FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 21, 2011 No. 330-FZ

About modification of part the second the Tax Code of the Russian Federation, article 15 of the Law of the Russian Federation "About the status of judges in the Russian Federation" and recognition voided separate provisions of legal acts of the Russian Federation

List of amending documents

Accepted by the State Duma on November 1, 2011

Approved by the Federation Council on November 9, 2011

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, N 32, the Art. 3340, 3341; 2001, N 1, Art. 18; N 23, of Art. 2289; N 33, of Art. 3413; N 53, of Art. 5015; 2002, N 22, Art. 2026; N 30, of the Art. 3021, 3027, 3033; 2003, N 1, Art. 2, 6, 10; N 21, of Art. 1958; N 28, of the Art. 2874, 2879, 2886; 2004, N 27, Art. 2711, 2715; N 34, of the Art. 3517, 3518, 3524, 3527; N 35, of Art. 3607; N 45, of Art. 4377; 2005, N 1, Art. 29, 30, 38; N 24, of Art. 2312; N 27, of the Art. 2710, 2717; Art. N 30, 3101, 3104, 3117, 3128, 3129, 3130; N 52, of Art. 5581; 2006, N 1, Art. 12; N 10, of Art. 1065; N 27, of Art. 2881; N 30, of Art. 3295; N 31, of the Art. 3436, 3443, 3452; N 43, of Art. 4412; N 45, of Art. 4628; N 50, of the Art. 5279, 5286; 2007, N 1, Art. 7, 20, 31; N 13, of Art. 1465; N 23, of Art. 2691; N 31, of the Art. 3991, 4013; N 45, of the Art. 5416, 5417, 5432; N 46, of Art. 5553; N 49, of Art. 6045; N 50, of Art. 6237; 2008, N 18, Art. 1942; N 26, of Art. 3022; N 27, of Art. 3126; N 30, of the Art. 3577, 3614, 3616; N 48, of the Art. 5504, 5519; N 49, of the Art. 5723, 5749; N 52, of the Art. 6218, 6227, 6237; 2009, N 1, Art. 21; N 18, of Art. 2147; N 23, of Art. 2772; N 29, of the Art. 3598, 3625, 3639; N 30, of the Art. 3735, 3739; N 39, of Art. 4534; N 45, of Art. 5271; N 48, of the Art. 5726, 5731, 5737; N 51, of Art. 6155; N 52, of the Art. 6444, 6450, 6455; 2010, N 15, Art. 1737, 1746; N 19, of Art. 2291; N 25, of Art. 3070; N 28, of Art. 3553; N 31, of the Art. 4176, 4198; N 32, of Art. 4298; N 45, of the Art. 5750, 5756; N 46, of Art. 5918; N 48, of the Art. 6247, 6250; N 49, of Art. 6409; 2011, N 1, Art. 7; N 24, of Art. 3357; N 26, of Art. 3652; N 27, of Art. 3881; N 29, of Art. 4291; N 30, of the Art. 4563, 4566, 4575, 4583, 4593) following changes:

1) in the subitem 20 of Item 2 of Article 149:

a) in paragraph one "non-commercial" to exclude the word;

b) in the paragraph the second "non-commercial" and the word "non-commercial" to exclude the word;

c) in paragraph five "non-commercial" to exclude the word;

In paragraph one of Item 3 of Article 161 of the word "and state organizations" to exclude 2);

3) in subitem 2.2 of Item 1 of Article 164:

a) word in paragraph five of "this subitem" shall be replaced with words "this Chapter";

b) add with the new paragraph the ninth the following content:

"Provisions of this subitem extend as well to works (services) performed (rendered) organizations of pipeline transport oils and oil products in transportation, transfer and (or) overload of oil and the oil products placed under customs procedure of customs transit, and also which are exported from the territory of the Russian Federation on the territory of state member of the Customs union taking into account the features stated in this subitem.";

c) the ninth to consider the paragraph the paragraph the tenth;

4) in Article 165:

a) in paragraph three of the subitem 4 of Item 1 of the word "Russian Federation;" shall be replaced with words "the Russian Federation. In case of export of catch of water biological resources and it is not represented made from them fish and other products brought to the territory of the Russian Federation according to the legislation on fishery and preserving water biological resources without unloading on the overland territory of the Russian Federation such copy of the order by the taxpayer in tax authorities;";

b) to state the subitem 3 of Item 3.2 in the following edition:

"3) the complete customs declaration (its copy) with marks of the Russian customs authority (if the Russian customs authority registers the customs declaration) or customs authority of state member of the Customs union (if the customs declaration is registered the specified customs authority) which performed release of goods (oil, oil products), or documents (their copy) confirming the fact of rendering transportation services of oil and oil products pipeline transport (if customs declaring is not provided by the customs legislation of the Customs union);";

c) to state the paragraph of the seventh of Item 9 in the following edition:

"the documents specified in Item 3.2 of this Article are represented to tax authority no later than 180 calendar days from the date of mark of customs authorities in the customs declaration specified in the subitem 3 of Item 3.2 of this Article or from the date of creation of the document confirming the fact of rendering transportation services of oil and oil products pipeline transport in time (if customs declaring is not provided by the customs legislation of the Customs union);";

Item 3 of Article 210 to add 5) with the paragraph of the following content:

"At the taxpayers receiving pensions in accordance with the legislation of the Russian Federation in case of absence in tax period of the income assessed on the tax rate, stipulated in Item 1 Article 224 of this Code, the difference between the amount of the tax deductions and the amount of the income concerning which the tax rate, stipulated in Item 1 Articles 224 of this Code is provided can be transferred to preceding tax periods according to the procedure, provided by this Chapter.";

6) in Article 214.3:

a) in Item 2:

in paragraph five the word "is stopped" to replace with the word performed";

to state paragraphs of the sixth and seventh in the following edition:

"In case of improper execution (non-execution) of the second part of repo, and also early agreement cancelation of repo participants of repo operation consider the income from realization (expenses on acquisition) securities by the first part of repo according to the procedure, stipulated in Clause 214.1 of this Code if other is not established by this Article. At the same time the income from realization (expenses on acquisition) securities by the first part of repo is considered for the completion date of the second part of repo (established by the agreement) or for date of early agreement cancelation of repo by agreement of the parties. At the same time the income from realization (expenses) is determined by acquisition proceeding from market value of securities for date of transition of the property right to securities when making the first part of repo.

For the purpose of this Article market value of securities is determined according to item 4 of article 212 of this Code.";

in paragraph nine "termination" shall be replaced with words the word "execution (termination)";

add with the paragraph of the following content:

"Rules of this Article are applied to the repo operations of the taxpayer made at his expense by brokers, attorneys, agents, trustees (including through the organizer of trade in the security market and at the biddings of stock exchange) based on the relevant civil agreements.";

b) paragraphs two and third item 4 to state in the following edition:

"income in type of interests on loan gained on repo operations - if such difference is negative;

the expenses on interest payment on loan paid on repo operations - if such difference is positive.";

c) paragraphs two and third Item 5 to state in the following edition:

"income in type of interests on loan gained on repo operations - if such difference is positive;

the expenses on interest payment on loan paid on repo operations - if such difference is negative.";

d) state Item 6 in the following edition:

"6. The tax base is determined by repo operations as income in type of percent on loans gained in tax period on the sets of repo operations reduced by the size of expenses in the form of the percent on loans paid in tax period on set of repo operations.

The specified expenses are accepted for the purposes of the taxation within the amounts calculated proceeding from the refunding rate of the Central bank of the Russian Federation increased in time 1,8 operating on interest payment date on repo operations, for the expenses expressed in rubles, and increased in time 0,8 for the expenses expressed in foreign currency.

Expenses in the form of the exchange, broker and depositary commissions connected with making of repo operations reduce tax base on repo operations after application of the restrictions set by the paragraph the second this Item.

If the size of the expenses accepted for the purposes of the taxation according to paragraphs second and third this Item exceeds the size of the income specified in this Item, the tax base on repo operations is recognized equal the corresponding tax period to zero.

The amount of exceeding of expenses is recognized loss of the taxpayer on repo operations.

The loss on repo operations is accepted in reduction of the income on transactions with the securities which are traded on the organized market of securities and also with the securities which are not traded on the organized market of securities in the proportion calculated as ratio of cost of the securities which are subject to the repo operations which are traded on the organized market of securities, and the cost of the securities which are subject to the repo operations which are not traded on the organized market of securities in total cost of the securities which are subject to repo operations.

The cost of securities used for determination of the specified proportion is determined proceeding from actual cost of securities by the second part of the repo operations properly performed in the corresponding tax period.";

e) third Item 7 to add the paragraph with words ", taking into account provisions of Item 25 of article 217 of this Code";

e) the fourth - the sixth Item 11 to state paragraphs in the following edition:

"the seller by the first part of repo recognizes execution of the second part of repo for the purpose of the taxation and considers for the purposes of the taxation the income (expenses) according to the procedure, stipulated in Item 4 these Articles, and also the income (loss) from implementation (purchase and sale) of the securities which are not redeemed by the second part of repo, expected date of completion of the procedure of settlement of mutual requirements proceeding from the cost of the securities which are subject to repo operation in the approved parties of the repo operation the size determined taking into account market value of securities for completion date of obligations by the second part of repo;

the buyer by the first part of repo recognizes for the purpose of the taxation execution of the second part of repo (considers for the purposes of the taxation the income (expenses) according to the procedure, stipulated in Item the 5th this Article), and also acquisition of the securities which are not sold by the second part of repo proceeding from the cost of the securities which are subject to repo operation in the approved parties of the repo operation the size determined taking into account market value of securities for completion date of obligations by the second part of repo.

Income (expenses) from transactions of purchase and sale of securities is considered for the purposes of the taxation according to the procedure, established by Articles 212 and 214.1 of this Code, market value

securities it is determined according to item 4 of article 212 of this Code.";

g) Item 12 in paragraph five to replace figure "8" with figure "9";

h) state Items 13 and 14 in the following edition:

"13. Closing of short position is performed by acquisition (obtaining in property on the bases other than repo operation, the loan agreement by the securities, obtaining on returnable basis in accordance with the terms determined by Item 8 of this Article) securities of the same release (additional release), investment shares of the same mutual investment fund on which the short position is open.

Closing of short position is performed until acquisition of securities of the same release (additional release), investment shares of the same mutual investment fund by the buyer by the first part of repo which subsequent (immediate) alienation will not lead to opening of short position. If within one day transactions on acquisition and implementation (disposal) of securities were at the same time performed, closing of short position happens following the results of this day only in case of excess of quantity of the acquired securities over the quantity of the realized securities.

First of all closing of short position which was opened for the first (FIFO method) is performed.

14. The tax base is determined by the transactions connected with opening of short position in the following procedure.

Income (expenses) of the taxpayer in case of realization (acquisition) or disposal of security when opening (closing) of short position is considered according to the procedure, stipulated in Clause 214.1 of this Code, on closing date of short position.

In case of opening of short position on securities on which charge of the interest (coupon) income is provided the taxpayer who opened such short position recognizes the interest (coupon) expense determined as difference between the amount of the cumulative interest (coupon) income on closing date of short position (including the amounts of the interest (coupon) income which were paid by the issuer during the period between date of opening and closing date of short position) and the amount of the cumulative interest (coupon) income for date of opening of short position. Recognition of such interest (coupon) expense is performed on closing date of short position.";

i) declare Item 15 invalid;

7) in Article 217:

a) in Item 3:

to state the paragraph of the sixth in the following edition:

"dismissal of workers, except for:";

add with new paragraphs the seventh and eighth the following content:

"compensations for unused leave;

benefits amounts in the form of dismissal wage, average monthly earnings for employment, compensation to the head, deputy managers and the chief accountant of the organization in the part exceeding in general the triple size of average monthly earnings or the sixfold size of average monthly earnings for the workers dismissed from the organizations located in the region of the Far North and the areas equated to them;";

paragraphs of the seventh - to consider the tenth respectively paragraphs devyatymdvenadtsaty;

b) in the paragraph the second Item 8 of the word", for the purpose of compensation of the material damage done to them or harm to their health" to exclude;

c) state Item 48 in the following edition:

"48) the amounts of the pension accruals considered in special part of individual personal account and (or) on the retirement account of funded portion of work pension in non-state pension fund, paid to legal successors of the died insured person.";

8) in Article 218:

a) in Item 1:

declare subitem 3 invalid;

state subitem 4 in the following edition:

"4) the tax deduction for every month of tax period extends to the parent, the spouse (spouse) of the parent, the adoptive father, the guardian, the custodian, the adoptive parent, the spouse (spouse) of the adoptive parent on whose providing there is child, in the following sizes:

from January 1 to December 31, 2011 inclusive:

1 000 rubles - on the first child;

1 000 rubles - on the second child;

3 000 rubles - on third and each subsequent child;

3 000 rubles - on each child if the child aged up to 18 years is handicapped child, or the pupil of full-time courses, the graduate student, the intern, the intern, the student aged up to 24 years if he is disabled person of I or II groups;

since January 1, 2012:

1 400 rubles - on the first child;

1 400 rubles - on the second child;

3 000 rubles - on third and each subsequent child;

3 000 rubles - on each child if the child aged up to 18 years is handicapped child, or the pupil of full-time courses, the graduate student, the intern, the intern, the student aged up to 24 years if he is disabled person of I or II groups.

The tax deduction is made on each child aged up to 18 years, and also on each pupil of full-time courses, the graduate student, the intern, the intern, the student, the cadet aged up to 24 years.

The tax deduction is provided in double size to the single parent (adoptive parent), the adoptive father, the guardian, the custodian. Provision of the specified tax deduction to the single parent stops since the month following after month of its introduction in scrap.

The tax deduction is provided to parents, the spouse (spouse) of the parent, adoptive parents, guardians, custodians, adoptive parents, the spouse (spouse) of the adoptive parent based on their written applications and documents confirming the right to this tax deduction.

At the same time to physical persons at which child(children) is (are) outside the Russian Federation, the tax deduction is provided based on the documents certified by competent authorities of the state in which lives (live) child(children).

The tax deduction can be provided in double size to one of parents (adoptive parents) at their choice based on the declaration of abandonment of one of parents (adoptive parents) of receipt of the tax deduction.

The tax deduction is effective about one month in which the income of the taxpayer estimated in the accruing result since the beginning of tax period (concerning which the tax rate, stipulated in Item 1 Articles 224 of this Code is provided) the tax agent providing this standard tax deduction exceeded 280 000 rubles.

Since month in which the specified income exceeded 280 000 rubles, the tax deduction provided by this subitem it is not applied.

Reduction of tax base is made since month of the birth of child(children), or since month in which there was adoption, guardianship (guardianship) is established, or since month of entry into force of the contract on transfer of child(children) for education to family and until the end of that year in which child(children) reached (reached) the age specified in the paragraph the twelfth this subitem either effective period expired or it is ahead of schedule terminated the agreement on transfer of child(children) on education in family, or the death of child(children). The tax deduction is provided for the period training of child(children) in educational institution and (or) educational institution, including the academic leave which is drawn up in accordance with the established procedure during training.";

b) in Item 2 of the word "subitems 1 - 3" shall be replaced with words "subitems 1 and 2";

c) in the paragraph the second Item 3 of the word "subitems 3 and 4" shall be replaced with words "subitem 4";

9) in the subitem 2 of Item 1 of Article 220:

a) to add the paragraph of the twenty eighth with words "if other is not provided by this subitem";

b) add with the paragraph of the following content:

"At the taxpayers receiving pensions in accordance with the legislation of the Russian Federation in case of lack at them of the income assessed on the tax rate, stipulated in Item 1 Article 224 of this Code, the remaining balance of property deduction can be postponed for preceding tax periods, but no more than three.";

10) in Article 264:

a) add Item 1 with subitem 2.1 of the following content:

"2. 1) expenses on standardization taking into account provisions of Item 5 of this Article;";

b) add with Item 5 of the following content:

"5. Expenses on standardization expenses on work on development of the national standards included in the program of development of national standards approved by national authority of the Russian Federation on standardization, and also expenses on work on development of regional standards on condition of respectively approval of standards as national standards by national authority of the Russian Federation on standardization, registration of regional standards in the Federal information fund of technical regulations and standards according to the procedure established by the legislation of the Russian Federation on technical regulation are recognized.

Expenses on standardization expenses on work on development of national and regional standards by the organizations performing their development as the contractor are not recognized (the contractor or subcontractor).";

Article 272 to add 11) with Item 5.1 of the following content:

"5.1. Expenses on the standardization performed by the taxpayer independently or together with other organizations (in the amount of, its corresponding dale of expenses), are recognized for the purposes of the taxation the accounting (tax) period following the accounting (tax) period in which standards were approved as national standards by national authority of the Russian Federation on standardization or are registered as regional standards in the Federal information fund of technical regulations and standards according to the procedure established by the legislation of the Russian Federation on technical regulation.";

12) Ceased to be valid according to the Federal Law of the Russian Federation of 28.07.2012 No. 130-FZ

Article 2

Article 15 of the Law of the Russian Federation of June 26, 1992 N 3132-I "About the status of judges in the Russian Federation" (Sheets of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1992, N 30, Art. 1792; Russian Federation Code, 1995, N 26, Art. 2399; 2001, N 51, Art. 4834; 2004, N 35, Art. 3607; 2005, N 15, Art. 1278; 2009, N 26, Art. 3124; 5264) to add N 45, of the Art. with Item

3.1 following content:

"3.1. To the retired or removed judge appointed to position till January 1, 2012, the size of dismissal wage, stipulated in Item 3 these Articles in the part exceeding triple average monthly earnings it is multiplied by 1,15 coefficient.".

Article 3

Recognize invalid:

1) paragraph two of article 1 of the Federal Law of July 7, 2003 N 105-FZ "About introduction of amendments to article 218 parts two of the Tax Code of the Russian Federation" (The Russian Federation Code, 2003, N 28, the Art. 2874) regarding replacement of words in the subitem 3 of Item 1;

2) Item 1 of article 1 of the Federal Law of July 22, 2008 N 121-FZ "About introduction of amendments to article 218 parts two of the Tax Code of the Russian Federation" (The Russian Federation Code, 2008, N 30, the Art. 3577);

3) part 2 of article 7 of the Federal Law of July 22, 2008 N 158-FZ "About modification of Chapters 21, 23, 24, 25 both 26 parts two of the Tax Code of the Russian Federation and some other acts of the legislation of the Russian Federation of taxes and fees" (The Russian Federation Code, 2008, N 30, the Art. 3614);

4) the paragraph of the sixty eighth of Item 12 of article 2 of the Federal Law of November 25, 2009 N 281-FZ "About modification of parts the first and second the Tax Code of the Russian Federation and separate legal acts of the Russian Federation" (The Russian Federation Code, 2009, N 48, the Art. 5731).

Article 4

1. Determine that are recognized hopeless to collection and are subject to write-off the shortage on taxes (charges) (including cancelled) formed at physical persons as of January 1, 2009, debt on the penalty fee added on the specified shortage and the debt on penalties which is registered for physical persons as of January 1, 2009 concerning which the tax authority lost possibility of collection in connection with the expiration of fixed term of the direction of the requirement about the tax discharge, collection, penalty fee, penalty, submission due date of the petition about collection of shortage, debt on penalty fee and penalties for the account of property of the taxpayer (payer of collection) of physical person, term for presentation to execution of the executive document, but no more than the size such shortages and debts on penalty fee and penalties as of day of decision making about their write-off.

2. Provisions of part of 1 this Article are not applied to shortage on taxes (charges) paid by physical persons in connection with implementation of business activity by them or occupation in the procedure established by the legislation of the Russian Federation private practice, debts on the penalty fee added on the specified shortage, and debts on the penalties which are registered for the specified physical persons.

3. The decision on recognition specified regarding 1 this Article of shortage, debts on penalty fee and penalties hopeless to collection and about their write-off is accepted by tax authority.

4. The list of documents in the presence of which the decision on recognition specified regarding 1 this Article of shortage is made debts on penalty fee and penalties hopeless to collection and about their write-off, and procedure for write-off affirm federal executive body, the representative for control and supervision in the field of taxes and fees. The requirement from taxpayers (payers of charges) of physical persons of submission of the documents confirming availability of the bases specified regarding 1 this Article is not allowed.

Article 5

1. This Federal Law becomes effective since January 1, 2012, but not earlier than after one month from the date of its official publication and not earlier than the 1st of the next tax period on the corresponding tax, except for provision for which this Article establishes other term of their introduction in force.

2. Item 1, the subitem "v" of Item 7, paragraphs third - the twenty second the subitem "an" of Item 8 of article 1 of this Federal Law become effective from the date of official publication of this Federal Law.

3. Action of provisions of subitem 2.2 of Item 1 of Article 164, of the subitem 3 of Item 3 and the paragraph of the seventh Item 9 of Article 165, of Item 48 of Article 217, of the subitem 4 of Item 1 of Article 218 parts two of the Tax Code of the Russian Federation (in edition of this Federal Law) extends to the legal relationship which arose since January 1, 2011.

4. Action of provisions of the subitem 20 of Item 2 of Article 149 parts two of the Tax Code of the Russian Federation (in edition of this Federal Law) extends to the legal relationship which arose since October 1, 2011.

 

 

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