FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 29, 2015 No. 396-FZ

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

List of amending documents

Accepted by the State Duma on December 18, 2015

Approved by the Federation Council on December 25, 2015

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; No. 23, Art. 2289; No. 33, Art. 3413; No. 49, Art. 4554, 4564; No. 53, Art. 5023; 2002, No. 1, Art. 4; No. 22, Art. 2026; No. 30, Art. 3021, 3027, 3033; 2003, No. 1, Art. 2, 6; No. 21, Art. 1958; No. 28, Art. 2886; No. 46, Art. 4435; No. 52, Art. 5030; 2004, No. 27, Art. 2711, 2715; No. 31, Art. 3220, 3231; No. 34, Art. 3518, 3520, 3522, 3524, 3525; No. 35, Art. 3607; No. 41, Art. 3994; No. 49, Art. 4840; 2005, No. 1, Art. 30, 38; No. 24, Art. 2312; No. 27, Art. 2710, 2717; No. 30, Art. 3104, 3128, 3129; No. 43, Art. 4350; No. 52, Art. 5581; 2006, No. 3, Art. 280; No. 23, Art. 2382; No. 31, Art. 3436, 3443, 3452; No. 45, Art. 4627; No. 50, Art. 5279, 5286; No. 52, Art. 5498; 2007, No. 1, Art. 20, 31, 39; No. 13, Art. 1465; No. 21, Art. 2462; No. 22, Art. 2563, 2564; No. 31, Art. 3991, 4013; No. 45, Art. 5416; No. 49, Art. 6045, 6071; No. 50, Art. 6237, 6245; 2008, No. 18, Art. 1942; No. 27, Art. 3126; No. 30, Art. 3591, 3614, 3616; No. 48, Art. 5500, 5519; No. 49, Art. 5723; No. 52, Art. 6237; 2009, No. 1, Art. 13, 21, 31; No. 11, Art. 1265; No. 18, Art. 2147; No. 23, Art. 2772; No. 29, Art. 3598, 3639; No. 30, Art. 3739; No. 39, Art. 4534; No. 45, Art. 5271; No. 48, Art. 5711, 5726, 5731, 5733, 5734; No. 51, Art. 6153, 6155; No. 52, Art. 6444, 6455; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 31, Art. 4176, 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 47, Art. 6034; No. 48, Art. 6247; No. 49, Art. 6409; 2011, No. 1, Art. 7, 9, 21, 37; No. 11, Art. 1492; No. 23, Art. 3262; No. 24, Art. 3357; No. 26, Art. 3652; No. 27, Art. 3881; No. 29, Art. 4291; No. 30, Art. 4563, 4575, 4583, 4587, 4593, 4597; No. 45, Art. 6335; No. 47, Art. 6610, 6611; No. 48, Art. 6729, 6731; No. 49, Art. 7014, 7015, 7016, 7017, 7037, 7043; 2012, No. 10, Art. 1164; No. 14, Art. 1545; No. 19, Art. 2281; No. 25, Art. 3268; No. 26, Art. 3447; No. 27, Art. 3588; No. 41, Art. 5526, 5527; No. 49, Art. 6750, 6751; No. 53, Art. 7596, 7604, 7607; 2013, No. 19, Art. 2321; No. 23, Art. 2866, 2889; No. 27, Art. 3444; No. 30, Art. 4031, 4046, 4047, 4048, 4049, 4081, 4084; No. 40, Art. 5037, 5038; No. 44, Art. 5640, 5645, 5646; No. 48, Art. 6165; No. 51, Art. 6699; No. 52, Art. 6985; 2014, No. 8, Art. 737; No. 14, Art. 1544; No. 16, Art. 1835, 1838; No. 19, Art. 2313, 2314, 2321; No. 26, Art. 3373; No. 30, Art. 4220; No. 40, Art. 5315, 5316; No. 45, Art. 6157; No. 48, Art. 6647, 6657, 6660, 6661, 6663; 2015, No. 1, Art. 13, 15, 16, 17, 18, 30, 31, 32; No. 10, Art. 1402; No. 18, Art. 2613; No. 24, Art. 3373, 3377; No. 27, Art. 3968, 3969; No. 29, Art. 4340; No. 41, Art. 5632; No. 48, Art. 6686, 6687, 6688, 6689, 6692, 6693, 6694) following changes:

Item 2 of Article 146 to add 1) with subitem 9.3 of the following content:

"9. 3) transfer into the ownership on a grant basis to educational and scientific non-profit organizations on implementation of authorized activities of the state-owned property which is not assigned to the state companies and organizations, constituting the state treasury of the Russian Federation, treasury of the republic within the Russian Federation, treasury of edge, area, federal city, autonomous region, autonomous area, and also the municipal property which is not assigned to the municipal companies and organizations, constituting municipal treasury of the respective residential, rural location or other municipality;";

2) in Article 217:

a) add Item 17.2 with the paragraph of the following content:

"income gained from implementation (repayment) of shares, bonds of the Russian organizations, the investment shares conforming to requirements of Article 284.2.1 of this Code provided that for date of their realization (repayment) they continuously belonged to the taxpayer on the property right or other corporeal right more than one year;";

b) in Item 33:

after words "veterans of the Great Patriotic War," to add with words "home front workers of the Great Patriotic War,", after words "the former prisoners of Nazi concentration camps, prisons and ghetto," to add with words "the former prisoners of war during the Great Patriotic War,", shall be replaced with words the words "in the part which is not exceeding 10 000 rubles for tax period" "for the account:";

add with paragraphs of the following content:

"means of budgets of budget system of the Russian Federation;

means of foreign states - in the amount of the given help;

means of other persons - in the amount which is not exceeding 10 000 rubles for tax period;";

c) add with Items 62 - 65 following contents:

"62) the income in outstanding amount type before creditors from which execution of requirements for payment the taxpayer is exempted within holding the procedures applied concerning it in the case of bankruptcy of the citizen, according to the procedure, (bankruptcy) established by the insolvency law;

63) the income of the taxpayer from sale of the property which is subject to realization in case of recognition of such taxpayer by the bankrupt and introduction of the procedure of realization of its property according to the insolvency law (bankruptcy);

64) the income in type of compensation payments (additional compensation payments) paid to investors in connection with acquisition of rights of the rights (requirements) at them for deposits and other bases according to the Federal Law of April 2, 2014 No. 39-FZ "About protection of interests of the physical persons having deposits in banks and the isolated structural divisions of the banks registered and (or) operating in the territory of the Republic of Crimea and in the territory of the federal city of Sevastopol";

The income in outstanding amount type on the mortgage housing loan (I will occupy) 65) also material benefit in the following cases:

when restructuring the mortgage housing loan (loan) according to aid programs to the separate categories of borrowers approved by the Government of the Russian Federation, in the amount of, not exceeding in total with the material benefit provided by the subitem 1 of Item 1 of article 212 of this Code if such material benefit arose when restructuring the specified, limiting compensation amount on each such credit (loan) established by the specified programs;

in case of the termination of the obligation on the mortgage housing loan (I will borrow) with provision of compensation in the form of transfer into the ownership of the credit institution which is in the territory of the Russian Federation, the property pledged on such credit (I will borrow), in the part which is not exceeding the size of the requirements to the taxpayer debtor according to the credit agreement (loan agreement) provided with mortgage;

in case of the partial termination of the obligation on the mortgage housing credit (loan) issued during the period till October 1, 2014 by the credit institution which is in the territory of the Russian Federation, to the taxpayer who is not the affiliated person with such credit institution.";

3) in Article 228:

a) the subitem 4 Items 1 after the words "tax tax agents" to add with the words "except for the income, data on which are provided by tax agents according to the procedure, stipulated in Item the 5th Article 226 and Item 14 of Article 226.1 of this Code;

b) add with Item 6 of the following content:

"6. The taxpayers who gained income, data on which are provided by tax agents to tax authorities according to the procedure, stipulated in Item the 5th Article 226 and Item 14 of Article 226.1 of this Code pay tax no later than December 1 of the year following the expired tax period based on the tax notification on the tax discharge directed by tax authority.";

4) in Article 282.1:

a) in paragraph eight of Item 1 of the word of "Article 3" shall be replaced with words "Articles 3 and 3.1";

b) in paragraph five of Item 2 of the word of "Article 3" shall be replaced with words "Articles 3 and 3.1";

5) Item 4.1 of Article 284:

a) add with words "if other is not established by this Item";

b) add with the paragraph of the following content:

"To the tax base determined by the income from transactions on realization or other disposal (including repayments) shares, bonds of the Russian organizations, the investment shares which are securities of the high-technology (innovative) sector of economy the tax rate of 0 percent taking into account features, stipulated in Clause 284.2.1 of this Code is applied.";

To add 6) with Article 284.2.1 of the following content:

"Article 284.2.1. Features of application of the tax rate of 0 percent to the tax base determined by operations with stocks, the bonds of the Russian organizations, investment shares which are securities of the high-technology (innovative) sector of economy

1. The tax rate of 0 percent provided by the paragraph the second Item 4.1 of Article 284 of this Code is applied to the tax base determined by the income from transactions on realization or other disposal (including repayments) shares, bonds of the Russian organizations, investment shares provided that for date of their realization or other disposal (including repayments) they continuously belong to the taxpayer on the property right or other corporeal right more than one year and concerning the specified shares, bonds, investment shares one of the following conditions is observed:

1) shares, bonds of the Russian organizations, investment shares belong to the securities which are traded on the organized market of securities and during all term of ownership of the taxpayer of such securities are securities of the high-technology (innovative) sector of economy;

2) shares, bonds of the Russian organizations, investment shares for date of their acquisition by the taxpayer belong to the securities which are not traded on the organized market of securities, and for date of their realization by the specified taxpayer or other disposal (including repayments) at the specified taxpayer belong to the securities which are traded on the organized market of securities and being securities of the high-technology (innovative) sector of economy.

2. The procedure for reference of shares of the Russian organizations which are traded on the organized market of securities to securities of the high-technology (innovative) sector of economy is determined according to Item 3 of Article 284.2 of this Code.

The procedure for reference of bonds of the Russian organizations and investment shares which are traded on the organized market of securities to securities of the high-technology (innovative) sector of economy is established by the Government of the Russian Federation.";

7) the paragraph third item 4 of Article 346.20 after words "scientific spheres," to add with the words "and also in the field of household services to the population";

8) in Item 3 of Article 362:

a) the second and third offers to exclude;

b) add with paragraphs of the following content:

"If the vehicle registration occurred to the 15th day of the corresponding month inclusive or removal of the vehicle from registration (removal from accounting, exception of the state ship register and so on) occurred after the 15th day of the corresponding month, for complete month month of registration (removal from registration) of the vehicle is accepted.

If the vehicle registration occurred after the 15th day of the corresponding month or removal of the vehicle from registration (removal from accounting, exception of the state ship register and so on) occurred to the 15th day of the corresponding month inclusive, month of registration (removal from registration) of the vehicle is not considered in case of determination of the coefficient specified in this Item.";

Item 5 of Article 382 to add 9) with paragraphs of the following content:

"If emergence of the property right to the real estate units specified in Article 378.2 of this Code happened to the 15th day of the corresponding month inclusive or the termination of the specified right happened after the 15th day of the corresponding month, for complete month month of origin (termination) of the specified right is accepted.

If emergence of the property right to the real estate units specified in Article 378.2 of this Code happened after the 15th day of the corresponding month or the termination of the specified right happened to the 15th day of the corresponding month inclusive, month of origin (termination) of the specified right is not considered in case of determination of the coefficient specified in this Item.";

10) ceased to be valid according to the Federal Law of the Russian Federation of 30.09.2017 No. 286-FZ

Paragraph one of Item 10 of Article 396 to state 11) in the following edition:

"10. Taxpayers - the physical persons having the right to tax benefits submit the application for provision of privilege and the documents confirming the right of the taxpayer to tax benefit in tax authority at the choice.";

12) in Item 1 of Article 407:

a) in subitem 4 of the word "and Great Patriotic War" shall be replaced with words ", the Great Patriotic War";

b) add subitem 9 with words ", recognized by those according to the Federal Law of May 27, 1998 No. 76-FZ "About the status of the military personnel";".

Article 2

Suspend paragraph two of Item 2 of Article 284.2 of part two of the Tax Code of the Russian Federation till January 1, 2023 (The Russian Federation Code, 2000, No. 32, Art. 3340; 2011, No. 1, Art. 7; 2014, No. 48, Art. 6657).

Article 3

Recognize invalid:

1) Item 50 of article 2 of the Federal Law of July 27, 2010 No. 229-FZ "About modification of part one and part the second the Tax Code of the Russian Federation and some other legal acts of the Russian Federation, and also about recognition voided separate legal acts (provisions of legal acts) of the Russian Federation in connection with settlement of the tax arrears, charges, penalty fee and penalties and some other questions of tax administration" (The Russian Federation Code, 2010, No. 31, the Art. 4198);

2) the subitem "v" of Item 26 of article 2 of the Federal Law of November 29, 2014 No. 379-FZ "About modification of parts the first and second the Tax Code of the Russian Federation in connection with adoption of the Federal Law "About Development of the Crimean Federal District and the Free Economic Zone in the Territories of the Republic of Crimea and the Federal City of Sevastopol" (The Russian Federation Code, 2014, No. 48, the Art. 6660).

Article 4

1. This Federal Law becomes effective from the date of its official publication, except for provisions for which this Article establishes other terms of their introduction in force.

2. Subitems "an" and "v" of Item 2, Items 3, of 5, of 6, of the 8 and 9 article 1 of this Federal Law become effective since January 1, 2016.

3. Items 10 and 11 of Article 1 and article 3 of this Federal Law become effective since July 1, 2016.

4. Provisions of the paragraph of third Item 17.2 of Article 217, of paragraph two of Item 4.1 of Article 284 and Article 284.2.1 of part two of the Tax Code of the Russian Federation (in edition of this Federal Law) are applied to shares of the Russian organizations provided by subitems 1 and 2 of Item 1 of Article 284.2.1 of part two of the Tax Code of the Russian Federation (in edition of this Federal Law), the shares of the Russian organizations implemented by the taxpayer about day of entry into force of this Federal Law acquired by the taxpayer since January 1, 2011, except for.

5. Provisions of the paragraph of third Item 17.2 of Article 217, of Item 4.1 of Article 284 and Article 284.2.1 of part two of the Tax Code of the Russian Federation (in edition of this Federal Law) are applied till December 31, 2022 inclusive.

6. Action of provisions of subitem 9.3 of Item 2 of Article 146 parts two of the Tax Code of the Russian Federation (in edition of this Federal Law) extends to the legal relationship which arose since December 1, 2015.

7. Action of provisions of Items 64 and 65 of Article 217 parts two of the Tax Code of the Russian Federation (in edition of this Federal Law) extends to the legal relationship which arose since January 1, 2014.

8. Provisions of the subitem 4 of Item 1 and Item 6 of Article 228 parts two of the Tax Code of the Russian Federation (in edition of this Federal Law) are applied to legal relationship on calculation and the tax discharge on the income of physical persons for tax periods since 2016.

9. Action of provisions of Items 1 and 2 of Article 282.1 of part two of the Tax Code of the Russian Federation (in edition of this Federal Law) extends to the legal relationship which arose since January 1, 2015.

10. Provisions of Item 3 of Article 362 and Item 5 of Article 382 parts two of the Tax Code of the Russian Federation (in edition of this Federal Law) are applied to legal relationship on calculation and payment of the corresponding tax for tax periods since 2016.

 

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