of April 15, 2019 No. 63-FZ
About modification of part the second Tax Code of the Russian Federation and article 9 of the Federal law "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 April 4, 2019
Approved by the Federation Council on April 10, 2019
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. 33, Art. 3413; No. 49, Art. 4554; No. 53, Art. 5015; 2002, No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 1, Art. 2, 6; No. 28, Art. 2886; No. 46, Art. 4435; 2004, No. 27, Art. 2711; No. 34, Art. 3524; No. 45, Art. 4377; No. 49, Art. 4840; 2005, No. 1, Art. 30; No. 25, Art. 2427; No. 30, Art. 3129, 3130; No. 43, Art. 4350; No. 52, Art. 5581; 2006, No. 10, Art. 1065; No. 31, Art. 3436; No. 45, Art. 4627, 4628, 4630; No. 50, Art. 5279; 2007, No. 1, Art. 31, 39; No. 23, Art. 2691; No. 31, Art. 3991, 4013; No. 45, Art. 5417; No. 49, Art. 6071; 2008, No. 30, Art. 3611, 3614, 3616; No. 48, Art. 5504, 5519; No. 52, Art. 6237; 2009, No. 29, Art. 3598; No. 48, Art. 5731, 5733, 5734, 5737; No. 51, Art. 6155; No. 52, Art. 6444, 6455; 2010, No. 15, Art. 1737; No. 25, Art. 3070; No. 31, Art. 4186, 4198; No. 32, Art. 4298; No. 45, Art. 5756; No. 47, Art. 6034; No. 48, Art. 6247; No. 49, Art. 6409; 2011, No. 1, Art. 7; No. 11, Art. 1492; No. 27, Art. 3881; No. 29, Art. 4291; No. 30, Art. 4583, 4587, 4593; No. 45, Art. 6335; No. 48, Art. 6729, 6731; No. 49, Art. 7014, 7015, 7016; No. 50, Art. 7359; 2012, No. 25, Art. 3268; No. 26, Art. 3447; No. 27, Art. 3587; No. 31, Art. 4334; No. 41, Art. 5527; No. 49, Art. 6747, 6751; No. 53, Art. 7596, 7619; 2013, No. 23, Art. 2866, 2889; No. 30, Art. 4031, 4048, 4049, 4081, 4084; No. 40, Art. 5038; No. 44, Art. 5646; No. 48, Art. 6165; No. 49, Art. 6335; No. 52, Art. 6985; 2014, No. 14, Art. 1544; No. 16, Art. 1835, 1838; No. 23, Art. 2930, 2938; No. 30, Art. 4239; No. 40, Art. 5315; No. 45, Art. 6157; No. 48, Art. 6647, 6657, 6660, 6663; 2015, No. 1, Art. 17, 18, 32; No. 48, Art. 6684, 6686, 6692, 6694; 2016, No. 1, Art. 16; No. 7, Art. 920; No. 14, Art. 1902; No. 23, Art. 3298; No. 26, Art. 3856; No. 27, Art. 4175, 4182; No. 49, Art. 6844, 6847; 2017, No. 1, Art. 4; No. 11, Art. 1534; No. 30, Art. 4441; No. 40, Art. 5753; No. 45, Art. 6579; No. 47, Art. 6842; No. 49, Art. 7306, 7307, 7313, 7315, 7318, 7323, 7324; 2018, No. 1, Art. 20, 50; No. 18, Art. 2565, 2568; No. 24, Art. 3410; No. 30, Art. 4534; No. 32, Art. 5095, 5127; No. 45, Art. 6828, 6833, 6847; No. 47, Art. 7135; No. 49, Art. 7496, 7498; No. 53, Art. 8419) following changes:
1) in Item 2 of Article 146:
a) in subitem 2 of the word "and also" to exclude, add with words ", and also transfer on a grant basis of subjects to welfare appointment in treasury of the republic within the Russian Federation, treasury of edge, area, federal city, autonomous region, autonomous area, in municipal treasury of the respective residential, rural location or other municipality";
b) add with the subitem 19 of the following content:
"19) transfer on a grant basis to the state treasury of the Russian Federation of real estate units;";
c) add with the subitem 20 of the following content:
"20) transfer on a grant basis property in property of the Russian Federation for the purposes of the organization and (or) carrying out scientific research in Antarctic.";
2) in subitem 7.1 of Item 3 of Article 149 of the word "according to the Federal Law of May 17, 2007 No. 82-FZ "About development bank" shall be replaced with words "according to the Federal Law of December 8, 2003 No. 164-FZ "About bases of state regulation of foreign trade activity";
3) in Article 170:
in subitem 2 of the word of "sales of goods (works, services)" shall be replaced with words "sales of goods";
add with subitem 2.1 of the following content:
"2. 1) acquisition (import) of goods (works, services), including fixed assets and intangible assets used for transactions on implementation of works (services) stipulated in Article the 149th of this Code which place of realization the territory of the Russian Federation is not recognized;";
b) add item 4 with the paragraph of the following content:
"For the purposes of this Item, and also Item 4.1 of this Article to transactions, taxable, also transactions on implementation of works (services) which place of realization according to article 148 of this Code the territory of the Russian Federation is not recognized belong (except for transactions, stipulated in Article the 149th of this Code).";
c) in paragraph one of Item 5 of the word "according to the Federal Law of May 17, 2007 No. 82-FZ "About development bank" shall be replaced with words "according to the Federal Law of December 8, 2003 No. 164-FZ "About bases of state regulation of foreign trade activity";
4) in Article 171:
a) add Item 2 with the subitem 3 following of content:
"3) goods (works, services), and also property rights acquired for implementation of transactions on implementation of works (services) which place of realization according to article 148 of this Code the territory of the Russian Federation, except for transactions, stipulated in Article the 149th of this Code is not recognized.";
b) add with Item 2.2 of the following content:
"2.2. The tax amounts shown to the taxpayer in case of purchase of goods (works, services) and (or) paid to them according to Article of 161 of this Code or in case of commodity importation on the territory of the Russian Federation and other territories which are under its jurisdiction if the goods purchased and (or) goods made with use of the specified goods (works, services) are intended for further transfer on a grant basis to property of the Russian Federation for the purposes of the organization and (or) carrying out scientific research in Antarctic are deductible.";
"Subitems 17 and 18" shall be replaced with words 5) in Item 10 of Article 171.1 of the word "subitems 17 - 19";
Item 5 of Article 217.1 to state 6) in the following edition:
"5. If the income of the taxpayer from sale of the real estate unit it is less, than the cadastral cost of this object increased by decreasing coefficient by 0,7 entered in the Single state real estate register and which is subject to application since January 1 year in which state registration of transition of the property right to the sold real estate unit or what the cadastral cost of this object increased by decreasing coefficient by 0,7 determined for date of its statement on the state cadastral registration (in case of formation of this real estate unit during tax period), for the purpose of the taxation the income of the taxpayer from sale of this object is accepted by tax equal to 0,7 increased by decreasing coefficient according to the cadastral cost of this object entered in the Single state real estate register and which is subject to application since January 1 year is performed in which state registration of transition of the property right to this real estate unit, or the cadastral cost determined for date of its statement during tax period on the state cadastral registration is performed.
If the cadastral project cost of the real estate specified in this Item is absent in the Single state real estate register as of January 1 of year in which state registration of transition of the property right to this object is performed, or for date of its statement on the state cadastral registration (in case of formation of this real estate unit during tax period), provisions of this Item are not applied.";
7) in Article 227:
a) state Item 7 in the following edition:
"7. The taxpayers specified in Item 1 of this Article following the results of the first quarter, half-year, nine months estimate the amount of advance payments proceeding from rate of tax, actually gained income, the professional and standard tax deductions, and also taking into account earlier estimated amounts of advance payments.";
b) state Item 8 in the following edition:
"8. Advance payments following the results of the first quarter, half-year, nine months are paid no later than the 25th day of the first month following respectively the first quarter, half-year, nine months of tax period.";
c) recognize Items 9 and 10 invalid;
8) in Item 3 of Article 253 of the word "according to the Federal Law of May 17, 2007 No. 82-FZ "About development bank" shall be replaced with words "according to the Federal Law of December 8, 2003 No. 164-FZ "About bases of state regulation of foreign trade activity";
Paragraph two of Item 4.1 of Article 271 to state 9) in the following edition:
"the subsidies received on financing of the expenses which are not connected with acquisition, creation, reconstruction, upgrade, modernization of depreciable property, acquisition of rights of property rights are considered in process of recognition of the expenses which are actually performed at the expense of these means;";
10) in Article 286.1:
a) add Item 2 with the subitem 4 following of content:
"4) no more than 85 percent of expense amount in the form of the money listed under agreements of financing of activities for creation in the territory of the subject of the Russian Federation which provided the investment tax deduction or in the water area of infrastructure facilities adjoining to it which in accordance with the legislation of the Russian Federation can be only in federal property (further in this Article - expenses on creation of infrastructure facilities).";
b) in Item 3:
add with the new paragraph the second the following content:
"The tax amount which is subject to transfer in the federal budget is subject to reduction by the size constituting 15 percent of expense amount on creation of infrastructure facilities provided that concerning such payments the taxpayer used the right to application of the investment tax deduction provided by this Article.";
consider paragraph two the paragraph third;
c) add item 4 with the paragraph of the following content:
"The investment tax deduction in expense type on creation of infrastructure facilities is applied in the organization location to the infrastructure facility created in the territory of subject of the Russian Federation which granted the right to application of deduction concerning this object or in the water area, adjacent to this subject of the Russian Federation, provided that the organization and the created infrastructure facility are in the territory of one subject of the Russian Federation or in the water area adjoining to it.";
d) add Item 5 with the paragraph of the following content:
"The investment tax deduction in expense type on creation of infrastructure facilities is applied to the tax estimated for the tax (reporting) period in which the money creating the specified expenses is listed.";
e) add Item 6 with subitems 8 - 10 following contents:
"8) the right to application of the investment tax deduction concerning expenses on creation of infrastructure facilities;
9) the sizes of the investment tax deduction, the right to which application is granted according to the subitem 8 of this Item;
10) types of infrastructure facilities concerning expenses on which creation the right provided by the subitem 8 of this Item is granted.";
e) Item 12:
after words" (except for liquidations)," to add with the words "which is specified in paragraph one of item 4 of this Article and";
add with the paragraph of the following content:
"In case of return to the taxpayer of the money listed to them under the agreement of financing provided by the subitem 4 of Item 2 of this Article, the tax amount which is not paid in connection with application of the investment tax deduction concerning the corresponding expenses on creation of infrastructure facilities is subject to recovery and payment in the budget with payment of the amounts of the penalty fee charged from the date of the expiration of stipulated in Clause 287th of this Code of payment due date of tax.";
11) in Item 3 of Article 293 of the word "according to the Federal Law of May 17, 2007 No. 82-FZ "About development bank" shall be replaced with words "according to the Federal Law of December 8, 2003 No. 164-FZ "About bases of state regulation of foreign trade activity";
12) in Item 3 of Article 294:
a) word in paragraph one "according to the Federal Law of May 17, 2007 No. 82-FZ "About development bank" shall be replaced with words "according to the Federal Law of December 8, 2003 No. 164-FZ "About bases of state regulation of foreign trade activity";
b) in the paragraph the second words "according to the Federal Law of May 17, 2007 No. 82-FZ "About development bank" shall be replaced with words "according to the Federal Law of December 8, 2003 No. 164-FZ "About bases of state regulation of foreign trade activity";
13) in part twelve of Article 330 of the word "according to the Federal Law of May 17, 2007 No. 82-FZ "About development bank" shall be replaced with words "according to the Federal Law of December 8, 2003 No. 164-FZ "About bases of state regulation of foreign trade activity";
14) in Item 2 of Article 358:
b) state subitem 7 in the following edition:
"7) the vehicles which are wanted, and also vehicles which search is stopped, from month of the beginning of search of the corresponding vehicle to month of its return to person on who it is registered. The facts of stealing (theft), return of the vehicle are confirmed by the document issued by authorized body, or the data received by tax authorities according to article 85 of this Code;";
15) in Item 3 of Article 361.1:
a) word in paragraph one "-" to exclude physical persons;
b) in the paragraph the second words", the organizations, officials" shall be replaced with words "and other persons";
c) in paragraph three of the word "Person Who Received" shall be replaced with words "Body or the other person who received";
a) in the paragraph the second Item 1 of the word "term," shall be replaced with words stipulated in Item 3 Articles 363.1 of this Code "on February 1 the year following the expired tax period";
b) add with items 4 - 7 following contents:
"4. For the purpose of ensuring completeness of the tax discharge by taxpayers organizations tax authorities transfer (send) to the specified taxpayers organizations (their separate divisions) in the location of the message vehicles belonging to them on the tax amounts estimated in tax authorities (further in this Article - the message on the estimated tax amount) to the following terms:
1) within ten days after creation by tax authority of the message on the estimated tax amount which is subject to payment by the corresponding taxpayer organization for the expired tax period, but no later than six months from the date of the expiration of fixed term of the tax discharge for the specified tax period;
2) no later than two months from the date of receipt by tax authority of documents and (or) other information attracting calculation (recalculation) of the tax amount which is subject to payment by the corresponding taxpayer organization for the previous tax periods;
3) no later than one month from the date of obtaining by tax authority of the data containing in the Unified State Register of Legal Entities that the relevant organization is in process of liquidation.
5. The message on the estimated tax amount is constituted on the basis of documents and other information which are available for tax authority.
In the message on the estimated tax amount the taxation object, tax base, tax period, the tax rate, the amount of the estimated tax shall be specified.
The message on the estimated tax amount is transmitted by tax authority to the taxpayer organization electronically on telecommunication channels through the operator of electronic document management or through personal account of the taxpayer, and in case of impossibility of transfer by the specified methods the message on the estimated tax amount goes by mail the registered mail or can be transferred to the head of the organization (her representative) personally on receipt. In case of the direction of the message on the estimated tax amount by mail such message is considered the registered mail received after six days from the date of the direction of the registered mail.
6. The taxpayer organization has the right within ten days from the date of receipt of the message on the estimated tax amount (including in case of discrepancy of the tax amount paid by the taxpayer to the tax amount specified in the message on the estimated tax amount for the corresponding period) to provide to tax authority of the explanation and (or) documents, the validating calculations, completeness and timeliness of the tax discharge, justification of application of the lowered tax rates, tax benefits or availability of the bases for exemption of tax, stipulated by the legislation about taxes and fees.
7. Submitted by the taxpayer organization of the explanation and (or) documents are considered by tax authority within one month from the date of their obtaining. For the purpose of receipt by tax authority of the additional data and (or) documents connected with calculation of tax, the head (deputy manager) of tax authority has the right to extend the term of consideration submitted by the taxpayer organization of explanations and (or) documents no more than for one month, having notified on it the taxpayer.
Submitted by the taxpayer organization of explanations and (or) documents tax authority informs the taxpayer on results of consideration in time, specified in paragraph one of this Item and if by results of consideration by tax authority submitted by the taxpayer organization of explanations and (or) documents the tax amount specified in the message on the estimated tax amount changed, the tax authority transfers (sends) to the taxpayer the specified message on the estimated tax amount within ten days after creation of such message.
To the taxpayer organization the requirement about the tax discharge according to Item 1 of article 70 of this Code goes if the shortage by results of consideration by tax authority submitted by the taxpayer organization of the explanations and (or) documents validating calculation, completeness and timeliness of the tax discharge, justification of application of the lowered tax rates, tax benefits or availability of the bases for exemption of tax stipulated by the legislation about taxes and fees is revealed or if the shortage is revealed in the absence of necessary explanations and (or) documents.";
17) Article 363.1 to recognize invalid;
Shall be replaced with words 18) in Item 2 of Article 375 of the word "specified in the Single state real estate register as of" "entered in the Single state real estate register and subject to application with";
a) in Item 11 of the word", as of January 1 of the year which is tax period" to exclude;
b) in the subitem 1 of Item 12 of the word "as of January 1 of the year which is tax period" to exclude;
a) in Item 1:
word in paragraph one "reporting and" to exclude everyone, after the word "Item" to add with the words "and Item 1.1 of this Article", to exclude the words "tax calculations for advance payments for tax and";
in the paragraph the second to exclude the words "tax calculations for advance payments for tax and", the word "is represented" to be replaced with the word it "is represented", the second offer to exclude;
in paragraph three "(calculations)" to exclude the word;
b) add with Item 1.1 of the following content:
"1.1. The taxpayer staying on the registry in several tax authorities in the location of the real estate units belonging to it by which tax base is determined as their annual average cost in the territory of the subject of the Russian Federation having the right to represent the tax declaration concerning all such real estate units to one of the specified tax authorities at the choice, having notified on it tax authority on the subject of the Russian Federation.
The notification on procedure for submission of the tax declaration to tax authority in the territory of the subject of the Russian Federation is submitted annually till March 1 of the year which is tax period in which the procedure for submission of the tax declaration provided by this Item is applied. Change of the procedure for submission of the tax declaration chosen by the taxpayer during tax period is not allowed.
The form of the notification on procedure for submission of the tax declaration to tax authority in the territory of the subject of the Russian Federation affirms federal executive body, the representative for control and supervision in the field of taxes and fees.
Provisions of this Item are not applied if standard rates of contributions from tax to local budgets are established by the law of the subject of the Russian Federation.";
c) declare Item 2 invalid;
d) in Item 5 of the word "tax calculations for advance payments and" to exclude;
Item 2 of Article 390 to declare 21) invalid;
22) in Article 391:
a) in paragraph one of Item 1 of the word "specified in the Single state real estate register as of" shall be replaced with words "entered in the Single state real estate register and subject to application with";
b) add Item 5 with the subitem 10 of the following content:
"10) the physical persons having three and more minor children.";
c) in Item 6.1:
in the paragraph the second shall be replaced with words the words "till November 1" "no later than December 31";
third to declare the paragraph invalid;
The paragraph the fourth the subitem 1 of Item 1 of Article 394 to state 23) in the following edition:
"not used in business activity, acquired (provided) for maintaining personal subsidiary farm, gardening or truck farming, and also the parcels of land of general purpose provided by the Federal Law of July 29, 2017 No. 217-FZ "About conducting by citizens gardening and truck farming for own needs and about modification of separate legal acts of the Russian Federation";";
24) in Article 396:
a) in Item 1 of the word" if other is not provided by Items 15 and 16 of this Article" be shall be replaced with words "taking into account the features established by this Article";
b) in Item 10:
word in paragraph one "-" to exclude physical persons;
in the paragraph the second the word "Confirmation" shall be replaced with words "Submission of the statement for provision of tax benefit and confirmation", the word is "performed" to be replaced with the word "are performed";
word in paragraph three "and" to replace privileges with the word "privileges";
add with the new paragraph the fourth the following content:
"If the taxpayer belonging to one of categories of persons specified in subitems 2 - 4, 7 - 10 Items 5 of Article of 391 of this Code, and having the right to tax benefit, including in the form of the tax deduction, did not submit the application for provision of tax benefit in tax authority or did not report about refusal of application of tax benefit, the tax benefit is provided based on the data received by tax authority according to this Code and other Federal Laws.";
the fourth to consider the paragraph the paragraph the fifth;
c) add with Item 17 of the following content:
"17. If the tax amount estimated concerning the parcel of land according to this Article (without provisions of Items 7, 7.1, paragraphs of the fifth Item 10 of this Article), exceeds the tax amount estimated concerning this parcel of land (without provisions of Items 7, 7.1, paragraphs of the fifth Item 10 of this Article) for the previous tax period taking into account 1,1, coefficient the tax amount is subject to payment by taxpayers - physical persons in the amount of, equal to the tax amount estimated according to this Article (without provisions of Items 7, 7.1, paragraphs of the fifth Item 10 of this Article) for the previous tax period taking into account coefficient of 1,1, and also taking into account provisions of Items 7, 7.1, paragraphs of the fifth Item 10 of this Article applied to tax period for which the tax amount is estimated.
Provisions of this Item are not applied in case of calculation of tax taking into account provisions of Items 15 and 16 of this Article.";
a) in the paragraph the second Item 1 of the word "term," shall be replaced with words stipulated in Item 3 articles 398 of this Code "on February 1 the year following the expired tax period";
b) add with Item 5 of the following content:
"5. For the purpose of ensuring completeness of the tax discharge by taxpayers organizations creation, transfer (direction) by tax authorities to the specified taxpayers organizations (their separate divisions) in the location of the parcels of land of messages on the tax amounts estimated in tax authorities belonging to them, submission by such taxpayers to tax authorities of the explanations and (or) documents validating calculation, completeness and timeliness of the tax discharge, justification of application of the lowered tax rates, tax benefits or availability of the bases for exemption of tax stipulated by the legislation about taxes and fees, consideration by tax authorities of the explanations and (or) documents provided by such taxpayers and transfer (direction) by tax authorities to such taxpayers of the specified messages on the estimated tax amounts are performed according to the procedure and the terms similar to procedure and terms, provided by items 4 - the 7th Articles 363 of this Code.
To the taxpayer organization the requirement about the tax discharge according to Item 1 of article 70 of this Code goes if the shortage by results of consideration by tax authority submitted by the taxpayer organization of the explanations and (or) documents validating calculation, completeness and timeliness of the tax discharge, justification of application of the lowered tax rates, tax benefits or availability of the bases for exemption of tax stipulated by the legislation about taxes and fees is revealed or if the shortage is revealed in the absence of necessary explanations and (or) documents.";
26) Article 398 to recognize invalid;
27) in Article 403:
a) in Item 1 of the word "specified in the Single state real estate register as of" shall be replaced with words "entered in the Single state real estate register and subject to application with";
b) add with Item 6.1 of the following content:
"6.1. The tax base concerning the taxation objects specified in Items 3 - the 5th this Article, the physical persons which are in property having three and more minor children decreases by the size of cadastral cost of 5 square meters of total area of the apartment, the area of part of the apartment, room and 7 square meters of total area of the apartment house, part of the apartment house counting on each minor child.
The tax deduction provided by this Item is provided concerning one taxation object of each type (the apartment, part of the apartment, the room, the apartment house, part of the apartment house) according to the procedure, similar to the procedure provided by Items 6 and 7 of article 407 of this Code including in case of non-presentation in tax authority of the corresponding statement, notification.";
c) in Item 7 to replace figure "6" with figures "6.1";
d) in Item 8 to replace figure "6" with figures "6.1";
28) in Article 407:
a) in Item 6:
in the paragraph the second the word "Confirmation" shall be replaced with words "Submission of the statement for provision of tax benefit and confirmation", the word is "performed" to be replaced with the word "are performed";
add with the paragraph of the following content:
"If the taxpayer belonging to one of categories of persons specified in subitems 2, of 3, of 10, 10.1, 12, of the 15th Item 1 of this Article, and having the right to tax benefit did not submit the application for provision of tax benefit in tax authority or did not report about refusal of application of tax benefit, the tax benefit is provided based on the data received by tax authority according to this Code and other Federal Laws.";
b) in Item 7:
in paragraph one of the word "till November 1" shall be replaced with words "no later than December 31";
declare paragraph two invalid;
29) in Article 408:
a) the paragraph one of Item 2 to add with words "if other is not stipulated in Item 2.1 these Articles";
b) add with Item 2.1 of the following content:
"2.1. Concerning the taxation object which stopped the existence in connection with his death or destruction, calculation of tax stops from the 1st of death or destruction of such object based on the statement for his death or destruction provided by the taxpayer to tax authority at the choice. With the specified statement the taxpayer has the right to submit the documents confirming the fact of death or destruction of the taxation object.
If the documents confirming the fact of death or destruction of the taxation object in tax authority are absent, including are not provided by the taxpayer independently, the tax authority according to information specified in the statement of the taxpayer for death or destruction of the taxation object requests the data confirming the fact of death or destruction of the taxation object from bodies and other persons who have these data.
The body or the other person who received request of tax authority about submission of the data confirming the fact of death or destruction of the taxation object solves the specified query within seven days from the date of its obtaining or in the same time reports in tax authority about the reasons of non-execution of request.
The tax authority within three days from the date of receipt of the specified message shall inform the taxpayer on non receipt at the request of the data confirming the fact of death or destruction of the taxation object and on need of submission of supporting documents by the taxpayer to tax authority.
The application form about death or destruction of the taxation object, the procedure for its filling, format of submission of such statement electronically affirm federal executive body, the representative for control and supervision in the field of taxes and fees.".
Article 9 of the Federal Law of November 27, 2018 No. 424-FZ "About modification of parts the first and second the Tax Code of the Russian Federation and separate legal acts of the Russian Federation for taxes and fees" (The Russian Federation Code, 2018, No. 49, the Art. 7496) to add with part 8.1 following of content:
"8.1. Provisions of Item 17.1 of Article 217 and Item 1 of article 217.1 of the Tax Code of the Russian Federation (in edition of this Federal Law) are applied by the physical persons who are not tax residents of the Russian Federation to property regardless of date of its acquisition.".
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 "b" of Item 1, subitems "an" and "b" of Item 3, the subitem "an" of Item 4, Items 5 - 7, the subitem "an" of Item 14, the subitem "an" of Item 15, Items 19, of 20, of 23, paragraphs two and the fourth the subitem "b" of Item 24 of article 1 of this Federal Law become effective after one month from the date of its official publication, but not earlier than the 1st of the next tax period on the corresponding tax.
3. Items 16, of 17, of the 25 and 26 article 1 of this Federal Law become effective since January 1, 2021.
4. Action of provisions of Item 4.1 of article 271 of the Tax Code of the Russian Federation (in edition of this Federal Law) extends to legal relationship by determination of tax base on the income tax of the organizations since January 1, 2018.
5. Action of provisions of article 286.1 of the Tax Code of the Russian Federation (in edition of this Federal Law) extends to the legal relationship which arose since January 1, 2019.
6. Action of provisions of the subitem 7 of Item 2 of Article 358, subitem 10 of Item 5 of Article 391, Item 1, paragraph of the fourth Item 10 and Item 17 of Article 396, Items 6. 1, the 7 and 8 Articles 403, of the paragraph of the fourth Item 6 of article 407 of the Tax Code of the Russian Federation (in edition of this Federal Law) extends to the legal relationship which arose from tax period of 2018.
7. Before approval of form of the notification on procedure for submission of the tax declaration on the property tax of the organizations specified in Item 1.1 of article 386 of the Tax Code of the Russian Federation, the taxpayer has the right to notify tax authority on the subject of the Russian Federation on procedure for submission of the tax declaration according to Item 1.1 of article 386 of the Tax Code of the Russian Federation in any form with indication of tax period for which the corresponding procedure for submission of the tax declaration will be applied.
8. Before approval of the application form about the death or destruction of the taxation object specified in Item 2.1 of article 408 of the Tax Code of the Russian Federation, the taxpayer has the right to provide to tax authority at the choice such statement in any form with indication of month of death or destruction of the taxation object.
9. Tax declarations on vehicle tax and the land tax are not represented to tax authorities for tax period of 2020 and subsequent tax periods.
10. The Pension Fund of the Russian Federation shall no later than ten working days from the date of entry into force of this Federal Law provide to federal executive body, the representative for control and supervision in the field of taxes and fees, the information about persons on which bodies of the Pension Fund of the Russian Federation during 2018 make decisions on award of pension, the pension payment termination, and also on persons, data on which are included in the federal register of disabled people during 2018. Forms and formats of the represented data and procedure for submission of data are electronically determined by the agreement of the interacting parties.
President of the Russian Federation
V. Putin
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