FEDERAL LAW OF THE RUSSIAN FEDERATION

of September 29, 2019 No. 326-FZ

About modification of part the second Tax Code of the Russian Federation and article 1 of the Federal law "About Modification of Part the Second Tax Code of the Russian Federation"

Accepted by the State Duma on September 19, 2019

Approved by the Federation Council on September 25, 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; No. 53, Art. 5023; 2002, No. 22, Art. 2026; No. 30, Art. 3021, 3027; 2003, No. 1, Art. 6; No. 28, Art. 2886; No. 46, Art. 4443; 2004, No. 27, Art. 2711; No. 31, Art. 3222; No. 45, Art. 4377; 2005, No. 27, Art. 2707, 2713; No. 30, Art. 3101, 3112, 3117, 3118; No. 52, Art. 5581; 2006, No. 1, Art. 12; No. 12, Art. 1233; No. 27, Art. 2881; No. 31, Art. 3433, 3436; No. 43, Art. 4412; No. 45, Art. 4629; 2007, No. 1, Art. 7, 31; No. 21, Art. 2461; No. 23, Art. 2691; No. 31, Art. 4013; No. 45, Art. 5417; No. 46, Art. 5553; Art. 2008, №30, 3598, 3611; No. 52, Art. 6218, 6227; 2009, No. 1, Art. 22; No. 29, Art. 3625, 3641; No. 30, Art. 3735; No. 48, Art. 5732; No. 52, Art. 6450; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 28, Art. 3553; No. 31, Art. 4198; No. 46, Art. 5918; No. 48, Art. 6247, 6251; 2011, No. 27, Art. 3881; No. 30, Art. 4566, 4575, 4583, 4593, 4596; No. 48, Art. 6731; No. 49, Art. 7016, 7063; 2012, No. 18, Art. 2128; No. 24, Art. 3066; No. 26, Art. 3447; No. 27, Art. 3588; No. 31, Art. 4319; No. 49, Art. 6748, 6750; No. 53, Art. 7578, 7584, 7607; 2013, No. 9, Art. 874; No. 14, Art. 1647; No. 19, Art. 2321; No. 30, Art. 4031, 4081, 4084; No. 40, Art. 5039; No. 44, Art. 5640, 5645; No. 48, Art. 6165; No. 52, Art. 6981; 2014, No. 14, Art. 1544; No. 19, Art. 2321; No. 30, Art. 4220, 4222; No. 43, Art. 5796; No. 48, Art. 6647, 6660; 2015, No. 1, Art. 11; No. 14, Art. 2024; No. 24, Art. 3377; No. 27, Art. 3948; No. 48, Art. 6689; 2016, No. 9, Art. 1169; No. 11, Art. 1489; No. 15, Art. 2063; No. 26, Art. 3885; No. 27, Art. 4158, 4176, 4178, 4179, 4181; No. 49, Art. 6844; 2017, No. 11, Art. 1534; No. 27, Art. 3942; No. 31, Art. 4802, 4803; No. 49, Art. 7307, 7318, 7325; 2018, No. 1, Art. 14; No. 28, Art. 4144; No. 30, Art. 4534; No. 32, Art. 5094, 5095; No. 47, Art. 7136; No. 49, Art. 7496; No. 53, Art. 8412; 2019, No. 18, Art. 2202; No. 22, Art. 2665; No. 31, Art. 4414) following changes:

1) in Article 179.2:

a) in the name "denatured" to exclude the word;

b) state Item 1 in the following edition:

"1. Registration certificates of the organization making transactions with ethyl alcohol (further in this Article - the certificate), are issued to the organizations performing the following types of activity:

1) production of not alcohol-containing products as which raw materials for production (in which production process) the denatured ethyl alcohol is used, - the certificate on production of not alcohol-containing products;

2) production of alcohol-containing perfumery and cosmetic products in metal aerosol package as which raw materials for production ethyl alcohol is used, - the certificate on production of alcohol-containing perfumery and cosmetic products in metal aerosol package;

3) production of alcohol-containing perfumery and cosmetic products in small reservoir (alcohol-containing perfumery and cosmetic products with the volume fraction of ethyl alcohol to 80 percent inclusive spilled in reservoir no more than 100 ml or alcohol-containing perfumery and cosmetic products with the volume fraction of ethyl alcohol to 90 percent inclusive in the presence on bottle of spray spilled in reservoir no more than 100 ml or alcohol-containing perfumery and cosmetic products with the volume fraction of ethyl alcohol to 90 percent inclusive spilled in reservoir no more than 3 ml) as which raw materials for production ethyl alcohol is used, - the certificate on production of alcohol-containing perfumery and cosmetic products in small reservoir;

4) production of alcohol-containing products of household chemicals in metal aerosol package - the certificate on production of alcohol-containing products of household chemicals in metal aerosol package;

5) production of medicines, and (or) medicines, and (or) the medical products which were registered according to the right of the Eurasian Economic Union and (or) the legislation of the Russian Federation and (or) included in the corresponding register as which raw materials for production (in which production process) ethyl alcohol is used, - the certificate on production of pharmaceutical products.";

c) in Item 2:

in subitem 5 of the word "and (or) operational management" shall be replaced with words "or operational management";

state subitem 6 in the following edition:

"6) details of the documents confirming the property right (the right of economic maintaining or operational management) to capacities on storage of ethyl alcohol, and the location of the specified capacities provided that the requirement about availability of the specified capacities at the organization is stipulated in Item 4 these Articles;";

declare subitem 7 invalid;

state subitem 8 in the following edition:

"8) types of goods for which production (in which production process) ethyl alcohol is used;";

d) state item 4 in the following edition:

"4. Certificates are granted to the organizations in case of observance of the following requirements:

1) the certificate on production of not alcohol-containing products - in the presence in property (on the right of economic maintaining or operational management) the organizations of capacities for production, storage and leave of not alcohol-containing products as which raw materials for production (in which production process) the denatured ethyl alcohol is used;

2) the certificate on production of alcohol-containing perfumery and cosmetic products in metal aerosol package - in the presence in property (on the right of economic maintaining or operational management) the organizations of capacities for storage of ethyl alcohol, for production, storage and leave of alcohol-containing perfumery and cosmetic products in metal aerosol package as which raw materials for production ethyl alcohol is used;

3) the certificate on production of alcohol-containing perfumery and cosmetic products in small reservoir - in the presence in property (on the right of economic maintaining or operational management) the organizations of capacities for storage of ethyl alcohol, for production, storage and leave of alcohol-containing perfumery and cosmetic products in small reservoir provided that as raw materials for production of the specified products ethyl alcohol is used;

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