FEDERAL LAW OF THE RUSSIAN FEDERATION

of September 30, 2017 No. 286-FZ

About modification of part the second Tax Code of the Russian Federation and separate legal acts of the Russian Federation

List of amending documents

Accepted by the State Duma on September 22, 2017

Approved by the Federation Council on September 27, 2017

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 33, Art. 3413, 3429; 2002, No. 1, Art. 4; No. 22, Art. 2026; 2003, No. 1, Art. 2, 6; No. 23, Art. 2174; No. 28, Art. 2886; No. 46, Art. 4435; No. 52, Art. 5030; 2004, No. 27, Art. 2711; No. 34, Art. 3517, 3520; No. 41, Art. 3994; No. 49, Art. 4840; 2005, No. 1, Art. 30; No. 24, Art. 2312; No. 30, Art. 3118; No. 52, Art. 5581; 2006, No. 31, Art. 3436, 3443, 3450; No. 45, Art. 4627; 2007, No. 1, Art. 31, 39; No. 22, Art. 2563; No. 31, Art. 3991, 4013; No. 46, Art. 5557; No. 49, Art. 6045, 6071; No. 50, Art. 6237, 6245; 2008, No. 27, Art. 3126; No. 30, Art. 3614, 3616; No. 48, Art. 5519; No. 49, Art. 5723; No. 52, Art. 6237; 2009, No. 1, Art. 21, 31; No. 11, Art. 1265; No. 29, Art. 3598; No. 48, Art. 5711, 5731, 5733; No. 51, Art. 6153, 6155; No. 52, Art. 6455; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 31, Art. 4198; No. 32, Art. 4298; No. 47, Art. 6034; No. 48, Art. 6248; No. 49, Art. 6409; 2011, No. 1, Art. 7, 9, 21, 37; No. 11, Art. 1492; No. 23, Art. 3265; No. 24, Art. 3357; No. 27, Art. 3881; No. 29, Art. 4291; No. 30, Art. 4575, 4583, 4587, 4593, 4596, 4597, 4606; No. 45, Art. 6335; No. 47, Art. 6610, 6611; No. 48, Art. 6729, 6731; No. 49, Art. 7016, 7037; 2012, No. 19, Art. 2281; No. 25, Art. 3268; No. 27, Art. 3588; No. 41, Art. 5527; No. 49, Art. 6749, 6751; No. 53, Art. 7596, 7603; 2013, No. 23, Art. 2866; No. 27, Art. 3444; No. 30, Art. 4046, 4048, 4081; No. 40, Art. 5033, 5037, 5038; No. 44, Art. 5646; No. 51, Art. 6699; No. 52, Art. 6985; 2014, No. 8, Art. 737; No. 14, Art. 1544; No. 16, Art. 1835, 1838; No. 19, Art. 2313, 2321; No. 26, Art. 3373, 3393; No. 30, Art. 4220; No. 40, Art. 5315; No. 45, Art. 6157; No. 48, Art. 6647, 6657, 6660, 6661, 6663; 2015, No. 1, Art. 13, 16, 18, 32; No. 10, Art. 1402; No. 24, Art. 3377; No. 48, Art. 6685, 6687, 6688, 6691, 6692, 6694; 2016, No. 1, Art. 16, 18; No. 7, Art. 920; No. 15, Art. 2064; No. 18, Art. 2504; No. 22, Art. 3092; No. 27, Art. 4175, 4176, 4182, 4184; No. 49, Art. 6844; 2017, No. 15, Art. 2131; No. 30, Art. 4446, 4449; No. 31, Art. 4803) following changes:

1) in Item 1 of Article 251:

a) state subitem 3.4 in the following edition:

"3. 4) in the form of unclaimed by members of economic society or partnership of dividends or parts of appropriated profit of economic society or the partnership recovered as a part of retained earnings of economic society or partnership;";

b) add with subitem 3.7 of the following content:

"3. 7) in the form of property, property rights or the non-property rights in the amount of their money value which are acquired as contribution to property of economic society or partnership according to the procedure, established by the civil legislation of the Russian Federation;";

c) add subitem 37 with words ", except for the payment of the concedent according to the concessionary agreement received in the form of money";

d) state subitem 55 in the following edition:

"55) in the form of gratuitously the received services which are subject of the transactions specified in the subitem 6 of item 4 of Article 105.14 of this Code.";

2) in Article 259.3:

a) 4 Items 1 after the words "to objects" to add the subitem with words "(except for buildings)";

b) add Item 2 with the subitem 4 following of content:

"4) concerning the depreciable fixed assets used in the field of water supply and water disposal according to the list established by the Government of the Russian Federation.";

Item 1 of Article 264 to add 3) with subitem 48.9 of the following content:

"48. 9) the means transferred into the budget of the subject of the Russian Federation based on agreements (agreements) on the non-paid target fees concluded in accordance with the legislation of the Russian Federation about power industry;";

Item 4.1 of Article 271 to add 4) with the paragraph of the following content:

"The payment of the concedent according to the concessionary agreement received in the form of money is recognized according to the procedure, provided by this Item for accounting of subsidies.";

Shall be replaced with words 5) in the name of Article 277 of the word "as property fee of the Russian Federation" ", as property fee of the Russian Federation in the state corporations";

Article 343 to add 6) with Item 6 of the following content:

"6. In case of application by the taxpayer of the tax deduction, stipulated in Clause 343.3 of this Code, the tax amount estimated in the taxpayer according to this Article following the results of tax period on the natural combustible gas from all types of fields of hydrocarbonic raw material extracted on the subsoil plot located fully or partially in the Black Sea decreases by the size of the specified tax deduction.";

To add 7) with Article 343.3 of the following content:

"Article 343.3. Procedure for reduction of the tax amount estimated in case of gas production of fuel of the hydrocarbonic raw material, natural from all types of fields, got on the subsoil plot located fully or partially in the Black Sea

1. The taxpayer in tax periods has the right to reduce from January 1, 2018 to December 31, 2020 the total amount of tax estimated in case of gas production of fuel of the hydrocarbonic raw material, natural from all types of fields, got on the subsoil plot located fully or partially in the Black Sea, on the size of the tax deduction determined and applied according to the procedure, established by this Article (further in this Article - the tax deduction).

2. The tax deduction is applied in tax period in case of simultaneous accomplishment of the following conditions to the subsoil plot located fully or partially in the Black Sea on which gas production of fuel of hydrocarbonic raw material, natural from all types of fields, is performed:

the coefficient Kass, stipulated in Item the 11th Article 342.4 of this Code is not applied to such subsoil plot;

the field of hydrocarbonic raw material of the subsoil plot on which gas production of fuel of hydrocarbonic raw material, natural from all types of fields, is performed does not belong to new sea fields of hydrocarbonic raw material.

3. Taxpayers organizations whose state registration is performed in the territory of the Republic of Crimea or the federal city of Sevastopol during the period till January 1, 2017 have the right to apply the tax deduction.

4. The tax deduction is determined as size actually paid by the taxpayer during the period since January 1, 2018 on the last number of tax period (inclusive) in which the tax deduction, expense amounts on acquisition, construction, production, delivery of the fixed asset objects answering to conditions, stipulated in Item with the 5th this Article and finishing them to condition in which they are suitable for use is applied.

The tax deduction cannot exceed the size equal to the work of coefficient 0,9 and total amount of tax which it reduces.

The amounts of actually paid expenses specified in paragraph one of this Item, which are not considered in case of the taxation in tax period can be considered in case of determination of the tax deduction in any subsequent tax period specified in Item 1 of this Article.

The amounts of actually paid expenses specified in paragraph one of this Item, considered in case of the taxation in tax period are not subject to repeated inclusion in structure of the tax deduction in other tax periods, and also on other subsoil plots.

Classification of property as fixed asset objects is performed based on provisions of Item 1 of article 257 of this Code.

For the purpose of this Article payment (partial payment) of goods (works, services) and property rights the termination (the partial termination) of the counter obligation by the taxpayer - the acquirer of the specified goods (works, services) and property rights before the seller which is directly connected with delivery of these goods (performance of works, rendering services) and transfer of property rights is recognized.

5. The tax deduction is provided provided that the fixed asset objects specified in this Article are included in the investing program of development of gas-transport system of the Republic of Crimea and the federal city of Sevastopol approved by authorized executive bodies of the government of the Republic of Crimea and the federal city of Sevastopol.

6. For the purpose of confirmation of accomplishment of the conditions established by this Article, the taxpayer along with the tax declaration on tax submits to tax authority the documents confirming the actual payment of the expense amounts considered in the corresponding tax period in case of determination of the tax deduction specified in item 4 of this Article and also the documents confirming inclusion of fixed asset objects in the investing program specified in Item 5 of this Article.";

To state Item 3 of Article 361.1 in the following edition:

"3. Taxpayers - the physical persons having the right to the tax benefits established by the legislation on taxes and fees submit in tax authority at the choice the application for provision of tax benefit, and also has the right to submit the documents confirming the right of the taxpayer to tax benefit.

If the documents confirming the right of the taxpayer to tax benefit in tax authority are absent, including are not provided by the taxpayer independently, the tax authority according to information specified in the statement of the taxpayer for provision of tax benefit requests the data confirming the right of the taxpayer to tax benefit from bodies, the organizations, officials who have these data.

Person who received request of tax authority about submission of the data confirming the right of the taxpayer to tax benefit performs it within seven days from the date of obtaining or in the same time reports in tax authority about the reasons of non-execution of request.

The tax authority within three days from the date of receipt of the specified message shall inform the taxpayer on non receipt at the request of the data confirming the right of this taxpayer to tax benefit and on need of submission of supporting documents by the taxpayer to tax authority.

The application form about provision of tax benefit, the procedure for its filling, format of submission of such statement electronically affirm federal executive body, the representative for control and supervision in the field of taxes and fees.";

Item 12 of Article 378.2 to add 9) with subitem 2.1 of the following content:

"2. 1) if the cadastral project cost of the real estate specified in subitem 3 or 4 of Item 1 of this Article was determined in accordance with the legislation of the Russian Federation during the tax (reporting) period, determination of tax base and calculation of tax amount (advance payment amount on tax) on the current tax period concerning this real estate unit are performed proceeding from the cadastral cost determined on the date of entering into the Single state real estate register of the data which are the basis for determination of cadastral cost of such object;";

Shall be replaced with words 10) in Article 381.1 of the word "in Item 24" "in Items 21, 24";

11) in Article 391:

a) ceased to be valid according to the Federal Law of the Russian Federation of 27.11.2017 No. 335-FZ

b) declare Item 6 invalid;

12) in Article 396:

a) ceased to be valid according to the Federal Law of the Russian Federation of 27.11.2017 No. 335-FZ

b) in Item 10:

the paragraph one to state in the following edition:

"10. Taxpayers - the physical persons having the right to tax benefits, including in the form of reduction of tax base by not the taxable amount, established by the legislation on taxes and fees, submit in tax authority at the choice the application for provision of tax benefit, and also has the right to submit the documents confirming the right of the taxpayer to tax benefit.";

add with the new paragraph the second the following content:

"Confirmation of the right of the taxpayer to tax benefit is performed according to the procedure, similar to procedure, stipulated in Item 3 Articles 361.1 of this Code.";

add with the paragraph third the following content:

"The application form about provision of tax benefit and the procedure for its filling, format of submission of such statement electronically affirm federal executive body, the representative for control and supervision in the field of taxes and fees.";

consider paragraph two the paragraph the fourth;

The subitem 2 of Item 1 of Article 401 to state 13) in the following edition:

"2) apartment, room;";

14) in Item 6 of Article 403 of the word "one premises (apartment house)" shall be replaced with words "one apartment house";

15) in the subitem 1 of Item 2 of Article 406:

a) in the paragraph the second shall be replaced with words words of "premises" "apartments, rooms";

b) in paragraph four of the word "one premises (apartment house)" shall be replaced with words "one apartment house";

16) in Article 407:

a) in the subitem 14 of Item 1 of the word of "premises" shall be replaced with words "apartment houses, apartments, rooms";

b) state Item 6 in the following edition:

"6. The physical persons having the right to the tax benefits established by the legislation on taxes and fees submit in tax authority at the choice the application for provision of tax benefit, and also has the right to submit the documents confirming the right of the taxpayer to tax benefit.

Confirmation of the right of the taxpayer to tax benefit is performed according to the procedure, similar to procedure, stipulated in Item 3 Articles 361.1 of this Code.

The application form about provision of tax benefit and the procedure for its filling, format of submission of such statement electronically affirm federal executive body, the representative for control and supervision in the field of taxes and fees.".

Article 2

Bring in article 2 of the Federal Law of July 3, 2016 No. 249-FZ "About modification of part the second the Tax Code of the Russian Federation" (The Russian Federation Code, 2016, No. 27, the Art. 4182) the following changes:

Part 3 after the words "Action of Provisions" to add 1) with words of "Items 1 and 2";

Shall be replaced with words 2) regarding 4 words of "Article 361.1" "Items 1 and 2 of Article 361.1".

Article 3

Bring in article 1 of the Federal Law of April 3, 2017 No. 58-FZ "About modification of Chapter 23 parts two of the Tax Code of the Russian Federation" (The Russian Federation Code, 2017, No. 15, the Art. 2133) the following changes:

Shall be replaced with words 1) in Item 2 of the word "during the period from January 1, 2017 to December 31, 2020 inclusive" "after January 1, 2017";

The second the subitem "b" of Item 3 of the word "during the period from January 1, 2017 to December 31, 2020 inclusive" shall be replaced with words 2) in the paragraph "after January 1, 2017";

The second item 4 of the word "during the period from January 1, 2017 to December 31, 2020 inclusive" shall be replaced with words 3) in the paragraph "after January 1, 2017".

Article 4

Item 10 of article 1 of the Federal Law of December 29, 2015 No. 396-FZ "About modification of part the second the Tax Code of the Russian Federation" (The Russian Federation Code, 2016, No. 1, the Art. 16) to declare invalid.

Article 5

1. This Federal Law becomes effective since January 1, 2018, but not earlier than after one month from the date of its official publication and not earlier than the 1st of the next tax period on the corresponding tax, except for article 3 of this Federal Law.

2. Article 3 of this Federal Law becomes effective from the date of official publication of this Federal Law.

3. Provisions of the subitem 4 of Item 2 of article 259.3 of the Tax Code of the Russian Federation (in edition of this Federal Law) are applied till January 1, 2023 to the fixed asset objects put into operation after January 1, 2018.

4. Action of provisions of subitem 48.9 of Item 1 of article 264 of the Tax Code of the Russian Federation extends to the legal relationship which arose since July 1, 2017.

 

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