FEDERAL LAW OF THE RUSSIAN FEDERATION

of June 23, 2014 No. 167-FZ

About modification of Chapters 23 and 25 of part two of the Tax Code of the Russian Federation

List of amending documents

Accepted by the State Duma of the Russian Federation on June 10, 2014

Approved by Council of the Russian Federation on June 18, 2014

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. 23, Art. 2289; No. 33, Art. 3413; 2002, No. 22, Art. 2026; No. 30, Art. 3021; 2003, No. 1, Art. 2, 6; No. 19, Art. 1749; No. 21, Art. 1958; No. 28, Art. 2886; No. 52, Art. 5030; 2004, No. 27, Art. 2711, 2715; No. 34, Art. 3518, 3520; No. 41, Art. 3994; 2005, No. 1, Art. 30, 38; No. 24, Art. 2312; No. 27, Art. 2710, 2717; No. 30, Art. 3104; No. 52, Art. 5581; 2006, No. 31, Art. 3436, 3443, 3452; No. 45, Art. 4627; No. 50, Art. 5279, 5286; 2007, No. 1, Art. 20, 31, 39; No. 13, Art. 1465; No. 21, Art. 2462; No. 22, Art. 2563; No. 31, Art. 3991, 4013; No. 45, Art. 5614; No. 49, Art. 6045, 6071; No. 50, Art. 6237, 6245; 2008, No. 18, Art. 1942; No. 27, Art. 3126; No. 30, Art. 3614; No. 48, Art. 5519; No. 49, Art. 5723; No. 52, Art. 6237; 2009, No. 1, Art. 21, 31; No. 11, Art. 1265; No. 18, Art. 2147; No. 23, Art. 2772; No. 29, Art. 3598, 3639; No. 30, Art. 3739; No. 39, Art. 4534; No. 45, Art. 5271; No. 48, Art. 5726, 5731; No. 51, Art. 6153, 6155; No. 52, Art. 6444, 6455; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 31, Art. 4176, 4198; No. 32, Art. 4298; No. 47, Art. 6034; No. 49, Art. 6409; 2011, No. 1, Art. 7, 9, 21; No. 23, Art. 3262; No. 24, Art. 3357; No. 26, Art. 3652; No. 27, Art. 3881; No. 29, Art. 4291; No. 30, Art. 4583, 4587, 4597; No. 45, Art. 6335; No. 47, Art. 6610, 6611; No. 48, Art. 6729, 6731; No. 49, Art. 7016, 7037; 2012, No. 10, Art. 1164; No. 19, Art. 2281; No. 25, Art. 3268; No. 26, Art. 3447; No. 27, Art. 3588; No. 41, Art. 5526, 5527; No. 49, Art. 6750; No. 53, Art. 7596, 7604, 7607; 2013, No. 23, Art. 2866; No. 27, Art. 3444; No. 30, Art. 4048, 4081; No. 40, Art. 5038; No. 44, Art. 5645; No. 48, Art. 6165; No. 51, Art. 6699; No. 52, Art. 6985; 2014, No. 8, Art. 737; No. 16, Art. 1835; No. 19, Art. 2313) following changes:

1) in Item 13 of Article 214.1:

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

"In case of implementation of the shares of joint-stock company received by the taxpayer as a result of reorganization of the non-state pension fund which is non-profit organization according to the Federal Law of December 28, 2013 No. 410-FZ "About introduction of amendments to the Federal law "About Non-state Pension Funds" and separate legal acts of the Russian Federation" expenses on acquisition of such shares their cost determined according to item 4 of article 277 of this Code on condition of documentary confirmation by the taxpayer of expenses on contributing (additional contributions) to cumulative contribution of founders of the reorganized non-state pension fund is recognized.";

b) paragraphs of the sixth - to consider the nineteenth respectively paragraphs the seventh - the twentieth;

2) in Article 217:

a) in Item 17.2:

words "five years;" shall be replaced with words "five years.";

add with the paragraph of the following content:

"In case of implementation of the shares (shares, shares) received by the taxpayer as a result of reorganization of the organizations, the term of finding of such shares in property of the taxpayer is estimated from the date of acquisition in it in property of shares (shares, shares) the reorganized organizations. In case of implementation of the shares of joint-stock company received by the taxpayer as a result of reorganization of the non-state pension fund which is non-profit organization according to the Federal Law of December 28, 2013 No. 410-FZ "About introduction of amendments to the Federal law "About Non-state Pension Funds" and separate legal acts of the Russian Federation" the term of finding of such shares in property of the taxpayer is estimated from the date of contributing (additional contribution) to cumulative contribution of founders of the reorganized non-state pension fund;";

b) add Item 19 with the paragraph of the following content:

"shareholders of these joint-stock companies in the form of the shares received as a result of reorganization of the non-state pension fund which is non-profit organization according to the Federal Law of December 28, 2013 No. 410-FZ "About introduction of amendments to the Federal law "About Non-state Pension Funds" and separate legal acts of the Russian Federation";";

3) in Article 251:

a) in Item 1:

add subitem 14 with paragraphs of the following content:

"in the form of the amounts of the admission and guarantee fees of non-state pension funds, the guarantee fees of the Pension Fund of the Russian Federation paid to fund of guaranteeing pension accruals according to the Federal Law of December 28, 2013 to No. 422-FZ "About guaranteeing the rights of insured persons in system of mandatory pension insurance of the Russian Federation during the forming and investment of means of pension accruals, establishment and implementation of payments at the expense of means of pension accruals";

in the form of the amounts of compensations received by non-state pension funds, the Pension Fund of the Russian Federation according to the Federal Law of December 28, 2013 No. 422-FZ "About guaranteeing the rights of insured persons in system of mandatory pension insurance of the Russian Federation during the forming and investment of means of pension accruals, establishment and implementation of payments at the expense of means of pension accruals";";

add with subitems 47 - 49 following contents:

"47) pension contributions in non-state pension funds if they in the amount of at least 97 percent go for forming of pension reserves of non-state pension fund;

48) pension accruals, including the insurance premiums on mandatory pension insurance created in accordance with the legislation of the Russian Federation;

49) the income of the non-state pension fund which is non-profit organization, received from implementation of shares of the joint-stock pension fund which were acquired by the specified non-profit organization as a result of its reorganization in the form of allocation of the non-commercial pension fund with its simultaneous transformation to the joint-stock pension fund, on condition of the direction of this income on forming of insurance reserve of non-state pension fund.";

b) to recognize subitems 6 and 6.1 of Item 2 invalid;

Item 1 of Article 264 to add 4) with subitem 48.6 of the following content:

"48. 6) the amounts of the admission and guarantee fees of non-state pension funds, the guarantee fees of the Pension Fund of the Russian Federation paid to fund of guaranteeing pension accruals according to the Federal Law of December 28, 2013 to No. 422-FZ "About guaranteeing the rights of insured persons in system of mandatory pension insurance of the Russian Federation during the forming and investment of means of pension accruals, establishment and implementation of payments at the expense of means of pension accruals";";

5) in Item 7 of Article 275:

a) in paragraph one to "organizations" to exclude the word;

b) in subitem 1 of the word of "the foreign organization" to exclude;

c) in subitem 2 of the word of "the foreign organization" to exclude;

d) in subitem 3 "foreign" to exclude the word;

e) in paragraph one of subitem 4 of the word of "the foreign organization" to exclude;

e) in subitem 5 "foreign" to exclude the word;

g) in subitem 6 of the word of "the foreign organization" to exclude;

6) in Article 277:

a) add Item 3 with paragraphs of the following content:

"By reorganization of the non-state pension fund which is non-profit organization according to the Federal Law of December 28, 2013 "About introduction of amendments to the Federal law "About Non-state Pension Funds" and separate legal acts of the Russian Federation" receipt of shares of joint-stock company does not lead No. 410-FZ to formation of the profit (loss) considered (considered) for the purpose of the taxation at the following categories of taxpayers:

founders (person created as a result of transformation of founders) of the reorganized non-state pension fund;

other persons (person created as a result of their transformation) who contributed to cumulative contribution of founders of non-state pension fund before acceptance date council of fund of the decision on reorganization of non-state pension fund according to the Federal Law of December 28, 2013 No. 410-FZ "About introduction of amendments to the Federal law "About Non-state Pension Funds" and separate legal acts of the Russian Federation".";

b) add item 4 with the paragraph of the following content:

"By reorganization of the non-state pension fund which is non-profit organization according to the Federal Law of December 28, 2013 No. 410-FZ "About introduction of amendments to the Federal law "About Non-state Pension Funds" and separate legal acts of the Russian Federation" the cost of the shares received by the taxpayer distributed according to the procedure, stipulated by the legislation the Russian Federation is recognized to equal value (residual cost) of the property (property rights) brought in the form of fee in cumulative contribution of founders of the reorganized non-state pension fund, determined by data of tax accounting at the transferring party for date of transition of the property right to the specified property (property rights).".

Article 2

Recognize invalid:

1) paragraphs the tenth and eleventh Item 6 of article 1 of the Federal Law of December 29, 2004 No. 204-FZ "About modification of part the second the Tax Code of the Russian Federation" (The Russian Federation Code, 2005, No. 1, the Art. 30);

2) the paragraph the sixteenth Item 6 of article 1 of the Federal Law of June 6, 2005 No. 58-FZ "About modification of part the second the Tax Code of the Russian Federation and some other legal acts of the Russian Federation for taxes and fees" (The Russian Federation Code, 2005, No. 24, the Art. 2312);

3) the subitem "b" of Item 2 of article 3 of the Federal Law of November 30, 2011 No. 359-FZ "About modification of separate legal acts of the Russian Federation in connection with adoption of the Federal Law "About Procedure for Financing of Payments at the expense of Means of Pension Accruals" (The Russian Federation Code, 2011, No. 49, the Art. 7037).

Article 3

1. The organizations which in 2014 did not fulfill duty of the tax agent on tax withholding on profit of the organizations concerning the dividends paid to taxpayers - to the Russian organizations according to article 275 of the Tax Code of the Russian Federation, are exempted from liability, the stipulated in Article 123 Tax Code of the Russian Federation.

2. The Russian organizations which actually gained in 2014 income in type of share dividends from which the income tax of the organizations by the tax agent was not withheld shall estimate independently the income tax of the organizations according to the procedure, stipulated in Item the 5th article 275 of the Tax Code of the Russian Federation and pay it to the budget in time established by paragraph one of Item 1 of article 287 of the Tax Code of the Russian Federation.

3. The depositaries listing in 2014 to the Russian organizations the income in type of share dividends, the rights to which are considered by this depositary on which tax was not withheld, shall provide information on such payments in tax authorities till January 31, 2015.

Article 4

1. This Federal Law becomes effective from the date of its official publication, except for provisions for which this Article establishes other terms of their introduction in force.

2. Item 4 of Article 1, parts 2 and 3 of article 3 of this Federal Law become effective since January 1, 2015.

3. Action of provisions of the paragraph of the sixth Item 13 of Article 214. 1, paragraph two of Item 17.2 and the paragraph of the fourth Item 19 of Article 217, of the paragraph of the twenty fourth subitem 14 and subitems 47 - the 49th Item 1 of Article 251, of paragraphs two - the fourth Item 3 and the paragraph of the third item 4 of Article 277 parts two of the Tax Code of the Russian Federation (in edition of this Federal Law) extend to the legal relationship which arose since January 1, 2014.

4. Provisions of the paragraph of the twenty third subitem 14 of Item 1 of Article of 251 parts two of the Tax Code of the Russian Federation (in edition of this Federal Law) are applied since January 1, 2015.

 

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