FEDERAL LAW OF THE RUSSIAN FEDERATION

of October 15, 2020 No. 321-FZ

About modification of part the second the Tax Code of the Russian Federation regarding introduction of the return excise on ethane, the liquefied hydrocarbon gases and the investment coefficient applied in case of determination of the size of the return excise on oil raw materials

Accepted by the State Duma on September 23, 2020

Approved by the Federation Council on October 7, 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, 3421, 3429; 2002, No. 1, Art. 4; No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 1, Art. 6; No. 22, Art. 2066; No. 23, Art. 2174; No. 28, Art. 2886; 2004, No. 27, Art. 2711; No. 28, Art. 2886; No. 31, Art. 3222; No. 34, Art. 3517, 3520; No. 45, Art. 4377; 2005, No. 1, Art. 9, 30; No. 24, Art. 2312; No. 27, Art. 2713; No. 30, Art. 3101, 3117, 3118, 3128; No. 52, Art. 5581; 2006, No. 1, Art. 12; No. 27, Art. 2881; No. 31, Art. 3433, 3436, 3450; No. 43, Art. 4412; 2007, No. 1, Art. 7, 31; No. 21, Art. 2461; No. 31, Art. 4013; No. 45, Art. 5417; No. 46, Art. 5553; 2008, No. 30, Art. 3598, 3614; No. 52, Art. 6218, 6227; 2009, No. 29, Art. 3625; No. 30, Art. 3735; No. 48, Art. 5731, 5732; No. 52, Art. 6450; 2010, No. 15, Art. 1737; No. 28, Art. 3553; No. 31, Art. 4198; No. 46, Art. 5918; No. 48, Art. 6247, 6248; 2011, No. 1, Art. 37; No. 23, Art. 3265; No. 24, Art. 3357; No. 27, Art. 3881; No. 30, Art. 4566, 4575, 4583, 4593, 4596, 4606; No. 48, Art. 6729, 6731; No. 49, Art. 7016, 7063; 2012, No. 18, Art. 2128; No. 24, Art. 3066; No. 27, Art. 3588; No. 31, Art. 4319; No. 49, Art. 6748, 6749, 6750, 6751; No. 53, Art. 7578, 7584, 7607; 2013, No. 9, Art. 874; No. 14, Art. 1647; No. 27, Art. 3444; No. 30, Art. 4046, 4081, 4084; No. 40, Art. 5033, 5037, 5038, 5039; No. 44, Art. 5640, 5645; No. 48, Art. 6165; No. 51, Art. 6699; No. 52, Art. 6981; 2014, No. 16, Art. 1838; No. 26, Art. 3393; No. 30, Art. 4220, 4222; No. 43, Art. 5796; No. 48, Art. 6647, 6657, 6660, 6685, 6687; 2015, No. 1, Art. 11; No. 24, Art. 3377; No. 27, Art. 3948; No. 48, Art. 6688, 6689; 2016, No. 9, Art. 1169; No. 11, Art. 1489; No. 15, Art. 2063, 2064; No. 22, Art. 3092; No. 27, Art. 4158, 4175, 4178, 4179; 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. 18, Art. 2575; 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. 23, Art. 2908; No. 31, Art. 4414, 4443; No. 39, Art. 5371, 5374, 5375, 5376; No. 48, Art. 6740; 2020, No. 12, Art. 1647, 1657; No. 24, Art. 3746; No. 29, Art. 4507) following changes:

1) in Article 179.2:

a) add Item 1 with the subitem 6 of the following content:

"6) production of alcohol-containing non-food products in the form of gel, cream on gel basis (cream-gel) as which raw materials for production (in which production process) ethyl alcohol is used, - the certificate on production of alcohol-containing non-food products.";

b) in the subitem 5 of Item 2 the word "capacities;" shall be replaced with words "capacities. For the purpose of this Chapter production capacities are understood as constructions, technological installations and the equipment;";

c) add item 4 with the subitem 6 of the following content:

"6) the certificate on production of alcohol-containing non-food products - in the presence at the organization on the property right (on the right of economic maintaining or operational management) capacities on storage of ethyl alcohol, on production, storage and leave of alcohol-containing non-food products in the form of gel, cream on gel basis (cream-gel) as which raw materials for production (in which production process) ethyl alcohol is used.";

d) add Item 4.1 with the subitem 4 following of content:

"4) the list of types of the made products with indication of certificate number about state registration (its registration number) - if in accordance with the legislation of the Russian Federation and (or) the right of the Eurasian Economic Union obligatory state registration of such products is provided or if obligatory state registration is not provided, - copies of documents according to which this type of products (specifications, regulations, the information about structure of components of products with indication of regulations of use of ethyl alcohol as raw materials (auxiliary material) is made.";

e) to add the subitem 4 of Item 4.5 with words ", and (or) change of documents according to which they are made";

e) in Item 6 of the word "and also in case of loss of the certificate by the organization" to exclude, add with the offer of the following content: "In case of loss of the certificate by the organization such organization has the right to address to tax authority behind issue of the duplicate.";

The paragraph the fifth Item 1 of Article 179.3 after words of "associated petroleum gas" to add 2) with words ", ethane, the liquefied hydrocarbon gas (further also in this Chapter - SUG)";

3) in the subitem 1 of item 4 of Article 179.5:

third to add the paragraph with words "(except for small size vessels)";

add with the paragraph of the following content:

"the copy of the ship ticket confirming the swimming right under National flag of the Russian Federation - concerning small size vessels;";

4) in Article 179.7:

a) in the subitem 3 of Item 2 of the word "provided that at the time of submission of the statement the specified agreement is effective and the facts of its failure to carry out is not elicited" shall be replaced with words "or the organization applicant is the third party of the agreement on replacement of the party in the agreement on upgrade of oil processing capacities signed till June 1, 2019";

b) in the paragraph the second Item 3 of the word "the oil processing capacities included by this organization in the agreement on upgrade and put into operation during the period since January 1, 2015" shall be replaced with words "the oil processing capacities included in the agreement on upgrade and put into operation during the period since July 1, 2014";

c) state Item 5 in the following edition:

"5. The Russian organization which directed to conversion in 2017 oil raw materials of more than 600 thousand tons, in the presence at it on the property right and (or) other legal cause of the production capacities necessary for implementation of the engineering procedures (at least one type) on conversion of oil raw materials specified in Item 11 of this Article, measuring instruments for determination of amount of the oil raw materials directed to conversion if such organization satisfies at least to one of the following conditions has the right to sign the agreement on upgrade of oil processing capacities:

1) after completion of the actions provided by the agreement on upgrade of oil processing capacities, the relation of production volume of automobile gasoline of class 5, made from the oil raw materials directed by such organization to conversion to amount of the oil raw materials directed to conversion following the results of every year will constitute at least 0,1;

2) the aggregate original cost of the fixed asset objects provided for inclusion in the agreement on upgrade of oil processing capacities and put into operation during the period from July 1, 2014 to January 1, 2024 makes at least 60 billion rubles.";

d) add with Items 5.1 - 5.5 following of content:

"5.1. In the agreement on upgrade of oil processing capacities the actions connected with designing, construction, commissioning of installations of secondary oil refining and also terms of realization of the specified actions are specified.

For the purposes of the conclusion of agreements on upgrade of oil processing capacities by the Government of the Russian Federation the list of installations of secondary oil refining which can be subject of such agreements affirms.

The form of the agreement on upgrade of oil processing capacities, procedure for the conclusion (termination) for the agreement on upgrade of oil processing capacities, procedure for introduction of amendments to the agreement on upgrade of oil processing capacities, procedure for control of execution of the agreement on upgrade of oil processing capacities are established by the Government of the Russian Federation.

After January 1, 2022 introduction of amendments to the agreement on upgrade of oil processing capacities, except for changes of the terms of implementation of actions specified in the agreement, but no more than for six months in comparison with the terms of realization of these actions fixed in the agreement on upgrade of oil processing capacities as of January 1, 2021, and also except for replacements of the party in the agreement on upgrade of oil processing capacities, stipulated in Item 5.5 these Articles is not allowed.

5.2. The federal executive body performing functions on development and realization of state policy and normative legal regulation in the field of fuel and energy complex annually till July 1 of the current year performs check of accomplishment of the actions specified in the agreement on upgrade of oil processing capacities, previous calendar year.

The federal executive body performing functions on development and realization of state policy and normative legal regulation in the field of fuel and energy complex terminates the agreement on upgrade of oil processing capacities unilaterally in case of violation of terms of realization at least of one of the actions provided by the agreement on upgrade of oil processing capacities.

The federal executive body performing functions on development and realization of state policy and normative legal regulation in the field of fuel and energy complex notifies the organization which is the agreement party about upgrade of oil processing capacities, about agreement cancelation about upgrade of oil processing capacities within fifteen working days from the date of termination of the specified agreement.

5.3. The agreement on upgrade of oil processing capacities is considered unexecuted in case of approach at least of one of the following circumstances:

1) the agreement on upgrade of oil processing capacities is terminated on the basis specified in Item 5.2 of this Article;

2) the decision on reorganization of the organization which signed the agreement on upgrade of oil processing capacities, or the decision on liquidation of the specified organization during the period since January 1, 2021 to the 1st in which the taxpayer from the federal executive body performing functions on development and realization of state policy and normative legal regulation in the field of fuel and energy complex receives confirmation of full implementation of the specified agreement on upgrade of oil processing capacities is made, but no later than January 1, 2025 - if other is not stipulated in Item 5.5 these Articles;

3) for the organization which signed the agreement on upgrade of oil processing capacities on the basis specified in the subitem 1 of Item 5 of this Article - if after the first quarter, either six months, or nine months, or twelve months 2024 or 2025 the relation of amount of automobile gasoline of class 5, which was made from the oil raw materials directed to conversion and belonging to the organization on the property right and was realized by it in the territory of the Russian Federation in the corresponding period to amount of the oil raw materials directed in the corresponding period to conversion and belonging to the organization on the property right was less 0,1;

4) for the organization which signed the agreement on upgrade of oil processing capacities on the basis specified in the subitem 2 of Item 5 of this Article - if the aggregate original cost of the fixed asset objects included in the agreement on upgrade of oil processing capacities and put into operation during the period from July 1, 2014 to January 1, 2024 appeared less than 60 billion rubles.

For the purposes of this subitem the original cost of fixed asset is determined according to the procedure, stipulated in Item 1 articles 257 of this Code. If in the transactions considered when forming original cost of fixed asset the prices which are not recognized market were applied the original cost of such fixed asset for the purposes of this subitem is determined with use of the prices of the specified transactions accepted for the purposes of the taxation according to the procedure of and using methods which are established by Chapter 14.3 of this Code. For the purpose of this paragraph market price is determined taking into account provisions of Article 105.3 of this Code;

5) during the period since January 1, 2021 to the 1st in which the taxpayer from the federal executive body performing functions on development and realization of state policy and normative legal regulation in the field of fuel and energy complex receives confirmation of full implementation of the agreement on upgrade of oil processing capacities, but no later than January 1, 2025 the property right of the organization (except for case of death or destruction of property) concerning the fixed asset objects provided by the agreement on upgrade of oil processing capacities is stopped - if other is not stipulated in Item 5.5 these Articles.

5.4. The organization which signed the agreement on upgrade of oil processing capacities (further in this Item - the organization applicant), handles in the federal executive body performing functions on development and realization of state policy and normative legal regulation in the field of fuel and energy complex request about confirmation of full (partial) implementation by the specified organization of the agreement on upgrade of oil processing capacities (further also - request).

At the request of the organization applicant the federal executive body performing functions on development and realization of state policy and normative legal regulation in the field of fuel and energy complex before the expiration of thirty days from the date of receipt of request directs to the specified organization in writing confirmation of complete (partial) agreement performance about upgrades of oil processing capacities or refusal in such confirmation.

The federal executive body performing functions on development and realization of state policy and normative legal regulation in the field of fuel and energy complex directs to the organization applicant confirmation of complete (partial) agreement performance about upgrade of oil processing capacities provided that the amount of actually paid and documentary confirmed costs which are directly connected with creation of the fixed asset objects included in the agreement on upgrade of oil processing capacities as of the 1st of receipt of request exceeded 60 billion rubles (40 billion rubles - for case of partial agreement performance about upgrade of oil processing capacities). At the same time the organization applicant shall apply to request of the copy of the documents confirming the actual payment of the costs specified in this paragraph which types correspond to the list of types of supporting documents approved by the federal executive body performing functions on development and realization of state policy and normative legal regulation in the field of fuel and energy complex (further in this Item - the list).

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