеса;
4) казенные, бюджетные и автономные учреждения. (пп. 4 в ред. Федерального закона от 08.05.2010 N 83-ФЗ)
7. Организации и индивидуальные предприниматели, переведенные в соответствии с главой 26.3 настоящего Кодекса на уплату единого налога на вмененный доход для отдельных видов деятельности по одному или нескольким видам предпринимательской деятельности, вправе перейти на уплату единого сельскохозяйственного налога в отношении иных осуществляемых ими видов предпринимательской деятельности. При этом ограничения, установленные пунктом 5 настоящей статьи, по объему дохода от реализации произведенной ими сельскохозяйственной продукции, включая продукцию первичной переработки, произведенную ими из сельскохозяйственного сырья собственного производства и по объему дохода от реализации сельскохозяйственной продукции собственного производства членов сельскохозяйственных потребительских кооперативов, а также от выполненных работ (услуг) для членов данных кооперативов, определяются исходя из всех осуществляемых этими организациями и индивидуальными предпринимателями видов деятельности. (в ред. Федерального закона от 17.05.2007 N 85-ФЗ)
При этом в отношении реализации налогоплательщиками единого сельскохозяйственного налога произведенной ими сельскохозяйственной продукции, включая продукцию первичной переработки, произведенную ими из сельскохозяйственного сырья собственного производства или произведенной ими сельскохозяйственной продукции собственного производства членов сельскохозяйственных потребительских кооперативов, включая продукцию первичной переработки, произведенную данными кооперативами из сельскохозяйственного сырья собственного производства членов данных кооперативов, через свои магазины, торговые точки, столовые и полевые кухни система налогообложения в виде единого налога на вмененный доход для отдельных видов деятельности в соответствии с главой 26.3 настоящего Кодекса не применяется. (в ред. Федерального закона от 17.05.2007 N 85-ФЗ)
Сельскохозяйственные товаропроизводители - рыбохозяйственные организации и индивидуальные предприниматели, изъявившие желание перейти на применение системы налогообложения для
сельскохозяйственных товаропроизводителей (единый сельскохозяйственный налог) с 1 января 2009 года, вправе подать в налоговые органы по своему месту нахождения (месту жительства) заявление о переходе на уплату единого сельскохозяйственного налога не позднее 15 февраля 2009 года при соблюдении ими условий, установленных Федеральным законом от 30.12.2008 N 314-ФЗ.
Статья 346.3. Порядок и условия начала и прекращения применения единого сельскохозяйственного налога (в ред. Федерального закона от 13.03.2006 N 39-ФЗ)
1. Сельскохозяйственные товаропроизводители, изъявившие желание перейти на уплату единого сельскохозяйственного налога, подают в период с 20 октября по 20 декабря года, предшествующего году, начиная с которого сельскохозяйственные товаропроизводители переходят на уплату единого сельскохозяйственного налога, в налоговый орган по своему местонахождению (месту жительства) заявление. При этом сельскохозяйственные товаропроизводители в заявлении о переходе на уплату единого сельскохозяйственного налога указывают данные о доле дохода от реализации произведенной ими сельскохозяйственной продукции, включая продукцию первичной переработки, произведенную ими из сельскохозяйственного сырья собственного производства или данные о доле доходов от реализации сельскохозяйственной продукции собственного производства членов сельскохозяйственных потребительских кооперативов, включая продукцию первичной переработки, произведенную данными кооперативами из сельскохозяйственного сырья собственного производства членов этих кооперативов, а также от выполненных работ (услуг) для членов данных кооперативов, в общем доходе от реализации товаров (работ, услуг), полученном ими по итогам календарного года, предшествующего году, в котором организация или индивидуальный предприниматель подают заявление о переходе на уплату единого сельскохозяйственного налога. (в ред. Федеральных законов от 29.06.2005 N 68-ФЗ, от 13.03.2006 N 39-ФЗ, от 17.05.2007 N 85-ФЗ)
2. Вновь созданная организация или вновь зарегистрированный индивидуальный предприниматель вправе подать заявление о переходе на уплату единого сельскохозяйственного налога в пятидневный срок с даты постановки на учет в налоговом органе, указанной в свидетельстве о постановке на учет в налоговом органе, выданном в соответствии с пунктом 2 статьи 84 настоящего Кодекса. В этом случае организация или индивидуальный предприниматель считаются перешедшими на уплату единого сельскохозяйственного налога в текущем налоговом периоде с даты постановки на учет в налоговом органе, указанной в свидетельстве о постановке на учет в налоговом органе. (в ред. Федеральных законов от 13.03.2006 N 39-ФЗ, от 27.07.2010 N 229-ФЗ)
3. Налогоплательщики, перешедшие на уплату единого сельскохозяйственного налога, не вправе до окончания налогового периода перейти на иные режимы налогообложения. (в ред. Федерального закона от 13.03.2006 N 39-ФЗ)
4. Если по итогам налогового периода налогоплательщик не соответствует условиям, установленным пунктами 2, 2.1, 5 и 6 статьи 346.2 настоящего Кодекса, он считается утратившим право на применение единого сельскохозяйственного налога с начала налогового периода, в котором допущено нарушение указанного ограничения и (или) выявлено несоответствие установленным условиям. (в ред. Федерального закона от 30.12.2008 N 314-ФЗ)
При этом ограничения по объему дохода от реализации произведенной налогоплательщиком сельскохозяйственной продукции, в том числе от реализации сельскохозяйственной продукции собственного производства членов сельскохозяйственных потребительских кооперативов, включая продукцию первичной переработки, произведенную налогоплательщиком из сельскохозяйственного сырья собственного производства, в том числе продукцию первичной переработки, произведенную сельскохозяйственным потребительским кооперативом из сельскохозяйственного сырья собственного производства членов данного кооператива, а также от выполненных работ (услуг) для членов данных кооперативов определяются исходя из всех осуществляемых им видов деятельности. (в ред. Федерального закона от 17.05.2007 N 85-ФЗ)
Налогоплательщик, утративший право на применение единого сельскохозяйственного налога, в течение одного месяца после истечения налогового периода, в котором допущено нарушение указанного в абзаце первом настоящего пункта ограничения и (или) несоответствие требованиям, установленным пунктами 2, 2.1, 5 и 6 статьи 346.2 настоящего Кодекса, должен за весь налоговый период произвести перерасчет налоговых обязательств по налогу на добавленную стоимость, налогу на прибыль организаций,
налогу на доходы физических лиц, налогу на имущество организаций, налогу на имущество физических лиц в порядке, предусмотренном законодательством Российской Федерации о налогах и сборах для вновь созданных организаций или вновь зарегистрированных индивидуальных предпринимателей. Указанный в настоящем абзаце налогоплательщик уплачивает пени за несвоевременную уплату указанных налогов и авансовых платежей по ним в следующем порядке: (в ред. Федеральных законов от 27.07.2006 N 137-ФЗ, от 30.12.2008 N 314-ФЗ, от 24.07.2009 N 213-ФЗ, от 02.06.2010 N 115-ФЗ)
в случае, если налогоплательщик по итогам налогового периода нарушил требования, установленные пунктами 2 и 2.1 статьи 346.2 настоящего Кодекса, и не произвел в установленном абзацем третьим настоящего пункта порядке перерасчет подлежащих уплате сумм налогов, то пени начисляются за каждый календарный день просрочки исполнения обязанности по уплате соответствующего налога начиная со следующего дня после установленного абзацем третьим настоящего пункта срока перерасчета подлежащих уплате сумм налогов; (абзац введен Федеральным законом от 02.06.2010 N 115-ФЗ)
в случае, если организация или индивидуальный предприниматель нарушили требования, установленные пунктами 5 и 6 статьи 346.2 настоящего Кодекса для перехода на уплату единого сельскохозяйственного налога, и необоснованно применяли данный налог, то пени начисляются за каждый календарный день просрочки исполнения обязанности по уплате налога (авансового платежа по налогу), который должен был уплачиваться в соответствии с общим режимом налогообложения, начиная со дня, следующего за установленным законодательством о налогах и сборах днем уплаты соответствующего налога (авансового платежа по налогу) в налоговом периоде, в котором необоснованно применялся единый сельскохозяйственный налог. (абзац введен Федеральным законом от 02.06.2010 N 115-ФЗ) (п. 4 в ред. Федерального закона от 13.03.2006 N 39-ФЗ)
5. Налогоплательщик обязан сообщить в налоговый орган о переходе на иной режим налогообложения, осуществленном в соответствии с пунктом 4 настоящей статьи, в течение пятнадцати дней по истечении отчетного (налогового) периода. (п. 5 в ред. Федерального закона от 13.03.2006 N 39-ФЗ)
6. Налогоплательщики, уплачивающие единый сельскохозяйственный налог, вправе перейти на иной режим налогообложения с начала календарного года, уведомив об этом налоговый орган по местонахождению организации (месту жительства индивидуального предпринимателя) не позднее 15 января года, в котором они предполагают перейти на иной режим налогообложения. (в ред. Федерального закона от 13.03.2006 N 39-ФЗ)
7. Налогоплательщики, перешедшие с уплаты единого сельскохозяйственного налога на иной режим налогообложения, вправе вновь перейти на уплату единого сельскохозяйственного налога не ранее чем через один год после того, как они утратили право на уплату единого сельскохозяйственного налога. (в ред. Федерального закона от 13.03.2006 N 39-ФЗ)
8. Суммы налога на добавленную стоимость, принятые к вычету сельскохозяйственными товаропроизводителями в порядке, предусмотренном главой 21 настоящего Кодекса, до перехода на уплату единого сельскохозяйственного налога, по товарам (работам, услугам), включая основные средства и нематериальные активы, приобретенным для осуществления операций, признаваемых объектами налогообложения по налогу на добавленную стоимость, при переходе на уплату единого сельскохозяйственного налога, восстановлению (уплате в бюджет) не подлежат.
Если организация или индивидуальный предприниматель, перешедшие с уплаты единого сельскохозяйственного налога на иной режим налогообложения, признаются налогоплательщиками налога на добавленную стоимость в соответствии с главой 21 настоящего Кодекса, то суммы налога на добавленную стоимость, предъявленные им по товарам (работам, услугам), включая основные средства и нематериальные активы, приобретенным до перехода на иной режим налогообложения, при исчислении налога на добавленную стоимость вычету не подлежат. (в ред. Федерального закона от 13.03.2006 N 39-ФЗ) (п. 8 введен Федеральным законом от 05.04.2004 N 16-ФЗ)
Статья 346.4. Объект налогообложения
Объектом налогообложения признаются доходы, уменьшенные на величину расходов.
Статья 346.5. Порядок определения и признания доходов и расходов
1. При определении объекта налогообложения учитываются следующие доходы:
доходы от реализации, определяемые в соответствии со статьей 249 настоящего Кодекса;
внереализационные доходы, определяемые в соответствии со статьей 250 настоящего Кодекса.
При определении объекта налогообложения не учитываются: (в ред. Федерального закона от 22.07.2008 N 155-ФЗ)
доходы, указанные в статье 251 настоящего Кодекса; (абзац введен Федеральным законом от 22.07.2008 N 155-ФЗ)
доходы организации, облагаемые налогом на прибыль организаций по налоговым ставкам, предусмотренным пунктами 3 и 4 статьи 284 настоящего Кодекса, в порядке, установленном главой 25 настоящего Кодекса; (абзац введен Федеральным законом от 22.07.2008 N 155-ФЗ)
доходы индивидуального предпринимателя, облагаемые налогом на доходы физических лиц по налоговым ставкам, предусмотренным пунктами 2, 4 и 5 статьи 224 настоящего Кодекса, в порядке, установленном главой 23 настоящего Кодекса. (абзац введен Федеральным законом от 22.07.2008 N 155-ФЗ) (п. 1 в ред. Федерального закона от 13.03.2006 N 39-ФЗ)
2. При определении объекта налогообложения налогоплательщики уменьшают полученные ими доходы на следующие расходы:
1) расходы на приобретение, сооружение и изготовление основных средств, а также на достройку, дооборудование, реконструкцию, модернизацию и техническое перевооружение основных средств (с учетом положений пункта 4 и абзаца шестого подпункта 2 пункта 5 настоящей статьи); (в ред. Федеральных законов от 13.03.2006 N 39-ФЗ, от 17.05.2007 N 85-ФЗ)
2) расходы на приобретение нематериальных активов, создание нематериальных активов самим налогоплательщиком (с учетом положений пункта 4 и абзаца шестого подпункта 2 пункта 5 настоящей статьи); (пп. 2 в ред. Федерального закона от 13.03.2006 N 39-ФЗ)
3) расходы на ремонт основных средств (в том числе арендованных);
4) арендные (в том числе лизинговые) платежи за арендуемое (в том числе принятое в лизинг) имущество;
5) материальные расходы, включая расходы на приобретение семян, рассады, саженцев и другого посадочного материала, удобрений, кормов, медикаментов, биопрепаратов и средств защиты растений; (в ред. Федерального закона от 13.03.2006 N 39-ФЗ)
6) расходы на оплату труда, выплату компенсаций, пособий по временной нетрудоспособности в соответствии с законодательством Российской Федерации; (в ред. Федерального закона от 22.07.2008 N 155-ФЗ)
6.1) расходы на обеспечение мер по технике безопасности, предусмотренных нормативными правовыми актами Российской Федерации, и расходы, связанные с содержанием помещений и инвентаря здравпунктов, находящихся непосредственно на территории организации; (пп. 6.1 введен Федеральным законом от 22.07.2008 N 155-ФЗ)
7) расходы на обязательное и добровольное страхование, которые включают страховые взносы по всем видам обязательного страхования, в том числе страховые взносы на обязательное пенсионное страхование, обязательное социальное страхование на случай временной нетрудоспособности и в связи с материнством, обязательное медицинское страхование, обязательное социальное страхование от несчастных случаев на производстве и профессиональных заболеваний, а также по следующим видам добровольного страхования: (в ред. Федерального закона от 24.07.2009 N 213-ФЗ)
добровольному страхованию средств транспорта (в том числе арендованного);
добровольному страхованию грузов;
добровольному страхованию основных средств производственного назначения (в том числе арендованных), нематериальных активов, объектов незавершенного капитального строительства (в том числе арендованных);
добровольному страхованию рисков, связанных с выполнением строительно-монтажных работ;
добровольному страхованию товарно-материальных запасов;
добровольному страхованию урожая сельскохозяйственных культур и животных;
добровольному страхованию иного имущества, используемого налогоплательщиком при осуществлении деятельности, направленной на получение дохода;
добровольному страхованию ответственности за причинение вреда, если такое страхование является условием осуществления налогоплательщиком деятельности в соответствии с международными обязательствами Российской Федерации или общепринятыми международными требованиями; (пп. 7 в ред. Федерального закона от 13.03.2006 N 39-ФЗ)
8) суммы налога на добавленную стоимость по приобретенным и оплаченным налогоплательщиком товарам (работам, услугам), расходы на приобретение (оплату) которых подлежат включению в состав расходов в соответствии с настоящей статьей; (пп. 8 в ред. Федерального закона от 13.03.2006 N 39-ФЗ)
9) суммы процентов, уплачиваемые за предоставление в пользование денежных средств (кредитов, займов), а также расходы, связанные с оплатой услуг, оказываемых кредитными организациями, в том числе связанные с продажей иностранной валюты при взыскании налога, сбора, пеней и штрафа в порядке, предусмотренном статьей 46 настоящего Кодекса; (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
10) расходы на обеспечение пожарной безопасности в соответствии с законодательством Российской Федерации, расходы на услуги по охране имущества, обслуживанию охранно-пожарной сигнализации, расходы на приобретение услуг пожарной охраны и иных услуг охранной деятельности;
Положения подпункта 11 пункта 2 статьи 346.5 (в редакции Федерального закона от 28.12.2010 N 395-ФЗ) применяются с 1 января 2011 года.
11) суммы таможенных платежей, уплачиваемые при ввозе (вывозе) товаров на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, и не подлежащие возврату налогоплательщикам в соответствии с таможенным законодательством Таможенного союза и законодательством Российской Федерации о таможенном деле; (в ред. Федеральных законов от 27.11.2010 N 306-ФЗ, от 28.12.2010 N 395-ФЗ)
12) расходы на содержание служебного транспорта, а также расходы на компенсацию за использование для служебных поездок личных легковых автомобилей и мотоциклов в пределах норм, установленных Правительством Российской Федерации;
13) расходы на командировки, в частности на:
проезд работника к месту командировки и обратно к месту постоянной работы;
наем жилого помещения. По этой статье расходов подлежат возмещению также расходы работника на оплату дополнительных услуг, оказываемых в гостиницах (за исключением расходов на обслуживание в барах и ресторанах, расходов на обслуживание в номере, расходов за пользование рекреационно-оздоровительными объектами);
суточные или полевое довольствие; (в ред. Федерального закона от 22.07.2008 N 155-ФЗ)
оформление и выдачу виз, паспортов, ваучеров, приглашений и иных аналогичных документов;
консульские, аэродромные сборы, сборы за право въезда, прохода, транзита автомобильного и иного транспорта, за пользование морскими каналами, другими подобными сооружениями и иные аналогичные платежи и сборы;
14) плату нотариусу за нотариальное оформление документов. При этом такие расходы принимаются в пределах тарифов, утвержденных в установленном порядке;
15) расходы на бухгалтерские, аудиторские и юридические услуги; (пп. 15 в ред. Федерального закона от 13.03.2006 N 39-ФЗ)
16) расходы на опубликование бухгалтерской отчетности, а также на опубликование и иное раскрытие другой информации, если законодательством Российской Федерации на налогоплательщика возложена обязанность осуществлять такое опубликование (раскрытие);
17) расходы на канцелярские товары;
18) расходы на почтовые, телефонные, телеграфные и другие подобные услуги, расходы на оплату услуг связи;
19) расходы, связанные с приобретением права на использование программ для ЭВМ и баз данных по договорам с правообладателем (по лицензионным соглашениям). К указанным расходам относятся также расходы на обновление программ для ЭВМ и баз данных;
20) расходы на рекламу производимых (приобретаемых) и (или) реализуемых товаров (работ, услуг), товарного знака и знака обслуживания;
21) расходы на подготовку и освоение новых производств, цехов и агрегатов;
22) расходы на питание работников, занятых на сельскохозяйственных работах;
22.1) расходы на рацион питания экипажей морских и речных судов в пределах норм, утвержденных Правительством Российской Федерации; (пп. 22.1 введен Федеральным законом от 22.07.2008 N 155-ФЗ)
23) суммы налогов и сборов, уплачиваемые в соответствии с законодательством Российской Федерации о налогах и сборах;
24) расходы на оплату стоимости товаров, приобретенных для дальнейшей реализации (уменьшенные на величину расходов, указанных в подпункте 8 настоящего пункта), в том числе расходы, связанные с приобретением и реализацией указанных товаров, включая расходы по хранению, обслуживанию и транспортировке; (в ред. Федерального закона от 13.03.2006 N 39-ФЗ)
25) расходы на информационно-консультативные услуги;
26) расходы на подготовку и переподготовку кадров, состоящих в штате налогоплательщика, на договорной основе в порядке, предусмотренном пунктом 3 статьи 264 настоящего Кодекса; (пп. 26 в ред. Федерального закона от 13.03.2006 N 39-ФЗ)
27) судебные расходы и арбитражные сборы;
28) расходы в виде уплаченных на основании решения суда, вступившего в законную силу, штрафов, пеней и (или) иных санкций за нарушение договорных или долговых обязательств, а также расходы на возмещение причиненного ущерба; (пп. 28 в ред. Федерального закона от 13.03.2006 N 39-ФЗ)
29) расходы на подготовку в образовательных учреждениях среднего профессионального и высшего профессионального образования специалистов для налогоплательщиков. Указанные расходы учитываются для целей налогообложения при условии, что с обучающимися в указанных образовательных учреждениях физическими лицами заключены договоры (контракты) на обучение, предусматривающие их работу у налогоплательщика в течение не менее трех лет по специальности после окончания соответствующего образовательного учреждения; (пп. 29 введен Федеральным законом от 29.06.2005 N 68-ФЗ)
30) расходы в виде отрицательной курсовой разницы, возникающей от переоценки имущества в виде валютных ценностей и требований (обязательств), стоимость которых выражена в иностранной валюте, в том числе по валютным счетам в банках, проводимой в связи с изменением официального курса иностранной валюты к рублю Российской Федерации, установленного Центральным банком Российской Федерации; (пп. 30 введен Федеральным законом от 13.03.2006 N 39-ФЗ)
31) расходы на приобретение имущественных прав на земельные участки, включая расходы на приобретение права на заключение договора аренды земельных участков при условии заключения указанного договора аренды, в том числе:
на земельные участки из земель сельскохозяйственного назначения;
на земельные участки, которые находятся в государственной или муниципальной собственности и на которых расположены здания, строения, сооружения, используемые для сельскохозяйственного производства; (пп. 31 в ред. Федерального закона от 22.07.2008 N 155-ФЗ)
32) расходы на приобретение молодняка скота для последующего формирования основного стада, продуктивного скота, молодняка птицы и мальков рыбы; (пп. 32 введен Федеральным законом от 13.03.2006 N 39-ФЗ)
33) расходы на содержание вахтовых и временных поселков, связанных с сельскохозяйственным производством по пастбищному скотоводству; (пп. 33 введен Федеральным законом от 13.03.2006 N 39-ФЗ)
34) расходы на выплату комиссионных, агентских вознаграждений и вознаграждений по договорам поручения; (пп. 34 введен Федеральным законом от 13.03.2006 N 39-ФЗ)
35) расходы на сертификацию продукции; (пп. 35 введен Федеральным законом от 13.03.2006 N 39-ФЗ)
36) периодические (текущие) платежи за пользование правами на результаты интеллектуальной деятельности и средствами индивидуализации (в частности, правами, возникающими из патентов на изобретения, промышленные образцы и другие виды интеллектуальной собственности); (пп. 36 введен Федеральным законом от 13.03.2006 N 39-ФЗ)
37) расходы на проведение (в случаях, установленных законодательством Российской Федерации) обязательной оценки в целях контроля за правильностью уплаты налогов в случае возникновения спора об исчислении налоговой базы, а также расходы на проведение оценки имущества при определении его рыночной стоимости в целях залога; (пп. 37 введен Федеральным законом от 13.03.2006 N 39-ФЗ)
38) плата за предоставление информации о зарегистрированных правах;
(пп. 38 введен Федеральным законом от 13.03.2006 N 39-ФЗ)
39) расходы на оплату услуг специализированных организаций по изготовлению документов кадастрового и технического учета (инвентаризации) объектов недвижимости (в том числе правоустанавливающих документов на земельные участки и документов о межевании земельных участков); (пп. 39 введен Федеральным законом от 13.03.2006 N 39-ФЗ)
40) расходы на оплату услуг специализированных организаций по проведению экспертизы, обследований, выдаче заключений и по предоставлению иных документов, наличие которых обязательно для получения лицензии (разрешения) на осуществление конкретного вида деятельности; (пп. 40 введен Федеральным законом от 13.03.2006 N 39-ФЗ)
41) расходы, связанные с участием в торгах (конкурсах, аукционах), проводимых при реализации заказов на поставку продукции, указанной в пункте 3 статьи 346.2 настоящего Кодекса; (пп. 41 в ред. Федерального закона от 22.07.2008 N 155-ФЗ)
42) расходы в виде потерь от падежа и вынужденного убоя птицы и животных в пределах норм, утверждаемых Правительством Российской Федерации, за исключением случаев стихийных бедствий, пожаров, аварий, эпизоотий и других чрезвычайных ситуаций; (пп. 42 в ред. Федерального закона от 25.11.2009 N 275-ФЗ)
43) суммы портовых сборов, расходы на услуги лоцмана и иные аналогичные расходы; (пп. 43 введен Федеральным законом от 22.07.2008 N 155-ФЗ)
44) расходы в виде потерь от стихийных бедствий, пожаров, аварий, эпизоотий и других чрезвычайных ситуаций, включая затраты, связанные с предотвращением и ликвидацией их последствий. (пп. 44 введен Федеральным законом от 25.11.2009 N 275-ФЗ)
3. Расходы, указанные в пункте 2 настоящей статьи, принимаются при условии их соответствия критериям, указанным в пункте 1 статьи 252 настоящего Кодекса.
Расходы, указанные в подпунктах 5, 6, 7, 9 - 21, 26 и 30 пункта 2 настоящей статьи, принимаются применительно к порядку, предусмотренному для исчисления налога на прибыль организаций в соответствии со статьями 254, 255, 263, 264, 265 и 269 настоящего Кодекса. (в ред. Федерального закона от 13.03.2006 N 39-ФЗ)
4. Расходы на приобретение (сооружение, изготовление, достройку, дооборудование, реконструкцию, модернизацию и техническое перевооружение) основных средств, а также расходы на приобретение (создание самим налогоплательщиком) нематериальных активов принимаются в следующем порядке: (в ред. Федерального закона от 17.05.2007 N 85-ФЗ)
1) в отношении расходов на приобретение (сооружение, изготовление) в период применения единого сельскохозяйственного налога основных средств, а также расходов на достройку, дооборудование, реконструкцию, модернизацию и техническое перевооружение основных средств, произведенных в указанном периоде, - с момента ввода этих основных средств в эксплуатацию; (в ред. Федерального закона от 17.05.2007 N 85-ФЗ)
в отношении приобретенных (созданных самим налогоплательщиком) в период применения единого сельскохозяйственного налога нематериальных активов - с момента принятия этих нематериальных активов на бухгалтерский учет;
2) в отношении приобретенных (сооруженных, изготовленных) основных средств, а также приобретенных (созданных самим налогоплательщиком) нематериальных активов до перехода на уплату единого сельскохозяйственного налога стоимость основных средств и нематериальных активов включается в расходы в следующем порядке:
в отношении основных средств и нематериальных активов со сроком полезного использования до трех лет включительно - в течение первого календарного года применения единого сельскохозяйственного налога; (в ред. Федерального закона от 17.05.2007 N 85-ФЗ)
в отношении основных средств и нематериальных активов со сроком полезного использования от трех до 15 лет включительно: в течение первого календарного года применения единого сельскохозяйственного налога - 50 процентов стоимости, второго календарного года - 30 процентов стоимости и в течение третьего календарного года - 20 процентов стоимости; (в ред. Федерального закона от 17.05.2007 N 85-ФЗ)
в отношении основных средств и нематериальных активов со сроком полезного использования свыше 15 лет - в течение первых 10 лет применения единого сельскохозяйственного налога равными долями от стоимости основных средств и нематериальных активов. (в ред. Федерального закона от 17.05.2007 N 85-ФЗ)
При этом в течение налогового периода данные расходы принимаются равными долями.
В случае, если налогоплательщик перешел на уплату единого сельскохозяйственного налога с момента постановки на учет в налоговых органах, стоимость основных средств и нематериальных активов принимается по первоначальной стоимости этого имущества, определяемой в порядке, установленном законодательством Российской Федерации о бухгалтерском учете.
В случае, если налогоплательщик перешел на уплату единого сельскохозяйственного налога с иных режимов налогообложения, стоимость основных средств и нематериальных активов учитывается в порядке, установленном пунктами 6.1 и 9 статьи 346.6 настоящего Кодекса.
Определение сроков полезного использования основных средств осуществляется на основании утверждаемой Правительством Российской Федерации в соответствии со статьей 258 настоящего Кодекса классификации основных средств, включаемых в амортизационные группы. Сроки полезного использования основных средств, которые не указаны в данной классификации, устанавливаются налогоплательщиком в соответствии с техническими условиями или рекомендациями организаций-изготовителей.
Основные средства, права на которые подлежат государственной регистрации в соответствии с законодательством Российской Федерации, учитываются в расходах в соответствии с настоящей статьей с момента документально подтвержденного факта подачи документов на регистрацию указанных прав. Указанное положение в части обязательности выполнения условия документального подтверждения факта подачи документов на регистрацию не распространяется на основные средства, введенные в эксплуатацию до 31 января 1998 года.
Определение сроков полезного использования нематериальных активов осуществляется в соответствии с пунктом 2 статьи 258 настоящего Кодекса.
В случае реализации (передачи) приобретенных (сооруженных, изготовленных, созданных самим налогоплательщиком) основных средств и нематериальных активов до истечения трех лет с момента учета расходов на их приобретение (сооружение, изготовление, достройку, дооборудование, реконструкцию, модернизацию и техническое перевооружение, а также создание самим налогоплательщиком) в составе расходов в соответствии с настоящей главой (в отношении основных средств и нематериальных активов со сроком полезного использования свыше 15 лет - до истечения 10 лет с момента их приобретения (сооружения, изготовления, создания самим налогоплательщиком) налогоплательщик обязан пересчитать налоговую базу за весь период пользования такими основными средствами и нематериальными активами с момента их учета в составе расходов на приобретение (сооружение, изготовление, достройку, дооборудование, реконструкцию, модернизацию и техническое перевооружение, а также создание самим налогоплательщиком) до даты реализации (передачи) с учетом положений главы 25 настоящего Кодекса и уплатить дополнительную сумму налога и пени. (в ред. Федерального закона от 17.05.2007 N 85-ФЗ)
В состав основных средств и нематериальных активов в целях настоящей статьи включаются основные средства и нематериальные активы, которые признаются амортизируемым имуществом в соответствии с главой 25 настоящего Кодекса с учетом положений настоящей главы, а расходы на достройку, дооборудование, реконструкцию, модернизацию и техническое перевооружение основных средств определяются с учетом положений пункта 2 статьи 257 настоящего Кодекса. (в ред. Федерального закона от 17.05.2007 N 85-ФЗ) (п. 4 в ред. Федерального закона от 13.03.2006 N 39-ФЗ)
4.1. Расходы на приобретение имущественных прав на земельные участки учитываются в составе расходов равномерно в течение срока, определенного налогоплательщиком, но не менее семи лет. Суммы расходов учитываются равными долями за отчетный и налоговый периоды.
Сумма расходов на приобретение имущественных прав на земельные участки подлежит включению в состав расходов после фактической оплаты налогоплательщиком имущественных прав на земельные участки в размере уплаченных сумм и при наличии документально подтвержденного факта подачи документов на государственную регистрацию указанного права в случаях, установленных законодательством Российской Федерации. (абзац введен Федеральным законом от 22.07.2008 N 155-ФЗ)
В целях настоящего пункта под документальным подтверждением факта подачи документов на государственную регистрацию имущественных прав понимается расписка в получении органом, осуществляющим кадастровый учет, ведение государственного кадастра недвижимости и государственную регистрацию прав на недвижимое имущество и сделок с ним, документов на государственную регистрацию указанных прав. (абзац введен Федеральным законом от 22.07.2008 N 155-ФЗ, в ред. Федерального закона от 28.11.2009 N 283-ФЗ)
Указанные расходы отражаются в последний день отчетного (налогового) периода и учитываются только по земельным участкам, используемым при осуществлении предпринимательской деятельности. (абзац введен Федеральным законом от 22.07.2008 N 155-ФЗ) (п. 4.1 введен Федеральным законом от 13.03.2006 N 39-ФЗ)
5. Признание доходов и расходов налогоплательщика осуществляется в следующем порядке:
1) в целях настоящей главы датой получения доходов признается день поступления средств на счета в банках и (или) в кассу, получения иного имущества (работ, услуг) и (или) имущественных прав, а также погашения задолженности иным способом (кассовый метод).
При использовании покупателем в расчетах за приобретенные им товары (работы, услуги) и (или) имущественные права векселя датой получения доходов у налогоплательщика признается дата оплаты векселя (день поступления денежных средств от векселедателя либо иного обязанного по указанному векселю лица) или день передачи налогоплательщиком указанного векселя по индоссаменту третьему лицу.
Суммы выплат, полученные на содействие самозанятости безработных граждан и стимулирование создания безработными гражданами, открывшими собственное дело, дополнительных рабочих мест для трудоустройства безработных граждан за счет средств бюджетов бюджетной системы Российской Федерации в соответствии с программами, утверждаемыми соответствующими органами государственной власти, учитываются в составе доходов в течение трех налоговых периодов с одновременным отражением соответствующих сумм в составе расходов в пределах фактически осуществленных расходов каждого налогового периода, предусмотренных условиями получения указанных сумм выплат. (абзац введен Федеральным законом от 05.04.2010 N 41-ФЗ)
В случае нарушения условий получения выплат, предусмотренных абзацем третьим настоящего подпункта, суммы полученных выплат в полном объеме отражаются в составе доходов налогового периода, в котором допущено нарушение. Если по окончании третьего налогового периода сумма полученных выплат, указанных в абзаце третьем настоящего подпункта, превышает сумму расходов, учтенных в соответствии с настоящим подпунктом, оставшиеся неучтенные суммы в полном объеме отражаются в составе доходов этого налогового периода. (абзац введен Федеральным законом от 05.04.2010 N 41-ФЗ)
Средства финансовой поддержки в виде субсидий, полученные в соответствии с Федеральным законом "О развитии малого и среднего предпринимательства в Российской Федерации", отражаются в составе доходов пропорционально расходам, фактически осуществленным за счет этого источника, но не более двух налоговых периодов с даты получения. Если по окончании второго налогового периода сумма полученных средств финансовой поддержки, указанных в настоящем пункте, превысит сумму признанных расходов, фактически осуществленных за счет этого источника, разница между указанными суммами в
полном объеме отражается в составе доходов этого налогового периода; (абзац введен Федеральным законом от 07.03.2011 N 23-ФЗ)
2) расходами налогоплательщика признаются затраты после их фактической оплаты. В целях настоящей главы оплатой товаров (работ, услуг) и (или) имущественных прав признается прекращение обязательства налогоплательщика - приобретателя указанных товаров (работ, услуг) и (или) имущественных прав перед продавцом, которое непосредственно связано с поставкой этих товаров (выполнением работ, оказанием услуг) и (или) передачей имущественных прав.
При этом расходы учитываются в составе расходов с учетом следующих особенностей:
материальные расходы, в том числе расходы на приобретение сырья и материалов (включая расходы на приобретение семян, рассады, саженцев и другого посадочного материала, удобрений, кормов, медикаментов, биопрепаратов и средств защиты растений), а также расходы на оплату труда учитываются в составе расходов в момент погашения задолженности путем списания денежных средств с расчетного счета налогоплательщика, выплаты из кассы, а при ином способе погашения задолженности - в момент такого погашения. Аналогичный порядок применяется в отношении оплаты процентов за пользование заемными средствами (включая банковские кредиты) и при оплате услуг третьих лиц;
расходы по оплате стоимости товаров, приобретенных для дальнейшей реализации, в том числе расходы, связанные с приобретением и реализацией указанных товаров, включая расходы по хранению, обслуживанию и транспортировке, учитываются в составе расходов после их фактической оплаты;
расходы на уплату налогов и сборов учитываются в составе расходов в размере, фактически уплаченном налогоплательщиком. При наличии задолженности по уплате налогов и сборов расходы на ее погашение учитываются в составе расходов в пределах фактически погашенной задолженности в те отчетные (налоговые) периоды, когда налогоплательщик погашает указанную задолженность;
расходы на приобретение (сооружение, изготовление), достройку, дооборудование, реконструкцию, модернизацию и техническое перевооружение основных средств, а также расходы на приобретение (создание самим налогоплательщиком) нематериальных активов, учитываемые в порядке, предусмотренном пунктом 4 настоящей статьи, отражаются в последний день отчетного (налогового) периода в размере оплаченных сумм. При этом указанные расходы учитываются только по основным средствам и нематериальным активам, используемым при осуществлении предпринимательской деятельности; (в ред. Федерального закона от 17.05.2007 N 85-ФЗ)
при выдаче налогоплательщиком продавцу в оплату приобретаемых товаров (работ, услуг) и (или) имущественных прав векселя расходы по приобретению указанных товаров (работ, услуг) и (или) имущественных прав учитываются после оплаты указанного векселя. При передаче налогоплательщиком продавцу в оплату приобретаемых товаров (работ, услуг) и (или) имущественных прав векселя, выданного третьим лицом, расходы по приобретению указанных товаров (работ, услуг) и (или) имущественных прав учитываются на дату передачи указанного векселя за приобретенные товары (выполненные работы, оказанные услуги) и (или) имущественные права. Указанные в настоящем подпункте расходы учитываются исходя из цены договора, но в размере, не превышающем суммы долгового обязательства, указанной в векселе;
3) налогоплательщики, определяющие доходы и расходы в соответствии с настоящей главой, не учитывают в составе доходов и расходов суммовые разницы в случае, если по условиям договора обязательство (требование) выражено в условных денежных единицах. (п. 5 в ред. Федерального закона от 13.03.2006 N 39-ФЗ)
6 - 7. Утратили силу с 1 января 2007 года. - Федеральный закон от 13.03.2006 N 39-ФЗ.
8. Организации обязаны вести учет показателей своей деятельности, необходимых для исчисления налоговой базы и суммы единого сельскохозяйственного налога, на основании данных бухгалтерского учета с учетом положений настоящей главы. (в ред. Федерального закона от 13.03.2006 N 39-ФЗ)
Индивидуальные предприниматели ведут учет доходов и расходов для целей исчисления налоговой базы по единому сельскохозяйственному налогу в книге учета доходов и расходов индивидуальных предпринимателей, применяющих систему налогообложения для сельскохозяйственных товаропроизводителей (единый сельскохозяйственный налог), форма и порядок заполнения которой утверждаются Министерством финансов Российской Федерации. (абзац введен Федеральным законом от 13.03.2006 N 39-ФЗ)
Статья 346.6. Налоговая база
1. Налоговой базой признается денежное выражение доходов, уменьшенных на величину расходов.
2. Доходы и расходы, выраженные в иностранной валюте, учитываются в совокупности с доходами и расходами, выраженными в рублях. При этом доходы и расходы, выраженные в иностранной валюте, пересчитываются в рубли по официальному курсу Центрального банка Российской Федерации, установленному соответственно на дату получения доходов и (или) дату осуществления расходов.
3. Доходы, полученные в натуральной форме, учитываются при определении налоговой базы исходя из цены договора с учетом рыночных цен, определяемых в порядке, аналогичном порядку определения рыночных цен, установленному статьей 105.3 настоящего Кодекса. (в ред. Федеральных законов от 13.03.2006 N 39-ФЗ, от 18.07.2011 N 227-ФЗ)
4. При определении налоговой базы доходы и расходы определяются нарастающим итогом с начала налогового периода.
5. Налогоплательщики вправе уменьшить налоговую базу за налоговый период на сумму убытка, полученного по итогам предыдущих налоговых периодов. При этом под убытком в целях настоящей главы понимается превышение расходов над доходами, определяемыми в соответствии со статьей 346.5 настоящего Кодекса.
Налогоплательщики вправе осуществлять перенос убытка на будущие налоговые периоды в течение 10 лет, следующих за тем налоговым периодом, в котором получен этот убыток.
Налогоплательщики вправе перенести на текущий налоговый период сумму полученного в предыдущем налоговом периоде убытка.
Убыток, не перенесенный на следующий год, может быть перенесен целиком или частично на любой год из последующих девяти лет.
Если налогоплательщики получили убытки более чем в одном налоговом периоде, перенос таких убытков на будущие налоговые периоды производится в той очередности, в которой они получены.
В случае прекращения налогоплательщиками деятельности по причине реорганизации налогоплательщики-правопреемники вправе уменьшать налоговую базу в порядке и на условиях, которые предусмотрены настоящим пунктом, на сумму убытков, полученных реорганизуемыми организациями до момента реорганизации.
Налогоплательщики обязаны хранить документы, подтверждающие размер полученного убытка и сумму, на которую была уменьшена налоговая база по каждому налоговому периоду, в течение всего срока использования права на уменьшение налоговой базы на сумму убытка.
Убыток, полученный налогоплательщиками при применении иных режимов налогообложения, не принимается при переходе на уплату единого сельскохозяйственного налога.
Убыток, полученный налогоплательщиками при уплате единого сельскохозяйственного налога, не принимается при переходе на иные режимы налогообложения. (п. 5 в ред. Федерального закона от 22.07.2008 N 155-ФЗ)
6. Организации, которые до перехода на уплату единого сельскохозяйственного налога при исчислении налога на прибыль организаций использовали метод начислений, при переходе на уплату единого сельскохозяйственного налога выполняют следующие правила:
(в ред. Федерального закона от 13.03.2006 N 39-ФЗ)
1) на дату перехода на уплату единого сельскохозяйственного налога в налоговую базу включаются суммы денежных средств, полученные до перехода на уплату единого сельскохозяйственного налога в оплату по договорам, исполнение которых налогоплательщики осуществляют после перехода на уплату единого сельскохозяйственного налога; (в ред. Федерального закона от 13.03.2006 N 39-ФЗ)
2) утратил силу с 1 января 2007 года. - Федеральный закон от 13.03.2006 N 39-ФЗ;
3) не включаются в налоговую базу денежные средства, полученные после перехода на уплату единого сельскохозяйственного налога, если по правилам налогового учета по методу начислений указанные суммы были включены в доходы при исчислении налоговой базы по налогу на прибыль организаций в соответствии с главой 25 настоящего Кодекса; (в ред. Федерального закона от 13.03.2006 N 39-ФЗ)
4) расходы, осуществленные организацией после перехода на уплату единого сельскохозяйственного налога, признаются расходами, вычитаемыми из налоговой базы, на дату их осуществления, если оплата таких расходов была осуществлена до перехода на уплату единого сельскохозяйственного налога, либо на дату оплаты, если оплата таких расходов была осуществлена после перехода организации на уплату единого сельскохозяйственного налога; (в ред. Федерального закона от 13.03.2006 N 39-ФЗ)
5) не вычитаются из налоговой базы денежные средства, уплаченные после перехода на уплату единого сельскохозяйственного налога в оплату расходов организации, если до перехода на уплату единого сельскохозяйственного налога такие расходы были учтены при исчислении налоговой базы по налогу на прибыль организаций в соответствии с главой 25 настоящего Кодекса; (в ред. Федерального закона от 13.03.2006 N 39-ФЗ)
6) материальные расходы и расходы на оплату труда, относящиеся к незавершенному производству на дату перехода на уплату единого сельскохозяйственного налога, оплаченные до перехода на уплату единого сельскохозяйственного налога, учитываются при определении налоговой базы по единому сельскохозяйственному налогу в отчетном (налоговом) периоде изготовления готовой продукции; (пп. 6 введен Федеральным законом от 13.03.2006 N 39-ФЗ)
7) затраты на приобретение квот (долей) добычи (вылова) водных биологических ресурсов, фактически оплаченные до перехода на уплату единого сельскохозяйственного налога и не отнесенные на расходы при определении налоговой базы, включаются в налоговую базу на дату перехода на уплату единого сельскохозяйственного налога. (пп. 7 введен Федеральным законом от 25.11.2009 N 275-ФЗ)
6.1. При переходе организации на уплату единого сельскохозяйственного налога в учете на дату такого перехода отражается остаточная стоимость приобретенных (сооруженных, изготовленных) основных средств и приобретенных (созданных самой организацией) нематериальных активов, которые оплачены до перехода на уплату единого сельскохозяйственного налога, в виде разницы между ценой приобретения (сооружения, изготовления, создания самой организацией) основных средств и нематериальных активов и суммой начисленной амортизации в соответствии с требованиями главы 25 настоящего Кодекса.
При переходе на уплату единого сельскохозяйственного налога организации, применяющей упрощенную систему налогообложения в соответствии с главой 26.2 настоящего Кодекса, в учете на дату такого перехода отражается остаточная стоимость приобретенных (сооруженных, изготовленных) основных средств и приобретенных (созданных самой организацией) нематериальных активов, определяемая в соответствии с пунктом 3 статьи 346.25 настоящего Кодекса.
При переходе на уплату единого сельскохозяйственного налога организации, применяющей систему налогообложения в виде единого налога на вмененный доход для отдельных видов деятельности в соответствии с главой 26.3 настоящего Кодекса, в учете на дату такого перехода отражается остаточная стоимость приобретенных (сооруженных, изготовленных) основных средств и приобретенных (созданных самой организацией) нематериальных активов, которые оплачены до перехода на уплату единого
сельскохозяйственного налога, в виде разницы между ценой приобретения (сооружения, изготовления, создания самой организацией) основных средств и нематериальных активов и суммой амортизации, начисленной в порядке, установленном законодательством Российской Федерации о бухгалтерском учете, за период применения системы налогообложения в виде единого налога на вмененный доход для отдельных видов деятельности. (п. 6.1 введен Федеральным законом от 13.03.2006 N 39-ФЗ)
7. Организации, которые уплачивали единый сельскохозяйственный налог, при переходе на исчисление налоговой базы по налогу на прибыль организаций с использованием метода начислений выполняют следующие правила:
1) признаются в составе доходов доходы в сумме выручки от реализации товаров (выполнения работ, оказания услуг, передачи имущественных прав) в период применения единого сельскохозяйственного налога, оплата (частичная оплата) которых не произведена до даты перехода на исчисление налоговой базы по налогу на прибыль по методу начисления;
2) признаются в составе расходов расходы на приобретение в период применения единого сельскохозяйственного налога товаров (работ, услуг, имущественных прав), которые не были оплачены (частично оплачены) налогоплательщиком до даты перехода на исчисление налоговой базы по налогу на прибыль по методу начисления, если иное не предусмотрено главой 25 настоящего Кодекса. (п. 7 в ред. Федерального закона от 17.05.2007 N 85-ФЗ)
7.1. Указанные в подпунктах 1 и 2 пункта 7 настоящей статьи доходы и расходы признаются доходами (расходами) месяца перехода на исчисление налоговой базы по налогу на прибыль организаций с использованием метода начислений. (п. 7.1 в ред. Федерального закона от 17.05.2007 N 85-ФЗ)
8. В случае, если организация переходит с уплаты единого сельскохозяйственного налога на иные режимы налогообложения (за исключением системы налогообложения в виде единого налога на вмененный доход для отдельных видов деятельности) и имеет основные средства и нематериальные активы, расходы на приобретение (сооружение, изготовление, создание самой организацией) которых не полностью перенесены на расходы за период применения единого сельскохозяйственного налога в порядке, предусмотренном подпунктом 2 пункта 4 статьи 346.5 настоящего Кодекса, в учете на дату такого перехода остаточная стоимость основных средств и нематериальных активов определяется путем уменьшения остаточной стоимости этих основных средств и нематериальных активов, определенной на момент перехода на уплату единого сельскохозяйственного налога, на сумму произведенных за период применения единого сельскохозяйственного налога расходов, определенных в порядке, предусмотренном подпунктом 2 пункта 4 статьи 346.5 настоящего Кодекса. (п. 8 в ред. Федерального закона от 13.03.2006 N 39-ФЗ)
9. Индивидуальные предприниматели при переходе с иных режимов налогообложения на уплату единого сельскохозяйственного налога и с единого сельскохозяйственного налога на иные режимы налогообложения применяют правила, предусмотренные пунктами 6.1 и 8 настоящей статьи. (п. 9 введен Федеральным законом от 13.03.2006 N 39-ФЗ)
10. Налогоплательщики, переведенные по отдельным видам деятельности на уплату единого налога на вмененный доход для отдельных видов деятельности в соответствии с главой 26.3 настоящего Кодекса, ведут раздельный учет доходов и расходов по разным специальным налоговым режимам. В случае невозможности разделения расходов при исчислении налоговой базы по налогам, исчисляемым по разным специальным налоговым режимам, эти расходы распределяются пропорционально долям доходов в общем объеме доходов, полученных при применении указанных специальных налоговых режимов.
Доходы и расходы по видам деятельности, в отношении которых применяется система налогообложения в виде единого налога на вмененный доход для отдельных видов деятельности в соответствии с главой 26.3 настоящего Кодекса (с учетом положений, установленных настоящей главой), не учитываются при исчислении налоговой базы по единому сельскохозяйственному налогу. (п. 10 введен Федеральным законом от 13.03.2006 N 39-ФЗ)
Статья 346.7. Налоговый период. Отчетный период
1. Налоговым периодом признается календарный год.
2. Отчетным периодом признается полугодие.
Статья 346.8. Налоговая ставка
Налоговая ставка устанавливается в размере 6 процентов.
Статья 346.9. Порядок исчисления и уплаты единого сельскохозяйственного налога. Зачисление сумм единого сельскохозяйственного налога
1. Единый сельскохозяйственный налог исчисляется как соответствующая налоговой ставке процентная доля налоговой базы.
2. Налогоплательщики по итогам отчетного периода исчисляют сумму авансового платежа по единому сельскохозяйственному налогу, исходя из налоговой ставки и фактически полученных доходов, уменьшенных на величину расходов, рассчитанных нарастающим итогом с начала налогового периода до окончания полугодия.
Авансовые платежи по единому сельскохозяйственному налогу уплачиваются не позднее 25 календарных дней со дня окончания отчетного периода. (абзац введен Федеральным законом от 03.06.2005 N 55-ФЗ, в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
3. Уплаченные авансовые платежи по единому сельскохозяйственному налогу засчитываются в счет уплаты единого сельскохозяйственного налога по итогам налогового периода.
4. Уплата единого сельскохозяйственного налога и авансового платежа по единому сельскохозяйственному налогу производится налогоплательщиками по местонахождению организации (месту жительства индивидуального предпринимателя). (в ред. Федерального закона от 13.03.2006 N 39-ФЗ)
5. Единый сельскохозяйственный налог, подлежащий уплате по итогам налогового периода, уплачивается налогоплательщиками не позднее срока, установленного пунктом 2 статьи 346.10 настоящего Кодекса для подачи налоговой декларации за налоговый период. (в ред. Федеральных законов от 13.03.2006 N 39-ФЗ, от 27.07.2010 N 229-ФЗ)
6. Суммы единого сельскохозяйственного налога зачисляются на счета органов Федерального казначейства для их последующего распределения в соответствии с бюджетным законодательством Российской Федерации. (в ред. Федерального закона от 28.12.2004 N 183-ФЗ)
Статья 346.10. Налоговая декларация
(в ред. Федерального закона от 13.03.2006 N 39-ФЗ)
1. Налогоплательщики по истечении налогового периода представляют в налоговые органы налоговые декларации: (в ред. Федерального закона от 22.07.2008 N 155-ФЗ)
1) организации - по месту своего нахождения;
2) индивидуальные предприниматели - по месту своего жительства.
2. Налогоплательщики представляют налоговую декларацию по итогам налогового периода не позднее 31 марта года, следующего за истекшим налоговым периодом. (п. 2 в ред. Федерального закона от 22.07.2008 N 155-ФЗ)
3. Утратил силу. - Федеральный закон от 27.07.2010 N 229-ФЗ.
Глава 26.2. УПРОЩЕННАЯ СИСТЕМА НАЛОГООБЛОЖЕНИЯ
(введена Федеральным законом от 24.07.2002 N 104-ФЗ)
КонсультантПлюс: примечание. По вопросу, касающемуся ведения бухгалтерского учета, учета доходов и расходов, учета основных
средств и нематериальных активов организациями и индивидуальными предпринимателями, применяющими упрощенную систему налогообложения, см. пункт 3 статьи 4 Федерального закона от 21.11.1996 N 129-ФЗ.
Статья 346.11. Общие положения
1. Упрощенная система налогообложения организациями и индивидуальными предпринимателями применяется наряду с иными режимами налогообложения, предусмотренными законодательством Российской Федерации о налогах и сборах. (в ред. Федерального закона от 21.07.2005 N 101-ФЗ)
Переход к упрощенной системе налогообложения или возврат к иным режимам налогообложения осуществляется организациями и индивидуальными предпринимателями добровольно в порядке, предусмотренном настоящей главой. (в ред. Федерального закона от 21.07.2005 N 101-ФЗ)
2. Применение упрощенной системы налогообложения организациями предусматривает их освобождение от обязанности по уплате налога на прибыль организаций (за исключением налога, уплачиваемого с доходов, облагаемых по налоговым ставкам, предусмотренным пунктами 3 и 4 статьи 284 настоящего Кодекса), налога на имущество организаций. Организации, применяющие упрощенную систему налогообложения, не признаются налогоплательщиками налога на добавленную стоимость, за исключением налога на добавленную стоимость, подлежащего уплате в соответствии с настоящим Кодексом при ввозе товаров на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, а также налога на добавленную стоимость, уплачиваемого в соответствии со статьей 174.1 настоящего Кодекса. (в ред. Федеральных законов от 31.12.2002 N 191-ФЗ, от 07.07.2003 N 117-ФЗ, от 21.07.2005 N 101-ФЗ, от 17.05.2007 N 85-ФЗ, от 22.07.2008 N 155-ФЗ, от 24.07.2009 N 213-ФЗ, от 27.11.2010 N 306-ФЗ)
Абзац утратил силу с 1 января 2010 года. - Федеральный закон от 24.07.2009 N 213-ФЗ.
Иные налоги уплачиваются организациями, применяющими упрощенную систему налогообложения, в соответствии с законодательством о налогах и сборах. (в ред. Федерального закона от 21.07.2005 N 101-ФЗ)
3. Применение упрощенной системы налогообложения индивидуальными предпринимателями предусматривает их освобождение от обязанности по уплате налога на доходы физических лиц (в отношении доходов, полученных от предпринимательской деятельности, за исключением налога, уплачиваемого с доходов, облагаемых по налоговым ставкам, предусмотренным пунктами 2, 4 и 5 статьи 224 настоящего Кодекса), налога на имущество физических лиц (в отношении имущества, используемого для предпринимательской деятельности). Индивидуальные предприниматели, применяющие упрощенную систему налогообложения, не признаются налогоплательщиками налога на добавленную стоимость, за исключением налога на добавленную стоимость, подлежащего уплате в соответствии с настоящим Кодексом при ввозе товаров на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, а также налога на добавленную стоимость, уплачиваемого в соответствии со статьей 174.1 настоящего Кодекса. (в ред. Федеральных законов от 31.12.2002 N 191-ФЗ, от 07.07.2003 N 117-ФЗ, от 21.07.2005 N 101-ФЗ, от 17.05.2007 N 85-ФЗ, от 22.07.2008 N 155-ФЗ, от 24.07.2009 N 213-ФЗ, от 27.11.2010 N 306-ФЗ)
Абзац утратил силу с 1 января 2010 года. - Федеральный закон от 24.07.2009 N 213-ФЗ.
Иные налоги уплачиваются индивидуальными предпринимателями, применяющими упрощенную
систему налогообложения, в соответствии с законодательством о налогах и сборах. (в ред. Федерального закона от 21.07.2005 N 101-ФЗ)
4. Для организаций и индивидуальных предпринимателей, применяющих упрощенную систему налогообложения, сохраняются действующие порядок ведения кассовых операций и порядок представления статистической отчетности.
5. Организации и индивидуальные предприниматели, применяющие упрощенную систему налогообложения, не освобождаются от исполнения обязанностей налоговых агентов, предусмотренных настоящим Кодексом.
Статья 346.12. Налогоплательщики
1. Налогоплательщиками признаются организации и индивидуальные предприниматели, перешедшие на упрощенную систему налогообложения и применяющие ее в порядке, установленном настоящей главой.
Действие абзаца первого пункта 2 статьи 346.12 приостановлено до 1 октября 2012 года Федеральным законом от 19.07.2009 N 204-ФЗ.
Для целей применения главы 26.2 величина предельного размера доходов организации, ограничивающая право организации перейти на упрощенную систему налогообложения, применяется с 1 октября 2012 года по 31 декабря 2013 года включительно в размере, который с учетом индексации действовал в 2009 году (Федеральный закон от 19.07.2009 N 204-ФЗ).
2. Организация имеет право перейти на упрощенную систему налогообложения, если по итогам девяти месяцев того года, в котором организация подает заявление о переходе на упрощенную систему налогообложения, доходы, определяемые в соответствии со статьей 248 настоящего Кодекса, не превысили 15 млн. рублей. (в ред. Федеральных законов от 07.07.2003 N 117-ФЗ, от 21.07.2005 N 101-ФЗ)
Действие абзаца второго пункта 2 статьи 346.12 приостановлено до 1 января 2013 года Федеральным законом от 19.07.2009 N 204-ФЗ.
Указанная в абзаце первом настоящего пункта величина предельного размера доходов организации, ограничивающая право организации перейти на упрощенную систему налогообложения, подлежит индексации на коэффициент-дефлятор, устанавливаемый ежегодно на каждый следующий календарный год и учитывающий изменение потребительских цен на товары (работы, услуги) в Российской Федерации за предыдущий календарный год, а также на коэффициенты-дефляторы, которые применялись в соответствии с настоящим пунктом ранее. Коэффициент-дефлятор определяется и подлежит официальному опубликованию в порядке, установленном Правительством Российской Федерации. (абзац введен Федеральным законом от 21.07.2005 N 101-ФЗ)
Пункт 2.1 статьи 346.12 применяется по 30 сентября 2012 года включительно (Федеральный закон от 19.07.2009 N 204-ФЗ).
2.1. Организация имеет право перейти на упрощенную систему налогообложения, если по итогам девяти месяцев того года, в котором организация подает заявление о переходе на упрощенную систему налогообложения, доходы, определяемые в соответствии со статьей 248 настоящего Кодекса, не превысили 45 млн. рублей. (п. 2.1 введен Федеральным законом от 19.07.2009 N 204-ФЗ)
3. Не вправе применять упрощенную систему налогообложения:
1) организации, имеющие филиалы и (или) представительства;
2) банки;
3) страховщики;
4) негосударственные пенсионные фонды;
5) инвестиционные фонды;
6) профессиональные участники рынка ценных бумаг;
7) ломбарды;
8) организации и индивидуальные предприниматели, занимающиеся производством подакцизных товаров, а также добычей и реализацией полезных ископаемых, за исключением общераспространенных полезных ископаемых;
9) организации и индивидуальные предприниматели, занимающиеся игорным бизнесом;
10) нотариусы, занимающиеся частной практикой, адвокаты, учредившие адвокатские кабинеты, а также иные формы адвокатских образований; (в ред. Федеральных законов от 21.07.2005 N 101-ФЗ, от 27.07.2006 N 137-ФЗ)
11) организации, являющиеся участниками соглашений о разделе продукции; (в ред. Федерального закона от 21.07.2005 N 101-ФЗ)
12) утратил силу. - Федеральный закон от 07.07.2003 N 117-ФЗ;
13) организации и индивидуальные предприниматели, перешедшие на систему налогообложения для сельскохозяйственных товаропроизводителей (единый сельскохозяйственный налог) в соответствии с главой 26.1 настоящего Кодекса; (в ред. Федерального закона от 22.07.2008 N 155-ФЗ)
14) организации, в которых доля участия других организаций составляет более 25 процентов. Данное ограничение не распространяется:
на организации, уставный капитал которых полностью состоит из вкладов общественных организаций инвалидов, если среднесписочная численность инвалидов среди их работников составляет не менее 50 процентов, а их доля в фонде оплаты труда - не менее 25 процентов;
на некоммерческие организации, в том числе организации потребительской кооперации, осуществляющие свою деятельность в соответствии с Законом Российской Федерации от 19 июня 1992 года N 3085-1 "О потребительской кооперации (потребительских обществах, их союзах) в Российской Федерации", а также на хозяйственные общества, единственными учредителями которых являются потребительские общества и их союзы, осуществляющие свою деятельность в соответствии с указанным Законом;
на учрежденные в соответствии с Федеральным законом "О науке и государственной научно-технической политике" бюджетными научными учреждениями и созданными государственными академиями наук научными учреждениями хозяйственные общества, деятельность которых заключается в практическом применении (внедрении) результатов интеллектуальной деятельности (программ для электронных вычислительных машин, баз данных, изобретений, полезных моделей, промышленных образцов, селекционных достижений, топологий интегральных микросхем, секретов производства (ноу-хау), исключительные права на которые принадлежат данным научным учреждениям;
на учрежденные в соответствии с Федеральным законом от 22 августа 1996 года N 125-ФЗ "О высшем и послевузовском профессиональном образовании" высшими учебными заведениями, являющимися бюджетными образовательными учреждениями, и созданными государственными академиями наук высшими учебными заведениями хозяйственные общества, деятельность которых заключается в практическом применении (внедрении) результатов интеллектуальной деятельности (программ для электронных вычислительных машин, баз данных, изобретений, полезных моделей, промышленных образцов, селекционных достижений, топологий интегральных микросхем, секретов производства (ноу-хау), исключительные права на которые принадлежат данным высшим учебным заведениям; (пп. 14 в ред. Федерального закона от 27.11.2010 N 310-ФЗ)
15) организации и индивидуальные предприниматели, средняя численность работников которых за налоговый (отчетный) период, определяемая в порядке, устанавливаемом федеральным органом
исполнительной власти, уполномоченным в области статистики, превышает 100 человек; (в ред. Федерального закона от 29.06.2004 N 58-ФЗ)
16) организации, у которых остаточная стоимость основных средств и нематериальных активов, определяемая в соответствии с законодательством Российской Федерации о бухгалтерском учете, превышает 100 млн. рублей. В целях настоящего подпункта учитываются основные средства и нематериальные активы, которые подлежат амортизации и признаются амортизируемым имуществом в соответствии с главой 25 настоящего Кодекса; (в ред. Федеральных законов от 31.12.2002 N 191-ФЗ, от 21.07.2005 N 101-ФЗ)
17) казенные и бюджетные учреждения; (пп. 17 в ред. Федерального закона от 08.05.2010 N 83-ФЗ)
18) иностранные организации. (пп. 18 введен Федеральным законом от 21.07.2005 N 101-ФЗ, в ред. Федерального закона от 17.05.2007 N 85-ФЗ)
4. Организации и индивидуальные предприниматели, переведенные в соответствии с главой 26.3 настоящего Кодекса на уплату единого налога на вмененный доход для отдельных видов деятельности по одному или нескольким видам предпринимательской деятельности, вправе применять упрощенную систему налогообложения в отношении иных осуществляемых ими видов предпринимательской деятельности. При этом ограничения по численности работников и стоимости основных средств и нематериальных активов, установленные настоящей главой, по отношению к таким организациям и индивидуальным предпринимателям определяются исходя из всех осуществляемых ими видов деятельности, а предельная величина доходов, установленная пунктами 2, 2.1 настоящей статьи, определяется по тем видам деятельности, налогообложение которых осуществляется в соответствии с общим режимом налогообложения. (п. 4 введен Федеральным законом от 07.07.2003 N 117-ФЗ, в ред. Федеральных законов от 21.07.2005 N 101-ФЗ, от 17.05.2007 N 85-ФЗ, от 19.07.2009 N 204-ФЗ)
Статья 346.13. Порядок и условия начала и прекращения применения упрощенной системы налогообложения
1. Организации и индивидуальные предприниматели, изъявившие желание перейти на упрощенную систему налогообложения, подают в период с 1 октября по 30 ноября года, предшествующего году, начиная с которого налогоплательщики переходят на упрощенную систему налогообложения, в налоговый орган по месту своего нахождения (месту жительства) заявление. При этом организации в заявлении о переходе на упрощенную систему налогообложения сообщают о размере доходов за девять месяцев текущего года, а также о средней численности работников за указанный период и остаточной стоимости основных средств и нематериальных активов по состоянию на 1 октября текущего года. (в ред. Федерального закона от 17.05.2007 N 85-ФЗ)
Выбор объекта налогообложения осуществляется налогоплательщиком до начала налогового периода, в котором впервые применена упрощенная система налогообложения. В случае изменения избранного объекта налогообложения после подачи заявления о переходе на упрощенную систему налогообложения налогоплательщик обязан уведомить об этом налоговый орган до 20 декабря года, предшествующего году, в котором впервые применена упрощенная система налогообложения. (абзац введен Федеральным законом от 31.12.2002 N 191-ФЗ)
2. Вновь созданная организация и вновь зарегистрированный индивидуальный предприниматель вправе подать заявление о переходе на упрощенную систему налогообложения в пятидневный срок с даты постановки на учет в налоговом органе, указанной в свидетельстве о постановке на учет в налоговом органе, выданном в соответствии с пунктом 2 статьи 84 настоящего Кодекса. В этом случае организация и индивидуальный предприниматель вправе применять упрощенную систему налогообложения с даты постановки их на учет в налоговом органе, указанной в свидетельстве о постановке на учет в налоговом органе. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Организации и индивидуальные предприниматели, которые в соответствии с нормативными правовыми актами представительных органов муниципальных районов и городских округов, законами
городов федерального значения Москвы и Санкт-Петербурга о системе налогообложения в виде единого налога на вмененный доход для отдельных видов деятельности до окончания текущего календарного года перестали быть налогоплательщиками единого налога на вмененный доход, вправе на основании заявления перейти на упрощенную систему налогообложения с начала того месяца, в котором была прекращена их обязанность по уплате единого налога на вмененный доход. (в ред. Федерального закона от 17.05.2007 N 85-ФЗ) (п. 2 в ред. Федерального закона от 21.07.2005 N 101-ФЗ)
3. Налогоплательщики, применяющие упрощенную систему налогообложения, не вправе до окончания налогового периода перейти на иной режим налогообложения, если иное не предусмотрено настоящей статьей. (в ред. Федерального закона от 21.07.2005 N 101-ФЗ)
Действие пункта 4 статьи 346.13 приостановлено до 1 января 2013 года Федеральным законом от 19.07.2009 N 204-ФЗ.
Для целей применения главы 26.2 величина предельного размера доходов налогоплательщика, ограничивающая право налогоплательщика на применение упрощенной системы налогообложения, применяется с 1 января 2013 года по 31 декабря 2013 года включительно в размере, который с учетом индексации действовал в 2009 году (Федеральный закон от 19.07.2009 N 204-ФЗ).
4. Если по итогам отчетного (налогового) периода доходы налогоплательщика, определяемые в соответствии со статьей 346.15 и подпунктами 1 и 3 пункта 1 статьи 346.25 настоящего Кодекса, превысили 20 млн. рублей и (или) в течение отчетного (налогового) периода допущено несоответствие требованиям, установленным пунктами 3 и 4 статьи 346.12 и пунктом 3 статьи 346.14 настоящего Кодекса, такой налогоплательщик считается утратившим право на применение упрощенной системы налогообложения с начала того квартала, в котором допущены указанное превышение и (или) несоответствие указанным требованиям. (в ред. Федеральных законов от 21.07.2005 N 101-ФЗ, от 17.05.2007 N 85-ФЗ)
При этом суммы налогов, подлежащих уплате при использовании иного режима налогообложения, исчисляются и уплачиваются в порядке, предусмотренном законодательством Российской Федерации о налогах и сборах для вновь созданных организаций или вновь зарегистрированных индивидуальных предпринимателей. Указанные в настоящем абзаце налогоплательщики не уплачивают пени и штрафы за несвоевременную уплату ежемесячных платежей в течение того квартала, в котором эти налогоплательщики перешли на иной режим налогообложения. (в ред. Федеральных законов от 31.12.2002 N 191-ФЗ, от 21.07.2005 N 101-ФЗ)
Указанная в абзаце первом настоящего пункта величина предельного размера доходов налогоплательщика, ограничивающая право налогоплательщика на применение упрощенной системы налогообложения, подлежит индексации в порядке, предусмотренном пунктом 2 статьи 346.12 настоящего Кодекса. (абзац введен Федеральным законом от 21.07.2005 N 101-ФЗ)
Пункт 4.1 статьи 346.13 применяется по 31 декабря 2012 года включительно (Федеральный закон от 19.07.2009 N 204-ФЗ).
4.1. Если по итогам отчетного (налогового) периода доходы налогоплательщика, определяемые в соответствии со статьей 346.15 и с подпунктами 1 и 3 пункта 1 статьи 346.25 настоящего Кодекса, превысили 60 млн. рублей и (или) в течение отчетного (налогового) периода допущено несоответствие требованиям, установленным пунктами 3 и 4 статьи 346.12 и пунктом 3 статьи 346.14 настоящего Кодекса, такой налогоплательщик считается утратившим право на применение упрощенной системы налогообложения с начала того квартала, в котором допущены указанное превышение и (или) несоответствие указанным требованиям.
При этом суммы налогов, подлежащих уплате при использовании иного режима налогообложения, исчисляются и уплачиваются в порядке, предусмотренном законодательством Российской Федерации о налогах и сборах для вновь созданных организаций или вновь зарегистрированных индивидуальных предпринимателей. Указанные в настоящем абзаце налогоплательщики не уплачивают пени и штрафы за
несвоевременную уплату ежемесячных платежей в течение того квартала, в котором эти налогоплательщики перешли на иной режим налогообложения. (п. 4.1 введен Федеральным законом от 19.07.2009 N 204-ФЗ)
5. Налогоплательщик обязан сообщить в налоговый орган о переходе на иной режим налогообложения, осуществленном в соответствии с пунктами 4, 4.1 настоящей статьи, в течение 15 календарных дней по истечении отчетного (налогового) периода. (в ред. Федеральных законов от 21.07.2005 N 101-ФЗ, от 30.12.2006 N 268-ФЗ, от 19.07.2009 N 204-ФЗ)
6. Налогоплательщик, применяющий упрощенную систему налогообложения, вправе перейти на иной режим налогообложения с начала календарного года, уведомив об этом налоговый орган не позднее 15 января года, в котором он предполагает перейти на иной режим налогообложения. (в ред. Федерального закона от 21.07.2005 N 101-ФЗ)
7. Налогоплательщик, перешедший с упрощенной системы налогообложения на иной режим налогообложения, вправе вновь перейти на упрощенную систему налогообложения не ранее чем через один год после того, как он утратил право на применение упрощенной системы налогообложения. (в ред. Федеральных законов от 31.12.2002 N 191-ФЗ, от 21.07.2005 N 101-ФЗ)
Статья 346.14. Объекты налогообложения
1. Объектом налогообложения признаются:
доходы;
доходы, уменьшенные на величину расходов.
2. Выбор объекта налогообложения осуществляется самим налогоплательщиком, за исключением случая, предусмотренного пунктом 3 настоящей статьи. Объект налогообложения может изменяться налогоплательщиком ежегодно. Объект налогообложения может быть изменен с начала налогового периода, если налогоплательщик уведомит об этом налоговый орган до 20 декабря года, предшествующего году, в котором налогоплательщик предлагает изменить объект налогообложения. В течение налогового периода налогоплательщик не может менять объект налогообложения. (п. 2 в ред. Федерального закона от 24.11.2008 N 208-ФЗ)
3. Налогоплательщики, являющиеся участниками договора простого товарищества (договора о совместной деятельности) или договора доверительного управления имуществом, применяют в качестве объекта налогообложения доходы, уменьшенные на величину расходов. (п. 3 введен Федеральным законом от 21.07.2005 N 101-ФЗ)
Статья 346.15. Порядок определения доходов
1. Налогоплательщики при определении объекта налогообложения учитывают следующие доходы: (в ред. Федерального закона от 21.07.2005 N 101-ФЗ)
доходы от реализации, определяемые в соответствии со статьей 249 настоящего Кодекса; (в ред. Федерального закона от 21.07.2005 N 101-ФЗ)
внереализационные доходы, определяемые в соответствии со статьей 250 настоящего Кодекса.
Абзацы четвертый - пятый утратили силу. - Федеральный закон от 22.07.2008 N 155-ФЗ.
1.1. При определении объекта налогообложения не учитываются:
1) доходы, указанные в статье 251 настоящего Кодекса;
2) доходы организации, облагаемые налогом на прибыль организаций по налоговым ставкам, предусмотренным пунктами 3 и 4 статьи 284 настоящего Кодекса, в порядке, установленном главой 25 настоящего Кодекса;
3) доходы индивидуального предпринимателя, облагаемые налогом на доходы физических лиц по налоговым ставкам, предусмотренным пунктами 2, 4 и 5 статьи 224 настоящего Кодекса, в порядке, установленном главой 23 настоящего Кодекса. (п. 1.1 введен Федеральным законом от 22.07.2008 N 155-ФЗ)
2. Утратил силу. - Федеральный закон от 21.07.2005 N 101-ФЗ.
Статья 346.16. Порядок определения расходов
1. При определении объекта налогообложения налогоплательщик уменьшает полученные доходы на следующие расходы:
1) расходы на приобретение, сооружение и изготовление основных средств, а также на достройку, дооборудование, реконструкцию, модернизацию и техническое перевооружение основных средств (с учетом положений пунктов 3 и 4 настоящей статьи); (пп. 1 в ред. Федерального закона от 17.05.2007 N 85-ФЗ)
2) расходы на приобретение нематериальных активов, а также создание нематериальных активов самим налогоплательщиком (с учетом положений пунктов 3 и 4 настоящей статьи); (пп. 2 в ред. Федерального закона от 21.07.2005 N 101-ФЗ)
2.1) расходы на приобретение исключительных прав на изобретения, полезные модели, промышленные образцы, программы для электронных вычислительных машин, базы данных, топологии интегральных микросхем, секреты производства (ноу-хау), а также прав на использование указанных результатов интеллектуальной деятельности на основании лицензионного договора; (пп. 2.1 введен Федеральным законом от 19.07.2007 N 195-ФЗ)
2.2) расходы на патентование и (или) оплату правовых услуг по получению правовой охраны результатов интеллектуальной деятельности, включая средства индивидуализации; (пп. 2.2 введен Федеральным законом от 19.07.2007 N 195-ФЗ)
2.3) расходы на научные исследования и (или) опытно-конструкторские разработки, признаваемые таковыми в соответствии с пунктом 1 статьи 262 настоящего Кодекса; (пп. 2.3 введен Федеральным законом от 19.07.2007 N 195-ФЗ)
3) расходы на ремонт основных средств (в том числе арендованных);
4) арендные (в том числе лизинговые) платежи за арендуемое (в том числе принятое в лизинг) имущество; (пп. 4 в ред. Федерального закона от 31.12.2002 N 191-ФЗ)
5) материальные расходы;
6) расходы на оплату труда, выплату пособий по временной нетрудоспособности в соответствии с законодательством Российской Федерации; (в ред. Федерального закона от 31.12.2002 N 190-ФЗ)
7) расходы на все виды обязательного страхования работников, имущества и ответственности, включая страховые взносы на обязательное пенсионное страхование, обязательное социальное страхование на случай временной нетрудоспособности и в связи с материнством, обязательное медицинское страхование, обязательное социальное страхование от несчастных случаев на производстве и профессиональных заболеваний, производимые в соответствии с законодательством Российской Федерации; (в ред. Федеральных законов от 17.05.2007 N 85-ФЗ, от 22.07.2008 N 155-ФЗ, от 24.07.2009 N 213-ФЗ)
8) суммы налога на добавленную стоимость по оплаченным товарам (работам, услугам), приобретенным налогоплательщиком и подлежащим включению в состав расходов в соответствии с настоящей статьей и статьей 346.17 настоящего Кодекса; (пп. 8 в ред. Федерального закона от 21.07.2005 N 101-ФЗ)
9) проценты, уплачиваемые за предоставление в пользование денежных средств (кредитов, займов), а также расходы, связанные с оплатой услуг, оказываемых кредитными организациями, в том числе связанные с продажей иностранной валюты при взыскании налога, сбора, пеней и штрафа за счет имущества налогоплательщика в порядке, предусмотренном статьей 46 настоящего Кодекса; (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
10) расходы на обеспечение пожарной безопасности налогоплательщика в соответствии с законодательством Российской Федерации, расходы на услуги по охране имущества, обслуживанию охранно-пожарной сигнализации, расходы на приобретение услуг пожарной охраны и иных услуг охранной деятельности;
11) суммы таможенных платежей, уплаченные при ввозе товаров на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, и не подлежащие возврату налогоплательщику в соответствии с таможенным законодательством Таможенного союза и законодательством Российской Федерации о таможенном деле; (в ред. Федеральных законов от 31.12.2002 N 191-ФЗ, от 27.11.2010 N 306-ФЗ)
12) расходы на содержание служебного транспорта, а также расходы на компенсацию за использование для служебных поездок личных легковых автомобилей и мотоциклов в пределах норм, установленных Правительством Российской Федерации;
13) расходы на командировки, в частности на:
проезд работника к месту командировки и обратно к месту постоянной работы;
наем жилого помещения. По этой статье расходов подлежат возмещению также расходы работника на оплату дополнительных услуг, оказываемых в гостиницах (за исключением расходов на обслуживание в барах и ресторанах, расходов на обслуживание в номере, расходов за пользование рекреационно-оздоровительными объектами);
суточные или полевое довольствие; (в ред. Федерального закона от 22.07.2008 N 155-ФЗ)
оформление и выдачу виз, паспортов, ваучеров, приглашений и иных аналогичных документов;
консульские, аэродромные сборы, сборы за право въезда, прохода, транзита автомобильного и иного транспорта, за пользование морскими каналами, другими подобными сооружениями и иные аналогичные платежи и сборы;
14) плату государственному и (или) частному нотариусу за нотариальное оформление документов. При этом такие расходы принимаются в пределах тарифов, утвержденных в установленном порядке;
15) расходы на бухгалтерские, аудиторские и юридические услуги; (пп. 15 в ред. Федерального закона от 21.07.2005 N 101-ФЗ)
16) расходы на публикацию бухгалтерской отчетности, а также на публикацию и иное раскрытие другой информации, если законодательством Российской Федерации на налогоплательщика возложена обязанность осуществлять их публикацию (раскрытие);
17) расходы на канцелярские товары;
18) расходы на почтовые, телефонные, телеграфные и другие подобные услуги, расходы на оплату услуг связи;
19) расходы, связанные с приобретением права на использование программ для ЭВМ и баз данных по договорам с правообладателем (по лицензионным соглашениям). К указанным расходам относятся также расходы на обновление программ для ЭВМ и баз данных;
20) расходы на рекламу производимых (приобретенных) и (или) реализуемых товаров (работ, услуг), товарного знака и знака обслуживания;
21) расходы на подготовку и освоение новых производств, цехов и агрегатов;
22) суммы налогов и сборов, уплаченные в соответствии с законодательством Российской Федерации о налогах и сборах, за исключением суммы налога, уплаченной в соответствии с настоящей главой; (пп. 22 введен Федеральным законом от 31.12.2002 N 191-ФЗ, в ред. Федерального закона от 17.05.2007 N 85-ФЗ)
23) расходы по оплате стоимости товаров, приобретенных для дальнейшей реализации (уменьшенные на величину расходов, указанных в подпункте 8 настоящего пункта), а также расходы, связанные с приобретением и реализацией указанных товаров, в том числе расходы по хранению, обслуживанию и транспортировке товаров; (пп. 23 в ред. Федерального закона от 17.05.2007 N 85-ФЗ)
24) расходы на выплату комиссионных, агентских вознаграждений и вознаграждений по договорам поручения; (пп. 24 введен Федеральным законом от 21.07.2005 N 101-ФЗ)
25) расходы на оказание услуг по гарантийному ремонту и обслуживанию; (пп. 25 введен Федеральным законом от 21.07.2005 N 101-ФЗ)
26) расходы на подтверждение соответствия продукции или иных объектов, процессов производства, эксплуатации, хранения, перевозки, реализации и утилизации, выполнения работ или оказания услуг требованиям технических регламентов, положениям стандартов или условиям договоров; (пп. 26 введен Федеральным законом от 21.07.2005 N 101-ФЗ)
27) расходы на проведение (в случаях, установленных законодательством Российской Федерации) обязательной оценки в целях контроля за правильностью уплаты налогов в случае возникновения спора об исчислении налоговой базы; (пп. 27 введен Федеральным законом от 21.07.2005 N 101-ФЗ)
28) плата за предоставление информации о зарегистрированных правах; (пп. 28 введен Федеральным законом от 21.07.2005 N 101-ФЗ)
29) расходы на оплату услуг специализированных организаций по изготовлению документов кадастрового и технического учета (инвентаризации) объектов недвижимости (в том числе правоустанавливающих документов на земельные участки и документов о межевании земельных участков); (пп. 29 введен Федеральным законом от 21.07.2005 N 101-ФЗ)
30) расходы на оплату услуг специализированных организаций по проведению экспертизы, обследований, выдаче заключений и предоставлению иных документов, наличие которых обязательно для получения лицензии (разрешения) на осуществление конкретного вида деятельности; (пп. 30 введен Федеральным законом от 21.07.2005 N 101-ФЗ)
31) судебные расходы и арбитражные сборы; (пп. 31 введен Федеральным законом от 21.07.2005 N 101-ФЗ)
32) периодические (текущие) платежи за пользование правами на результаты интеллектуальной деятельности и средствами индивидуализации (в частности, правами, возникающими из патентов на изобретения, промышленные образцы и другие виды интеллектуальной собственности); (пп. 32 введен Федеральным законом от 21.07.2005 N 101-ФЗ)
Положения подпункта 32.1 пункта 1 статьи 346.16 применяются с 1 января 2011 года.
32.1) вступительные, членские и целевые взносы, уплачиваемые в соответствии с Федеральным законом от 1 декабря 2007 года N 315-ФЗ "О саморегулируемых организациях"; (пп. 32.1 введен Федеральным законом от 28.12.2010 N 395-ФЗ)
33) расходы на подготовку и переподготовку кадров, состоящих в штате налогоплательщика, на договорной основе в порядке, предусмотренном пунктом 3 статьи 264 настоящего Кодекса;
(пп. 33 введен Федеральным законом от 21.07.2005 N 101-ФЗ)
34) расходы в виде отрицательной курсовой разницы, возникающей от переоценки имущества в виде валютных ценностей и требований (обязательств), стоимость которых выражена в иностранной валюте, в том числе по валютным счетам в банках, проводимой в связи с изменением официального курса иностранной валюты к рублю Российской Федерации, установленного Центральным банком Российской Федерации; (пп. 34 введен Федеральным законом от 21.07.2005 N 101-ФЗ)
35) расходы на обслуживание контрольно-кассовой техники; (пп. 35 введен Федеральным законом от 17.05.2007 N 85-ФЗ)
36) расходы по вывозу твердых бытовых отходов. (пп. 36 введен Федеральным законом от 17.05.2007 N 85-ФЗ)
2. Расходы, указанные в пункте 1 настоящей статьи, принимаются при условии их соответствия критериям, указанным в пункте 1 статьи 252 настоящего Кодекса.
Расходы, указанные в подпунктах 5, 6, 7, 9 - 21, 34 пункта 1 настоящей статьи, принимаются в порядке, предусмотренном для исчисления налога на прибыль организаций статьями 254, 255, 263, 264, 265 и 269 настоящего Кодекса. (в ред. Федеральных законов от 31.12.2002 N 191-ФЗ, от 21.07.2005 N 101-ФЗ, от 17.05.2007 N 85-ФЗ)
3. Расходы на приобретение (сооружение, изготовление) основных средств, на достройку, дооборудование, реконструкцию, модернизацию и техническое перевооружение основных средств, а также расходы на приобретение (создание самим налогоплательщиком) нематериальных активов принимаются в следующем порядке: (в ред. Федерального закона от 17.05.2007 N 85-ФЗ)
1) в отношении расходов на приобретение (сооружение, изготовление) основных средств в период применения упрощенной системы налогообложения, а также расходов на достройку, дооборудование, реконструкцию, модернизацию и техническое перевооружение основных средств, произведенных в указанном периоде, - с момента ввода этих основных средств в эксплуатацию; (пп. 1 в ред. Федерального закона от 17.05.2007 N 85-ФЗ)
2) в отношении приобретенных (созданных самим налогоплательщиком) нематериальных активов в период применения упрощенной системы налогообложения - с момента принятия этих нематериальных активов на бухгалтерский учет; (в ред. Федерального закона от 22.07.2008 N 155-ФЗ)
3) в отношении приобретенных (сооруженных, изготовленных) основных средств, а также приобретенных (созданных самим налогоплательщиком) нематериальных активов до перехода на упрощенную систему налогообложения стоимость основных средств и нематериальных активов включается в расходы в следующем порядке:
в отношении основных средств и нематериальных активов со сроком полезного использования до трех лет включительно - в течение первого календарного года применения упрощенной системы налогообложения; (в ред. Федерального закона от 17.05.2007 N 85-ФЗ)
в отношении основных средств и нематериальных активов со сроком полезного использования от трех до 15 лет включительно в течение первого календарного года применения упрощенной системы налогообложения - 50 процентов стоимости, второго календарного года - 30 процентов стоимости и третьего календарного года - 20 процентов стоимости; (в ред. Федерального закона от 17.05.2007 N 85-ФЗ)
в отношении основных средств и нематериальных активов со сроком полезного использования свыше 15 лет - в течение первых 10 лет применения упрощенной системы налогообложения равными долями стоимости основных средств.
(в ред. Федерального закона от 17.05.2007 N 85-ФЗ)
При этом в течение налогового периода расходы принимаются за отчетные периоды равными долями.
В случае, если налогоплательщик применяет упрощенную систему налогообложения с момента постановки на учет в налоговых органах, стоимость основных средств и нематериальных активов принимается по первоначальной стоимости этого имущества, определяемой в порядке, установленном законодательством о бухгалтерском учете.
В случае, если налогоплательщик перешел на упрощенную систему налогообложения с иных режимов налогообложения, стоимость основных средств и нематериальных активов учитывается в порядке, установленном пунктами 2.1 и 4 статьи 346.25 настоящего Кодекса.
Определение сроков полезного использования основных средств осуществляется на основании утверждаемой Правительством Российской Федерации в соответствии со статьей 258 настоящего Кодекса классификации основных средств, включаемых в амортизационные группы. Сроки полезного использования основных средств, которые не указаны в данной классификации, устанавливаются налогоплательщиком в соответствии с техническими условиями или рекомендациями организаций-изготовителей.
Основные средства, права на которые подлежат государственной регистрации в соответствии с законодательством Российской Федерации, учитываются в расходах в соответствии с настоящей статьей с момента документально подтвержденного факта подачи документов на регистрацию указанных прав. Указанное положение в части обязательности выполнения условия документального подтверждения факта подачи документов на регистрацию не распространяется на основные средства, введенные в эксплуатацию до 31 января 1998 года.
Определение сроков полезного использования нематериальных активов осуществляется в соответствии с пунктом 2 статьи 258 настоящего Кодекса.
В случае реализации (передачи) приобретенных (сооруженных, изготовленных, созданных самим налогоплательщиком) основных средств и нематериальных активов до истечения трех лет с момента учета расходов на их приобретение (сооружение, изготовление, достройку, дооборудование, реконструкцию, модернизацию и техническое перевооружение, а также создание самим налогоплательщиком) в составе расходов в соответствии с настоящей главой (в отношении основных средств и нематериальных активов со сроком полезного использования свыше 15 лет - до истечения 10 лет с момента их приобретения (сооружения, изготовления, создания самим налогоплательщиком) налогоплательщик обязан пересчитать налоговую базу за весь период пользования такими основными средствами и нематериальными активами с момента их учета в составе расходов на приобретение (сооружение, изготовление, достройку, дооборудование, реконструкцию, модернизацию и техническое перевооружение, а также создание самим налогоплательщиком) до даты реализации (передачи) с учетом положений главы 25 настоящего Кодекса и уплатить дополнительную сумму налога и пени. (в ред. Федерального закона от 17.05.2007 N 85-ФЗ) (п. 3 в ред. Федерального закона от 21.07.2005 N 101-ФЗ)
4. В целях настоящей главы в состав основных средств и нематериальных активов включаются основные средства и нематериальные активы, которые признаются амортизируемым имуществом в соответствии с главой 25 настоящего Кодекса, а расходы на достройку, дооборудование, реконструкцию, модернизацию и техническое перевооружение основных средств определяются с учетом положений пункта 2 статьи 257 настоящего Кодекса. (п. 4 в ред. Федерального закона от 17.05.2007 N 85-ФЗ)
Статья 346.17. Порядок признания доходов и расходов
(в ред. Федерального закона от 21.07.2005 N 101-ФЗ)
1. В целях настоящей главы датой получения доходов признается день поступления денежных средств на счета в банках и (или) в кассу, получения иного имущества (работ, услуг) и (или) имущественных прав, а также погашения задолженности (оплаты) налогоплательщику иным способом (кассовый метод).
При использовании покупателем в расчетах за приобретенные им товары (работы, услуги), имущественные права векселя датой получения доходов у налогоплательщика признается дата оплаты векселя (день поступления денежных средств от векселедателя либо иного обязанного по указанному векселю лица) или день передачи налогоплательщиком указанного векселя по индоссаменту третьему лицу.
В случае возврата налогоплательщиком сумм, ранее полученных в счет предварительной оплаты поставки товаров, выполнения работ, оказания услуг, передачи имущественных прав, на сумму возврата уменьшаются доходы того налогового (отчетного) периода, в котором произведен возврат. (абзац введен Федеральным законом от 17.05.2007 N 85-ФЗ)
Суммы выплат, полученные на содействие самозанятости безработных граждан и стимулирование создания безработными гражданами, открывшими собственное дело, дополнительных рабочих мест для трудоустройства безработных граждан за счет средств бюджетов бюджетной системы Российской Федерации в соответствии с программами, утверждаемыми соответствующими органами государственной власти, учитываются в составе доходов в течение трех налоговых периодов с одновременным отражением соответствующих сумм в составе расходов в пределах фактически осуществленных расходов каждого налогового периода, предусмотренных условиями получения указанных сумм выплат. (абзац введен Федеральным законом от 05.04.2010 N 41-ФЗ)
В случае нарушения условий получения выплат, предусмотренных абзацем четвертым настоящего пункта, суммы полученных выплат в полном объеме отражаются в составе доходов налогового периода, в котором допущено нарушение. Если по окончании третьего налогового периода сумма полученных выплат, указанных в абзаце четвертом настоящего пункта, превышает сумму расходов, учтенных в соответствии с настоящим пунктом, оставшиеся неучтенные суммы в полном объеме отражаются в составе доходов этого налогового периода. (абзац введен Федеральным законом от 05.04.2010 N 41-ФЗ)
Средства финансовой поддержки в виде субсидий, полученные в соответствии с Федеральным законом "О развитии малого и среднего предпринимательства в Российской Федерации", отражаются в составе доходов пропорционально расходам, фактически осуществленным за счет этого источника, но не более двух налоговых периодов с даты получения. Если по окончании второго налогового периода сумма полученных средств финансовой поддержки, указанных в настоящем пункте, превысит сумму признанных расходов, фактически осуществленных за счет этого источника, разница между указанными суммами в полном объеме отражается в составе доходов этого налогового периода. (абзац введен Федеральным законом от 07.03.2011 N 23-ФЗ)
Порядок признания доходов, предусмотренный абзацами четвертым - шестым настоящего пункта, применяется налогоплательщиками, применяющими в качестве объекта налогообложения доходы, уменьшенные на величину расходов, а также налогоплательщиками, применяющими в качестве объекта налогообложения доходы, при условии ведения ими учета сумм выплат (средств), указанных в абзацах четвертом - шестом настоящего пункта. (абзац введен Федеральным законом от 07.03.2011 N 23-ФЗ)
2. Расходами налогоплательщика признаются затраты после их фактической оплаты. В целях настоящей главы оплатой товаров (работ, услуг) и (или) имущественных прав признается прекращение обязательства налогоплательщика - приобретателя товаров (работ, услуг) и (или) имущественных прав перед продавцом, которое непосредственно связано с поставкой этих товаров (выполнением работ, оказанием услуг) и (или) передачей имущественных прав. При этом расходы учитываются в составе расходов с учетом следующих особенностей:
1) материальные расходы (в том числе расходы по приобретению сырья и материалов), а также расходы на оплату труда - в момент погашения задолженности путем списания денежных средств с расчетного счета налогоплательщика, выплаты из кассы, а при ином способе погашения задолженности - в момент такого погашения. Аналогичный порядок применяется в отношении оплаты процентов за пользование заемными средствами (включая банковские кредиты) и при оплате услуг третьих лиц; (в ред. Федеральных законов от 17.05.2007 N 85-ФЗ, от 22.07.2008 N 155-ФЗ)
2) расходы по оплате стоимости товаров, приобретенных для дальнейшей реализации, - по мере
реализации указанных товаров. Налогоплательщик вправе для целей налогообложения использовать один из следующих методов оценки покупных товаров:
по стоимости первых по времени приобретения (ФИФО);
по стоимости последних по времени приобретения (ЛИФО);
по средней стоимости;
по стоимости единицы товара.
Расходы, непосредственно связанные с реализацией указанных товаров, в том числе расходы по хранению, обслуживанию и транспортировке, учитываются в составе расходов после их фактической оплаты;
3) расходы на уплату налогов и сборов - в размере, фактически уплаченном налогоплательщиком. При наличии задолженности по уплате налогов и сборов расходы на ее погашение учитываются в составе расходов в пределах фактически погашенной задолженности в те отчетные (налоговые) периоды, когда налогоплательщик погашает указанную задолженность;
4) расходы на приобретение (сооружение, изготовление) основных средств, достройку, дооборудование, реконструкцию, модернизацию и техническое перевооружение основных средств, а также расходы на приобретение (создание самим налогоплательщиком) нематериальных активов, учитываемые в порядке, предусмотренном пунктом 3 статьи 346.16 настоящего Кодекса, отражаются в последнее число отчетного (налогового) периода в размере уплаченных сумм. При этом указанные расходы учитываются только по основным средствам и нематериальным активам, используемым при осуществлении предпринимательской деятельности; (пп. 4 в ред. Федерального закона от 17.05.2007 N 85-ФЗ)
5) при выдаче налогоплательщиком продавцу в оплату приобретаемых товаров (работ, услуг) и (или) имущественных прав векселя расходы по приобретению указанных товаров (работ, услуг) и (или) имущественных прав учитываются после оплаты указанного векселя. При передаче налогоплательщиком продавцу в оплату приобретаемых товаров (работ, услуг) и (или) имущественных прав векселя, выданного третьим лицом, расходы по приобретению указанных товаров (работ, услуг) и (или) имущественных прав учитываются на дату передачи указанного векселя за приобретаемые товары (работы, услуги) и (или) имущественные права. Указанные в настоящем подпункте расходы учитываются исходя из цены договора, но не более суммы долгового обязательства, указанной в векселе.
3. Налогоплательщики, определяющие доходы и расходы в соответствии с настоящей главой, не учитывают в целях налогообложения в составе доходов и расходов суммовые разницы в случае, если по условиям договора обязательство (требование) выражено в условных денежных единицах.
4. При переходе налогоплательщика с объекта налогообложения в виде доходов на объект налогообложения в виде доходов, уменьшенных на величину расходов, расходы, относящиеся к налоговым периодам, в которых применялся объект налогообложения в виде доходов, при исчислении налоговой базы не учитываются. (п. 4 введен Федеральным законом от 17.05.2007 N 85-ФЗ)
Статья 346.18. Налоговая база
1. В случае, если объектом налогообложения являются доходы организации или индивидуального предпринимателя, налоговой базой признается денежное выражение доходов организации или индивидуального предпринимателя.
2. В случае, если объектом налогообложения являются доходы организации или индивидуального предпринимателя, уменьшенные на величину расходов, налоговой базой признается денежное выражение доходов, уменьшенных на величину расходов.
3. Доходы и расходы, выраженные в иностранной валюте, учитываются в совокупности с доходами и расходами, выраженными в рублях. При этом доходы и расходы, выраженные в иностранной валюте,
пересчитываются в рубли по официальному курсу Центрального банка Российской Федерации, установленному соответственно на дату получения доходов и (или) дату осуществления расходов. (в ред. Федерального закона от 21.07.2005 N 101-ФЗ)
4. Доходы, полученные в натуральной форме, учитываются по рыночным ценам.
5. При определении налоговой базы доходы и расходы определяются нарастающим итогом с начала налогового периода.
6. Налогоплательщик, который применяет в качестве объекта налогообложения доходы, уменьшенные на величину расходов, уплачивает минимальный налог в порядке, предусмотренном настоящим пунктом.
Сумма минимального налога исчисляется за налоговый период в размере 1 процента налоговой базы, которой являются доходы, определяемые в соответствии со статьей 346.15 настоящего Кодекса. (в ред. Федерального закона от 21.07.2005 N 101-ФЗ)
Минимальный налог уплачивается в случае, если за налоговый период сумма исчисленного в общем порядке налога меньше суммы исчисленного минимального налога. (в ред. Федерального закона от 21.07.2005 N 101-ФЗ)
Налогоплательщик имеет право в следующие налоговые периоды включить сумму разницы между суммой уплаченного минимального налога и суммой налога, исчисленной в общем порядке, в расходы при исчислении налоговой базы, в том числе увеличить сумму убытков, которые могут быть перенесены на будущее в соответствии с положениями пункта 7 настоящей статьи.
7. Налогоплательщик, использующий в качестве объекта налогообложения доходы, уменьшенные на величину расходов, вправе уменьшить исчисленную по итогам налогового периода налоговую базу на сумму убытка, полученного по итогам предыдущих налоговых периодов, в которых налогоплательщик применял упрощенную систему налогообложения и использовал в качестве объекта налогообложения доходы, уменьшенные на величину расходов. При этом под убытком понимается превышение расходов, определяемых в соответствии со статьей 346.16 настоящего Кодекса, над доходами, определяемыми в соответствии со статьей 346.15 настоящего Кодекса.
Налогоплательщик вправе осуществлять перенос убытка на будущие налоговые периоды в течение 10 лет, следующих за тем налоговым периодом, в котором получен этот убыток.
Налогоплательщик вправе перенести на текущий налоговый период сумму полученного в предыдущем налоговом периоде убытка.
Убыток, не перенесенный на следующий год, может быть перенесен целиком или частично на любой год из последующих девяти лет.
Если налогоплательщик получил убытки более чем в одном налоговом периоде, перенос таких убытков на будущие налоговые периоды производится в той очередности, в которой они получены.
В случае прекращения налогоплательщиком деятельности по причине реорганизации налогоплательщик-правопреемник вправе уменьшать налоговую базу в порядке и на условиях, которые предусмотрены настоящим пунктом, на сумму убытков, полученных реорганизуемыми организациями до момента реорганизации.
Налогоплательщик обязан хранить документы, подтверждающие объем понесенного убытка и сумму, на которую была уменьшена налоговая база по каждому налоговому периоду, в течение всего срока использования права на уменьшение налоговой базы на сумму убытка.
Убыток, полученный налогоплательщиком при применении иных режимов налогообложения, не принимается при переходе на упрощенную систему налогообложения. Убыток, полученный налогоплательщиком при применении упрощенной системы налогообложения, не принимается при переходе на иные режимы налогообложения. (п. 7 в ред. Федерального закона от 22.07.2008 N 155-ФЗ)
8. Налогоплательщики, переведенные по отдельным видам деятельности на уплату единого налога на вмененный доход для отдельных видов деятельности в соответствии с главой 26.3 настоящего Кодекса, ведут раздельный учет доходов и расходов по разным специальным налоговым режимам. В случае невозможности разделения расходов при исчислении налоговой базы по налогам, исчисляемым по разным специальным налоговым режимам, эти расходы распределяются пропорционально долям доходов в общем объеме доходов, полученных при применении указанных специальных налоговых режимов. (п. 8 введен Федеральным законом от 21.07.2005 N 101-ФЗ)
Статья 346.19. Налоговый период. Отчетный период
1. Налоговым периодом признается календарный год.
2. Отчетными периодами признаются первый квартал, полугодие и девять месяцев календарного года.
Статья 346.20. Налоговые ставки
1. В случае, если объектом налогообложения являются доходы, налоговая ставка устанавливается в размере 6 процентов.
2. В случае, если объектом налогообложения являются доходы, уменьшенные на величину расходов, налоговая ставка устанавливается в размере 15 процентов. Законами субъектов Российской Федерации могут быть установлены дифференцированные налоговые ставки в пределах от 5 до 15 процентов в зависимости от категорий налогоплательщиков. (в ред. Федерального закона от 26.11.2008 N 224-ФЗ)
Статья 346.21. Порядок исчисления и уплаты налога
1. Налог исчисляется как соответствующая налоговой ставке процентная доля налоговой базы.
2. Сумма налога по итогам налогового периода определяется налогоплательщиком самостоятельно.
3. Налогоплательщики, выбравшие в качестве объекта налогообложения доходы, по итогам каждого отчетного периода исчисляют сумму авансового платежа по налогу, исходя из ставки налога и фактически полученных доходов, рассчитанных нарастающим итогом с начала налогового периода до окончания соответственно первого квартала, полугодия, девяти месяцев с учетом ранее исчисленных сумм авансовых платежей по налогу. (в ред. Федерального закона от 21.07.2005 N 101-ФЗ)
Сумма налога (авансовых платежей по налогу), исчисленная за налоговый (отчетный) период, уменьшается указанными налогоплательщиками на сумму страховых взносов на обязательное пенсионное страхование, обязательное социальное страхование на случай временной нетрудоспособности и в связи с материнством, обязательное медицинское страхование, обязательное социальное страхование от несчастных случаев на производстве и профессиональных заболеваний, уплаченных (в пределах исчисленных сумм) за этот же период времени в соответствии с законодательством Российской Федерации, а также на сумму выплаченных работникам пособий по временной нетрудоспособности. При этом сумма налога (авансовых платежей по налогу) не может быть уменьшена более чем на 50 процентов. Указанное ограничение не распространяется на индивидуальных предпринимателей, не производящих выплат и иных вознаграждений физическим лицам и уплачивающих страховые взносы в Пенсионный фонд Российской Федерации и фонды обязательного медицинского страхования в размере, определяемом исходя из стоимости страхового года. (в ред. Федеральных законов от 31.12.2002 N 190-ФЗ, от 21.07.2005 N 101-ФЗ, от 24.07.2009 N 213-ФЗ, от 28.11.2011 N 338-ФЗ)
4. Налогоплательщики, выбравшие в качестве объекта налогообложения доходы, уменьшенные на величину расходов, по итогам каждого отчетного периода исчисляют сумму авансового платежа по налогу, исходя из ставки налога и фактически полученных доходов, уменьшенных на величину расходов, рассчитанных нарастающим итогом с начала налогового периода до окончания соответственно первого квартала, полугодия, девяти месяцев с учетом ранее исчисленных сумм авансовых платежей по налогу.
(в ред. Федерального закона от 21.07.2005 N 101-ФЗ)
5. Ранее исчисленные суммы авансовых платежей по налогу засчитываются при исчислении сумм авансовых платежей по налогу за отчетный период и суммы налога за налоговый период. (п. 5 в ред. Федерального закона от 21.07.2005 N 101-ФЗ)
6. Уплата налога и авансовых платежей по налогу производится по месту нахождения организации (месту жительства индивидуального предпринимателя). (в ред. Федерального закона от 21.07.2005 N 101-ФЗ)
7. Налог, подлежащий уплате по истечении налогового периода, уплачивается не позднее срока, установленного для подачи налоговой декларации за соответствующий налоговый период пунктами 1 и 2 статьи 346.23 настоящего Кодекса. (в ред. Федеральных законов от 21.07.2005 N 101-ФЗ, от 22.07.2008 N 155-ФЗ)
Авансовые платежи по налогу уплачиваются не позднее 25-го числа первого месяца, следующего за истекшим отчетным периодом. (в ред. Федерального закона от 21.07.2005 N 101-ФЗ)
Статья 346.22. Зачисление сумм налога
Суммы налога зачисляются на счета органов Федерального казначейства для их последующего распределения в бюджеты всех уровней в соответствии с бюджетным законодательством Российской Федерации. (в ред. Федеральных законов от 28.12.2004 N 183-ФЗ, от 24.07.2009 N 213-ФЗ)
Статья 346.23. Налоговая декларация
1. Налогоплательщики-организации по истечении налогового периода представляют налоговую декларацию в налоговые органы по месту своего нахождения. (в ред. Федерального закона от 22.07.2008 N 155-ФЗ)
Налоговая декларация по итогам налогового периода представляется налогоплательщиками-организациями не позднее 31 марта года, следующего за истекшим налоговым периодом. (в ред. Федерального закона от 22.07.2008 N 155-ФЗ)
Абзац утратил силу. - Федеральный закон от 22.07.2008 N 155-ФЗ.
2. Налогоплательщики - индивидуальные предприниматели по истечении налогового периода представляют налоговую декларацию в налоговые органы по месту своего жительства не позднее 30 апреля года, следующего за истекшим налоговым периодом. (в ред. Федерального закона от 22.07.2008 N 155-ФЗ)
Абзац утратил силу. - Федеральный закон от 22.07.2008 N 155-ФЗ.
3. Форма налоговой декларации и порядок ее заполнения утверждаются Министерством финансов Российской Федерации. (в ред. Федеральных законов от 29.06.2004 N 58-ФЗ, от 22.07.2008 N 155-ФЗ)
Статья 346.24. Налоговый учет
(в ред. Федерального закона от 21.07.2005 N 101-ФЗ)
Налогоплательщики обязаны вести учет доходов и расходов для целей исчисления налоговой базы по налогу в книге учета доходов и расходов организаций и индивидуальных предпринимателей, применяющих упрощенную систему налогообложения, форма и порядок заполнения которой утверждаются Министерством финансов Российской Федерации.
Статья 346.25. Особенности исчисления налоговой базы при переходе на упрощенную систему налогообложения с
иных режимов налогообложения и при переходе с упрощенной системы налогообложения на иные режимы налогообложения (в ред. Федерального закона от 21.07.2005 N 101-ФЗ)
1. Организации, которые до перехода на упрощенную систему налогообложения при исчислении налога на прибыль организаций использовали метод начислений, при переходе на упрощенную систему налогообложения выполняют следующие правила: (в ред. Федерального закона от 21.07.2005 N 101-ФЗ)
1) на дату перехода на упрощенную систему налогообложения в налоговую базу включаются суммы денежных средств, полученные до перехода на упрощенную систему налогообложения в оплату по договорам, исполнение которых налогоплательщик осуществляет после перехода на упрощенную систему налогообложения; (в ред. Федерального закона от 21.07.2005 N 101-ФЗ)
2) утратил силу. - Федеральный закон от 21.07.2005 N 101-ФЗ;
3) не включаются в налоговую базу денежные средства, полученные после перехода на упрощенную систему налогообложения, если по правилам налогового учета по методу начислений указанные суммы были включены в доходы при исчислении налоговой базы по налогу на прибыль организаций; (в ред. Федерального закона от 21.07.2005 N 101-ФЗ)
4) расходы, осуществленные организацией после перехода на упрощенную систему налогообложения, признаются расходами, вычитаемыми из налоговой базы, на дату их осуществления, если оплата таких расходов была осуществлена до перехода на упрощенную систему налогообложения, либо на дату оплаты, если оплата была осуществлена после перехода организации на упрощенную систему налогообложения; (в ред. Федерального закона от 21.07.2005 N 101-ФЗ)
5) не вычитаются из налоговой базы денежные средства, уплаченные после перехода на упрощенную систему налогообложения в оплату расходов организации, если до перехода на упрощенную систему налогообложения такие расходы были учтены при исчислении налоговой базы по налогу на прибыль организаций в соответствии с главой 25 настоящего Кодекса. (в ред. Федерального закона от 21.07.2005 N 101-ФЗ)
2. Организации, применявшие упрощенную систему налогообложения, при переходе на исчисление налоговой базы по налогу на прибыль организаций с использованием метода начислений выполняют следующие правила:
1) признаются в составе доходов доходы в сумме выручки от реализации товаров (выполнения работ, оказания услуг, передачи имущественных прав) в период применения упрощенной системы налогообложения, оплата (частичная оплата) которых не произведена до даты перехода на исчисление налоговой базы по налогу на прибыль по методу начисления;
2) признаются в составе расходов расходы на приобретение в период применения упрощенной системы налогообложения товаров (работ, услуг, имущественных прав), которые не были оплачены (частично оплачены) налогоплательщиком до даты перехода на исчисление налоговой базы по налогу на прибыль по методу начисления, если иное не предусмотрено главой 25 настоящего Кодекса.
Указанные в подпунктах 1 и 2 настоящего пункта доходы и расходы признаются доходами (расходами) месяца перехода на исчисление налоговой базы по налогу на прибыль организаций с использованием метода начислений. (п. 2 в ред. Федерального закона от 17.05.2007 N 85-ФЗ)
2.1. При переходе организации на упрощенную систему налогообложения с объектом налогообложения в виде доходов, уменьшенных на величину расходов, в налоговом учете на дату такого перехода отражается остаточная стоимость приобретенных (сооруженных, изготовленных) основных средств и приобретенных (созданных самой организацией) нематериальных активов, которые оплачены до перехода на упрощенную систему налогообложения, в виде разницы между ценой приобретения (сооружения, изготовления, создания самой организацией) и суммой начисленной амортизации в
соответствии с требованиями главы 25 настоящего Кодекса.
При переходе налогоплательщика с объекта налогообложения в виде доходов на объект налогообложения в виде доходов, уменьшенных на величину расходов, на дату такого перехода остаточная стоимость основных средств, приобретенных в период применения упрощенной системы налогообложения с объектом налогообложения в виде доходов, не определяется.
При переходе на упрощенную систему налогообложения с объектом налогообложения в виде доходов, уменьшенных на величину расходов, организации, применяющей систему налогообложения для сельскохозяйственных товаропроизводителей (единый сельскохозяйственный налог) в соответствии с главой 26.1 настоящего Кодекса, в налоговом учете на дату указанного перехода отражается остаточная стоимость приобретенных (сооруженных, изготовленных) основных средств и приобретенных (созданных самой организацией) нематериальных активов, определяемая исходя из их остаточной стоимости на дату перехода на уплату единого сельскохозяйственного налога, уменьшенной на сумму расходов, определяемых в порядке, предусмотренном подпунктом 2 пункта 4 статьи 346.5 настоящего Кодекса, за период применения главы 26.1 настоящего Кодекса.
При переходе на упрощенную систему налогообложения с объектом налогообложения в виде доходов, уменьшенных на величину расходов, организации, применяющей систему налогообложения в виде единого налога на вмененный доход для отдельных видов деятельности в соответствии с главой 26.3 настоящего Кодекса, в налоговом учете на дату указанного перехода отражается остаточная стоимость приобретенных (сооруженных, изготовленных) основных средств и приобретенных (созданных самой организацией) нематериальных активов до перехода на упрощенную систему налогообложения в виде разницы между ценой приобретения (сооружения, изготовления, создания самой организацией) основных средств и нематериальных активов и суммой амортизации, начисленной в порядке, установленном законодательством Российской Федерации о бухгалтерском учете, за период применения системы налогообложения в виде единого налога на вмененный доход для отдельных видов деятельности. (п. 2.1 в ред. Федерального закона от 22.07.2008 N 155-ФЗ)
3. В случае, если организация переходит с упрощенной системы налогообложения (независимо от объекта налогообложения) на общий режим налогообложения и имеет основные средства и нематериальные активы, расходы на приобретение (сооружение, изготовление, создание самой организацией, достройку, дооборудование, реконструкцию, модернизацию и техническое перевооружение) которых, произведенные в период применения общего режима налогообложения до перехода на упрощенную систему налогообложения, не полностью перенесены на расходы за период применения упрощенной системы налогообложения в порядке, предусмотренном пунктом 3 статьи 346.16 настоящего Кодекса, на дату перехода на уплату налога на прибыль организаций в налоговом учете остаточная стоимость основных средств и нематериальных активов определяется путем уменьшения остаточной стоимости этих основных средств и нематериальных активов, определенной на дату перехода на упрощенную систему налогообложения, на сумму расходов, определяемую за период применения упрощенной системы налогообложения в порядке, предусмотренном пунктом 3 статьи 346.16 настоящего Кодекса. (п. 3 в ред. Федерального закона от 22.07.2008 N 155-ФЗ)
4. Индивидуальные предприниматели при переходе с иных режимов налогообложения на упрощенную систему налогообложения и с упрощенной системы налогообложения на иные режимы налогообложения применяют правила, предусмотренные пунктами 2.1 и 3 настоящей статьи. (п. 4 введен Федеральным законом от 21.07.2005 N 101-ФЗ)
5. Организации и индивидуальные предприниматели, ранее применявшие общий режим налогообложения, при переходе на упрощенную систему налогообложения выполняют следующее правило: суммы налога на добавленную стоимость, исчисленные и уплаченные налогоплательщиком налога на добавленную стоимость с сумм оплаты, частичной оплаты, полученной до перехода на упрощенную систему налогообложения в счет предстоящих поставок товаров, выполнения работ, оказания услуг или передачи имущественных прав, осуществляемых в период после перехода на упрощенную систему налогообложения, подлежат вычету в последнем налоговом периоде, предшествующем месяцу перехода налогоплательщика налога на добавленную стоимость на упрощенную систему налогообложения, при наличии документов, свидетельствующих о возврате сумм налога покупателям в связи с переходом налогоплательщика на упрощенную систему налогообложения.
(п. 5 введен Федеральным законом от 17.05.2007 N 85-ФЗ)
6. Организации и индивидуальные предприниматели, применявшие упрощенную систему налогообложения, при переходе на общий режим налогообложения выполняют следующее правило: суммы налога на добавленную стоимость, предъявленные налогоплательщику, применяющему упрощенную систему налогообложения, при приобретении им товаров (работ, услуг, имущественных прав), которые не были отнесены к расходам, вычитаемым из налоговой базы при применении упрощенной системы налогообложения, принимаются к вычету при переходе на общий режим налогообложения в порядке, предусмотренном главой 21 настоящего Кодекса для налогоплательщиков налога на добавленную стоимость. (п. 6 введен Федеральным законом от 17.05.2007 N 85-ФЗ)
Статья 346.25.1. Особенности применения упрощенной системы налогообложения индивидуальными предпринимателями на основе патента
(введена Федеральным законом от 21.07.2005 N 101-ФЗ)
1. Индивидуальные предприниматели, осуществляющие виды предпринимательской деятельности, указанные в пункте 2 настоящей статьи, вправе перейти на упрощенную систему налогообложения на основе патента. (п. 1 в ред. Федерального закона от 22.07.2008 N 155-ФЗ)
2. Применение упрощенной системы налогообложения на основе патента разрешается индивидуальным предпринимателям, осуществляющим следующие виды предпринимательской деятельности: (в ред. Федерального закона от 22.07.2008 N 155-ФЗ)
1) ремонт и пошив швейных, меховых и кожаных изделий, головных уборов и изделий из текстильной галантереи, ремонт, пошив и вязание трикотажных изделий;
2) ремонт, окраска и пошив обуви;
3) изготовление валяной обуви;
4) изготовление текстильной галантереи;
5) изготовление и ремонт металлической галантереи, ключей, номерных знаков, указателей улиц;
6) изготовление траурных венков, искусственных цветов, гирлянд;
7) изготовление оград, памятников, венков из металла;
8) изготовление и ремонт мебели;
9) производство и реставрация ковров и ковровых изделий;
10) ремонт и техническое обслуживание бытовой радиоэлектронной аппаратуры, бытовых машин и бытовых приборов, ремонт и изготовление металлоизделий;
11) производство инвентаря для спортивного рыболовства;
12) чеканка и гравировка ювелирных изделий;
13) производство и ремонт игр и игрушек, за исключением компьютерных игр;
14) изготовление изделий народных художественных промыслов;
15) изготовление и ремонт ювелирных изделий, бижутерии;
16) производство щипаной шерсти, сырых шкур и кож крупного рогатого скота, животных семейства лошадиных, овец, коз и свиней;
17) выделка и крашение шкур животных;
18) выделка и крашение меха;
19) переработка давальческой мытой шерсти на трикотажную пряжу;
20) расчес шерсти;
21) стрижка домашних животных;
22) защита садов, огородов и зеленых насаждений от вредителей и болезней;
23) изготовление сельскохозяйственного инвентаря из материала заказчика;
24) ремонт и изготовление бондарной посуды и гончарных изделий;
25) изготовление и ремонт деревянных лодок;
26) ремонт туристского снаряжения и инвентаря;
27) распиловка древесины;
28) граверные работы по металлу, стеклу, фарфору, дереву, керамике;
29) изготовление и печатание визитных карточек и пригласительных билетов;
30) копировально-множительные, переплетные, брошюровочные, окантовочные, картонажные работы;
31) чистка обуви;
32) деятельность в области фотографии;
33) производство, монтаж, прокат и показ фильмов;
34) техническое обслуживание и ремонт автотранспортных средств;
35) предоставление прочих видов услуг по техническому обслуживанию автотранспортных средств (мойка, полирование, нанесение защитных и декоративных покрытий на кузов, чистка салона, буксировка);
36) оказание услуг тамады, актера на торжествах, музыкальное сопровождение обрядов;
37) предоставление услуг парикмахерскими и салонами красоты;
38) автотранспортные услуги;
39) предоставление секретарских, редакторских услуг и услуг по переводу;
40) техническое обслуживание и ремонт офисных машин и вычислительной техники;
41) монофоническая и стереофоническая запись речи, пения, инструментального исполнения заказчика на магнитную ленту, компакт-диск. Перезапись музыкальных и литературных произведений на магнитную ленту, компакт-диск;
42) услуги по присмотру и уходу за детьми и больными;
43) услуги по уборке жилых помещений;
44) услуги по ведению домашнего хозяйства;
45) ремонт и строительство жилья и других построек;
46) производство монтажных, электромонтажных, санитарно-технических и сварочных работ;
47) услуги по оформлению интерьера жилого помещения и услуги художественного оформления;
48) услуги по приему стеклопосуды и вторичного сырья, за исключением металлолома;
49) нарезка стекла и зеркал, художественная обработка стекла;
50) услуги по остеклению балконов и лоджий;
51) услуги бань, саун, соляриев, массажных кабинетов;
52) услуги по обучению, в том числе в платных кружках, студиях, на курсах, и услуги по репетиторству;
53) тренерские услуги;
54) услуги по зеленому хозяйству и декоративному цветоводству;
55) производство хлеба и кондитерских изделий;
56) передача во временное владение и (или) в пользование гаражей, собственных жилых помещений, а также жилых помещений, возведенных на дачных земельных участках; (пп. 56 в ред. Федерального закона от 22.07.2008 N 155-ФЗ)
57) услуги носильщиков на железнодорожных вокзалах, автовокзалах, аэровокзалах, в аэропортах, морских, речных портах;
58) ветеринарные услуги;
59) услуги платных туалетов;
60) ритуальные услуги;
61) услуги уличных патрулей, охранников, сторожей и вахтеров;
62) услуги общественного питания; (пп. 62 введен Федеральным законом от 22.07.2008 N 155-ФЗ)
63) услуги по переработке сельскохозяйственной продукции, в том числе по производству мясных, рыбных и молочных продуктов, хлебобулочных изделий, овощных и плодово-ягодных продуктов, изделий и полуфабрикатов из льна, хлопка, конопли и лесоматериалов (за исключением пиломатериалов); (пп. 63 введен Федеральным законом от 22.07.2008 N 155-ФЗ)
64) услуги, связанные со сбытом сельскохозяйственной продукции (хранение, сортировка, сушка, мойка, расфасовка, упаковка и транспортировка); (пп. 64 введен Федеральным законом от 22.07.2008 N 155-ФЗ)
65) оказание услуг, связанных с обслуживанием сельскохозяйственного производства (механизированные, агрохимические, мелиоративные, транспортные работы); (пп. 65 введен Федеральным законом от 22.07.2008 N 155-ФЗ)
66) выпас скота; (пп. 66 введен Федеральным законом от 22.07.2008 N 155-ФЗ)
67) ведение охотничьего хозяйства и осуществление охоты; (пп. 67 введен Федеральным законом от 22.07.2008 N 155-ФЗ)
68) занятие частной медицинской практикой или частной фармацевтической деятельностью лицом, имеющим лицензию на указанные виды деятельности; (пп. 68 введен Федеральным законом от 22.07.2008 N 155-ФЗ)
69) осуществление частной детективной деятельности лицом, имеющим лицензию. (пп. 69 введен Федеральным законом от 22.07.2008 N 155-ФЗ) (п. 2 в ред. Федерального закона от 17.05.2007 N 85-ФЗ)
2.1. При применении упрощенной системы налогообложения на основе патента индивидуальный предприниматель вправе привлекать наемных работников, в том числе по договорам гражданско-правового характера, среднесписочная численность которых, определяемая в порядке, устанавливаемом федеральным органом исполнительной власти, уполномоченным в области статистики, не должна превышать за налоговый период пять человек. (п. 2.1 введен Федеральным законом от 22.07.2008 N 155-ФЗ)
2.2. Налогоплательщик считается утратившим право на применение упрощенной системы налогообложения на основе патента и перешедшим на общий режим налогообложения с начала налогового периода, на который ему был выдан соответствующий патент, в следующих случаях:
если в календарном году, в котором налогоплательщик применяет упрощенную систему налогообложения на основе патента, его доходы превысили размер доходов, установленный статьей 346.13 настоящего Кодекса, независимо от количества полученных в указанном году патентов;
если в течение налогового периода допущено несоответствие требованиям, установленным пунктом 2.1 настоящей статьи.
Суммы налогов, подлежащие уплате в соответствии с общим режимом налогообложения, исчисляются и уплачиваются индивидуальным предпринимателем, утратившим право на применение упрощенной системы налогообложения на основе патента, в порядке, предусмотренном законодательством Российской Федерации о налогах и сборах для вновь зарегистрированных индивидуальных предпринимателей. (п. 2.2 в ред. Федерального закона от 19.07.2009 N 201-ФЗ)
3. Решение о возможности применения индивидуальными предпринимателями упрощенной системы налогообложения на основе патента на территориях субъектов Российской Федерации принимается законами соответствующих субъектов Российской Федерации. (в ред. Федерального закона от 22.07.2008 N 155-ФЗ)
Принятие субъектами Российской Федерации решений о возможности применения индивидуальными предпринимателями упрощенной системы налогообложения на основе патента не препятствует таким индивидуальным предпринимателям применять по своему выбору упрощенную систему налогообложения, предусмотренную статьями 346.11 - 346.25 настоящего Кодекса. При этом переход с упрощенной системы налогообложения на основе патента на общий порядок применения упрощенной системы налогообложения и обратно может быть осуществлен только после истечения периода, на который выдается патент. (в ред. Федерального закона от 17.05.2007 N 85-ФЗ)
4. Документом, удостоверяющим право применения индивидуальными предпринимателями упрощенной системы налогообложения на основе патента, является выдаваемый индивидуальному предпринимателю налоговым органом патент на осуществление одного из видов предпринимательской деятельности, предусмотренных пунктом 2 настоящей статьи.
Форма патента утверждается федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов.
Патент выдается по выбору налогоплательщика на период от одного до 12 месяцев. Налоговым периодом считается срок, на который выдан патент. (в ред. Федерального закона от 22.07.2008 N 155-ФЗ)
5. Заявление на получение патента подается индивидуальным предпринимателем в налоговый орган по месту постановки индивидуального предпринимателя на учет в налоговом органе не позднее чем за один месяц до начала применения индивидуальным предпринимателем упрощенной системы налогообложения на основе патента.
Форма указанного заявления утверждается федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов.
Налоговый орган обязан в десятидневный срок выдать индивидуальному предпринимателю патент или уведомить его об отказе в выдаче патента.
Форма уведомления об отказе в выдаче патента утверждается федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов.
При выдаче патента заполняется также и его дубликат, который хранится в налоговом органе.
Патент действует только на территории того субъекта Российской Федерации, на территории которого он выдан. (абзац введен Федеральным законом от 17.05.2007 N 85-ФЗ)
Налогоплательщик, имеющий патент, вправе подавать заявление на получение другого патента в целях применения упрощенной системы налогообложения на основе патента на территории другого субъекта Российской Федерации. (абзац введен Федеральным законом от 17.05.2007 N 85-ФЗ)
В случае, если индивидуальный предприниматель состоит на учете в налоговом органе в одном субъекте Российской Федерации, а заявление на получение патента подает в налоговый орган другого субъекта Российской Федерации, этот индивидуальный предприниматель обязан вместе с заявлением на получение патента подать заявление о постановке на учет в этом налоговом органе. (абзац введен Федеральным законом от 22.07.2008 N 155-ФЗ)
6. Годовая стоимость патента определяется как соответствующая налоговой ставке, предусмотренной пунктом 1 статьи 346.20 настоящего Кодекса, процентная доля установленного по каждому виду предпринимательской деятельности, предусмотренному пунктом 2 настоящей статьи, потенциально возможного к получению индивидуальным предпринимателем годового дохода.
В случае получения индивидуальным предпринимателем патента на более короткий срок стоимость патента подлежит пересчету в соответствии с продолжительностью того периода, на который выдан патент. (в ред. Федеральных законов от 17.05.2007 N 85-ФЗ, от 19.07.2009 N 201-ФЗ)
Действие пункта 7 статьи 346.25.1 приостановлено до 1 января 2013 года Федеральным законом от 19.07.2009 N 204-ФЗ.
7. Размер потенциально возможного к получению индивидуальным предпринимателем годового дохода устанавливается на календарный год законами субъектов Российской Федерации по каждому из видов предпринимательской деятельности, по которому разрешается применение индивидуальными предпринимателями упрощенной системы налогообложения на основе патента. При этом допускается дифференциация такого годового дохода с учетом особенностей и места ведения предпринимательской деятельности индивидуальными предпринимателями на территории соответствующего субъекта Российской Федерации. Если законом субъекта Российской Федерации по какому-либо из видов предпринимательской деятельности, указанных в пункте 2 настоящей статьи, размер потенциально возможного к получению индивидуальным предпринимателем годового дохода не изменен на следующий календарный год, то в этом календарном году при определении годовой стоимости патента учитывается размер потенциально возможного к получению индивидуальным предпринимателем годового дохода, действующий в предыдущем году. Размер потенциально возможного годового дохода ежегодно подлежит индексации на указанный в абзаце втором пункта 2 статьи 346.12 настоящего Кодекса коэффициент-дефлятор. (в ред. Федеральных законов от 17.05.2007 N 85-ФЗ, от 19.07.2009 N 201-ФЗ)
В случае, если вид предпринимательской деятельности, предусмотренный пунктом 2 настоящей статьи, входит в перечень видов предпринимательской деятельности, установленный пунктом 2 статьи 346.26 настоящего Кодекса, размер потенциально возможного к получению индивидуальным предпринимателем годового дохода по данному виду предпринимательской деятельности не может превышать величину базовой доходности, установленной статьей 346.29 настоящего Кодекса в отношении
соответствующего вида предпринимательской деятельности, умноженную на 30.
Пункт 7.1 статьи 346.25.1 применяется по 31 декабря 2012 года включительно (Федеральный закон от 19.07.2009 N 204-ФЗ).
7.1. Размер потенциально возможного к получению индивидуальным предпринимателем годового дохода устанавливается на календарный год законами субъектов Российской Федерации по каждому из видов предпринимательской деятельности, по которому разрешается применение индивидуальными предпринимателями упрощенной системы налогообложения на основе патента. При этом допускается дифференциация такого годового дохода с учетом особенностей и места ведения предпринимательской деятельности индивидуальными предпринимателями на территории соответствующего субъекта Российской Федерации. Если законом субъекта Российской Федерации по какому-либо из видов предпринимательской деятельности, указанных в пункте 2 настоящей статьи, размер потенциально возможного к получению индивидуальным предпринимателем годового дохода не изменен на следующий календарный год, то в этом календарном году при определении годовой стоимости патента учитывается размер потенциально возможного к получению индивидуальным предпринимателем годового дохода, действующий в предыдущем году.
В случае если вид предпринимательской деятельности, предусмотренный пунктом 2 настоящей статьи, входит в перечень видов предпринимательской деятельности, установленный пунктом 2 статьи 346.26 настоящего Кодекса, размер потенциально возможного к получению индивидуальным предпринимателем годового дохода по данному виду предпринимательской деятельности не может превышать величину базовой доходности, установленную статьей 346.29 настоящего Кодекса в отношении соответствующего вида предпринимательской деятельности, умноженную на 30. (п. 7.1 введен Федеральным законом от 19.07.2009 N 204-ФЗ)
8. Индивидуальные предприниматели, перешедшие на упрощенную систему налогообложения на основе патента, производят оплату одной трети стоимости патента в срок не позднее 25 календарных дней после начала осуществления предпринимательской деятельности на основе патента. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
9. При нарушении условий применения упрощенной системы налогообложения на основе патента, а также при неоплате (неполной оплате) одной трети стоимости патента в срок, установленный пунктом 8 настоящей статьи, индивидуальный предприниматель теряет право на применение упрощенной системы налогообложения на основе патента в периоде, на который был выдан патент. (в ред. Федерального закона от 17.07.2009 N 165-ФЗ)
В этом случае индивидуальный предприниматель должен уплачивать налоги в соответствии с общим режимом налогообложения. При этом стоимость (часть стоимости) патента, уплаченная индивидуальным предпринимателем, не возвращается.
Индивидуальный предприниматель обязан сообщить в налоговый орган об утрате права на применение упрощенной системы налогообложения на основе патента и переходе на иной режим налогообложения в течение 15 календарных дней с начала применения иного режима налогообложения. (абзац введен Федеральным законом от 17.05.2007 N 85-ФЗ)
Индивидуальный предприниматель, перешедший с упрощенной системы налогообложения на основе патента на иной режим налогообложения, вправе вновь перейти на упрощенную систему налогообложения на основе патента не ранее чем через три года после того, как он утратил право на применение упрощенной системы налогообложения на основе патента. (абзац введен Федеральным законом от 17.05.2007 N 85-ФЗ)
10. Оплата оставшейся части стоимости патента производится налогоплательщиком не позднее 25 календарных дней со дня окончания периода, на который был получен патент. При этом при оплате оставшейся части стоимости патента она подлежит уменьшению на сумму страховых взносов на обязательное пенсионное страхование, обязательное социальное страхование на случай временной нетрудоспособности и в связи с материнством, обязательное медицинское страхование, обязательное социальное страхование от несчастных случаев на производстве и профессиональных заболеваний. (в ред. Федеральных законов от 27.07.2006 N 137-ФЗ, от 17.05.2007 N 85-ФЗ, от 24.07.2009 N 213-ФЗ)
11. Налоговая декларация, предусмотренная статьей 346.23 настоящего Кодекса, налогоплательщиками упрощенной системы налогообложения на основе патента в налоговые органы не представляется. (п. 11 введен Федеральным законом от 17.05.2007 N 85-ФЗ)
12. Налогоплательщики упрощенной системы налогообложения на основе патента ведут налоговый учет доходов в порядке, установленном статьей 346.24 настоящего Кодекса. (п. 12 введен Федеральным законом от 17.05.2007 N 85-ФЗ, в ред. Федерального закона от 22.07.2008 N 155-ФЗ)
Глава 26.3. СИСТЕМА НАЛОГООБЛОЖЕНИЯ В ВИДЕ ЕДИНОГО НАЛОГА НА ВМЕНЕННЫЙ ДОХОД
ДЛЯ ОТДЕЛЬНЫХ ВИДОВ ДЕЯТЕЛЬНОСТИ
(введена Федеральным законом от 24.07.2002 N 104-ФЗ)
Статья 346.26. Общие положения
1. Система налогообложения в виде единого налога на вмененный доход для отдельных видов деятельности устанавливается настоящим Кодексом, вводится в действие нормативными правовыми актами представительных органов муниципальных районов, городских округов, законами городов федерального значения Москвы и Санкт-Петербурга и применяется наряду с общей системой налогообложения (далее в настоящей главе - общий режим налогообложения) и иными режимами налогообложения, предусмотренными законодательством Российской Федерации о налогах и сборах. (в ред. Федеральных законов от 31.12.2002 N 191-ФЗ, от 29.07.2004 N 95-ФЗ, от 21.07.2005 N 101-ФЗ)
Организации и индивидуальные предприниматели, являющиеся налогоплательщиками единого налога на вмененный доход для отдельных видов деятельности, не подпадающие под действие пунктов 2 и 3 статьи 2 Федерального закона от 22.05.2003 N 54-ФЗ, при осуществлении видов предпринимательской деятельности, установленных пунктом 2 статьи 346.26, могут осуществлять наличные денежные расчеты и (или) расчеты с использованием платежных карт без применения контрольно-кассовой техники при условии выдачи по требованию покупателя (клиента) документа (товарного чека, квитанции или другого документа, подтверждающего прием денежных средств за соответствующий товар (работу, услугу), который выдается в момент оплаты товара (Федеральный закон от 22.05.2003 N 54-ФЗ (ред. от 17.07.2009))
2. Система налогообложения в виде единого налога на вмененный доход для отдельных видов деятельности (далее в настоящей главе - единый налог) может применяться по решениям представительных органов муниципальных районов, городских округов, законодательных (представительных) органов государственной власти городов федерального значения Москвы и Санкт-Петербурга в отношении следующих видов предпринимательской деятельности: (в ред. Федерального закона от 29.07.2004 N 95-ФЗ)
1) оказания бытовых услуг, их групп, подгрупп, видов и (или) отдельных бытовых услуг, классифицируемых в соответствии с Общероссийским классификатором услуг населению; (в ред. Федеральных законов от 31.12.2002 N 191-ФЗ, от 18.06.2005 N 63-ФЗ)
2) оказания ветеринарных услуг;
3) оказания услуг по ремонту, техническому обслуживанию и мойке автотранспортных средств;
4) оказания услуг по предоставлению во временное владение (в пользование) мест для стоянки автотранспортных средств, а также по хранению автотранспортных средств на платных стоянках (за исключением штрафных автостоянок); (пп. 4 в ред. Федерального закона от 22.07.2008 N 155-ФЗ)
4.1) утратил силу. - Федеральный закон от 21.07.2005 N 101-ФЗ;
5) оказания автотранспортных услуг по перевозке пассажиров и грузов, осуществляемых организациями и индивидуальными предпринимателями, имеющими на праве собственности или ином праве (пользования, владения и (или) распоряжения) не более 20 транспортных средств, предназначенных
для оказания таких услуг; (пп. 5 в ред. Федерального закона от 21.07.2005 N 101-ФЗ)
6) розничной торговли, осуществляемой через магазины и павильоны с площадью торгового зала не более 150 квадратных метров по каждому объекту организации торговли. Для целей настоящей главы розничная торговля, осуществляемая через магазины и павильоны с площадью торгового зала более 150 квадратных метров по каждому объекту организации торговли, признается видом предпринимательской деятельности, в отношении которого единый налог не применяется; (пп. 6 в ред. Федерального закона от 21.07.2005 N 101-ФЗ)
7) розничной торговли, осуществляемой через объекты стационарной торговой сети, не имеющей торговых залов, а также объекты нестационарной торговой сети; (в ред. Федеральных законов от 21.07.2005 N 101-ФЗ, от 22.07.2008 N 155-ФЗ)
8) оказания услуг общественного питания, осуществляемых через объекты организации общественного питания с площадью зала обслуживания посетителей не более 150 квадратных метров по каждому объекту организации общественного питания. Для целей настоящей главы оказание услуг общественного питания, осуществляемых через объекты организации общественного питания с площадью зала обслуживания посетителей более 150 квадратных метров по каждому объекту организации общественного питания, признается видом предпринимательской деятельности, в отношении которого единый налог не применяется; (пп. 8 введен Федеральным законом от 21.07.2005 N 101-ФЗ, в ред. Федеральных законов от 17.05.2007 N 85-ФЗ, от 22.07.2008 N 155-ФЗ)
9) оказания услуг общественного питания, осуществляемых через объекты организации общественного питания, не имеющие зала обслуживания посетителей; (пп. 9 введен Федеральным законом от 21.07.2005 N 101-ФЗ)
10) распространения наружной рекламы с использованием рекламных конструкций; (пп. 10 в ред. Федерального закона от 22.07.2008 N 155-ФЗ)
11) размещения рекламы на транспортных средствах; (пп. 11 в ред. Федерального закона от 22.07.2008 N 155-ФЗ)
12) оказания услуг по временному размещению и проживанию организациями и предпринимателями, использующими в каждом объекте предоставления данных услуг общую площадь помещений для временного размещения и проживания не более 500 квадратных метров; (пп. 12 введен Федеральным законом от 21.07.2005 N 101-ФЗ, в ред. Федерального закона от 17.05.2007 N 85-ФЗ)
13) оказания услуг по передаче во временное владение и (или) в пользование торговых мест, расположенных в объектах стационарной торговой сети, не имеющих торговых залов, объектов нестационарной торговой сети, а также объектов организации общественного питания, не имеющих зала обслуживания посетителей; (в ред. Федеральных законов от 17.05.2007 N 85-ФЗ, от 22.07.2008 N 155-ФЗ)
14) оказания услуг по передаче во временное владение и (или) в пользование земельных участков для размещения объектов стационарной и нестационарной торговой сети, а также объектов организации общественного питания. (пп. 14 в ред. Федерального закона от 22.07.2008 N 155-ФЗ)
2.1. Единый налог не применяется в отношении видов предпринимательской деятельности, указанных в пункте 2 настоящей статьи, в случае осуществления их в рамках договора простого товарищества (договора о совместной деятельности) или договора доверительного управления имуществом, а также в случае осуществления их налогоплательщиками, отнесенными к категории крупнейших в соответствии со статьей 83 настоящего Кодекса. (в ред. Федерального закона от 17.05.2007 N 85-ФЗ)
Единый налог не применяется в отношении видов предпринимательской деятельности, указанных в
подпунктах 6 - 9 пункта 2 настоящей статьи, в случае, если они осуществляются организациями и индивидуальными предпринимателями, перешедшими в соответствии с главой 26.1 настоящего Кодекса на уплату единого сельскохозяйственного налога, и указанные организации и индивидуальные предприниматели реализуют через свои объекты организации торговли и (или) общественного питания произведенную ими сельскохозяйственную продукцию, включая продукцию первичной переработки, произведенную ими из сельскохозяйственного сырья собственного производства. (абзац введен Федеральным законом от 13.03.2006 N 39-ФЗ) (п. 2.1 введен Федеральным законом от 21.07.2005 N 101-ФЗ)
2.2. На уплату единого налога не переводятся:
Положения подпункта 1 пункта 2.2 статьи 346.26 применяются в отношении организаций потребительской кооперации, осуществляющих свою деятельность в соответствии с Законом РФ от 19.06.1992 N 3085-1 "О потребительской кооперации (потребительских обществах, их союзах) в Российской Федерации", а также хозяйственных обществ, единственными учредителями которых являются потребительские общества и их союзы, осуществляющие свою деятельность в соответствии с указанным Законом, начиная с 1 января 2013 года.
Положения подпунктов 1 и 2 пункта 2.2 статьи 346.26 применяются в отношении аптечных учреждений, признаваемых таковыми в соответствии с Федеральным законом от 22 июня 1998 года N 86-ФЗ "О лекарственных средствах", начиная с 1 января 2011 года.
1) организации и индивидуальные предприниматели, среднесписочная численность работников которых за предшествующий календарный год, определяемая в порядке, устанавливаемом федеральным органом исполнительной власти, уполномоченным в области статистики, превышает 100 человек;
2) организации, в которых доля участия других организаций составляет более 25 процентов. Указанное ограничение не распространяется на организации, уставный капитал которых полностью состоит из вкладов общественных организаций инвалидов, если среднесписочная численность инвалидов среди их работников составляет не менее 50 процентов, а их доля в фонде оплаты труда - не менее 25 процентов, на организации потребительской кооперации, осуществляющие свою деятельность в соответствии с Законом Российской Федерации от 19 июня 1992 года N 3085-1 "О потребительской кооперации (потребительских обществах, их союзах) в Российской Федерации", а также на хозяйственные общества, единственными учредителями которых являются потребительские общества и их союзы, осуществляющие свою деятельность в соответствии с указанным Законом;
3) индивидуальные предприниматели, перешедшие в соответствии с главой 26.2 настоящего Кодекса на упрощенную систему налогообложения на основе патента по видам предпринимательской деятельности, которые по решениям представительных органов муниципальных районов, городских округов, законодательных (представительных) органов государственной власти городов федерального значения Москвы и Санкт-Петербурга переведены на систему налогообложения в виде единого налога на вмененный доход для отдельных видов деятельности;
4) учреждения образования, здравоохранения и социального обеспечения в части предпринимательской деятельности по оказанию услуг общественного питания, предусмотренной подпунктом 8 пункта 2 настоящей статьи, если оказание услуг общественного питания является неотъемлемой частью процесса функционирования указанных учреждений и эти услуги оказываются непосредственно этими учреждениями;
5) организации и индивидуальные предприниматели, осуществляющие виды предпринимательской деятельности, указанные в подпунктах 13 и 14 пункта 2 настоящей статьи, в части оказания услуг по передаче во временное владение и (или) в пользование автозаправочных станций и автогазозаправочных станций. (п. 2.2 введен Федеральным законом от 22.07.2008 N 155-ФЗ)
2.3. Если по итогам налогового периода налогоплательщиком допущено несоответствие требованиям, установленным подпунктами 1 и 2 пункта 2.2 настоящей статьи, он считается утратившим право на применение системы налогообложения, установленной настоящей главой, и перешедшим на общий режим налогообложения с начала налогового периода, в котором допущено несоответствие указанным требованиям. При этом суммы налогов, подлежащих уплате при использовании общего режима
налогообложения, исчисляются и уплачиваются в порядке, предусмотренном законодательством Российской Федерации о налогах и сборах для вновь созданных организаций или вновь зарегистрированных индивидуальных предпринимателей.
Если налогоплательщик, утративший право на применение системы налогообложения, установленной настоящей главой, осуществляет виды предпринимательской деятельности, переведенные решениями представительных органов муниципальных районов, городских округов, законодательных (представительных) органов государственной власти городов федерального значения Москвы и Санкт-Петербурга на уплату единого налога, без нарушения требований, установленных подпунктами 1 и 2 пункта 2.2 настоящей статьи, то он обязан перейти на систему налогообложения, установленную настоящей главой, с начала следующего налогового периода по единому налогу, то есть с начала квартала, следующего за кварталом, в котором налогоплательщиком устранены несоответствия установленным требованиям. (п. 2.3 введен Федеральным законом от 22.07.2008 N 155-ФЗ)
3. Нормативными правовыми актами представительных органов муниципальных районов, городских округов, законами городов федерального значения Москвы и Санкт-Петербурга устанавливаются: (в ред. Федеральных законов от 29.07.2004 N 95-ФЗ, от 17.05.2007 N 85-ФЗ)
1) утратил силу. - Федеральный закон от 21.07.2005 N 101-ФЗ;
2) виды предпринимательской деятельности, в отношении которых вводится единый налог, в пределах перечня, установленного пунктом 2 настоящей статьи.
При введении единого налога в отношении предпринимательской деятельности по оказанию бытовых услуг может быть определен перечень их групп, подгрупп, видов и (или) отдельных бытовых услуг, подлежащих переводу на уплату единого налога; (абзац введен Федеральным законом от 18.06.2005 N 63-ФЗ)
3) значения коэффициента К2, указанного в статье 346.27 настоящего Кодекса, или значения данного коэффициента, учитывающие особенности ведения предпринимательской деятельности. (пп. 3 в ред. Федерального закона от 21.07.2005 N 101-ФЗ)
4. Уплата организациями единого налога предусматривает их освобождение от обязанности по уплате налога на прибыль организаций (в отношении прибыли, полученной от предпринимательской деятельности, облагаемой единым налогом), налога на имущество организаций (в отношении имущества, используемого для ведения предпринимательской деятельности, облагаемой единым налогом). (в ред. Федеральных законов от 07.07.2003 N 117-ФЗ, от 21.07.2005 N 101-ФЗ, от 24.07.2009 N 213-ФЗ)
Уплата индивидуальными предпринимателями единого налога предусматривает их освобождение от обязанности по уплате налога на доходы физических лиц (в отношении доходов, полученных от предпринимательской деятельности, облагаемой единым налогом), налога на имущество физических лиц (в отношении имущества, используемого для осуществления предпринимательской деятельности, облагаемой единым налогом). (в ред. Федеральных законов от 07.07.2003 N 117-ФЗ, от 21.07.2005 N 101-ФЗ, от 24.07.2009 N 213-ФЗ)
Организации и индивидуальные предприниматели, являющиеся налогоплательщиками единого налога, не признаются налогоплательщиками налога на добавленную стоимость (в отношении операций, признаваемых объектами налогообложения в соответствии с главой 21 настоящего Кодекса, осуществляемых в рамках предпринимательской деятельности, облагаемой единым налогом), за исключением налога на добавленную стоимость, подлежащего уплате в соответствии с настоящим Кодексом при ввозе товаров на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией. (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
Исчисление и уплата иных налогов и сборов, не указанных в настоящем пункте, осуществляются налогоплательщиками в соответствии с иными режимами налогообложения. (в ред. Федерального закона от 21.07.2005 N 101-ФЗ)
Абзац утратил силу с 1 января 2010 года. - Федеральный закон от 24.07.2009 N 213-ФЗ. (п. 4 в ред. Федерального закона от 31.12.2002 N 191-ФЗ)
5. Налогоплательщики обязаны соблюдать порядок ведения расчетных и кассовых операций в наличной и безналичной формах, установленный в соответствии с законодательством Российской Федерации.
6. При осуществлении нескольких видов предпринимательской деятельности, подлежащих налогообложению единым налогом в соответствии с настоящей главой, учет показателей, необходимых для исчисления налога, ведется раздельно по каждому виду деятельности.
7. Налогоплательщики, осуществляющие наряду с предпринимательской деятельностью, подлежащей налогообложению единым налогом, иные виды предпринимательской деятельности, обязаны вести раздельный учет имущества, обязательств и хозяйственных операций в отношении предпринимательской деятельности, подлежащей налогообложению единым налогом, и предпринимательской деятельности, в отношении которой налогоплательщики уплачивают налоги в соответствии с иным режимом налогообложения. При этом учет имущества, обязательств и хозяйственных операций в отношении видов предпринимательской деятельности, подлежащих налогообложению единым налогом, осуществляется налогоплательщиками в общеустановленном порядке. (в ред. Федеральных законов от 07.07.2003 N 117-ФЗ, от 21.07.2005 N 101-ФЗ)
Налогоплательщики, осуществляющие наряду с предпринимательской деятельностью, подлежащей налогообложению единым налогом, иные виды предпринимательской деятельности, исчисляют и уплачивают налоги и сборы в отношении данных видов деятельности в соответствии с иными режимами налогообложения, предусмотренными настоящим Кодексом. (абзац введен Федеральным законом от 31.12.2002 N 191-ФЗ, в ред. Федерального закона от 07.07.2003 N 117-ФЗ)
8. Организации и индивидуальные предприниматели при переходе с общего режима налогообложения на уплату единого налога выполняют следующее правило: суммы налога на добавленную стоимость, исчисленные и уплаченные налогоплательщиком налога на добавленную стоимость с сумм оплаты (частичной оплаты), полученной до перехода на уплату единого налога в счет предстоящих поставок товаров, выполнения работ, оказания услуг или передачи имущественных прав, осуществляемых в период после перехода на уплату единого налога, подлежат вычету в последнем налоговом периоде, предшествующем месяцу перехода налогоплательщика налога на добавленную стоимость на уплату единого налога, при наличии документов, свидетельствующих о возврате сумм налога покупателем в связи с переходом налогоплательщика на уплату единого налога. (п. 8 введен Федеральным законом от 17.05.2007 N 85-ФЗ)
9. Организации и индивидуальные предприниматели, уплачивающие единый налог, при переходе на общий режим налогообложения выполняют следующее правило: суммы налога на добавленную стоимость, предъявленные налогоплательщику, перешедшему на уплату единого налога, по приобретенным им товарам (работам, услугам, имущественным правам), которые не были использованы в деятельности, подлежащей налогообложению единым налогом, подлежат вычету при переходе на общий режим налогообложения в порядке, предусмотренном главой 21 настоящего Кодекса для налогоплательщиков налога на добавленную стоимость. (п. 9 введен Федеральным законом от 17.05.2007 N 85-ФЗ)
Статья 346.27. Основные понятия, используемые в настоящей главе
(в ред. Федерального закона от 21.07.2005 N 101-ФЗ)
Для целей настоящей главы используются следующие основные понятия:
вмененный доход - потенциально возможный доход налогоплательщика единого налога, рассчитываемый с учетом совокупности условий, непосредственно влияющих на получение указанного дохода, и используемый для расчета величины единого налога по установленной ставке;
базовая доходность - условная месячная доходность в стоимостном выражении на ту или иную
единицу физического показателя, характеризующего определенный вид предпринимательской деятельности в различных сопоставимых условиях, которая используется для расчета величины вмененного дохода;
корректирующие коэффициенты базовой доходности - коэффициенты, показывающие степень влияния того или иного условия на результат предпринимательской деятельности, облагаемой единым налогом, а именно:
Значения коэффициента-дефлятора, учитывающего изменение потребительских цен на товары (работы, услуги) в Российской Федерации, см. в Справочной информации.
К1 - устанавливаемый на календарный год коэффициент-дефлятор, рассчитываемый как произведение коэффициента, применяемого в предшествующем периоде, и коэффициента, учитывающего изменение потребительских цен на товары (работы, услуги) в Российской Федерации в предшествующем календарном году, который определяется и подлежит официальному опубликованию в порядке, установленном Правительством Российской Федерации; (в ред. Федерального закона от 22.07.2008 N 155-ФЗ)
К2 - корректирующий коэффициент базовой доходности, учитывающий совокупность особенностей ведения предпринимательской деятельности, в том числе ассортимент товаров (работ, услуг), сезонность, режим работы, величину доходов, особенности места ведения предпринимательской деятельности, площадь информационного поля электронных табло, площадь информационного поля наружной рекламы с любым способом нанесения изображения, площадь информационного поля наружной рекламы с автоматической сменой изображения, количество автобусов любых типов, трамваев, троллейбусов, легковых и грузовых автомобилей, прицепов, полуприцепов и прицепов-роспусков, речных судов, используемых для распространения и (или) размещения рекламы, и иные особенности; (в ред. Федерального закона от 17.05.2007 N 85-ФЗ)
бытовые услуги - платные услуги, оказываемые физическим лицам (за исключением услуг ломбардов и услуг по ремонту, техническому обслуживанию и мойке автотранспортных средств), предусмотренные Общероссийским классификатором услуг населению, за исключением услуг по изготовлению мебели, строительству индивидуальных домов; (в ред. Федерального закона от 22.07.2008 N 155-ФЗ)
ветеринарные услуги - услуги, оплачиваемые физическими лицами и организациями по перечню услуг, предусмотренному нормативными правовыми актами Российской Федерации, а также Общероссийским классификатором услуг населению;
услуги по ремонту, техническому обслуживанию и мойке автотранспортных средств - платные услуги, оказываемые физическим лицам и организациям по перечню услуг, предусмотренному Общероссийским классификатором услуг населению. К данным услугам не относятся услуги по заправке автотранспортных средств, услуги по гарантийному ремонту и обслуживанию, а также услуги по хранению автотранспортных средств на платных автостоянках и штрафных автостоянках; (в ред. Федеральных законов от 17.05.2007 N 85-ФЗ, от 22.07.2008 N 155-ФЗ)
транспортные средства (в целях подпункта 5 пункта 2 статьи 346.26 настоящего Кодекса) - автотранспортные средства, предназначенные для перевозки по дорогам пассажиров и грузов (автобусы любых типов, легковые и грузовые автомобили). К транспортным средствам не относятся прицепы, полуприцепы и прицепы-роспуски. В автотранспортном средстве, предназначенном для перевозки пассажиров, количество посадочных мест в целях настоящей главы определяется как количество мест для сидения (за исключением места водителя и места кондуктора) на основании данных технического паспорта завода - изготовителя автотранспортного средства. Если в техническом паспорте завода - изготовителя автотранспортного средства отсутствует информация о количестве посадочных мест, то это количество определяется органами государственного надзора за техническим состоянием самоходных машин и других видов техники в Российской Федерации на основании заявления организации (индивидуального предпринимателя), являющейся (являющегося) собственником автотранспортного средства, предназначенного для перевозки пассажиров при осуществлении предпринимательской деятельности, подлежащей налогообложению в соответствии с настоящей главой; (в ред. Федерального закона от 22.07.2008 N 155-ФЗ)
платные стоянки - площади (в том числе открытые и крытые площадки), используемые в качестве мест для оказания платных услуг по предоставлению во временное владение (в пользование) мест для стоянки автотранспортных средств, а также по хранению автотранспортных средств (за исключением штрафных стоянок); (в ред. Федерального закона от 22.07.2008 N 155-ФЗ)
розничная торговля - предпринимательская деятельность, связанная с торговлей товарами (в том числе за наличный расчет, а также с использованием платежных карт) на основе договоров розничной купли-продажи. К данному виду предпринимательской деятельности не относится реализация подакцизных товаров, указанных в подпунктах 6 - 10 пункта 1 статьи 181 настоящего Кодекса, продуктов питания и напитков, в том числе алкогольных, как в упаковке и расфасовке изготовителя, так и без такой упаковки и расфасовки, в барах, ресторанах, кафе и других объектах организации общественного питания, газа, грузовых и специальных автомобилей, прицепов, полуприцепов, прицепов-роспусков, автобусов любых типов, товаров по образцам и каталогам вне стационарной торговой сети (в том числе в виде почтовых отправлений (посылочная торговля), а также через телемагазины, телефонную связь и компьютерные сети), передача лекарственных препаратов по льготным (бесплатным) рецептам, а также продукции собственного производства (изготовления). Реализация через торговые автоматы товаров и (или) продукции общественного питания, изготовленной в этих торговых автоматах, относится в целях настоящей главы к розничной торговле; (в ред. Федеральных законов от 17.05.2007 N 85-ФЗ, от 22.07.2008 N 155-ФЗ)
стационарная торговая сеть - торговая сеть, расположенная в предназначенных и (или) используемых для ведения торговли зданиях, строениях, сооружениях, подсоединенных к инженерным коммуникациям; (в ред. Федерального закона от 22.07.2008 N 155-ФЗ)
стационарная торговая сеть, имеющая торговые залы, - торговая сеть, расположенная в предназначенных для ведения торговли зданиях и строениях (их частях), имеющих оснащенные специальным оборудованием обособленные помещения, предназначенные для ведения розничной торговли и обслуживания покупателей. К данной категории торговых объектов относятся магазины и павильоны;
стационарная торговая сеть, не имеющая торговых залов, - торговая сеть, расположенная в предназначенных для ведения торговли зданиях, строениях и сооружениях (их частях), не имеющих обособленных и специально оснащенных для этих целей помещений, а также в зданиях, строениях и сооружениях (их частях), используемых для заключения договоров розничной купли-продажи, а также для проведения торгов. К данной категории торговых объектов относятся крытые рынки (ярмарки), торговые комплексы, киоски, торговые автоматы и другие аналогичные объекты; (в ред. Федерального закона от 17.05.2007 N 85-ФЗ)
нестационарная торговая сеть - торговая сеть, функционирующая на принципах развозной и разносной торговли, а также объекты организации торговли, не относимые к стационарной торговой сети;
развозная торговля - розничная торговля, осуществляемая вне стационарной розничной сети с использованием специализированных или специально оборудованных для торговли транспортных средств, а также мобильного оборудования, применяемого только с транспортным средством. К данному виду торговли относится торговля с использованием автомобиля, автолавки, автомагазина, тонара, автоприцепа, передвижного торгового автомата;
разносная торговля - розничная торговля, осуществляемая вне стационарной розничной сети путем непосредственного контакта продавца с покупателем в организациях, на транспорте, на дому или на улице. К данному виду торговли относится торговля с рук, лотка, из корзин и ручных тележек;
услуги общественного питания - услуги по изготовлению кулинарной продукции и (или) кондитерских изделий, созданию условий для потребления и (или) реализации готовой кулинарной продукции, кондитерских изделий и (или) покупных товаров, а также по проведению досуга. К услугам общественного питания не относятся услуги по производству и реализации подакцизных товаров, указанных в подпунктах 3 и 4 пункта 1 статьи 181 настоящего Кодекса; (в ред. Федерального закона от 17.05.2007 N 85-ФЗ)
объект организации общественного питания, имеющий зал обслуживания посетителей, - здание (его часть) или строение, предназначенное для оказания услуг общественного питания, имеющее специально оборудованное помещение (открытую площадку) для потребления готовой кулинарной продукции, кондитерских изделий и (или) покупных товаров, а также для проведения досуга. К данной категории объектов организации общественного питания относятся рестораны, бары, кафе, столовые, закусочные;
объект организации общественного питания, не имеющий зала обслуживания посетителей, - объект организации общественного питания, не имеющий специально оборудованного помещения (открытой площадки) для потребления готовой кулинарной продукции, кондитерских изделий и (или) покупных товаров. К данной категории объектов организации общественного питания относятся киоски, палатки, магазины (отделы) кулинарии при ресторанах, барах, кафе, столовых, закусочных и другие аналогичные точки общественного питания; (в ред. Федеральных законов от 17.05.2007 N 85-ФЗ, от 22.07.2008 N 155-ФЗ)
площадь торгового зала - часть магазина, павильона (открытой площадки), занятая оборудованием, предназначенным для выкладки, демонстрации товаров, проведения денежных расчетов и обслуживания покупателей, площадь контрольно-кассовых узлов и кассовых кабин, площадь рабочих мест обслуживающего персонала, а также площадь проходов для покупателей. К площади торгового зала относится также арендуемая часть площади торгового зала. Площадь подсобных, административно-бытовых помещений, а также помещений для приема, хранения товаров и подготовки их к продаже, в которых не производится обслуживание покупателей, не относится к площади торгового зала. Площадь торгового зала определяется на основании инвентаризационных и правоустанавливающих документов;
площадь зала обслуживания посетителей - площадь специально оборудованных помещений (открытых площадок) объекта организации общественного питания, предназначенных для потребления готовой кулинарной продукции, кондитерских изделий и (или) покупных товаров, а также для проведения досуга, определяемая на основании инвентаризационных и правоустанавливающих документов.
В целях настоящей главы к инвентаризационным и правоустанавливающим документам относятся любые имеющиеся у организации или индивидуального предпринимателя документы на объект стационарной торговой сети (организации общественного питания), содержащие необходимую информацию о назначении, конструктивных особенностях и планировке помещений такого объекта, а также информацию, подтверждающую право пользования данным объектом (договор купли-продажи нежилого помещения, технический паспорт на нежилое помещение, планы, схемы, экспликации, договор аренды (субаренды) нежилого помещения или его части (частей), разрешение на право обслуживания посетителей на открытой площадке и другие документы);
открытая площадка - специально оборудованное для торговли или общественного питания место, расположенное на земельном участке;
магазин - специально оборудованное здание (его часть), предназначенное для продажи товаров и оказания услуг покупателям и обеспеченное торговыми, подсобными, административно-бытовыми помещениями, а также помещениями для приема, хранения товаров и подготовки их к продаже;
павильон - строение, имеющее торговый зал и рассчитанное на одно или несколько рабочих мест;
киоск - строение, которое не имеет торгового зала и рассчитано на одно рабочее место продавца;
палатка - сборно-разборная конструкция, оснащенная прилавком, не имеющая торгового зала;
торговое место - место, используемое для совершения сделок розничной купли-продажи. К торговым местам относятся здания, строения, сооружения (их часть) и (или) земельные участки, используемые для совершения сделок розничной купли-продажи, а также объекты организации розничной торговли и общественного питания, не имеющие торговых залов и залов обслуживания посетителей (палатки, ларьки, киоски, боксы, контейнеры и другие объекты, в том числе расположенные в зданиях, строениях и сооружениях), прилавки, столы, лотки (в том числе расположенные на земельных участках), земельные участки, используемые для размещения объектов организации розничной торговли (общественного питания), не имеющих торговых залов (залов обслуживания посетителей), прилавков, столов, лотков и
других объектов; (в ред. Федерального закона от 17.05.2007 N 85-ФЗ)
абзац утратил силу. - Федеральный закон от 22.07.2008 N 155-ФЗ;
площадь информационного поля наружной рекламы с любым способом нанесения изображения, за исключением наружной рекламы с автоматической сменой изображения, - площадь нанесенного изображения;
площадь информационного поля наружной рекламы с автоматической сменой изображения - площадь экспонирующей поверхности;
площадь информационного поля электронных табло наружной рекламы - площадь светоизлучающей поверхности;
распространение наружной рекламы с использованием рекламных конструкций - предпринимательская деятельность по распространению наружной рекламы с использованием щитов, стендов, строительных сеток, перетяжек, электронных табло, воздушных шаров, аэростатов и иных технических средств стабильного территориального размещения, монтируемых и располагаемых на внешних стенах, крышах и иных конструктивных элементах зданий, строений, сооружений или вне их, а также остановочных пунктов движения общественного транспорта, осуществляемая владельцем рекламной конструкции, являющимся рекламораспространителем, с соблюдением требований Федерального закона от 13 марта 2006 года N 38-ФЗ "О рекламе" (далее - Федеральный закон "О рекламе"). Владелец рекламной конструкции (организация или индивидуальный предприниматель) - собственник рекламной конструкции либо иное лицо, обладающее вещным правом на рекламную конструкцию или правом владения и пользования рекламной конструкцией на основании договора с ее собственником; (в ред. Федерального закона от 22.07.2008 N 155-ФЗ)
размещение рекламы на транспортном средстве - предпринимательская деятельность по размещению рекламы на транспортном средстве, осуществляемая с соблюдением требований Федерального закона "О рекламе", на основании договора, заключаемого рекламодателем с собственником транспортного средства или уполномоченным им лицом либо с лицом, обладающим иным вещным правом на транспортное средство; (в ред. Федерального закона от 22.07.2008 N 155-ФЗ)
количество работников - среднесписочная (средняя) за каждый календарный месяц налогового периода численность работающих с учетом всех работников, в том числе работающих по совместительству, договорам подряда и другим договорам гражданско-правового характера;
помещение для временного размещения и проживания - помещение, используемое для временного размещения и проживания физических лиц (квартира, комната в квартире, частный дом, коттедж (их части), гостиничный номер, комната в общежитии и другие помещения). Общая площадь помещений для временного размещения и проживания определяется на основании инвентаризационных и правоустанавливающих документов на объекты предоставления услуг по временному размещению и проживанию (договоров купли-продажи, аренды (субаренды), технических паспортов, планов, схем, экспликаций и других документов). (абзац введен Федеральным законом от 17.05.2007 N 85-ФЗ)
При определении общей площади помещений для временного размещения и проживания объектов гостиничного типа (гостиниц, кемпингов, общежитий и других объектов) не учитывается площадь помещений общего пользования проживающих (холлов, коридоров, вестибюлей на этажах, межэтажных лестниц, общих санузлов, саун и душевых комнат, помещений ресторанов, баров, столовых и других помещений), а также площадь административно-хозяйственных помещений; (абзац введен Федеральным законом от 17.05.2007 N 85-ФЗ)
объекты предоставления услуг по временному размещению и проживанию - здания, строения, сооружения (их части), имеющие помещения для временного размещения и проживания (жилые дома, коттеджи, частные дома, постройки на приусадебных участках, здания и строения (комплексы конструктивно обособленных (объединенных) зданий и строений, расположенных на одном земельном
участке), используемые под гостиницы, кемпинги, общежития и другие объекты); (абзац введен Федеральным законом от 17.05.2007 N 85-ФЗ)
площадь стоянки - общая площадь земельного участка, на которой размещена платная стоянка, определяемая на основании правоустанавливающих и инвентаризационных документов. (абзац введен Федеральным законом от 17.05.2007 N 85-ФЗ)
Статья 346.28. Налогоплательщики
1. Налогоплательщиками являются организации и индивидуальные предприниматели, осуществляющие на территории муниципального района, городского округа, городов федерального значения Москвы и Санкт-Петербурга, в которых введен единый налог, предпринимательскую деятельность, облагаемую единым налогом. (в ред. Федеральных законов от 31.12.2002 N 191-ФЗ, от 29.07.2004 N 95-ФЗ)
2. Организации и индивидуальные предприниматели, осуществляющие виды предпринимательской деятельности, переведенные решениями представительных органов муниципальных районов, городских округов, законодательных (представительных) органов государственной власти городов федерального значения Москвы и Санкт-Петербурга на уплату единого налога, обязаны встать на учет в налоговом органе:
по месту осуществления предпринимательской деятельности (за исключением видов предпринимательской деятельности, указанных в абзаце третьем настоящего пункта);
по месту нахождения организации (месту жительства индивидуального предпринимателя) - по видам предпринимательской деятельности, указанным в подпунктах 5, 7 (в части, касающейся развозной и разносной розничной торговли) и в подпункте 11 пункта 2 статьи 346.26 настоящего Кодекса.
Постановка на учет организации или индивидуального предпринимателя в качестве налогоплательщика единого налога, которые осуществляют предпринимательскую деятельность на территориях нескольких городских округов или муниципальных районов, на нескольких внутригородских территориях городов федерального значения Москвы и Санкт-Петербурга, на территориях которых действуют несколько налоговых органов, осуществляется в налоговом органе, на подведомственной территории которого расположено место осуществления предпринимательской деятельности, указанное первым в заявлении о постановке на учет организации или индивидуального предпринимателя в качестве налогоплательщика единого налога. (п. 2 в ред. Федерального закона от 22.07.2008 N 155-ФЗ)
3. Организации или индивидуальные предприниматели, которые подлежат постановке на учет в качестве налогоплательщиков единого налога, подают в налоговые органы в течение пяти дней со дня начала осуществления предпринимательской деятельности, подлежащей налогообложению единым налогом, заявление о постановке на учет организации или индивидуального предпринимателя в качестве налогоплательщика единого налога.
Налоговый орган, осуществивший постановку на учет организации или индивидуального предпринимателя в качестве налогоплательщика единого налога, в течение пяти дней со дня получения заявления о постановке на учет организации или индивидуального предпринимателя в качестве налогоплательщика единого налога выдает уведомление о постановке на учет организации или индивидуального предпринимателя в качестве налогоплательщика единого налога.
Снятие с учета налогоплательщика единого налога при прекращении им предпринимательской деятельности, подлежащей налогообложению единым налогом, осуществляется на основании заявления, поданного в налоговый орган в течение пяти дней со дня прекращения предпринимательской деятельности, облагаемой единым налогом.
Налоговый орган в течение пяти дней со дня получения от налогоплательщика заявления о снятии с учета в качестве налогоплательщика единого налога направляет ему уведомление о снятии его с учета.
Форма заявления о постановке на учет организации или индивидуального предпринимателя в
качестве налогоплательщика единого налога и форма заявления организации или индивидуального предпринимателя о снятии с учета в качестве налогоплательщика единого налога в связи с прекращением предпринимательской деятельности, подлежащей налогообложению единым налогом, устанавливаются федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов. (п. 3 введен Федеральным законом от 22.07.2008 N 155-ФЗ)
4. На розничных рынках, образованных в соответствии с Федеральным законом от 30 декабря 2006 года N 271-ФЗ "О розничных рынках и о внесении изменений в Трудовой кодекс Российской Федерации", налогоплательщиками в отношении видов предпринимательской деятельности, предусмотренных подпунктами 13 и 14 пункта 2 статьи 346.26 настоящего Кодекса, являются управляющие рынком компании. (п. 4 введен Федеральным законом от 22.07.2008 N 155-ФЗ)
Статья 346.29. Объект налогообложения и налоговая база
1. Объектом налогообложения для применения единого налога признается вмененный доход налогоплательщика.
2. Налоговой базой для исчисления суммы единого налога признается величина вмененного дохода, рассчитываемая как произведение базовой доходности по определенному виду предпринимательской деятельности, исчисленной за налоговый период, и величины физического показателя, характеризующего данный вид деятельности. (в ред. Федерального закона от 31.12.2002 N 191-ФЗ)
3. Для исчисления суммы единого налога в зависимости от вида предпринимательской деятельности используются следующие физические показатели, характеризующие определенный вид предпринимательской деятельности, и базовая доходность в месяц:
┌───────────────────────────────┬──────────────────────────────┬──────────┐
│ Виды предпринимательской │ Физические показатели │ Базовая │
│ деятельности │ │доходность│
│ │ │ в месяц │
│ │ │(рублей) │
├───────────────────────────────┼──────────────────────────────┼──────────┤
│ 1 │ 2 │ 3 │
└───────────────────────────────┴──────────────────────────────┴──────────┘
Оказание бытовых услуг Количество работников, включая 7 500
индивидуального
предпринимателя
Оказание ветеринарных услуг Количество работников, включая 7 500
индивидуального
предпринимателя
Оказание услуг по ремонту, Количество работников, включая 12 000
техническому обслуживанию и индивидуального
мойке автотранспортных средств предпринимателя
Оказание услуг по Общая площадь стоянки 50
предоставлению во временное (в квадратных метрах)
владение (в пользование) мест
для стоянки автотранспортных
средств, а также по хранению
автотранспортных средств на
платных стоянках
Оказание автотранспортных Количество автотранспортных 6 000
услуг по перевозке грузов средств, используемых для
перевозки грузов
Оказание автотранспортных Количество посадочных мест 1 500
услуг по перевозке пассажиров
Розничная торговля, Площадь торгового зала 1 800
осуществляемая через объекты (в квадратных метрах)
стационарной торговой сети,
имеющие торговые залы
Розничная торговля, Торговое место 9 000
осуществляемая через объекты
стационарной торговой сети, не
имеющие торговых залов, а также
через объекты нестационарной
торговой сети, площадь
торгового места в которых не
превышает 5 квадратных метров,
за исключением реализации
товаров с использованием
торговых автоматов
Реализация товаров с Торговый автомат 4 500
использованием торговых
автоматов
Розничная торговля, Площадь торгового места 1 800
осуществляемая через объекты (в квадратных метрах)
стационарной торговой сети, не
имеющие торговых залов, а также
через объекты нестационарной
торговой сети, площадь
торгового места в которых
превышает 5 квадратных метров
Развозная и разносная Количество работников, 4 500
розничная торговля включая индивидуального
предпринимателя
Оказание услуг общественного Площадь зала обслуживания 1 000
питания через объекты (в квадратных
организации общественного метрах)
питания, имеющие залы
обслуживания посетителей
Оказание услуг общественного Количество работников, 4 500
питания через объекты включая индивидуального
организации общественного предпринимателя
питания, не имеющие залов
обслуживания посетителей
Распространение наружной Площадь информационного поля 3 000
рекламы с использованием (в квадратных метрах)
рекламных конструкций
(за исключением рекламных
конструкций с автоматической
сменой изображения и
электронных табло)
Распространение наружной Площадь информационного поля 4 000
рекламы с использованием (в квадратных метрах)
рекламных конструкций
с автоматической
сменой изображения
Распространение наружной Площадь информационного поля 5 000
рекламы посредством (в квадратных метрах)
электронных табло
Размещение рекламы на Количество транспортных 10 000
транспортных средствах средств, на которых размещена
реклама
Оказание услуг по временному Общая площадь помещения для 1 000
размещению и проживанию временного размещения и
проживания (в квадратных
метрах)
Оказание услуг по передаче Количество переданных во 6 000
во временное владение и (или) временное владение и (или) в
в пользование торговых мест, пользование торговых мест,
расположенных в объектах объектов нестационарной
стационарной торговой сети, торговой сети, объектов
не имеющих торговых залов, организации общественного
объектов нестационарной питания
торговой сети, а также объектов
организации общественного
питания, не имеющих залов
обслуживания посетителей, если
площадь каждого из них не
превышает 5 квадратных метров
Оказание услуг по передаче Площадь переданного во 1 200
во временное владение и (или) временное владение и (или) в
в пользование торговых мест, пользование торгового места,
расположенных в объектах объекта нестационарной
стационарной торговой сети, торговой сети, объекта
не имеющих торговых залов, организации общественного
объектов нестационарной питания (в квадратных метрах)
торговой сети, а также
объектов организации
общественного питания, не
имеющих залов обслуживания
посетителей, если площадь
каждого из них превышает 5
квадратных метров
Оказание услуг по передаче Количество переданных во 5 000
во временное владение и временное владение и (или) в
(или) в пользование пользование земельных участков
земельных участков для
размещения объектов
стационарной и нестационарной
торговой сети, а также объектов
организации общественного
питания, если площадь
земельного участка не
превышает 10 квадратных метров
Оказание услуг по передаче Площадь переданного во 1 000
во временное владение и временное владение и (или) в
(или) в пользование пользование земельного участка
земельных участков для (в квадратных метрах)
размещения объектов
стационарной и
нестационарной торговой
сети, а также объектов
организации общественного
питания, если площадь
земельного участка превышает
10 квадратных метров
───────────────────────────────────────────────────────────────────────────
(таблица в ред. Федерального закона от 07.03.2011 N 25-ФЗ) (п. 3 в ред. Федерального закона от 17.05.2007 N 85-ФЗ)
4. Базовая доходность корректируется (умножается) на коэффициенты К1 и К2. (в ред. Федерального закона от 21.07.2005 N 101-ФЗ)
5. Утратил силу. - Федеральный закон от 21.07.2005 N 101-ФЗ.
6. При определении величины базовой доходности представительные органы муниципальных районов, городских округов, законодательные (представительные) органы государственной власти городов федерального значения Москвы и Санкт-Петербурга могут корректировать (умножать) базовую доходность, указанную в пункте 3 настоящей статьи, на корректирующий коэффициент К2. (в ред. Федерального закона от 29.07.2004 N 95-ФЗ)
Корректирующий коэффициент К2 определяется как произведение установленных нормативными правовыми актами представительных органов муниципальных районов, городских округов, законами городов федерального значения Москвы и Санкт-Петербурга значений, учитывающих влияние на результат предпринимательской деятельности факторов, предусмотренных статьей 346.27 настоящего Кодекса. (абзац введен Федеральным законом от 18.06.2005 N 64-ФЗ)
Абзац утратил силу. - Федеральный закон от 22.07.2008 N 155-ФЗ.
7. Значения корректирующего коэффициента К2 определяются для всех категорий налогоплательщиков представительными органами муниципальных районов, городских округов, законодательными (представительными) органами государственной власти городов федерального значения Москвы и Санкт-Петербурга на период не менее чем календарный год и могут быть установлены в пределах от 0,005 до 1 включительно. Если нормативный правовой акт представительного органа муниципального района, городского округа, законы городов федерального значения Москвы и Санкт-Петербурга о внесении изменений в действующие значения корректирующего коэффициента K2 не приняты до начала следующего календарного года и (или) не вступили в силу в установленном настоящим Кодексом порядке с начала следующего календарного года, то в следующем календарном году продолжают действовать значения корректирующего коэффициента K2, действовавшие в предыдущем календарном году. (в ред. Федеральных законов от 31.12.2002 N 191-ФЗ, от 29.07.2004 N 95-ФЗ, от 17.05.2007 N 85-ФЗ)
8. Утратил силу. - Федеральный закон от 21.07.2005 N 101-ФЗ.
9. В случае, если в течение налогового периода у налогоплательщика произошло изменение величины физического показателя, налогоплательщик при исчислении суммы единого налога учитывает указанное изменение с начала того месяца, в котором произошло изменение величины физического показателя.
10. Размер вмененного дохода за квартал, в течение которого осуществлена соответствующая государственная регистрация налогоплательщика, рассчитывается исходя из полных месяцев начиная с месяца, следующего за месяцем указанной государственной регистрации.
11. Значения корректирующего коэффициента К2 округляются до третьего знака после запятой. Значения физических показателей указываются в целых единицах. Все значения стоимостных показателей декларации указываются в полных рублях. Значения стоимостных показателей менее 50 копеек (0,5 единицы) отбрасываются, а 50 копеек (0,5 единицы) и более округляются до полного рубля (целой единицы). (п. 11 введен Федеральным законом от 22.07.2008 N 155-ФЗ)
Статья 346.30. Налоговый период
Налоговым периодом по единому налогу признается квартал.
Статья 346.31. Налоговая ставка
Ставка единого налога устанавливается в размере 15 процентов величины вмененного дохода. (в ред. Федерального закона от 31.12.2002 N 191-ФЗ)
Статья 346.32. Порядок и сроки уплаты единого налога
1. Уплата единого налога производится налогоплательщиком по итогам налогового периода не позднее 25-го числа первого месяца следующего налогового периода.
2. Сумма единого налога, исчисленная за налоговый период, уменьшается налогоплательщиками на сумму страховых взносов на обязательное пенсионное страхование, обязательное социальное страхование на случай временной нетрудоспособности и в связи с материнством, обязательное медицинское страхование, обязательное социальное страхование от несчастных случаев на производстве и профессиональных заболеваний, уплаченных (в пределах исчисленных сумм) за этот же период времени в соответствии с законодательством Российской Федерации при выплате налогоплательщиками вознаграждений работникам, занятым в тех сферах деятельности налогоплательщика, по которым уплачивается единый налог, а также на сумму страховых взносов в виде фиксированных платежей, уплаченных индивидуальными предпринимателями за свое страхование, и на сумму выплаченных работникам пособий по временной нетрудоспособности. При этом сумма единого налога не может быть уменьшена более чем на 50 процентов. (в ред. Федеральных законов от 21.07.2005 N 101-ФЗ, от 22.07.2008 N 155-ФЗ, от 24.07.2009 N 213-ФЗ)
3. Налоговые декларации по итогам налогового периода представляются налогоплательщиками в налоговые органы не позднее 20-го числа первого месяца следующего налогового периода. (п. 3 введен Федеральным законом от 31.12.2002 N 191-ФЗ)
Статья 346.33. Зачисление сумм единого налога
Суммы единого налога зачисляются на счета органов Федерального казначейства для их последующего распределения в бюджеты всех уровней в соответствии с бюджетным законодательством Российской Федерации. (в ред. Федеральных законов от 28.12.2004 N 183-ФЗ, от 24.07.2009 N 213-ФЗ)
Глава 26.4. СИСТЕМА НАЛОГООБЛОЖЕНИЯ ПРИ ВЫПОЛНЕНИИ СОГЛАШЕНИЙ О РАЗДЕЛЕ ПРОДУКЦИИ
(введена Федеральным законом от 06.06.2003 N 65-ФЗ)
Статья 346.34. Основные понятия, используемые в настоящей главе
В целях настоящей главы используются следующие основные понятия:
инвестор - юридическое лицо или создаваемое на основе договора о совместной деятельности и не имеющее статуса юридического лица объединение юридических лиц, осуществляющее вложение собственных заемных или привлеченных средств (имущества и (или) имущественных прав) в поиск, разведку и добычу минерального сырья и являющееся пользователем недр на условиях соглашения о разделе продукции (далее в настоящей главе - соглашение);
продукция - полезное ископаемое, добытое из недр на территории Российской Федерации, а также на континентальном шельфе Российской Федерации и (или) в пределах исключительной экономической зоны Российской Федерации, на участке недр, предоставленном инвестору, и первое по своему качеству соответствующее национальному стандарту, региональному стандарту, международному стандарту, а в случае отсутствия указанных стандартов для отдельного добытого полезного ископаемого - стандарту организации. Не может быть признана полезным ископаемым продукция, полученная при дальнейшей переработке (обогащении, технологическом переделе) полезного ископаемого и являющаяся продукцией обрабатывающей промышленности; (в ред. Федерального закона от 19.07.2011 N 248-ФЗ)
произведенная продукция - количество продукции горнодобывающей промышленности и продукции разработки карьеров, содержащееся в фактически добытом (извлеченном) из недр (отходов, потерь) минеральном сырье (породе, жидкости и иной смеси), первой по своему качеству соответствующей национальному стандарту, региональному стандарту, международному стандарту, а в случае отсутствия указанных стандартов для отдельного добытого полезного ископаемого - стандарту организации, добытой инвестором в ходе выполнения работ по соглашению и уменьшенной на количество технологических потерь в пределах установленных нормативов. При выполнении соглашений, в которых применяется порядок раздела продукции, установленный пунктом 2 статьи 8 Федерального закона "О соглашениях о разделе продукции", доля государства в общем объеме произведенной продукции составляет не менее 32 процентов общего количества произведенной продукции; (в ред. Федерального закона от 19.07.2011 N 248-ФЗ)
раздел продукции - раздел между государством и инвестором произведенной продукции в натуральном и (или) стоимостном выражении в соответствии с Федеральным законом "О соглашениях о разделе продукции";
прибыльная продукция - произведенная за отчетный (налоговый) период при выполнении соглашения продукция за вычетом части продукции, стоимостный эквивалент которой используется для уплаты налога на добычу полезных ископаемых, и компенсационной продукции;
компенсационная продукция - часть произведенной при выполнении соглашения продукции, которая не должна превышать 75 процентов общего количества произведенной продукции, а при добыче на континентальном шельфе Российской Федерации - 90 процентов общего количества произведенной продукции, передаваемой в собственность инвестора для возмещения понесенных им расходов (возмещаемые расходы), состав которых устанавливается соглашением в соответствии с настоящей главой;
пункт раздела - место коммерческого учета продукции, в котором государство передает инвестору часть произведенной продукции, причитающуюся ему по условиям соглашения. При добыче нефти место коммерческого учета продукции определяется в случае транспортировки ее трубопроводным транспортом как место, в которое нефть по трубопроводу поступает на контрольно-измерительную станцию и в котором осуществляется измерение ее количества и определение качества, подсчет в качестве произведенной продукции и передача в систему магистрального трубопровода. В случае транспортировки нефти иным транспортом, чем трубопроводный, место коммерческого учета продукции определяется соглашением как место, в которое нефть поступает на контрольно-измерительную станцию и в котором осуществляется измерение ее количества и определение качества;
цена продукции - определяемая в соответствии с условиями соглашения стоимость продукции, если иное не установлено настоящей главой;
цена нефти - цена реализации нефти, которая указана сторонами сделки, но не ниже среднего за отчетный период уровня цен нефти сырой марки "Юралс", определяемого как сумма средних арифметических цен покупки и продажи на мировых рынках нефтяного сырья (средиземноморском и роттердамском) за все дни торгов, деленная на количество дней торгов в соответствующем отчетном периоде. Средние за истекший месяц уровни цен нефти сырой марки "Юралс" на мировых рынках нефтяного сырья (средиземноморском и роттердамском) ежемесячно в срок не позднее 15-го числа следующего месяца доводятся через официальные источники информации в порядке, установленном Правительством Российской Федерации. При отсутствии указанной информации в официальных источниках информации средний за истекший отчетный период уровень цен нефти сырой марки "Юралс" на
мировых рынках нефтяного сырья (средиземноморском и роттердамском) определяется налогоплательщиком самостоятельно.
Статья 346.35. Общие положения
1. Настоящая глава устанавливает специальный налоговый режим, применяемый при выполнении соглашений, которые заключены в соответствии с Федеральным законом "О соглашениях о разделе продукции" и отвечают следующим условиям:
1) соглашения заключены после проведения аукциона на предоставление права пользования недрами на иных условиях, чем раздел продукции, в порядке и на условиях, которые определены пунктом 4 статьи 2 Федерального закона "О соглашениях о разделе продукции", и признания аукциона несостоявшимся;
2) при выполнении соглашений, в которых применяется порядок раздела продукции, установленный пунктом 2 статьи 8 Федерального закона "О соглашениях о разделе продукции", доля государства в общем объеме произведенной продукции составляет не менее 32 процентов общего количества произведенной продукции;
3) соглашения предусматривают увеличение доли государства в прибыльной продукции в случае улучшения показателей инвестиционной эффективности для инвестора при выполнении соглашения. Показатели инвестиционной эффективности устанавливаются в соответствии с условиями соглашения.
О документах, представляемых налогоплательщиком при постановке на учет в налоговом органе при выполнении соглашений о разделе продукции одновременно с заявлением о постановке на учет, см. Приказ МНС России от 17.03.2004 N САЭ-3-09/207.
2. Налогоплательщик, использующий право на применение специального налогового режима при выполнении соглашений, представляет в налоговые органы соответствующие уведомления в письменном виде и следующие документы:
соглашение о разделе продукции;
решение об утверждении результатов аукциона на предоставление права пользования участком недр на иных условиях, чем раздел продукции, в соответствии с Законом Российской Федерации "О недрах" и о признании аукциона несостоявшимся в связи с отсутствием участников.
3. В целях настоящей главы цена продукции (цена нефти) применяется для определения объема компенсационной продукции, передаваемой инвестору, для раздела прибыльной продукции в стоимостном выражении, для определения прибыли, подлежащей налогообложению, а также для компенсации расходов инвестора на уплату налогов и сборов в случаях, предусмотренных настоящей главой.
4. Установленный настоящей главой специальный налоговый режим применяется в течение всего срока действия соглашения.
5. Установленный настоящей главой специальный налоговый режим применяется в отношении налогоплательщиков и плательщиков сборов, указанных в статье 346.36 настоящего Кодекса.
6. Установленный настоящей главой специальный налоговый режим предусматривает замену уплаты совокупности налогов и сборов, установленных законодательством Российской Федерации о налогах и сборах, разделом произведенной продукции в соответствии с условиями соглашения, за исключением налогов и сборов, уплата которых предусмотрена настоящей главой.
7. При выполнении соглашения, предусматривающего условия раздела произведенной продукции в соответствии с пунктом 1 статьи 8 Федерального закона "О соглашениях о разделе продукции", инвестор уплачивает следующие налоги и сборы:
налог на добавленную стоимость;
налог на прибыль организаций;
абзац утратил силу с 1 января 2010 года. - Федеральный закон от 24.07.2009 N 213-ФЗ;
налог на добычу полезных ископаемых;
платежи за пользование природными ресурсами;
плату за негативное воздействие на окружающую среду;
водный налог; (в ред. Федерального закона от 31.12.2005 N 205-ФЗ)
государственную пошлину;
таможенные сборы;
земельный налог;
КонсультантПлюс: примечание. Упомянутый в нижеследующем абзаце пункт 2 статьи 181 утратил силу в связи с принятием
Федерального закона от 07.07.2003 N 117-ФЗ.
акциз, за исключением акциза на подакцизное минеральное сырье, предусмотренное подпунктом 1 пункта 2 статьи 181 настоящего Кодекса.
Инвестор освобождается от уплаты региональных и местных налогов и сборов в соответствии с настоящей главой по решению соответствующего законодательного (представительного) органа государственной власти или представительного органа местного самоуправления.
Суммы уплаченных инвестором налога на добавленную стоимость, платежей за пользование природными ресурсами, водного налога, государственной пошлины, таможенных сборов, земельного налога, акциза, а также суммы платы за негативное воздействие на окружающую среду подлежат возмещению в соответствии с положениями настоящей главы. (в ред. Федеральных законов от 31.12.2005 N 205-ФЗ, от 24.07.2009 N 213-ФЗ)
Инвестор не уплачивает налог на имущество организаций в отношении основных средств, нематериальных активов, запасов и затрат, которые находятся на балансе налогоплательщика и используются исключительно для осуществления деятельности, предусмотренной соглашениями. В случае, если указанное имущество используется инвестором не для целей, связанных с выполнением работ по соглашению, оно облагается налогом на имущество организаций в общеустановленном порядке.
Перечень документов, при предоставлении которых в налоговые органы осуществляется освобождение от уплаты указанного налога, определяется Правительством Российской Федерации.
Инвестор не уплачивает транспортный налог в отношении принадлежащих ему транспортных средств (за исключением легковых автомобилей), используемых исключительно для целей соглашения.
Перечень документов, при предоставлении которых в налоговые органы осуществляется освобождение от уплаты указанного налога, определяется Правительством Российской Федерации.
При использовании транспортных средств не для целей соглашения уплата транспортного налога осуществляется в общеустановленном порядке.
8. При выполнении соглашения, предусматривающего условия раздела произведенной продукции в соответствии с пунктом 2 статьи 8 Федерального закона "О соглашениях о разделе продукции", инвестор уплачивает следующие налоги и сборы:
абзац утратил силу с 1 января 2010 года. - Федеральный закон от 24.07.2009 N 213-ФЗ;
государственную пошлину;
таможенные сборы;
налог на добавленную стоимость;
плату за негативное воздействие на окружающую среду.
Инвестор освобождается от уплаты региональных и местных налогов и сборов в соответствии с настоящей главой по решению соответствующего законодательного (представительного) органа государственной власти или представительного органа местного самоуправления.
9. От уплаты таможенной пошлины освобождаются товары, ввозимые на территорию Российской Федерации и иные территории, находящиеся под ее юрисдикцией, для выполнения работ по соглашению, предусмотренных программами работ и сметами расходов, утвержденными в установленном соглашением порядке, а также продукция, произведенная в соответствии с условиями соглашения и вывозимая с территории Российской Федерации. (в ред. Федерального закона от 27.11.2010 N 306-ФЗ)
Перечень документов, при предоставлении которых в таможенные органы осуществляется освобождение от уплаты указанного налога, определяется Правительством Российской Федерации.
10. При выполнении соглашения объект налогообложения, налоговая база, налоговый период, налоговая ставка и порядок исчисления налога в отношении налогов, указанных в пунктах 7 и 8 настоящей статьи, определяются с учетом особенностей, предусмотренных положениями настоящей главы, действующими на дату вступления соглашения в силу.
11. При изменении в течение срока действия соглашения наименований каких-либо из указанных в настоящем Кодексе налогов и сборов без изменения при этом элементов налогообложения такие налоги и сборы исчисляются и уплачиваются при выполнении соглашения с новым наименованием.
12. В случае изменения в течение срока действия соглашения порядка уплаты налогов и сборов, а также изменения форм, порядка заполнения и сроков представления налоговых деклараций без изменения налоговой базы, налоговой ставки и порядка исчисления налога (элементов обложения сбора) уплата налогов и сборов, а также представление налоговых деклараций производятся в соответствии с действующим законодательством о налогах и сборах.
13. В случае изменения в течение срока действия соглашения налоговой ставки налога на добавленную стоимость исчисление и уплата указанного налога осуществляются по налоговой ставке, установленной в соответствии с главой 21 настоящего Кодекса.
14. В случае, если нормативными правовыми актами законодательных (представительных) органов государственной власти и представительных органов местного самоуправления не предусмотрено освобождение инвестора от уплаты региональных и местных налогов и сборов, затраты инвестора по уплате указанных налогов и сборов подлежат возмещению инвестору за счет соответствующего уменьшения доли произведенной продукции, передаваемой государству, в части, передаваемой соответствующему субъекту Российской Федерации, на величину, эквивалентную сумме фактически уплаченных указанных налогов и сборов.
15. При выполнении соглашений, заключенных до вступления в силу Федерального закона "О соглашениях о разделе продукции", применяются условия освобождения от уплаты налогов, сборов и иных обязательных платежей, а также порядок исчисления, уплаты и возврата (возмещения) уплачиваемых налогов, сборов и иных обязательных платежей, которые предусмотрены указанными соглашениями. В случае несоответствия положений настоящего Кодекса и (или) иных актов законодательства Российской Федерации о налогах и сборах, актов законодательства субъектов Российской Федерации о налогах и сборах, нормативных правовых актов представительных органов местного самоуправления о налогах и сборах условиям указанных соглашений применяются условия таких соглашений.
Статья 346.36. Налогоплательщики и плательщики сборов при выполнении соглашений. Уполномоченные представители налогоплательщиков и плательщиков сборов
1. Налогоплательщиками и плательщиками сборов, уплачиваемых при применении специального
налогового режима, установленного настоящей главой, признаются организации, являющиеся инвесторами соглашения в соответствии с Федеральным законом "О соглашениях о разделе продукции" (далее в настоящей главе - налогоплательщики).
2. Налогоплательщик вправе поручить исполнение своих обязанностей, связанных с применением специального налогового режима, установленного настоящей главой, при выполнении соглашений, оператору с его согласия. Оператор осуществляет в соответствии с настоящим Кодексом предоставленные ему налогоплательщиком полномочия на основании нотариально удостоверенной доверенности, выдаваемой в порядке, установленном гражданским законодательством Российской Федерации, в качестве уполномоченного представителя налогоплательщика.
Статья 346.37. Особенности определения налоговой базы, исчисления и уплаты налога на добычу полезных ископаемых при выполнении соглашений
1. Положения настоящей статьи применяются при выполнении соглашений, которые предусматривают условия раздела произведенной продукции в соответствии с пунктом 1 статьи 8 Федерального закона "О соглашениях о разделе продукции".
2. Налогоплательщики определяют сумму налога на добычу полезных ископаемых, подлежащую уплате, в соответствии с главой 26 настоящего Кодекса с учетом особенностей, установленных настоящей статьей.
3. Налоговая база при добыче нефти и газового конденсата из нефтегазоконденсатных месторождений определяется как количество добытых полезных ископаемых в натуральном выражении в соответствии со статьей 339 настоящего Кодекса.
4. Налоговая база определяется отдельно по каждому соглашению.
Данные, применяемые для расчета налога на добычу полезных ископаемых в отношении нефти и газового конденсата, см. в Справочной информации.
5. Налоговая ставка при добыче нефти и газового конденсата из нефтегазоконденсатных месторождений составляет 340 рублей за одну тонну. При этом указанная налоговая ставка применяется с коэффициентом, характеризующим динамику мировых цен на нефть, - Кц.
Данный коэффициент ежемесячно определяется налогоплательщиком самостоятельно по формуле:
Кц = (Ц - 8) x Р / 252,
где Ц - средний за налоговый период уровень цен нефти сырой марки "Юралс" в долларах США за один баррель;
Р - среднее значение за налоговый период курса доллара США к рублю Российской Федерации, устанавливаемого Центральным банком Российской Федерации.
Среднее значение за налоговый период курса доллара США к рублю Российской Федерации, устанавливаемого Центральным банком Российской Федерации, определяется налогоплательщиком самостоятельно как среднеарифметическое значение курса доллара США к рублю Российской Федерации, устанавливаемого Центральным банком Российской Федерации, за все дни в соответствующем налоговом периоде.
Средний за налоговый период уровень цен нефти сырой марки "Юралс" определяется как сумма средних арифметических цен покупки и продажи на мировых рынках нефтяного сырья (средиземноморском и роттердамском) за все календарные дни торгов, деленная на количество дней торгов в соответствующем налоговом периоде. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
Средние за истекший месяц уровни цен нефти сырой марки "Юралс" на мировых рынках нефтяного сырья (средиземноморском и роттердамском) ежемесячно в срок не позднее 15-го числа следующего
месяца доводятся через официальные источники информации в порядке, установленном Правительством Российской Федерации.
При отсутствии указанной информации в официальных источниках информации средний за истекший налоговый период уровень цен нефти сырой марки "Юралс" на мировых рынках нефтяного сырья (средиземноморском и роттердамском) определяется налогоплательщиком самостоятельно.
Рассчитанный в порядке, определенном настоящей статьей, коэффициент (Кц) округляется до четвертого знака в соответствии с действующим порядком округления.
Сумма налога на добычу полезных ископаемых при добыче нефти и газового конденсата из нефтегазоконденсатных месторождений исчисляется как произведение соответствующей налоговой ставки, исчисленной с учетом коэффициента (Кц), и величины налоговой базы, определяемой в соответствии с настоящей статьей.
6. При выполнении соглашений налоговые ставки, установленные статьей 342 настоящего Кодекса, при добыче полезных ископаемых, за исключением нефти и газового конденсата, применяются с коэффициентом 0,5.
7. Налоговая ставка, установленная пунктом 5 настоящей статьи, применяется при добыче нефти и газового конденсата из нефтегазоконденсатных месторождений с коэффициентом 0,5 до достижения предельного уровня коммерческой добычи нефти и газового конденсата, который может быть установлен соглашением.
В случае, если соглашением установлен предельный уровень коммерческой добычи нефти и газового конденсата, при достижении такого предельного уровня налоговая ставка применяется с коэффициентом 1, который не изменяется в течение всего срока действия соглашения.
Статья 346.38. Особенности определения налоговой базы, исчисления и уплаты налога на прибыль организаций при выполнении соглашений
1. Положения настоящей статьи применяются при выполнении соглашений, которые предусматривают порядок раздела продукции, установленный пунктом 1 статьи 8 Федерального закона "О соглашениях о разделе продукции".
2. Налогоплательщики определяют сумму налога на прибыль организаций (далее в настоящей статье - налог), подлежащую уплате, в соответствии с главой 25 настоящего Кодекса с учетом особенностей, установленных настоящей статьей.
3. Объектом налогообложения признается прибыль, полученная налогоплательщиком в связи с выполнением соглашения.
В целях настоящей статьи прибылью налогоплательщика признается его доход от выполнения соглашения, уменьшенный на величину расходов, определяемых в соответствии с настоящей статьей.
В случае, если стороной соглашения является объединение организаций, не имеющее статуса юридического лица, доход, полученный каждой организацией, являющейся участником указанного объединения, определяется пропорционально доле соответствующего участника в общем доходе такого объединения за отчетный (налоговый) период.
4. Доходом налогоплательщика от выполнения соглашения признаются стоимость прибыльной продукции, принадлежащей инвестору в соответствии с условиями соглашения, а также внереализационные доходы, определяемые в соответствии со статьей 250 настоящего Кодекса.
Стоимость прибыльной продукции определяется как произведение объема прибыльной продукции и цены произведенной продукции, устанавливаемой соглашением, за исключением цены продукции (цены нефти), определяемой в соответствии с настоящей главой.
5. Расходами налогоплательщика признаются обоснованные и документально подтвержденные расходы, произведенные (понесенные) налогоплательщиком при выполнении соглашения.
Состав расходов, размер и порядок их признания определяются в соответствии с главой 25 настоящего Кодекса с учетом особенностей, установленных настоящей статьей.
Обоснованными расходами для целей настоящей главы признаются расходы, произведенные (понесенные) налогоплательщиком в соответствии с программой работ и сметой расходов, утвержденными управляющим комитетом, в порядке, предусмотренном соглашением, а также внереализационные расходы, непосредственно связанные с выполнением соглашения.
6. В целях настоящей главы расходы налогоплательщика подразделяются на:
1) расходы, возмещаемые за счет компенсационной продукции (возмещаемые расходы);
2) расходы, уменьшающие налоговую базу по налогу.
7. Возмещаемыми расходами признаются расходы, произведенные (понесенные) налогоплательщиком в отчетном (налоговом) периоде в целях выполнения работ по соглашению в соответствии с программой работ и сметой расходов. Не признаются возмещаемыми:
1) произведенные (понесенные) до вступления соглашения в силу:
расходы на приобретение пакета геологической информации для участия в аукционе;
расходы на оплату сбора за участие в аукционе на право пользования участком недр на условиях соглашения;
2) произведенные (понесенные) с даты вступления соглашения в силу:
разовые платежи за пользование недрами при наступлении определенных событий, оговоренных в соглашении;
налог на добычу полезных ископаемых;
платежи (проценты) по полученным кредитным и заемным средствам, а также комиссионные выплаты по ним и другие расходы, связанные с получением и использованием заемных средств для финансирования деятельности по соглашению;
расходы, предусмотренные подпунктом 6 пункта 2 статьи 262 настоящего Кодекса; (в ред. Федерального закона от 07.06.2011 N 132-ФЗ)
расходы, предусмотренные подпунктами 10 и 13 пункта 1 и подпунктом 5 пункта 2 статьи 265 настоящего Кодекса.
8. Возмещаемые расходы, состав которых предусмотрен соглашением в соответствии с настоящей статьей, утверждаются управляющим комитетом в порядке, установленном соглашением.
В целях настоящей статьи сумма возмещаемых расходов определяется по каждому отчетному (налоговому) периоду и подлежит возмещению налогоплательщику за счет компенсационной продукции в порядке, установленном пунктом 10 настоящей статьи.
9. В состав возмещаемых расходов включаются:
1) расходы, произведенные (понесенные) налогоплательщиком до вступления соглашения в силу. Расходы, произведенные (понесенные) до вступления соглашения в силу, признаются возмещаемыми, если соглашение заключено по ранее не разрабатываемым месторождениям полезных ископаемых и эти расходы не были ранее признаны недропользователем участка недр для целей исчисления налога в соответствии с главой 25 настоящего Кодекса. Указанные расходы должны быть отражены в смете расходов, представляемой одновременно со сметой расходов на первый год работ по соглашению, и возмещаются в порядке и размере, которые предусмотрены настоящей статьей. В целях применения настоящей статьи амортизация по данному виду амортизируемого имущества не начисляется. В случае, если расходы относятся в соответствии со статьей 256 настоящего Кодекса к амортизируемому имуществу,
их возмещение производится в следующем порядке:
если указанные расходы произведены (понесены) налогоплательщиком - российской организацией, они подлежат возмещению в размере, не превышающем остаточную стоимость амортизируемого имущества, определяемую в соответствии со статьей 257 настоящего Кодекса;
если указанные расходы произведены (понесены) налогоплательщиком - иностранной организацией, они подлежат возмещению в размере, не превышающем уровень рыночных цен;
2) расходы, произведенные (понесенные) налогоплательщиком с даты вступления соглашения в силу и в течение всего срока его действия. При этом в отношении указанных расходов устанавливаются следующие особенности:
расходы на освоение природных ресурсов, указанные в пункте 1 статьи 261 настоящего Кодекса, а также аналогичные расходы по сопряженным участкам недр, если это предусмотрено соглашением, включаются в состав расходов равномерно в течение 12 месяцев;
расходы на приобретение, сооружение, изготовление, доставку амортизируемого имущества (основных средств и нематериальных активов) и доведение его до состояния, в котором оно пригодно для использования, включаются в состав возмещаемых расходов в сумме фактически понесенных затрат при условии их включения в программу работ и смету расходов и с учетом ограничений, установленных соглашением. Начисление амортизации в порядке, установленном настоящим Кодексом, по таким расходам не производится;
расходы, произведенные (понесенные) в форме отчислений в ликвидационный фонд для финансирования ликвидационных работ, учитываются в целях налогообложения в размере и порядке, которые установлены соглашением. Порядок формирования и использования ликвидационного фонда устанавливается Правительством Российской Федерации;
расходы, связанные с содержанием и эксплуатацией имущества, которое было передано государством в безвозмездное пользование налогоплательщику в соответствии со статьей 11 Федерального закона "О соглашениях о разделе продукции", учитываются в целях налогообложения в размере фактически произведенных (понесенных) расходов;
управленческие расходы, связанные с выполнением соглашения, в состав которых включаются расходы на оплату аренды офисов налогоплательщика, в том числе расположенных за пределами Российской Федерации, расходы на их содержание, информационные и консультационные услуги, представительские расходы, расходы на рекламу и другие управленческие расходы по условиям соглашения возмещаются в размере норматива управленческих расходов, установленного соглашением, но не более 2 процентов общей суммы расходов, возмещаемых налогоплательщику в отчетном (налоговом) периоде. Превышение суммы управленческих расходов над нормативом, установленным настоящим пунктом, учитывается при исчислении налоговой базы инвестора по налогу.
10. В целях настоящей главы возмещаемые расходы подлежат возмещению налогоплательщику в размере, не превышающем установленного соглашением предельного уровня компенсационной продукции, который не может быть выше размера, определяемого в соответствии со статьей 346.34 настоящего Кодекса.
Компенсационная продукция за отчетный (налоговый) период рассчитывается путем деления подлежащей возмещению суммы расходов налогоплательщика на цену продукции, определяемую в соответствии с условиями соглашения, или на цену нефти, определяемую в соответствии с настоящей главой.
Если размер возмещаемых расходов не достигает предельного уровня компенсационной продукции в отчетном (налоговом) периоде, налогоплательщику в указанном периоде возмещается вся сумма возмещаемых расходов. Если размер возмещаемых расходов превышает предельный уровень компенсационной продукции в отчетном (налоговом) периоде, возмещение расходов производится в размере указанного предельного уровня. Невозмещенные в отчетном (налоговом) периоде возмещаемые расходы подлежат включению в состав возмещаемых расходов следующего отчетного (налогового)
периода.
Расходы капитального характера принимаются к возмещению при условии соблюдения требования об использовании доли товаров российского происхождения при проведении работ по соглашению, установленного пунктом 2 статьи 7 Федерального закона "О соглашениях о разделе продукции". Несоблюдение указанного требования является основанием для отказа в возмещении соответствующих затрат инвестора. При этом на приобретаемое оборудование и иное имущество распространяется порядок амортизации имущества, установленный статьями 256 - 259 настоящего Кодекса.
11. Расходы, уменьшающие налоговую базу по налогу, включают в себя расходы, учитываемые в целях налогообложения в соответствии с главой 25 настоящего Кодекса и не включенные в состав возмещаемых расходов, определяемых в соответствии с положениями настоящей статьи. В указанные в настоящем пункте расходы не включаются суммы налога на добычу полезных ископаемых.
12. В целях настоящей главы применяется следующий порядок признания доходов и расходов:
1) для дохода, полученного налогоплательщиком в виде части прибыльной продукции, датой получения дохода признается последнее число отчетного (налогового) периода, в котором был осуществлен раздел прибыльной продукции; (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
2) по иным видам доходов и расходов применяется порядок признания доходов и расходов, установленный главой 25 настоящего Кодекса.
13. Налоговой базой для целей настоящей статьи признается денежное выражение подлежащей налогообложению прибыли, определяемой в соответствии с пунктом 3 настоящей статьи.
Налоговая база определяется по каждому соглашению раздельно.
14. В случае, если налоговая база, исчисленная в соответствии с положениями настоящей статьи, является для соответствующего налогового периода отрицательной величиной, она для этого налогового периода признается равной нулю. Налогоплательщик имеет право уменьшить налоговую базу на величину полученной отрицательной величины в последующие налоговые периоды в течение 10 лет, следующих за тем налоговым периодом, в котором получена отрицательная величина, но не более срока действия соглашения.
15. Размер налоговой ставки определяется в соответствии с пунктом 1 статьи 284 настоящего Кодекса.
Налоговая ставка, действующая на дату вступления соглашения в силу, применяется в течение всего срока действия этого соглашения.
16. Налогоплательщики исчисляют налоговую базу по итогам каждого отчетного (налогового) периода на основе данных налогового учета. Налоговый учет осуществляется в соответствии с главой 25 настоящего Кодекса.
Порядок ведения налогового учета устанавливается налогоплательщиком в учетной политике для целей налогообложения, утверждаемой в установленном порядке.
17. Налоговый и отчетный периоды по налогу устанавливаются в соответствии со статьей 285 настоящего Кодекса.
18. Порядок исчисления налога (авансовых платежей) и сроки уплаты определяются в соответствии с главой 25 настоящего Кодекса.
Абзац утратил силу. - Федеральный закон от 24.11.2008 N 205-ФЗ.
19. Особенности исчисления и уплаты налога налогоплательщиком, имеющим обособленные подразделения, определяются статьей 288 настоящего Кодекса. При этом уплата сумм налога (авансовых платежей), которые подлежат зачислению в доходную часть бюджетов субъектов Российской Федерации и
местных бюджетов, производится налогоплательщиком по местонахождению участка недр, представляемого в пользование по соглашению.
20. В целях настоящей статьи налогоплательщик обязан вести раздельный учет доходов и расходов по операциям, возникающим при выполнении соглашения.
При отсутствии раздельного учета применяется порядок налогообложения прибыли, установленный главой 25 настоящего Кодекса, без учета особенностей, установленных настоящей статьей.
21. Доходы и расходы налогоплательщика по другим видам деятельности, не связанным с выполнением соглашения, в том числе доходы в виде вознаграждения за выполнение функций оператора и (или) за реализацию продукции, принадлежащей государству по условиям соглашения, подлежат налогообложению в порядке, установленном главой 25 настоящего Кодекса.
Прибыль, полученная инвестором от реализации компенсационной продукции, подлежит налогообложению в порядке, установленном главой 25 настоящего Кодекса, и определяется как выручка от реализации компенсационной продукции (определяемая в соответствии со статьей 249 настоящего Кодекса), уменьшенная на величину расходов, связанных с реализацией указанной продукции (определяемых в соответствии со статьей 253 настоящего Кодекса) и не учтенных в стоимости компенсационной продукции, уменьшенная на стоимость компенсационной продукции, определяемой в соответствии с пунктом 10 настоящей статьи.
В случае, если от реализации компенсационной продукции налогоплательщиком понесен убыток, он принимается в целях налогообложения в порядке и на условиях, которые установлены статьей 283 настоящего Кодекса.
Статья 346.39. Особенности уплаты налога на добавленную стоимость при выполнении соглашений
1. При выполнении соглашений налог на добавленную стоимость (далее в настоящей статье - налог) уплачивается в соответствии с главой 21 настоящего Кодекса с учетом особенностей, установленных настоящей статьей.
2. При выполнении соглашений применяется налоговая ставка, действующая в соответствующем налоговом периоде в соответствии с главой 21 настоящего Кодекса.
3. В случае, если по итогам налогового периода сумма налоговых вычетов при выполнении работ по соглашению превышает общую сумму налога, исчисленную по товарам (работам, услугам), реализованным (переданным, выполненным, оказанным) в отчетном (налоговом) периоде (в том числе при отсутствии указанной реализации), полученная разница подлежит возмещению (зачету, возврату) налогоплательщику в порядке, установленном статьями 176 или 176.1 настоящего Кодекса. (в ред. Федерального закона от 17.12.2009 N 318-ФЗ)
4. В случае несоблюдения сроков возмещения (возврата), установленных статьями 176 или 176.1 настоящего Кодекса, суммы, подлежащие возврату налогоплательщику, увеличиваются исходя из одной трехсотшестидесятой ставки рефинансирования Центрального банка Российской Федерации за каждый календарный день просрочки (при ведении учета в валюте Российской Федерации) или одной трехсотшестидесятой ставки ЛИБОР, действующей в соответствующем периоде, за каждый календарный день просрочки (при ведении учета в иностранной валюте). (в ред. Федеральных законов от 27.07.2006 N 137-ФЗ, от 17.12.2009 N 318-ФЗ)
5. Не подлежат налогообложению (освобождаются от налогообложения):
передача на безвозмездной основе имущества, необходимого для выполнения работ по соглашению, между инвестором по соглашению и оператором соглашения в соответствии с программой работ и сметой расходов, которые утверждены в установленном соглашением порядке;
передача организацией, являющейся участником не имеющего статуса юридического лица объединения организаций, выступающего в качестве инвестора в соглашении, другим участникам такого объединения соответствующей доли произведенной продукции, полученной инвестором по условиям соглашения;
передача налогоплательщиком в собственность государства вновь созданного или приобретенного налогоплательщиком имущества, использованного для выполнения работ по соглашению и подлежащего передаче государству в соответствии с условиями соглашения.
Статья 346.40. Особенности представления налоговых деклараций при выполнении соглашений
1. По налогам, предусмотренным статьей 346.35 настоящего Кодекса, налогоплательщик представляет в налоговые органы, в которых он состоит на учете, по местонахождению участка недр, если иное не предусмотрено настоящим пунктом, предоставленного в пользование на условиях соглашения, налоговые декларации по каждому налогу, по каждому соглашению отдельно от другой деятельности. (в ред. Федеральных законов от 30.12.2006 N 268-ФЗ, от 27.07.2010 N 229-ФЗ)
Если участок недр, предоставляемый в пользование на условиях соглашения, расположен на континентальном шельфе Российской Федерации и (или) в пределах исключительной экономической зоны Российской Федерации, налогоплательщик представляет налоговые декларации по налогам, предусмотренным статьей 346.35 настоящего Кодекса, в налоговые органы, в которых он состоит на учете, по его местонахождению. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Налогоплательщики, в соответствии со статьей 83 настоящего Кодекса отнесенные к категории крупнейших, представляют налоговые декларации (расчеты) в налоговый орган по месту учета в качестве крупнейших налогоплательщиков. (абзац введен Федеральным законом от 30.12.2006 N 268-ФЗ)
2. Утратил силу. - Федеральный закон от 27.07.2010 N 229-ФЗ.
3. Утратил силу. - Федеральный закон от 29.06.2004 N 58-ФЗ.
4. Налогоплательщик ежегодно в срок не позднее 31 декабря года, предшествующего планируемому, представляет в налоговые органы, указанные в пункте 1 настоящей статьи, утвержденные в порядке, установленном соглашением, программу работ и смету расходов по соглашению на следующий год.
По вновь введенным соглашениям в срок до начала работ налогоплательщик представляет в налоговые органы, указанные в пункте 1 настоящей статьи, утвержденные в порядке, установленном соглашением, программу работ и смету расходов по соглашению на текущий год.
В случае внесения изменений и (или) дополнений в программу работ и смету расходов налогоплательщик обязан представить указанные изменения и (или) дополнения в срок не позднее 10 дней с даты их утверждения в установленном соглашением порядке.
Статья 346.41. Особенности учета налогоплательщиков при выполнении соглашений
1. Налогоплательщики подлежат постановке на учет в налоговом органе по местонахождению участка недр, предоставленного инвестору в пользование на условиях соглашения, за исключением случаев, предусмотренных пунктом 3 настоящей статьи.
2. В случае, если в качестве инвестора по соглашению выступает объединение организаций, не имеющее статуса юридического лица, постановке на учет в налоговом органе по местонахождению участка недр, предоставляемого в пользование на условиях соглашения, подлежат все организации, входящие в состав указанного объединения, за исключением случаев, предусмотренных пунктом 3 настоящей статьи.
3. Если участок недр, предоставляемый в пользование на условиях соглашения, расположен на континентальном шельфе Российской Федерации и (или) в пределах исключительной экономической зоны Российской Федерации, постановка налогоплательщика на учет производится в налоговом органе по его местонахождению.
4. Особенности учета иностранных организаций, выступающих в качестве инвестора по соглашению или оператора соглашения, устанавливаются Министерством финансов Российской Федерации. (в ред. Федерального закона от 29.06.2004 N 58-ФЗ)
5. Заявление о постановке на учет в налоговом органе подается в налоговые органы в соответствии с пунктами 1 и 3 настоящей статьи в течение 10 дней с даты вступления соответствующего соглашения в силу.
6. Форма заявления о постановке на учет в налоговом органе устанавливается федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов. (в ред. Федеральных законов от 29.06.2004 N 58-ФЗ, от 29.07.2004 N 95-ФЗ)
О документах, представляемых налогоплательщиком при постановке на учет в налоговом органе при выполнении соглашений о разделе продукции одновременно с заявлением о постановке на учет, см. Приказ МНС России от 17.03.2004 N САЭ-3-09/207.
7. При подаче заявления о постановке на учет в налоговом органе налогоплательщик одновременно с указанным заявлением представляет наряду с документами, указанными в статье 84 настоящего Кодекса, документы, предусмотренные пунктом 2 статьи 346.35 настоящего Кодекса.
8. Форма свидетельства о постановке на учет в налоговом органе инвестора по соглашению в качестве налогоплательщика, осуществляющего деятельность по выполнению соглашения, устанавливается федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов. (в ред. Федеральных законов от 29.06.2004 N 58-ФЗ, от 29.07.2004 N 95-ФЗ)
Указанное свидетельство должно содержать наименование соглашения, указание даты вступления соглашения в силу и срока его действия, наименование участка недр, предоставленного в пользование в соответствии с условиями соглашения, и указание его местонахождения, а также указание на то, что данный налогоплательщик является инвестором по соглашению или оператором соглашения и в отношении этого налогоплательщика применяется специальный налоговый режим, установленный настоящей главой.
Статья 346.42. Особенности проведения выездных налоговых проверок при выполнении соглашений
1. Выездной налоговой проверкой может быть охвачен любой период в течение срока действия соглашения с учетом положений статьи 87 настоящего Кодекса начиная с года вступления соглашения в силу.
2. Для целей налогового контроля инвестор по соглашению или оператор соглашения обязан хранить первичные документы, связанные с исчислением и уплатой налогов, в течение всего срока действия соглашения.
3. Выездная налоговая проверка инвестора по соглашению или оператора соглашения в связи с деятельностью по соглашению не может продолжаться более шести месяцев. При проведении выездных проверок организаций, имеющих филиалы и представительства, срок проведения проверки увеличивается на один месяц для проведения проверки каждого филиала и представительства.
Раздел IX. РЕГИОНАЛЬНЫЕ НАЛОГИ И СБОРЫ
(введен Федеральным законом от 27.11.2001 N 148-ФЗ)
Глава 27. НАЛОГ С ПРОДАЖ
Утратила силу. - Федеральный закон от 27.11.2001 N 148-ФЗ.
Глава 28. ТРАНСПОРТНЫЙ НАЛОГ
(введена Федеральным законом от 24.07.2002 N 110-ФЗ)
Приказом МНС России от 09.04.2003 N БГ-3-21/177 утверждены Методические рекомендации по применению главы 28.
Статья 356. Общие положения
Транспортный налог (далее в настоящей главе - налог) устанавливается настоящим Кодексом и законами субъектов Российской Федерации о налоге, вводится в действие в соответствии с настоящим Кодексом законами субъектов Российской Федерации о налоге и обязателен к уплате на территории соответствующего субъекта Российской Федерации.
Вводя налог, законодательные (представительные) органы субъекта Российской Федерации определяют ставку налога в пределах, установленных настоящим Кодексом, порядок и сроки его уплаты. (в ред. Федерального закона от 20.10.2005 N 131-ФЗ)
При установлении налога законами субъектов Российской Федерации могут также предусматриваться налоговые льготы и основания для их использования налогоплательщиком.
Статья 357. Налогоплательщики
Налогоплательщиками налога (далее в настоящей главе - налогоплательщики) признаются лица, на которых в соответствии с законодательством Российской Федерации зарегистрированы транспортные средства, признаваемые объектом налогообложения в соответствии со статьей 358 настоящего Кодекса, если иное не предусмотрено настоящей статьей.
КонсультантПлюс: примечание. Имеется в виду Федеральный закон от 24.07.2002 N 110-ФЗ (опубликован в "Собрании
законодательства РФ" 29.07.2002, в "Российской газете" 30.07.2002), которым введена глава 28 "Транспортный налог".
По транспортным средствам, зарегистрированным на физических лиц, приобретенным и переданным ими на основании доверенности на право владения и распоряжения транспортным средством до момента официального опубликования настоящего Федерального закона, налогоплательщиком является лицо, указанное в такой доверенности. При этом лица, на которых зарегистрированы указанные транспортные средства, уведомляют налоговый орган по месту своего жительства о передаче на основании доверенности указанных транспортных средств.
Положения части третьей статьи 357 (в редакции Федерального закона от 30.07.2010 N 242-ФЗ) применяются до 1 января 2017 года (пункт 6 статьи 12 Федерального закона от 30.07.2010 N 242-ФЗ).
Не признаются налогоплательщиками лица, являющиеся организаторами XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи в соответствии со статьей 3 Федерального закона от 1 декабря 2007 года N 310-ФЗ "Об организации и о проведении XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, развитии города Сочи как горноклиматического курорта и внесении изменений в отдельные законодательные акты Российской Федерации", а также лица, являющиеся маркетинговыми партнерами Международного олимпийского комитета в соответствии со статьей 3.1 указанного Федерального закона, в отношении транспортных средств, принадлежащих им на праве собственности и используемых исключительно в связи с организацией и (или) проведением XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи и развитием города Сочи как горноклиматического курорта. (часть третья в ред. Федерального закона от 30.07.2010 N 242-ФЗ)
Статья 358. Объект налогообложения
1. Объектом налогообложения признаются автомобили, мотоциклы, мотороллеры, автобусы и другие самоходные машины и механизмы на пневматическом и гусеничном ходу, самолеты, вертолеты, теплоходы, яхты, парусные суда, катера, снегоходы, мотосани, моторные лодки, гидроциклы, несамоходные (буксируемые суда) и другие водные и воздушные транспортные средства (далее в настоящей главе - транспортные средства), зарегистрированные в установленном порядке в соответствии с законодательством Российской Федерации.
2. Не являются объектом налогообложения:
1) весельные лодки, а также моторные лодки с двигателем мощностью не свыше 5 лошадиных сил;
2) автомобили легковые, специально оборудованные для использования инвалидами, а также автомобили легковые с мощностью двигателя до 100 лошадиных сил (до 73,55 кВт), полученные (приобретенные) через органы социальной защиты населения в установленном законом порядке;
3) промысловые морские и речные суда;
4) пассажирские и грузовые морские, речные и воздушные суда, находящиеся в собственности (на праве хозяйственного ведения или оперативного управления) организаций и индивидуальных предпринимателей, основным видом деятельности которых является осуществление пассажирских и (или) грузовых перевозок; (в ред. Федерального закона от 27.12.2009 N 368-ФЗ)
5) тракторы, самоходные комбайны всех марок, специальные автомашины (молоковозы, скотовозы, специальные машины для перевозки птицы, машины для перевозки и внесения минеральных удобрений, ветеринарной помощи, технического обслуживания), зарегистрированные на сельскохозяйственных товаропроизводителей и используемые при сельскохозяйственных работах для производства сельскохозяйственной продукции;
6) транспортные средства, принадлежащие на праве оперативного управления федеральным органам исполнительной власти, где законодательно предусмотрена военная и (или) приравненная к ней служба; (в ред. Федерального закона от 28.11.2009 N 283-ФЗ)
7) транспортные средства, находящиеся в розыске, при условии подтверждения факта их угона (кражи) документом, выдаваемым уполномоченным органом;
8) самолеты и вертолеты санитарной авиации и медицинской службы;
9) суда, зарегистрированные в Российском международном реестре судов. (пп. 9 введен Федеральным законом от 20.12.2005 N 168-ФЗ)
Статья 359. Налоговая база
1. Налоговая база определяется:
1) в отношении транспортных средств, имеющих двигатели (за исключением транспортных средств, указанных в подпункте 1.1 настоящего пункта), - как мощность двигателя транспортного средства в лошадиных силах; (в ред. Федерального закона от 20.08.2004 N 108-ФЗ)
1.1) в отношении воздушных транспортных средств, для которых определяется тяга реактивного двигателя, - как паспортная статическая тяга реактивного двигателя (суммарная паспортная статическая тяга всех реактивных двигателей) воздушного транспортного средства на взлетном режиме в земных условиях в килограммах силы; (пп. 1.1 введен Федеральным законом от 20.08.2004 N 108-ФЗ)
2) в отношении водных несамоходных (буксируемых) транспортных средств, для которых определяется валовая вместимость, - как валовая вместимость в регистровых тоннах;
3) в отношении водных и воздушных транспортных средств, не указанных в подпунктах 1, 1.1 и 2 настоящего пункта, - как единица транспортного средства. (в ред. Федерального закона от 20.08.2004 N 108-ФЗ)
2. В отношении транспортных средств, указанных в подпунктах 1, 1.1 и 2 пункта 1 настоящей статьи, налоговая база определяется отдельно по каждому транспортному средству. (в ред. Федерального закона от 20.08.2004 N 108-ФЗ)
В отношении транспортных средств, указанных в подпункте 3 пункта 1 настоящей статьи, налоговая база определяется отдельно.
Статья 360. Налоговый период. Отчетный период
(в ред. Федерального закона от 20.10.2005 N 131-ФЗ)
1. Налоговым периодом признается календарный год.
2. Отчетными периодами для налогоплательщиков, являющихся организациями, признаются первый квартал, второй квартал, третий квартал.
3. При установлении налога законодательные (представительные) органы субъектов Российской Федерации вправе не устанавливать отчетные периоды.
Статья 361. Налоговые ставки
1. Налоговые ставки устанавливаются законами субъектов Российской Федерации соответственно в зависимости от мощности двигателя, тяги реактивного двигателя или валовой вместимости транспортного средства в расчете на одну лошадиную силу мощности двигателя транспортного средства, один килограмм силы тяги реактивного двигателя, одну регистровую тонну транспортного средства или одну единицу транспортного средства в следующих размерах:
┌───────────────────────────────────────────────────────┬─────────────────┐
│ Наименование объекта налогообложения │Налоговая ставка │
│ │ (в рублях) │
└───────────────────────────────────────────────────────┴─────────────────┘
Автомобили легковые с мощностью двигателя (с каждой
лошадиной силы):
до 100 л.с. (до 73,55 кВт) включительно 2,5
свыше 100 л.с. до 150 л.с. (свыше 73,55 кВт до
110,33 кВт) включительно 3,5
свыше 150 л.с. до 200 л.с. (свыше 110,33 кВт до
147,1 кВт) включительно 5
свыше 200 л.с. до 250 л.с. (свыше 147,1 кВт до 183,9
кВт) включительно 7,5
свыше 250 л.с. (свыше 183,9 кВт) 15
Мотоциклы и мотороллеры с мощностью двигателя (с каждой
лошадиной силы):
до 20 л.с. (до 14,7 кВт) включительно 1
свыше 20 л.с. до 35 л.с. (свыше 14,7 кВт до 25,74
кВт) включительно 2
свыше 35 л.с. (свыше 25,74 кВт) 5
Автобусы с мощностью двигателя (с каждой лошадиной
силы):
до 200 л.с. (до 147,1 кВт) включительно 5
свыше 200 л.с. (свыше 147,1 кВт) 10
Автомобили грузовые с мощностью двигателя (с каждой
лошадиной силы):
до 100 л.с. (до 73,55 кВт) включительно 2,5
свыше 100 л.с. до 150 л.с. (свыше 73,55 кВт до
110,33 кВт) включительно 4
свыше 150 л.с. до 200 л.с. (свыше 110,33 кВт до
147,1 кВт) включительно 5
свыше 200 л.с. до 250 л.с. (свыше 147,1 кВт до 183,9
кВт) включительно 6,5
свыше 250 л.с. (свыше 183,9 кВт) 8,5
Другие самоходные транспортные средства, машины и
механизмы на пневматическом и гусеничном ходу (с каждой
лошадиной силы) 2,5
Снегоходы, мотосани с мощностью двигателя (с каждой
лошадиной силы):
до 50 л.с. (до 36,77 кВт) включительно 2,5
свыше 50 л.с. (свыше 36,77 кВт) 5
Катера, моторные лодки и другие водные транспортные
средства с мощностью двигателя (с каждой лошадиной
силы):
до 100 л.с. (до 73,55 кВт) включительно 10
свыше 100 л.с. (свыше 73,55 кВт) 20
Яхты и другие парусно-моторные суда с мощностью
двигателя (с каждой лошадиной силы):
до 100 л.с. (до 73,55 кВт) включительно 20
свыше 100 л.с. (свыше 73,55 кВт) 40
Гидроциклы с мощностью двигателя (с каждой лошадиной
силы):
до 100 л.с. (до 73,55 кВт) включительно 25
свыше 100 л.с. (свыше 73,55 кВт) 50
Несамоходные (буксируемые) суда, для которых
определяется валовая вместимость (с каждой регистровой
тонны валовой вместимости) 20
Самолеты, вертолеты и иные воздушные суда, имеющие
двигатели (с каждой лошадиной силы) 25
Самолеты, имеющие реактивные двигатели (с каждого
килограмма силы тяги) 20
Другие водные и воздушные транспортные средства, не
имеющие двигателей (с единицы транспортного средства) 200
───────────────────────────────────────────────────────────────────────────
(п. 1 в ред. Федерального закона от 27.11.2010 N 307-ФЗ)
2. Налоговые ставки, указанные в пункте 1 настоящей статьи, могут быть увеличены (уменьшены) законами субъектов Российской Федерации, но не более чем в десять раз.
Указанное ограничение размера уменьшения налоговых ставок законами субъектов Российской Федерации не применяется в отношении автомобилей легковых с мощностью двигателя (с каждой лошадиной силы) до 150 л.с. (до 110,33 кВт) включительно. (абзац введен Федеральным законом от 27.11.2010 N 307-ФЗ) (п. 2 в ред. Федерального закона от 28.11.2009 N 282-ФЗ)
3. Допускается установление дифференцированных налоговых ставок в отношении каждой категории транспортных средств, а также с учетом количества лет, прошедших с года выпуска транспортных средств, и (или) их экологического класса. (в ред. Федерального закона от 28.11.2009 N 282-ФЗ)
Количество лет, прошедших с года выпуска транспортного средства, определяется по состоянию на 1 января текущего года в календарных годах с года, следующего за годом выпуска транспортного средства. (абзац введен Федеральным законом от 28.11.2009 N 282-ФЗ)
Статья 362. Порядок исчисления суммы налога и сумм авансовых платежей по налогу (в ред. Федерального закона от 20.10.2005 N 131-ФЗ)
1. Налогоплательщики, являющиеся организациями, исчисляют сумму налога и сумму авансового платежа по налогу самостоятельно. Сумма налога, подлежащая уплате налогоплательщиками, являющимися физическими лицами, исчисляется налоговыми органами на основании сведений, которые представляются в налоговые органы органами, осуществляющими государственную регистрацию транспортных средств на территории Российской Федерации. (в ред. Федерального закона от 20.10.2005 N 131-ФЗ)
2. Сумма налога, подлежащая уплате в бюджет по итогам налогового периода, исчисляется в отношении каждого транспортного средства как произведение соответствующей налоговой базы и налоговой ставки, если иное не предусмотрено настоящей статьей.
Сумма налога, подлежащая уплате в бюджет налогоплательщиками, являющимися организациями, определяется как разница между исчисленной суммой налога и суммами авансовых платежей по налогу, подлежащих уплате в течение налогового периода. (п. 2 в ред. Федерального закона от 20.10.2005 N 131-ФЗ)
2.1. Налогоплательщики, являющиеся организациями, исчисляют суммы авансовых платежей по налогу по истечении каждого отчетного периода в размере одной четвертой произведения соответствующей налоговой базы и налоговой ставки. (п. 2.1 введен Федеральным законом от 20.10.2005 N 131-ФЗ)
3. В случае регистрации транспортного средства и (или) снятия транспортного средства с регистрации (снятия с учета, исключения из государственного судового реестра и т.д.) в течение налогового (отчетного) периода исчисление суммы налога (суммы авансового платежа по налогу) производится с учетом коэффициента, определяемого как отношение числа полных месяцев, в течение которых данное транспортное средство было зарегистрировано на налогоплательщика, к числу календарных месяцев в налоговом (отчетном) периоде. При этом месяц регистрации транспортного средства, а также месяц снятия транспортного средства с регистрации принимается за полный месяц. В случае регистрации и снятия с регистрации транспортного средства в течение одного календарного месяца указанный месяц принимается как один полный месяц. (в ред. Федерального закона от 20.10.2005 N 131-ФЗ)
4. Органы, осуществляющие государственную регистрацию транспортных средств, обязаны сообщать
в налоговые органы по месту своего нахождения о транспортных средствах, зарегистрированных или снятых с регистрации в этих органах, а также о лицах, на которых зарегистрированы транспортные средства, в течение 10 дней после их регистрации или снятия с регистрации.
5. Органы, осуществляющие государственную регистрацию транспортных средств, обязаны сообщать в налоговые органы по месту своего нахождения сведения о транспортных средствах, а также о лицах, на которых зарегистрированы транспортные средства, по состоянию на 31 декабря истекшего календарного года до 1 февраля текущего календарного года, а также обо всех связанных с ними изменениях, произошедших за предыдущий календарный год.
Сведения, указанные в пунктах 4 и 5 настоящей статьи, представляются органами, осуществляющими государственную регистрацию транспортных средств, по формам, утверждаемым федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов. (в ред. Федеральных законов от 29.06.2004 N 58-ФЗ, от 29.07.2004 N 95-ФЗ)
6. Законодательный (представительный) орган субъекта Российской Федерации при установлении налога вправе предусмотреть для отдельных категорий налогоплательщиков право не исчислять и не уплачивать авансовые платежи по налогу в течение налогового периода. (п. 6 введен Федеральным законом от 20.10.2005 N 131-ФЗ)
Статья 363. Порядок и сроки уплаты налога и авансовых платежей по налогу (в ред. Федерального закона от 20.10.2005 N 131-ФЗ)
1. Уплата налога и авансовых платежей по налогу производится налогоплательщиками в бюджет по месту нахождения транспортных средств в порядке и сроки, которые установлены законами субъектов Российской Федерации. (в ред. Федеральных законов от 20.10.2005 N 131-ФЗ, от 27.07.2010 N 229-ФЗ)
При этом срок уплаты налога для налогоплательщиков, являющихся организациями, не может быть установлен ранее срока, предусмотренного пунктом 3 статьи 363.1 настоящего Кодекса. (абзац введен Федеральным законом от 20.10.2005 N 131-ФЗ, в ред. Федеральных законов от 28.11.2009 N 283-ФЗ, от 27.07.2010 N 229-ФЗ)
Срок уплаты налога для налогоплательщиков, являющихся физическими лицами, не может быть установлен ранее 1 ноября года, следующего за истекшим налоговым периодом. (абзац введен Федеральным законом от 27.07.2010 N 229-ФЗ)
2. В течение налогового периода налогоплательщики, являющиеся организациями, уплачивают авансовые платежи по налогу, если законами субъектов Российской Федерации не предусмотрено иное. По истечении налогового периода налогоплательщики, являющиеся организациями, уплачивают сумму налога, исчисленную в порядке, предусмотренном пунктом 2 статьи 362 настоящего Кодекса. (п. 2 в ред. Федерального закона от 20.10.2005 N 131-ФЗ)
3. Налогоплательщики, являющиеся физическими лицами, уплачивают транспортный налог на основании налогового уведомления, направляемого налоговым органом.
Направление налогового уведомления допускается не более чем за три налоговых периода, предшествующих календарному году его направления. (абзац введен Федеральным законом от 28.11.2009 N 283-ФЗ)
Налогоплательщики, указанные в абзаце первом настоящего пункта, уплачивают налог не более чем за три налоговых периода, предшествующих календарному году направления налогового уведомления, указанного в абзаце втором настоящего пункта. (абзац введен Федеральным законом от 28.11.2009 N 283-ФЗ)
Возврат (зачет) суммы излишне уплаченного (взысканного) налога в связи с перерасчетом суммы налога осуществляется за период такого перерасчета в порядке, установленном статьями 78 и 79 настоящего Кодекса. (абзац введен Федеральным законом от 28.11.2009 N 283-ФЗ)
(п. 3 в ред. Федерального закона от 18.06.2005 N 62-ФЗ)
Статья 363.1. Налоговая декларация
(введена Федеральным законом от 20.10.2005 N 131-ФЗ)
1. Налогоплательщики, являющиеся организациями, по истечении налогового периода представляют в налоговый орган по месту нахождения транспортных средств налоговую декларацию по налогу. (в ред. Федеральных законов от 30.12.2006 N 268-ФЗ, от 27.07.2010 N 229-ФЗ)
Абзац утратил силу. - Федеральный закон от 27.07.2010 N 229-ФЗ.
2. Утратил силу с 1 января 2011 года. - Федеральный закон от 27.07.2010 N 229-ФЗ.
3. Налоговые декларации по налогу представляются налогоплательщиками, являющимися организациями, не позднее 1 февраля года, следующего за истекшим налоговым периодом. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Абзац утратил силу с 1 января 2011 года. - Федеральный закон от 27.07.2010 N 229-ФЗ.
4. Налогоплательщики, в соответствии со статьей 83 настоящего Кодекса отнесенные к категории крупнейших, представляют налоговые декларации в налоговый орган по месту учета в качестве крупнейших налогоплательщиков. (п. 4 введен Федеральным законом от 30.12.2006 N 268-ФЗ, в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Глава 29. НАЛОГ НА ИГОРНЫЙ БИЗНЕС
(введена Федеральным законом от 27.12.2002 N 182-ФЗ)
Статья 364. Понятия, используемые в настоящей главе
Для целей настоящей главы используются следующие понятия:
игорный бизнес - предпринимательская деятельность, связанная с извлечением организациями доходов в виде выигрыша и (или) платы за проведение азартных игр и (или) пари, не являющаяся реализацией товаров (имущественных прав), работ или услуг; (в ред. Федерального закона от 16.11.2011 N 319-ФЗ)
абзацы третий - восьмой утратили силу с 1 января 2012 года. - Федеральный закон от 16.11.2011 N 319-ФЗ;
игровое поле - специальное место на игровом столе, оборудованное в соответствии с правилами азартной игры, где проводится азартная игра с любым количеством участников азартной игры и только с одним работником организатора азартной игры, участвующим в указанной игре; (в ред. Федерального закона от 16.11.2011 N 319-ФЗ)
абзацы десятый - одиннадцатый утратили силу с 1 января 2012 года. - Федеральный закон от 16.11.2011 N 319-ФЗ.
Статья 365. Налогоплательщики
Налогоплательщиками налога на игорный бизнес (далее в настоящей главе - налог) признаются организации, осуществляющие предпринимательскую деятельность в сфере игорного бизнеса. (в ред. Федерального закона от 16.11.2011 N 319-ФЗ)
Статья 366. Объекты налогообложения
Объекты налогообложения, указанные в пункте 1 статьи 366, зарегистрированные в игорных
заведениях, деятельность по организации и проведению азартных игр которых прекращена в силу частей 6 - 9 статьи 16 Федерального закона от 29.12.2006 N 244-ФЗ, подлежат снятию с регистрации по решению налогового органа без заявления налогоплательщика с обязательным письменным уведомлением налогоплательщика о принятом налоговым органом решении в течение шести дней (статья 26 Федерального закона от 27.12.2009 N 374-ФЗ).
1. Объектами налогообложения признаются:
1) игровой стол;
2) игровой автомат;
3) процессинговый центр тотализатора; (пп. 3 в ред. Федерального закона от 16.11.2011 N 319-ФЗ)
4) процессинговый центр букмекерской конторы; (пп. 4 в ред. Федерального закона от 16.11.2011 N 319-ФЗ)
5) пункт приема ставок тотализатора; (пп. 5 введен Федеральным законом от 16.11.2011 N 319-ФЗ)
6) пункт приема ставок букмекерской конторы. (пп. 6 введен Федеральным законом от 16.11.2011 N 319-ФЗ)
КонсультантПлюс: примечание. Письмом ФНС России от 20.12.2011 N ЕД-4-3/21748@ направлены рекомендуемые формы Заявления
и Свидетельства о регистрации объекта (объектов) налогообложения налогом на игорный бизнес.
2. В целях настоящей главы каждый объект налогообложения, указанный в пункте 1 настоящей статьи, подлежит регистрации в налоговом органе по месту установки (месту нахождения пункта приема ставок букмекерской конторы или тотализатора, процессингового центра тотализатора или процессингового центра букмекерской конторы) этого объекта налогообложения не позднее чем за два дня до даты установки (открытия пункта приема ставок букмекерской конторы или тотализатора, процессингового центра тотализатора или процессингового центра букмекерской конторы) каждого объекта налогообложения. Регистрация проводится налоговым органом на основании заявления налогоплательщика о регистрации объекта (объектов) налогообложения с обязательной выдачей свидетельства о регистрации объекта (объектов) налогообложения. Формы заявления и свидетельства утверждаются Министерством финансов Российской Федерации.
Налогоплательщики, не состоящие на учете в налоговых органах на территории того субъекта Российской Федерации, где устанавливается (устанавливаются), открывается (открываются) объект (объекты) налогообложения, указанный (указанные) в пункте 1 настоящей статьи, обязаны встать на учет в налоговых органах по месту установки (месту нахождения) такого объекта (таких объектов) налогообложения не позднее чем за два дня до даты установки (открытия) каждого объекта налогообложения. (п. 2 в ред. Федерального закона от 16.11.2011 N 319-ФЗ)
КонсультантПлюс: примечание. Письмами ФНС России от 30.12.2011 N ЕД-4-3/22627@ и от 17.01.2012 N ПА-4-6/330@ направлены
рекомендуемые форма Заявления о регистрации изменений (уменьшения) количества объектов налогообложения налогом на игорный бизнес и формат его представления.
3. Налогоплательщик также обязан зарегистрировать в налоговых органах по месту регистрации объектов налогообложения любое изменение количества объектов налогообложения не позднее чем за два дня до даты установки (открытия) или выбытия (закрытия) каждого объекта налогообложения. (в ред. Федеральных законов от 30.06.2004 N 60-ФЗ, от 27.07.2006 N 137-ФЗ, от 16.11.2011 N 319-ФЗ)
4. Объект налогообложения считается зарегистрированным с даты представления налогоплательщиком в налоговый орган заявления о регистрации объекта (объектов) налогообложения.
Объект налогообложения считается выбывшим (закрытым) с даты представления налогоплательщиком в налоговый орган заявления о регистрации изменений (уменьшений) количества объектов налогообложения. (в ред. Федерального закона от 16.11.2011 N 319-ФЗ)
5. Заявление о регистрации объекта (объектов) налогообложения представляется налогоплательщиком в налоговый орган лично или через его представителя либо направляется в виде почтового отправления с описью вложения.
6. Налоговые органы обязаны в течение пяти дней с даты получения заявления от налогоплательщика о регистрации объекта (объектов) налогообложения (об изменении количества объектов налогообложения) выдать свидетельство о регистрации или внести изменения, связанные с изменением количества объектов налогообложения, в ранее выданное свидетельство. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
7. Утратил силу с 1 января 2007 года. - Федеральный закон от 27.07.2006 N 137-ФЗ.
Статья 367. Налоговая база
По каждому из объектов налогообложения, указанных в статье 366 настоящего Кодекса, налоговая база определяется отдельно как общее количество соответствующих объектов налогообложения.
Статья 368. Налоговый период
Налоговым периодом признается календарный месяц.
Статья 369. Налоговые ставки
1. Налоговые ставки устанавливаются законами субъектов Российской Федерации в следующих пределах:
1) за один игровой стол - от 25000 до 125000 рублей;
2) за один игровой автомат - от 1500 до 7500 рублей;
3) за один процессинговый центр тотализатора - от 25000 до 125000 рублей; (в ред. Федерального закона от 16.11.2011 N 319-ФЗ)
4) за один процессинговый центр букмекерской конторы - от 25 000 до 125 000 рублей; (пп. 4 введен Федеральным законом от 16.11.2011 N 319-ФЗ)
5) за один пункт приема ставок тотализатора - от 5 000 до 7 000 рублей; (пп. 5 введен Федеральным законом от 16.11.2011 N 319-ФЗ)
6) за один пункт приема ставок букмекерской конторы - от 5 000 до 7 000 рублей. (пп. 6 введен Федеральным законом от 16.11.2011 N 319-ФЗ)
2. В случае, если ставки налогов не установлены законами субъектов Российской Федерации, ставки налогов устанавливаются в следующих размерах:
1) за один игровой стол - 25000 рублей;
2) за один игровой автомат - 1500 рублей;
3) за один процессинговый центр тотализатора - 25000 рублей; (в ред. Федерального закона от 16.11.2011 N 319-ФЗ)
4) за один процессинговый центр букмекерской конторы - 25 000 рублей; (пп. 4 введен Федеральным законом от 16.11.2011 N 319-ФЗ)
5) за один пункт приема ставок тотализатора - 5 000 рублей; (пп. 5 введен Федеральным законом от 16.11.2011 N 319-ФЗ)
6) за один пункт приема ставок букмекерской конторы - 5 000 рублей. (пп. 6 введен Федеральным законом от 16.11.2011 N 319-ФЗ)
Статья 370. Порядок исчисления налога
1. Сумма налога исчисляется налогоплательщиком самостоятельно как произведение налоговой базы, установленной по каждому объекту налогообложения, и ставки налога, установленной для каждого объекта налогообложения.
В случае, если один игровой стол имеет более одного игрового поля, ставка налога по указанному игровому столу увеличивается кратно количеству игровых полей.
2. Налоговая декларация за истекший налоговый период представляется налогоплательщиком в налоговый орган по месту регистрации объектов налогообложения, если иное не предусмотрено настоящим пунктом, не позднее 20-го числа месяца, следующего за истекшим налоговым периодом. Налоговая декларация заполняется налогоплательщиком с учетом изменения количества объектов налогообложения за истекший налоговый период. (в ред. Федеральных законов от 30.06.2004 N 60-ФЗ, от 30.12.2006 N 268-ФЗ, от 27.07.2010 N 229-ФЗ)
Налогоплательщики, в соответствии со статьей 83 настоящего Кодекса отнесенные к категории крупнейших, представляют налоговые декларации в налоговый орган по месту учета в качестве крупнейших налогоплательщиков. (абзац введен Федеральным законом от 30.12.2006 N 268-ФЗ)
3. При установке (открытии) нового объекта (новых объектов) налогообложения до 15-го числа текущего налогового периода сумма налога исчисляется как произведение общего количества соответствующих объектов налогообложения (включая установленный (открытый) новый объект налогообложения) и ставки налога, установленной для этих объектов налогообложения. (в ред. Федерального закона от 16.11.2011 N 319-ФЗ)
При установке (открытии) нового объекта (новых объектов) налогообложения после 15-го числа текущего налогового периода сумма налога по этому объекту (этим объектам) за этот налоговый период исчисляется как произведение количества данных объектов налогообложения и одной второй ставки налога, установленной для этих объектов налогообложения. (в ред. Федеральных законов от 30.06.2004 N 60-ФЗ, от 16.11.2011 N 319-ФЗ)
4. При выбытии (закрытии) объекта (объектов) налогообложения до 15-го числа (включительно) текущего налогового периода сумма налога по этому объекту (этим объектам) за этот налоговый период исчисляется как произведение количества данных объектов налогообложения и одной второй ставки налога, установленной для этих объектов налогообложения. (в ред. Федеральных законов от 30.06.2004 N 60-ФЗ, от 16.11.2011 N 319-ФЗ)
При выбытии (закрытии) объекта (объектов) налогообложения после 15-го числа текущего налогового периода сумма налога исчисляется как произведение общего количества соответствующих объектов налогообложения (включая выбывший (закрытый) объект (объекты) налогообложения) и ставки налога, установленной для этих объектов налогообложения. (в ред. Федерального закона от 16.11.2011 N 319-ФЗ)
Статья 371. Порядок и сроки уплаты налога
Налог, подлежащий уплате по итогам налогового периода, уплачивается налогоплательщиком в бюджет по месту регистрации в налоговом органе объектов налогообложения, указанных в пункте 1 статьи 366 настоящего Кодекса, не позднее срока, установленного для подачи налоговой декларации за соответствующий налоговый период, в соответствии со статьей 370 настоящего Кодекса. (в ред. Федеральных законов от 30.06.2004 N 60-ФЗ, от 27.07.2010 N 229-ФЗ)
Глава 30. НАЛОГ НА ИМУЩЕСТВО ОРГАНИЗАЦИЙ
(введена Федеральным законом от 11.11.2003 N 139-ФЗ)
Статья 372. Общие положения
1. Налог на имущество организаций (далее в настоящей главе - налог) устанавливается настоящим Кодексом и законами субъектов Российской Федерации, вводится в действие в соответствии с настоящим Кодексом законами субъектов Российской Федерации и с момента введения в действие обязателен к уплате на территории соответствующего субъекта Российской Федерации.
2. Устанавливая налог, законодательные (представительные) органы субъектов Российской Федерации определяют налоговую ставку в пределах, установленных настоящей главой, порядок и сроки уплаты налога. (в ред. Федерального закона от 16.05.2007 N 77-ФЗ)
При установлении налога законами субъектов Российской Федерации могут также предусматриваться налоговые льготы и основания для их использования налогоплательщиками.
Статья 373. Налогоплательщики
1. Налогоплательщиками налога (далее в настоящей главе - налогоплательщики) признаются организации, имеющие имущество, признаваемое объектом налогообложения в соответствии со статьей 374 настоящего Кодекса. (п. 1 в ред. Федерального закона от 30.10.2009 N 242-ФЗ)
Положения пункта 1.1 статьи 373 (в редакции Федерального закона от 30.07.2010 N 242-ФЗ) применяются до 1 января 2017 года (пункт 6 статьи 12 Федерального закона от 30.07.2010 N 242-ФЗ).
1.1. Не признаются налогоплательщиками организации, являющиеся организаторами XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи в соответствии со статьей 3 Федерального закона от 1 декабря 2007 года N 310-ФЗ "Об организации и о проведении XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи, развитии города Сочи как горноклиматического курорта и внесении изменений в отдельные законодательные акты Российской Федерации", а также лица, являющиеся маркетинговыми партнерами Международного олимпийского комитета в соответствии со статьей 3.1 указанного Федерального закона, в отношении имущества, используемого ими исключительно в связи с организацией и (или) проведением XXII Олимпийских зимних игр и XI Паралимпийских зимних игр 2014 года в городе Сочи и развитием города Сочи как горноклиматического курорта. (п. 1.1 в ред. Федерального закона от 30.07.2010 N 242-ФЗ)
2. Деятельность иностранной организации признается приводящей к образованию постоянного представительства в Российской Федерации в соответствии со статьей 306 настоящего Кодекса, если иное не предусмотрено международными договорами Российской Федерации.
Статья 374. Объект налогообложения
1. Объектами налогообложения для российских организаций признается движимое и недвижимое имущество (в том числе имущество, переданное во временное владение, в пользование, распоряжение, доверительное управление, внесенное в совместную деятельность или полученное по концессионному соглашению), учитываемое на балансе в качестве объектов основных средств в порядке, установленном для ведения бухгалтерского учета, если иное не предусмотрено статьями 378 и 378.1 настоящего Кодекса. (в ред. Федеральных законов от 30.06.2008 N 108-ФЗ, от 28.11.2009 N 283-ФЗ)
2. Объектами налогообложения для иностранных организаций, осуществляющих деятельность в Российской Федерации через постоянные представительства, признаются движимое и недвижимое имущество, относящееся к объектам основных средств, имущество, полученное по концессионному соглашению.
В целях настоящей главы иностранные организации ведут учет объектов налогообложения в порядке,
установленном в Российской Федерации для ведения бухгалтерского учета. (п. 2 в ред. Федерального закона от 30.06.2008 N 108-ФЗ)
3. Объектами налогообложения для иностранных организаций, не осуществляющих деятельности в Российской Федерации через постоянные представительства, признаются находящееся на территории Российской Федерации и принадлежащее указанным иностранным организациям на праве собственности недвижимое имущество и полученное по концессионному соглашению недвижимое имущество. (п. 3 в ред. Федерального закона от 30.06.2008 N 108-ФЗ)
4. Не признаются объектами налогообложения:
1) земельные участки и иные объекты природопользования (водные объекты и другие природные ресурсы);
2) имущество, принадлежащее на праве оперативного управления федеральным органам исполнительной власти, в которых законодательно предусмотрена военная и (или) приравненная к ней служба, используемое этими органами для нужд обороны, гражданской обороны, обеспечения безопасности и охраны правопорядка в Российской Федерации. (в ред. Федерального закона от 28.11.2009 N 283-ФЗ)
Статья 375. Налоговая база
1. Налоговая база определяется как среднегодовая стоимость имущества, признаваемого объектом налогообложения.
При определении налоговой базы имущество, признаваемое объектом налогообложения, учитывается по его остаточной стоимости, сформированной в соответствии с установленным порядком ведения бухгалтерского учета, утвержденным в учетной политике организации.
В случае, если для отдельных объектов основных средств начисление амортизации не предусмотрено, стоимость указанных объектов для целей налогообложения определяется как разница между их первоначальной стоимостью и величиной износа, исчисляемой по установленным нормам амортизационных отчислений для целей бухгалтерского учета в конце каждого налогового (отчетного) периода.
2. Налоговой базой в отношении объектов недвижимого имущества иностранных организаций, не осуществляющих деятельности в Российской Федерации через постоянные представительства, а также в отношении объектов недвижимого имущества иностранных организаций, не относящихся к деятельности данных организаций в Российской Федерации через постоянные представительства, признается инвентаризационная стоимость указанных объектов по данным органов технической инвентаризации.
Уполномоченные органы и специализированные организации, осуществляющие учет и техническую инвентаризацию объектов недвижимого имущества, обязаны сообщать в налоговый орган по местонахождению указанных объектов сведения об инвентаризационной стоимости каждого такого объекта, находящегося на территории соответствующего субъекта Российской Федерации, в течение 10 дней со дня оценки (переоценки) указанных объектов.
Статья 376. Порядок определения налоговой базы
1. Налоговая база определяется отдельно в отношении имущества, подлежащего налогообложению по местонахождению организации (месту постановки на учет в налоговых органах постоянного представительства иностранной организации), в отношении имущества каждого обособленного подразделения организации, имеющего отдельный баланс, в отношении каждого объекта недвижимого имущества, находящегося вне местонахождения организации, обособленного подразделения организации, имеющего отдельный баланс, или постоянного представительства иностранной организации, в отношении имущества, входящего в состав Единой системы газоснабжения в соответствии с Федеральным законом от 31 марта 1999 года N 69-ФЗ "О газоснабжении в Российской Федерации" (далее в настоящей главе - имущество, входящее в состав Единой системы газоснабжения), а также в отношении имущества, облагаемого по разным налоговым ставкам.
(в ред. Федерального закона от 28.11.2009 N 284-ФЗ)
2. В случае, если объект недвижимого имущества, подлежащий налогообложению, имеет фактическое местонахождение на территориях разных субъектов Российской Федерации либо на территории субъекта Российской Федерации и в территориальном море Российской Федерации (на континентальном шельфе Российской Федерации или в исключительной экономической зоне Российской Федерации), в отношении указанного объекта недвижимого имущества налоговая база определяется отдельно и принимается при исчислении налога в соответствующем субъекте Российской Федерации в части, пропорциональной доле балансовой стоимости (для объектов недвижимого имущества, указанных в пункте 2 статьи 375 настоящего Кодекса, - инвентаризационной стоимости) объекта недвижимого имущества на территории соответствующего субъекта Российской Федерации.
3. Налоговая база определяется налогоплательщиками самостоятельно в соответствии с настоящей главой.
4. Средняя стоимость имущества, признаваемого объектом налогообложения, за отчетный период определяется как частное от деления суммы, полученной в результате сложения величин остаточной стоимости имущества на 1-е число каждого месяца отчетного периода и 1-е число месяца, следующего за отчетным периодом, на количество месяцев в отчетном периоде, увеличенное на единицу.
Среднегодовая стоимость имущества, признаваемого объектом налогообложения, за налоговый период определяется как частное от деления суммы, полученной в результате сложения величин остаточной стоимости имущества на 1-е число каждого месяца налогового периода и последнее число налогового периода, на число месяцев в налоговом периоде, увеличенное на единицу. (п. 4 в ред. Федерального закона от 24.07.2007 N 216-ФЗ)
5. Налоговая база в отношении каждого объекта недвижимого имущества иностранных организаций, указанного в пункте 2 статьи 375 настоящего Кодекса, принимается равной инвентаризационной стоимости данного объекта недвижимого имущества по состоянию на 1 января года, являющегося налоговым периодом.
Положения пункта 6 статьи 376 применяются до 1 января 2025 года (статья 2 Федерального закона от 27.11.2010 N 308-ФЗ).
6. Налоговая база уменьшается на сумму законченных капитальных вложений на строительство, реконструкцию и (или) модернизацию вводимых, реконструируемых и (или) модернизируемых судоходных гидротехнических сооружений, расположенных на внутренних водных путях Российской Федерации, портовых гидротехнических сооружений, сооружений инфраструктуры воздушного транспорта (за исключением системы централизованной заправки самолетов, космодрома), учтенных в балансовой стоимости данных объектов.
Положение настоящего пункта не применяется в отношении законченных капитальных вложений, учтенных в балансовой стоимости указанных объектов до 1 января 2010 года. (п. 6 введен Федеральным законом от 27.11.2010 N 308-ФЗ)
Статья 377. Особенности определения налоговой базы в рамках договора простого товарищества (договора о совместной деятельности), договора инвестиционного товарищества (в ред. Федерального закона от 28.11.2011 N 336-ФЗ)
1. Налоговая база в рамках договора простого товарищества (договора о совместной деятельности), договора инвестиционного товарищества определяется исходя из остаточной стоимости признаваемого объектом налогообложения имущества, внесенного налогоплательщиком по договору простого товарищества (договору о совместной деятельности), договору инвестиционного товарищества, а также исходя из остаточной стоимости иного признаваемого объектом налогообложения, имущества, приобретенного и (или) созданного в процессе совместной деятельности, составляющего общее имущество товарищей, учитываемого на отдельном балансе товарищества участником договора товарищества, ведущим общие дела. Каждый участник договора простого товарищества, договора инвестиционного товарищества производит исчисление и уплату налога в отношении признаваемого объектом налогообложения имущества, переданного им в совместную деятельность. В отношении имущества,
приобретенного и (или) созданного в процессе совместной деятельности, исчисление и уплата налога производятся участниками договора товарищества пропорционально стоимости их вклада в общее дело. (п. 1 в ред. Федерального закона от 28.11.2011 N 336-ФЗ)
2. Лицо, ведущее учет общего имущества товарищей, обязано для целей налогообложения сообщать не позднее 20-го числа месяца, следующего за отчетным периодом, каждому налогоплательщику - участнику договора простого товарищества (договора о совместной деятельности), договора инвестиционного товарищества сведения об остаточной стоимости имущества, составляющего общее имущество товарищей, на 1-е число каждого месяца соответствующего отчетного периода и о доле каждого участника в общем имуществе товарищей. При этом лицо, ведущее учет общего имущества товарищей, сообщает сведения, необходимые для определения налоговой базы. (в ред. Федерального закона от 28.11.2011 N 336-ФЗ)
Статья 378. Особенности налогообложения имущества, переданного в доверительное управление
1. Имущество, переданное в доверительное управление, а также имущество, приобретенное в рамках договора доверительного управления, подлежит налогообложению (за исключением имущества, составляющего паевой инвестиционный фонд) у учредителя доверительного управления. (в ред. Федерального закона от 24.07.2007 N 216-ФЗ)
2. Имущество, составляющее паевой инвестиционный фонд, подлежит налогообложению у управляющей компании. При этом налог уплачивается за счет имущества, составляющего этот паевой инвестиционный фонд. (п. 2 введен Федеральным законом от 27.11.2010 N 308-ФЗ)
Статья 378.1. Особенности налогообложения имущества при исполнении концессионных соглашений
(введена Федеральным законом от 30.06.2008 N 108-ФЗ)
Имущество, переданное концессионеру и (или) созданное им в соответствии с концессионным соглашением, подлежит налогообложению у концессионера.
Статья 379. Налоговый период. Отчетный период
1. Налоговым периодом признается календарный год.
2. Отчетными периодами признаются первый квартал, полугодие и девять месяцев календарного года.
3. Законодательный (представительный) орган субъекта Российской Федерации при установлении налога вправе не устанавливать отчетные периоды.
Статья 380. Налоговая ставка
1. Налоговые ставки устанавливаются законами субъектов Российской Федерации и не могут превышать 2,2 процента.
2. Допускается установление дифференцированных налоговых ставок в зависимости от категорий налогоплательщиков и (или) имущества, признаваемого объектом налогообложения.
Статья 381. Налоговые льготы
Освобождаются от налогообложения:
1) организации и учреждения уголовно-исполнительной системы - в отношении имущества, используемого для осуществления возложенных на них функций; (в ред. Федерального закона от 29.06.2004 N 58-ФЗ)
2) религиозные организации - в отношении имущества, используемого ими для осуществления религиозной деятельности;
3) общероссийские общественные организации инвалидов (в том числе созданные как союзы общественных организаций инвалидов), среди членов которых инвалиды и их законные представители составляют не менее 80 процентов, - в отношении имущества, используемого ими для осуществления их уставной деятельности;
организации, уставный капитал которых полностью состоит из вкладов указанных общероссийских общественных организаций инвалидов, если среднесписочная численность инвалидов среди их работников составляет не менее 50 процентов, а их доля в фонде оплаты труда - не менее 25 процентов, - в отношении имущества, используемого ими для производства и (или) реализации товаров (за исключением подакцизных товаров, минерального сырья и иных полезных ископаемых, а также иных товаров по перечню, утверждаемому Правительством Российской Федерации по согласованию с общероссийскими общественными организациями инвалидов), работ и услуг (за исключением брокерских и иных посреднических услуг);
учреждения, единственными собственниками имущества которых являются указанные общероссийские общественные организации инвалидов, - в отношении имущества, используемого ими для достижения образовательных, культурных, лечебно-оздоровительных, физкультурно-спортивных, научных, информационных и иных целей социальной защиты и реабилитации инвалидов, а также для оказания правовой и иной помощи инвалидам, детям-инвалидам и их родителям;
4) организации, основным видом деятельности которых является производство фармацевтической продукции, - в отношении имущества, используемого ими для производства ветеринарных иммунобиологических препаратов, предназначенных для борьбы с эпидемиями и эпизоотиями;
5) организации - в отношении объектов, признаваемых памятниками истории и культуры федерального значения в установленном законодательством Российской Федерации порядке;
6) утратил силу. - Федеральный закон от 11.11.2003 N 139-ФЗ;
7) утратил силу. - Федеральный закон от 11.11.2003 N 139-ФЗ;
8) утратил силу. - Федеральный закон от 11.11.2003 N 139-ФЗ;
9) организации - в отношении ядерных установок, используемых для научных целей, пунктов хранения ядерных материалов и радиоактивных веществ, а также хранилищ радиоактивных отходов;
10) организации - в отношении ледоколов, судов с ядерными энергетическими установками и судов атомно-технологического обслуживания;
11) организации - в отношении железнодорожных путей общего пользования, федеральных автомобильных дорог общего пользования, магистральных трубопроводов, линий энергопередачи, а также сооружений, являющихся неотъемлемой технологической частью указанных объектов. Перечень имущества, относящегося к указанным объектам, утверждается Правительством Российской Федерации;
12) организации - в отношении космических объектов;
13) имущество специализированных протезно-ортопедических предприятий;
14) имущество коллегий адвокатов, адвокатских бюро и юридических консультаций;
15) имущество государственных научных центров;
16) утратил силу. - Федеральный закон от 11.11.2003 N 139-ФЗ;
17) организации, за исключением организаций, указанных в пункте 22 настоящей статьи, - в отношении имущества, учитываемого на балансе организации - резидента особой экономической зоны, созданного или приобретенного в целях ведения деятельности на территории особой экономической зоны, используемого на территории особой экономической зоны в рамках соглашения о создании особой экономической зоны и расположенного на территории данной особой экономической зоны, в течение десяти лет с месяца, следующего за месяцем постановки на учет указанного имущества;
(в ред. Федеральных законов от 03.06.2006 N 75-ФЗ, от 24.07.2007 N 216-ФЗ, от 07.11.2011 N 305-ФЗ, от 30.11.2011 N 365-ФЗ)
18) организации - в отношении судов, зарегистрированных в Российском международном реестре судов; (п. 18 введен Федеральным законом от 20.12.2005 N 168-ФЗ)
19) организации, признаваемые управляющими компаниями в соответствии с Федеральным законом "Об инновационном центре "Сколково"; (п. 19 введен Федеральным законом от 28.09.2010 N 243-ФЗ)
20) организации, получившие статус участников проекта по осуществлению исследований, разработок и коммерциализации их результатов в соответствии с Федеральным законом "Об инновационном центре "Сколково". Указанные организации утрачивают право на освобождение от налогообложения в случаях, предусмотренных пунктом 2 статьи 145.1 настоящего Кодекса. Для подтверждения права на освобождение от налогообложения указанные организации обязаны представить в налоговый орган по месту учета документы, подтверждающие наличие у них статуса участников проекта и предусмотренные Федеральным законом "Об инновационном центре "Сколково", а также данные учета доходов (расходов); (п. 20 введен Федеральным законом от 28.09.2010 N 243-ФЗ)
21) организации - в отношении вновь вводимых объектов, имеющих высокую энергетическую эффективность, в соответствии с перечнем таких объектов, установленным Правительством Российской Федерации, или в отношении вновь вводимых объектов, имеющих высокий класс энергетической эффективности, если в отношении таких объектов в соответствии с законодательством Российской Федерации предусмотрено определение классов их энергетической эффективности, - в течение трех лет со дня постановки на учет указанного имущества; (п. 21 введен Федеральным законом от 07.06.2011 N 132-ФЗ)
22) судостроительные организации, имеющие статус резидента промышленно-производственной особой экономической зоны, - в отношении имущества, учитываемого на их балансе и используемого в целях строительства и ремонта судов, в течение десяти лет с даты регистрации таких организаций в качестве резидента особой экономической зоны, а также в отношении имущества, созданного или приобретенного в целях строительства и ремонта судов, в течение десяти лет с даты постановки на учет указанного имущества, но не более чем в течение срока существования промышленно-производственной особой экономической зоны; (п. 22 введен Федеральным законом от 07.11.2011 N 305-ФЗ)
23) организации, признаваемые управляющими компаниями особых экономических зон и учитывающие на балансе в качестве объектов основных средств недвижимое имущество, созданное в целях реализации соглашений о создании особых экономических зон, в течение десяти лет с месяца, следующего за месяцем постановки на учет указанного имущества. (п. 23 введен Федеральным законом от 30.11.2011 N 365-ФЗ)
Статья 382. Порядок исчисления суммы налога и сумм авансовых платежей по налогу
1. Сумма налога исчисляется по итогам налогового периода как произведение соответствующей налоговой ставки и налоговой базы, определенной за налоговый период.
2. Сумма налога, подлежащая уплате в бюджет по итогам налогового периода, определяется как разница между суммой налога, исчисленной в соответствии с пунктом 1 настоящей статьи, и суммами авансовых платежей по налогу, исчисленных в течение налогового периода.
3. Сумма налога, подлежащая уплате в бюджет, исчисляется отдельно в отношении имущества, подлежащего налогообложению по местонахождению организации (месту постановки на учет в налоговых органах постоянного представительства иностранной организации), в отношении имущества каждого обособленного подразделения организации, имеющего отдельный баланс, в отношении каждого объекта недвижимого имущества, находящегося вне местонахождения организации, обособленного подразделения организации, имеющего отдельный баланс, или постоянного представительства иностранной организации, в отношении имущества, входящего в состав Единой системы газоснабжения, а также в отношении
имущества, облагаемого по разным налоговым ставкам. (в ред. Федерального закона от 28.11.2009 N 284-ФЗ)
4. Сумма авансового платежа по налогу исчисляется по итогам каждого отчетного периода в размере одной четвертой произведения соответствующей налоговой ставки и средней стоимости имущества, определенной за отчетный период в соответствии с пунктом 4 статьи 376 настоящего Кодекса.
5. Сумма авансового платежа по налогу в отношении объектов недвижимого имущества иностранных организаций, указанных в пункте 2 статьи 375 настоящего Кодекса, исчисляется по истечении отчетного периода как одна четвертая инвентаризационной стоимости объекта недвижимого имущества по состоянию на 1 января года, являющегося налоговым периодом, умноженная на соответствующую налоговую ставку.
В случае возникновения (прекращения) у налогоплательщика в течение налогового (отчетного) периода права собственности на объект недвижимого имущества иностранных организаций, указанный в пункте 2 статьи 375 настоящего Кодекса, исчисление суммы налога (суммы авансового платежа по налогу) в отношении данного объекта недвижимого имущества производится с учетом коэффициента, определяемого как отношение числа полных месяцев, в течение которых данный объект недвижимого имущества находился в собственности налогоплательщика, к числу месяцев в налоговом (отчетном) периоде, если иное не предусмотрено настоящей статьей. (абзац введен Федеральным законом от 24.07.2007 N 216-ФЗ)
6. Законодательный (представительный) орган субъекта Российской Федерации при установлении налога вправе предусмотреть для отдельных категорий налогоплательщиков право не исчислять и не уплачивать авансовые платежи по налогу в течение налогового периода.
Статья 383. Порядок и сроки уплаты налога и авансовых платежей по налогу
1. Налог и авансовые платежи по налогу подлежат уплате налогоплательщиками в порядке и сроки, которые установлены законами субъектов Российской Федерации.
2. В течение налогового периода налогоплательщики уплачивают авансовые платежи по налогу, если законом субъекта Российской Федерации не предусмотрено иное. По истечении налогового периода налогоплательщики уплачивают сумму налога, исчисленную в порядке, предусмотренном пунктом 2 статьи 382 настоящего Кодекса.
3. В отношении имущества, находящегося на балансе российской организации, налог и авансовые платежи по налогу подлежат уплате в бюджет по местонахождению указанной организации с учетом особенностей, предусмотренных статьями 384, 385 и 385.2 настоящего Кодекса. (в ред. Федерального закона от 28.11.2009 N 284-ФЗ)
4. Утратил силу. - Федеральный закон от 28.11.2009 N 284-ФЗ.
5. Иностранные организации, осуществляющие деятельность в Российской Федерации через постоянные представительства, в отношении имущества постоянных представительств уплачивают налог и авансовые платежи по налогу в бюджет по месту постановки указанных постоянных представительств на учет в налоговых органах.
6. В отношении объектов недвижимого имущества иностранной организации, указанных в пункте 2 статьи 375 настоящего Кодекса, налог и авансовые платежи по налогу подлежат уплате в бюджет по местонахождению объекта недвижимого имущества.
Статья 384. Особенности исчисления и уплаты налога по местонахождению обособленных подразделений организации
Организация, в состав которой входят обособленные подразделения, имеющие отдельный баланс, уплачивает налог (авансовые платежи по налогу) в бюджет по местонахождению каждого из обособленных подразделений в отношении имущества, признаваемого объектом налогообложения в соответствии со статьей 374 настоящего Кодекса, находящегося на отдельном балансе каждого из них, в сумме, определяемой как произведение налоговой ставки, действующей на территории соответствующего субъекта Российской Федерации, на которой расположены эти обособленные подразделения, и налоговой
базы (одной четвертой средней стоимости имущества), определенной за налоговый (отчетный) период в соответствии со статьей 376 настоящего Кодекса, в отношении каждого обособленного подразделения. (в ред. Федерального закона от 24.07.2007 N 216-ФЗ)
Статья 385. Особенности исчисления и уплаты налога в отношении объектов недвижимого имущества, находящихся вне местонахождения организации или ее обособленного подразделения
Организация, учитывающая на балансе объекты недвижимого имущества, находящиеся вне местонахождения организации или ее обособленного подразделения, имеющего отдельный баланс, уплачивает налог (авансовые платежи по налогу) в бюджет по местонахождению каждого из указанных объектов недвижимого имущества в сумме, определяемой как произведение налоговой ставки, действующей на территории соответствующего субъекта Российской Федерации, на которой расположены эти объекты недвижимого имущества, и налоговой базы (одной четвертой средней стоимости имущества), определенной за налоговый (отчетный) период в соответствии со статьей 376 настоящего Кодекса, в отношении каждого объекта недвижимого имущества. (в ред. Федерального закона от 24.07.2007 N 216-ФЗ)
Статья 385.1. Особенности исчисления и уплаты налога на имущество организаций резидентами Особой экономической зоны в Калининградской области
(введена Федеральным законом от 10.01.2006 N 16-ФЗ)
1. Резиденты Особой экономической зоны в Калининградской области уплачивают налог на имущество организаций в соответствии с настоящей главой в отношении всего имущества, являющегося объектом налогообложения по указанному налогу, за исключением имущества, созданного или приобретенного при реализации инвестиционного проекта в соответствии с федеральным законом об Особой экономической зоне в Калининградской области.
2. Резиденты исчисляют сумму налога на имущество организаций в отношении имущества, созданного или приобретенного при реализации инвестиционного проекта в соответствии с федеральным законом об Особой экономической зоне в Калининградской области, отдельно.
3. Для резидентов в течение первых шести календарных лет, начиная со дня включения юридического лица в единый реестр резидентов Особой экономической зоны в Калининградской области налоговая ставка по налогу на имущество организаций в отношении имущества, созданного или приобретенного при реализации инвестиционного проекта в соответствии с федеральным законом об Особой экономической зоне в Калининградской области, устанавливается в размере 0 процентов.
4. В период с седьмого по двенадцатый календарный год включительно со дня включения юридического лица в единый реестр резидентов Особой экономической зоны в Калининградской области налоговая ставка по налогу на имущество организаций в отношении имущества, созданного или приобретенного при реализации инвестиционного проекта в соответствии с федеральным законом об Особой экономической зоне в Калининградской области, составляет величину, установленную законом Калининградской области и уменьшенную на пятьдесят процентов.
5. Особый порядок уплаты налога на имущество организаций не распространяется на ту часть стоимости имущества (созданного или приобретенного при реализации инвестиционного проекта в соответствии с федеральным законом об Особой экономической зоне в Калининградской области), которая использована для производства товаров (работ, услуг), на которые не может быть направлен инвестиционный проект. При этом доля стоимости имущества, которая использована для производства товаров (работ, услуг), на которые не может быть направлен инвестиционный проект, считается равной доле дохода от реализации таких товаров (работ, услуг) в суммарном объеме всех доходов резидента.
6. Разница между суммой налога на имущество организаций в отношении налоговой базы по налогу на имущество организаций (созданное или приобретенное при реализации инвестиционного проекта в соответствии с федеральным законом об Особой экономической зоне в Калининградской области), которая была бы исчислена резидентом при неиспользовании особого порядка уплаты налога на имущество организаций, установленного настоящей статьей, и суммой налога на имущество организаций, исчисляемой резидентом в соответствии с настоящей статьей в отношении налога на имущество организаций, созданное
или приобретенное при реализации инвестиционного проекта в соответствии с федеральным законом об Особой экономической зоне в Калининградской области, не включается в налоговую базу по налогу на прибыль организаций для резидентов.
7. В случае исключения резидента из единого реестра резидентов Особой экономической зоны в Калининградской области до получения им свидетельства о выполнении условий инвестиционной декларации резидент считается утратившим право на применение особого порядка уплаты налога на имущество организаций, установленного настоящей статьей, с начала того квартала, в котором он был исключен из указанного реестра.
В этом случае резидент обязан исчислить сумму налога в отношении имущества, созданного или приобретенного им при реализации инвестиционного проекта в соответствии с федеральным законом об Особой экономической зоне в Калининградской области, по налоговой ставке, установленной в соответствии со статьей 380 настоящего Кодекса.
Исчисление суммы налога производится за период применения особого порядка налогообложения.
Исчисленная сумма налога подлежит уплате резидентом по истечении отчетного или налогового периода, в котором он был исключен из единого реестра резидентов Особой экономической зоны в Калининградской области, не позднее сроков, установленных для уплаты авансовых платежей по налогу за отчетный период или налога за налоговый период в соответствии с пунктом 1 статьи 383 настоящего Кодекса.
При проведении выездной налоговой проверки резидента, исключенного из единого реестра резидентов Особой экономической зоны в Калининградской области, в части правильности исчисления и полноты уплаты суммы налога в отношении имущества, созданного или приобретенного им при реализации инвестиционного проекта, ограничения, установленные абзацем вторым пункта 4 и пунктом 5 статьи 89 настоящего Кодекса, не действуют при условии, если решение о назначении такой проверки вынесено не позднее чем в течение трех месяцев с момента уплаты резидентом указанной суммы налога. (п. 7 введен Федеральным законом от 17.05.2007 N 84-ФЗ)
Статья 385.2. Особенности исчисления и уплаты налога в отношении имущества, входящего в состав Единой системы газоснабжения
(введена Федеральным законом от 28.11.2009 N 284-ФЗ)
1. В отношении имущества, входящего в состав Единой системы газоснабжения, налог (авансовые платежи по налогу) исчисляется (исчисляются) исходя из налоговой базы, определенной в целом по субъекту Российской Федерации, и уплачивается (уплачиваются) в бюджеты субъектов Российской Федерации по фактическому месту нахождения этого имущества.
2. В целях настоящей главы фактическим местом нахождения имущества, входящего в состав Единой системы газоснабжения, признается территория соответствующего субъекта Российской Федерации, в котором осуществляются добыча, транспортировка, хранение и (или) поставки газа.
3. Организация - собственник имущества, входящего в состав Единой системы газоснабжения, обязана обеспечить учет указанного имущества с указанием в первичных документах бухгалтерского учета его фактического места нахождения.
Статья 386. Налоговая декларация
1. Налогоплательщики обязаны по истечении каждого отчетного и налогового периода представлять в налоговые органы по своему местонахождению, по местонахождению каждого своего обособленного подразделения, имеющего отдельный баланс, а также по местонахождению каждого объекта недвижимого имущества (в отношении которого установлен отдельный порядок исчисления и уплаты налога), по месту нахождения имущества, входящего в состав Единой системы газоснабжения, если иное не предусмотрено настоящим пунктом, налоговые расчеты по авансовым платежам по налогу и налоговую декларацию по налогу. (в ред. Федеральных законов от 30.12.2006 N 268-ФЗ, от 28.11.2009 N 284-ФЗ)
В отношении имущества, имеющего местонахождение в территориальном море Российской Федерации, на континентальном шельфе Российской Федерации, в исключительной экономической зоне Российской Федерации и (или) за пределами территории Российской Федерации (для российских организаций), налоговые расчеты по авансовым платежам по налогу и налоговая декларация по налогу представляются в налоговый орган по местонахождению российской организации (месту постановки на учет в налоговых органах постоянного представительства иностранной организации).
Налогоплательщики, в соответствии со статьей 83 настоящего Кодекса отнесенные к категории крупнейших, представляют налоговые декларации (расчеты) в налоговый орган по месту учета в качестве крупнейших налогоплательщиков. (абзац введен Федеральным законом от 30.12.2006 N 268-ФЗ)
2. Налогоплательщики представляют налоговые расчеты по авансовым платежам по налогу не позднее 30 календарных дней с даты окончания соответствующего отчетного периода. (в ред. Федерального закона от 27.07.2006 N 137-ФЗ)
3. Налоговые декларации по итогам налогового периода представляются налогоплательщиками не позднее 30 марта года, следующего за истекшим налоговым периодом.
Статья 386.1. Устранение двойного налогообложения
(введена Федеральным законом от 24.07.2007 N 216-ФЗ)
1. Фактически уплаченные российской организацией за пределами территории Российской Федерации в соответствии с законодательством другого государства суммы налога на имущество в отношении имущества, принадлежащего российской организации и расположенного на территории этого государства, засчитываются при уплате налога в Российской Федерации в отношении указанного имущества.
При этом размер засчитываемых сумм налога, выплаченных за пределами территории Российской Федерации, не может превышать размер суммы налога, подлежащего уплате этой организацией в Российской Федерации в отношении имущества, указанного в настоящем пункте.
2. Для зачета налога российская организация должна представить в налоговые органы следующие документы:
заявление на зачет налога;
документ об уплате налога за пределами территории Российской Федерации, подтвержденный налоговым органом соответствующего иностранного государства.
Указанные выше документы подаются российской организацией в налоговый орган по месту нахождения российской организации вместе с налоговой декларацией за налоговый период, в котором был уплачен налог за пределами территории Российской Федерации.
Раздел X. МЕСТНЫЕ НАЛОГИ
(введен Федеральным законом от 29.11.2004 N 141-ФЗ)
Глава 31. ЗЕМЕЛЬНЫЙ НАЛОГ
Статья 387. Общие положения
О полномочиях представительных органов поселений (муниципальных районов) и городских округов, вновь образованных в соответствии с Федеральным законом от 06.10.2003 N 131-ФЗ "Об общих принципах организации местного самоуправления в Российской Федерации", по установлению земельного налога в период со дня вступления в силу Федерального закона от 29.07.2004 N 95-ФЗ до 1 января 2009 года см. статью 7 Федерального закона от 29.07.2004 N 95-ФЗ (ред. 12.10.2005).
1. Земельный налог (далее в настоящей главе - налог) устанавливается настоящим Кодексом и
нормативными правовыми актами представительных органов муниципальных образований, вводится в действие и прекращает действовать в соответствии с настоящим Кодексом и нормативными правовыми актами представительных органов муниципальных образований и обязателен к уплате на территориях этих муниципальных образований.
В городах федерального значения Москве и Санкт-Петербурге налог устанавливается настоящим Кодексом и законами указанных субъектов Российской Федерации, вводится в действие и прекращает действовать в соответствии с настоящим Кодексом и законами указанных субъектов Российской Федерации и обязателен к уплате на территориях указанных субъектов Российской Федерации.
2. Устанавливая налог, представительные органы муниципальных образований (законодательные (представительные) органы государственной власти городов федерального значения Москвы и Санкт-Петербурга) определяют налоговые ставки в пределах, установленных настоящей главой, порядок и сроки уплаты налога.
При установлении налога нормативными правовыми актами представительных органов муниципальных образований (законами городов федерального значения Москвы и Санкт-Петербурга) могут также устанавливаться налоговые льготы, основания и порядок их применения, включая установление размера не облагаемой налогом суммы для отдельных категорий налогоплательщиков.
Статья 388. Налогоплательщики
1. Налогоплательщиками налога (далее в настоящей главе - налогоплательщики) признаются организации и физические лица, обладающие земельными участками, признаваемыми объектом налогообложения в соответствии со статьей 389 настоящего Кодекса, на праве собственности, праве постоянного (бессрочного) пользования или праве пожизненного наследуемого владения, если иное не установлено настоящим пунктом. (в ред. Федеральных законов от 28.11.2009 N 283-ФЗ, от 27.11.2010 N 308-ФЗ)
В отношении земельных участков, входящих в имущество, составляющее паевой инвестиционный фонд, налогоплательщиками признаются управляющие компании. При этом налог уплачивается за счет имущества, составляющего этот паевой инвестиционный фонд. (абзац введен Федеральным законом от 27.11.2010 N 308-ФЗ)
2. Не признаются налогоплательщиками организации и физические лица в отношении земельных участков, находящихся у них на праве безвозмездного срочного пользования или переданных им по договору аренды.
Статья 389. Объект налогообложения
1. Объектом налогообложения признаются земельные участки, расположенные в пределах муниципального образования (городов федерального значения Москвы и Санкт-Петербурга), на территории которого введен налог.
2. Не признаются объектом налогообложения:
1) земельные участки, изъятые из оборота в соответствии с законодательством Российской Федерации;
2) земельные участки, ограниченные в обороте в соответствии с законодательством Российской Федерации, которые заняты особо ценными объектами культурного наследия народов Российской Федерации, объектами, включенными в Список всемирного наследия, историко-культурными заповедниками, объектами археологического наследия;
3) земельные участки, ограниченные в обороте в соответствии с законодательством Российской Федерации, предоставленные для обеспечения обороны, безопасности и таможенных нужд;
4) земельные участки из состава земель лесного фонда; (пп. 4 в ред. Федерального закона от 04.12.2006 N 201-ФЗ)
5) земельные участки, ограниченные в обороте в соответствии с законодательством Российской Федерации, занятые находящимися в государственной собственности водными объектами в составе водного фонда. (в ред. Федерального закона от 04.12.2006 N 201-ФЗ)
Статья 390. Налоговая база
1. Налоговая база определяется как кадастровая стоимость земельных участков, признаваемых объектом налогообложения в соответствии со статьей 389 настоящего Кодекса.
2. Кадастровая стоимость земельного участка определяется в соответствии с земельным законодательством Российской Федерации.
Статья 391. Порядок определения налоговой базы
1. Налоговая база определяется в отношении каждого земельного участка как его кадастровая стоимость по состоянию на 1 января года, являющегося налоговым периодом.
В отношении земельного участка, образованного в течение налогового периода, налоговая база в данном налоговом периоде определяется как его кадастровая стоимость на дату постановки такого земельного участка на кадастровый учет. (абзац введен Федеральным законом от 28.11.2009 N 283-ФЗ)
Налоговая база в отношении земельного участка, находящегося на территориях нескольких муниципальных образований (на территориях муниципального образования и городов федерального значения Москвы или Санкт-Петербурга), определяется по каждому муниципальному образованию (городам федерального значения Москве и Санкт-Петербургу). При этом налоговая база в отношении доли земельного участка, расположенного в границах соответствующего муниципального образования (городов федерального значения Москвы и Санкт-Петербурга), определяется как доля кадастровой стоимости всего земельного участка, пропорциональная указанной доле земельного участка. (абзац введен Федеральным законом от 24.07.2007 N 216-ФЗ)
2. Налоговая база определяется отдельно в отношении долей в праве общей собственности на земельный участок, в отношении которых налогоплательщиками признаются разные лица либо установлены различные налоговые ставки.
3. Налогоплательщики-организации определяют налоговую базу самостоятельно на основании сведений государственного кадастра недвижимости о каждом земельном участке, принадлежащем им на праве собственности или праве постоянного (бессрочного) пользования. (в ред. Федерального закона от 28.11.2009 N 283-ФЗ)
Налогоплательщики - физические лица, являющиеся индивидуальными предпринимателями, определяют налоговую базу самостоятельно в отношении земельных участков, используемых (предназначенных для использования) ими в предпринимательской деятельности, на основании сведений государственного кадастра недвижимости о каждом земельном участке, принадлежащем им на праве собственности, праве постоянного (бессрочного) пользования или праве пожизненного наследуемого владения. (в ред. Федерального закона от 28.11.2009 N 283-ФЗ)
4. Если иное не предусмотрено пунктом 3 настоящей статьи, налоговая база для каждого налогоплательщика, являющегося физическим лицом, определяется налоговыми органами на основании сведений, которые представляются в налоговые органы органами, осуществляющими кадастровый учет, ведение государственного кадастра недвижимости и государственную регистрацию прав на недвижимое имущество и сделок с ним. (в ред. Федерального закона от 28.11.2009 N 283-ФЗ)
5. Налоговая база уменьшается на не облагаемую налогом сумму в размере 10 000 рублей на одного налогоплательщика на территории одного муниципального образования (городов федерального значения Москвы и Санкт-Петербурга) в отношении земельного участка, находящегося в собственности, постоянном
(бессрочном) пользовании или пожизненном наследуемом владении следующих категорий налогоплательщиков:
1) Героев Советского Союза, Героев Российской Федерации, полных кавалеров ордена Славы;
2) инвалидов, имеющих I группу инвалидности, а также лиц, имеющих II группу инвалидности, установленную до 1 января 2004 года; (пп. 2 в ред. Федерального закона от 28.12.2010 N 395-ФЗ)
3) инвалидов с детства;
4) ветеранов и инвалидов Великой Отечественной войны, а также ветеранов и инвалидов боевых действий;
5) физических лиц, имеющих право на получение социальной поддержки в соответствии с Законом Российской Федерации "О социальной защите граждан, подвергшихся воздействию радиации вследствие катастрофы на Чернобыльской АЭС" (в редакции Закона Российской Федерации от 18 июня 1992 года N 3061-1), в соответствии с Федеральным законом от 26 ноября 1998 года N 175-ФЗ "О социальной защите граждан Российской Федерации, подвергшихся воздействию радиации вследствие аварии в 1957 году на производственном объединении "Маяк" и сбросов радиоактивных отходов в реку Теча" и в соответствии с Федеральным законом от 10 января 2002 года N 2-ФЗ "О социальных гарантиях гражданам, подвергшимся радиационному воздействию вследствие ядерных испытаний на Семипалатинском полигоне";
6) физических лиц, принимавших в составе подразделений особого риска непосредственное участие в испытаниях ядерного и термоядерного оружия, ликвидации аварий ядерных установок на средствах вооружения и военных объектах;
7) физических лиц, получивших или перенесших лучевую болезнь или ставших инвалидами в результате испытаний, учений и иных работ, связанных с любыми видами ядерных установок, включая ядерное оружие и космическую технику.
6. Уменьшение налоговой базы на не облагаемую налогом сумму, установленную пунктом 5 настоящей статьи, производится на основании документов, подтверждающих право на уменьшение налоговой базы, представляемых налогоплательщиком в налоговый орган по месту нахождения земельного участка.
Порядок и сроки представления налогоплательщиками документов, подтверждающих право на уменьшение налоговой базы, устанавливаются нормативными правовыми актами представительных органов муниципальных образований (законами городов федерального значения Москвы и Санкт-Петербурга). При этом срок представления документов, подтверждающих право на уменьшение налоговой базы, не может быть установлен позднее 1 февраля года, следующего за истекшим налоговым периодом. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
7. Если размер не облагаемой налогом суммы, предусмотренной пунктом 5 настоящей статьи, превышает размер налоговой базы, определенной в отношении земельного участка, налоговая база принимается равной нулю.
Статья 392. Особенности определения налоговой базы в отношении земельных участков, находящихся в общей собственности
1. Налоговая база в отношении земельных участков, находящихся в общей долевой собственности, определяется для каждого из налогоплательщиков, являющихся собственниками данного земельного участка, пропорционально его доле в общей долевой собственности.
2. Налоговая база в отношении земельных участков, находящихся в общей совместной собственности, определяется для каждого из налогоплательщиков, являющихся собственниками данного земельного участка, в равных долях.
3. Если при приобретении здания, сооружения или другой недвижимости к приобретателю
(покупателю) в соответствии с законом или договором переходит право собственности на ту часть земельного участка, которая занята недвижимостью и необходима для ее использования, налоговая база в отношении данного земельного участка для указанного лица определяется пропорционально его доле в праве собственности на данный земельный участок.
Если приобретателями (покупателями) здания, сооружения или другой недвижимости выступают несколько лиц, налоговая база в отношении части земельного участка, которая занята недвижимостью и необходима для ее использования, для указанных лиц определяется пропорционально их доле в праве собственности (в площади) на указанную недвижимость.
Статья 393. Налоговый период. Отчетный период
1. Налоговым периодом признается календарный год.
2. Отчетными периодами для налогоплательщиков - организаций и физических лиц, являющихся индивидуальными предпринимателями, признаются первый квартал, второй квартал и третий квартал календарного года. (в ред. Федерального закона от 24.07.2007 N 216-ФЗ)
3. При установлении налога представительный орган муниципального образования (законодательные (представительные) органы государственной власти городов федерального значения Москвы и Санкт-Петербурга) вправе не устанавливать отчетный период.
Статья 394. Налоговая ставка
1. Налоговые ставки устанавливаются нормативными правовыми актами представительных органов муниципальных образований (законами городов федерального значения Москвы и Санкт-Петербурга) и не могут превышать:
1) 0,3 процента в отношении земельных участков:
отнесенных к землям сельскохозяйственного назначения или к землям в составе зон сельскохозяйственного использования в населенных пунктах и используемых для сельскохозяйственного производства; (в ред. Федерального закона от 28.11.2009 N 283-ФЗ)
занятых жилищным фондом и объектами инженерной инфраструктуры жилищно-коммунального комплекса (за исключением доли в праве на земельный участок, приходящейся на объект, не относящийся к жилищному фонду и к объектам инженерной инфраструктуры жилищно-коммунального комплекса) или приобретенных (предоставленных) для жилищного строительства; (в ред. Федерального закона от 24.07.2007 N 216-ФЗ)
приобретенных (предоставленных) для личного подсобного хозяйства, садоводства, огородничества или животноводства, а также дачного хозяйства; (в ред. Федеральных законов от 30.12.2006 N 268-ФЗ, от 24.07.2007 N 216-ФЗ)
2) 1,5 процента в отношении прочих земельных участков.
2. Допускается установление дифференцированных налоговых ставок в зависимости от категорий земель и (или) разрешенного использования земельного участка.
Статья 395. Налоговые льготы
Освобождаются от налогообложения:
1) организации и учреждения уголовно-исполнительной системы Министерства юстиции Российской Федерации - в отношении земельных участков, предоставленных для непосредственного выполнения возложенных на эти организации и учреждения функций;
2) организации - в отношении земельных участков, занятых государственными автомобильными
дорогами общего пользования;
3) утратил силу. - Федеральный закон от 29.11.2004 N 141-ФЗ;
4) религиозные организации - в отношении принадлежащих им земельных участков, на которых расположены здания, строения и сооружения религиозного и благотворительного назначения;
5) общероссийские общественные организации инвалидов (в том числе созданные как союзы общественных организаций инвалидов), среди членов которых инвалиды и их законные представители составляют не менее 80 процентов, - в отношении земельных участков, используемых ими для осуществления уставной деятельности;
организации, уставный капитал которых полностью состоит из вкладов указанных общероссийских общественных организаций инвалидов, если среднесписочная численность инвалидов среди их работников составляет не менее 50 процентов, а их доля в фонде оплаты труда - не менее 25 процентов, - в отношении земельных участков, используемых ими для производства и (или) реализации товаров (за исключением подакцизных товаров, минерального сырья и иных полезных ископаемых, а также иных товаров по перечню, утверждаемому Правительством Российской Федерации по согласованию с общероссийскими общественными организациями инвалидов), работ и услуг (за исключением брокерских и иных посреднических услуг);
учреждения, единственными собственниками имущества которых являются указанные общероссийские общественные организации инвалидов, - в отношении земельных участков, используемых ими для достижения образовательных, культурных, лечебно-оздоровительных, физкультурно-спортивных, научных, информационных и иных целей социальной защиты и реабилитации инвалидов, а также для оказания правовой и иной помощи инвалидам, детям-инвалидам и их родителям;
6) организации народных художественных промыслов - в отношении земельных участков, находящихся в местах традиционного бытования народных художественных промыслов и используемых для производства и реализации изделий народных художественных промыслов;
7) физические лица, относящиеся к коренным малочисленным народам Севера, Сибири и Дальнего Востока Российской Федерации, а также общины таких народов - в отношении земельных участков, используемых для сохранения и развития их традиционного образа жизни, хозяйствования и промыслов;
8) утратил силу. - Федеральный закон от 29.11.2004 N 141-ФЗ;
9) организации - резиденты особой экономической зоны, за исключением организаций, указанных в пункте 11 настоящей статьи, - в отношении земельных участков, расположенных на территории особой экономической зоны, сроком на пять лет с месяца возникновения права собственности на каждый земельный участок; (в ред. Федеральных законов от 03.06.2006 N 75-ФЗ, от 07.11.2011 N 305-ФЗ, от 30.11.2011 N 365-ФЗ)
Положения пункта 10 статьи 395 (в редакции Федерального закона от 28.11.2011 N 339-ФЗ) распространяются на правоотношения, возникшие с 1 января 2011 года.
10) организации, признаваемые управляющими компаниями в соответствии с Федеральным законом "Об инновационном центре "Сколково", - в отношении земельных участков, входящих в состав территории инновационного центра "Сколково" и предоставленных (приобретенных) для непосредственного выполнения возложенных на эти организации функций в соответствии с указанным Федеральным законом; (п. 10 введен Федеральным законом от 28.09.2010 N 243-ФЗ, в ред. Федерального закона от 28.11.2011 N 339-ФЗ)
11) судостроительные организации, имеющие статус резидента промышленно-производственной особой экономической зоны, - в отношении земельных участков, занятых принадлежащими им на праве собственности и используемыми в целях строительства и ремонта судов зданиями, строениями, сооружениями производственного назначения, с даты регистрации таких организаций в качестве резидента особой экономической зоны сроком на десять лет. (п. 11 введен Федеральным законом от 07.11.2011 N 305-ФЗ)
Статья 396. Порядок исчисления налога и авансовых платежей по налогу
1. Сумма налога исчисляется по истечении налогового периода как соответствующая налоговой ставке процентная доля налоговой базы, если иное не предусмотрено пунктами 15 и 16 настоящей статьи.
2. Налогоплательщики-организации исчисляют сумму налога (сумму авансовых платежей по налогу) самостоятельно.
Налогоплательщики - физические лица, являющиеся индивидуальными предпринимателями, исчисляют сумму налога (сумму авансовых платежей по налогу) самостоятельно в отношении земельных участков, используемых (предназначенных для использования) ими в предпринимательской деятельности. (в ред. Федерального закона от 28.11.2009 N 283-ФЗ)
3. Если иное не предусмотрено пунктом 2 настоящей статьи, сумма налога, подлежащая уплате в бюджет налогоплательщиками, являющимися физическими лицами, исчисляется налоговыми органами. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
4. Утратил силу с 1 января 2011 года. - Федеральный закон от 27.07.2010 N 229-ФЗ.
5. Сумма налога, подлежащая уплате в бюджет по итогам налогового периода, определяется налогоплательщиками, являющимися организациями или индивидуальными предпринимателями, как разница между суммой налога, исчисленной в соответствии с пунктом 1 настоящей статьи, и суммами подлежащих уплате в течение налогового периода авансовых платежей по налогу. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
6. Налогоплательщики, в отношении которых отчетный период определен как квартал, исчисляют суммы авансовых платежей по налогу по истечении первого, второго и третьего квартала текущего налогового периода как одну четвертую соответствующей налоговой ставки процентной доли кадастровой стоимости земельного участка по состоянию на 1 января года, являющегося налоговым периодом.
7. В случае возникновения (прекращения) у налогоплательщика в течение налогового (отчетного) периода права собственности (постоянного (бессрочного) пользования, пожизненного наследуемого владения) на земельный участок (его долю) исчисление суммы налога (суммы авансового платежа по налогу) в отношении данного земельного участка производится с учетом коэффициента, определяемого как отношение числа полных месяцев, в течение которых данный земельный участок находился в собственности (постоянном (бессрочном) пользовании, пожизненном наследуемом владении) налогоплательщика, к числу календарных месяцев в налоговом (отчетном) периоде, если иное не предусмотрено настоящей статьей. При этом если возникновение (прекращение) указанных прав произошло до 15-го числа соответствующего месяца включительно, за полный месяц принимается месяц возникновения указанных прав. Если возникновение (прекращение) указанных прав произошло после 15-го числа соответствующего месяца, за полный месяц принимается месяц прекращения указанных прав.
8. В отношении земельного участка (его доли), перешедшего (перешедшей) по наследству к физическому лицу, налог исчисляется начиная с месяца открытия наследства.
9. Представительный орган муниципального образования (законодательные (представительные) органы государственной власти городов федерального значения Москвы и Санкт-Петербурга) при установлении налога вправе предусмотреть для отдельных категорий налогоплательщиков право не исчислять и не уплачивать авансовые платежи по налогу в течение налогового периода.
10. Налогоплательщики, имеющие право на налоговые льготы, должны представить документы, подтверждающие такое право, в налоговые органы по месту нахождения земельного участка, признаваемого объектом налогообложения в соответствии со статьей 389 настоящего Кодекса.
В случае возникновения (прекращения) у налогоплательщиков в течение налогового (отчетного) периода права на налоговую льготу исчисление суммы налога (суммы авансового платежа по налогу) в отношении земельного участка, по которому предоставляется право на налоговую льготу, производится с учетом коэффициента, определяемого как отношение числа полных месяцев, в течение которых отсутствует налоговая льгота, к числу календарных месяцев в налоговом (отчетном) периоде. При этом
месяц возникновения права на налоговую льготу, а также месяц прекращения указанного права принимается за полный месяц.
11. Органы, осуществляющие кадастровый учет, ведение государственного кадастра недвижимости и государственную регистрацию прав на недвижимое имущество и сделок с ним, представляют информацию в налоговые органы в соответствии с пунктом 4 статьи 85 настоящего Кодекса. (в ред. Федерального закона от 28.11.2009 N 283-ФЗ)
12. Органы, осуществляющие кадастровый учет, ведение государственного кадастра недвижимости и государственную регистрацию прав на недвижимое имущество и сделок с ним, ежегодно до 1 февраля года, являющегося налоговым периодом, обязаны сообщать в налоговые органы по месту своего нахождения сведения о земельных участках, признаваемых объектом налогообложения в соответствии со статьей 389 настоящего Кодекса, по состоянию на 1 января года, являющегося налоговым периодом. (в ред. Федерального закона от 28.11.2009 N 283-ФЗ)
13. Сведения, указанные в пункте 12 настоящей статьи, представляются органами, осуществляющими кадастровый учет, ведение государственного кадастра недвижимости и государственную регистрацию прав на недвижимое имущество и сделок с ним, по форме, утвержденной федеральным органом исполнительной власти, уполномоченным по контролю и надзору в области налогов и сборов. (п. 13 в ред. Федерального закона от 28.11.2009 N 283-ФЗ)
14. По результатам проведения государственной кадастровой оценки земель сведения о кадастровой стоимости земельных участков предоставляются налогоплательщикам в порядке, определенном уполномоченным Правительством Российской Федерации федеральным органом исполнительной власти. (п. 14 в ред. Федерального закона от 28.11.2009 N 283-ФЗ)
15. В отношении земельных участков, приобретенных (предоставленных) в собственность физическими и юридическими лицами на условиях осуществления на них жилищного строительства, за исключением индивидуального жилищного строительства, осуществляемого физическими лицами, исчисление суммы налога (суммы авансовых платежей по налогу) производится налогоплательщиками - организациями или физическими лицами, являющимися индивидуальными предпринимателями, с учетом коэффициента 2 в течение трехлетнего срока строительства начиная с даты государственной регистрации прав на данные земельные участки вплоть до государственной регистрации прав на построенный объект недвижимости. В случае завершения такого жилищного строительства и государственной регистрации прав на построенный объект недвижимости до истечения трехлетнего срока строительства сумма налога, уплаченного за этот период сверх суммы налога, исчисленной с учетом коэффициента 1, признается суммой излишне уплаченного налога и подлежит зачету (возврату) налогоплательщику в общеустановленном порядке. (в ред. Федеральных законов от 28.11.2009 N 283-ФЗ, от 27.07.2010 N 229-ФЗ)
В отношении земельных участков, приобретенных (предоставленных) в собственность физическими и юридическими лицами на условиях осуществления на них жилищного строительства, за исключением индивидуального жилищного строительства, осуществляемого физическими лицами, исчисление суммы налога (суммы авансовых платежей по налогу) производится налогоплательщиками - организациями или физическими лицами, являющимися индивидуальными предпринимателями, с учетом коэффициента 4 в течение периода, превышающего трехлетний срок строительства, вплоть до даты государственной регистрации прав на построенный объект недвижимости. (в ред. Федеральных законов от 28.11.2009 N 283-ФЗ, от 27.07.2010 N 229-ФЗ) (п. 15 в ред. Федерального закона от 24.07.2007 N 216-ФЗ)
16. В отношении земельных участков, приобретенных (предоставленных) в собственность физическими лицами для индивидуального жилищного строительства, исчисление суммы налога (суммы авансовых платежей по налогу) производится с учетом коэффициента 2 по истечении 10 лет с даты государственной регистрации прав на данные земельные участки вплоть до государственной регистрации прав на построенный объект недвижимости. (п. 16 в ред. Федерального закона от 24.07.2007 N 216-ФЗ)
Статья 397. Порядок и сроки уплаты налога и авансовых платежей по налогу
1. Налог и авансовые платежи по налогу подлежат уплате налогоплательщиками в порядке и сроки, которые установлены нормативными правовыми актами представительных органов муниципальных образований (законами городов федерального значения Москвы и Санкт-Петербурга).
При этом срок уплаты налога для налогоплательщиков - организаций или физических лиц, являющихся индивидуальными предпринимателями, не может быть установлен ранее срока, предусмотренного пунктом 3 статьи 398 настоящего Кодекса. (в ред. Федеральных законов от 24.07.2007 N 216-ФЗ, от 27.07.2010 N 229-ФЗ)
Срок уплаты налога для налогоплательщиков - физических лиц, не являющихся индивидуальными предпринимателями, не может быть установлен ранее 1 ноября года, следующего за истекшим налоговым периодом. (абзац введен Федеральным законом от 27.07.2010 N 229-ФЗ)
2. В течение налогового периода налогоплательщики (организации или индивидуальные предприниматели) уплачивают авансовые платежи по налогу, если нормативным правовым актом представительного органа муниципального образования (законами городов федерального значения Москвы и Санкт-Петербурга) не предусмотрено иное. По истечении налогового периода налогоплательщики (организации или индивидуальные предприниматели) уплачивают сумму налога, исчисленную в порядке, предусмотренном пунктом 5 статьи 396 настоящего Кодекса. (в ред. Федеральных законов от 24.07.2007 N 216-ФЗ, от 27.07.2010 N 229-ФЗ)
3. Налог и авансовые платежи по налогу уплачиваются налогоплательщиками - организациями или физическими лицами, являющимися индивидуальными предпринимателями, в бюджет по месту нахождения земельных участков, признаваемых объектом налогообложения в соответствии со статьей 389 настоящего Кодекса. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
4. Налогоплательщики, являющиеся физическими лицами, уплачивают налог на основании налогового уведомления, направленного налоговым органом. (в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Направление налогового уведомления допускается не более чем за три налоговых периода, предшествующих календарному году его направления. (абзац введен Федеральным законом от 28.11.2009 N 283-ФЗ)
Налогоплательщики, указанные в абзаце первом настоящего пункта, уплачивают налог не более чем за три налоговых периода, предшествующих календарному году направления налогового уведомления, указанного в абзаце втором настоящего пункта. (абзац введен Федеральным законом от 28.11.2009 N 283-ФЗ)
Возврат (зачет) суммы излишне уплаченного (взысканного) налога в связи с перерасчетом суммы налога осуществляется за период такого перерасчета в порядке, установленном статьями 78 и 79 настоящего Кодекса. (абзац введен Федеральным законом от 28.11.2009 N 283-ФЗ)
Статья 398. Налоговая декларация
1. Налогоплательщики - организации или физические лица, являющиеся индивидуальными предпринимателями, в отношении земельных участков, принадлежащих им на праве собственности или праве постоянного (бессрочного) пользования и используемых (предназначенных для использования) в предпринимательской деятельности, по истечении налогового периода представляют в налоговый орган по месту нахождения земельного участка налоговую декларацию по налогу. (в ред. Федеральных законов от 03.11.2006 N 178-ФЗ, от 30.12.2006 N 268-ФЗ, от 28.11.2009 N 283-ФЗ, от 27.07.2010 N 229-ФЗ)
Абзац утратил силу. - Федеральный закон от 27.07.2010 N 229-ФЗ.
2. Утратил силу с 1 января 2011 года. - Федеральный закон от 27.07.2010 N 229-ФЗ.
3. Налоговые декларации по налогу представляются налогоплательщиками не позднее 1 февраля года, следующего за истекшим налоговым периодом.
Абзац утратил силу с 1 января 2011 года. - Федеральный закон от 27.07.2010 N 229-ФЗ.
4. Налогоплательщики, в соответствии со статьей 83 настоящего Кодекса отнесенные к категории крупнейших, представляют налоговые декларации в налоговый орган по месту учета в качестве крупнейших налогоплательщиков. (п. 4 введен Федеральным законом от 30.12.2006 N 268-ФЗ, в ред. Федерального закона от 27.07.2010 N 229-ФЗ)
Президент Российской Федерации
В.ПУТИН Москва, Кремль
5 августа 2000 года
N 117-ФЗ