FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 18, 2011 No. 227-FZ

About modification of separate legal acts of the Russian Federation in connection with enhancement of the principles of determination of the prices for the purposes of the taxation

Accepted by the State Duma on July 8, 2011

Approved by the Federation Council on July 13, 2011

List of amending documents

Article 1

Bring in part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2000, No. 2, Art. 134; No. 32, Art. 3341; 2001, No. 53, Art. 5016, 5026; 2002, No. 1, Art. 2; 2003, No. 22, Art. 2066; No. 23, Art. 2174; No. 27, Art. 2700; No. 28, Art. 2873; No. 52, Art. 5037; 2004, No. 27, Art. 2711; No. 31, Art. 3231; No. 45, Art. 4377; 2005, No. 27, Art. 2717; No. 45, Art. 4585; 2006, No. 6, Art. 636; No. 31, Art. 3436; 2007, No. 1, Art. 28, 31; No. 18, Art. 2118; No. 22, Art. 2563, 2564; 2008, No. 26, Art. 3022; No. 27, Art. 3126; No. 30, Art. 3616; No. 48, Art. 5500, 5519; 2009, No. 29, Art. 3632; No. 30, Art. 3739; No. 48, Art. 5711, 5731, 5733; No. 51, Art. 6155; No. 52, Art. 6450; 2010, No. 1, Art. 4; No. 11, Art. 1169; No. 31, Art. 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 45, Art. 5752; No. 48, Art. 6247; No. 49, Art. 6420; 2011, No. 1, Art. 16; No. 24, Art. 3357; Russian newspaper, 2011, on June 30) following changes:

Item 1 of Article 34.2 after the word "explanations" to add 1) with words to "tax authorities";

Article 38 to add 2) with Items 6 and 7 of the following content:

"6. Identical goods (works, services) for the purpose of of this Code goods (works, services), the main signs, having identical characteristic of them, are recognized. In case of determination of identity of goods insignificant distinctions in appearance of such goods can not be considered.

In case of determination of identity of goods their physical characteristics, quality, functional purpose, country of source and the producer, its goodwill in the market and the used trademark are considered.

In case of determination of identity of works (services) characteristics of the contractor (contractor), its goodwill in the market and the used trademark are considered.

7. Homogeneous goods for the purpose of of this Code goods which, without being identical, have similar characteristics are recognized and consist of similar components that allows them to perform the same functions and (or) to be commercially interchangeable. In case of determination of uniformity of goods their quality, reputation in the market, the trademark, country of source are considered.

Homogeneous works (services) works (service) which, without being identical, have similar characteristics that allows them to be commercially and (or) functionally interchangeable are recognized. In case of determination of uniformity of works (services) their quality, the trademark, reputation in the market, and also work type (services), their amount, uniqueness and commercial interchangeability are considered";

3) Item 2 of Article 45 to add with the subitem 4 following of content:

"4) from the organization or the individual entrepreneur if their obligation on the tax discharge arose by results of check by federal executive body, the representative for control and supervision in the field of taxes and fees, completeness of calculation and tax payment in connection with transactions between affiliated persons.";

Article 102 to add 4) with Item 5 of the following content:

"5. Provisions of this article regarding determination of the scope of information about the taxpayers who are tax secret, prohibition on disclosure of the specified data, requirements to the special mode of storage and access to the specified data, and also responsibility for loss of the documents containing the specified data, or disclosure of such data extend to the information about taxpayers received by the organizations subordinated to federal executive body, the representative for control and supervision in the field of taxes and fees performing input and data processing about taxpayers and also on employees of the specified organizations.";

To add 5) with the Section V.1 of the following content:

"Section V.1. Affiliated persons. General provisions about the prices and

taxation. Tax control in connection with transactions between affiliated persons. Agreement on pricing

Chapter 14.1. Affiliated persons. Procedure for determination of share of one

the organizations in other organization or physical person in the organization

Article 105.1. Affiliated persons

1. If features of the relations between persons can exert impact on conditions and (or) results of the transactions made by these persons, and (or) economic results of activities of these persons or activities of persons represented by them, persons specified in this Item are recognized interdependent for the purposes of the taxation (further - affiliated persons).

For recognition of interdependence of persons influence which can appear owing to participation of one person in the capital of other persons, according to the agreement signed between them or in the presence of other possibility of one person to determine the decisions made by other persons is considered. At the same time such influence is considered irrespective of whether there can be it one face directly and independently or together with his affiliated persons recognized by those according to this Article.

2. Taking into account Item 1 of this Article for the purpose of of this Code affiliated persons are recognized:

1) the organizations if one organization directly and (or) indirectly participates in other organization and the share of such participation constitutes more than 25 percent;

2) the physical person and the organization if such physical person directly and (or) indirectly participates in such organization and share of such participation constitutes more than 25 percent;

3) the organizations if the same person directly and (or) indirectly participates in these organizations and the share of such participation in each organization constitutes more than 25 percent;

4) the organization and person (including physical person together with his affiliated persons specified in the subitem 11 of this Item) having powers to destination (election) of sole executive body of this organization or to destination (election) at least 50 percent of structure of collegiate executive body or the board of directors (supervisory board) of this organization;

5) the organizations which sole executive bodies or at least 50 percent of structure of collegiate executive body or the board of directors (supervisory board) of which are appointed or elected according to the solution of the same face (physical person together with his affiliated persons specified in the subitem 11 of this Item);

6) the organizations in which more than 50 percent of structure of collegiate executive body or the board of directors (supervisory board) make the same physical persons together with the affiliated persons specified in the subitem 11 of this Item;

7) the organization and person performing powers of its sole executive body;

8) the organizations in which powers of sole executive body are performed by the same person;

9) the organizations and (or) physical persons if the share of direct participation of each previous person in each subsequent organization constitutes more than 50 percent;

10) physical persons if one physical person submits to other physical person on official capacity;

11) physical person, his spouse (spouse), parents (including adoptive parents), children (including adopted), full and not full brothers and sisters, the guardian (custodian) and the ward.

3. For the purpose of this Item of shares of participation of the physical person cumulative share of participation of this physical person and his affiliated persons specified in the subitem 11 of Item 2 of this Article, in the specified organization is recognized the organization.

4. If influence on conditions and (or) results of the transactions made by persons and (or) economic results of their activities appears one or several other persons owing to their position of priority in the market or owing to other similar circumstances caused by features of the made transactions, such influence is not the basis for recognition of persons interdependent for the purposes of the taxation.

5. Direct and (or) indirect participation of the Russian Federation, subjects of the Russian Federation, municipalities in the Russian organizations in itself is not the basis for recognition of such organizations interdependent.

The organizations specified in this Item can be acknowledged interdependent on other bases provided by this Article.

6. In the presence of the circumstances specified in Item 1 of this Article, the organization and (or) the physical persons which are the parties of the transaction have the right to recognize independently themselves for the purposes of the taxation as affiliated persons on the bases, not stipulated in Item 2 these Articles.

7. The court can recognize faces interdependent on other bases, not stipulated in Item 2 these Articles if the relations between these persons have the signs specified in Item 1 of this Article.

Article 105.2. Procedure for determination of share of one organization in other organization or physical person in the organization

1. For the purpose of this Chapter share of one organization in other organization is determined in the form of the amount of the shares of direct and indirect participation of one organization in other organization expressed as a percentage.

2. Share of direct participation of one organization in other organization the share of voting shares of other organization which is directly belonging to one organization or the share in the authorized (share) capital (fund) of other organization which is directly belonging to one organization, and in case of impossibility of determination such doleyneposredstvenno the share belonging to one organization determined in proportion to the number of participants in other organization is recognized.

3. Share of indirect participation of one organization in other organization the share determined in the following procedure is recognized:

1) all sequences of participation of one organization in other organization through direct participation of each previous organization in each subsequent organization of the corresponding sequence are determined;

2) shares of direct participation of each previous organization in each subsequent organization of the corresponding sequence are determined;

3) works of shares of direct participation of one organization in other organization through participation of each previous organization in each subsequent organization of all sequences are summed up.

4. Additional circumstances in case of determination of share of one organization in other organization or physical person in the organization are considered judicially.

5. The rules provided by this Article are applied also in case of determination of share of participation of the physical person in the organization.

Chapter 14.2. General provisions about the prices and the taxation. information,

used by comparison of conditions of transactions between interdependent

persons with conditions of transactions between persons which are not interdependent

Article 105.3. General provisions about the taxation in transactions between affiliated persons

1. If in transactions between affiliated persons commercial or financial conditions, other than those which would take place in the transactions recognized according to this Section comparable between persons which are not interdependent are created or determined, any income (profit, revenue) which could be received by one of these persons, but owing to the specified difference were not received by it, are considered for the purposes of the taxation at this person.

Accounting for the purposes of the taxation of the income (profit, revenue) according to this Item is made if it does not lead to reduction of tax amount, subject to payment in budget system of the Russian Federation (except as specified when the taxpayer applies symmetric adjustment according to this Code).

For the purposes of of this Code of the price, applied in transactions which parties are the faces which are not recognized interdependent and also the income (profit, revenue) received by persons which are the parties of such transactions are recognized market.

2. Determination for the purpose of the taxation of the income (profit, revenue) affiliated persons which is the parties of the transaction which could be received by these persons, but were not received owing to difference of commercial and (or) financial conditions of the specified transaction from commercial and (or) financial conditions of the same transaction which parties are the faces which are not recognized interdependent it is made by federal executive body, the representative for control and supervision in the field of taxes and fees, using the methods established by Chapter 14.3 of this Code.

3. In case of determination of tax base taking into account the goods price (work, service) applied by the parties of the transaction for the purposes of the taxation (further in this Section - the price applied in the transaction), the specified price is recognized market if the federal executive body, to representatives for control and supervision in the field of taxes and fees, does not prove the return or if the taxpayer did not make independently adjustment of tax amounts according to Item 6 of this Article.

The taxpayer has the right to apply independently to the taxation purposes the price different from the price applied in the specified transaction if the price which is actually applied in the specified transaction does not correspond to market price.

4. The federal executive body, by the representative for control and supervision in the field of taxes and fees, when implementing tax control according to the procedure provided by Chapter 14.5 of this Code checks completeness of calculation and payment of the following taxes:

1) income tax of the organizations;

2) the income tax paid according to article 227 of this Code;

3) severance tax (if one of the parties of the transaction is taxpayer of the specified tax and subject of the transaction the extracted mineral recognized for the taxpayer by the taxation object severance tax in case of which production the taxation is made on the tax rate established as a percentage is);

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