FEDERAL LAW OF THE RUSSIAN FEDERATION

of June 25, 2012 No. 94-FZ

About modification of parts the first and second Tax Code of the Russian Federation and separate legal acts of the Russian Federation

List of amending documents

Accepted by the State Duma on June 6, 2012

Approved by the Federation Council on June 15, 2012

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; 2003, No. 22, Art. 2066; No. 52, Art. 5037; 2004, No. 31, Art. 3231; 2006, No. 31, Art. 3436; 2007, No. 22, Art. 2563; 2010, No. 31, Art. 4198; No. 48, Art. 6247) following changes:

Item 2 of Article 11 to add 1) with the paragraph of the following content:

"coefficient deflator - the coefficient established annually for each next calendar year and calculated as the work of the koeffitsiyentadeflyator applied to the purposes of the corresponding heads of this Code in prior calendar year and the coefficient considering change of consumer prices of goods (works, services) in the Russian Federation in prior calendar year. Coefficients deflators are established if other is not stipulated by the legislation the Russian Federation about taxes and fees, the federal executive body performing functions on normative legal regulation in the field of the analysis and forecasting of social and economic development according to data of the state statistical reporting and are subject to official publication in "The Russian newspaper" no later than November 20 of year in which coefficients deflators are established.";

Item 2 of Article 18 to add 2) with the subitem 5 of the following content:

"5) patent system of the taxation.".

Article 2

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; No. 53, Art. 5023; 2002, No. 22, Art. 2026; No. 30, Art. 3021; 2003, No. 1, Art. 5, 6, 8; No. 21, Art. 1958; No. 23, Art. 2174; No. 28, Art. 2886; No. 46, Art. 4443; 2004, No. 15, Art. 1342; No. 27, Art. 2711, 2715; No. 30, Art. 3083, 3084; No. 31, Art. 3231; No. 34, Art. 3518; 2005, No. 1, Art. 9, 30, 34, 38; No. 23, Art. 2201; No. 25, Art. 2428, 2429; No. 27, Art. 2707, 2710, 2717; No. 30, Art. 3104, 3112, 3129, 3130; 2006, No. 1, Art. 16; No. 10, Art. 1065; No. 12, Art. 1233; No. 31, Art. 3436, 3452; No. 45, Art. 4629; No. 50, Art. 5279, 5286; 2007, No. 1, Art. 20, 31; No. 13, Art. 1465; No. 23, Art. 2691; No. 31, Art. 3991, 4013; No. 45, Art. 5416; No. 49, Art. 6045; No. 50, Art. 6237; 2008, No. 18, Art. 1942; No. 30, Art. 3611, 3614; No. 48, Art. 5500, 5503, 5519; No. 49, Art. 5723; 2009, No. 1, Art. 22; No. 18, Art. 2147; No. 23, Art. 2772; No. 29, Art. 3598, 3602, 3638, 3639, 3641; No. 30, Art. 3739; No. 39, Art. 4534; No. 45, Art. 5271; No. 48, Art. 5725, 5726, 5731, 5733; No. 51, Art. 6155; No. 52, Art. 6444; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 21, Art. 2524; No. 23, Art. 2797; No. 31, Art. 4176, 4186, 4198; No. 32, Art. 4298; No. 48, Art. 6247, 6251; 2011, No. 1, Art. 7; No. 11, Art. 1492, 1494; No. 24, Art. 3357; No. 26, Art. 3652; No. 30, Art. 4575, 4583, 4593, 4596; No. 48, Art. 6729, 6731; No. 49, Art. 7014, 7016, 7037; 2012, No. 10, Art. 1164; No. 19, Art. 2281) following changes:

In paragraph six of item 4 of Article 170 the word "translated" to replace 1) with the word "passed";

Item 24 of Article 217 to declare 2) invalid;

Item 3 of Article 227.1 to state 3) in the following edition:

"3. The amount of the fixed advance payments specified in Item 2 of this Article is subject to indexation on the coefficient deflator established for the corresponding calendar year.";

4) in Article 346.2:

a) in Item 5:

in subitem 1 to replace the word "statement" with the word "notification";

in subitem 2 to replace the word "statement" with the word "notification";

in the paragraph the second subitem 3 to replace the word "statement" with the word "notification";

in subitem 4:

in the paragraph the second to replace the word "statement" with the word "notification";

in paragraph three to replace the word "statement" with the word "notification";

subitem 7 in paragraph one to replace the word "statement" with the word "notification";

b) in the subitem 3 of Item 6 of the word "and individual entrepreneurs" to exclude;

c) Item 7 in paragraph one to replace the word "translated" with the word "passed";

5) in Article 346.3:

a) state Items 1-3 in the following edition:

"1. The organizations and the individual entrepreneurs who showed willingness to pass to payment of unified agricultural tax from next calendar year notify on it tax authority in the location of the organization or the residence of the individual entrepreneur no later than December 31 of the calendar year preceding calendar year since which they pass to payment of unified agricultural tax.

In the notification data on share of the income from realization of the agricultural products made by them, including products of primary conversion made by them from self-produced agricultural raw materials or data on share of the income from realization of self-produced agricultural products of members of agricultural consumer cooperatives, including products of primary conversion made by these cooperatives from self-produced agricultural raw materials of members of these cooperatives and also from the performed works (the rendered services) for members of these cooperatives in the total income from sales of goods (performance of works, rendering services) received by them following the results of the calendar year preceding year in which the notification on transition to payment of unified agricultural tax moves are specified.

2. The newly created organization and again registered individual entrepreneur have the right to notify on transition to payment of unified agricultural tax no later than 30 calendar days from the date of the registration in tax authority specified in the certificate on registration in tax authority granted according to Item 2 of Article 84 of this Code. In this case the organization and the individual entrepreneur are recognized taxpayers from the date of their statement on accounting in tax authority specified in the certificate on registration in tax authority.

3. The organizations and the individual entrepreneurs who did not notify on transition to payment of unified agricultural tax to the terms established by Items 1 and 2 of this Article are not recognized taxpayers.

Taxpayers of the tax period having no right to switch over before the termination on other tax regime if other is not established by this Article.";

b) add with Item 4.1 of the following content:

"4.1. Taxpayers have the right to continue to apply unified agricultural tax in the following tax period in case:

1) if the newly created organization or again registered individual entrepreneur who passed to payment of unified agricultural tax according to the procedure, stipulated in Item 2 these Articles in the first tax period had no income considered in case of determination of tax base;

2) if in the current tax period the taxpayer did not allow violation of restrictions and (or) discrepancy to the requirements established by Items 2, 2.1, 5 and 6 of Article 346.2 of this Code.";

c) add with Item 9 of the following content:

"9. In case of the termination by the taxpayer of business activity to which the system of the taxation was applied to agricultural producers (unified agricultural tax) it shall notify on the termination of such activities with indication of date of its termination tax authority in the location of the organization or the residence of the individual entrepreneur no later than 15 days from the date of the termination of such activities in time.";

6) in Article 346.5:

a) in Item 2:

"accounting" to add the subitem 16 after the word with the word "(financial)";

state subitem 23 in the following edition:

"23) the amounts of taxes and fees paid according to the legislation on taxes and fees, except for the amount of unified agricultural tax paid according to this Chapter;";

declare subitem 30 invalid;

b) to add the subitem 1 of Item 5 with the paragraph of the following content:

"In case of return by the taxpayer of the amounts which are earlier received on account of advance payment of delivery of goods, performance of works, rendering services, transfer of property rights the income of that tax (reporting) period in which return is made decrease by the amount of return;";

c) add with Item 5.1 of the following content:

"5.1. Revaluation of property in the form of currency values and requirements (obligations) which cost is expressed in foreign currency including on currency accounts in banks, in connection with change of the official rate of foreign currency to currency of the Russian Federation established by the Central bank of the Russian Federation for the purpose of this Chapter is not made, the income and expenses from the specified revaluation are not determined and not considered.";

In paragraph one of Item 10 of Article 346.6 the word "translated" to replace 7) with the word "passed";

8) in Article 346.9:

a) state Item 5 in the following edition:

"5. The unified agricultural tax which is subject to payment following the results of tax period is paid by taxpayers no later than terms, stipulated in Clause 346.10 of this Code for submission of the tax declaration.";

b) declare Item 6 invalid;

Item 2 of Article 346.10 to state 9) in the following edition:

"2. Taxpayers represent the tax declaration:

1) following the results of tax period no later than March 31 of the year following the expired tax period, except for the case provided by the subitem 2 presents of Item;

2) no later than the 25th following after month in which according to the notification provided by the taxpayer to tax authority according to Item 9 of Article 346.3 of this Code it stops business activity as the agricultural producer recognized by that according to this Chapter.";

10) in Article 346.12:

a) in Item 2:

in paragraph one to replace the word "statement" with the word "notification", the words "15 million rubles" shall be replaced with words "45 million rubles";

state paragraph two in the following edition:

"The extreme size of the size of the income of the organization specified in paragraph one of this Item limiting the right of the organization to pass to simplified taxation system is subject to indexation no later than December 31 of the current year on the coefficient deflator established the next calendar year.";

b) declare Item 2.1 invalid;

c) in Item 3:

in subitem 9 of the word "and individual entrepreneurs" to exclude;

in subitem 16 of the word "and intangible assets" and the word "and intangible assets" to exclude;

add with the subitem 19 of the following content:

"19) the organizations and the individual entrepreneurs who did not notify on transition to simplified taxation system to the terms established by Items 1 and 2 of Article 346.13 of this Code.";

d) in item 4 to replace the word "translated" with the word "passed", to exclude the words "and intangible assets", "Items 2, 2.1" shall be replaced with words words "Item 2";

11) in Article 346.13:

a) state Item 1 in the following edition:

"1. The organizations and the individual entrepreneurs who showed willingness to pass to simplified taxation system from next calendar year notify on it tax authority in the location of the organization or the residence of the individual entrepreneur no later than December 31 of the calendar year preceding calendar year since which they pass to simplified taxation system.

In the notification the chosen taxation object is specified. The organizations specify in the notification also residual cost of fixed assets and the size of the income as of October 1 of the year preceding calendar year since which they pass to simplified taxation system.";

b) in Item 2:

the paragraph one to state in the following edition:

"2. The newly created organization and again registered individual entrepreneur have the right to notify on transition to simplified taxation system no later than 30 calendar days from the date of the registration in tax authority specified in the certificate on registration in tax authority granted according to Item 2 of Article 84 of this Code. In this case the organization and the individual entrepreneur are recognized the taxpayers applying simplified taxation system from the date of their statement on accounting in tax authority specified in the certificate on registration in tax authority.";

state paragraph two in the following edition:

"The organizations and individual entrepreneurs who stopped being taxpayers of unified imputed income tax had the right to pass based on the notification to simplified taxation system since the beginning of that of month at which their obligation on payment of unified imputed income tax was stopped.";

c) in item 4:

in paragraph one of the word "20 million rubles" shall be replaced with words "60 million rubles";

add with the new paragraph the second the following content:

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