FEDERAL LAW OF THE RUSSIAN FEDERATION

of February 17, 2021 No. 8-FZ

About modification of Chapters 23 and 25 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on January 27, 2021

Approved by the Federation Council on February 10, 2021

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. 23, Art. 2289; No. 33, Art. 3413; 2002, No. 22, Art. 2026; No. 30, Art. 3021, 3033; 2003, No. 21, Art. 1958; 2004, No. 27, Art. 2715; No. 34, Art. 3518; No. 35, Art. 3607; 2005, No. 1, Art. 30, 38; No. 24, Art. 2312; No. 27, Art. 2710, 2717; No. 30, Art. 3104; 2006, No. 31, Art. 3436, 3452; No. 50, Art. 5279, 5286; 2007, No. 1, Art. 20; No. 13, Art. 1465; No. 21, Art. 2462; No. 31, Art. 4013; No. 45, Art. 5416; No. 49, Art. 6045; No. 50, Art. 6237; 2008, No. 18, Art. 1942; No. 30, Art. 3614; No. 49, Art. 5723; 2009, No. 18, Art. 2147; No. 23, Art. 2772; No. 29, Art. 3598, 3639; No. 30, Art. 3739; No. 39, Art. 4534; No. 45, Art. 5271; No. 48, Art. 5726, 5731; No. 52, Art. 6444; 2010, No. 15, Art. 1737; No. 31, Art. 4176, 4198; No. 32, Art. 4298; 2011, No. 1, Art. 7; No. 26, Art. 3652; No. 30, Art. 4583; No. 48, Art. 6729, 6731; No. 49, Art. 7014, 7016, 7037; 2012, No. 10, Art. 1164; No. 19, Art. 2281; No. 26, Art. 3447; No. 41, Art. 5526; No. 49, Art. 6750; No. 53, Art. 7604; 2013, No. 23, Art. 2866; No. 27, Art. 3444; No. 30, Art. 4081; No. 44, Art. 5645; No. 48, Art. 6165; No. 52, Art. 6985; 2014, No. 26, Art. 3373; No. 40, Art. 5316; No. 48, Art. 6647, 6657, 6663; 2015, No. 1, Art. 15, 18; No. 24, Art. 3373, 3377; No. 27, Art. 3968; No. 41, Art. 5632; No. 48, Art. 6686, 6688, 6692; 2016, No. 1, Art. 16; No. 7, Art. 920; No. 27, Art. 4175, 4180, 4184; No. 49, Art. 6841, 6843, 6844, 6849; 2017, No. 15, Art. 2133; No. 40, Art. 5753; No. 45, Art. 6578; No. 49, Art. 7307, 7314, 7318, 7324, 7326; 2018, No. 1, Art. 20; No. 9, Art. 1289, 1291; No. 18, Art. 2558, 2568, 2583; No. 28, Art. 4143; No. 30, Art. 4535; No. 32, Art. 5087, 5090; No. 45, Art. 6836, 6844; No. 49, Art. 7496, 7497; No. 53, Art. 8416, 8419; 2019, No. 18, Art. 2225; No. 22, Art. 2664, 2667; No. 25, Art. 3167; No. 27, Art. 3523; No. 30, Art. 4112; No. 39, Art. 5371, 5373, 5375, 5377; No. 52, Art. 7777; 2020, No. 13, Art. 1857; No. 14, Art. 2032; No. 17, Art. 2699; No. 24, Art. 3746; No. 46, Art. 7212; No. 48, Art. 7625, 7627) following changes:

Paragraph two of Item 2.3 of Article 210 to declare 1) invalid;

2) in Article 214:

a) Item 1 after the word of "dividends" to add with the words "in the part paid by the taxpayer or withheld by the tax agent";

b) in paragraph one of Item 2 of the word "the taxpayer independently" to exclude, add with the offer of the following content: "At the same time calculation of set of tax bases the taxpayer for the purposes of application of the rate specified in Item 1 of Article 224 of this Code does not join the tax bases specified in subitems 2 - the 9th Item 2.1 of article 210 of this Code.";

c) Item 3:

after words "in" to add participations with the word "Russian", to add with words ", taking into account provisions of Item 3.1 of this Article";

add with the paragraph of the following content:

"In case of determination of tax amount by the tax agent according to this Item calculation of set of tax bases for the purposes of application of the rate specified in Item 1 of Article 224 of this Code does not join the tax bases specified in subitems 2 - the 9th Item 2.1 of article 210 of this Code.";

d) add with Item 3.1 of the following content:

"3.1. The income tax of the organizations estimated and withheld in the relation of the dividends received by the Russian organization is subject to offsetting in case of determination of the tax amount which is subject to payment concerning the income of the taxpayer recognized by the tax resident of the Russian Federation from equity in this Russian organization in proportion to share of such participation. At the same time the tax amount on profit of the organizations which is subject to offsetting is determined by the following formula:

 

where ZNP - the tax amount on profit of the organizations which is subject to offsetting;

BZ - base for determination of the tax amount on profit of the organizations which is subject to offsetting. At the same time the indicator of BZ is accepted equal to the smallest value from the following sizes:

the amount of the income from equity concerning which the tax amount is estimated;

the work of indicators To and D 2,

where To - the relation of the amount of the dividends which are subject to distribution for benefit of the taxpayer - the receiver of dividends, to the total amount of the dividends which are subject to distribution by the Russian organization for benefit of all receivers;

D2 - the total amount of the dividends received by the Russian organization, determined according to the procedure, stipulated in Item the 5th articles 275 of this Code.

The procedure for offsetting of the income tax of the organizations established by this Item is not applied to the tax amounts estimated concerning the income in type of the dividends specified in subitem 1.1 of Item 1 of article 208 of this Code.

Provisions of this Item are applied also if receivers of the income in type of the dividends paid by the Russian organization of the foreign organization which is acting for the benefit of the third parties are the physical persons recognized by tax residents of the Russian Federation.";

3) in Item 9 of Article 217:

a) in paragraph one of the word "16 years of children" shall be replaced with words "18 years of children, and also children aged up to 24 years which are studying full-time in the educational organizations";

b) state paragraph two in the following edition:

"at the expense of means of the organizations (individual entrepreneurs), except as specified such compensation (payment) of cost of the permits acquired in one tax period repeatedly (repeatedly);";

4) in Article 225:

a) in the subitem 2 of Item 1:

word of "Code". replace with the word "the Code;";

add with the paragraph of the following content:

"In case of calculation of tax amount by the taxpayer recognized by the tax resident of the Russian Federation, or the tax agent concerning income from equity in the organization gained in the form of dividends, provisions of this Item are applied taking into account the features established by Items 2 and 3 of article 214 of this Code.";

b) add Item 2 with the words "and Items 2 - 3.1 articles 214 of this Code";

Item 24.2 of part two of Article 255 to state 5) in the following edition:

"24. 2) expenses on fee:

on the organization of tourism and rest in the territory of the Russian Federation according to the agreement on realization of tourist product, rendered to workers, their spouses, parents, children (including adopted) aged up to 18 years, the ward aged up to 18 years, and also to the children (including adopted) aged up to 24 years who are studying full-time in the educational organizations, the former ward (after the termination of guardianship or custody) aged up to 24 years who is studying full-time in the educational organizations;

on sanatorium treatment in the territory of the Russian Federation. Expenses on payment by the employer of the services in sanatorium treatment (including expenses on accommodation and food) in the territory of the Russian Federation rendered to persons listed in the paragraph the second this Item and also expenses in the form of the amounts of total or partial compensation to specified persons of the costs for fee made by them on sanatorium treatment (including expenses on accommodation and food) in the territory of the Russian Federation belong to the specified expenses.

For the purpose of this Item services in the organization of tourism and rest the following services rendered under the agreement on realization of tourist product signed by the employer with tour operator or travel agent in the territory of the Russian Federation are recognized:

services in transportation of the tourist in the territory of the Russian Federation air, water, automobile and (or) by rail to destination and back or along other route approved in the agreement on realization of tourist product;

services of accommodation of the tourist in hotel (hotels) or other (others) the means (means) of placement, object of sanatorium treatment and rest located in the territory of the Russian Federation including food services of the tourist if food services are provided in complex with services of hotel accommodation or other means of placement, object of sanatorium treatment and rest;

excursion services.

The expenses specified in this Item are considered in the amount of actually made expenses, but no more than 50 000 rubles in total for tax period on each of persons listed in the paragraph the second this Item, and on condition of accomplishment of the requirement established by the paragraph the ninth Item 16 of this part;";

6) in Article 275:

a) in Item 5:

in paragraph five of the word "or Item 1 of Article 224" to exclude;

in paragraph seven:

shall be replaced with words the words "and also the dividends specified in subitem 50.1 of Item 1 of Article of 251 of this Code" "the dividends specified in subitem 50.1 of Item 1 of Article of 251 of this Code, and also dividends to which according to the international treaty of the Russian Federation regulating the tax matters the tax rate in smaller size, than the tax rate established by the subitem 2 of Item 3 of Article 284 of this Code is applied";

add with words ", and (or) when calculating size of offsetting of the income tax of the organizations according to Item 3.1 of article 214 of this Code";

b) in Item 6:

in paragraph one of the word "and (or) to the physical person who is not the tax resident of the Russian Federation" to exclude, shall be replaced with words the words "the tax rates established by the subitem 3 of Item 3 of Article 284 or Item 3 of Article 224 are applied" "the tax rate established by the subitem 3 of Item 3 of Article 284 is applied";

in the paragraph the second to exclude the words "physical persons and (or)".

Article 2

1. Determine that if organizers of the gamblings held in casino and slot machine halls in 2020 did not provide to tax authority data according to the paragraph to the second Item 3 of article 214.7 of the Tax Code of the Russian Federation, determination of tax base and calculation of tax amount on the income of physical persons from the income in type of the prizes received from participation in the gamblings held in casino and slot machine halls, in 2020 are made by tax authority based on the data presented by organizers of gamblings in tax authorities electronically in the form of the register of data in time no later than May 1, 2021.

2. The scope of information, included in the register of data specified regarding 1 this Article, the format and procedure for submission of the register of data electronically affirm federal executive body, the representative for control and supervision in the field of taxes and fees.

Article 3

Determine that the organizations and the individual entrepreneurs applying in the fourth quarter 2020 system of the taxation in the form of unified imputed income tax to separate types of activity and meeting the requirements established by Chapter 26.2 of the Tax Code of the Russian Federation having the right to notify no later than March 31, 2021 tax authority in the location of the organization or the residence of the individual entrepreneur on transition to simplified taxation system since January 1, 2021. At the same time the organization has the right to pass to simplified taxation system if following the results of nine months 2020 its income determined according to article 248 of the Tax Code of the Russian Federation which taxation was performed according to general regime of the taxation did not exceed 112, 5 million rubles.

Article 4

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. Items 3 and 5 of article 1 of this Federal Law become effective after one month from the date of its official publication, but not earlier than the 1st of the next tax period on the corresponding tax.

3. The paragraph the fourth the subitem "an" of Item 6 of Article 1 becomes effective since January 1, 2022.

4. Item provisions 1, of paragraph one of Item 2, of Items 3 and 3.1 of Article 214, of Items 1 and 2 of Article 225, of paragraphs of the fifth and seventh Item 5 and Item 6 of article 275 of the Tax Code of the Russian Federation (in edition on the date of official publication of this Federal Law) are applied to income gained by the taxpayer in tax periods since 2021.

 

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info