FEDERAL LAW OF THE RUSSIAN FEDERATION

of August 3, 2018 No. 301-FZ

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

Accepted by the State Duma on July 24, 2018

Approved by the Federation Council on July 28, 2018

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. 33, Art. 3413, 3421, 3429; 2002, No. 1, Art. 4; No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 1, Art. 6; No. 22, Art. 2066; No. 23, Art. 2174; No. 28, Art. 2886; 2004, No. 27, Art. 2711; No. 31, Art. 3222, 3231; No. 34, Art. 3517, 3520, 3522; No. 45, Art. 4377; 2005, No. 1, Art. 9, 30; No. 24, Art. 2312; No. 27, Art. 2713; No. 30, Art. 3101, 3117, 3118, 3128; No. 52, Art. 5581; 2006, No. 1, Art. 12; No. 23, Art. 2382; No. 27, Art. 2881; No. 31, Art. 3433, 3436, 3450; No. 43, Art. 4412; 2007, No. 1, Art. 7, 31; No. 21, Art. 2461, 2462; No. 31, Art. 4013; No. 45, Art. 5417; No. 46, Art. 5553; 2008, No. 30, Art. 3598, 3614; No. 48, Art. 5519; No. 52, Art. 6218, 6227; 2009, No. 1, Art. 13; No. 29, Art. 3625; No. 30, Art. 3735; No. 48, Art. 5731, 5732; No. 52, Art. 6444, 6450; 2010, No. 15, Art. 1737; No. 28, Art. 3553; No. 31, Art. 4198; No. 40, Art. 4969; No. 46, Art. 5918; No. 48, Art. 6247, 6248; 2011, No. 1, Art. 7, 37; No. 23, Art. 3265; No. 24, Art. 3357; No. 27, Art. 3873, 3881; No. 30, Art. 4566, 4575, 4583, 4593, 4596, 4606; No. 48, Art. 6729, 6731; No. 49, Art. 7016, 7017, 7043, 7061, 7063; 2012, No. 18, Art. 2128; No. 24, Art. 3066; No. 27, Art. 3588; No. 31, Art. 4319, 4322; No. 41, Art. 5526; No. 49, Art. 6748, 6749, 6750, 6751; No. 53, Art. 7578, 7584, 7607; 2013, No. 9, Art. 874; No. 14, Art. 1647; No. 19, Art. 2321; No. 27, Art. 3444; No. 30, Art. 4046, 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. 16, Art. 1838; No. 26, Art. 3393, 3404; No. 30, Art. 4220, 4222; No. 43, Art. 5796; No. 48, Art. 6647, 6657, 6660, 6661; 2015, No. 1, Art. 11, 17; No. 10, Art. 1393; No. 18, Art. 2615; No. 24, Art. 3377; No. 27, Art. 3948; No. 29, Art. 4340; No. 48, Art. 6685, 6687, 6688, 6689, 6691; 2016, No. 1, Art. 16; No. 7, Art. 920; No. 9, Art. 1169; No. 11, Art. 1489; No. 15, Art. 2063, 2064; No. 22, Art. 3092; No. 27, Art. 4158, 4175, 4178, 4179; No. 49, Art. 6844; 2017, No. 1, Art. 16; No. 11, Art. 1534; No. 27, Art. 3942; No. 30, Art. 4448; No. 31, Art. 4802, 4803; No. 49, Art. 7307, 7318, 7320, 7325; 2018, No. 1, Art. 14, 20; No. 18, Art. 2575; No. 28, Art. 4144; Official Internet portal of legal information (http://www.pravo.gov.ru/), on July 19, 2018, No. 0001201807190065) following changes:

To add 1) with Article 179.7 of the following content:

"Article 179.7. The registration certificate of person making transactions on conversion of oil raw materials

1. The registration certificate of person making transactions on conversion of oil raw materials (further in this Article - the certificate), is issued to the Russian organization performing conversion of oil raw materials (including on the basis of the agreement on rendering to such organization services in conversion of oil raw materials) for the purpose of goods receipt in the form of the products developed from oil raw materials (straight-run gasoline, automobile gasoline, aviation kerosene, diesel fuel, average distillates, high-viscosity products), one or several types.

2. If other is not stipulated in Item 3 these Articles, the certificate is granted the Russian organization applicant based on the application submitted in tax authority, in the presence at it on the property right and (or) other legal cause of the production capacities necessary for implementation of the engineering procedures (at least one type) on conversion of oil raw materials specified in Item 11 of this Article, measuring instruments for determination of amount of the oil raw materials directed to conversion and in case of accomplishment at least of one of the following conditions:

1) the organization applicant and (or) the Russian organizations which directly and (or) indirectly participate in the organization applicant and whose cumulative share of participation in the organization applicant constituted at least 50 percent as of January 1, 2018 as of the specified date fell under action of the states entered by foreign states, the international organizations, economic, political, military or other associations concerning the Russian Federation, the Russian organizations, citizens of the Russian Federation of the prohibitive, rationing and (or) other similar arrangements consisting including in establishment of prohibitions and (or) restrictions to any persons on carrying out calculations and (or) implementation of financial transactions with such Russian organizations, prohibitions or restrictions to any persons on provision of loan financing or carrying out transactions with such Russian organizations, connected with provision of loan financing and (or) acquisition or alienation of securities (share in the authorized capital), and (or) the prohibitions or restrictions connected with supplies of equipment, services and (or) technologies;

2) during at least one of three tax periods preceding tax period in which the application for issue of the certificate was submitted the organization applicant enabled the realization (in case of production from oil raw materials to be provided - transfer to the owner and (or) according to its order to the third parties) in the territory of the Russian Federation made by it from oil raw materials (including from oil raw materials to be provided) automobile gasoline of class 5 and (or) realization (in case of production from oil raw materials to be provided - transfer to the owner of raw materials and (or) according to its order to the third parties) in the territory of the Russian Federation made by it from oil raw materials (including from oil raw materials to be provided) straight-run gasoline for conversion in petrochemistry products, straight-run gasoline, benzene, paraxylol, orthoxylol to persons having the certificate for conversion of straight-run gasoline and (or) the registration certificate of person making transactions with benzene, paraxylol or orthoxylol, and (or) transfer in structure of the organization applicant having the certificate for conversion of the straight-run gasoline and (or) the certificate on making of transactions with benzene, paraxylol or orthoxylol made by it from oil raw materials (including from oil raw materials to be provided) straight-run gasoline for conversion in petrochemistry products, straight-run gasoline, benzene, paraxylol, orthoxylol provided that the sales amount (in case of production from oil raw materials to be provided - transfer to the owner of oil raw materials to be provided or according to its order to the third parties) and (or) transfers in structure of the organization applicant of such products for the specified three tax periods in total exceeded 5 thousand tons and ratio of production volume of the specified products of conversion of oil raw materials to amount of the oil raw materials directed to conversion in total for the specified period constituted more 0,1;

3) by the organization applicant till June 1, 2019 it is concluded with the federal executive body performing functions on development and realization of state policy and normative legal regulation in the field of fuel and energy complex, the agreement on upgrade of oil processing capacities provided that at the time of submission of the statement the specified agreement is effective and the facts of its failure to carry out it is not elicited.

3. Regardless of accomplishment of the conditions established in Item 2 of this Article, the certificate is also granted the organizations applicants in the presence at it the agreement on rendering to it services in conversion of oil raw materials signed with the organization which is directly performing the specified conversion, having on the property right and (or) other legal cause the production capacities necessary for implementation of the engineering procedures (at least one type) on conversion of oil raw materials specified in Item 11 of this Article, measuring instrument for determination of amount of the oil raw materials allocated for conversion provided that concerning the organization which directly performs conversion of oil raw materials one of the conditions specified in subitems 1 and 2 of Item 2 of this Article is carried out at least.

4. The tax authority shall grant the certificate or send to the organization applicant the notification on refusal in issue of the certificate with indication of cause of failure in time no later than 15 days from the date of receipt of the statement for issue of the certificate and documents and data provided by this Article by it.

5. The Russian organization which directed to conversion in 2017 oil raw materials of more than 600 thousand tons, in the presence at it on the property right and (or) other legal cause of the production capacities necessary for implementation of the engineering procedures (at least one type) on conversion of oil raw materials specified in Item 11 of this Article, measuring instruments for determination of amount of the oil raw materials directed to conversion if such organization satisfies at least to one of the following conditions has the right to sign the agreement on upgrade of oil processing capacities:

after completion of all actions provided by the agreement on upgrade of oil processing capacities, the relation of production volume of automobile gasoline of class 5, made from the oil raw materials directed by such organization to conversion to amount of the oil raw materials directed to conversion following the results of every year will be at least 0,1;

aggregate original cost of the fixed asset objects provided for inclusion in the agreement on upgrade of oil processing capacities and put into operation during the period from January 1, 2016 to January 1, 2024 at least 60 billion rubles.

In the agreement on upgrade of oil processing capacities the actions connected with designing, construction, commissioning of installations of secondary oil refining and also terms of realization of the specified actions are specified.

For the purposes of the conclusion of agreements on upgrade of oil processing capacities by the Government of the Russian Federation the list of installations of secondary oil refining which can be subject of such agreements affirms.

The form of the agreement on upgrade of oil processing capacities, procedure for the conclusion (termination) for the agreement on upgrade of oil processing capacities, procedure for control of execution of the agreement on upgrade of oil processing capacities are established by the Government of the Russian Federation.

6. For receipt of the certificate the organization applicant submits the application for issue of the certificate, and also one of the following sets of documents in tax authority:

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