FEDERAL LAW OF THE RUSSIAN FEDERATION

of September 30, 2013 No. 269-FZ

About modification of Chapter 22 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma of the Russian Federation on September 13, 2013

Approved by Council of the Russian Federation on September 25, 2013

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. 33, Art. 3413, 3421, 3429; 2002, No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 1, Art. 6; No. 28, Art. 2886; 2004, No. 27, Art. 2711; No. 31, Art. 3222; 2005, No. 1, Art. 9; No. 30, Art. 3101, 3118; 2006, No. 31, Art. 3433, 3436; 2007, No. 1, Art. 31; No. 21, Art. 2461; No. 45, Art. 5417; 2008, No. 30, Art. 3598; 2009, No. 48, Art. 5732; 2010, No. 31, Art. 4198; No. 48, Art. 6247; 2011, No. 30, Art. 4566; No. 49, Art. 7016; 2012, No. 27, Art. 3588; No. 49, Art. 6748; No. 53, Art. 7584; 2013, No. 30, Art. 4081) following changes:

1) in Article 179.2:

a) state Item 3 in the following edition:

"3. Form of the certificate granted on each type of activity, stipulated in Item 1 this Article, the application form about issue of the certificate represented by the taxpayer, forms of decisions of tax authority of issue (about refusal in issue), suspension (renewal) of action of the certificate, about cancellation of the certificate and administrative regulations on provision of the state service in issue of the certificate affirm federal executive body, the representative for control and supervision in the field of taxes and fees.";

b) declare Item 8 invalid;

Item 3 of Article 179.3 to state 2) in the following edition:

"3. Form of the certificate granted on each type of activity, stipulated in Item 1 this Article, the application form about issue of the certificate represented by the taxpayer, forms of decisions of tax authority of issue (about refusal in issue), suspension (renewal) of action of the certificate, about cancellation of the certificate and administrative regulations on provision of the state service in issue of the certificate affirm federal executive body, the representative for control and supervision in the field of taxes and fees.";

Paragraph one of the subitem 4 of Item 1 of Article 183 to add 3) with words ", and also transfer of the excise goods made from raw materials supplied by the customer, to the owner or on its specifying to other persons in case of realization of the specified goods out of limits of the territory of the Russian Federation according to customs procedure of export taking into account losses (within rates of natural loss)";

4) in Article 184:

a) state Item 2 in the following edition:

"2. The taxpayer is exempted from payment of excise when making the transactions provided by the subitem 4 of Item 1 of Article 183 of this Code in case of submission of the bank guarantee to tax authority. The bank guarantee is submitted in tax authority no later than the 25th in which at the taxpayer according to Article 204 of this Code arise obligation of submission to tax authority of the tax declaration on excises for tax period of which the date of making of the specified transactions determined according to article 195 of this Code is the share. The bank guarantee provided by the taxpayer to tax authority is later than the specified term, is not accepted by tax authority for the purpose of this Article.

The bank guarantee shall be provided by the bank included in the list of banks, the meeting stipulated in Clause 74.1 of this Code to the requirements for adoption of bank guarantees for the purpose of the taxation. Requirements, stipulated in Clause 74.1 of this Code, taking into account the following features are applied to the bank guarantee:

the bank guarantee shall provide obligation of bank to pay excise in case of non-presentation by the taxpayer of documents according to the procedure and terms which are established by Items 7 and 7.1 of article 198 of this Code, and failures to pay excise by the taxpayer of the corresponding amount;

the amount on which the bank guarantee is issued shall provide obligation fulfillment on payment in the budget in full of the amount of excise estimated according to Item 1 of Article 202 of this Code on the realized excise goods exported out of limits of the territory of the Russian Federation according to customs procedure of export or imported into the port special economic zone according to customs procedure of free customs zone;

effective period of the bank guarantee provided for the purpose of exemption of excise when making the transactions provided by the subitem 4 of Item 1 of Article 183 of this Code shall constitute at least 10 months from the date of the expiration of fixed term of execution by the taxpayer of obligation on payment of excise, the secure bank guarantee.

The tax authority shall notify the bank which issued the bank guarantee for the purpose of exemption of excise on the excise goods which are exported out of limits of the territory of the Russian Federation according to customs procedure of export or imported into the port special economic zone according to customs procedure of free customs zone about release from obligations on this guarantee in cases:

representations by the taxpayer of the documents provided by Items 7 and 7.1 of article 198 of this Code, at the scheduled time - not later the day before yesterday, the completion of the check which confirmed completeness of representation and reliability of the specified documents following behind day;

payments by the taxpayer of the amount of excise - not later the day before yesterday after submission to tax authority of the payment order about payment of the specified amount.

Paragraphs the tenth - the seventeenth voided according to the Federal Law of the Russian Federation of 05.04.2016 No. 101-FZ

b) state Item 3 in the following edition:

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