FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 27, 2017 No. 335-FZ

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

Accepted by the State Duma on November 16, 2017

Approved by the Federation Council on November 22, 2017

Article 1

Bring in part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2003, No. 22, Art. 2066; No. 23, Art. 2174; No. 52, Art. 5037; 2004, No. 27, Art. 2711; No. 31, Art. 3231; 2005, No. 45, Art. 4585; 2006, No. 31, Art. 3436; 2007, No. 22, Art. 2563; 2008, No. 30, Art. 3616; No. 48, Art. 5519; 2010, No. 31, Art. 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 48, Art. 6247; 2011, No. 30, Art. 4575, 4593; No. 47, Art. 6611; No. 49, Art. 7014; 2012, No. 26, Art. 3447; No. 27, Art. 3588; 2013, No. 23, Art. 2866; No. 26, Art. 3207; No. 30, Art. 4049, 4081; No. 40, Art. 5037, 5038; No. 44, Art. 5645; No. 52, Art. 6985; 2014, No. 14, Art. 1544; No. 45, Art. 6157, 6158; No. 48, Art. 6657, 6660; 2015, No. 24, Art. 3377; No. 48, Art. 6691; 2016, No. 1, Art. 6; No. 7, Art. 920; No. 15, Art. 2063, 2064; No. 18, Art. 2506; No. 22, Art. 3092; No. 27, Art. 4176, 4177; No. 49, Art. 6842, 6844; 2017, No. 1, Art. 16) following changes:

The twenty seventh Item 2 of Article 11 of the word "in" the Russian newspaper" to exclude 1) in the paragraph;

2) in the subitem 7 of Item 1 of Article 11.1:

a) the paragraph one after the word "-activities," to add with the words "performed since date of state registration of the corresponding license to use by subsoil";

b) paragraph two after the words "on the subsoil plot" to add with the words "performed based on the license to use by subsoil at the same time for geological studying (search, investigation) and mining or for exploration and production of minerals";

Shall be replaced with words 3) in Article 16 of the word "in the Ministry of Finance of the Russian Federation and federal executive body, the representative for control and supervision in the field of taxes and fees, and also in financial bodies of appropriate subjects of the Russian Federation and territorial tax authorities" "in territorial authorities of federal executive body, the representative for control and supervision in the field of taxes and fees, on appropriate subject of the Russian Federation and financial bodies of appropriate subjects of the Russian Federation";

To "Article 15" shall be replaced with words 4) in the subitem 3 of Item 3 of Article 44 of the word "Items 1 and 2 of Article 15";

5) in Article 50:

a) state Item 11 in the following edition:

"11. The rules provided by this Article are applied also in the following cases:

1) in case of discharge of duty on payment of collection, insurance premiums by reorganization of the legal entity;

2) in case of determination of the legal successor (legal successors) of the foreign organization reorganized according to the legislation of foreign state;

3) in case of tax payment in connection with movement of goods through customs border of the Eurasian Economic Union;

4) in case of discharge of duty of the tax agent on payment of the estimated and retained tax on the income of physical persons by reorganization of the legal entity.";

b) recognize Items 12 and 13 invalid;

Item 4.1 of Article 75 to state 6) in the following edition:

"4.1. The legislative (representative) public authority of the subject of the Russian Federation in the territory of which the procedure for determination of tax base on the property tax of physical persons proceeding from the cadastral cost of the taxation objects is applied has the right to adopt the law determining that on the shortage amount on the property tax of physical persons of penalty fee are charged:

1) for tax period of 2015 - since May 1, 2017;

2) for tax period of 2016 - since July 1, 2018;

3) for tax period of 2017 - since July 1, 2019.";

Item 4.6 of Article 83 to state 7) in the following edition:

"4.6. Registration (removal from accounting) in tax authority of the foreign organization, the rendering service electronically, specified in Item 1 of Article 174.2 of this Code which place of realization the territory of the Russian Federation (except for the foreign organization rendering the specified services through the separate division located in the territory of the Russian Federation), and perfroming calculations directly with buyers of the specified services is recognized and also the foreign organization - the intermediary recognized by the tax agent according to Item 3 of Article 174.2 of this Code (except for the foreign organization performing business activity with participation in calculations it is direct with buyers of the specified services through separate division, located in the territory of the Russian Federation), is performed by tax authority based on the statement for registration (removal from accounting) and other documents, which list affirms the Ministry of Finance of the Russian Federation, except as specified removals from accounting as tax authority of the foreign organization according to Item 5.5 of Article 84 of this Code. The application for registration (removal from accounting) is submitted by the foreign organizations specified in this paragraph to tax authority no later than 30 calendar days from the date of the beginning (termination) of rendering the specified services.

Registration in tax authority of the foreign organization which is earlier struck off the register according to Item 5.5 of Article 84 of this Code is performed by tax authority based on the statement for registration and documents specified in paragraph one of this Item.";

8) in the subitem 4 of Item 5.5 of Article 84 of the word to "the physical persons who are not individual entrepreneurs" to exclude;

Article 88 to add 9) with Item 8.8 of the following content:

"8.8. When conducting cameral tax audit of the tax declaration on the income tax of the organizations in which the investment tax deduction is declared stipulated in Article 286.1 of this Code, the tax authority has the right to require from the taxpayer to provide within five days the necessary explanations concerning application of the investment tax deduction and (or) to request in accordance with the established procedure at the taxpayer source and other documents confirming legitimacy of application of such tax deduction.";

10) in Article 105.14:

a) add Item 2 with the subitem 9 of the following content:

"9) at least one of the parties of the transaction applies during tax period the investment tax deduction on the income tax of the organizations, stipulated in Article 286.1 of this Code.";

b) in Item 3 figures "2, 4 - 8" to replace with figures "2, 4 - 9";

c) to add the subitem 3 of item 4 with words "(the subsoil plot - before allocation on the respective subsoil plot of the first new sea field of hydrocarbonic raw material)".

Article 2

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, the Art. 3340, 3341; 2001, No. 1, Art. 18; No. 23, Art. 2289; No. 33, Art. 3413, 3421, 3429; No. 49, Art. 4554; No. 53, Art. 5015, 5023; 2002, No. 1, Art. 4; No. 22, Art. 2026; No. 30, Art. 3021, 3027, 3033; 2003, No. 1, Art. 2, 5, 6, 8, 10; No. 19, Art. 1749; No. 21, Art. 1958; No. 22, Art. 2066; No. 23, Art. 2174; No. 28, Art. 2886; No. 46, Art. 4435, 4443; No. 50, Art. 4849; No. 52, Art. 5030; 2004, No. 15, Art. 1342; No. 27, Art. 2711, 2715; No. 30, Art. 3083, 3084; No. 31, Art. 3220, 3222, 3231; No. 34, Art. 3517, 3518, 3520, 3522, 3524, 3525; No. 35, Art. 3607; No. 41, Art. 3994; No. 45, Art. 4377; No. 49, Art. 4840; 2005, No. 1, Art. 9, 30, 34, 38; No. 24, Art. 2312; No. 25, Art. 2428; No. 27, Art. 2707, 2710, 2713, 2717; No. 30, Art. 3101, 3104, 3112, 3117, 3118, 3128, 3129, 3130; No. 43, Art. 4350; No. 52, Art. 5581; 2006, No. 1, Art. 12; No. 3, Art. 280; No. 10, Art. 1065; No. 12, Art. 1233; No. 23, Art. 2382; No. 27, Art. 2881; No. 30, Art. 3295; No. 31, Art. 3433, 3436, 3443, 3450, 3452; No. 43, Art. 4412; No. 45, Art. 4627, 4628; No. 50, Art. 5279, 5286; No. 52, Art. 5498; 2007, No. 1, Art. 7, 20, 31, 39; No. 13, Art. 1465; No. 21, Art. 2461, 2462; No. 22, Art. 2563, 2564; No. 23, Art. 2691; No. 31, Art. 3991, 4013; No. 45, Art. 5416, 5417, 5432; No. 46, Art. 5553, 5557; No. 49, Art. 6045, 6071; No. 50, Art. 6237, 6245; 2008, No. 18, Art. 1942; No. 26, Art. 3022; No. 27, Art. 3126; No. 30, Art. 3591, 3598, 3611, 3614, 3616; No. 42, Art. 4697; No. 48, Art. 5500, 5504, 5519; No. 49, Art. 5723, 5749; No. 52, Art. 6218, 6227, 6237; 2009, No. 1, Art. 13, 21, 22, 31; No. 11, Art. 1265; No. 18, Art. 2147; No. 23, Art. 2772; No. 29, Art. 3598, 3625, 3639; No. 30, Art. 3735, 3739; No. 39, Art. 4534; No. 45, Art. 5271; No. 48, Art. 5711, 5726, 5731, 5732, 5733, 5737; No. 51, Art. 6153, 6155; No. 52, Art. 6444, 6450, 6455; 2010, No. 15, Art. 1737, 1746; No. 19, Art. 2291; No. 23, Art. 2797; No. 25, Art. 3070; No. 28, Art. 3553; No. 31, Art. 4176, 4186, 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 45, Art. 5750, 5756; No. 46, Art. 5918; No. 47, Art. 6034; No. 48, Art. 6247, 6248, 6250; No. 49, Art. 6409; 2011, No. 1, Art. 7, 9, 21, 37; No. 11, Art. 1492; No. 23, Art. 3262, 3265; No. 24, Art. 3357; No. 26, Art. 3652; No. 27, Art. 3881; No. 29, Art. 4291; No. 30, Art. 4563, 4566, 4575, 4583, 4587, 4593, 4596, 4597, 4606; No. 45, Art. 6335; No. 47, Art. 6610, 6611; No. 48, Art. 6729, 6731; No. 49, Art. 7014, 7015, 7016, 7017, 7037, 7043, 7063; No. 50, Art. 7359; 2012, No. 10, Art. 1164; No. 14, Art. 1545; No. 18, Art. 2128; No. 19, Art. 2281; No. 24, Art. 3066; No. 25, Art. 3268; No. 26, Art. 3447; No. 27, Art. 3587, 3588; No. 31, Art. 4319, 4334; No. 41, Art. 5526, 5527; No. 49, Art. 6747, 6748, 6749, 6750, 6751; No. 50, Art. 6966; No. 53, Art. 7578, 7584, 7596, 7603, 7604, 7607, 7619; 2013, No. 9, Art. 874; No. 14, Art. 1647; No. 19, Art. 2321; No. 23, Art. 2866, 2889; No. 26, Art. 3207; No. 27, Art. 3444; No. 30, Art. 4031, 4046, 4047, 4048, 4049, 4081, 4084; No. 40, Art. 5033, 5037, 5038, 5039; No. 44, Art. 5640, 5645, 5646; No. 48, Art. 6165; No. 49, Art. 6335; No. 51, Art. 6699; No. 52, Art. 6981, 6985; 2014, No. 8, Art. 737; No. 14, Art. 1544; No. 16, Art. 1835, 1838; No. 19, Art. 2313, 2314, 2321; No. 23, Art. 2930, 2936, 2938; No. 26, Art. 3373, 3393; No. 30, Art. 4220, 4222, 4239, 4245; No. 40, Art. 5315, 5316; No. 43, Art. 5796; No. 45, Art. 6157; No. 48, Art. 6647, 6657, 6660, 6661, 6663; 2015, No. 1, Art. 5, 11, 13, 15, 16, 17, 18, 31, 32; No. 10, Art. 1402; No. 14, Art. 2023, 2024; No. 18, Art. 2613, 2616; No. 24, Art. 3373, 3377; No. 27, Art. 3948, 3968, 3969; No. 29, Art. 4340, 4358; No. 41, Art. 5632; No. 48, Art. 6684, 6685, 6686, 6687, 6688, 6689, 6691, 6692, 6693, 6694; 2016, No. 1, Art. 6, 16, 18; No. 7, Art. 913, 920; No. 9, Art. 1169; No. 11, Art. 1489; No. 14, Art. 1902; No. 15, Art. 2063, 2064; No. 18, Art. 2504; No. 22, Art. 3092, 3098; No. 23, Art. 3298, 3302; No. 26, Art. 3856, 3885; No. 27, Art. 4158, 4175, 4176, 4177, 4178, 4179, 4180, 4181, 4182, 4184; No. 49, Art. 6841, 6843, 6844, 6848, 6849, 6851; No. 52, Art. 7497; 2017, No. 1, Art. 4, 5, 16; No. 11, Art. 1534; No. 15, Art. 2131, 2133; No. 27, Art. 3942; No. 30, Art. 4441, 4446, 4448, 4449; No. 31, Art. 4802, 4803; No. 40, Art. 5753; No. 45, Art. 6577, 6578, 6579; Official Internet portal of legal information (http://www.pravo.gov.ru/), on November 14, 2017, No. 0001201711140075) following changes:

1) in Article 145:

a) Item 1:

after the words "Organizations and Individual Entrepreneurs" to add with words ", except for the organizations and the individual entrepreneurs applying system of the taxation to agricultural producers (unified agricultural tax)";

add with the paragraph of the following content:

"The organizations and the individual entrepreneurs applying system of the taxation to agricultural producers (unified agricultural tax) have the right to release from fulfillment of duties of the taxpayer, connected with calculation and the tax discharge provided that specified persons pass to payment of unified agricultural tax and exercise the right provided by this paragraph, in the same calendar year or provided that for preceding tax period on unified agricultural tax the income amount, received from sales of goods (works, services) when implementing types of business activity to which the specified system of the taxation is applied, excluding tax did not exceed in total: 100 million rubles for 2018, 90 million rubles for 2019, 80 million rubles for 2020, 70 million rubles for 2021, 60 million rubles for 2022 and the next years. ";

b) in Item 3:

paragraph two after the word "Persons" to add with the words "specified in paragraph one of Item 1 of this Article";

add with the new paragraph third the following content:

"The persons specified in the paragraph the second Item 1 of this Article, using the right to release shall provide the adequate written notice to tax authority in the place of the accounting.";

third to consider the paragraph the paragraph the fourth and to state it in the following edition:

"The specified documents and (or) the notification are represented no later than the 20th since which the right to release is used.";

the fourth to consider the paragraph the paragraph the fifth;

c) state item 4 in the following edition:

"4. The organizations and the individual entrepreneurs specified in paragraph one of Item 1 of this Article, who sent the notification on use of the right to release to tax authority (about prolongation of term of release), cannot refuse this release before the expiration of 12 consecutive calendar months, except as specified, if the right to release is lost by them according to Item 5 of this Article.

The organizations and the individual entrepreneurs applying system of the taxation to agricultural producers (unified agricultural tax), who used the right to the release having no right to refuse the right to release further, except as specified, if the right to release is lost by them according to Item 5 of this Article.

After 12 calendar months no later than the 20th day of the next month of the organization and individual entrepreneurs who used the right to release according to paragraph one of Item 1 of this Article represent to tax authorities:

documents, confirmatory that during the specified release term the amount of proceeds from sales of goods (works, services) estimated according to Item 1 of this Article excluding tax for each 3 consecutive calendar months in total did not exceed 2 million rubles;

the notification on prolongation of use of the right to release during the subsequent 12 calendar months or about refusal of use of this right.";

d) state Item 5 in the following edition:

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