FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 27, 2018 No. 424-FZ

About modification of parts the first and second Tax Code of the Russian Federation and separate legal acts of the Russian Federation for taxes and fees

Accepted by the State Duma on November 15, 2018

Approved by the Federation Council on November 23, 2018

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; 2003, No. 23, Art. 2174; No. 52, Art. 5037; 2004, No. 27, Art. 2711; No. 31, Art. 3231; 2005, No. 45, Art. 4585; 2006, No. 31, Art. 3436; 2010, No. 31, Art. 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 48, Art. 6247; 2011, No. 47, Art. 6611; 2013, No. 23, Art. 2866; No. 30, Art. 4049, 4081; No. 40, Art. 5038; No. 44, Art. 5645; 2014, No. 45, Art. 6157, 6158; No. 48, Art. 6657, 6660; 2015, No. 24, Art. 3377; 2016, No. 7, Art. 920; No. 27, Art. 4176, 4177; No. 49, Art. 6842, 6844; 2017, No. 49, Art. 7307, 7315; 2018, No. 1, Art. 20; No. 9, Art. 1291; No. 31, Art. 4819, 4821; No. 32, Art. 5087; No. 45, Art. 6828) following changes:

1) in Article 7:

a) third Item 2 to add the paragraph with the offer of the following content: "At the same time availability of the actual right to the income is determined in relation to each separate payment of the income in type of dividends and (or) to group of payments of the income within one agreement.";

b) in item 4:

the paragraph one to state in the following edition:

"4. In case of payment of the income from sources in the Russian Federation to the foreign person (to foreign structure without formation of legal entity) who does not have the actual right to such income if the source of payment knows person (persons) having (having) actual right to such income, then income paid to the foreign person (to foreign structure without formation of legal entity) who does not have the actual right to such income are considered paid to person (persons) having (having) the actual right to the paid income, at the same time the taxation of the paid income is made in the following procedure:";

add with the subitem 3 following of content:

"3) if person having the actual right to the paid income (their part) is foreign person to who action of the international treaty of the Russian Federation on the tax matters does not extend, the taxation of the paid income (its part) is made according to provisions of the corresponding Chapters of part two of this Code.";

Item 4 of Article 25.13 to state 2) in the following edition:

"4. Person is not recognized the controlling person of the foreign organization if its participation in this foreign organization is realized by one of the following methods or their combination:

1) through direct and (or) indirect participation in one or several public companies which are the Russian organizations;

2) through direct and (or) indirect participation in one or several foreign organizations which shares are allowed to the address on one or several foreign stock exchanges located in the territories of foreign states being organization members of economic cooperation and development (except for the states (territories) included in stipulated in Clause 25.13-1 of this Code the list of the states (territories) which are not providing exchange of information for the purposes of the taxation with the Russian Federation), and in case of accomplishment of at the same time following conditions:

the share of direct and (or) indirect participation of the controlling person in each foreign organization specified in this subitem does not exceed 50 percent;

the share of the ordinary shares allowed to the address on the foreign stock exchanges in total on all specified foreign stock exchanges exceeds 25 percent of the authorized capital created at the expense of ordinary shares for each foreign organization specified in this subitem.

Provisions of this Item are not applied during the period till January 1, 2029 to the foreign organizations, participation of person in which is realized only through direct and (or) indirect participation in one or several public companies recognized by the international holding companies according to Article 24.2 of this Code.";

3) in Article 25.13-1:

a) in the subitem 7 of Item 1:

the fourth after the words "are concluded with" to add the paragraph with the word "foreign";

the fifth to state the paragraph in the following edition:

"the share of income gained in connection with participation in agreements (contracts) specified in paragraph one of this subitem for the period for which according to the personal law of the foreign organization the financial reporting for financial year is created constitutes at least 90 percent of total amount of the income of such organization for data of its financial reporting for the specified period or the income at such organization for the specified period are absent or consist only of the income in type of exchange differences, and also the income specified in Item 3 of Article 309.1 of this Code;";

b) in Item 6.1 of the word "Items 3, 5 and 6" shall be replaced with words "the subitem 7 of Item 1, Items 3, 5 and 6", words "Item 3 of Article 309.1" shall be replaced with words "subitems 1, 2 and 3 Items 3 of Article 309.1";

Item 2 of Article 25.14 to state 4) in the following edition:

"2. If other is not provided by this Article, the notification on the controlled foreign companies is submitted in time no later than March 20 of the year following tax period which the controlling person the income in type of profit of the controlled foreign company according to Chapter 23 or 25 of this Code is recognized or which follows after year following the results of which the loss of the controlled foreign company is determined.";

Paragraph one of Item 3 of Article 75 to state 5) in the following edition:

"3. The penalty fee is charged if other is not provided by this Article and Chapters 25 and 26.1 of this Code, for each calendar day of delay of discharge of duty on the tax discharge since the following behind the established legislation on taxes and fees of day of the tax discharge till day of discharge of duty on its payment inclusive. The amount of the penalty fee added on shortage cannot exceed the size of this shortage.";

Item 1 of Article 83 to add 6) with the paragraph of the following content:

"Federal executive body, the representative for control and supervision in the field of the taxes and fees having the right to determine features of accounting in tax authorities of the organizations, not specified in paragraphs three - the fifth this Item, depending on amount of receipt of taxes (charges, insurance premiums) and (or) indicators of financial and economic activities (including total amount of the gained income, average number of workers, asset cost).".

Article 2

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2001, No. 1, Art. 18; No. 23, Art. 2289; No. 33, Art. 3413, 3429; No. 53, Art. 5015; 2002, No. 1, Art. 4; No. 22, Art. 2026; No. 30, Art. 3021, 3027; 2003, No. 1, Art. 2, 6; No. 19, Art. 1749; No. 21, Art. 1958; No. 28, Art. 2879, 2886; No. 52, Art. 5030; 2004, No. 27, Art. 2711, 2715; No. 31, Art. 3231; No. 34, Art. 3517, 3518, 3520, 3522, 3524, 3525, 3527; No. 41, Art. 3994; No. 45, Art. 4377; 2005, No. 1, Art. 30, 38; No. 24, Art. 2312; No. 27, Art. 2710, 2717; No. 30, Art. 3104, 3118, 3129, 3130; No. 52, Art. 5581; 2006, No. 10, Art. 1065; No. 23, Art. 2382; No. 31, Art. 3436, 3443, 3450, 3452; No. 45, Art. 4627, 4628; No. 50, Art. 5279, 5286; 2007, No. 1, Art. 20, 31, 39; No. 13, Art. 1465; No. 21, Art. 2462; No. 22, Art. 2563; No. 23, Art. 2691; No. 31, Art. 3991, 4013; No. 45, Art. 5416, 5417; 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, 5504, 5519; No. 49, Art. 5723; No. 52, Art. 6237; 2009, No. 1, Art. 13, 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. 5726, 5731, 5737; No. 51, Art. 6153, 6155; No. 52, Art. 6444, 6455; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 31, Art. 4176, 4186, 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 48, Art. 6247, 6248, 6251; No. 49, Art. 6409; 2011, No. 1, Art. 7, 9, 21, 37; No. 11, Art. 1492; No. 23, Art. 3262, 3265; 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, 4606; No. 45, Art. 6335; No. 47, Art. 6610, 6611; No. 48, Art. 6729, 6731; No. 49, Art. 7014, 7016, 7017, 7037, 7043; No. 50, Art. 7359; 2012, No. 10, Art. 1164; No. 19, Art. 2281; No. 25, Art. 3268; No. 26, Art. 3447; No. 27, Art. 3588; No. 31, Art. 4334; No. 41, Art. 5526, 5527; No. 49, Art. 6749, 6750, 6751; No. 53, Art. 7596, 7604, 7607, 7619; 2013, No. 19, Art. 2321; No. 23, Art. 2866, 2889; No. 27, Art. 3444; No. 30, Art. 4031, 4045, 4046, 4048, 4049, 4081, 4084; No. 40, Art. 5033, 5037, 5038; No. 44, Art. 5640, 5645; No. 48, Art. 6165; No. 51, Art. 6699; No. 52, Art. 9685; 2014, No. 8, Art. 737; No. 16, Art. 1835, 1838; No. 19, Art. 2313, 2321; No. 23, Art. 2938; No. 26, Art. 3373, 3393; No. 30, Art. 4239; No. 40, Art. 5316; No. 48, Art. 6647, 6657, 6660, 6661, 6663; 2015, No. 1, Art. 13, 15, 16, 17, 18, 32; No. 10, Art. 1402; No. 24, Art. 3373, 3377; No. 27, Art. 3968; No. 29, Art. 4340; No. 41, Art. 5632; No. 48, Art. 6684, 6685, 6686, 6687, 6688, 6689, 6691, 6692, 6693, 6694; 2016, No. 1, Art. 16, 18; No. 7, Art. 920; No. 15, Art. 2064; No. 18, Art. 2504; No. 22, Art. 3092; No. 23, Art. 3298; No. 26, Art. 3856; No. 27, Art. 4175, 4176, 4177, 4180, 4184; No. 49, Art. 6841, 6843, 6844, 6847, 6849; 2017, No. 1, Art. 4, 16; No. 11, Art. 1534; No. 15, Art. 2131, 2133; No. 30, Art. 4441, 4446, 4448; No. 31, Art. 4803; No. 40, Art. 5753; No. 45, Art. 6578, 6579; No. 47, Art. 6842; No. 49, Art. 7307, 7314, 7315, 7316, 7318, 7320, 7323, 7324, 7326; 2018, No. 1, Art. 20, 50; No. 9, Art. 1289, 1291; No. 18, Art. 2558, 2565, 2568, 2575; No. 24, Art. 3404, 3410; No. 28, Art. 4143; No. 30, Art. 4534, 4535; No. 32, Art. 5087, 5090, 5094, 5095; No. 45, Art. 6828, 6836, 6844, 6847; Russian newspaper, 2018, on November 14) following changes:

To exclude 1) in the subitem 12 of Item 2 of Article 146 of the word of "property of subjects of the Russian Federation";

2) in Article 149:

a) in Item 2:

declare subitem 13 invalid;

add with the subitem 35 of the following content:

"35) services in technical control of ocean ships and courts mixed (the river - the sea) swimmings, to the rendered foreign persons who are not staying on the registry in tax authorities as taxpayers and operating ocean ships and vessels mixed (the river - the sea) the swimmings registered in ship registers of foreign states. The list of the specified services in technical control of ocean ships is determined by the Government of the Russian Federation.";

b) add Item 3 with the subitem 37 of the following content:

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