FEDERAL LAW OF THE RUSSIAN FEDERATION

of February 17, 2023 No. 22-FZ

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

Accepted by the State Duma on February 9, 2023

Approved by the Federation Council on February 15, 2023

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, the Art. 3340, 3341; 2001, No. 1, Art. 18; No. 33, Art. 3413, 3421, 3429; No. 53, Art. 5015; 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, 3231; No. 34, Art. 3520, 3522, 3524; No. 45, Art. 4377; 2005, No. 1, Art. 30; No. 24, Art. 2312; No. 27, Art. 2713; No. 30, Art. 3118, 3129, 3130; No. 52, Art. 5581; 2006, No. 10, Art. 1065; No. 23, Art. 2382; No. 31, Art. 3433, 3436, 3443; No. 45, Art. 4627, 4628; No. 50, Art. 5279; 2007, No. 1, Art. 31, 39; No. 21, Art. 2461, 2462; No. 22, Art. 2563; No. 23, Art. 2691; 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, 3616; No. 48, Art. 5504, 5519; No. 49, Art. 5723; No. 52, Art. 6237; 2009, No. 1, Art. 13, 21, 31; No. 11, Art. 1265; No. 29, Art. 3598; No. 48, Art. 5731, 5732, 5737; No. 51, Art. 6153, 6155; No. 52, Art. 6444, 6455; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 25, Art. 3070; No. 31, Art. 4186, 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 45, Art. 5756; 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. 29, Art. 4291; No. 30, Art. 4566, 4575, 4583, 4587, 4593, 4596, 4597; No. 45, Art. 6335; No. 47, Art. 6610, 6611; No. 48, Art. 6729, 6731; No. 49, Art. 7014, 7016, 7017, 7037, 7043; No. 50, Art. 7359; 2012, No. 19, Art. 2281; No. 25, Art. 3268; No. 26, Art. 3447; No. 27, Art. 3588; No. 31, Art. 4334; No. 41, Art. 5526, 5527; No. 49, Art. 6748, 6751; No. 53, Art. 7584, 7596, 7619; 2013, No. 19, Art. 2321; No. 23, Art. 2866, 2889; No. 30, Art. 4031, 4048, 4049, 4081; No. 40, Art. 5037, 5038, 5039; No. 44, Art. 5640, 5645; No. 48, Art. 6165; No. 51, Art. 6699; No. 52, Art. 6985; 2014, No. 8, Art. 737; No. 16, Art. 1835, 1838; \Art. U-2116\19, 2313, 2321; No. 23, Art. 2938; No. 26, Art. 3373; No. 30, Art. 4220, 4239; No. 48, Art. 6647, 6657, 6660, 6661, 6663; 2015, No. 1, Art. 13, 16, 17, 18, 32; No. 10, Art. 1402; No. 24, Art. 3377; No. 27, Art. 3968; No. 29, Art. 4340; No. 48, Art. 6684, 6687, 6688, 6689, 6692, 6694; 2016, No. 1, Art. 16, 18; No. 7, Art. 920; No. 9, Art. 1169; No. 15, Art. 2063; No. 18, Art. 2504; No. 22, Art. 3092; No. 23, Art. 3298; No. 26, Art. 3856; No. 27, Art. 4158, 4175, 4176, 4182, 4184; No. 49, Art. 6844, 6848; 2017, No. 1, Art. 4, 16; No. 11, Art. 1534; No. 15, Art. 2131; No. 30, Art. 4441, 4446, 4448, 4449; No. 40, Art. 5753; No. 45, Art. 6579; No. 47, Art. 6842; No. 49, Art. 7307, 7314, 7315, 7316, 7318, 7320, 7323, 7324, 7325; 2018, No. 1, Art. 20, 50; No. 18, Art. 2565, 2568, 2575, 2583; No. 24, Art. 3404, 3410; No. 30, Art. 4534; No. 32, Art. 5087, 5090, 5094, 5095; No. 45, Art. 6828, 6847; No. 47, Art. 7135; No. 49, Art. 7496, 7499; No. 53, Art. 8416, 8419; 2019, No. 16, Art. 1826; No. 18, Art. 2202, 2225; No. 22, Art. 2664; No. 23, Art. 2908, 2920; No. 27, Art. 3527; No. 30, Art. 4112, 4113, 4114; No. 31, Art. 4414, 4428; No. 39, Art. 5371, 5374, 5375, 5376; 2020, No. 12, Art. 1657; No. 13, Art. 1857; No. 17, Art. 2699; No. 24, Art. 3746; \Art. U-2116\29, 4501, 4505, 4514; No. 31, Art. 5024; No. 42, Art. 6508, 6510, 6522; No. 46, Art. 7212; No. 48, Art. 7627; 2021, No. 18, Art. 3048; No. 24, Art. 4214, 4217; No. 27, Art. 5133, 5136; No. 49, Art. 8146, 8147; 2022, No. 9, Art. 1250; No. 10, Art. 1394; No. 11, Art. 1597; No. 13, Art. 1955, 1956, 1957; No. 16, Art. 2598, 2599; No. 22, Art. 3535; No. 27, Art. 4597, 4612, 4626; No. 29, Art. 5206, 5234, 5288, 5290, 5291, 5295, 5301; No. 45, Art. 7676; No. 48, Art. 8310; No. 52, Art. 9350, 9353; 2023, No. 1, Art. 12, 13, 43; Russian newspaper, 2023, on January 30) following changes:

Item 3 of Article 149 to add 1) with subitem 15.4 of the following content:

"15. 4) transfer of money on the financing of participation of the managing companion in the agreement on service risks as the operator performed according to the management agreement by financing and also transfer of money by the managing companion as a result of distribution of money according to the management agreement financing;";

Item 4.1 of Article 170 to add 2) with subitem 4.1 of the following content:

"4. 1) the agreement party about management of financing when calculating proportion considers the money received from the managing companion in the amount of the corresponding revenues as a result of distribution of money according to the management agreement by financing;";

Paragraph two of Item 5.2 of Article 179.7 to state 3) in the following edition:

"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 such agreement, except for violations of terms of realization and financing of the actions specified in such agreement, falling on the period of 2022 and 2023 on condition of their accomplishment till December 31, 2023 inclusive and also violations of terms of realization and financing of the actions specified in such agreement signed on the basis specified in the subitem 2 of Item 5 of this Article, falling on the period of 2023 on condition of their accomplishment till December 31, 2025 inclusive.";

Paragraphs two and third the subitem 12 of Item 1 of Article 181 to state 4) in the following edition:

"For the purpose of this Chapter benzene liquid with content (on weight) the corresponding elementary aromatic hydrocarbon at least 99 percent is recognized.

For the purpose of this Chapter paraxylol or orthoxylol liquid with content (on weight) the corresponding isomer of xylol (dimethylbenzene) at least 95 percent is recognized;";

5) in the subitem 26 of Item 1 of Article 182:

a) word "property;" to replace with the word of "property".;

b) add with the paragraph of the following content:

"For the purpose of this subitem receipt by person having the certificate on making of transactions with benzene, paraxylol or orthoxylol of the benzene, paraxylol or orthoxylol made as a result of rendering to such person services in conversion of the raw materials (materials) belonging to such person on the property right also is considered committed in case of production of benzene, paraxylol or orthoxylol at intermediate stage of continuous engineering procedure of production of petrochemistry by the organization rendering the specified services in conversion of raw materials (materials) including in petrochemistry products;";

Item 9 of Article 187 to state 6) in the following edition:

"9. Tax base on the taxation objects specified in subitems 25 - the 27th Item 1 of Article 182 of this Code, are determined as amount of the received and (or) credited benzene, paraxylol or orthoxylol in kind taking into account the features established by this Item.

The tax base concerning the benzene, paraxylol or orthoxylol which are considered credited based on paragraph two of the subitem 26 of Item 1 of Article 182 of this Code is determined as amount made at intermediate stage of continuous engineering procedure of production of petrochemistry of benzene, paraxylol or orthoxylol in kind by the organization rendering to the taxpayer having the certificate on making of transactions with benzene, paraxylol or orthoxylol, services in conversion of the raw materials (materials) belonging to such taxpayer on the property right including in petrochemistry products. At the same time I will eat around the made benzene, paraxylol or orthoxylol, and also I will eat around used benzene, paraxylol or orthoxylol for production including products of petrochemistry it is determined based on these measuring instruments belonging to the organization rendering to such taxpayer the specified services.";

The paragraph of the twenty eighth of Item 8 of Article 193 to add 7) with the offer of the following content: "The condition established by this paragraph is not applied to the taxpayer who signed the agreement on upgrade of oil processing capacities and corresponding to the criteria established by the Government of the Russian Federation.";

8) in paragraph eight of Item 2 of Article 195 the word", orthoxylol" shall be replaced with words "either orthoxylol, or day of its production by the organization rendering to person having the certificate on making of transactions with benzene, paraxylol or orthoxylol, services in conversion of the raw materials (materials) belonging to the specified person on the property right";

Paragraph two of Item 20 of Article 200 to state 9) in the following edition:

"When using received (credited, including considered credited based on paragraph two of the subitem 26 of Item 1 of Article 182 of this Code) benzene, paraxylol or orthoxylol the coefficient is applied to production of petrochemistry in the following sizes:";

10) in Item 20 of Article 201:

a) add subitem 4 with words ", except as specified, if benzene, the paraxylol or orthoxylol is considered credited based on paragraph two of the subitem 26 of Item 1 of Article 182 of this Code";

b) add with the subitem 7 of the following content:

"7) if benzene, paraxylol or orthoxylol is considered the taxpayer credited based on paragraph two of the subitem 26 of Item 1 of Article 182 of this Code in case of production of benzene, paraxylol or orthoxylol by the organization rendering to the taxpayer of service in conversion of the raw materials (materials) belonging to the taxpayer on the property right - the documents confirming production and use of benzene by such organization, paraxylol or orthoxylol from the raw materials (materials) belonging to the taxpayer on the property right, and I will eat around the made and used benzene, paraxylol or orthoxylol (in particular, the quality certificate on the made benzene, paraxylol or orthoxylol, the report on conversion of raw materials and development of products on installation).";

Part the second Article 250 to add 11) with Items 30 and 31 of the following content:

"30) in cost type of revenues of the extracted minerals or in the form of money or other property received from realization of the extracted minerals and relating to their revenues which are subject to obtaining in case of their distribution under the agreement on service risks or on the management agreement financing;

31) received in case of agreement signature about service risks or management agreements financing which receipt is condition of the conclusion of the specified agreements.";

Item 1 of Article 251 to add 12) with subitem 10.1 of the following content:

"10. 1) in the form of the money received by the managing companion according to the management agreement financing for the purpose of implementation of activities by it as the operator under the agreement on service risks and also the money received by the agreement party about management of financing from the managing companion in the amount of the cost of the compensation part of the extracted minerals which is due to such participant within this agreement;";

Subitem 48.5 of Item 1 of Article 264 to add 13) with words ", and also the expenses of the operator under the agreement on service risks provided by the agreement on service risks, in the form of cash amount, listed to the subsoil user, equal to the size suffered by the subsoil user before agreement signature about service risks of the expenses (their part) connected with implementation by the subsoil user of activities for development";

Item 1 of Article 265 to add 14) with subitems 19.13 and 19.14 of the following content:

"19. 13) expenses in cost type of revenues of the extracted minerals or in the form of money or other property received from realization of the extracted minerals and relating to their revenues which are subject to transfer in case of their distribution under the agreement on service risks or on the management agreement financing;

19. 14) the expenses performed in case of agreement signature about service risks or management agreements by financing if they are condition of the conclusion of the specified agreements;";

15) in Item 2 of Article 266:

a) add with the new paragraph the seventeenth the following content:

"The bad debt (debt, unreal to collection) receivables which arose within the agreement on service risks or the management agreement financing and on which obligations are stopped in case of early termination of such agreements (including in connection with the termination of activities for development of the subsoil plot concerning which such agreements, according to the procedure, established by the legislation are signed, and (or) in accordance with the terms of the relevant agreement) on circumstances, for which any of the parties of the relevant agreement is not responsible are also recognized, and at the same time there are no extracted minerals or amounts of the extracted minerals there is not enough for covering of expenses of the parties of the relevant agreement.";

b) the seventeenth to consider the paragraph the paragraph the eighteenth;

Article 270 to add 16) with Item 12.2 of the following content:

"12. 2) in the form of the cash amounts transferred to the managing companion according to the management agreement by financing for the purpose of implementation of activities by it as the operator under the agreement on service risks and also the cash amounts given by the managing companion to the agreement party about management of financing in the amount of the cost of the compensation part of the extracted minerals which is due to such participant within this agreement;";

Item 4 of Article 271 to add 17) with subitems 14.2 - 14.4 following of content:

"14. 2) date for which according to the agreement on service risks or the management agreement financing distributes the extracted minerals either money or other property received from realization of the extracted minerals - for the income specified in Item 30 parts two of article 250 of this Code;

14. 3) the last date of the accounting (tax) period in which the agreement on service risks or the management agreement is signed by financing, - for the income specified in Item of 31 parts two of article 250 of this Code;

14. 4) receipt date of money, but no later than March 31, 2025 - for the income in type of the percent added in 2023 and 2024 on debt obligations of the foreign organization before the taxpayer whose share of direct participation in this foreign organization constitutes more than 50 percent if concerning this foreign organization according to the legislation and (or) decisions of the courts of foreign state in 2022 - 2024 rationing arrangements as a result of which charge of percent on obligations of this foreign organization to the taxpayer stops were established;";

Item 7 of Article 272 to add 18) with subitems 17 and 18 of the following content:

"17) date for which according to the agreement on service risks or the management agreement financing distributes the extracted minerals either money or other property received from realization of the extracted minerals - for the expenses specified in subitem 19.13 of Item 1 of article 265 of this Code;

18) the last date of the accounting (tax) period in which the agreement on service risks or the management agreement is signed by financing, - for the expenses specified in subitem 19.14 of Item 1 of article 265 of this Code.";

Article 278 to add 19) with Item 7 of the following content:

"7. Provisions of this Article are not applied to activities within agreements on service risks and the related management agreements by financing.";

Article 278.2 to add 20) with Item 14 of the following content:

"14. Provisions of this Article are not applied to activities within agreements on service risks and the related management agreements by financing.";

21) Item 1.17 of article 284 after words of "the right to gas export" to add with words "according to Item 2 of part 1.1 of article 3 of the Federal Law of July 18, 2006 No. 117-FZ "About gas export";

Item 1 of Article 309 to add 22) with subitem 9.3 of the following content:

"9. 3) the income specified in Items 30 and 31 of part two of article 250 of this Code, paid for benefit of the foreign organization - the agreement party about service risks or management agreements financing;".

Article 2

1. This Federal Law becomes effective from the date of its official publication, except for Items 3 - the 10th article 1 of this Federal Law.

2. Items 3 - the 10th 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 excises.

3. Action of provisions of Items 30 and 31 of part two of Article 250, subitem 10.1 of Item 1 of Article 251, subitem 48.5 of Item 1 of Article 264, subitems 19.13 and 19.14 of Item 1 of Article 265, Item 2 of Article 266, Item 12.2 of Article 270, subitems 14.2 - 14.4 items 4 of Article 271, subitems 17 and 18 of Item 7 of Article 272, Item 7 of Article 278, Item 14 of Article 278. 2, Item 1.17 of Article 284, of subitem 9.3 of Item 1 of article 309 of the Tax Code of the Russian Federation (in edition of this Federal Law) extends to the legal relationship which arose since January 1, 2023.

 

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