FEDERAL LAW OF THE RUSSIAN FEDERATION

of September 30, 2013 No. 268-FZ

About modification of parts the first and second the Tax Code of the Russian Federation and separate legal acts of the Russian Federation in connection with implementation of measures of tax and customs and tariff incentives of activities for production of hydrocarbonic raw material on the continental shelf of the Russian Federation

Accepted by the State Duma of the Russian Federation on September 11, 2013

Approved by Council of the Russian Federation on September 25, 2013

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. 5026; 2003, No. 22, Art. 2066; No. 23, Art. 2174; No. 27, Art. 2700; No. 52, Art. 5037; 2004, No. 27, Art. 2711; No. 31, Art. 3231; No. 45, Art. 4377; 2006, No. 31, Art. 3436; 2007, No. 1, Art. 31; No. 22, Art. 2563; 2008, No. 26, Art. 3022; No. 48, Art. 5519; 2009, No. 30, Art. 3739; 2010, No. 31, Art. 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 48, Art. 6247; 2011, No. 27, Art. 3873; No. 30, Art. 4575; No. 47, Art. 6611; No. 49, Art. 7014; 2012, No. 26, Art. 3447; No. 27, Art. 3588; 2013, No. 19, Art. 2331; No. 23, Art. 2866; No. 26, Art. 3207; No. 30, Art. 4049, 4081) following changes:

Chapter 1 to add 1) with Article 11.1 of the following content:

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

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

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

3) industrial mining of hydrocarbonic raw material - engineering procedure of extraction of subsoil of hydrocarbonic raw material 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 material - the field of hydrocarbonic raw material 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 material - the sea field of hydrocarbonic raw material, start date of commercial production of hydrocarbonic raw material on which falls on the period since January 1, 2016 (including the sea field of hydrocarbonic raw material for which as of January 1, 2016 start date of commercial production of hydrocarbonic raw material is not determined);

6) start date of commercial production of hydrocarbonic raw material on the field of hydrocarbonic raw material - 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 material (except for associated gas) got on this field of hydrocarbonic raw material for the first time exceeded 1 percent is constituted;

7) the activities connected with production of hydrocarbonic raw material on the new sea field of hydrocarbonic raw material - the activities including one or several following types of activity:

search and assessment of the new sea field of hydrocarbonic raw material on the subsoil plot, 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 material of property;

preproject both design and exploration work and arrangement of the new sea field of hydrocarbonic raw material, 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 material;

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

liquefied natural gas production from the natural combustible gas (including associated gas) extracted on the new sea field of hydrocarbonic raw material 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 material with receipt of stable condensate and broad fraction of light hydrocarbons and the activities connected with realization of such stable condensate and broad 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 material, 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 material got on the field of hydrocarbonic raw material 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 material on this field of hydrocarbonic raw material (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 categories A, B, C1 and C2 and cumulative production since the beginning of mining of hydrocarbonic raw material.

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 categories A, B, C1 and C2 and cumulative production since the beginning of mining of hydrocarbonic raw material.";

The Section II to add 2) with Chapter 3.2 of the following content:

"Chapter 3.2. OPERATOR of the NEW SEA FIELD of the HYDROCARBONIC RAW MATERIAL

Article 25.7. Operator of the new sea field of hydrocarbonic raw material

1. For the purpose of of this Code the organization is recognized the operator of the new sea field of hydrocarbonic raw material if such organization at the same time meets the following conditions:

1) the organization owning the license to use the subsoil plot in which borders it is supposed to perform search, assessment, investigation and (or) development of the new sea field of hydrocarbonic raw material, or the organization, being the affiliated person with the organization owning such license directly or indirectly participates in the authorized capital of the organization;

2) the organization performs at least one of types of activity, connected with production of hydrocarbonic raw material on the new sea field of hydrocarbonic raw material, own forces and (or) with involvement of contract organizations;

3) the organization performs the activities connected with production of hydrocarbonic raw material on the new sea field of hydrocarbonic raw material on the basis of the agreement signed with the owner of the license concerning the new sea field of the hydrocarbonic raw material and (or) the subsoil plot specified in the subitem of 1 this Item, and such agreement provides payment of remuneration to the organization operator which amount depends including on amount of the got hydrocarbonic raw material on the respective sea field of hydrocarbonic raw material and (or) proceeds from sales of these raw materials (further in this Code - the operator agreement).

2. The organization is recognized the operator of the new sea field of hydrocarbonic raw material from the date of the conclusion of the operator agreement specified in the subitem 3 of Item 1 of this Article if the tax authority was notified on the conclusion of the agreement according to Item 3 of this Article.

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