FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 26, 2019 No. 210-FZ

About modification of part the second Tax Code of the Russian Federation and separate legal acts of the Russian Federation

Accepted by the State Duma on July 16, 2019

Approved by the Federation Council on July 23, 2019

Article 1

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; 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; No. 21, Art. 1958; No. 28, Art. 2886; 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. 45, Art. 4377; 2005, No. 1, Art. 30, 38; No. 24, Art. 2312; No. 27, Art. 2710, 2717; No. 30, Art. 3104, 3128, 3130; No. 52, Art. 5581; 2006, No. 3, Art. 280; No. 10, Art. 1065; No. 23, Art. 2382; No. 31, Art. 3436, 3443, 3452; No. 45, Art. 4627, 4628; 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. 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, 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, 5737; No. 51, Art. 6153, 6155; No. 52, Art. 6444, 6455; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 25, Art. 3070; No. 31, Art. 4176, 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 45, Art. 5756; 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; No. 50, Art. 7359; 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. 31, Art. 4334; No. 41, Art. 5526, 5527; No. 49, Art. 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, 4046, 4048, 4081, 4084; No. 40, Art. 5037, 5038; No. 44, Art. 5640, 5645; No. 48, Art. 6165; No. 51, Art. 6699; No. 52, Art. 6985; 2014, No. 8, Art. 737; No. 16, Art. 1835, 1838; No. 19, Art. 2313, 2314, 2321; No. 23, Art. 2938; No. 26, Art. 3373; No. 30, Art. 4220; No. 40, Art. 5316; No. 48, Art. 6647, 6657, 6660, 6661, 6663; 2015, No. 1, Art. 13, 15, 16, 17, 18, 31, 32; No. 10, Art. 1402; No. 18, Art. 2613, 2616; No. 24, Art. 3373, 3377; No. 27, Art. 3968, 3969; No. 29, Art. 4340; No. 41, Art. 5632; No. 48, Art. 6684, 6686, 6687, 6688, 6689, 6692, 6693, 6694; 2016, No. 1, Art. 16, 18; No. 7, Art. 913, 920; No. 18, Art. 2504; No. 22, Art. 3092; No. 23, Art. 3298; No. 26, Art. 3856; No. 27, Art. 4175, 4176, 4177, 4180, 4182, 4184; No. 49, Art. 6841, 6843, 6844, 6848, 6849; 2017, No. 1, Art. 4, 16; No. 11, Art. 1534; No. 15, Art. 2131, 2133; No. 30, Art. 4441, 4446, 4448, 4449; No. 40, Art. 5753; No. 45, Art. 6578, 6579; No. 47, Art. 6842; No. 49, Art. 7307, 7311, 7314, 7315, 7316, 7318, 7320, 7324, 7325, 7326; 2018, No. 1, Art. 20, 50; No. 9, Art. 1289, 1291; No. 18, Art. 2558, 2565, 2568, 2575, 2583; No. 24, Art. 3404, 3410; No. 28, Art. 4143; No. 30, Art. 4534; No. 32, Art. 5087, 5090, 5094, 5095; No. 45, Art. 6828, 6836, 6844, 6847; No. 49, Art. 7496, 7497, 7498, 7499; No. 53, Art. 8416, 8419; 2019, No. 16, Art. 1826; No. 18, Art. 2225; No. 22, Art. 2664, 2667; No. 23, Art. 2908, 2920; No. 25, Art. 3167; No. 27, Art. 3523, 3527) following changes:

1) in the subitem 12 of Item 3 of Article 149:

a) words "excise goods;" shall be replaced with words "excise goods".;

b) add with paragraphs of the following content:

"At the same time, if receivers of goods (works, services), the property rights specified in paragraph one of this subitem are the organization and (or) the individual entrepreneur, the documents confirming the right to release from the taxation according to this subitem are:

the agreement or the contract on voluntary conveyance by the taxpayer of goods (works, services), the property rights specified in paragraph one of this subitem;

the delivery-acceptance certificate of goods (works, services), property rights or other document confirming transfer by the taxpayer of goods, property rights (performance of works, rendering services);";

Article 217 to add 2) with Item 62.1 of the following content:

"62. 1) the income in outstanding amount type before the creditor (the organization or the individual entrepreneur) from which execution of requirements for payment the taxpayer is fully or partially exempted in case of the termination of the corresponding obligation in connection with recognition of such debt in accordance with the established procedure hopeless to collection, in case of simultaneous observance of the following conditions:

the taxpayer is not affiliated person with the creditor and (or) does not consist with him in employment relationships during the entire period of availability of the obligation;

such income actually is not financial support either form of counter execution by the organization or the individual entrepreneur of the obligation to the taxpayer, including payment (remuneration) for goods delivered by the taxpayer (the performed works, the rendered services);";

3) Item 3 of Article 217.1 to add with the subitem 4 following of content:

"4) in property of the taxpayer (including joint property of spouses) for date of state registration of transition of the property right from the taxpayer to the buyer for the sold real estate unit in the form of the room, the apartment, the apartment house, part of the apartment, part of the apartment house (further - premises) or the share in the property right to premises is not in this subitem other premises (share in the property right to premises).

At the same time for the purpose of this subitem the premises (share in the property right to the premises) acquired (acquired) in property of the taxpayer and (or) his spouse (spouses) within 90 calendar days before date of state registration of transition of the property right to the sold premises (the sold share in the property right to premises) from the taxpayer to the buyer are not considered.

In case of observance of the conditions established by this subitem concerning premises (share in the property right to premises) of provision of this Item extend to the parcel of land on which such premises (the share in the property right to the parcel of land connected with share in the property right to such premises), and economic structures and (or) constructions located on the specified parcel of land are located.";

The subitem 5 of Item 1 of Article 223 to state 4) in the following edition:

"5) the terminations fully or partially obligations of the taxpayer on debt repayment in connection with recognition of such debt in accordance with the established procedure hopeless to collection;";

Item 1 of Article 265 to add 5) with subitem 19.4 of the following content:

"19. 4) expenses on creation of the objects of social infrastructure gratuitously transferred to state-owned or municipal property;";

Item 7 of Article 272 to add 6) with the subitem 11 of the following content:

"11) date of transfer to the state-owned or municipal property of objects of social infrastructure - on expenses on creation of the objects of social infrastructure gratuitously transferred to state-owned or municipal property.";

Article 284 to add 7) with Item 1.13 of the following content:

"1.13. To the tax base determined by the museums, theaters, libraries which founders are subjects of the Russian Federation or municipalities (except for tax base on which tax rates are established by Items 3 and 4 of this Article), the tax rate of 0 percent taking into account features, stipulated in Clause 284.8 of this Code is applied.";

8) in Article 284.4:

a) in Item 2:

in subitem 1 the word of "agreements" to replace with the word "agreements", after the word "Vladivostok" to add with words "(further in this Article - the agreement on activities implementation)", to add with words ", without the income in type of positive exchange difference, stipulated in Item 11 parts two of article 250 of this Code";

in subitem 2 of the word "agreements on activities implementation respectively in the territory of the advancing social and economic development or in the territory of the free port of Vladivostok" shall be replaced with words "agreements on activities implementation";

b) in Item 3:

words "agreements on activities implementation respectively in the territory of the advancing social and economic development or in the territory of the free port of Vladivostok" shall be replaced with words "agreements on activities implementation";

add with the paragraph of the following content:

"For the purpose of this Article the first profit on the activities performed in case of execution of the agreement on activities implementation is understood as positive difference between the income and expenses estimated in the accruing result from date of inclusion of the taxpayer in the register of residents of the territory of the advancing social and economic development or in the register of residents of the free port of Vladivostok before the termination of tax period in which this difference becomes positive. The difference between the specified income and expenses is determined the last day of each tax period until this difference becomes positive. For calculation of this difference the income and expenses recognized from the date of inclusion of the taxpayer in the register of residents of the territory of the advancing social and economic development or in the register of residents of the free port of Vladivostok which are determined according to this Chapter within the activities performed in case of execution of the agreement on activities implementation without the income and expenses in the form of exchange differences, stipulated in Item 11 parts two of Article 250 and the subitem 5 of Item 1 of article 265 of this Code are considered.";

c) in item 4 of the word "agreements on activities implementation respectively in the territory of the advancing social and economic development or in the territory of the free port of Vladivostok" shall be replaced with words "agreements on activities implementation";

d) in Item 5 of the word "agreements on activities implementation respectively in the territory of the advancing social and economic development or in the territory of the free port of Vladivostok" shall be replaced with words "agreements on activities implementation", the words "the agreement on activities implementation respectively in the territory of the advancing social and economic development or in the territory of the free port of Vladivostok" shall be replaced with words "the agreement on activities implementation";

To add 9) with Article 284.8 of the following content:

"Article 284.8. Features of application of the tax rate of 0 percent by the museums, theaters, libraries which founders are subjects of the Russian Federation or municipalities

1. The museums, theaters, libraries which founders are subjects of the Russian Federation or municipalities having the right to apply the tax rate of 0 percent in case of observance of the conditions established by this Article.

For the purposes of this Article activities of the museums, theaters, libraries which founders are subjects of the Russian Federation or municipalities the activities included in the List of types of cultural activities established by the Government of the Russian Federation are recognized.

2. The tax rate of 0 percent according to this Article is applied to all tax base (except for tax base on which tax rates are established by Items 3 and 4 of Article 284 of this Code) if the income from activities of the museums, theaters, libraries which founders are the subjects of the Russian Federation or municipalities considered in case of determination of tax base according to this Chapter constitutes at least 90 percent of all income considered in case of determination of tax base according to this Chapter.

3. For application of the tax rate of 0 percent of the organization, specified in Item 1 of this Article, in the terms established by this Chapter for submission of the tax declaration for tax period represent to tax authority in the place of the finding of the data on share of the income determined according to provisions of Item 2 of this Article.

The form of submission of the data specified in this Item affirms federal executive body, the representative for control and supervision in the field of taxes and fees.";

10) in Article 286.1:

a) state Item 1 in the following edition:

"1. By the laws of subjects of the Russian Federation according to the procedure, provided by this Article, the right of the taxpayer to reduce tax amount (advance payment), 284 of this Code who are subject to transfer in revenues of budgets of these subjects of the Russian Federation and estimated in it as the taxpayer according to Articles 286 and 288 of this Code on the tax rate, stipulated in Item 1 Article, in the organization location, and also in the location of each of its separate divisions, by the investment tax deduction established by this Article according to the procedure and on conditions which are established by this Article can be established.";

b) in Item 2:

state subitems 1 and 2 in the following edition:

"1) no more than 90 percent of the expense amount constituting original cost of fixed asset according to the paragraph the second Item 1 of article 257 of this Code;

2) no more than 90 percent of the expense amount constituting the size of change of original cost of fixed asset in the cases specified in Item 2 of article 257 of this Code (except for partial liquidation of fixed asset);";

add with the subitem 5 of the following content:

"5) no more than 100 percent of expense amount on creation of objects of transport and utility infrastructures, and also no more than 80 percent of expense amount on creation of objects of social infrastructure, including expenses on their acquisition, construction, bringing to condition in which they are suitable for use, including tax for value added and the excises which are not accepted to deduction according to provisions of Chapters 21 and 22 of this Code. At the same time creation of the specified objects of transport, utility and social infrastructures is the obligation provided by terms of the contract about complex development of the territory for the purpose of construction of the standard housing concluded with the taxpayer according to provisions of the Town-planning code of the Russian Federation.";

c) to add paragraph two of Item 2.1 with the offer of the following content: "At the same time the estimated amount of tax which is subject to transfer in the budget of appropriate subject of the Russian Federation for the tax (reporting) period is determined also without the expense accounting, specified in Item 9 of article 258 of this Code, and the corresponding depreciation amount concerning the fixed asset objects specified in paragraph one of item 4 of this Article.";

d) state Item 3 in the following edition:

"3. If the taxpayer used the right to application of the investment tax deduction regarding the expenses specified in subitems 1 and 2 of Item 2 of this Article, he also has the right to reduce the tax amount (advance payment) which is subject to transfer in the federal budget by the size constituting 10 percent of expense amount specified in the paragraph the second Item 1 of article 257 of this Code, and (or) 10 percent of expense amount the purposes specified in Item 2 of article 257 of this Code (except for partial liquidation of fixed asset objects).

At the same time the tax amount (advance payment) which is subject to transfer in the federal budget cannot be reduced by size big, than the estimated amount of tax estimated proceeding from the size of the profit falling on the relevant separate division (the relevant separate divisions) and determined according to Item 2 of article 288 of this Code, and the rate of tax established by the paragraph the second Item 1 of Article 284 of this Code. For the purpose of this paragraph the relevant separate divisions are understood as the separate divisions (including the organization) located in the territory of subject of the Russian Federation which law establishes the right to application of the investment tax deduction which the taxpayer used.

The specified reduction is performed in the tax (reporting) period in which fixed asset objects are put into operation and (or) their original cost is changed.

The tax amount (advance payment) 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 regarding the expenses specified in the subitem 4 of Item 2 of this Article.

At the same time the tax amount (advance payment) as a result of such reduction can be lowered to zero.";

e) in item 4:

in paragraph one of the word "the seventh to depreciation groups" shall be replaced with words "the tenth to depreciation groups (except for belonging to the eighth - the tenth to depreciation groups of buildings, constructions, transfer devices)";

add with the paragraph of the following content:

"The investment tax deduction in expense type, specified in the subitem 5 of Item 2 of this Article, is applied to objects of transport, utility and social infrastructures in the location of the organization and (or) for the location of its separate divisions to which the specified objects, taking into account provisions of Item 6 of this Article belong.";

e) add Item 5 with the paragraph of the following content:

"The investment tax deduction in expense type, specified in the subitem 5 of Item 2 of this Article, is applied to the tax estimated for the tax (reporting) period in which the taxpayer performs voluntary conveyance in the state-owned or municipal property of objects of transport, utility and social infrastructures, and also for the subsequent tax (reporting) periods taking into account provisions of Item 9 of this Article.";

g) add Item 6 with subitems 11 - 14 following contents:

"11) the right to application of the investment tax deduction concerning the expenses of the taxpayer specified in the subitem 5 of Item 2 of this Article in relation to the objects of transport, utility and social infrastructures located in the territory of this subject of the Russian Federation;

Limiting 12) the size of expenses on creation of objects of the transport, utility and social infrastructures gratuitously transferred to state-owned or municipal property by the taxpayer;

13) the category of taxpayers, it is provided to whom (is not granted) the right to the application of the investment tax deduction provided by the subitem 11 of this Item;

14) the category of objects of transport, utility and social infrastructures concerning expenses on which creation it is provided to the taxpayer (is not granted) the right to the application of the investment tax deduction provided by the subitem 11 of this Item.";

h) the paragraph one of Item 8 after words "this Article," to add with the words "taking into account Item 6 of this Article", to add with the offer of the following content: "At the same time the decision on use of the right to application of the investment tax deduction is made by the taxpayer having separate divisions separately on each subject of the Russian Federation in the territory of which such separate divisions are located and applied to all separate divisions located in the territory of appropriate subject of the Russian Federation.";

i) state Item 10 in the following edition:

"10. In case of the tax discharge (advance payment) on the consolidated group of taxpayers by the responsible member of the consolidated group of taxpayers the investment tax deduction can be applied, the tax amount which is subject to payment in the federal budget, according to the procedure and on conditions which are established by this Article, taking into account the following features is reduced.

The investment tax deduction is applied by the responsible member of the consolidated group of taxpayers to the tax amount which is subject to transfer in revenues of the budget of the subject of the Russian Federation falling on the corresponding member of the consolidated group of taxpayers (the relevant separate division of the member of the consolidated group of taxpayers) who incurred the expenses provided by subitems 1 and 2 of Item 2 of this Article, and article 288 of this Code determined according to the procedure, stipulated in Item the 6th.

The tax amount (advance payment) which is subject to payment in the federal budget cannot be reduced by the responsible member of the consolidated group of taxpayers by size big, than the estimated amount of tax estimated proceeding from the size of the profit falling on the corresponding member (participants) of the consolidated group of taxpayers (the relevant separate divisions of the participant (participants) of the consolidated group of taxpayers) and article 288 of this Code, and the rate of tax established by the paragraph the second Item 1 of Article 284 of this Code determined according to the procedure, stipulated in Item the 6th.

The decision on use of the right to application of the investment tax deduction is made by the responsible member of the consolidated group of taxpayers separately on each subject of the Russian Federation in the territory of which participants of this group (separate divisions of participants of this group) are located, and applied to all members of the consolidated group of taxpayers (separate divisions of participants of this group) located in the territory of appropriate subject of the Russian Federation.".

Article 2

In part 6 of article 5 of the Federal Law of December 28, 2010 No. 395-FZ "About modification of part the second the Tax Code of the Russian Federation and separate legal acts of the Russian Federation" (The Russian Federation Code, 2011, No. 1, Art. 7; No. 24, Art. 3357; No. 49, the Art. 7496) the words "till January 1, 2020" to exclude 2018,.

Article 3

Regarding the 2nd article 2 of the Federal Law of December 29, 2014 No. 464-FZ "About modification of part the second the Tax Code of the Russian Federation" (The Russian Federation Code, 2015, No. 1, the Art. 17) the words "till January 1, 2020" to exclude.

Article 4

1. This Federal Law becomes effective from the date of its official publication, except for article 1 of this Federal Law.

2. Article 1 of this Federal Law becomes 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. Provisions of Item 3 of article 284.4 of the Tax Code of the Russian Federation (in edition of this Federal Law) are applied by taxpayers who did not get the first profit on the activities performed in case of execution of the agreement on activities implementation respectively in the territory of the advancing social and economic development or in the territory of the free port of Vladivostok according to edition of the specified Article existing till January 1, 2020.

4. Voided according to the Federal Law of the Russian Federation of 12.07.2024 No. 176-FZ

 

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