FEDERAL LAW OF THE RUSSIAN FEDERATION

of March 18, 2020 No. 65-FZ

About modification of part the second Tax Code of the Russian Federation

Accepted by the State Duma on March 5, 2020

Approved by the Federation Council on March 11, 2020

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; No. 30, Art. 3027; 2003, No. 1, Art. 2, 6; No. 23, Art. 2174; No. 28, Art. 2886; No. 52, Art. 5030; 2004, No. 27, Art. 2711; No. 31, Art. 3231; No. 34, Art. 3517, 3520, 3522; 2005, No. 1, Art. 30; No. 24, Art. 2312; No. 30, Art. 3118; No. 52, Art. 5581; 2006, No. 23, Art. 2382; No. 31, Art. 3436, 3443, 3450; No. 45, Art. 4627; 2007, No. 1, Art. 31, 39; No. 21, Art. 2462; 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; No. 48, Art. 5519; No. 49, Art. 5723; No. 52, Art. 6237; 2009, No. 1, Art. 13, 31; No. 11, Art. 1265; No. 29, Art. 3598; No. 48, Art. 5731; No. 51, Art. 6153, 6155; No. 52, Art. 6444, 6455; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 31, Art. 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 47, Art. 6034; No. 48, Art. 6248; No. 49, Art. 6409; 2011, No. 1, Art. 7, 9, 21, 37; No. 23, Art. 3265; No. 27, Art. 3881; No. 30, Art. 4575, 4583, 4587, 4596, 4597, 4606; No. 45, Art. 6335; No. 47, Art. 6610, 6611; No. 48, Art. 6729; No. 49, Art. 7016, 7017, 7037, 7043; 2012, No. 19, Art. 2281; No. 25, Art. 3268; No. 41, Art. 5526, 5527; No. 49, Art. 6749; No. 53, Art. 7596, 7603; 2013, No. 19, Art. 2321; No. 23, Art. 2866; No. 27, Art. 3444; No. 30, Art. 4046; No. 40, Art. 5033, 5037, 5038; No. 44, Art. 5645; No. 51, Art. 6699; No. 52, Art. 6985; 2014, No. 8, Art. 737; No. 16, Art. 1835; No. 19, Art. 2313; No. 26, Art. 3373, 3393; No. 48, Art. 6647, 6657, 6660, 6661, 6663; 2015, No. 1, Art. 13, 16, 17, 32; No. 10, Art. 1402; No. 24, Art. 3377; No. 29, Art. 4340; No. 48, Art. 6685, 6687, 6691, 6692; 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; No. 49, Art. 6844; 2017, No. 1, Art. 16; No. 15, Art. 2131; No. 30, Art. 4446, 4448; No. 31, Art. 4803; No. 40, Art. 5753; No. 49, Art. 7307, 7314, 7316, 7318, 7320; 2018, No. 1, Art. 20, 50; No. 18, Art. 2568, 2575; No. 30, Art. 4534; No. 32, Art. 5087, 5090, 5094, 5095; No. 45, Art. 6828; No. 49, Art. 7496, 7499; No. 53, Art. 8416, 8419; 2019, No. 18, Art. 2225; No. 23, Art. 2908, 2920; No. 30, Art. 4112, 4113; No. 31, Art. 4414, 4428, 4443; No. 39, Art. 5371, 5374, 5375) following changes:

1) in the subitem 11 of Item 1 of Article 251:

a) add with the new paragraph the fifth the following content:

"from the organization, the owning license (licenses) for use of the subsoil plots specified in Item 2 of Article 343.5 of this Code for compensation of the costs performed by the taxpayer for the purpose of creation of the fixed asset objects specified in Item 6 of Article 343.5 of this Code.";

b) the fifth to consider the paragraph the paragraph the sixth;

Article 284 to add 2) with Items 1.8-1 and 1.8-2 of the following content:

"1.8-1. For the organizations owning licenses to use the subsoil plots specified in the subitem 5 of Item 1 of Article 333.45 of this Code, and estimating concerning the hydrocarbonic raw material got on such subsoil plots, tax on additional income from production of hydrocarbonic raw material, by the laws of subjects of the Russian Federation the lowered tax rate on the tax which is subject to transfer in budgets of subjects of the Russian Federation, concerning the profit got from activities for development of the specified subsoil plots, on condition of conducting separate accounting of income (expenses) gained (suffered) within such activities performed in the territory of appropriate subject of the Russian Federation, and income (expenses), gained (suffered) from other activities can be established.

For the purpose of this Item of the concept "activities for development of the subsoil plot", "hydrocarbonic raw material" are used in the values specified in Article 333.43 of this Code.

1.8-2. For the taxpayers performing activities for liquefied natural gas production and (or) for conversion of hydrocarbonic raw material in the goods which are petrochemistry products on new production capacities, by the laws of subjects of the Russian Federation the lowered tax rate on the tax which is subject to transfer in budgets of subjects of the Russian Federation concerning the profit got from the specified activities can be established. The tax rate provided by this paragraph is subject to application on condition of conducting separate accounting of the income (expenses) received (suffered) within such activities performed in the territory of appropriate subject of the Russian Federation, and income (expenses) gained (suffered) from other activities.

At the same time for the purpose of this Item:

new production capacities capacities on liquefied natural gas production and (or) on conversion of hydrocarbonic raw material in the goods which are petrochemistry products, for the first time put into operation after January 1, 2017 are recognized;

the concept "petrochemistry products" is used in the value specified in Item 1 of Article 179.3 of this Code.";

3) in Article 333.43:

a) add Item 3 with the subitem 7 of the following content:

"7) activities for acquisition, construction, production, delivery of the fixed asset objects which are the objects of road, transport, engineering, energy infrastructures necessary for implementation of activities for search and assessment of fields of hydrocarbonic raw material on the subsoil plot and also for investigation, production (to extraction from subsoil), to storage, transportation of the hydrocarbonic raw material (any mix in gaseous and (or) liquid state containing hydrocarbonic raw material) got on the subsoil plot and on bringing the specified fixed asset objects to condition in which they are suitable for use.";

b) in item 4 to replace figure "6" with figure "7";

4) in Article 333.44:

a) add Item 1 with the subitem 3 following of content:

"3) the subsoil plots specified in the subitem 5 of Item 1 of Article 333.45 of this Code.";

b) add Item 3 with paragraphs of the following content:

"The notification on release from fulfillment of duties of the taxpayer on tax concerning the subsoil plots specified in the subitem 3 of Item 1 of this Article is submitted:

no later than June 30, 2020 - for subsoil plots, oil inventories on which are for the first time entered in the state stock balance of minerals till January 1, 2019;

no later than March 31 of the second year following after year in which inventories of oil are for the first time entered in the state stock balance of minerals - for subsoil plots on which such inventories are absent in the state stock balance of minerals for January 1, 2019.";

c) add Item 5 with subitems 4 and 5 of the following content:

"4) since January 1, 2020 - concerning the subsoil plots specified in paragraph six of Item 3 of this Article;

5) from the 1st of the tax period preceding tax period of submission of the notification on release from fulfillment of duties of the taxpayer on tax - concerning the subsoil plots specified in paragraph seven of Item 3 of this Article.";

d) in Item 6:

in paragraph one shall be replaced with words the word "Notification" "If other is not established by this Item, the notification";

add with the paragraph of the following content:

"Release from fulfillment of duties of the taxpayer on tax based on the adequate notice provided by the organization - the user of the subsoil plot till January 1, 2020 to the subsoil plot specified in the subitem 5 of Item 1 of Article 333.45 of this Code is applied to the tax periods beginning with the specified date on condition of submission by such organization till June 30, 2020 of the renewed notification of release from fulfillment of duties of the taxpayer on tax to the specified subsoil plot. Application of tax concerning such subsoil plot is not allowed further. In case of non-presentation of the specified renewed notification the first provided notification on release from fulfillment of duties of the taxpayer on tax concerning the specified subsoil plot is considered unpresented since January 1, 2020.";

5) in Item 1 of Article 333.45:

a) in paragraph one of subitem 1 of the word "specified in subitem 2" shall be replaced with words "specified in subitems 2 and 5";

b) add with the subitem 5 of the following content:

"5) the subsoil plot is located fully or partially to the north of the 70th degree of northern latitude completely in borders of Krasnoyarsk Krai, the Republic of Sakha (Yakutia), Chukotka Autonomous Okrug.

The requirement to the subsoil plot established by this subitem is recognized executed provided that degree of clarity of inventories of oil on such subsoil plot is less than value or is equal to 0,001 value according to data of the state stock balance of minerals for January 1, 2019 or inventories of oil on such subsoil plot are for the first time entered in the state stock balance of minerals after January 1, 2019.";

6) Item 6 of Article 333.47 to add with the subitem 4 following of content:

"4) actual expenses on the subsoil plot if concerning such expenses the taxpayer receives compensation in the form of gratuitously the received property specified in paragraph five of the subitem 11 of Item 1 of Article of 251 of this Code.";

7) in the subitem 3 of item 4 of Article 333.48 of the word "1, 2 and 4" shall be replaced with words "1, 2, 4 and 5";

8) in paragraph one of Item 7 of Article 333.50 of the word "1, 2 and 4" shall be replaced with words "1, 2, 4 and 5";

9) in paragraph one of Item 1 of Article 333.52 of the word "1, 2 and 4" shall be replaced with words "1, 2, 4 and 5";

10) in Item 3 of Article 333.55 of the word "1, 2 and 4" shall be replaced with words "1, 2, 4 and 5";

Item 6 of Article 338 to state 11) in the following edition:

"6. In case of production of hydrocarbonic raw material on the new sea field of hydrocarbonic raw material the tax base is determined as its cost calculated according to Articles 340 and 340.1 of this Code before the expiration of the following terms:

1) before the expiration of 60 calendar months beginning since the month following after month on which start date of commercial production of hydrocarbonic raw material on the new sea field of hydrocarbonic raw material, for the fields located completely in the Sea of Azov or for 50 and more percent of the area in the Baltic Sea falls;

2) before the expiration of 84 calendar months beginning since the month following after month on which start date of commercial production of hydrocarbonic raw material on the new sea field of hydrocarbonic raw material falls for the fields located for 50 and more percent of the area in the Black Sea (depth to 100 meters inclusive), the Sea of Japan, in the Russian part (the Russian sector) of bottom of the Caspian Sea, and also for fields, start date of commercial production of hydrocarbonic raw material on which falls on the period till January 1, 2020 inclusive, located for 50 and more percent of the area in the White Sea, the Pechora Sea, the southern part of the Sea of Okhotsk (to the south of the 55th degree of northern latitude);

3) before the expiration of 120 calendar months beginning since the month following after month on which start date of commercial production of hydrocarbonic raw material on the new sea field of hydrocarbonic raw material falls for the fields located for 50 and more percent of the area in the Black Sea (depth more than 100 meters) and also for fields, start date of commercial production of hydrocarbonic raw material on which falls on the period till January 1, 2020 inclusive, located for 50 and more percent of the area in northern part of the Sea of Okhotsk (on the 55th degree of northern latitude or to the north of this width), the southern part of the Barents Sea (to the south of 72 degrees of northern latitude);

4) before the expiration of 180 calendar months beginning since the month following after month on which start date of commercial production of hydrocarbonic raw material on the new sea field of hydrocarbonic raw material falls for the fields located for 50 and more percent of the area in the Kara Sea, northern part of the Barents Sea (on the 72nd degree of northern latitude and to the north of this width), east Arctic (in the Laptev Sea, the East Siberian Sea, the Chukchi Sea and the Bering Sea), and also for fields, start date of commercial production of hydrocarbonic raw material on which falls on the period after January 1, 2020, located for 50 and more percent of the area in the White Sea, the Pechora Sea, the Sea of Okhotsk, the southern part of the Barents Sea (to the south of 72 degrees of northern latitude).";

12) in Article 342:

a) in Item 1:

state subitem 18 in the following edition:

"18) the natural combustible gas on the subsoil plots located fully or partially on the Yamal Peninsula and (or) Gydansky in the Yamalo-Nenets Autonomous Area used only for liquefied natural gas production before achievement of cumulative amount of gas production of fuel of natural 250 billion cubic meters on the subsoil plot, beginning from the 1st in which the realization of the first batch of liquefied natural gas, but not later than after 12 years from the specified date is enabled;";

add with subitem 18.1 of the following content:

"18. 1) natural combustible gas on the subsoil plots located completely to the north of Arctic Circle, completely in borders of the Arkhangelsk region, the Nenets Autonomous Okrug, the Komi Republic, the Yamalo-Nenets Autonomous Area, Krasnoyarsk Krai, the Republic of Sakha (Yakutia), Chukotka Autonomous Okrug used only for liquefied natural gas production and (or) as raw materials for production of the goods which are petrochemistry products on new production capacities before achievement of cumulative amount of gas production of fuel of natural 250 billion cubic meters on the subsoil plot beginning from the 1st in which the realization of the first batch of the specified goods, but not later than after 12 years from the specified date is enabled.

At the same time for the purpose of this subitem and subitem 19.1 of this Item:

new production capacities capacities on liquefied natural gas production and (or) on conversion of natural combustible gas in the goods which are petrochemistry products, for the first time put into operation since January 1, 2022 are recognized;

the concept "petrochemistry products" is used in the value specified in Item 1 of Article 179.3 of this Code;";

state subitem 19 in the following edition:

"19) gas condensate together with the natural combustible gas used only for liquefied natural gas production on the subsoil plots located fully or partially on the Yamal Peninsula and (or) Gydansky in the Yamalo-Nenets Autonomous Area before achievement of cumulative amount of production of gas condensate of 20 million tons on the subsoil plot, beginning from the 1st in which the realization of the first batch of liquefied natural gas, but not later than after 12 years from the specified date is enabled;";

add with subitem 19.1 of the following content:

"19. 1) the gas condensate together with natural combustible gas used only for liquefied natural gas production and (or) as raw materials for production of the goods which are petrochemistry products on new production capacities, on the subsoil plots located completely to the north of Arctic Circle, completely in borders of the Arkhangelsk region, the Nenets Autonomous Okrug, the Komi Republic, the Yamalo-Nenets Autonomous Area, Krasnoyarsk Krai, the Republic of Sakha (Yakutia), Chukotka Autonomous Okrug before achievement of cumulative amount of production of gas condensate of 20 million tons on the subsoil plot beginning from the 1st in which the realization of the first batch of the specified goods, but not later than after 12 years from the specified date is enabled;";

b) in subitem 9.1 of Item 2:

in the paragraph the second words of "Item 2 of this Article" shall be replaced with words "this Item", the word "years);" to replace with the word "years).";

add with paragraphs of the following content:

"In case of the direction according to Article 333.44 of this Code in tax authority of the notification (renewed notification) of release from fulfillment of duties of the taxpayer on tax on additional income from production of hydrocarbonic raw material concerning the subsoil plots specified in the subitem 5 of Item 1 of the Article 333.45 of this Code, in case of oil extraction dehydrated, desalinated and stabilized, got on such subsoil plots, the tax rate established by the subitem 9 of this Item is applied:

since January 1, 2020 concerning subsoil plots on which inventories of oil are entered in the state stock balance of minerals till January 1, 2019;

since January 1 the year following after year in which inventories of oil are for the first time entered in the state stock balance of minerals, concerning subsoil plots on which such inventories are absent in the state stock balance of minerals for January 1, 2019;";

13) Item 2 of Article 342.6 to add with the subitem 4 following of content:

"4) for the oil dehydrated, desalinated and stabilized, extracted on the subsoil plots specified in the subitem 5 of Item 1 of Article 333.45 of this Code:

0 - from the 1st of calendar month since which concerning the respective subsoil plot the tax on additional income from production of hydrocarbonic raw material, till December 31 (inclusive) year in which eleven consecutive calendar years which are directly following after year of the beginning of commercial production of oil on this subsoil plot expire is estimated;

0,2 - from January 1 to December 31 (inclusive) the year following after year in which eleven consecutive calendar years which are directly following after year of the beginning of commercial production of oil on the respective subsoil plot expire;

0,4 - from January 1 to December 31 (inclusive) the year following after year in which twelve consecutive calendar years which are directly following after year of the beginning of commercial production of oil on the respective subsoil plot expire;

0,6 - from January 1 to December 31 (inclusive) the year following after year in which thirteen consecutive calendar years which are directly following after year of the beginning of commercial production of oil on the respective subsoil plot expire;

0,8 - from January 1 to December 31 (inclusive) the year following after year in which fourteen consecutive calendar years which are directly following after year of the beginning of commercial production of oil on the respective subsoil plot expire;

1 - since January 1 the year following after year in which fifteen consecutive calendar years which are directly following after year of the beginning of commercial production of oil on the respective subsoil plot expire.";

To add 14) with Article 343.5 of the following content:

"Article 343.5. Procedure for reduction of the tax amount estimated in case of the oil extraction dehydrated, desalinated and stabilized, on tax deduction amount, connected with creation of objects of external infrastructure

1. The taxpayer has the right to reduce the total amount of tax estimated in case of the oil extraction dehydrated, desalinated and stabilized on the subsoil plots meeting the requirements, stipulated in Item 2 these Articles, on tax deduction amount, determined and applied according to the procedure, established by this Article (further in this Article - the tax deduction).

The tax deduction is applied from the 1st of tax period in which this Article, before the expiration of 120 tax periods since the beginning of application of the tax deduction became effective.

2. For the purpose of application of the tax deduction concerning the total amount of tax estimated for tax period in case of the oil extraction dehydrated, desalinated and stabilized on the subsoil plot, such subsoil plot during all tax period shall meet at the same time following requirements:

1) the subsoil plot is located fully or partially to the north of the 67th degree of northern latitude and to the south of the 69th degree of northern latitude completely in borders of Krasnoyarsk Krai;

2) in case of the oil extraction dehydrated, desalinated and stabilized on the subsoil plot the tax rate established by the subitem 9 of Item 2 of Article 342 of this Code and the corresponding coefficients of CD, KZ, KKAN determined in the procedure established by this Chapter equal 1, or the tax rate established by subitem 9.1 of Item 2 of Article 342 of this Code are applied (except for the oil dehydrated, desalinated and stabilized, extracted on subsoil plots conforming to the requirements established by the subitem 5 of Item 1 of Article 333.45 of this Code);

3) rights to use by the subsoil plot are granted to the organization in which other organization directly or indirectly participates and the share of such participation constitutes at least 50 percent, at the same time the Russian Federation has the right to dispose directly or indirectly of more than 50 percent of total quantity of the voices falling on the voting shares constituting the authorized capital of the specified other organization.

3. The tax deduction has the right to apply:

1) the organizations to which rights to use by the respective subsoil plots are granted till January 1, 2019;

2) the organizations to which since January 1, 2019 rights to use by subsoil plots passed from the organizations specified in the subitem of 1 this Item for the bases and according to the procedure which are established by the legislation of the Russian Federation on subsoil.

4. The tax deduction amount is determined as size actually paid during the period since January 1, 2020 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 conforming to requirements, stipulated in Item the 6th this Article, and finishing the specified fixed asset objects to condition in which they are suitable for use, and also for acquisition of rights of property rights to such fixed asset objects is applied.

Expenses of the taxpayer, and also persons to whom licenses to use by the subsoil plots specified in the subitem 5 of Item 1 of Article 333.45 of this Code on condition of transfer by such persons to the taxpayer of copies of the documents confirming the amounts of the specified expenses, their payment and compliance to the requirements established by this Article are provided belong to the expenses specified in paragraph one of this Item. Expenses of persons to which licenses to use are provided by the subsoil plots specified in the subitem 5 of Item 1 of Article 333.45 of this Code are considered in case of determination of the tax deduction by one taxpayer.

To expenses on acquisition, construction, production, delivery of the fixed asset objects conforming to requirements, stipulated in Item the 6th this Article, and bringing the specified fixed asset objects to condition in which they are suitable for use for the purpose of this Article belong also:

expenses on completion, additional equipment, reconstruction, upgrade, modernization, partial liquidation of the specified objects. At the same time the specified concepts are used in the value specified in article 257 of this Code;

the expenses connected with agreements of technological accession, agreements of cost recovery, agreements of investment and other similar agreements signed only concerning the fixed asset objects specified in Item 6 of this Article with the organizations performing creation and operation of the specified objects.

At the same time the limiting tax deduction amount and procedure for determination of actually paid amounts of the expenses specified in this Item are determined taking into account procedure and requirements which are established by this Article.

5. The tax deduction amount estimated for each tax period cannot exceed the extreme size PVANKOR determined for tax period by the taxpayer independently according to the procedure, stipulated in Item the 7th this Article. If the extreme size PVANKOR determined for tax period is equal 0, the tax deduction amount in such tax period is accepted equal 0.

The amounts of actually paid expenses specified in item 4 of this Article, the tax deduction amounts which are not considered in case of determination in tax period can be considered in case of determination of the tax deduction in subsequent tax period within the period specified in Item 1 of this Article.

The amounts of actually paid expenses specified in item 4 of this Article, the tax deduction amounts considered in case of determination 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:

the advance payments issued (listed) to suppliers (contractors) under contracts for acquisition, construction, production, delivery of fixed asset objects and bringing the specified fixed asset objects to condition in which they are suitable for use, and also for acquisition of rights of property rights to such fixed asset objects are equated to expenses on acquisition, construction, production, delivery of fixed asset objects and bringing the specified fixed asset objects to condition in which they are suitable for use and also on acquisition of rights of property rights to such fixed asset objects;

the actual payment of expense amounts the termination (the partial termination) of the counter obligation by the acquirer of 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, and also transfer of advance payments on account of the forthcoming deliveries of goods is recognized (performance of works, rendering services, transfer of property rights);

the concept "activities for development of the subsoil plot" is used in the value specified in Item 3 of Article 333.43 of this Code.

6. For the purpose of application of the tax deduction fixed asset objects shall belong to the objects of road, transport, engineering, energy infrastructures necessary for implementation of activities for development of the subsoil plots specified in the subitem 5 of Item 1 of Article 333.45 of this Code.

The fixed asset objects specified in this Item shall be put into operation before the expiration of the period of application of the tax deduction.

7. Extreme size PVANKOR is calculated by the following formula:

 

where STAVKANDPIFAKT - the tax rate applied by the taxpayer in tax period in case of the oil extraction dehydrated, desalinated and stabilized on the subsoil plot;

СтавкаНДПИ_БАЗ - the size determined by the taxpayer according to the procedure, stipulated in Item the 8th this Article;

Objemneft - amount of the oil dehydrated, desalinated and stabilized, extracted on the subsoil plot concerning which in tax period the tax is estimated, expressed in tons.

If for tax period value of size of STAVKANDPI_BAZ appeared more value of size of STAVKANDPIFAKT or is equal to it, extreme size PVANKOR for such tax period is accepted equal 0.

8. The size of STAVKANDPI_BAZ is determined for tax period according to the procedure, established by this Item, concerning the oil dehydrated, desalinated and stabilized, extracted on the subsoil plot in rubles for 1 ton:

1) for the oil dehydrated, desalinated and stabilized in case of which production in tax period the tax rate established by the subitem 9 of Item 2 of Article 342 of this Code is applied STAVKANDPI_BAZ is determined as the work of size 919 and size КЦ_БАЗ reduced by size ДМ_БАЗ.

Size КЦ_БАЗ is calculated by the following formula:

 

where size TsBAZ is accepted by equal:

42,45 - for the tax periods beginning in 2020;

43,30 - for the tax periods beginning in 2021;

44,16 - for the tax periods beginning in 2022;

to the basic price of the oil determined according to the procedure, provided by the Budget code of the Russian Federation, but no more than the size 44,16, which is annually indexed for 2 percent since 2023 - for the tax periods beginning since January 1, 2023;

P - the average value for tax period of the US dollar exchange rate to ruble of the Russian Federation established by the Central bank of the Russian Federation determined according to the procedure, stipulated in Item 3 Articles 342 of this Code.

Size ДМ_БАЗ is calculated by the following formula:

 

where KNDPI, KV, KZ, CD, KDV, KKAN, KK, KABDT, KMAN, SVN - coefficients which are determined according to the procedure, stipulated in Clause 342.5 of this Code.

Calculated according to the procedure, determined by this subitem, sizes КЦ_БАЗ and ДМ_БАЗ are rounded to the 4th sign after comma according to the operating procedure for rounding;

2) for the oil dehydrated, desalinated and stabilized in case of which production in tax period the tax rate established by subitem 9.1 of Item 2 of Article 342 of this Code is applied STAVKANDPI_BAZ is determined as the work of size 1 and size КНДД_БАЗ.

Size КНДД_БАЗ is calculated by the following formula:

 

where TsBAZ, P are determined according to the procedure, established by the subitem of 1 this Item;

KG - the coefficient characterizing the period of time which passed from start date of commercial production of oil on the subsoil plot, determined according to the procedure, stipulated in Clause 342.6 of this Code.

Calculated according to the procedure, determined by this subitem, size КНДД_БАЗ is rounded to the 4th sign after comma according to the operating procedure for rounding.

9. For the purpose of confirmation of accomplishment of the conditions of application of the tax deduction 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 documents confirmatory that the corresponding created fixed asset objects conform to requirements, stipulated in Item the 6th this Article.

10. If the fixed asset object specified in Item 6 of this Article was not put into operation before the expiration of the period of application of the tax deduction, tax deduction amount regarding actually paid expenses on acquisition, construction, production, delivery of the specified fixed asset object and finishing it to condition in which it is suitable for use, is accepted equal 0 for all tax periods in which the taxpayer considered the specified expenses in case of determination of the tax deduction. At the same time the tax amount is subject to recovery and payment in the budget in accordance with the established procedure with payment of the corresponding amounts of the penalty fee charged from the date of, following behind day of the tax discharge for the corresponding tax period.

11. For the purposes of this Article the original cost of fixed asset is determined according to the procedure, stipulated in Item 1 articles 257 of this Code. If in the transactions considered when forming original cost of fixed asset the prices which are not recognized market were applied the original cost of such fixed asset for the purposes of this Article is determined with use of the prices of the specified transactions accepted for the purposes of the taxation according to the procedure of and using methods which are established by Chapter 14.3 of this Code.

If the amount of actually paid expenses on acquisition, construction, production, delivery of the fixed asset object specified in Item 6 of this Article and finishing it to condition in which it is suitable for use appeared above the original cost of such fixed asset determined according to the procedure of and using methods which are established by Chapter 14.3 of this Code the tax deduction amount regarding such exceeding is accepted equal 0 for all tax periods in which the taxpayer considered the corresponding expenses in case of determination of the tax deduction. At the same time the tax amount is subject to recovery and payment in the budget in accordance with the established procedure with payment of the corresponding amounts of the penalty fee charged from the date of, following behind day of the tax discharge for the corresponding tax period.

For the purpose of this Article the concept "market price" is used in the value specified in Article 105.3 of this Code.".

Article 2

1. This Federal Law becomes effective from the date of its official publication.

2. Provisions of the subitem 11 of Item 1 of Article 251, Articles 284, 333.43, 333.44, of Item 1 of Article 333. 45, subitem 3 of item 4 of Article 333. 48, paragraph one of Item 7 of Article 333. 50, paragraph one of Item 1 of Article 333. 52, Item 3 of Article 333. 55, Item 6 of Article 338, Articles 342, Item 2 of Article 342. 6, article 343.5 of the Tax Code of the Russian Federation (in edition of this Federal Law) are applied to the legal relationship which arose from the 1st of the calendar month following after month of entry into force of this Federal Law.

 

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info