FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 13, 2020 No. 195-FZ

About modification of part the second the Tax Code of the Russian Federation in connection with adoption of the Federal Law "About the State Support of Business Activity in the Arctic Zone of the Russian Federation"

Accepted by the State Duma on July 7, 2020

Approved by the Federation Council on July 8, 2020

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, 3429; No. 53, Art. 5015; 2002, No. 1, Art. 4; No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 1, Art. 6, 10; No. 23, Art. 2174; No. 28, Art. 2886; 2004, No. 27, Art. 2711; No. 31, Art. 3231; No. 34, Art. 3517, 3522, 3525; No. 35, Art. 3607; No. 45, Art. 4377; 2005, No. 1, Art. 30; No. 24, Art. 2312; No. 30, Art. 3101, 3118, 3128, 3129, 3130; No. 52, Art. 5581; 2006, No. 10, Art. 1065; No. 23, Art. 2382; No. 31, Art. 3436, 3450; 2007, No. 1, Art. 31; No. 21, Art. 2462; No. 22, Art. 2563; No. 23, Art. 2691; No. 31, Art. 4013; No. 45, Art. 5417, 5432; No. 46, Art. 5557; No. 49, Art. 6045, 6071; 2008, No. 26, Art. 3022; No. 27, Art. 3126; No. 30, Art. 3591, 3614; No. 48, Art. 5519; No. 49, Art. 5723, 5749; No. 52, Art. 6237; 2009, No. 1, Art. 13; No. 29, Art. 3598; No. 48, Art. 5731; No. 51, Art. 6155; No. 52, Art. 6444; 2010, No. 15, Art. 1737, 1746; No. 19, Art. 2291; No. 31, Art. 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 45, Art. 5750; No. 48, Art. 6248, 6250; No. 49, Art. 6409; 2011, No. 1, Art. 7, 37; No. 23, Art. 3265; No. 24, Art. 3357; No. 30, Art. 4575, 4593, 4596, 4606; No. 45, Art. 6335; No. 47, Art. 6611; No. 48, Art. 6731; No. 49, Art. 7014, 7016, 7017, 7037, 7043; 2012, No. 14, Art. 1545; No. 19, Art. 2281; No. 41, Art. 5526; No. 49, Art. 6749, 6751; No. 53, Art. 7603; 2013, No. 19, Art. 2321; No. 23, Art. 2866; No. 27, Art. 3444; No. 30, Art. 4046, 4048, 4049, 4081; No. 40, Art. 5033, 5037, 5038; No. 44, Art. 5645; No. 48, Art. 6165; No. 52, Art. 6985; 2014, No. 8, Art. 737; No. 16, Art. 1835, 1838; No. 23, Art. 2936; No. 26, Art. 3393; No. 30, Art. 4220, 4239; No. 48, Art. 6647, 6657, 6660, 6661, 6663; 2015, No. 1, Art. 5, 13, 16, 17; No. 10, Art. 1402; No. 14, Art. 2023; No. 24, Art. 3377; No. 27, Art. 3968; No. 29, Art. 4340; No. 48, Art. 6685, 6687, 6689, 6691, 6692; 2016, No. 1, Art. 6, 16, 18; No. 7, Art. 920; No. 15, Art. 2064; No. 18, Art. 2504; No. 22, Art. 3092, 3098; No. 26, Art. 3856; No. 27, Art. 4175, 4181, 4182; No. 49, Art. 6844, 6851; 2017, No. 1, Art. 16; No. 11, Art. 1534; No. 30, Art. 4448; No. 31, Art. 4803; No. 40, Art. 5753; No. 47, Art. 6842; No. 49, Art. 7307, 7311, 7313, 7316, 7320, 7322, 7325; 2018, No. 1, Art. 20; No. 18, Art. 2583; No. 24, Art. 3404; No. 27, Art. 3942; No. 30, Art. 4534; No. 32, Art. 5087, 5090, 5094, 5095, 5096; No. 45, Art. 6828; No. 47, Art. 7126; No. 49, Art. 7496; No. 53, Art. 8416, 8419; 2019, No. 18, Art. 2225; No. 23, Art. 2906; No. 27, Art. 3527; No. 30, Art. 4112, 4113; No. 31, Art. 4414, 4427, 4428, 4443; No. 39, Art. 5371, 5372, 5374, 5375; 2020, No. 12, Art. 1657; No. 17, Art. 2699; No. 24, Art. 3746) following changes:

1) Item 1 of Article 164:

a) add with subitem 2.8-1 of the following content:

"2.8-1) works (services) in transportation (transportation) of goods by ocean ships from the point of departure in the territory of the Russian Federation to the discharge point or overload (transfer) in the territory of the Russian Federation on ocean ships for the purpose of further export of the specified goods from the Russian Federation;";

b) add with subitem 2.13 of the following content:

"2. 13) services in icebreaking posting of ocean ships:

the transporting goods exported from the Russian Federation, including to the discharge point or overload (transfer) of the specified goods in the territory of the Russian Federation for the purpose of their further export from the Russian Federation;

the following to the point of departure in the territory of the Russian Federation for loading of goods for the purpose of their further export from the Russian Federation, including transportation (transportation) of submersed goods to the discharge point or overload (transfer) on ocean ships in the territory of the Russian Federation for the purpose of further export from the Russian Federation.

For the purposes of this subitem of work (service) in icebreaking posting of ocean ships include safety of navigation of vessels to water areas of the Northern Sea Route, namely ice investigation by the icebreaker ship, laying by the icebreaker ship of channels in ice, forming of group of courts and arrangement of courts for following behind the icebreaker ship (icebreaker ships), ensuring navigation of the vessel in the channel laid in ice behind the icebreaker ship on the tow, without tow in single swimming or as a part of group of courts;";

2) in Article 165:

a) in the subitem 5 of Item 1:

to add paragraph two after words of "the free port of Vladivostok" with words ", the Arctic zone of the Russian Federation";

the paragraph third after words of "federal target programs" to add with the words "or the copy of the registration certificate of face as resident of the Arctic zone of the Russian Federation granted by the managing company determined by the Government of the Russian Federation for the purpose of implementation of functions by management of the Arctic zone of the Russian Federation";

b) add with Item 3.8-1 of the following content:

"3.8-1. In case of implementation of works (services) provided by subitem 2.8-1 of Item 1 of Article 164 of this Code for confirmation of justification of application of the tax rate of 0 percent by the taxpayer the following documents are submitted to tax authority:

1) the contract (the copy of the contract) of the taxpayer for accomplishment of the specified works (rendering the specified services);

2) the copy of the loading order of goods on the ocean ship on which the goods were transported to the destination which is outside the territory of the Russian Federation with the mark "Loading Is Resolved" of the Russian customs authority, with appendix of the list of vehicles (ocean ships) which delivered load;

3) the bill of lading copy, the sea waybill or any other document confirming the fact of acceptance of goods to transportation in which in the graph "Unloading port" the emptying point or overloads (transfer) which is in the territory of the Russian Federation is specified;

4) the bill of lading copy, the sea waybill or any other document confirming the fact of acceptance of goods to further transportation in which in the graph "Unloading port" the place which is outside the territory of the Russian Federation is specified.";

c) add with Item 3.11 of the following content:

"3.11. In case of rendering of services, 164 of this Code provided by subitem 2.13 of Item 1 of Article, for confirmation of justification of application of the tax rate of 0 percent by the taxpayer the following documents are submitted to tax authority:

1) the contract (the copy of the contract) of the taxpayer for rendering the specified services;

2) the bill of lading copy, the sea waybill and (or) any other document confirming the fact of acceptance of goods to transportation in which in the graph "Unloading port" the place which is outside the territory of the Russian Federation is specified;

3) the bill of lading copy, the sea waybill and (or) any other document confirming the fact of acceptance of goods to transportation in which in the graph "Unloading port" the emptying point or overloads (transfer) which is in the territory of the Russian Federation is specified (in case of transportation of goods to the discharge point or overload (transfer) in the territory of the Russian Federation for the purpose of their further export from the Russian Federation);

4) the copy of the loading order of goods on the ocean ship on which the goods were transported to the destination which is outside the territory of the Russian Federation with the mark "Loading Is Resolved" of the Russian customs authority, with appendix of the list of vehicles (ocean ships) which delivered load.";

d) in Item 9:

in the paragraph the thirteenth "Item 3.8" shall be replaced with words words "Items 3.8 and 3.8-1", after words "the paragraph the fifth the subitem 3 of Item 3.8" to add with the words "or subitem 2 of Item 3.8-1";

in the paragraph the seventeenth "subitems 2.1 - 2.8" shall be replaced with words words "subitems 2.1 - 2.8-1";

add with the paragraph of the following content:

"The documents specified in Item 3.11 of this Article are represented to tax authority no later than 180 calendar days from the date of putting down by customs authorities of mark in the loading order of goods in time. If after 180 calendar days the taxpayer did not submit the specified documents, transactions on implementation of works (services) provided by subitem 2.13 of Item 1 of Article 164 of this Code stipulated in Item 3 Articles 164 of this Code are subject to the taxation at the rate. If afterwards the taxpayer submits the documents proving application of the tax rate of 0 percent to tax authority, paid amounts of tax are deductible according to the procedure and on conditions which are provided by Articles 171 and 172 of this Code.";

e) in Item 15:

in paragraph one of figure "2.5 - 2.8" to replace with figures "2.5 - 2.8-1";

the paragraph of the sixth after words "the subitem 3 of Item 3." To add 8, with words "subitems 2 - 4 Items 3.8-1, the subitem 2 of Item 3. 11,";

In paragraph one of Item 9 of Article of the 167th figure "2.1 - 2.8, 2.10" to replace 3) with figures "2.1 - 2.8-1, 2.10, 2.13";

Item 2 of Article 256 to add 4) with the subitem 12 of the following content:

"12) fixed asset objects concerning which the taxpayer used the right to application of the tax deduction according to Article 343.6 of this Code.";

Paragraph one of the subitem 1 of Item 1 of article 268 after words "Article 286.1 of this Code" to add 5) with the words "and the tax deduction according to Article 343.6 of this Code";

Article 270 to add 6) with Item 5.2 of the following content:

"5. 2) in expense type on acquisition, construction, production, delivery of fixed asset objects and bringing such objects to the condition suitable for use concerning which the taxpayer used the right to application of the tax deduction according to Article 343.6 of this Code, and in expense type under agreements of technological accession, agreements of investment and other similar agreements concerning which the taxpayer used the right to application of the tax deduction according to Article 343.6 of this Code;";

Item 1.8 of Article 284 to state 7) in the following edition:

"1.8. For the organizations which received resident status of the territory of the advancing social and economic development according to the Federal Law of December 29, 2014 No. 473-FZ "About the territories of the advancing social and economic development in the Russian Federation", resident status of the free port of Vladivostok according to the Federal Law of July 13, 2015 No. 212-FZ "About the free port of Vladivostok" or resident status of the Arctic zone of the Russian Federation according to the Federal Law "About the State Support of Business Activity in the Arctic Zone of the Russian Federation", the tax rate on the tax which is subject to transfer in the federal budget is established in the amount of 0 percent and applied according to the procedure, stipulated in Article 284.4 of this Code.

For the organizations specified in paragraph one of this Item, by the laws of subjects of the Russian Federation the lowered tax rate on the tax which is subject to transfer in budgets of subjects of the Russian Federation according to provisions of Article 284.4 of this Code can be established.";

To state Article 284.4 in the following edition:

"Article 284.4. Features of application of the tax rate to the tax base determined by the taxpayers who received resident status of the territory of the advancing social and economic development according to the Federal Law "About the Territories of the Advancing Social and Economic Development in the Russian Federation", resident status of the free port of Vladivostok according to the Federal Law "About the Free Port of Vladivostok" or resident status of the Arctic zone of the Russian Federation according to the Federal Law "About the State Support of Business Activity in the Arctic Zone of the Russian Federation"

1. The taxpayer - the resident of the territory of the advancing social and economic development, the taxpayer - the resident of the free port of Vladivostok or the taxpayer - the resident of the Arctic zone of the Russian Federation for the purpose of this Chapter the Russian organization which received respectively resident status of the territory of the advancing social and economic development according to the Federal Law of December 29, 2014 No. 473-FZ "About the territories of the advancing social and economic development in the Russian Federation", resident status of the free port of Vladivostok according to the Federal Law of July 13, 2015 No. 212-FZ "About the free port of Vladivostok" is recognized, the resident status of the Arctic zone of the Russian Federation according to the Federal Law "About the State Support of Business Activity in the Arctic Zone of the Russian Federation" and which it is continuous before the expiration specified in items 4 - the 7th this Article of terms of application of the tax rates, stipulated in Item 1.8 Articles 284 of this Code meets at the same time following requirements (further for the purpose of this Article - the resident taxpayer):

1) state registration of the legal entity is performed respectively in the territory of the advancing social and economic development, in the territory of the free port of Vladivostok, in the Arctic zone of the Russian Federation;

2) the organization does not incorporate the separate divisions located outside respectively territory of the advancing social and economic development, the territory of the free port of Vladivostok, the Arctic zone of the Russian Federation;

3) the organization does not apply the special tax regimes provided by this Code;

4) the organization is not member of the consolidated group of taxpayers (this requirement does not extend to residents of the Arctic zone of the Russian Federation);

5) the organization is not non-profit organization, bank, insurance company (insurer), non-state pension fund, the professional participant of the security market, the clearing organization;

6) the organization is not resident of the special economic zone of any type;

7) the organization is not participant of regional investment projects;

8) for the organizations - residents of the Arctic zone of the Russian Federation - the organization does not perform activities for mining, liquefied natural gas production, conversion of hydrocarbonic raw material in the goods which are petrochemistry products.

2. If other is not stipulated in Item 3 these Articles, the resident taxpayer has the right to apply to all tax base the tax rates, stipulated in Item 1.8 Articles 284 of this Code, in case of accomplishment of the following conditions:

1) the income from the activities performed in case of execution of the agreement on activities implementation respectively in the territory of the advancing social and economic development in the territory of the free port of Vladivostok or the agreement on implementation of investing activities in the Arctic zone of the Russian Federation (further in this Article - the agreement on activities implementation), constitutes at least 90 percent of all income considered in case of determination of tax base on tax according to this Chapter without the income in type of positive exchange difference, stipulated in Item 11 parts two of article 250 of this Code, or in total for three tax periods preceding the current tax period, the income from the activities performed in case of execution of the agreement on activities implementation constitutes at least 90 percent of the amount of all income, considered in case of determination of tax base on tax according to this Chapter, without the income in type of positive exchange difference, stipulated in Item 11 parts two of article 250 of this Code;

2) the taxpayer keeps separate account of income gained from the activities performed in case of execution of the agreement on activities implementation and income gained when implementing other activities during the entire period of operation of the agreement on activities implementation.

3. The resident taxpayer has the right to apply the tax rates, stipulated in Item 1.8 Articles 284 of this Code, to the profit got from the activities performed in case of execution of the agreement on activities implementation, in case of accomplishment of the following conditions:

1) the taxpayer keeps separate account of income (expenses) gained (suffered) from the activities performed in case of execution of the agreement on activities implementation and income (expenses) gained (suffered) when implementing other activities during the entire period of operation of such agreement;

2) the taxpayer to tax period in which according to data of tax accounting the first profit on the activities performed in case of execution of the agreement on activities implementation in accounting policy for the purposes of the taxation was got establishes procedure for application of the tax rates, stipulated in Item 1.8 Articles 284 of this Code, concerning the profit got from the activities performed in case of execution of the agreement on activities implementation during the entire period of operation of such agreement.

4. The tax rate provided by paragraph one of Item 1.8 of Article 284 of this Code is applied during five tax periods (ten tax periods to residents of the Arctic zone of the Russian Federation) since tax period in which according to data of tax accounting the first profit on the activities performed in case of execution of the agreement on activities implementation was got if other is not provided by this Article.

The resident taxpayer applies the tax rate provided by paragraph one of Item 1.8 of Article 284 of this Code on condition of establishment by subjects of the Russian Federation to the profit got from the activities performed by the taxpayer in case of execution of the agreement on implementation of activities, the lowered rates of the tax which is subject to transfer in budgets of subjects of the Russian Federation in the location of the taxpayer and also for the location of each of its separate divisions.

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 in the register of residents of the free port of Vladivostok or in the register of residents of the Arctic zone of the Russian Federation 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 which are recognized from the date of inclusion of the taxpayer in the corresponding register are considered and stipulated in Item 11 parts two of Article 250 and the subitem 5 of Item 1 of article 265 of this Code 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.

5. For taxpayers - residents of the territory of the advancing social and economic development or taxpayers - residents of the free port of Vladivostok the size of the tax rate on the tax which is subject to transfer in budgets of subjects of the Russian Federation cannot exceed 5 percent during five tax periods since tax period in which according to data of tax accounting the first profit on the activities performed in case of execution of the agreement on implementation of activities in the territory of the advancing social and economic development or in the territory of the free port of Vladivostok was got and there cannot be less than 10 percent during the following five tax periods.

6. If the resident taxpayer did not get profit on the activities performed in case of execution of the agreement on activities implementation during three following of in a row tax periods (during five following of in a row tax periods if the agreement on implementation of activities provides amount of capital investments in the amount of at least 500 million rubles; during six following of in a row tax periods if the agreement on implementation of activities provides amount of capital investments in the amount of at least 1 billion rubles; during nine following of in a row tax periods if the agreement on implementation of activities provides amount of capital investments in the amount of at least 100 billion rubles) since tax period in which such taxpayer was included respectively in the register of residents of the territory of the advancing social and economic development in the register of residents of the free port of Vladivostok, in the register of residents of the Arctic zone of the Russian Federation, the terms provided by items 4 and the 5th this Article begin to be estimated with the fourth following of in a row tax period (from the sixth following of in a row tax period if the agreement on implementation of activities provides amount of capital investments in the amount of at least 500 million rubles; from the seventh following of in a row tax period if the agreement on implementation of activities provides amount of capital investments in the amount of at least 1 billion rubles; from the tenth following of in a row tax period if the agreement on implementation of activities provides amount of capital investments in the amount of at least 100 billion rubles), beginning from that tax period in which such taxpayer was included respectively in the register of residents of the territory of the advancing social and economic development, in the register of residents of the free port of Vladivostok, in the register of residents of the Arctic zone of the Russian Federation.

7. In case of the termination of resident status of the territory of the advancing social and economic development, resident status of the free port of Vladivostok or resident status of the Arctic zone of the Russian Federation the taxpayer is considered lost the right to application of the tax rates, stipulated in Item 1.8 Articles 284 of this Code, since the beginning of tax period at which it was excluded respectively from the register of residents of the territory of the advancing social and economic development, from the register of residents of the free port of Vladivostok, from the register of residents of the Arctic zone of the Russian Federation.

In case of violation by the resident taxpayer during tax period of conditions, stipulated in Item 1 this Article, the taxpayer is considered lost the right to application of the tax rates, stipulated in Item 1.8 Articles 284 of this Code, from the tax period preceding tax period in which it allows the specified violation. At the same time the tax amount which is not paid in connection with application of the lowered tax rates, stipulated in Item 1.8 Articles 284 of this Code is subject to calculation and payment in the budget. Calculation of the amount of unpaid tax is made since the tax period preceding tax period in which violation of conditions, stipulated in Item 1 this Article is allowed.";

Paragraph one of Item 2 of Article 288 to add 9) with the offer of the following content: "If the taxpayer keeps separate account of the income and expenses for determination of tax base to which are applied excellent from established by paragraphs the first - third Item 1 of Article 284 of this Code the tax rates, then determination of the specified profit share is performed in relation to each such tax base.";

To add 10) with Article 343.6 of the following content:

"Article 343.6. Procedure for reduction of the tax amount estimated in case of production of separate types of minerals by residents of the Arctic zone of the Russian Federation

1. The taxpayer who received resident status of the Arctic zone of the Russian Federation according to the Federal Law "About the State Support of Business Activity in the Arctic Zone of the Russian Federation" having the right to reduce the tax amount estimated when mining, specified in Item 2 of article 337 of this Code (except for the minerals specified in subitems 1.1 and 3 of Item 2 of article 337 of this Code), on new subsoil plots on tax deduction amount, determined and applied according to the procedure, established by this Article (further in this Article - the tax deduction). At the same time reference of the subsoil plot to new subsoil plots and application of the tax deduction are performed concerning each type of the extracted mineral separately.

For the purpose of this Article the new subsoil plot is understood as the subsoil plot located completely in borders of the Arctic zone of the Russian Federation on which degree of clarity of inventories of specific mineral is less than value or is equal to 0,001 value according to data of the state stock balance of minerals as of January 1, 2021 or inventories of such mineral are absent in the state stock balance of minerals as of the specified date.

For the purpose of this Article degree of clarity of inventories of mineral is calculated the taxpayer independently based on data of the state stock balance of minerals for January 1, 2021 as private from division of the amount of cumulative production of specific mineral (including losses in case of production) on the subsoil plot on opening recoverable reserves of such mineral on the subsoil plot. Calculated according to the procedure, established by this Item, value of degree of clarity of inventories of mineral is rounded to the third sign after comma according to the operating procedure for rounding.

The tax deduction is applied from January 1, 2021 to December 31, 2032 inclusive.

2. The tax deduction amount is determined as size actually paid by the taxpayer during the period since January 1, 2021 on the last number of tax period (inclusive) in which the tax deduction, expense amounts on acquisition, construction, production, delivery of the fixed asset objects conforming to requirements, stipulated in Item 3 these Articles, and bringing such objects to condition in which they are suitable for use, and also expenses under agreements of technological accession, agreements of investment and other similar agreements signed only concerning the fixed asset objects specified in Item 3 of this Article with the organizations performing creation and operation of such objects is applied.

At the same time in case of determination of tax deduction amount the expenses specified in paragraph one of this Item incurred concerning the fixed asset objects put into operation, and also concerning the performed agreements specified in paragraph one of this Item are considered.

The tax deduction amount cannot exceed 50 percent of the tax amount which is subject to payment in tax period in which the tax deduction is applied.

3. For the purpose of application of the tax deduction fixed asset objects shall belong to the objects of road, transport, engineering, energy infrastructures necessary for implementation of activities for production of mineral in case of which production the tax amount which is subject to reduction by the tax deduction and also to production capacities for further conversion (enrichment, technological repartition) such mineral is estimated.

Classification of property as fixed asset objects is performed based on provisions of Item 1 of article 257 of this Code.

The fixed asset objects specified in this Item shall be put into operation not earlier than January 1, 2021.

4. If in the transactions considered in case of expense determination, specified in Item 2 of this Article the prices which are not recognized market were applied such expenses are considered in case of the determination of the tax deduction in the amount of determined with use of the prices of the specified transactions accepted for the purposes of the taxation according to the procedure of and using the methods established by Chapter 14.3 of this Code. For the purpose of this Item market price is determined taking into account provisions of Article 105.3 of this Code.

5. The amounts of actually paid expenses specified in Item 2 of this Article, the tax deduction amounts which are not considered in case of determination in tax period can be considered in case of determination of the tax deduction in subsequent tax periods.

The amounts of actually paid expenses specified in Item 2 of this Article, the tax deduction amounts considered in case of determination in tax period are not subject to repeated inclusion in structure of the tax deduction in other tax periods, and also when mining on other subsoil plots or production of other minerals on this subsoil plot.".

Article 2

1. 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, except for Item 10 of article 1 of this Federal Law.

2. Item 10 of article 1 of this Federal Law becomes effective since January 1, 2021.

 

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