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TAX CODE OF THE RUSSIAN FEDERATION

of July 31, 1998 No. 146-FZ

(part one)

(as amended on 01-04-2020)

Accepted by the State Duma of the Russian Federation on July 16, 1998

Approved by Council of the Russian Federation on July 17, 1998

Section I. 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 on taxes and fees, legislation of subjects of the Russian Federation on taxes and fees, regulatory legal acts of representative bodies of municipalities on taxes and fees

1. The legislation of the Russian Federation on taxes and fees consists of of this Code and the Federal Laws on taxes, charges, insurance premiums adopted according to it.

2. This Code installs system of taxes and fees, insurance premiums and the principles of taxation by insurance premiums, and also the general principles of the taxation and charges in the Russian Federation, including:

1) types of tax and the charges levied in the Russian Federation;

2) the origin bases (changes, the terminations) and procedure for fulfillment of duties on tax payment and charges;

3) the principles of establishment, enforcement and cancellation of earlier imposed taxes of subjects of the Russian Federation and the local taxes;

4) the rights and obligations of taxpayers, tax authorities and other participants of the relations regulated by the legislation on taxes and fees;

5) forms and methods of tax control;

6) responsibility for making of tax offenses;

7) procedure for appeal of acts of tax authorities and actions (failure to act) of their officials.

3. Action of this Code extends to the relations on establishment, introduction and collection of charges, insurance premiums when it is directly provided by this Code.

4. The legislation of subjects of the Russian Federation on taxes and fees consists of the laws of the subjects of the Russian Federation on taxes adopted according to this Code.

5. Regulatory legal acts of municipalities about the local taxes and charges are accepted by representative bodies of municipalities according to this Code.

6. The laws and other regulatory legal acts specified in this Article hereinafter are referred to as in the text of this Code "the legislation on taxes and fees".

7. Introduction of amendments to the legislation of the Russian Federation on taxes and fees, and also suspension, cancellation or recognition voided regulations of acts of the legislation of the Russian Federation on taxes and fees are performed by the separate Federal Laws and cannot be included in texts of the Federal Laws changing (stopping, canceling, recognizing voided) other legal acts of the Russian Federation or containing independent subject of legal regulation.

8. By the Federal Laws carrying out during the limited period of time in the territory of one or several subjects of the Russian Federation, municipalities of experiments on establishment of taxes, charges, special tax regimes can be provided.

The legal relationship arising during the specified experiments are regulated by the legislation on taxes and fees taking into account the features established by the Federal Laws on carrying out experiments.

During experiment, but not later than six months before its termination Government of the Russian Federation represents to the State Duma of Federal Assembly of the Russian Federation the report on efficiency (inefficiency) of the made experiment, and also the offer on its prolongation, on establishment by this Code of the corresponding tax, collection, special tax regime or about the termination of such experiment.

Article 2. The relations regulated by the legislation on taxes and fees

1. The legislation on taxes and fees governs the imperious relations on establishment, introduction and collection of taxes, charges, insurance premiums in the Russian Federation, and also the relations arising in the course of implementation of tax control, appeal of acts of tax authorities, actions (failure to act) of their officials and accountability for making of tax offense.

2. On establishment, introduction and collection of customs payments, and also to the relations arising in the course of control of customs payment, appeal of acts of customs authorities, actions (failure to act) of their officials and accountability of perpetrators, the legislation on taxes and fees is not applied to the relations if other is not provided by this Code.

3. On establishment and collection of insurance premiums for compulsory social insurance from labor accidents and occupational diseases and insurance premiums for compulsory medical insurance of the idle population, and also to the relations arising in the course of control of payment of the specified insurance premiums, appeal of acts, actions (failure to act) of officials of relevant organs of control and accountability of perpetrators, the legislation on taxes and fees is not applied to the relations.

Article 3. Main beginnings of the legislation on taxes and fees

1. Each person shall pay legally established taxes and fees. The legislation on taxes and fees is based on recognition of generality and equality of the taxation. In case of establishment of taxes the actual capability of the taxpayer to the tax discharge is considered.

2. Taxes and fees cannot have discrimination nature and variously be applied proceeding from social, racial, national, religious and other similar criteria.

It is not allowed to establish tiered rates of taxes and fees, tax benefits depending on pattern of ownership, nationality of physical persons or the place of origin of the capital.

3. Taxes and fees shall have the economic basis and cannot be any. The taxes and fees interfering realization by citizens of the constitutional rights are inadmissible.

4. It is not allowed to establish the taxes and fees breaking common economic space of the Russian Federation and, in particular, directly or indirectly limiting free movement within the territory of the Russian Federation of goods (works, services) or financial resources, or otherwise to limit or create obstacles of the economic activity of physical persons and organizations which is not forbidden by the law.

5. To anybody the obligation cannot be assigned to pay the taxes and fees, and also other fees and payments having the signs of taxes or charges established by this Code, which are not provided by this Code or established in other procedure than it is determined by this Code.

6. In case of establishment of taxes all elements of the taxation shall be determined. Acts of the legislation on taxes and fees shall be formulated so that everyone precisely knew what taxes (charges, insurance premiums) when and in what procedure he shall pay.

7. All ineradicable doubts, contradictions and ambiguities of acts of the legislation on taxes and fees are interpreted for benefit of the taxpayer (the payer of collection, the payer of insurance premiums, the tax agent).

Article 4. Regulatory legal acts of the Government of the Russian Federation, federal executive bodies, executive bodies of subjects of the Russian Federation, executive bodies of local self-government

1. The government of the Russian Federation, federal executive bodies, authorized to perform functions on development of state policy and normative legal regulation in the sphere of taxes and fees and in the field of customs affairs, executive bodies of subjects of the Russian Federation, executive bodies of local self-government in cases, stipulated by the legislation about taxes and fees, within the competence publish regulatory legal acts which cannot change or supplement the legislation on taxes and fees if other is not provided by this Article.

2. Federal executive body, the representative for control and supervision in the field of taxes and fees, its territorial authorities and also subordinated to the federal executive body authorized in the field of customs affairs, customs authorities of the Russian Federation have no right to publish regulatory legal acts concerning taxes, charges, insurance premiums.

3. The government of the Russian Federation has the right to publish the regulatory legal acts providing in the period from January 1 to December 31, 2020 (inclusive) in 2020:

1) suspension, cancellation or transfer for later term of tax control measures, including checks of completeness of calculation and tax payment in connection with transactions between affiliated persons, and also suspension of current of the terms provided by this Code, including terms of appointment (carrying out) of checks, for suspension or transfer of the specified tax control measures;

2) prolongation of the due dates for tax payment established by this Code (advance payments on taxes) including provided by special tax regimes, charges, insurance premiums;

3) prolongation of the subjects of the Russian Federation established by the legislation on taxes and fees and regulatory legal acts of municipalities about the local taxes and charges of payment due dates of advance payments on vehicle tax, the property tax of the organizations and the land tax;

4) prolongation of terms of submission to tax authorities of tax declarations (calculations), accounting (financial) records and (or) other documents (data);

5) prolongation of terms of the direction and execution of requirements about tax payment, charges, insurance premiums, penalty fee, penalties, percent, and also decision making terms about tax collection, charges, insurance premiums, penalty fee, penalties, percent;

6) additional foundations of provision in 2020 of delay (payment by installments) on tax payment, insurance premiums, penalty fee, penalties, percent, change of procedure and conditions of its provision;

7) bases and conditions of non-use or feature of application of methods of ensuring discharge of duty on tax payment, charges, insurance premiums;

8) bases and conditions of non-use of responsibility for non-presentation (untimely submission) to tax authorities of tax declarations (calculations), accounting (financial) records and (or) other documents (data).

4. The supreme executive bodies of the government of subjects of the Russian Federation have the right to publish in 2020 the regulatory legal acts providing in the period from January 1 to December 31, 2020 (inclusive) prolongation of the due dates for tax payment provided by the special tax regimes specified in subitems 1 - the 3 and 5 Item 2 of article 18 of this Code, and also prolongation of the subjects of the Russian Federation established by the legislation on taxes and fees and regulatory legal acts of municipalities about the local taxes and charges of payment due dates of the regional and local taxes (advance payments on taxes) and sales tax if the specified terms are not prolonged according to Item 3 of this Article or if according to Item 3 of this Article earlier terms of their payment are provided.

If according to this Item the due dates for tax payment, the provided by special tax regimes, regional and local taxes (advance payments on taxes), sales tax are prolonged for separate categories of the taxpayers, in case of acceptance specified in this Item of regulatory legal acts and establishment of criteria of determination of these categories of taxpayers the following indicators are considered: main types of economic activity which are performed by taxpayers as of March 1, 2020; the data containing in registers which maintaining performs federal executive body, the representative for control and supervision in the field of taxes and fees, in tax or accounting (financial) statements.

In case of determination of the specified categories on the basis of other criteria the authorized body of the executive authority of the subject of the Russian Federation creates the corresponding list of taxpayers with indication of their identification numbers which goes to tax authority on the subject of the Russian Federation electronically.

5. The legal relationship arising during action of the regulatory legal acts specified in Items 3 and 4 of this Article are regulated by the legislation on taxes and fees taking into account the features provided by the specified regulatory legal acts.

Article 5. Operation of acts of the legislation on taxes and fees in time

1. Acts of the legislation on taxes become effective not earlier than after one month from the date of their official publication and not earlier than the 1st of the next tax period on the corresponding tax, except as specified, provided by this Article.

Acts of the legislation on charges become effective not earlier than after one month from the date of their official publication, except as specified, provided by this Article.

Acts of the legislation on taxes and fees regarding regulation of insurance premiums become effective not earlier than after one month from the date of their official publication and not earlier than the 1st of the next settlement period on insurance premiums, except as specified, provided by this Article.

The Federal Laws making changes to this Code regarding establishment of new taxes and (or) charges and also acts of the legislation on taxes and fees of subjects of the Russian Federation and the regulatory legal acts of representative bodies of municipalities imposing taxes become effective not earlier than January 1 of the year following after year of their acceptance, but not earlier than one month from the date of their official publication.

The acts of the legislation on taxes and fees specified in Items 3 and 4 of this Article can become effective in the terms which are directly provided by these acts, but not earlier than date of their official publication.

2. The acts of the legislation on taxes and fees establishing the new taxes, charges and (or) insurance premiums raising the tax rates, the amount of charges and (or) rates of insurance premiums establishing or aggravating responsibility for violation of the legislation on taxes and fees, establishing new obligations or otherwise the worsening situation of taxpayers, payers of charges and (or) payers of insurance premiums, and also other participants of the relations regulated by the legislation on taxes and fees, retroactive force is no.

3. The acts of the legislation on taxes and fees eliminating or mitigating responsibility for violation of the legislation on taxes and fees or establishing additional guarantees of protection of the rights of taxpayers, payers of charges, payers of insurance premiums, tax agents, their representatives have retroactive force.

4. The acts of the legislation on taxes and fees canceling the taxes, charges and (or) insurance premiums reducing the tax rates, the amount of charges and (or) rates of insurance premiums eliminating obligations of taxpayers, payers of charges, payers of insurance premiums, tax agents, their representatives or otherwise improving their provision, can have retroactive force if directly provide it.

4.1. Provisions of acts of the legislation on taxes and fees regarding increase and (or) cancellation of the lowered tax rates established for taxpayers - participants of special investment contracts in connection with accomplishment of the special investment contract by them according to the Federal Law of December 31, 2014 No. 488-FZ "About industrial policy in the Russian Federation", and (or) regarding cancellation or change of conditions of provision of the tax benefits and other preferences (including special procedure and payment due dates, procedure for calculation of taxes and fees) established for such taxpayers are not applied to the specified taxpayers before the earliest of the following dates:

dates of loss by the taxpayer of participant status of the special investment contract;

end dates of effective periods of the tax rates, rates of insurance premiums, tax benefits, procedure for calculation of the taxes, procedure and due dates for tax payment established for date of the conclusion of the special investment contract if end date of effective periods of the tax rates, tax benefits, procedure for calculation of the taxes, procedure and the due dates for tax payment established for date of the conclusion of the special investment contract comes before date of loss by the taxpayer of the status of the taxpayer - the participant of the special investment contract.

Provisions of this Item extend to acts of the legislation on taxes and fees regarding the income tax of the organizations, the property tax of the organizations, vehicle tax, the land tax and are applied to the taxpayer - the participant of the special investment contract on condition of specifying in the relevant special investment contract of references to provisions of acts of the legislation on taxes and fees regarding the lowered tax rates or tax benefits and other preferences (including special procedure and payment due dates, procedure for calculation of taxes and fees) established for taxpayers - participants of special investment contracts in connection with accomplishment of the special investment contract by them to which action of this Item extends.

4.2. Provisions of acts of the legislation on taxes and fees regarding increase and (or) cancellation of the lowered tax rates, rates of the insurance premiums established for taxpayers - residents of the territories of the advancing social and economic development and taxpayers - residents of the free port of Vladivostok in connection with execution of agreements on implementation of activities by them according to the Federal Law of December 29, 2014 No. 473-FZ "About the territories of the advancing social and economic development in the Russian Federation" or the Federal Law of July 13, 2015 No. 212-FZ "About the free port of Vladivostok", and (or) regarding cancellation or change of conditions of provision of the tax benefits and other preferences (including special procedure and payment due dates, procedure for calculation of taxes and fees) established for such taxpayers are not applied to the specified taxpayers before the earliest of the following dates:

dates of loss by the taxpayer according to resident status of the territory of the advancing social and economic development or resident of the free port of Vladivostok;

end dates of effective periods of the tax rates, rates of insurance premiums, tax benefits, procedure for calculation of the taxes, procedure and due dates for tax payment established for date of the agreement signature about implementation of activities specified in paragraph one of this Item if end date of effective periods of the tax rates, rates of insurance premiums, tax benefits, procedure for calculation of the taxes, procedure and the due dates for tax payment established for date of the conclusion of such agreement comes before date of loss by the taxpayer of resident status of the territory of the advancing social and economic development or resident of the free port of Vladivostok.

Provisions of this Item extend to acts of the legislation on taxes and fees regarding insurance premiums, the income tax of the organizations, the property tax of the organizations, vehicle tax, the land tax and are applied to the taxpayer - the resident of the territory of the advancing social and economic development or resident of the free port of Vladivostok on condition of specifying in the relevant agreement on implementation of activities of references to provisions of acts of the legislation on taxes and fees regarding the lowered tax rates, rates of the insurance premiums or tax benefits and other preferences (including special procedure and payment due dates, procedure for calculation of taxes and fees) established for taxpayers - residents of the territories of the advancing social and economic development and taxpayers - residents of the free port of Vladivostok in connection with execution of agreements on activities implementation to which action of this Item extends by them.

4.3. Provisions of acts of the legislation on taxes and fees, including regarding introduction of new taxes and (or) charges, the dates of inclusion in the register provided by the Federal Law "About Protection and Encouragement of Capital Investments in the Russian Federation" which became effective later (further in this Article - the register), data on the conclusion with the taxpayer (the payer of charges) of the agreement on protection and encouragement of capital investments (further in this Item - the subsequent acts of the legislation on taxes and fees), are not applied to taxpayers (payers of the charges) which are the party of the relevant agreement on protection and encouragement of capital investments regarding the legal relationship connected with execution of such agreement taking into account the features provided by this Item. At the same time the acts of the legislation on taxes and fees imposing new taxes and (or) charges are applied by such taxpayers (payers of charges) on condition of recognition voided in connection with introduction of new tax and (or) collection of regulations of the legislation which for date of inclusion of the taxpayer (the payer of collection) in the register performed normative legal regulation of the obligatory payment which had similar subject to taxation with new tax and (or) collection.

Concerning taxpayers, being the party of the relevant agreement on protection and encouragement of capital investments signed with the subject of the Russian Federation provisions of the subsequent acts of the legislation on taxes and fees regarding change of procedure for determination of tax base, the tax rates, tax benefits, procedure and (or) payment due dates on the property tax of the organizations and vehicle tax are not applied.

Provisions of the subsequent acts of the legislation on taxes and fees regarding the changes specified in the paragraph the second this Item and also regarding change of the taxation object, procedure for determination of tax base, tax period, the tax rates, procedure for calculation, procedure and (or) payment due dates on the income tax of the organizations, changes of payment due dates and (or) procedure for compensation of the value added tax and (or) introduction of new taxes and (or) charges are not applied to taxpayers (payers of the charges) which are the party of the relevant agreement on protection and encouragement of capital investments signed with the Russian Federation and the subject of the Russian Federation.

Concerning taxpayers, being the party of the relevant agreement on protection and encouragement of capital investments signed with the subject of the Russian Federation and the municipality provisions of the subsequent acts of the legislation on taxes and fees regarding the changes specified in the paragraph the second this Item and also regarding change of the tax rates, tax benefits, procedure and (or) payment due dates on the land tax are not applied.

Provisions of the subsequent acts of the legislation on taxes and fees regarding the changes specified in paragraphs the second - the fourth this Item are not applied to taxpayers (payers of the charges) which are the party of the relevant agreement on protection and encouragement of capital investments signed with the Russian Federation, the subject of the Russian Federation and the municipality.

The features of application of acts of the legislation on taxes and fees provided by this Item do not extend to the subsequent acts of the legislation on taxes and fees establishing tax benefits on the property tax of the organizations, transport and land taxes, conditions and terms of application and cancellation of the specified privileges.

Provisions of this Item are applied to the specified taxpayers (payers of charges) before the earliest of the following dates:

dates of the expiration of the term of the application of stabilization clause established by the relevant agreement on protection and encouragement of capital investments according to parts 10 and 11 of article 10 of the Federal law "About Protection and Encouragement of Capital Investments in the Russian Federation" specified in the register;

dates of inclusion of data on termination of the relevant agreement on protection and encouragement of capital investments in the register.

If other is not provided by this Item, provisions of this Item are applied to taxpayers (payers of charges) on condition of conducting separate accounting of the taxation objects, tax base and the amounts of taxes by them on the taxes which are subject to payment in case of execution of agreements on protection and encouragement of the capital investments specified in paragraphs the second - the fifth this Item, and when implementing other economic activity, and also separate accounting of income (expenses) gained (suffered) in case of execution agreements, the specified in paragraphs three and the fifth this Item, and income (expenses) gained (suffered) when implementing other economic activity.

The taxpayer (the payer of collection), being the agreement party about protection and encouragement of capital investments, according to the Federal Law "About Protection and Encouragement of Capital Investments in the Russian Federation" the recognized by the project company, separate accounting provided by the paragraph the tenth this Item:

has the right not to conduct if he is not at the same time member of the consolidated group of taxpayers;

conducts in the part concerning observance of provisions of Item 9 of Article 278.1 of this Code by it if he at the same time is member of the consolidated group of taxpayers.

5. The provisions provided by this Article extend also to the regulatory legal acts of the Government of the Russian Federation, federal executive bodies, executive bodies of subjects of the Russian Federation, local government bodies published within the competence according to the legislation on taxes and fees if other is not provided by this Item.

The regulatory legal acts providing approval of new forms (formats) of tax declarations (calculations) or modification of the operating forms (formats) of tax declarations (calculations) become effective not earlier than after two months from the date of their official publication.

Article 6. Discrepancy of regulatory legal acts to this Code

1. The regulatory legal act concerning taxes, charges, insurance premiums is recognized not corresponding to this Code if such act:

1) it is published by the body which does not have the right to issue acts of this sort according to this Code or published with violation of established procedure of the publication of such acts;

Cancels 2) or limits the rights of taxpayers, payers of charges, payers of insurance premiums, tax agents, their representatives or power of tax authorities, customs authorities established by this Code;

3) enters the obligations which are not provided by this Code or changes certain this Code content of obligations of participants of the relations regulated by the legislation on taxes and fees, other persons whose obligations are established by this Code;

4) forbids the actions of taxpayers, payers of charges, payers of insurance premiums, tax agents, their representatives permitted by this Code;

5) forbids the actions of tax authorities, customs authorities, their officials permitted or ordered by this Code;

Resolves 6) or allows the actions forbidden by this Code;

7) changes the bases established according to this Code, conditions, the sequence or operations procedure of participants of the relations regulated by the legislation on taxes and fees, other persons whose obligations are established by this Code;

8) changes content of the concepts and terms determined in this Code or uses these concepts and terms of other value, than they are used in this Code;

9) otherwise contradicts the general beginnings and (or) literal sense of specific provisions of this Code.

2. The regulatory legal acts specified in Item 1 of this Article are recognized not corresponding to this Code in the presence of at least one of circumstances, stipulated in Item 1 this Article.

3. Recognition of regulatory legal act not corresponding to this Code is performed judicially if other is not provided by this Code. The government of the Russian Federation, and also other executive body or executive body of local self-government which adopted the specified act or their higher bodies has the right to repeal this act before judicial review or to make necessary changes to it.

4. Concerning the regulatory legal acts which are regulating procedure for collection of taxes, subject to payment in connection with movement of goods through customs border of the Customs union within EurAsEC (further in this Code - the Customs union), the provisions established by the customs legislation of the Customs union and the legislation of the Russian Federation on customs affairs are applied.

Article 6.1. Procedure for calculation of the terms established by the legislation on taxes and fees

1. The terms established by the legislation on taxes and fees are determined calendar date, specifying on event which shall step inevitably, or on action which shall be made, or period of time which is estimated for years, quarters, months or days.

2. The current of term begins next day after calendar date or approach of event (action making) which determines its beginning.

3. The term estimated for years expires in the corresponding month and number of the last year of term.

At the same time year (except for calendar year) any period of time consisting of 12 months following in a row is recognized.

4. The term estimated quarters expires in the last day of the last month of term.

At the same time quarter is considered to equal three calendar months, counting of quarters is conducted since the beginning of calendar year.

5. The term estimated for months expires in the corresponding month and number of the last month of term.

If the termination of term falls on month in which there is no corresponding number, then term expires in the last day of this month.

6. The term determined in the days is estimated in the working days if term is not established in calendar days. At the same time day which is not recognized in accordance with the legislation of the Russian Federation or the act of the President of the Russian Federation in the output, non-working festive and (or) non-working day is considered the working day.

7. In cases when the last day of term falls on the day recognized in accordance with the legislation of the Russian Federation or the act of the President of the Russian Federation in the output, non-working festive and (or) non-working day in the afternoon of the termination of term the next working day following it is considered.

8. Action for which making the fixed term, can be executed till 24 o'clock the last day of term.

If documents or money were handed over in the organization of communication till 24 o'clock the last day of term, then term is not considered passed.

Article 7. The international agreements on the tax matters

1. If the international treaty of the Russian Federation establishes other rules and regulations, than provided by this Code and regulatory legal acts adopted according to it rules and regulations of international treaties of the Russian Federation are applied.

2. Person having the actual right to the income for the purpose of of this Code person (foreign structure without formation of legal entity) who owing to direct and (or) indirect participation in the organization, control over the organization (foreign structure without formation of legal entity) or owing to other circumstances has the right independently to use and dispose of income gained by this organization is recognized (foreign structure without formation of legal entity).

Person having the actual right to the income for the purpose of of this Code person (foreign structure without formation of legal entity) is also recognized for the benefit of whom the other person (other foreign structure without formation of legal entity) is competent to dispose of income gained by the organization (foreign structure without formation of legal entity) specified in paragraph one of this Item or direct such other person (other foreign structure without formation of legal entity).

In case of determination of person having the actual right to the income the functions which are carried out by persons specified in this Item (foreign structures without formation of legal entity), and also the risks accepted by them are considered. At the same time availability of the actual right to the income is determined in relation to each separate payment of the income in type of dividends and (or) to group of payments of the income within one agreement.

3. If the international treaty of the Russian Federation on the tax matters provides application of the lowered tax rates or release from the taxation concerning the income from sources in the Russian Federation for the foreign persons having the actual right to this income for the purpose of application of this international treaty the foreign person is not recognized having the actual right to such income if it has limited powers concerning the order this income, performs concerning the specified income mediatorial functions for the benefit of the other person, without performing any other functions and without assuming any risks, directly or indirectly paying such income (fully or partially) to this other person who in case of direct receipt of such income from sources in the Russian Federation would not have the right to application of the provisions of the international treaty of the Russian Federation specified in this Item on the tax matters.

4. In case of payment of the income from sources in the Russian Federation to the foreign person (to foreign structure without formation of legal entity) who does not have the actual right to such income if the source of payment knows person (persons) having (having) actual right to such income, then income paid to the foreign person (to foreign structure without formation of legal entity) who does not have the actual right to such income are considered paid to person (persons) having (having) the actual right to the paid income, at the same time the taxation of the paid income is made in the following procedure:

1) if person having the actual right to the paid income (their part) is recognized according to this Code the tax resident of the Russian Federation, the taxation of the paid income (its part) is made according to provisions of the corresponding Chapters of part two of this Code for the taxpayers who are tax residents of the Russian Federation without deduction of the corresponding tax concerning the paid income (their part) at payment source on condition of informing tax authority in the place of registration of the organization - source of payment of the income according to the procedure, established by federal executive body, the representative for control and supervision in the field of taxes and fees;

2) if person having the actual right to the paid income (their part) is foreign person to who action of the international treaty of the Russian Federation on the tax matters extends, provisions of the specified international treaty of the Russian Federation are applied to person who has the actual right to the paid income (their part) according to the procedure provided by the international treaty of the Russian Federation;

3) if person having the actual right to the paid income (their part) is foreign person to who action of the international treaty of the Russian Federation on the tax matters does not extend, the taxation of the paid income (its part) is made according to provisions of the corresponding Chapters of part two of this Code.

Article 8. Concept of tax, collection, insurance premiums

1. The tax is understood as the obligatory, individually non-paid payment levied from the organizations and physical persons in the form of alienation of belonging to them on the property right, economic maintaining or operational management of money for the purpose of financial provision of activities of the state and (or) municipalities.

2. Collection is understood as the compulsory contribution levied from the organizations and physical persons which payment is one of making conditions concerning payers of charges by state bodies, local government bodies, other authorized bodies and officials of legally significant actions, including provision of certain rights or issue of permissions (licenses), or payment of which is caused by implementation within the territory in which collection, separate types of business activity is entered.

3. Insurance premiums are understood as obligatory payments on mandatory pension insurance, compulsory social insurance on case of temporary disability and in connection with motherhood, on compulsory medical insurance, levied from the organizations and physical persons for the purpose of financial provision of realization of the rights of insured persons to receipt of insurance coverage for the corresponding type of compulsory social insurance.

For the purposes of of this Code insurance premiums the fees levied from the organizations for the purpose of collateral social security of separate categories of physical persons are also recognized.

Article 9. Participants of the relations regulated by the legislation on taxes and fees

Participants of the relations regulated by the legislation on taxes and fees are:

1) the organizations and physical persons recognized according to this Code taxpayers, payers of charges, payers of insurance premiums;

2) the organizations and physical persons recognized according to this Code tax agents;

3) tax authorities (federal executive body, the representative for control and supervision in the field of taxes and fees, and its territorial authorities);

4) customs authorities (the federal executive body authorized in the field of customs affairs, the customs authorities of the Russian Federation subordinated to it);

5) ceased to be valid since January 1, 2007.

6) ceased to be valid

7) ceased to be valid since January 1, 2007.

Article 10. Procedure for production on cases on violations of the law on taxes and fees

1. The procedure for accountability and production on cases on tax offenses are performed according to the procedure, established by heads 14, of the 15th of this Code.

2. Production on cases on violations of the law on the taxes and fees containing signs of administrative offense or crime is conducted according to the procedure, established respectively by the legislation of the Russian Federation on administrative offenses and the criminal procedure legislation of the Russian Federation.

3. Ceased to be valid

Article 11. The institutes, concepts and terms used in this Code

1. Institutes, concepts and terms civil, family and other industries of the legislation of the Russian Federation, used in this Code, are applied in that value in what they are used in these industries of the legislation if other is not provided by this Code.

2. For the purposes of of this Code and other acts of the legislation on taxes and fees the following concepts are used:

the organizations - the legal entities formed in accordance with the legislation of the Russian Federation, the international companies (further - the Russian organizations), and also the foreign legal entities, the companies and other corporate educations having civil legal capacity, created according to the legislation of foreign states, the international organizations, branches and representations of the specified foreign persons and the international organizations created in the territory of the Russian Federation (further - the foreign organizations);

physical persons - citizens of the Russian Federation, foreign citizens and stateless persons;

individual entrepreneurs - the physical persons registered in accordance with the established procedure and performing business activity without formation of legal entity, the head of peasant farms. The physical persons performing business activity without formation of legal entity, but which are not registered as individual entrepreneurs in defiance of requirements of the civil legislation of the Russian Federation, in case of fulfillment of duties, assigned to them by this Code having no right to refer to the fact that they are not individual entrepreneurs;

paragraph fifth ceased to be valid

persons (person) - the organizations and (or) physical persons;

foreign structure without formation of legal entity - the organizational form created according to the legislation of foreign state (territory) without formation of legal entity (in particular, fund, partnership, partnership, trust, other form of implementation of collective investments and (or) trust management) which according to the personal law has the right to perform the activities directed to commercialization (profits) for the benefit of the participants (unitholders, principals or other persons) or other beneficiaries;

foreign financial intermediaries - the foreign stock exchanges and the foreign depositary and clearing organizations included in the list approved by the Central bank of the Russian Federation in coordination with the Ministry of Finance of the Russian Federation;

the public companies - the Russian and foreign organizations which are issuers of securities, which (or depositary receipts on which) underwent the procedure of listing and (or) were allowed to the address at one or several Russian exchanges having the corresponding license or the exchanges included in the list of foreign financial intermediaries;

paragraph of ceased to be valid

paragraph of ceased to be valid

banks (bank) - the commercial banks and other credit institutions having the license of the Central bank of the Russian Federation;

accounts (accounts) - the settlement (current) and other accounts in banks opened based on bank account agreement;

personal accounts - the accounts opened in bodies of the Federal Treasury (other bodies performing opening and maintaining personal accounts) according to the budget legislation of the Russian Federation;

accounts of the Federal Treasury - the accounts opened for territorial authorities of the Federal Treasury, intended for accounting of receipts and their distribution between budgets of the budget system of the Russian Federation according to the budget legislation of the Russian Federation including the accounts in banks opened based on bank account agreement in precious metals;

source of payment of the income to the taxpayer - the organization or physical person from which the taxpayer gains income;

shortage - the tax amount, the amount of collection or the amount of insurance premiums which is not paid to the time established by the legislation on taxes and fees;

the certificate on registration in tax authority - the document confirming registration of the Russian organization, foreign organization, physical person in tax authority respectively in the location of the Russian organization, the location of the international organization, in the place of implementation by the foreign organization of activities in the territory of the Russian Federation through the separate division at the place of residence of physical person;

the notification on registration in tax authority - the document confirming registration in tax authority of the organization or physical person, including individual entrepreneur on the bases established by this Code, except for the bases on which this Code provides issue of the certificate on registration in tax authority;

seasonal production - production which implementation is directly connected with natural, climatic conditions and with season. This concept is applied to the organization and the individual entrepreneur if in certain tax periods (quarter, half-year) their productive activity is not performed owing to natural and climatic conditions;

paragraph of ceased to be valid

the location of separate division of the Russian organization - the place of implementation by this organization of activities through the separate division;

the residence of physical person - the address (the name of the subject of the Russian Federation, the area, city, other settlement, street, house number, the apartment) to which the physical person is registered at the place of residence according to the procedure, established by the legislation of the Russian Federation. In case of absence at physical person of the residence in the territory of the Russian Federation for the purposes of of this Code the residence can be determined at the request of this physical person by the place of its stay. At the same time the place of stay of physical person the place where the physical person lives temporarily to the address (the name of the subject of the Russian Federation, the area, city, other settlement, street, house number, apartments) to which the physical person is registered in the place of stay according to the procedure, established by the legislation of the Russian Federation is recognized;

separate division of the organization - any division which is territorially isolated from it in which location stationary workplaces are equipped. Recognition of separate division of the organization by that is made irrespective of, is reflected or its creation is not reflected in constituent or other organizational and administrative documents of the organization, and from powers which allocate the specified division. At the same time the workplace is considered stationary if it is created for the term of more than one month;

accounting policy for the purposes of the taxation - the set of the methods (methods) of determination of the income and (or) expenses allowed by this Code chosen by the taxpayer, their recognitions, assessment and distribution, and also accounting of others of indicators of financial and economic activities of the taxpayer, necessary for the purposes of the taxation;

the territory of the Russian Federation and other territories which are under its jurisdiction - the territory of the Russian Federation, and also the territory of artificial islands, installations and constructions over which the Russian Federation performs jurisdiction in accordance with the legislation of the Russian Federation and rules of international law;

coefficient deflator - the coefficient established annually for each next calendar year and calculated as the work of the coefficient deflator applied to the purposes of the corresponding heads of this Code in prior calendar year and the coefficient considering change of consumer prices of goods (works, services) in the Russian Federation in prior calendar year. Coefficients deflators are established if other is not stipulated by the legislation the Russian Federation about taxes and fees, by the federal executive body performing functions on normative legal regulation in the sphere of the analysis and forecasting of social and economic development according to data of the state statistical reporting and if other is not stipulated by the legislation the Russian Federation about taxes and fees, are subject to official publication no later than November 20 of year in which coefficients deflators are established;

"Investment project" - the complex of the actions providing creation and the subsequent operation of new property complex and (or) intangible assets or upgrade (reconstruction, modernization) of the existing property complex for the purpose of creation of new production of goods (works, services), growths in volumes of the existing production of goods (works, services) and (or) prevention (minimization) of negative impact on the environment limited on time and the spent resources.

3. The concepts "taxpayer", "taxation object", "tax base", "tax period" and other specific concepts and terms of the legislation on taxes and fees are used in the values determined in the relevant articles of this Code.

4. In the relations arising in connection with collection of taxes when moving goods through customs border of the Customs union the concepts determined by the customs legislation of the Customs union and the legislation of the Russian Federation on customs affairs, and of the part which is not settled by it - this Code are used.

5. The rules provided by part one of this Code concerning banks extend to the Central bank of the Russian Federation and the state corporation of development "ВЭБ.РФ".

Article 11.1. The concepts and terms used in case of the taxation of production of hydrocarbonic raw materials

1. For the purpose of of this Code in case of the taxation of production of hydrocarbonic raw materials the following concepts and terms are used:

1) deposit of hydrocarbonic raw materials - object of stock accounting of one of types of the minerals specified in the subitem 3 of Item 2 of article 337 of this Code (except for associated gas), in the state stock balance of minerals on the specific subsoil plot as a part of which other objects of stock accounting are not allocated;

2) the field of hydrocarbonic raw materials - set of the deposits of hydrocarbonic raw materials allocated for industrial development according to the project documentation on development coordinated in accordance with the established procedure;

3) industrial mining of hydrocarbonic raw materials - engineering procedure of extraction of subsoil of hydrocarbonic raw materials and finishing it to condition, the first on the quality conforming to the national or international standard, and in case of lack of the specified standards - to the standard of the organization;

4) the sea field of hydrocarbonic raw materials - the field of hydrocarbonic raw materials on the site (sites) of subsoil located (located) completely in borders of internal sea waters and (or) the territorial sea of the Russian Federation and (or) on the continental shelf of the Russian Federation or in the Russian part (the Russian sector) of bottom of the Caspian Sea;

5) the new sea field of hydrocarbonic raw materials - the sea field of hydrocarbonic raw materials, start date of commercial production of hydrocarbonic raw materials on which falls on the period since January 1, 2016 (including the sea field of hydrocarbonic raw materials for which as of January 1, 2016 start date of commercial production of hydrocarbonic raw materials is not determined), except for the sea field of the hydrocarbonic raw materials specified in Item 1.2 of article 35 of the Law of the Russian Federation of May 21, 1993 to No. 5003-1 "About customs tariff";

6) start date of commercial production of hydrocarbonic raw materials on the field of hydrocarbonic raw materials - date for which the state stock balance of minerals according to which degree of clarity of inventories at least of one of the types of hydrocarbonic raw materials (except for associated gas) got on this field of hydrocarbonic raw materials for the first time exceeded 1 percent is constituted;

7) the activities connected with production of hydrocarbonic raw materials on the new sea field of hydrocarbonic raw materials - the activities performed since date of state registration of the corresponding license to use by subsoil, including one or several following types of activity:

the search and assessment of the new sea field of hydrocarbonic raw materials on the subsoil plot 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, including activities for creation, bringing to ready state to use (operation), maintenance, repair, reconstruction, upgrade, modernization, preservation, dismantle, liquidation (other works of capital nature) of artificial islands, installations and constructions, and also other necessary for search and assessment of the new sea field of hydrocarbonic raw materials of property;

preproject both design and exploration work and arrangement of the new sea field of hydrocarbonic raw materials, including works on construction (construction), creation (production), bringing to ready state to use (operation), maintenance, repair, reconstruction, upgrade, modernization (other works of capital nature) of artificial islands, installations and constructions the, and also other objects necessary for arrangement of the new sea field of hydrocarbonic raw materials;

the investigation, industrial development of the new sea field of hydrocarbonic raw materials and activities connected with realization of the hydrocarbonic raw materials extracted on such new sea field of hydrocarbonic raw materials (including storage and delivery of hydrocarbonic raw materials to receivers);

liquefied natural gas production from the natural combustible gas (including associated gas) extracted on the new sea field of hydrocarbonic raw materials and the activities connected with realization of such liquefied natural gas (including storage and delivery of liquefied natural gas to receivers);

conversion of the gas condensate extracted on the new sea field of hydrocarbonic raw materials with receipt of stable condensate and wide fraction of light hydrocarbons and the activities connected with realization such stable condensate and wide fraction of light hydrocarbons (including storage and delivery of the specified products to receivers);

gas transportation of fuel natural (including associated gas) and (or) gas condensate, got on the new sea field of hydrocarbonic raw materials, to appropriate places of liquefied natural gas production and (or) conversion of gas condensate.

2. For the purpose of this Article degree of clarity of inventories of each type of the hydrocarbonic raw materials extracted on the field of hydrocarbonic raw materials is calculated the taxpayer independently based on this the approved state stock balance of minerals as private from division of the amount of cumulative production of such type of hydrocarbonic raw materials on this field of hydrocarbonic raw materials (including losses in case of production) on its opening inventories (for oil - opening recoverable reserves).

The initial recoverable oil reserves approved in accordance with the established procedure taking into account surplus and write-off of inventories of oil are determined as the amount of recoverable reserves of all categories and cumulative production since the beginning of mining of hydrocarbonic raw materials.

Opening inventories of natural combustible gas (except for associated gas) or gas condensate, approved in accordance with the established procedure taking into account surplus and write-off of inventories of natural combustible gas (except for associated gas) or gas condensate, are determined as the amount of inventories of natural combustible gas (except for associated gas) or gas condensate of all categories and cumulative production since the beginning of mining of hydrocarbonic raw materials.

Article 11.2. Private office of the taxpayer

1. Private office of the taxpayer - information resource which is posted on the official site of federal executive body, the representative for control and supervision in the field of taxes and fees, on the Internet and which maintaining is performed by the specified body in the procedure established by it. In the cases provided by this Code, the private office of the taxpayer can be used for realization by taxpayers and tax authorities of the rights and obligations established by this Code.

2. The private office of the taxpayer is used by taxpayers - physical persons for obtaining from tax authority of documents and transfer to tax authority of documents (information), data electronically taking into account the features provided by this Item.

The procedure for obtaining by taxpayers - physical persons of access to private office of the taxpayer is determined by federal executive body, the representative for control and supervision in the field of taxes and fees.

Taxpayers - the physical persons who got access to private office of the taxpayer receive from tax authority electronically through private office of the taxpayer the documents used by tax authorities in case of realization of the powers in the relations regulated by the legislation on taxes and fees.

The documents used by tax authorities in case of realization of the powers in the relations regulated by the legislation on taxes and fees, to taxpayers - to the physical persons who got access to private office of the taxpayer on paper by mail do not go if other is not provided by this Item.

For receipt of the documents used by tax authorities in case of realization of the powers in the relations, regulated by the legislation on taxes and fees, on paper taxpayers - the physical persons who got access to private office of the taxpayer send to any tax authority at the choice the notification on need of receipt of paper documents.

By transfer by taxpayers - physical persons in tax authority through private office of the taxpayer of documents electronically the documents signed by the strengthened unqualified digital signature created according to the procedure, established by federal executive body, the representative for control and supervision in the field of taxes and fees, according to requirements of the Federal Law of April 6, 2011 No. 63-FZ "About the digital signature", are recognized electronic documents, equivalent to the paper documents signed by the sign manual of the taxpayer.

Provisions of this Item extend to payers of charges - physical persons.

Provisions of this Item do not extend to the individual entrepreneurs, notaries who are engaged in private practice, the lawyers who founded lawyer offices, and other persons who are engaged in the procedure established by the legislation of the Russian Federation in private practice regarding transfer to tax authorities of documents (information), the data connected with implementation by them of the specified activities.

3. The private office of the taxpayer is used by the foreign organization staying on the registry in tax authority according to Item 4.6 of Article 83 of this Code for obtaining from tax authority of documents and submission to tax authority of documents (information), data concerning rendering the services electronically specified in Item 1 of Article 174.2 of this Code taking into account the features provided by this Item.

Access to private office of the taxpayer is provided to the foreign organization from the date of its registration in tax authority according to paragraph one of Item 4.6 of Article 83 and the paragraph the ninth Item 2 of Article 84 of this Code.

In case of removal from accounting in tax authority of the foreign organization according to Item 5.5 of Article 84 of this Code access to private office of the taxpayer of such foreign organization remains for receipt of documents which are used by tax authorities in case of realization of the powers in the relations regulated by the legislation on taxes and fees. At the same time if the foreign organization after its removal from accounting in tax authority on the specified basis is registered in tax authority according to the paragraph the second Item 4.6 of Article 83 of this Code, the private office of the taxpayer cannot be used by such foreign organization for submission to tax authority of documents (information), the data specified in paragraph one of this Item within one year from the date of removal from accounting of this organization in tax authority.

In case of submission by the foreign organization specified in this Item, to tax authority through private office of the taxpayer of documents electronically the documents signed by the strengthened unqualified digital signature created according to the procedure approved by federal executive body, the representative for control and supervision in the field of taxes and fees according to requirements of the Federal Law of April 6, 2011 No. 63-FZ "About the digital signature", are recognized electronic documents, equivalent to the paper documents signed by the sign manual of the representative of such organization.

Chapter 2. System of taxes and fees in the Russian Federation

Article 12. Types of tax and charges in the Russian Federation. Powers of legislative (representative) public authorities of subjects of the Russian Federation and representative bodies of municipalities on establishment of taxes and fees

1. In the Russian Federation the following types of tax and charges are established: federal, regional and local.

2. The federal taxes and charges taxes and fees which are established by this Code are recognized and are obligatory to payment in all territory of the Russian Federation if other is not stipulated in Item the 7th this Article.

3. Regional taxes taxes which are established by this Code and the laws of subjects of the Russian Federation on taxes are recognized and are obligatory to payment in the territories of appropriate subjects of the Russian Federation if other is not stipulated in Item the 7th this Article.

Regional taxes become effective and stop to act on the territories of subjects of the Russian Federation according to this Code and the laws of subjects of the Russian Federation on taxes.

In case of establishment of regional taxes by legislative (representative) public authorities of subjects of the Russian Federation are determined according to the procedure and limits which are provided by this Code, the following elements of the taxation: the tax rates, procedure and the due dates for tax payment if these elements of the taxation are not established by this Code. Other elements of the taxation on regional taxes and taxpayers are determined by this Code.

By legislative (representative) public authorities of subjects of the Russian Federation the laws on taxes according to the procedure and limits which are provided by this Code features of determination of tax base, tax benefits, the bases and procedure for their application can be established.

4. The local taxes and charges taxes and fees which are established by this Code and regulatory legal acts of representative bodies of municipalities about taxes and fees are recognized and are obligatory to payment in the territories of the respective municipalities if other is not provided by this Item and Item 7 of this Article.

The local taxes and charges become effective and stop to act on the territories of municipalities according to this Code and regulatory legal acts of representative bodies of municipalities about taxes and fees.

The local taxes and charges are established by this Code and regulatory legal acts of representative bodies of settlements (municipal districts), city districts (intracity areas) about taxes and fees and are obligatory to payment in the territories of the respective settlements (the mezhselenny territories), city districts (intracity areas) if other is not stipulated in Item the 7th this Article. The local taxes and charges become effective and stop to act on the territories of settlements (the mezhselenny territories), city districts (intracity areas) according to this Code and regulatory legal acts of representative bodies of settlements (municipal districts), city districts (intracity areas) about taxes and fees.

In the city district with intracity division of power of representative bodies of municipalities on establishment, enforcement and cancellation of the local taxes in the territories of intracity areas are performed by representative bodies of the city district with intracity division or representative bodies of the respective intracity areas according to the law of the subject of the Russian Federation on differentiation of powers between local government bodies of the city district with intracity division and local government bodies of intracity areas.

The local taxes and charges in the federal cities of Moscow, St. Petersburg and Sevastopol are established by this Code and the laws of the specified subjects of the Russian Federation on taxes and fees, are obligatory to payment in the territories of these subjects of the Russian Federation if other is not stipulated in Item the 7th this Article. The local taxes and charges become effective and stop to act on the territories of the federal cities of Moscow, St. Petersburg and Sevastopol according to this Code and the laws of the specified subjects of the Russian Federation.

In case of establishment of the local taxes by representative bodies of municipalities (legislative (representative) public authorities of the federal cities of Moscow, St. Petersburg and Sevastopol) are determined according to the procedure and limits which are provided by this Code, the following elements of the taxation: the tax rates, procedure and the due dates for tax payment if these elements of the taxation are not established by this Code. Other elements of the taxation on the local taxes and taxpayers are determined by this Code.

By representative bodies of municipalities (legislative (representative) public authorities of the federal cities of Moscow, St. Petersburg and Sevastopol) according to the procedure and limits which are provided by this Code features of determination of tax base, tax benefits, the bases and procedure for their application can be established.

In case of establishment of local charges by representative bodies of municipalities (legislative (representative) public authorities of the federal cities of Moscow, St. Petersburg and Sevastopol) are determined according to the procedure and limits which are provided by this Code, rates of charges, and also privileges on payment of charges, the bases and procedure for their application can be established.

5. The federal, regional and local taxes and charges are cancelled by this Code.

6. The federal, regional or local taxes and charges which are not provided by this Code cannot be established.

7. This Code sets special tax regimes which can provide the federal taxes which are not specified in article 13 of this Code the procedure for establishment of such taxes, and also procedure for enforcement and application of the specified special tax regimes are determined.

Special tax regimes can provide release from obligation on payment of the separate federal, regional and local taxes and charges specified in Articles 13 - the 15th of this Code.

Legislative (representative) public authorities of subjects of the Russian Federation and representative bodies of municipalities in cases, procedure and limits which are provided by this Code have the right to establish on special tax regimes:

types of business activity to which the corresponding special tax regime can be applied;

restrictions for transition to special tax regime and for application of special tax regime;

the tax rates depending on categories of taxpayers and types of business activity;

features of determination of tax base;

tax benefits, and also bases and procedure for their application.

Article 13. Federal taxes and charges

Treat the federal taxes and charges:

1) value added tax;

2) excises;

3) income tax;

4) ceased to be valid

5) income tax of the organizations;

6) severance tax;

7) ceased to be valid since January 1, 2006.

8) water tax;

9) charges for use of objects of fauna and for use of objects of water biological resources;

10) state fee;

11) tax on additional income from production of hydrocarbonic raw materials.

Article 14. Regional taxes

Treat regional taxes:

1) property tax of the organizations;

2) tax on gaming;

3) vehicle tax.

Article 15. Local taxes and charges

Treat the local taxes and charges:

1) land tax;

2) property tax of physical persons;

3) sales tax.

Article 16. Information on taxes

1. Information and copies of the laws, other regulatory legal acts on establishment, change and cancellation of the regional and local taxes go public authorities of subjects of the Russian Federation and local government bodies to 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.

2. Information specified in Item 1 of this Article is provided 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 electronically. The form, format and procedure for the direction of the specified information electronically affirm federal executive body, the representative for control and supervision in the field of taxes and fees.

Article 17. General terms of establishment of taxes and fees

1. The tax is considered established only in that case when taxpayers and elements of the taxation are determined, namely:

taxation object;

tax base;

tax period;

tax rate;

procedure for calculation of tax;

procedure and payment due dates of tax.

2. Tax benefits and the bases for their use by the taxpayer can be also provided in necessary cases in case of establishment of tax in the act of the legislation on taxes and fees.

3. In case of establishment of charges their payers and elements of taxation in relation to specific charges are determined.

Article 18. Special tax regimes

1. The special tax modes are set by this Code and applied in cases and procedure which are provided by this Code and other acts of the legislation on taxes and fees. Special tax regimes can be set by also Federal Laws adopted according to this Code, providing carrying out experiments on establishment of special tax regimes.

Special tax regimes can provide special procedure for determination of elements of the taxation, and also release from obligation on payment of the separate taxes and fees provided by Articles 13 - the 15th of this Code.

2. Treat special tax regimes:

1) system of the taxation for agricultural producers (unified agricultural tax);

2) simplified taxation system;

3) system of the taxation in the form of unified imputed income tax for separate types of activity;

4) system of the taxation in case of agreement performance about the Section of products;

5) patent system of the taxation;

6) tax on the professional income (according to the procedure of experiment).

Chapter 2.1. Insurance premiums in the Russian Federation

Article 18.1. Insurance premiums

1. In the Russian Federation this Code establishes insurance premiums which are federal and are obligatory to payment in all territory of the Russian Federation.

2. Insurance premiums are cancelled by this Code.

Article 18.2. General terms of establishment of insurance premiums

1. In case of establishment of insurance premiums 34 of this Code payers and the following elements of taxation are determined according to Chapter:

1) subject to taxation by insurance premiums;

2) base for calculation of insurance premiums;

3) settlement period;

4) rate of insurance premiums;

5) procedure for calculation of insurance premiums;

6) procedure and payment due dates of insurance premiums.

2. The taxation elements insurance premiums specified in subitems 1 and 2 of Item 1 of this Article can be determined in relation to separate categories of payers of insurance premiums.

Section II. Taxpayers and payers of charges, payers of insurance premiums. Tax agents. Representation in tax legal relationship

Chapter 3. Taxpayers and payers of charges, payers of insurance premiums. Tax agents

Article 19. Taxpayers, payers of charges, payers of insurance premiums

Taxpayers, payers of charges, payers of insurance premiums the organizations and physical persons to whom according to this Code the obligation is assigned are recognized to pay respectively taxes, charges, insurance premiums.

According to the procedure, provided by this Code, branches and other separate divisions of the Russian organizations fulfill duties of these organizations for tax payment, charges, insurance premiums in the location of these branches and other separate divisions.

In the cases provided by this Code, taxpayers foreign structures without formation of legal entity are recognized.

Article 20. Affiliated persons

1. Affiliated persons for the purposes of the taxation physical persons and (or) the organizations, the relations between which can exert impact on conditions or economic results of their activities or activities of persons represented by them, are recognized, namely:

1) one organization directly and (or) indirectly participates in other organization, and the total share of such participation constitutes more than 20 percent. The share of indirect participation of one organization in another through the sequence of other organizations is determined in the form of the work of shares of direct participation of the organizations of this sequence one in another;

2) one physical person submits to other physical person on official capacity;

3) faces consist according to the family legislation of the Russian Federation in the marriage relations, the relations of relationship or property, the adoptive father and adopted, and also the custodian and sponsored.

2. The court can recognize faces interdependent on other bases, not stipulated in Item 1 this Article if the relations between these persons can affect results of transactions on sales of goods (works, services).

Article 21. Rights of taxpayers (payers of charges, payers of insurance premiums)

1. Taxpayers have the right:

1) to receive in the place of the accounting from tax authorities free information (including in writing) about the operating taxes and fees, the legislation on taxes and fees and regulatory legal acts adopted according to it, procedure for calculation and tax payment and charges, the rights and obligations of taxpayers, powers of tax authorities and their officials, and also to receive forms of tax declarations (calculations) and explanation of procedure for their filling;

To receive 2) from the Ministry of Finance of the Russian Federation written explanations concerning application of the legislation of the Russian Federation on taxes and fees, from financial bodies of subjects of the Russian Federation and municipalities - concerning application according to the legislation of subjects of the Russian Federation on taxes and fees and regulatory legal acts of municipalities about the local taxes and charges;

3) to use tax benefits in the presence of the bases and according to the procedure, established by the legislation on taxes and fees;

4) to receive delay, payment by installments or the investment tax credit according to the procedure and on the conditions established by this Code;

5) on timely offsetting or return of the amounts of excessively paid or excessively collected taxes, penalty fee, penalties;

5. 1) on implementation of reconciliation of calculations, joint with tax authorities, for taxes, charges, penalty fee and penalties, and also on receipt of the act of joint reconciliation of calculations for taxes, charges, penalty fee and penalties;

6) to represent the interests in the relations regulated by the legislation on taxes and fees, personally or through the representative;

To represent 7) to tax authorities and their officials of the explanation on calculation and tax payment, and also under acts of the carried-out tax audits;

8) to be present when conducting exit tax audit;

9) to receive copies of the act of tax audit and decisions of tax authorities, and also tax notifications and requirements about tax payment;

10) to demand from officials of tax authorities and other authorized bodies of compliance with law about taxes and fees when making of actions by them concerning taxpayers;

11) not to fulfill the illegal acts and requirements of tax authorities, other authorized bodies and their officials which are not corresponding to this Code or other Federal Laws;

To appeal 12) in accordance with the established procedure acts of tax authorities, other authorized bodies and action (failure to act) of their officials;

13) on observance and preserving tax secret;

14) on compensation in full the losses caused by the illegal acts of tax authorities or illegal actions (failure to act) of their officials;

15) on participation in process of consideration of materials of tax audit or other acts of tax authorities in the cases provided by this Code.

1.1. Taxpayers - physical persons have the right to submit also to tax authorities documents (data) and to receive from tax authorities the documents used by tax authorities in case of realization of the powers in the relations regulated by the legislation on taxes and fees through the multipurpose centers of provision of the state and municipal services in which according to decisions of the supreme executive bodies of the government of subjects of the Russian Federation such opportunity is organized in cases if this Code provides submission to tax authorities and obtaining from tax authorities of such documents (data) through the multipurpose centers of provision of the state and municipal services.

In case of representation by the taxpayer - physical person of documents (data) in tax authority through the multipurpose center of provision of the state and municipal services date of their acceptance by the multipurpose center of provision of the state and municipal services is considered day of their representation. At the same time to the taxpayer - physical person the multipurpose center of provision of the state and municipal services issues the receipt or other document confirming documents acceptance (data).

2. Taxpayers have also other rights established by this Code and other acts of the legislation on taxes and fees.

3. Payers of charges, payers of insurance premiums have the same rights, as taxpayers.

4. Any of agreement parties of investment partnership has the right to appeal in accordance with the established procedure acts of tax authorities and action (failure to act) of their officials.

Article 22. Providing and protection of the rights of taxpayers (payers of charges, payers of insurance premiums)

1. Administrative and judicial protection of their rights and legitimate interests is guaranteed to taxpayers (payers of charges, payers of insurance premiums).

The procedure for protection of the rights and legitimate interests of taxpayers (payers of charges, payers of insurance premiums) is determined by this Code and other Federal Laws.

2. The rights of taxpayers (payers of charges, payers of insurance premiums) are provided with the corresponding obligations of officials of tax authorities and other authorized bodies.

Non-execution or improper execution of obligations on providing the rights of taxpayers (payers of charges, payers of insurance premiums) attracts the responsibility provided by the Federal Laws.

Article 23. Obligations of taxpayers (payers of charges, payers of insurance premiums)

1. Taxpayers shall:

1) to pay legally established taxes;

2) to be registered in tax authorities if such obligation is provided by this Code;

3) to keep in accordance with the established procedure account of the income (expenses) and taxation objects if such obligation is stipulated by the legislation about taxes and fees;

To represent 4) in accordance with the established procedure to tax authority in the place of accounting tax declarations (calculations) if such obligation is stipulated by the legislation about taxes and fees;

To represent 5) to tax authority at the place of residence of the individual entrepreneur, the notary who is engaged in private practice, the lawyer who founded lawyer office at the request of tax authority the book of accounting of the income and expenses and economic activities;

5. To represent 1) to tax authority in the location of the organization which has no obligation to represent the annual accounting (financial) accounts constituting the state information resource of accounting (financial) records according to the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting", annual accounting (financial) accounts no later than three months after the termination of accounting year, except as specified, when the organization according to the specified Federal Law does not keep financial accounting, or is the religious organization, or is the organization representing annual accounting (financial) accounts to the Central bank of the Russian Federation if other is not provided by this subitem.

Central Bank of the Russian Federation represents to federal executive body, the representative for control and supervision in the field of taxes and fees, annual accounting (financial) accounts of the Central bank of the Russian Federation as a part of the year balance and the report on financial results no later than May 15 of the year following after accounting year;

To represent 6) to tax authorities and to their officials in cases and according to the procedure which are provided by this Code, the documents necessary for calculation and tax payment;

7) to fulfill legal requirements of tax authority about elimination of the revealed violations of the law about taxes and fees, and also not to interfere with legal activities of officials of tax authorities in case of execution of the service duties by them;

8) within four years to ensure safety of data of business and tax accounting and other documents necessary for calculation and tax payment, including the documents confirming receipt of the income, implementation of expenses (for the organizations and individual entrepreneurs), and also payment (deduction) of taxes if other is not provided by this Code;

9) to perform other duties, stipulated by the legislation about taxes and fees.

2. Taxpayers - the organizations and individual entrepreneurs in addition to obligations, stipulated in Item 1 this Article, shall report in tax authority respectively in the organization location, the residence of the individual entrepreneur:

1) ceased to be valid according to the Federal Law of the Russian Federation of 02.04.2014 No. 52-FZ

1. 1) ceased to be valid according to the Federal Law of the Russian Federation of 02.04.2014 No. 52-FZ

2) about the participation in the Russian organizations (except as specified participations in economic partnerships and limited liability companies) if the share of direct participation exceeds 10 percent, - in time no later than one month from the date of the beginning of such participation;

3) about all separate divisions of the Russian organization created in the territory of the Russian Federation (except for branches and representations), and changes in the data on such separate divisions which are earlier reported in tax authority:

within one month from the date of creation of separate division of the Russian organization;

within three days from the date of change of the corresponding data on separate division of the Russian organization;

3. 1) about all separate divisions of the Russian organization in the territory of the Russian Federation through which activities of this organization stop (which are closed by this organization):

within three days from the date of adoption by the Russian organization of the decision on the termination of activities through branch or representation (closing of branch or representation);

within three days from the date of the termination of activities of the Russian organization through other separate division (closing of other separate division);

4) ceased to be valid according to the Federal Law of the Russian Federation of 23.07.2013 No. 248-FZ

2.1. Taxpayers - physical persons on the taxes paid based on tax notifications, in addition to obligations, stipulated in Item 1 this Article shall report about availability at them of the real estate units and (or) vehicles recognized by the taxation objects on the corresponding taxes in tax authority at the choice in case of non receipt of tax notifications and failure to pay taxes concerning the specified taxation objects for the period ownerships of them.

The specified message with application of copies of the title (right certifying) documents for real estate units and (or) documents confirming state registration of vehicles is submitted in tax authority concerning each taxation object once till December 31 of the year following the expired tax period.

The message on taxation object availability specified in paragraph one of this Item is not submitted in tax authority in cases if the physical person received the tax notification on the tax discharge concerning this object or if did not receive the tax notification in connection with provision to it tax benefit.

2.2. Taxpayers organizations in addition to obligations, stipulated in Item 1 this Article, shall send to tax authority at the choice the message on availability at them of the vehicles and (or) the parcels of land recognized by the taxation objects on the corresponding taxes (further in this Item - the message on taxation object availability), in case of non receipt of the message on the amount of vehicle tax and (or) the message on the amount of the land tax estimated in tax authority estimated in tax authority concerning the specified taxation objects for the period of ownership of them.

The message on taxation object availability with application of copies of the documents confirming state registration of vehicles, and (or) the title (right certifying) documents on the parcels of land is submitted in tax authority concerning each taxation object once till December 31 of the year following the expired tax period.

The message on availability of the taxation object is not submitted in tax authority if the organization was given the message on the amount of vehicle tax estimated in tax authority and (or) the message on the amount of the land tax estimated in tax authority concerning this object (is directed) or if the organization submitted in tax authority the application for provision of tax benefit on vehicle tax and (or) the statement for provision of tax benefit on the land tax concerning the corresponding taxation object.

3. Ceased to be valid according to the Federal Law of the Russian Federation of 02.04.2014 No. 52-FZ

3.1. Taxpayers in addition to the obligations provided by Items 1 and 2 of this Article shall notify tax authority respectively in the organization location, the residence of physical person according to the procedure and terms, stipulated in Article 25.14 of this Code:

1) about the participation in the foreign organizations (if the share of such participation exceeds 10 percent). For the purpose of this subitem share in the foreign organization is determined according to the procedure, stipulated in Clause 105.2 of this Code;

2) about organization of foreign structures without formation of legal entity;

3) about the controlled foreign companies concerning which they are the controlling faces.

3.2. The foreign organizations, and also the foreign structures without formation of legal entity having the real estate on the property right recognized by the taxation object according to Article 374 of this Code in addition to the obligations provided by this Article shall report in the cases and procedure provided by this Code in tax authority on the location of the real estate unit of the information about members of this foreign organization (for foreign structure without formation of legal entity - the information about her founders, beneficiaries and managing directors).

In the presence at the foreign organization (foreign structure without formation of legal entity) several objects of property specified in this Item, the message is submitted in tax authority in the location of one of property objects at the choice of this person.

3.3. The obligations of taxpayers provided by subitems 1 and 2 of Item 3.1 of this Article extend to the persons recognized according to this Code tax residents of the Russian Federation and performing property trust management if such persons bring the property which is object of trust management in the capital of the foreign organization or transfer this property to the foreign structures founded by them without formation of legal entity.

3.4. Payers of insurance premiums shall:

1) to pay the insurance premiums established by this Code;

To record 2) subjects to taxation by insurance premiums, the amounts of the estimated insurance premiums on each physical person for benefit of which payments and other remunerations, according to Chapter 34 of this Code were performed;

To represent 3) in accordance with the established procedure to tax authority in the place of accounting calculations for insurance premiums;

To represent 4) to tax authorities and to their officials in cases and procedure which are provided by this Code, the documents necessary for calculation and payment of insurance premiums;

To represent 5) to tax authorities and to their officials in cases and procedure which are provided by this Code, the information about insured persons in system of the individual (personified) accounting;

6) within six years to ensure safety of the documents necessary for calculation and payment of insurance premiums;

To report 7) in tax authority in the location of the Russian organization - the payer of insurance premiums about investment of the separate division (including branch, representation) created in the territory of the Russian Federation to which the bank account is opened, with powers (about deprivation of powers) to charge and make payments and remunerations for benefit of physical persons within one month from the date of investment with its appropriate authority (deprivation of powers);

8) to perform other duties, stipulated by the legislation the Russian Federation about taxes and fees.

4. Payers of charges shall pay legally established charges and perform other duties established by the legislation of the Russian Federation on taxes and fees.

5. The taxpayer (the payer of collection, the payer of insurance premiums) bears responsibility for failure to carry out or inadequate accomplishment of the obligations assigned to it in accordance with the legislation of the Russian Federation.

5.1. Person belonging to the category of the taxpayers obliged to represent according to Item 3 of article 80 of this Code tax declarations (calculations) electronically shall no later than 10 days from the date of emergence of any of the bases of reference of this person to the specified category of taxpayers to provide documents which are used by tax authorities in case of realization of the powers in the relations regulated by the legislation on taxes and fees from tax authority in the place of accounting electronically on telecommunication channels through the operator of electronic document management.

Person specified in paragraph one of this Item shall transmit to tax authority electronically on telecommunication channels through the operator of electronic document management the receipt on acceptance of such documents within six days from the date of their sending by tax authority.

The obligation of person provided by paragraph one of this Item is considered contracts with the operator of electronic document management for rendering services in providing electronic document management performed in the presence at it (about assignment of rights on use of the software intended for providing electronic document management) with the specified tax authority in the place of accounting of this person and the qualified certificate of key of verification of the digital signature or in the presence of such agreement and the qualified certificate of key of verification of the digital signature at the authorized representative of person to whom powers on receipt of documents from the specified tax authority are conferred.

If obtaining from tax authority of documents is performed by proxy the representative of person to who the obligation provided by paragraph one of this Item is assigned, such obligation is considered performed in the presence in the specified tax authority also of the documents confirming powers of the authorized representative of person - the owner of the specified qualified certificate of key of verification of the digital signature on receipt of documents from the specified tax authority. At the same time, if the authorized representative of person is the legal entity, such obligation is considered performed in the presence in the specified tax authority also of the documents confirming powers of the physical person - the owner of the specified certificate of key of verification of the digital signature on receipt of documents from the specified tax authority (except as specified if the physical person is legal representative of such legal entity).

The documents confirming powers of the authorized representatives specified in this Item shall be provided to tax authority by person personally or through the representative or are sent to tax authority electronically in the form of electronic images of documents (the paper documents transformed to electronic form by scanning with preserving their details) through the operator of electronic document management no later than three days from the date of provision to the authorized representative of appropriate authority.

The format and procedure for the direction in tax authority of the specified documents electronically affirm federal executive body, the representative for control and supervision in the field of taxes and fees.

5.2. The foreign organization staying on the registry in tax authority according to Item 4.6 of Article 83 of this Code shall submit to tax authority documents (information), data which submission by such organization is provided by this Code, on the formats approved by federal executive body, the representative for control and supervision in the field of taxes and fees through private office of the taxpayer if other is not provided by this Item.

The foreign organization specified in paragraph one of this Item shall provide from tax authority electronically through private office of the taxpayer of documents which are used by tax authorities in case of realization of the powers in the relations regulated by the legislation on taxes and fees.

When the private office of the taxpayer cannot be used by such foreign organization for submission to tax authority of documents (information), data according to the paragraph to the second Item 3 of Article 11.2 of this Code, documents (information), data which submission is provided by this Code are represented by the specified foreign organization to tax authority electronically on telecommunication channels through the operator of electronic document management.

6. The taxpayers paying taxes in connection with movement of goods through customs border of the Customs union also perform duties, stipulated by the legislation the Customs union and the legislation of the Russian Federation on customs affairs.

7. The messages provided by Items 2, 2.1 and the subitem 7 of Item 3.4 of this Article, can be provided to tax authority personally or through the representative, are directed by mail by the registered mail, transmitted electronically on telecommunication channels or through private office of the taxpayer.

If the specified messages are transferred electronically on telecommunication channels, such messages shall be certified by the digital signature of person which provided them or the strengthened qualified digital signature of his representative.

Forms and formats of the messages represented on paper or electronically, and also procedure for filling of forms of the specified messages affirm federal executive body, the representative for control and supervision in the field of taxes and fees.

The procedure for submission of the messages provided by Items 2, 2.1 and the subitem 7 of Item 3.4 of this Article, electronically on telecommunication channels affirms federal executive body, the representative for control and supervision in the field of taxes and fees.

8. The obligations of taxpayers (tax agents) established by this Article extend also to the foreign organizations which independently recognized themselves as tax residents of the Russian Federation according to part two of this Code.

Article 24. Tax agents

1. Tax agents persons to whom according to this Code obligations on calculation, deduction at the taxpayer and to transfer of taxes in the budget system of the Russian Federation are assigned are recognized.

2. Tax agents have the same rights, as taxpayers if other is not provided by this Code.

Providing and protection of the rights of tax agents are performed according to Article 22 of this Code.

3. Tax agents shall:

1) correctly and timely to estimate, hold from the money paid to taxpayers and to transfer taxes in the budget system of the Russian Federation into the corresponding accounts of the Federal Treasury;

In writing to report 2) in tax authority in the place of the accounting about impossibility to hold tax and about outstanding amount of the taxpayer within one month from the date of when the tax agent knew of such circumstances;

To record 3) the income added and paid to taxpayers estimated withheld and listed in the budget system of the Russian Federation of taxes including on each taxpayer;

To represent 4) to tax authority in the place of the accounting the documents necessary for control of correctness of calculation, deduction and transfer of taxes;

5) within four years to ensure safety of the documents necessary for calculation, deduction and transfer of taxes.

3.1. Tax agents perform also other duties provided by this Code.

4. Tax agents list the retained taxes according to the procedure, provided by this Code for the tax discharge by the taxpayer.

5. The tax agent bears responsibility for non-execution or improper execution of the obligations assigned to it in accordance with the legislation of the Russian Federation.

Article 24.1. Participation of the taxpayer in the agreement of investment partnership

1. Each taxpayer independently fulfills duties on the tax discharge on the profit of the organizations, income tax arising in connection with its participation in the agreement of investment partnership taking into account the features provided by this Article and other provisions of this Code.

2. The obligation on tax payment and the charges which are not specified in Item 1 of this Article, but arising in connection with agreement performance of investment partnership is assigned to the participant of such agreement - the managing companion responsible for conducting tax accounting (further in this Article - the managing companion responsible for conducting tax accounting).

3. The managing companion responsible for conducting tax accounting is recognized the tax agent according to the income of foreign persons from participation in investment partnership.

4. The managing companion responsible for conducting tax accounting shall:

1) to send to tax authority in the place of the accounting the copy of the agreement of investment partnership (except for to the investment declaration), to report about its termination, to report about accomplishment, the termination of accomplishment of functions of the managing companion in time no later than five days from the date of the conclusion of the specified agreement, its termination, the beginning, the termination of accomplishment of functions of the managing companion;

2) to keep the isolated tax accounting for transactions of investment partnership according to the procedure, established by Chapter 25 of this Code;

To represent 3) to tax authority in the place of the accounting calculation of financial result of investment partnership.

The form of calculation of financial result of investment partnership affirms the Ministry of Finance of the Russian Federation.

Calculation of financial result of investment partnership is submitted within tax authority within the terms established by this Code for submission of the tax declaration (calculation) for the income tax of the organizations;

4) ceased to be valid according to the Federal Law of the Russian Federation of 02.04.2014 No. 52-FZ

5) according to the procedure and in the terms established by the agreement of investment partnership, but no later than fifteen days before the termination of term of submission to tax authority of tax declarations (calculations) for the income tax of the organizations established by this Code to provide to agreement parties the copy of calculation of financial result of investment partnership and data on the profit share (loss) of investment partnership falling on each of them.

The managing companion provides to companions the information on the profit share (loss) of investment partnership falling on each of them on each income type by the tax base according to which this Code is determined separately;

6) to provide to agreement parties of investment partnership the information provided by the Federal Law "About Investment Partnerships";

7) if amendments are brought in calculation of financial result of investment partnership to represent the specified calculation to tax authority in the place of the accounting and to provide to agreement parties the copy of the specified calculation of financial result of investment partnership within five days from the date of introduction of amendments.

5. The managing companion responsible for conducting tax accounting, in the relations connected with business management of investment partnership has the same rights, as taxpayers.

Article 24.2. International companies and international holding companies

1. If other is not stipulated in Item 4 these Articles, for the purpose of of this Code the international holding company the international company registered according to the Federal Law "About the International Companies" which at the same time meets the following conditions is recognized:

1) the international company is registered according to the procedure of redomitsilyation of the foreign organization which was created according to the personal law during the period till January 1, 2018;

2) the international company no later than 15 days from the date of its registration provided to tax authority in the place of registration the following documents and data:

the financial reporting of the foreign organization according to the procedure of which redomitsilyation the international company is registered, for the last financial year which came to the end before registration date, constituted according to the standards established by the personal law of such foreign organization if other is not provided by this paragraph. If the personal law of the foreign organization does not establish the standard of financial reporting preparation, such reporting shall be constituted according to the International Financial Reporting Standards or other internationally acknowledged standards of financial reporting preparation accepted by the foreign stock exchanges and the foreign depositary and clearing organizations included in the list of foreign financial intermediaries for decision making about the admission of securities to the biddings. At the same time if at the time of registration of the international company the financial reporting for the last ended financial year is not approved yet, the financial reporting for prior financial year is submitted;

audit opinion to the financial reporting specified in this subitem which does not contain negative opinion or refusal in opinion expression;

information about the controlling persons of the international company, stipulated in Item the 5th this Article, except for the international companies specified in the subitem 3 of item 4 of this Article;

3) the controlling persons of the international company on registration date of this international company according to the procedure of redomitsilyation of the foreign organization became the controlling persons of such foreign organization during the period till January 1, 2017. The provision of this subitem is also considered executed if during the period from January 1, 2017 before registration date of the international company according to the procedure of redomitsilyation of the foreign organization as a part of the controlling persons of such foreign organization there was new controlling person being the Russian legal entity, shareholders (participants) of which are exclusively controlling persons of such foreign organization being those as of January 1, 2017. At the same time the controlling persons of the foreign organization being those as of January 1, 2017 are the controlling persons of the international company on registration date of such international company according to the procedure of redomitsilyation of the foreign organization.

2. The international company loses the status of the international holding company in the following cases:

1) in case of adoption by the international holding company of the decision on reorganization in the form of accession (including in the form of joining to it of other legal entity) or merges, except for case of accession or merge to other international company which answers conditions of recognition by its international holding company decision date about reorganization in accordance with the terms, stipulated in Item 1 this Article;

2) if within 365 calendar days after registration of the international company as a part of the controlling persons of such international company there is new controlling person which is not recognized by the controlling person of the international company for date of its registration;

3) in case of the termination of the status of the international company according to the Federal Law "About the International Companies".

3. In cases, stipulated in Item 2 these Articles, the international company loses the status of the international holding company from the date of approach of the earliest of the events specified in subitems 1 - 3 Items 2 of this Article.

4. The condition of recognition of the international company by the international holding company established by the subitem 3 of Item 1 of this Article, and the case of loss of the status of the international holding company established by the subitem 2 of Item 2 of this Article are not applied in the relation:

1) the international companies which as of January 1, 2018 are the public companies;

2) the international companies in which the cumulative share of direct and (or) indirect participation of the international company specified in the subitem of 1 this Item keeps 100 percent;

3) the international companies in which concerning one or their several controlling persons whose cumulative share of direct and (or) indirect participation as of January 1, 2017 constituted at least 25 percent after the specified date the measures of restrictive nature entered by foreign state, national association and (or) the union and (or) the public (interstate) institution of foreign state or national association and (or) union which list is determined according to item 4 of article 207 of this Code were effective. For application of provisions of this subitem concerning such controlling persons according to the procedure and the terms specified in the subitem 2 of Item 1 of this Article shall be provided to tax authority the data provided by subitems 1 - 3 Items 5 of this Article, with indication of share of their participation in the international company specified in paragraph one of this subitem as of January 1, 2017.

5. The information about the controlling persons of the international company which submission to tax authority is provided by the paragraph the fourth the subitem 2 of Item 1 of this Article shall contain the following information:

1) full name of the organization or surname, name, middle name (in case of its availability) physical person, being the controlling person of the international company;

2) the registration number (numbers) assigned to the controlling person in the state (in the territory) registration (incorporations, accommodation), code (codes) of the controlling person as the taxpayer in the state (in the territory) registration (incorporations, accommodation) (their analogs), the address in the state (in the territory) registration (incorporations, accommodation) the controlling person (in case of their availability) - concerning the foreign controlling persons;

3) the primary state registration number of the organization, identification taxpayer number, reason code of registration of the taxpayer - concerning the Russian controlling persons;

4) share of participation of the controlling person in the international company, disclosure of procedure for participation of the controlling person in the international company in the presence of indirect participation with indication of the following information:

information provided by subitems 1 and 2 of this Item - concerning each subsequent organization through which (with which use) indirect participation in the international company is realized;

share in each subsequent organization through which indirect participation in the international company is realized;

the name, the primary state registration number, identification taxpayer number, reason code of registration of the taxpayer - the Russian organization through which indirect participation in the international company is realized;

organizational form of foreign structure without formation of legal entity, the name and details of the formation document of foreign structure without formation of legal entity, date of organization (registration) of foreign structure without formation of legal entity, the registration room (other identifier) in the state of organization (registration) of foreign structure without formation of legal entity (in case of their availability) (their analogs) - in the presence of indirect participation in the international company with use of foreign structure without formation of legal entity;

5) the description of the bases for recognition of person by the controlling person of the international company;

6) specifying on whether the controlling person of the foreign organization registered as the international company, that earlier January 1, 2017 was.

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