FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 24, 2014 No. 366-FZ

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

List of amending documents

Accepted by the State Duma on November 14, 2014

Approved by the Federation Council on November 19, 2014

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, the Art. 3340, 3341; 2001, No. 1, Art. 18; No. 23, Art. 2289; No. 33, Art. 3413, 3421, 3429; No. 53, Art. 5015, 5023; 2002, No. 1, Art. 4; No. 22, Art. 2026; No. 30, Art. 3021, 3027, 3033; 2003, No. 1, Art. 2, 6, 8, 10; No. 21, Art. 1958; No. 22, Art. 2066; No. 23, Art. 2174; No. 28, Art. 2874, 2886; No. 46, Art. 4435, 4443, 4444; No. 50, Art. 4849; No. 52, Art. 5030; 2004, No. 27, Art. 2711; No. 31, Art. 3219, 3222, 3231; No. 34, Art. 3517, 3520, 3522, 3524, 3527; No. 35, Art. 3607; No. 45, Art. 4377; No. 49, Art. 4840; 2005, No. 1, Art. 9, 29, 30; No. 21, Art. 1918; No. 24, Art. 2312; No. 27, Art. 2707, 2713; No. 30, Art. 3101, 3112, 3117, 3118, 3128, 3129, 3130; No. 52, Art. 5581; 2006, No. 1, Art. 12; No. 10, Art. 1065; No. 12, Art. 1233; No. 23, Art. 2380, 2382; No. 27, Art. 2881; No. 30, Art. 3295; No. 31, Art. 3433, 3436, 3443, 3450; No. 43, Art. 4412; No. 45, Art. 4627, 4628; No. 47, Art. 4819; No. 50, Art. 5279; 2007, No. 1, Art. 7, 31, 39; No. 21, Art. 2461, 2462; No. 22, Art. 2563; No. 23, Art. 2691; No. 31, Art. 3991, 4013; No. 45, Art. 5417, 5432; No. 46, Art. 5553, 5557; No. 49, Art. 6045, 6046, 6071; No. 50, Art. 6237, 6245, 6246; 2008, No. 18, Art. 1942; No. 26, Art. 3022; No. 27, Art. 3126; No. 30, Art. 3577, 3598, 3611, 3614, 3616; No. 42, Art. 4697; No. 48, Art. 5504, 5519; No. 49, Art. 5723, 5749; No. 52, Art. 6218, 6227, 6237; 2009, No. 1, Art. 13, 22, 31; No. 11, Art. 1265; No. 26, Art. 3123; No. 29, Art. 3598, 3625; No. 30, Art. 3735, 3739; No. 48, Art. 5725, 5731, 5732, 5733, 5737; No. 51, Art. 6153, 6155; No. 52, Art. 6444, 6450, 6455; 2010, No. 15, Art. 1737, 1746; No. 19, Art. 2291; No. 21, Art. 2524; No. 25, Art. 3070; No. 28, Art. 3553; No. 31, Art. 4176, 4186, 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 45, Art. 5750, 5756; No. 46, Art. 5918; No. 47, Art. 6034; No. 48, Art. 6247, 6248, 6250; No. 49, Art. 6409; 2011, No. 1, Art. 7, 9, 21, 37; No. 11, Art. 1492; No. 17, Art. 2311, 2318; No. 23, Art. 3265; No. 24, Art. 3357; No. 27, Art. 3881; No. 29, Art. 4291; No. 30, Art. 4566, 4575, 4583, 4587, 4593, 4596, 4597, 4606; No. 45, Art. 6335; No. 47, Art. 6610, 6611; No. 48, Art. 6729, 6731; No. 49, Art. 7014, 7015, 7016, 7017, 7037, 7043, 7063; No. 50, Art. 7359; 2012, No. 14, Art. 1545; No. 18, Art. 2128; No. 19, Art. 2281; No. 24, Art. 3066; No. 25, Art. 3268; No. 26, Art. 3447; No. 27, Art. 3588; No. 31, Art. 4319, 4334; No. 41, Art. 5526, 5527; No. 49, Art. 6747, 6748, 6749, 6750, 6751; No. 50, Art. 6968; No. 53, Art. 7578, 7584, 7596, 7603, 7607, 7619; 2013, No. 9, Art. 874; No. 14, Art. 1647; No. 19, Art. 2321; No. 23, Art. 2866, 2888, 2889; No. 26, Art. 3207; No. 27, Art. 3444; No. 30, Art. 4031, 4046, 4048, 4049, 4081, 4084; No. 40, Art. 5033, 5037, 5038, 5039; No. 44, Art. 5640, 5645, 5646; No. 48, Art. 6165; No. 51, Art. 6699; No. 52, Art. 6981, 6985; 2014, No. 8, Art. 737; No. 14, Art. 1544; No. 16, Art. 1835, 1838; No. 19, Art. 2313, 2321; No. 23, Art. 2930, 2936, 2938; No. 26, Art. 3373, 3393; No. 30, Art. 4220, 4222, 4239, 4240; No. 40, Art. 5315, 5316; No. 43, Art. 5796; Russian newspaper, 2014, on November 7) following changes:

In paragraph one of Item 8 of Article 145 of the word "in the last tax period before sending the notification on use of the right to release by reduction of the tax deductions" shall be replaced with words 1) "in the last tax period before use of the right to release and if the organization or the individual entrepreneur begins to use the right to the release provided by this Article from the second or from third month of quarter recovery of tax amounts is made in tax period since which specified persons use the right to release";

Item 2 of Article 146 to add 2) with the subitem 15 of the following content:

"15) transactions on realization of property and (or) property rights of the debtors recognized in accordance with the legislation of the Russian Federation as insolvent (bankrupts).";

3) in Article 149:

a) in paragraph one of subitem 12.2 of Item 2 of the word", rendered in the security market, the goods and foreign exchange markets" to exclude;

b) in paragraph five of the subitem 2 of Item 3 of the word "stationary organizations of social servicing for persons suffering from mental disturbances" shall be replaced with words "the stationary organizations of social servicing intended for persons suffering from mental disturbances";

4) in Article 161:

a) in item 4 of the word "Item 4.1 of this Article" shall be replaced with words "the subitem 15 of Item 2 of article 146 of this Code";

b) declare Item 4.1 invalid;

5) in Item 3 of Article 170:

a) in paragraph five of subitem 2 of the word "26.2 and 26.3" shall be replaced with words "26.2, 26.3 and 26.5";

b) declare subitem 5 invalid;

6) in Article 171:

a) in Item 6:

the fourth to state the paragraph in the following edition:

"The tax amounts accepted by the taxpayer to deduction concerning the acquired or constructed fixed asset objects according to the procedure, provided by this Chapter, are subject to recovery in cases and procedure, stipulated in Article 171.1 of this Code.";

paragraphs the fifth - the ninth to recognize invalid;

b) to declare paragraph two of Item 7 invalid;

To add 7) with Article 171.1 of the following content:

"Article 171.1. Recovery of the tax amounts accepted to deduction concerning the acquired or constructed fixed asset objects

1. The tax amounts accepted by the taxpayer to deduction concerning the acquired or constructed fixed asset objects according to the procedure, provided by this Chapter, are subject to recovery according to the procedure, provided by this Article.

2. Provisions of this Article to recovery of tax amounts are applied to the tax amounts shown to the taxpayer (or the paid or estimated taxpayer) and accepted by it to deduction when implementing the following transactions:

1) when carrying out by contractors of capital construction of the real estate objects considered as fixed asset objects;

2) in case of real estate acquisition (except for space objects);

3) in case of acquisition in the territory of the Russian Federation or when importing to the territory of the Russian Federation and other territories which are under its jurisdiction, ocean ships, inland navigation vessels, courts mixed (the river - the sea) swimmings, aircrafts and engines to them;

4) in case of purchase of goods (works, services) for accomplishment of installation and construction works;

5) in case of accomplishment by the taxpayer of installation and construction works for own consumption.

3. Recovery of the tax amounts accepted by the taxpayer to deduction concerning the acquired or constructed fixed asset objects, according to this Article is made if such fixed asset objects are used further by this taxpayer for implementation of the transactions specified in Item 2 of article 170 of this Code except for of fixed asset objects which are completely softened or from the moment of input of which in operation at such taxpayer there passed at least 15 years.

4. The taxpayer shall reflect the recovered tax amount in the tax declaration represented to tax authorities in the place of the accounting for the last tax period of each calendar year from ten years since year in which there came the moment specified in item 4 of article 259 of this Code.

5. Calculation of the tax amount which is subject to recovery and payment in the budget according to item 4 of this Article is made proceeding from the one tenth tax amount accepted to deduction in respective share.

The specified share is determined proceeding from the cost of shipped goods (the performed works, the rendered services), the transferred property rights, not the taxable and specified in Item 2 of article 170 of this Code, in total cost of goods (works, services), property rights shipped (transferred) for the corresponding calendar year. At the same time the tax amount which is subject to recovery does not join in the cost of this property, and 264 of this Code are considered as a part of other expenses according to Article.

6. If upgrade (reconstruction) of fixed asset objects (including after the expiration specified in Item 3 of this Article) leading to change of their original cost, tax amount on installation and construction works, and also on goods (works, services) acquired for accomplishment of installation and construction works when carrying out upgrade (reconstruction), accepted by the taxpayer to deduction according to the procedure, provided by this Chapter is carried out, are subject to recovery if the specified fixed asset objects are used further for implementation of the transactions specified in Item 2 of article 170 of this Code.

In the case specified in this Item, the taxpayer shall reflect the recovered tax amount upon termination of each calendar year within ten years since year in which based on item 4 of article 259 of this Code the depreciation from the changed original cost of fixed asset object, in the tax declaration represented to tax authorities in the place of the accounting for the last tax period of each calendar year from ten years is made.

7. Calculation of the tax amount which is subject to recovery and payment in the budget according to Item 6 of this Article is made proceeding from the one tenth tax amount accepted to deduction on installation and construction works and also on goods (works, services) acquired for accomplishment of installation and construction works when carrying out upgrade (reconstruction) in respective share.

The specified share is determined proceeding from the cost of shipped goods (the performed works, the rendered services), the transferred property rights, not the taxable and specified in Item 2 of article 170 of this Code, in total cost of goods (works, services), property rights shipped (transferred) for calendar year. At the same time the tax amount which is subject to recovery does not join in the cost of this property, and 264 of this Code are considered as a part of other expenses according to Article.

8. If before the expiration specified in Item 3 of this Article, the modernized (reconstructed) fixed asset object is excluded from structure of depreciable property and one year or several complete calendar years is not used in activities of the taxpayer, for these years recovery of the tax amounts accepted to deduction is not made.

At the same time since year in which based on item 4 of article 259 of this Code the depreciation from the changed original cost of fixed asset object is made the taxpayer shall reflect the recovered tax amount in the tax declaration represented to tax authorities in the place of the accounting for the last tax period of each calendar year from remained before the termination of the ten-year term specified in item 4 of this Article.

9. Calculation of the tax amount which is subject to recovery and payment in the budget according to Item 8 of this Article is made proceeding from the tax amount estimated as divided on the number of the years which remained before the termination of the ten-year term specified in item 4 of this Article, difference between the tax amount specified in Item 2 of this Article accepted by the taxpayer to deduction and the tax amount received as a result of addition of the one tenth tax amount specified in Item 5 of this Article in the years preceding complete calendar year in which on modernized (reconstructed) to fixed asset object depreciation is not made and the fixed asset object is not used in activities of the taxpayer, in respective share.

The specified share is determined proceeding from the cost of shipped goods (the performed works, the rendered services), the transferred property rights, not the taxable and specified in Item 2 of article 170 of this Code, in total cost of goods (works, services), property rights shipped (transferred) for calendar year.

At the same time the tax amount which is subject to recovery does not join in the cost of this property, and 264 of this Code are considered as a part of other expenses according to Article. At the same time calculation of the tax amount which is subject to recovery on installation and construction works and also for goods (works, services) acquired for accomplishment of installation and construction works when carrying out upgrade (reconstruction) is performed according to the procedure, established by Items 6 and 7 of this Article.

10. Provisions of this Article do not extend to the transactions provided by subitems 9.1 and 9.2 of Item 2 of article 146 of this Code.";

8) in Article 176.1:

a) the fourth Item 8 to add the paragraph with the offer of the following content: "At the same time in the case specified in this paragraph in the presence of the written address of the taxpayer the tax authority returns it the bank guarantee no later than three days from the date of receipt of such address in time.";

b) to add paragraph two of Item 12 with words ", and in the presence of the written address of the taxpayer the tax authority also shall return it the bank guarantee no later than three days from the date of receipt of such address in time";

c) add Item 20 with the paragraph of the following content:

"No later than three days from the date of receipt of the notification of territorial authority of the Federal Treasury on return by the taxpayer who provided the bank guarantee, the tax amounts specified in the requirement about return, the tax authority shall notify the bank which issued the bank guarantee on release of bank from obligations according to this bank guarantee, and also in the presence of the written address of the taxpayer to return to the taxpayer the bank guarantee no later than three days from the date of receipt of such address in time.";

9) in Article 179.3:

a) in Item 1:

in paragraph one to "Chapter" to replace the word with the word to "Article";

the fourth to state the paragraph in the following edition:

"For the purpose of this Chapter products of petrochemistry the following products are recognized:";

add with paragraphs of the following content:

"products (except for the excise goods listed in Item 1 of Article of 181 of this Code) received as a result of conversion (chemical transformations) of fractions of oil (including straight-run gasoline) and natural gas in organic substances which are end products and (or) the waste received in case of conversion of straight-run gasoline in production process of the specified products is used further for release on their basis of other products, and also;

products (except for the excise goods listed in Item 1 of Article of 181 of this Code) received as a result of conversion (chemical transformations) of benzene, paraxylol or orthoxylol in organic substances which are end products and (or) the waste received in case of conversion of benzene, paraxylol or orthoxylol in production process of the specified products is used further for release on their basis of other products, and also.";

b) add item 4 with the paragraph of the following content:

"Action of the certificate begins from the 1st day of tax period in which the taxpayer submits the application and copies of the documents provided by this Article based on which the specified certificate is granted.";

To add 10) with Article 179.4 of the following content:

"Article 179.4. The registration certificate of person making transactions with benzene, paraxylol or orthoxylol

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