FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 30, 2019 No. 255-FZ

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

List of amending documents

Accepted by the State Duma on July 24, 2019

Approved by the Federation Council on July 26, 2019

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. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 1, Art. 2, 6; No. 28, Art. 2886; No. 52, Art. 5030; 2004, No. 27, Art. 2711; No. 31, Art. 3222; No. 34, Art. 3520; 2005, No. 1, Art. 30; No. 24, Art. 2312; No. 27, Art. 2713; No. 30, Art. 3118; No. 52, Art. 5581; 2006, No. 31, Art. 3433, 3436, 3443; No. 45, Art. 4627; 2007, No. 1, Art. 31, 39; No. 21, Art. 2461; No. 22, Art. 2563; No. 31, Art. 3991, 4013; No. 45, Art. 5417; No. 49, Art. 6045, 6071; No. 50, Art. 6237, 6245; 2008, No. 27, Art. 3126; No. 30, Art. 3598, 3614; No. 48, Art. 5519; No. 49, Art. 5723; No. 52, Art. 6237; 2009, No. 1, Art. 31; No. 11, Art. 1265; No. 29, Art. 3598; No. 48, Art. 5731, 5732; No. 51, Art. 6153, 6155; No. 52, Art. 6455; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 31, Art. 4198; No. 32, Art. 4298; 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. 24, Art. 3357; No. 27, Art. 3881; No. 30, Art. 4566, 4575, 4583, 4587, 4593, 4596, 4597; No. 45, Art. 6335; No. 47, Art. 6610, 6611; No. 48, Art. 6729; No. 49, Art. 7014, 7016, 7037; 2012, No. 19, Art. 2281; No. 25, Art. 3268; No. 27, Art. 3588; No. 41, Art. 5527; No. 49, Art. 6748, 6751; No. 53, Art. 7584, 7596; 2013, No. 23, Art. 2866; No. 30, Art. 4081; No. 40, Art. 5038, 5039; No. 44, Art. 5640; No. 51, Art. 6699; No. 52, Art. 6985; 2014, No. 8, Art. 737; No. 16, Art. 1835, 1838; No. 19, Art. 2313; No. 26, Art. 3373; No. 30, Art. 4220; No. 48, Art. 6647, 6657, 6663; 2015, No. 1, Art. 13, 16, 18, 32; No. 10, Art. 1402; No. 24, Art. 3377; No. 27, Art. 3968; No. 48, Art. 6688, 6689, 6691, 6692, 6694; 2016, No. 1, Art. 18; No. 7, Art. 920; No. 9, Art. 1169; No. 15, Art. 2063, 2064; No. 18, Art. 2504; No. 27, Art. 4158, 4175, 4176, 4182; No. 49, Art. 6844; 2017, No. 11, Art. 1534; No. 15, Art. 2131; No. 30, Art. 4446; No. 31, Art. 4803; No. 40, Art. 5753; No. 49, Art. 7307, 7314, 7316, 7318, 7325; 2018, No. 1, Art. 20, 50; No. 18, Art. 2568, 2575, 2583; No. 24, Art. 3404; No. 30, Art. 4534; No. 32, Art. 5087, 5094, 5095; No. 49, Art. 7496, 7499; No. 53, Art. 8419; 2019, No. 16, Art. 1826; No. 18, Art. 2202, 2225; No. 23, Art. 2908, 2920; No. 27, Art. 3527) following changes:

1) in Article 179.5:

a) add Item 1 with the subitem 3 following of content:

"3) property objects which are directly used for production of electrical and (or) heat energy by transformation of the heat energy which is formed as a result of combustion of average distillates in electric and (or) uses of such heat energy for change of thermodynamic parameters of the heat carrier.";

b) add item 4 with the subitem 3 following of content:

"3) concerning the objects of property specified in the subitem 3 of Item 1 of this Article - copies of the documents confirming the property right (the right of operational management) to the specified property objects, their commissioning.";

c) add Item 9 with the subitem 3 following of content:

"3) the terminations of the property right (the right of operational management), conclusion from operation of the objects of property specified in the subitem 3 of Item 1 of this Article concerning which copies of the documents confirming the property right (the right of operational management) to the specified property objects according to items 4 and (or) the 7th this Article, - from the date of the termination of the property right (the right of operational management) are provided to tax authority, conclusion from operation of the last of the specified objects.";

Item 8 of Article 179.6 to add 2) with subitems 13 - 16 following contents:

"13) the slowed-down coking;

14) hydroconversion of heavy remaining balance;

15) receipt of technical carbon by thermal or thermooxidizing decomposition of average distillates;

16) production of bitumen by tar oxidation.";

3) in Article 179.7:

a) to add the subitem 2 of Item 6 with the paragraph of the following content:

"In case of filing of application about issue of the certificate the organization applicant has the right not to submit the documents which are earlier provided to tax authority according to provisions of this Article.";

b) to state the subitem 2 of Item 12 in the following edition:

"2) suspension of action of the certificate at the organization with which the service provision agreement on conversion of oil raw materials is signed. In case of availability at the taxpayer of several certificates received according to Item 3 of this Article, tax authorities suspend only the certificate received in connection with availability at the taxpayer of the agreement on rendering to it services in conversion of oil raw materials signed with the organization which is directly performing the specified conversion which certificate was suspended;";

c) in the subitem 4 of Item 16:

add with the new paragraph the fifth the following content:

"received the certificate on the bases specified in Item 3 of this Article in connection with availability of the service provision agreement at them on conversion of oil raw materials signed with the organization which is directly performing the specified conversion and received the certificate on the bases specified in the subitem 1 of Item 2 of this Article.";

the fifth to consider the paragraph the paragraph the sixth;

4) in Item 1 of Article 181:

a) state subitem 11 in the following edition:

"11) average distillates. For the purpose of this Chapter average distillates the hydrocarbon mixtures in liquid or firm state (at temperature of 20 degrees Celsius and atmospheric pressure of 760 millimeters of mercury) received as a result of primary and (or) secondary oil refining, gas condensate, associated petroleum gas, combustible slates which measure values of density do not exceed 1015 kg/m3 at temperature of 20 degrees Celsius, except for are recognized:

straight-run gasoline;

cyclohexane;

automobile gasoline;

fractions, the specified in paragraphs eight - the fifteenth the subitem 10 of this Item;

aviation kerosene, aviation kerosene of the Jett-A1 brand;

diesel fuel;

high-viscosity products, including engine oils for diesel and (or) carburetor (injector) engines;

the petrochemical products received in processes of the chemical transformations proceeding at temperature above 700 degrees Celsius (according to technological documentation on processing equipment by means of which chemical transformations are performed), dehydrogenations, alkylations, oxidations, hydrations, etherifications;

the gas condensate, mix of gas condensate with oil which is directly received using engineering procedures of deethanizing and (or) stabilization and (or) fractionation (on condition of combination of process of fractionation with process of deethanizing and (or) stabilization);

oils;

bitumen, asphalt, coke, technical carbon, sulfur;

other products representing hydrocarbon mixture in liquid state (at temperature of 20 degrees Celsius and atmospheric pressure of 760 millimeters of mercury), the containing more than 30 percent of aromatic, nonlimiting and (or) oxygen-containing connections.

For the purpose of this Chapter high-viscosity products the hydrocarbon mixtures in liquid or firm state (at temperature of 20 degrees Celsius and atmospheric pressure of 760 millimeters of mercury) received as a result of application at least of one of the following engineering procedures are recognized:

catalytic dewaxing;

hydroisodewaxing;

dewaxing by the selection solvents;

deasphaltizing by propane;

the selection cleaning;

deoiling of paraffin.

For the purpose of this subitem of mix of high-viscosity products with not excise goods are recognized high-viscosity products.

At the same time such hydrocarbon mixtures, their mixes with not excise goods shall correspond to one or several of the following physical and chemical characteristics:

kinematic viscosity at temperature of 100 degrees Celsius makes 2,2 of santistoke and more;

flash temperature in open crucible constitutes more than 80 degrees Celsius and temperature of hardening does not exceed minus 35 degrees Celsius.

Oil raw materials when making transactions with which one of the following conditions is carried out at least do not belong to average distillates:

oil raw materials are implemented (are transferred) by the organization - the subsoil user provided that such oil raw materials are received from the mineral extracted by the organization - the subsoil user;

the oil raw materials received as a result of conversion of oil raw materials are implemented further (are transferred) by the organization - the owner of the processed oil raw materials having the registration certificate of person making transactions on conversion of oil raw materials in mix with the oil raw materials which are the extracted mineral for such organization and (or) with the oil raw materials acquired by such organization at the organizations - subsoil users for whom such oil raw materials are the extracted mineral, on condition of transportation of the specified mix by the bulk distribution line;

oil raw materials are implemented (are transferred) by one organization having the registration certificate of person making transactions on conversion of oil raw materials, other organization having the specified certificate and (or) the registration certificate of person making transactions on the conversion of average distillates, on condition of further conversion of such raw materials specified by other organization including on the basis of the agreement on rendering to it services in conversion of oil raw materials;

oil raw materials in case of its direction for conversion by the organization having the registration certificate of person making transactions on conversion of oil raw materials on the production capacities belonging to such organization or the organization which is directly rendering to such organization services in conversion of oil raw materials including on the basis of the agreement on rendering to it services in conversion of oil raw materials;

oil raw materials in case of its obtaining (receipt) by the organization having the registration certificate of person making transactions on conversion of average distillates and (or) the registration certificate of person making transactions on conversion of oil raw materials in case of its further conversion by the specified organization including on the basis of the agreement on rendering services in conversion of oil raw materials to it;";

b) declare subitem 13.2 invalid;

5) in Item 1 of Article 182:

a) state subitem 8 in the following edition:

"8) transfer in structure of the organization of the made excise goods for further production of not excise goods, except for transfers of the made straight-run gasoline and (or) average distillates for further production of petrochemistry, bitumen, asphalt, coke, technical carbon, sulfur, high-viscosity products, and also other not excise goods received as waste or collateral products in case of production of excise goods in structure of the organization having the registration certificate of person making transactions with straight-run gasoline and (or) the registration certificate of person making transactions on conversion of average distillates and (or) the registration certificate of person making transactions on conversion of oil raw materials, and (or) transfer of the made denatured ethyl alcohol for production of not alcohol-containing products in structure of the organization not alcohol-containing products having the certificate on production;";

b) subitems 35 - 37 to recognize invalid;

The subitem 20 of Item 1 of Article 183 to declare 6) invalid;

7) Items 16 - the 18th Article 187 to recognize invalid;

8) in Article 193:

a) in Item 8:

in paragraph three of the word "with Chapter 26 of this Code" shall be replaced with words "with Item 3 of Article 342 of this Code";

in paragraph five word "raw materials;" shall be replaced with words "raw materials. Calculated according to the procedure, determined by this Item, the coefficient of SPYu is rounded to the fourth sign according to the operating procedure for rounding;";

in the paragraph the twenty first to replace the word "Aggregative" with the word "Modular";

add with new paragraphs twenty second and twenty third the following content:

"The amounts of products of conversion of oil raw materials specified in paragraphs the eighteenth - the twenty first this Item, are considered in case of SPYu measure definition taking into account the normative losses arising after shipment of products of conversion of oil raw materials and before transition of the property right to the specified products and connected with technological features of process of transportation.

In case of return of the products of conversion of oil raw materials shipped by the taxpayer (in case of conversion of oil raw materials on the basis of the agreement on rendering to the taxpayer services in conversion of oil raw materials - transferred to the taxpayer or according to its order to the third parties) in the previous tax periods, measure values of VPB, VSV, VKS, VT for the corresponding tax periods are not recalculated, and amounts of returned products of conversion of oil raw materials are excluded from the corresponding amounts of VPB, VSV, VKS, VT in that tax period in which return of the specified products is performed.";

paragraphs of the twenty second - to consider the twenty fourth respectively paragraphs the twenty fourth - the twenty sixth;

the twenty fifth to consider the paragraph the paragraph the twenty seventh and to state it in the following edition:

"the amount of automobile gasoline of class 5 and (or) diesel fuel of class 5, made, including under the agreement on rendering to the taxpayer the services in conversion of oil raw materials and realized by the taxpayer having the registration certificate of person making transactions on conversion of oil raw materials, and (or) the other person entering one group of persons with such taxpayer according to the antitrust law of the Russian Federation in tax period at the exchange auction held by the exchange (exchanges) appeared less minimum size of the realization at the exchange biddings of automobile gasoline of class 5 and (or) diesel fuel of class 5 respectively determined by the taxpayer independently according to the procedure, established by the Government of the Russian Federation. For the purposes of this paragraph realization the conclusion of the purchase and sale agreement at the exchange auction held by the exchange (exchanges) according to the Federal Law of November 21, 2011 No. 325-FZ "About the organized biddings" is recognized. At the same time the fact of the conclusion of the specified agreement is confirmed from the relevant exchange (exchanges) by summary statements from the register of the purchase and sale agreements signed by the taxpayer (at the request of the taxpayer) or the other person specified in this paragraph. The requirements established by this paragraph do not extend to the taxpayers who are not performing motor gasoline production of class 5 and diesel fuel of class 5 in tax period including based on the agreement on rendering to the taxpayer services in conversion of oil raw materials. Also requirements of this paragraph are not applied in case of determination of rate of excise to the oil raw materials directed to conversion on the production capacities located in Khabarovsk Krai specified in the registration certificate of person making transactions on conversion of oil raw materials, issued to the taxpayer or the organization which is directly rendering to the taxpayer of service in conversion of oil raw materials.";

paragraphs of the twenty sixth - to consider the twenty eighth respectively paragraphs the twenty eighth - the thirtieth;

the twenty ninth to consider the paragraph the paragraph the thirty first and to state it in the following edition:

"For the purpose of this Chapter if the products of conversion of oil raw materials specified in this Item are made from the oil raw materials directed to conversion belonging to the taxpayer on the property right, and other raw materials (including multipurpose additives, the components which are not oil raw materials), the procedure for determination of amount of the oil products made from oil raw materials and realized by the taxpayer in tax period (in case of conversion of oil raw materials on the basis of the agreement on rendering to the taxpayer services in conversion of oil raw materials - transferred to the taxpayer and (or) according to its order to the third parties), is established by the taxpayer independently in accounting policy for the purposes of the taxation, at the same time the established procedure is not subject to change within three calendar years, directly following after calendar year of approval of the specified procedure.";

the thirtieth - the thirty second to consider paragraphs respectively paragraphs the thirty second - the thirty fourth;

b) declare Item 9 invalid;

9) paragraphs the sixteenth - the eighteenth Item 2 of Article 195 to recognize invalid;

The subitem 9 of item 4 of Article 199 to declare 10) invalid;

11) in Article 200:

a) in Item 21:

the paragraph one to state in the following edition:

"21. Are deductible increased by the coefficient established by this Item, the excise amounts added in case of receipt of aviation kerosene by the taxpayer included in the Register of operators of civil aviation of the Russian Federation and having the certificate (certificate) of the operator, and increased by the size VAVIA determined according to this Item on condition of submission of documents according to Item 21 of Article of 201 of this Code.";

add with paragraphs of the following content:

"Size VAVIA is determined by the taxpayer independently by the following formula:

 

where VKEP - amount (in tons) the received aviation kerosene used in tax period by the taxpayer and (or) person with whom the taxpayer signs the service provision agreement on filling of aircrafts with aviation kerosene, for gas station of the aircrafts operated by the taxpayer;

КДТ_КОМП - the coefficient determined according to the procedure, stipulated in Item the 27th this Article;

 

where Tskereksp - the average price of export alternative for aviation kerosene calculated in the seaports of the Russian Federation located in the Northwestern Federal District which is determined by the following formula:

 

where ЦКЕРрт - average (arithmetic-mean value for all days of the biddings) for tax period the price of aviation kerosene in the Rotterdam market of oil raw materials in US dollars for 1 ton;

TDTM - the size determined according to the procedure, stipulated in Item the 27th this Article;

EPKER - the rate of export customs duty concerning aviation kerosene operating in tax period, in US dollars for 1 ton;

Р - the average value of the US dollar exchange rate to ruble of the Russian Federation established by the Central bank of the Russian Federation, determined by the taxpayer independently as arithmetic-mean value of the US dollar exchange rate to ruble of the Russian Federation established by the Central bank of the Russian Federation for all days in tax period;

SNDS - the rate of the value added tax operating in tax period and specified in Item 3 of Article 164 of this Code;

ЦКЕРвр - the conditional value of average wholesale price of realization of aviation kerosene in the territory of the Russian Federation accepted to equal 48 300 rubles for 1 ton for the period from August 1 to December 31, 2019 inclusive, to 50 700 rubles for 1 ton for the period from January 1 to December 31, 2020 inclusive, to 53 250 rubles for 1 ton for the period from January 1 to December 31, 2021 inclusive, to 55 900 rubles for 1 ton for the period from January 1 to December 31, 2022 inclusive, to 58 700 rubles for 1 ton for the period from January 1 to December 31, 2023 inclusive, to 61 600 rubles for 1 ton for the period from January 1 to December 31, 2024 inclusive.

The procedure of payments of size ЦКЕРрт is determined by the federal executive body performing functions on acceptance of regulatory legal acts, control and supervision of compliance with law in the field of the competition in the goods markets, protection of the competition in the market of financial services, activities of subjects of natural monopolies and advertizing. The specified procedure is subject to placement on the official site of the specified federal executive body in Internet network. At the same time, if on the 15th, directly following tax period, the procedure of payments of size ЦКЕРрт is not determined, then for such tax period size ЦКЕРрт is accepted equal to zero.

Measure values of DKER and Tskereksp are rounded to the whole values according to the operating procedure for rounding.

The indicator Tskereksp is calculated the federal executive body performing functions on acceptance of regulatory legal acts, control and supervision of compliance with law in the field of the competition in the goods markets, protection of the competition in the market of financial services, activities of subjects of natural monopolies and advertizing, according to the procedure, established by this Item and is published on the official site of the specified federal executive body in Internet network before the expiration of 15 days following behind day of the termination of tax period.

If size ЦКЕРвр is not established for tax period, in such tax period size DKER is accepted equal to zero.

If the value of size DKER determined by the taxpayer independently according to the procedure, established by this Item, appeared less than zero, then in such tax period size DKER is accepted equal to zero.";

b) in Item 22:

state paragraph two in the following edition:

"When using of the received average distillates by the taxpayer in fuel quality the coefficient equal 2 is applied to bunkering (gas station) of the water vessels and (or) installations and constructions specified in subitems 1 and 2 of Item 1 of Article 179.5 of this Code belonging to the taxpayer on the property right or other legal cause or in fuel quality in case of production of electrical and (or) heat energy on property objects which are specified in the subitem 3 of Item 1 of Article 179.5 of this Code, concerning which copies of the documents confirming the property right (the right of operational management) to the specified property objects are provided to tax authority.";

the fourth to state the paragraph in the following edition:

"If other is not specified in this Item, size VF is determined as the work of coefficient 1 000 and amount of use in tax period of the average distillates received after January 1, 2022 by the taxpayer in fuel quality for bunkering (gas station) of the water vessels and (or) installations and constructions specified in subitems 1 and 2 of Item 1 of Article 179.5 of this Code belonging to the taxpayer on the property right or other legal cause or in fuel quality in case of production of electrical and (or) heat energy on property objects which are specified in the subitem 3 of Item 1 of Article 179.5 of this Code, concerning which copies of the documents confirming the property right (the right of operational management) to the specified property objects are provided to tax authority.";

c) in Item 23:

in paragraph one of the word "at the size of the WB determined" shall be replaced with words "at the sizes of the WB and VDFO determined";

add with paragraphs of the following content:

"Size VDFO is determined as the work of coefficient of KDFO and sales amount (including on the basis of agreements of the order, the commission or agency agreements) by the Russian organization included in the register of suppliers of bunker fuel and (or) the Russian organization having the license for implementation of handling activities (in relation to dangerous goods on rail transport, inland water transport, in seaports), or person who concluded with the organization included in the register of suppliers of bunker fuel, agreements based on which objects by means of which bunkering (gas station) of water vessels of the foreign organization, in tax period of the average distillates which are exported out of limits of the territory of the Russian Federation as supplies on water vessels according to the right of the Eurasian Economic Union is performed are used.

KDFO - the coefficient characterizing regional features of production of average distillates.

Concerning the average distillates realized by the organization having the registration certificate of person making transactions on conversion of oil raw materials (further in this Article - the organization - the first owner), belonging to the organization - to the first owner on the property right and made by the organization - the first owner or the organization with which it signs the agreement on rendering to it services in conversion of oil raw materials, on the production capacities on conversion of oil raw materials specified in the registration certificate of person who is directly making transactions on conversion of oil raw materials, and located in Khabarovsk Krai, or realized by the organization recognized by the affiliated person with the organization - the first owner according to provisions of Article 105.1 of this Code, acquired the property right to the average distillates specified in this paragraph as a result of their acquisition it is direct at the organization - the first owner, KDFO value is accepted by equal:

2 100 - till December 31, 2021 inclusive;

1 100 - since January 1, 2022.

In case of realization of average distillates by other organizations value of coefficient of KDFO is accepted equal 0.

Value of size VDFO is rounded to the whole values according to the operating procedure for rounding.";

d) in Item 27:

third - the fifth to state paragraphs in the following edition:

"

where VAB and VDT - amount (in tons) high-octane (by research method 92 and more) the automobile gasoline of class 5 and diesel fuel of class 5 respectively made from the oil raw materials directed to conversion belonging to the taxpayer on the property right, and other raw materials (including multipurpose additives, other components which are not oil raw materials) realized or used for own needs by the taxpayer in tax period in the territory of the Russian Federation concerning which the taxpayer or the organization performing conversion of oil raw materials under the agreement on rendering to the taxpayer services in conversion of oil raw materials estimate the excise amounts in current or in the previous tax periods. At the same time I will eat around (in tons) other raw materials (including multipurpose additives, other components which are not oil raw materials) used for production of VAB and VDT shall not exceed 10 percent from the total amount of VAB and VDT (in tons). If the amount of other raw materials (including multipurpose additives, other components which are not oil raw materials) exceeded value of 10 percent from the total amount of VAB and VDT (in tons), measure values of VAB and VDT are subject to reduction by the corresponding amount high-octane (by research method 92 and more) automobile gasoline of class 5 and diesel fuel of class 5, made from other raw materials (including multipurpose additives, other components which are not oil raw materials) in the amount exceeding 10 percent. For the purposes of this paragraph when scoping other raw materials used for production of VAB and VDT the amounts of natural combustible gas, associated petroleum gas used in case of production of the specified oil products are not considered;

КАБ_КОМП 0,68 - since January 1, 2020 is accepted by equal 0,75 for the period from July 1 to December 31, 2019 inclusive;";

add with new paragraphs the sixth - the eighth the following content:

"КДТ_КОМП 0,65 - since January 1, 2020 is accepted by equal 0,7 for the period from July 1 to December 31, 2019 inclusive;

VDV_AB and VDV_DT - amount (in tons) high-octane (by research method 92 and more) the automobile gasoline of class 5 and diesel fuel of class 5 respectively made from the oil raw materials directed to conversion belonging to the taxpayer on the property right, and other raw materials (including multipurpose additives, other components which are not oil raw materials) and implemented in tax period in the bases of delivery located in the territory of the Far Eastern Federal District according to the list of such bases of delivery established by the Government of the Russian Federation;

ДДВ_АБ and ДДВ_ДТ - the Far East allowances determined in rubles for 1 ton are calculated the taxpayer independently as the amount of the sizes of 2 000 rubles and the DUB or DDT if other is not established by this Item. At the same time, if size ДДВ_АБ or ДДВ_ДТ appeared more than 2 000 or less 0, for the purposes of this Item size ДДВ_АБ or ДДВ_ДТ is accepted equal 2 000 or 0 respectively. If average for tax period wholesale price of realization on the specified bases of delivery located in the Far Eastern Federal District, automobile AI-92 gasoline of class 5 or diesel fuel of class 5 deviates in the big party more than for 20 percent average for tax period of wholesale price of realization in the Russian Federation of automobile AI-92 gasoline of class 5 or diesel fuel of class 5 respectively, size ДДВ_АБ or ДДВ_ДТ respectively in such tax period is accepted equal 0. The procedure of payments of average for tax period of wholesale price of realization on the specified bases of delivery located in the Far Eastern Federal District, automobile AI-92 gasoline of class 5 and diesel fuel of class 5 is determined by the federal executive body performing functions on acceptance of regulatory legal acts, control and supervision of compliance with law in the field of the competition in the goods markets, protection of the competition in the market of financial services, activities of subjects of natural monopolies and advertizing. The specified procedure is subject to placement on the official site of the specified executive body in Internet network. At the same time averages for tax period wholesale prices of realization on the specified bases of delivery located in the Far Eastern Federal District, automobile AI-92 gasoline of class 5 and diesel fuel of class 5 are calculated the federal executive body performing functions on acceptance of regulatory legal acts, control and supervision of compliance with law in the field of the competition in the goods markets, protection of the competition in the market of financial services, activities of subjects of natural monopolies and advertizing, according to the procedure, established by this Item and are subject to placement on the official site of the specified federal executive body in Internet network before the expiration of 15 days following behind day of the termination of tax period;";

paragraphs of the sixth - to consider the fifteenth respectively paragraphs the ninth - the eighteenth;

the sixteenth to consider the paragraph the paragraph the nineteenth and to state it in the following edition:

"ЦАБвр - conditional value of average wholesale price of realization of automobile AI-92 gasoline of class 5 in the territory of the Russian Federation, the accepted equal 51 000 rubles for 1 ton for the period from July 1 to December 31, 2019 inclusive, to 53 600 rubles for 1 ton for the period from January 1 to December 31, 2020 inclusive, to 56 300 rubles for 1 ton for the period from January 1 to December 31, 2021 inclusive, 59 000 rubles for 1 ton for the period from January 1 to December 31, 2022 inclusive, 62 000 rubles for 1 ton for the period from January 1 to December 31, 2023 inclusive, 65 000 rubles for 1 ton for the period from January 1 to December 31, 2024 inclusive;";

the seventeenth - the twenty second to consider paragraphs respectively paragraphs the twentieth - the twenty fifth;

twenty third to consider the paragraph the paragraph the twenty sixth and to state it in the following edition:

"ЦДТвр - conditional value of average wholesale price of realization of diesel fuel of class 5 in the territory of the Russian Federation, the accepted equal 46 000 rubles for 1 ton for the period from July 1 to December 31, 2019 inclusive, to 48 300 rubles for 1 ton for the period from January 1 to December 31, 2020 inclusive, to 50 700 rubles for 1 ton for the period from January 1 to December 31, 2021 inclusive, to 53 250 rubles for 1 ton for the period from January 1 to December 31, 2022 inclusive, 56 000 rubles for 1 ton for the period from January 1 to December 31, 2023 inclusive, to 58 700 rubles for 1 ton for the period from January 1 to December 31, 2024 inclusive;";

the twenty fourth - the twenty ninth to consider paragraphs respectively paragraphs the twenty seventh - the thirty second and to recognize them invalid;

the thirtieth and thirty first to consider paragraphs respectively paragraphs the thirty third and thirty fourth;

to consider the paragraph of the thirty second the paragraph the thirty fifth and in it words"," to exclude FAB and FDT;

thirty third to consider the paragraph the paragraph the thirty sixth and to state it in the following edition:

"If average for tax period wholesale price of realization in the Russian Federation of automobile AI-92 gasoline of class 5 or diesel fuel of class 5 deviates in the big party more than for 10 percent on automobile AI-92 gasoline of class 5 or for 20 percent on diesel fuel of class 5 sizes ЦАБвр and ЦДТвр respectively, size KDEMP in such tax period is accepted equal to zero.";

the thirty fourth to consider the paragraph the paragraph the thirty seventh;

add with paragraphs of the following content:

"In case of return high-octane (by research method 92 and more) automobile gasoline of class 5 and (or) diesel fuel of class 5, made from directed to conversion of oil raw materials and other raw materials, belonging to the taxpayer on the property right, and earlier implemented by the taxpayer in the territory of the Russian Federation, measure values of VAB and (or) VDT for tax period in which such return is made decrease by amount (in tons) return of the corresponding goods.

If sizes ЦАБвр and (or) ЦДТвр are not established for tax period, size KDEMP in such tax period is accepted equal to zero.";

e) Items 28 - 30 to recognize invalid;

12) in Article 201:

a) in Item 22:

in subitem 2 of the word "and (or) to dark ship fuel" to exclude;

in subitem 3:

in paragraph one of the word "and (or) dark ship fuel" to exclude;

in the paragraph the second to exclude the words "and (or) to dark ship fuel";

in paragraph three of the word "and (or) to dark ship fuel" to exclude;

in paragraph four of the word "and (or) to dark ship fuel" to exclude;

add with the subitem 4 following of content:

"4) when using of the received average distillates by the taxpayer in fuel quality in case of production of electrical and (or) heat energy on property objects which are specified in the subitem 3 of Item 1 of Article 179.5 of this Code, concerning which copies of the documents confirming the property right (the right of operational management) to the specified property objects in addition to the documents specified in subitems 1 and 2 of this Item are provided to tax authority, by the taxpayer represents copies:

the register of the delivery notes and (or) delivery-acceptance certificates of fuel and (or) other documents for supply of the fuel relating for the purpose of this Chapter to average distillates, confirming the fact of receipt of such fuel by the taxpayer. The specified register is constituted in any form and shall include the following data: the name of the document, date and document number on fuel supply, fuel type, amount of the used fuel;

analytical registers of accounting of use of the types of fuel relating to average distillates;

the documents confirming specific development of heat and electrical energy by types of installations;

analytical registers of accounting of leave of heat and electrical energy by types of installations.";

b) in Item 23:

in subitem 2 of the word "and (or) dark ship fuel" to exclude;

in subitem 3 of the word "and (or) to dark ship fuel" to exclude;

in subitem 4 of the word "and (or) to dark ship fuel" to exclude;

in subitem 5 of the word "and (or) to dark ship fuel" to exclude;

c) in Item 24:

in subitem 2:

in paragraph one of the word "and (or) to dark ship fuel" to exclude;

in the paragraph the second to exclude the words "and (or) to dark ship fuel";

in subitem 3 of the word "and (or) to dark ship fuel" to exclude;

in subitem 4 of the word "and (or) to dark ship fuel" to exclude;

d) add Item 28 with the subitem 9 of the following content:

"9) in case of realization in tax period at the exchange auction held by the exchange (exchanges), automobile gasoline of class 5 and (or) diesel fuel of class 5 person entering according to the antitrust law of the Russian Federation one group of persons with the taxpayer having the registration certificate of person making transactions on conversion of oil raw materials - the list of persons entering one group of persons with the taxpayer in the form approved by the authorized federal executive body performing functions on acceptance of regulatory legal acts, control and supervision of compliance with law in the field of the competition in the goods markets, protection of the competition in the market of financial services, activities of subjects of natural monopolies and advertizing.";

Shall be replaced with words 13) in the subitem 5 of Item 1 of Article 203.1 of the word "30, 31, 36 and (or) 37" "30 and (or) 31";

14) in Article 204:

a) to declare the subitem 7 of Item 3.1 invalid;

b) in Item 3.2 of the word", 36 and (or) 37" to exclude;

c) in item 4:

word in paragraph seven "subitems 21, 23 - 29, the 34 and 35 Item 1" shall be replaced with words "subitems 21, 23 - 29 and 34 Items 1";

word in paragraph eight "subitems 30, of 31, of the 36 and 37 Item 1" shall be replaced with words "subitems 30 and 31 of Item 1";

24 parts two of article 250 of figure "23 - 37" to replace 15) in Item with figures "23 - 34";

Item 1 of Article 251 to add 16) with the subitem 59 of the following content:

"59) income gained for accomplishment of functions of the agent of the Russian Federation according to the procedure, No. 161-FZ provided by the Federal Law of July 24, 2008 "About assistance to development of housing construction".";

Article 270 to add 17) with Item 48.25 of the following content:

"48. 25) in expense type, the functions of the agent of the Russian Federation connected with accomplishment according to the Federal Law of July 24, 2008 No. 161-FZ "About assistance to development of housing construction" and 251 of this Code who is subject to compensation for the income account, specified in the subitem 59 of Item 1 of Article;";

Item 4 of Article 271 to add 18) with the subitem 13 of the following content:

"13) date of submission to tax authority of the tax declaration on excises regarding the transactions specified in Item 24 parts two of article 250 of this Code.";

Item 11 of Article 342.5 to state 19) in the following edition:

"11. The coefficient of KABDT is determined by the following formula:

 

where NAB - the coefficient characterizing the allowance for automobile gasoline is established by equal:

125 - for the tax periods beginning from January 1 to September 30, 2019 inclusive;

200 - for the tax periods beginning from October 1 to December 31, 2019 inclusive;

105 - for the tax periods beginning since January 1, 2020 inclusive;

IAB - binary coefficient for automobile gasoline, accepts the value equal to zero for tax periods in which coefficient ДАБ_С calculated by the taxpayer independently according to the procedure, established by this Item, accepts value, smaller zero or equal to zero, in case of other values of coefficient ДАБ_С accepts the value equal 1;

NDT - the coefficient characterizing the allowance for diesel fuel is established by equal:

110 - for the tax periods beginning from January 1 to September 30, 2019 inclusive;

185 - for the tax periods beginning from October 1 to December 31, 2019 inclusive;

92 - for the tax periods beginning since January 1, 2020;

IDT - binary coefficient for diesel fuel, accepts the value equal to zero for tax periods in which coefficient ДДТ_С calculated by the taxpayer independently according to the procedure, established by this Item, accepts value, smaller zero or equal to zero, in case of other values of coefficient ДДТ_С accepts the value equal 1.

NBUG coefficient characterizing the allowance for change of the mechanism of damper since 2020 is determined in the following procedure:

is accepted equal to zero for the period till December 31, 2019 inclusive;

it is determined by the following formula since January 1, 2020:

 

where НК_ДЕМП - the coefficient characterizing damper after 2020 is determined by formula:

 

where the DUB, КАБ_КОМП, DDT, КДТ_КОМП, ДДВ_АБ, ДДВ_ДТ are determined according to the procedure, stipulated in Item the 27th articles 200 of this Code;

СК_ДЕМП - the coefficient characterizing damper till 2020 is determined by formula:

 

where ДАБ_С = the DUB for the period from October 1 to December 31, 2019 inclusive;

ДАБ_С = Tsabeksp - ЦАБвр_С for the period since January 1, 2020;

ДДТ_С = DDT for the period from October 1 to December 31, 2019 inclusive;

ДДТ_С = Tsdteksp - ЦДТвр_С for the period since January 1, 2020;

FAB - fixed component on gasoline is equal to the 5th 600, if ДАБ_С more than zero, and is equal to zero in case of any other value ДАБ_С;

FDT - fixed component on diesel fuel is equal to the 5th 000, if ДДТ_С more than zero, and is equal to zero in case of any other value ДДТ_С;

Tsabeksp, Tsdteksp - the coefficients determined according to the procedure, stipulated in Item the 27th articles 200 of this Code;

ЦАБвр_С - the cutting off coefficient on gasoline accepted equal 58 800 for the period from January 1 to December 31, 2020 inclusive, 61 740 for the period from January 1 to December 31, 2021 inclusive, 64 827 for the period from January 1 to December 31, 2022 inclusive, 68 068 for the period from January 1 to December 31, 2023 inclusive, 71 472 for the period from January 1 to December 31, 2024 inclusive;

ЦДТвр_С - the cutting off coefficient on diesel fuel accepted equal 52 500 for the period from January 1 to December 31, 2020 inclusive, 55 125 for the period from January 1 to December 31, 2021 inclusive, 57 881 for the period from January 1 to December 31, 2022 inclusive, 60 775 for the period from January 1 to December 31, 2023 inclusive, 63 814 for the period from January 1 to December 31, 2024 inclusive.

NBUG indicators, НК_ДЕМП and СК_ДЕМП, calculated according to the procedure, established by this Item, are rounded to the fourth sign after comma according to the operating procedure for rounding.

If the NBUG value determined for tax period by the formula established by this Item accepts value, smaller zero, then in such tax period NBUG value is accepted equal to zero.".

Article 2

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. The subitem "an" of Item 11 of article 1 of this Federal Law becomes effective since August 1, 2019, but not earlier than after one month from the date of its official publication and not earlier than the 1st of the next tax period on excises.

3. Item 19 of article 1 of this Federal Law becomes effective since October 1, 2019, but not earlier than after one month from the date of its official publication and not earlier than the 1st of the next tax period on severance tax.

4. Items 16 - the 18th article 1 of this Federal Law become effective after one month from the date of official publication of this Federal Law, but not earlier than the 1st of the next tax period on the income tax of the organizations.

5. Items 1, of 2, 4 - 7, the subitem "b" of Item 8, Items 9 and 10, subitems "b", "v" and "d" of Item 11, subitems "an" - "in" Item 12, Items 13 - the 15th article 1 of this Federal Law become effective since April 1, 2020, but not earlier than after one month from the date of its official publication and not earlier than the 1st of the next tax period on the corresponding tax.

6. Action of provisions of the subitem 2 Items 6, subitem 2 Items 12, subitem 4 of Item 16 of Article 179. 7, Item 8 of Article 193, of Item 27 of Article 200, of the subitem 9 of Item 28 of article 201 of the Tax Code of the Russian Federation (in edition of this Federal Law) extends to the legal relationship which arose since July 1, 2019.

7. Action of provisions of Item 21 of article 200 of the Tax Code of the Russian Federation (in edition of this Federal Law) extends to the legal relationship which arose since August 1, 2019.

 

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