FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 27, 2010 No. 306-FZ

About modification of part one and part the second the Tax Code of the Russian Federation and the Law of the Russian Federation "About tax authorities of the Russian Federation"

Accepted by the State Duma on November 19, 2010

Approved by the Federation Council on November 24, 2010

Article 1

Bring in part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2001, No. 53, Art. 5016; 2003, No. 22, Art. 2066; No. 23, Art. 2174; No. 52, Art. 5037; 2004, No. 27, Art. 2711; No. 31, Art. 3231; No. 45, Art. 4377; 2005, No. 45, Art. 4585; 2006, No. 31, Art. 3436; 2007, No. 1, Art. 28, 31; No. 22, Art. 2563; 2008, No. 26, Art. 3022; No. 30, Art. 3616; No. 48, Art. 5519; 2009, No. 29, Art. 3632; No. 30, Art. 3739; 2010, No. 31, Art. 4198) following changes:

1) in item 4 of Article 6 of the word "border of the Russian Federation" shall be replaced with words "border of the Customs union within EurAsEC (further in this Code - the Customs union)", "The customs code of the Russian Federation" shall be replaced with words words "the customs legislation of the Customs union and the legislation of the Russian Federation on customs affairs";

2) in Article 11:

a) add Item 2 with the paragraph of the following content:

"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.";

b) in item 4 of the word "border of the Russian Federation" shall be replaced with words "border of the Customs union", "The customs code of the Russian Federation" shall be replaced with words words "the customs legislation of the Customs union and the legislation of the Russian Federation on customs affairs";

3) in Item 6 of Article 23 of the word "border of the Russian Federation" shall be replaced with words "border of the Customs union", "the customs legislation of the Russian Federation" shall be replaced with words words "the legislation of the Customs union and the legislation of the Russian Federation on customs affairs";

4) in Article 34:

a) in Item 1 of the word "border of the Russian Federation" shall be replaced with words "border of the Customs union", "the customs legislation of the Russian Federation" shall be replaced with words words "the customs legislation of the Customs union and the legislation of the Russian Federation on customs affairs";

b) in Item 2 of the word "the customs legislation of the Russian Federation" shall be replaced with words "the customs legislation of the Customs union and the legislation of the Russian Federation on customs affairs";

"The customs code of the Russian Federation" shall be replaced with words 5) in Item 3 of Article 38 of the word "according to the customs legislation of the Customs union and the legislation of the Russian Federation on customs affairs";

"The customs code of the Russian Federation" shall be replaced with words 6) in Item 10 of Article 47 of the word "the customs legislation of the Customs union and the legislation of the Russian Federation on customs affairs";

Item 5 of Article 49 to add 7) with words of Customs union;

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

9) in Article 59:

a) in the subitem 3 of Item 2 of the word of Russian Federation shall be replaced with words Customs union;

b) in Item 5 of the word of Russian Federation shall be replaced with words Customs union;

Shall be replaced with words 10) in the subitem 2 of Item 1 of Article 62 of the word of Russian Federation Customs union;

Shall be replaced with words 11) in the subitem 3 of Item 1 of Article 63 of the word of Russian Federation Customs union;

12) in Article 64:

a) in the subitem 6 of Item 2 of the word "border of the Russian Federation, established by the customs legislation of the Russian Federation" shall be replaced with words "border of the Customs union, established by the customs legislation of the Customs union and the legislation of the Russian Federation on customs affairs";

b) in paragraph one of item 4 of the word "the customs legislation of the Russian Federation" shall be replaced with words "the customs legislation of the Customs union and the legislation of the Russian Federation on customs affairs", words "border of the Russian Federation" shall be replaced with words "border of the Customs union";

Shall be replaced with words 13) in Item 1 of Article 75 of the word of Russian Federation Customs union;

The second Item 13 of Article 77 of the word of "body of Tax Service" to replace 14) in the paragraph with the word of "tax";

Item 8 of Article 80 to declare 15) invalid;

Paragraph one of Item 7 of Article 84 to state 16) in the following edition:

"7. Identification taxpayer number is appropriated to each taxpayer single in all territory of the Russian Federation on all types of tax and charges.";

Shall be replaced with words 17) in item 4 of Article 104 of the word of Russian Federation Customs union.

Article 2

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, the Art. 3340, 3341; 2001, No. 1, Art. 18; No. 33, Art. 3413, 3421, 3429; No. 53, Art. 5015, 5023; 2002, No. 22, Art. 2026; No. 30, Art. 3021, 3027; 2003, No. 1, Art. 2, 5, 6; No. 22, Art. 2066; No. 23, Art. 2174; No. 28, Art. 2886; No. 46, Art. 4443; No. 50, Art. 4849; 2004, No. 27, Art. 2711; No. 30, Art. 3083; No. 31, Art. 3222, 3231; No. 34, Art. 3524; No. 45, Art. 4377; 2005, No. 1, Art. 9, 30; No. 24, Art. 2312; No. 25, Art. 2428; No. 27, Art. 2707, 2713; No. 30, Art. 3101, 3112, 3117, 3118, 3128, 3129, 3130; No. 52, Art. 5581; 2006, No. 1, Art. 12, 16; No. 10, Art. 1065; No. 12, Art. 1233; No. 23, Art. 2382; No. 31, Art. 3433, 3436, 3443; No. 45, Art. 4627, 4628; No. 47, Art. 4819; No. 50, Art. 5279; 2007, No. 1, Art. 31, 39; No. 21, Art. 2461; No. 23, Art. 2691; No. 31, Art. 3991, 4013; No. 45, Art. 5417, 5432; No. 49, Art. 6071; 2008, No. 30, Art. 3598, 3611, 3614, 3616; No. 42, Art. 4697; No. 48, Art. 5504, 5519; No. 52, Art. 6218, 6219, 6237; 2009, No. 1, Art. 19, 22; No. 26, Art. 3123; No. 29, Art. 3582, 3598; No. 30, Art. 3739; No. 48, Art. 5725, 5731, 5732, 5733, 5737; No. 51, Art. 6155; No. 52, Art. 6450, 6455; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 25, Art. 3070; No. 31, Art. 4186, 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 45, Art. 5756) following changes:

1) in paragraph four of Item 1 of Article 143 of the word "customs border of the Russian Federation" shall be replaced with words "customs border of the Customs union", "The customs code of the Russian Federation" shall be replaced with words words "the customs legislation of the Customs union and the legislation of the Russian Federation on customs affairs";

2) in paragraph one of Item 3 of Article 145 of the word "customs area of the Russian Federation" shall be replaced with words "the territory of the Russian Federation and other territories which are under its jurisdiction";

3) in the paragraph the second Item 1 of Article 145.1 of the word "customs area of the Russian Federation" shall be replaced with words "the territory of the Russian Federation and other territories which are under its jurisdiction";

4) in the subitem 4 of Item 1 of Article 146 of the word "customs area of the Russian Federation" shall be replaced with words "the territory of the Russian Federation and other territories which are under its jurisdiction";

5) in Item 1 of Article 148:

a) in paragraph one of subitem 4.1 of the word "customs regime of the international customs transit" shall be replaced with words "customs procedure of customs transit in transit of foreign goods from customs authority in the place of arrival on the territory of the Russian Federation to customs authority in the place of departure from the territory of the Russian Federation";

b) in subitem 4.2 of the word "customs regime of the international customs transit" shall be replaced with words "customs procedure of customs transit in transit of foreign goods from customs authority in the place of arrival on the territory of the Russian Federation to customs authority in the place of departure from the territory of the Russian Federation";

6) in the subitem 18 of Item 2 of Article 149 of the word "customs regime" shall be replaced with words "customs procedure";

7) in Article 150:

a) in the name of the word "the territory of the Russian Federation" shall be replaced with words "the territory of the Russian Federation and other territories which are under its jurisdiction";

b) word in paragraph one "customs area of the Russian Federation" shall be replaced with words "the territory of the Russian Federation and other territories which are under its jurisdiction";

c) in subitem 13 of the word "through customs border of the Russian Federation" to exclude;

d) in subitem 14 of the word "moved through customs border of the Russian Federation" to exclude;

8) in Article 151:

a) in the name of the word "movement of goods through customs border of the Russian Federation" shall be replaced with words "commodity importation on the territory of the Russian Federation and other territories which are under its jurisdiction and commodity exportation from the territory of the Russian Federation";

b) in Item 1:

word in paragraph one "customs area of the Russian Federation" shall be replaced with words "the territory of the Russian Federation and other territories which are under its jurisdiction," words of "the chosen customs regime" shall be replaced with words "the chosen customs procedure";

state subitem 1 in the following edition:

"1) when placing goods under customs procedure of release for internal consumption the tax is paid in full;";

in subitem 2 of the word "customs regime" shall be replaced with words "customs procedure", "the customs legislation of the Russian Federation" shall be replaced with words words "the customs legislation of the Customs union and the legislation of the Russian Federation on customs affairs";

in subitem 3 of the word "customs regimes" shall be replaced with words "customs procedures", shall be replaced with words words of "movement of supplies" "and also in case of customs declaring of supplies";

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