of July 19, 2018 No. 199-FZ
About modification of parts the first and second Tax Code of the Russian Federation
Accepted by the State Duma on July 5, 2018
Approved by the Federation Council on July 13, 2018
Bring in part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 2004, No. 31, Art. 3231; 2005, No. 27, Art. 2717; 2009, No. 30, Art. 3739; 2011, No. 30, Art. 4575; No. 47, Art. 6611; 2013, No. 40, Art. 5037, 5038; No. 52, Art. 6985; 2014, No. 14, Art. 1544; No. 48, Art. 6660; 2015, No. 24, Art. 3377; 2016, No. 22, Art. 3092; No. 49, Art. 6844; 2017, No. 1, Art. 16; No. 49, Art. 7307; 2018, No. 1, Art. 20) following changes:
Article 13 to add 1) with Item 11 of the following content:
"11) tax on additional income from production of hydrocarbonic raw material.";
2) in Article 105.3:
a) add item 4 with the subitem 5 of the following content:
"5) tax on additional income from production of hydrocarbonic raw material.";
b) in Item 6:
add with the new paragraph the sixth the following content:
"In case of application by the taxpayer under the agreement specified in Item 11 of Article of 261 of this Code, the prices (interest rates) which are not corresponding to market prices (interest rates) if the specified discrepancy entailed understating of tax amount on profit of the organizations or overestimate of the amount of the loss determined according to Chapter 25 of this Code the taxpayer has the right to self-construct adjustment of tax base and tax amount (loss) after calendar year in which the income according to such transaction is acknowledged as a part of the income according to paragraphs the fifth - the sixteenth Item 6 of Article of 271 of this Code.";
to consider the paragraph of the sixth the paragraph the seventh;
3) in Article 105.14:
a) add Item 2 with the subitem 10 of the following content:
"10) at least one of the parties of the transaction is taxpayer of tax on additional income from production of hydrocarbonic raw material and the income (expenses) according to such transaction is considered in case of determination of tax base on tax on additional income from production of hydrocarbonic raw material.";
b) No. 424-FZ is excluded according to the Federal Law of the Russian Federation of 27.11.2018
c) "percent" to add the subitem 1 of item 4 after the word with words ", and also transactions, the income (expenses) according to which is considered in case of determination of tax base on tax on additional income from production of hydrocarbonic raw material".
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. 49, Art. 4564; No. 53, Art. 5015; 2002, No. 1, Art. 4; No. 22, Art. 2026; No. 30, Art. 3021, 3027, 3033; 2003, No. 1, Art. 2, 6, 10, 11; No. 19, Art. 1749; No. 21, Art. 1958; No. 22, Art. 2066; No. 23, Art. 2174; No. 26, Art. 2567; No. 27, Art. 2700; No. 28, Art. 2874, 2879, 2886; No. 46, Art. 4444; No. 50, Art. 4849; No. 52, Art. 5030; 2004, No. 27, Art. 2711, 2715; No. 31, Art. 3219, 3220, 3222, 3231; No. 34, Art. 3517, 3518, 3520, 3522, 3524, 3525, 3527; No. 35, Art. 3607; No. 41, Art. 3994; No. 45, Art. 4377; 2005, No. 1, Art. 9, 29, 30, 38; No. 21, Art. 1918; No. 24, Art. 2312; No. 27, Art. 2710, 2713, 2717; No. 30, Art. 3101, 3104, 3117, 3118, 3128, 3129, 3130; No. 50, Art. 5246, 5249; No. 52, Art. 5581; 2006, No. 1, Art. 12; No. 3, Art. 280; No. 10, Art. 1065; No. 23, Art. 2380, 2382; No. 27, Art. 2881; No. 30, Art. 3295; No. 31, Art. 3433, 3436, 3443, 3450, 3452; No. 43, Art. 4412; No. 45, Art. 4627, 4628; No. 47, Art. 4819; No. 50, Art. 5279, 5286; No. 52, Art. 5498; 2007, No. 1, Art. 7, 20, 31, 39; No. 13, Art. 1465; No. 21, Art. 2461, 2462; No. 22, Art. 2563, 2564; No. 23, Art. 2691; No. 31, Art. 3991, 4013; No. 45, Art. 5416, 5417, 5432; No. 46, Art. 5553, 5554, 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, 3591, 3598, 3614, 3616; No. 42, Art. 4697; No. 48, Art. 5500, 5504, 5519; No. 49, Art. 5723, 5749; No. 52, Art. 6218, 6219, 6227, 6236, 6237; 2009, No. 1, Art. 13, 19, 21, 22, 31; No. 11, Art. 1265; No. 18, Art. 2147; No. 23, Art. 2772, 2775; No. 26, Art. 3123; No. 29, Art. 3582, 3598, 3625, 3639, 3642; No. 30, Art. 3735, 3739; No. 39, Art. 4534; No. 45, Art. 5271; No. 48, Art. 5711, 5726, 5731, 5732, 5733, 5737; No. 51, Art. 6153, 6155; No. 52, Art. 6444, 6450, 6455; 2010, No. 15, Art. 1737, 1746; No. 18, Art. 2145; 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. 3262, 3265; No. 24, Art. 3357; No. 26, Art. 3652; No. 27, Art. 3873, 3881; No. 29, Art. 4291; No. 30, Art. 4563, 4566, 4575, 4583, 4587, 4593, 4596, 4597, 4606; No. 45, Art. 6335; No. 47, Art. 6608, 6610, 6611; No. 48, Art. 6729, 6731; No. 49, Art. 7014, 7015, 7016, 7017, 7037, 7043, 7061, 7063; No. 50, Art. 7347, 7359; 2012, No. 10, Art. 1164; 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. 29, Art. 3980; No. 31, Art. 4319, 4322, 4334; No. 41, Art. 5526, 5527; No. 49, Art. 6748, 6749, 6750, 6751; No. 50, Art. 6958, 6968; No. 53, Art. 7578, 7584, 7596, 7603, 7604, 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, 4045, 4046, 4048, 4049, 4081, 4084; No. 40, Art. 5033, 5037, 5038, 5039; No. 44, Art. 5640, 5645; No. 48, Art. 6165; No. 51, Art. 6699; No. 52, Art. 6981, 6985; 2014, No. 8, Art. 737; No. 16, Art. 1835, 1838; No. 19, Art. 2313, 2314, 2321; No. 23, Art. 2936, 2938; No. 26, Art. 3372, 3373, 3393, 3404; No. 30, Art. 4220, 4222, 4239, 4240; No. 40, Art. 5316; No. 43, Art. 5796; No. 45, Art. 6157, 6159; No. 48, Art. 6647, 6648, 6649, 6657, 6660, 6661, 6662, 6663; 2015, No. 1, Art. 5, 11, 13, 15, 16, 17, 18, 31, 32, 33; No. 10, Art. 1393, 1402; No. 14, Art. 2023, 2025; No. 18, Art. 2613, 2615, 2616; No. 24, Art. 3373, 3377; No. 27, Art. 3948, 3968, 3969; No. 29, Art. 4340; No. 41, Art. 5632; No. 48, Art. 6683, 6684, 6685, 6686, 6687, 6688, 6689, 6691, 6692, 6693, 6694; 2016, No. 1, Art. 6, 16, 17, 18; No. 6, Art. 763; No. 7, Art. 907, 913, 920; No. 9, Art. 1169; No. 10, Art. 1322; No. 11, Art. 1480, 1489; No. 14, Art. 1902; No. 15, Art. 2059, 2061, 2063, 2064; No. 18, Art. 2504; No. 22, Art. 3092, 3098; No. 23, Art. 3298; No. 26, Art. 3856; No. 27, Art. 4158, 4161, 4175, 4176, 4177, 4178, 4179, 4180, 4181, 4182, 4184; No. 49, Art. 6841, 6842, 6843, 6844, 6845, 6846, 6847, 6848, 6849, 6850, 6851; 2017, No. 1, Art. 4, 16; No. 11, Art. 1534; No. 15, Art. 2131, 2132, 2133; No. 25, Art. 3590; No. 27, Art. 3942; No. 30, Art. 4441, 4446, 4448, 4449; No. 31, Art. 4802, 4803; No. 40, Art. 5753; No. 45, Art. 6578, 6579; No. 47, Art. 6842; No. 49, Art. 7305, 7307, 7311, 7313, 7314, 7315, 7316, 7318, 7320, 7321, 7322, 7323, 7324, 7325, 7326; 2018, No. 1, Art. 14, 20, 50; No. 9, Art. 1289, 1291; No. 11, Art. 1585; No. 18, Art. 2558, 2565, 2568, 2575, 2583; No. 24, Art. 3404, 3410; Russian newspaper, 2018, on June 29) following changes:
Item 1 of Article 193 to state 1) in the following edition:
"1. The taxation of excise goods since January 1, 2018 is performed on the following tax rates:
|
Types of excise goods |
The tax rate (as a percentage and (or) rubles for unit of measure) | ||||
|
from January 1 to May 31, 2018 inclusive |
from June 1 to June 30, 2018 inclusive |
from July 1 to December 31, 2018 inclusive |
from January 1 to December 31, 2019 inclusive |
from January 1 to December 31, 2020 inclusive | |
|
The ethyl alcohol made from food or non-food raw materials, including the denatured ethyl alcohol, crude alcohol, distillates wine, grape, fruit, cognac, kalvadosny, viskovy: |
|
|
|
|
|
|
to the realized organizations performing production of alcohol-containing perfumery and cosmetic products in metal aerosol package and (or) alcohol-containing products of household chemicals in metal aerosol package, and the organizations paying advance payment of excise (including the ethyl alcohol imported into the Russian Federation from the territories of state members of the Eurasian Economic Union, which is goods of the Eurasian Economic Union), and (or) transferred when making the transactions recognized by the taxation object excises according to the subitem 22 of Item 1 of Article 182 of this Code, and (or) implemented (or transferred by producers in structure of one organization) for production of the goods which are not recognized excisable according to the subitem 2 of Item 1 of Article of 181 of this Code; |
0 rubles for 1 liter of the anhydrous ethyl alcohol containing in excise goods |
0 rubles for 1 liter of the anhydrous ethyl alcohol containing in excise goods |
0 rubles for 1 liter of the anhydrous ethyl alcohol containing in excise goods |
0 rubles for 1 liter of the anhydrous ethyl alcohol containing in excise goods |
0 rubles for 1 liter of the anhydrous ethyl alcohol containing in excise goods |
|
to the realized organizations which are not paying advance payment of excise (including the ethyl alcohol imported into the Russian Federation, which is not goods of the Eurasian Economic Union), and (or) transferred in structure of one organization when making by the taxpayer of the transactions recognized by the taxation object excises, except for transactions, provided by the subitem 22 of Item 1 of Article 182 of this Code, and also except for the ethyl alcohol realized or transferred by producers in structure of one organization for production of the goods which are not recognized excisable according to the subitem 2 of Item 1 of Article of 181 of this Code, and ethyl alcohol, implementable to the organizations performing production of alcohol-containing perfumery and cosmetic products in metal aerosol package and (or) alcohol-containing products of household chemicals in metal aerosol package |
107 rubles for 1 liter of the anhydrous ethyl alcohol containing in excise goods |
107 rubles for 1 liter of the anhydrous ethyl alcohol containing in excise goods |
107 rubles for 1 liter of the anhydrous ethyl alcohol containing in excise goods |
107 rubles for 1 liter of the anhydrous ethyl alcohol containing in excise goods |
111 rubles for 1 liter of the anhydrous ethyl alcohol containing in excise goods |
|
Alcohol-containing perfumery and cosmetic products in metal aerosol package |
0 rubles for 1 liter of the anhydrous ethyl alcohol containing in excise goods |
0 rubles for 1 liter of the anhydrous ethyl alcohol containing in excise goods |
0 rubles for 1 liter of the anhydrous ethyl alcohol containing in excise goods |
0 rubles for 1 liter of the anhydrous ethyl alcohol containing in excise goods |
0 rubles for 1 liter of the anhydrous ethyl alcohol containing in excise goods |
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