FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 29, 2014 No. 380-FZ

About modification of part the second the Tax Code of the Russian Federation in connection with adoption of the Federal Law "About the Territories of the Advancing Social and Economic Development in the Russian Federation"

Accepted by the State Duma on November 21, 2014

Approved by the Federation Council on November 26, 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. 33, Art. 3413; 2002, No. 1, Art. 4; No. 22, Art. 2026; No. 30, Art. 3027, 3033; 2003, No. 1, Art. 2, 6; No. 28, Art. 2886; No. 52, Art. 5030; 2004, No. 27, Art. 2711; No. 31, Art. 3220, 3231; No. 34, Art. 3520, 3522, 3525; No. 35, Art. 3607; No. 41, Art. 3994; 2005, No. 1, Art. 30; No. 24, Art. 2312; No. 30, Art. 3128; No. 52, Art. 5581; 2006, No. 3, Art. 280; No. 23, Art. 2382; No. 31, Art. 3436, 3443; No. 45, Art. 4627; No. 52, Art. 5498; 2007, No. 1, Art. 31, 39; No. 21, Art. 2462; No. 22, Art. 2563, 2564; No. 31, Art. 3991, 4013; No. 49, Art. 6045, 6071; No. 50, Art. 6237, 6245; 2008, No. 18, Art. 1942; No. 27, Art. 3126; No. 30, Art. 3591, 3614; No. 48, Art. 5500, 5519; No. 49, Art. 5723; No. 52, Art. 6237; 2009, No. 1, Art. 13, 21, 31; No. 11, Art. 1265; No. 29, Art. 3598, 3639; No. 30, Art. 3739; No. 48, Art. 5711, 5731; No. 51, Art. 6153, 6155; No. 52, Art. 6444, 6455; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 31, Art. 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 47, Art. 6034; No. 48, Art. 6247; No. 49, Art. 6409; 2011, No. 1, Art. 7, 9, 21, 37; No. 11, Art. 1492; No. 23, Art. 3262; No. 24, Art. 3357; No. 27, Art. 3881; No. 29, Art. 4291; No. 30, Art. 4563, 4575, 4583, 4587, 4593, 4597; No. 45, Art. 6335; No. 47, Art. 6610, 6611; No. 48, Art. 6729, 6731; No. 49, Art. 7014, 7015, 7017, 7037, 7043; 2012, No. 14, Art. 1545; No. 19, Art. 2281; No. 25, Art. 3268; No. 27, Art. 3588; No. 41, Art. 5526, 5527; No. 49, Art. 6751; No. 53, Art. 7596, 7607; 2013, No. 19, Art. 2321; No. 23, Art. 2866, 2889; No. 30, Art. 4046, 4048, 4081, 4084; No. 40, Art. 5037, 5038; No. 44, Art. 5640, 5645; No. 48, Art. 6165; No. 51, Art. 6699; No. 52, Art. 6985; 2014, No. 8, Art. 737; No. 16, Art. 1835, 1838; No. 19, Art. 2313, 2314, 2321; No. 26, Art. 3373; No. 30, Art. 4220) following changes:

1) in Article 176.1:

a) add Item 2 with the subitem 3 following of content:

"3) taxpayers are the residents of the territory of the advancing social and economic development who provided together with the tax declaration in which alleged right on compensation of tax, the guarantee agreement of managing company (the copy of the guarantee agreement) providing the obligation of managing company based on the requirement of tax authority to pay to the budget for the taxpayer of tax amount, which is excessively received by it (offset to it) as a result of compensation of tax in declarative procedure if the decision on compensation of the tax amount declared to compensation in declarative procedure is cancelled fully or partially in the cases provided by this Article. The obligation of managing company on payment in the budget for the taxpayer of the tax amounts which are excessively received by it (offset to it) as a result of compensation of tax in declarative procedure, arises if the taxpayer did not perform the requirement of tax authority about return of excessively received (offset) tax amounts within 15 calendar days from the moment of drawing of the requirement by tax authority.";

b) state Item 3 in the following edition:

"3. No later than the day following behind day of issue of the bank guarantee (the conclusion of the guarantee agreement), the bank (managing company) notifies tax authority in the place of accounting of the taxpayer on the fact of issue of the bank guarantee (the conclusion of the guarantee agreement) according to the procedure determined by federal executive body, the representative for control and supervision in the field of taxes and fees.";

c) add with Item 4.1 of the following content:

"4.1. Requirements of the legislation of the Russian Federation about taxes and fees taking into account the following features are applied to the guarantee agreement:

1) the duration of the agreement of the guarantee shall expire not earlier than in eight months from the date of submission of the tax declaration in which the tax amount to compensation is declared;

2) the amount specified in the guarantee agreement shall provide obligation fulfillment on return to budgets of budget system of the Russian Federation in full of the tax amount declared to compensation.";

d) Item 6.1 after the words "Bank guarantee" to add with words "(guarantee agreement)";

e) add Item 12 with the paragraph of the following content:

"No later than the day following behind day of the direction to the taxpayer who provided the guarantee agreement of managing company (the copy of the guarantee agreement), messages on lack of the revealed violations of the law of the Russian Federation on taxes and fees, the tax authority shall send to the guarantor - managing company the written application about release of the guarantor - managing company from obligations under this agreement of the order.";

e) the paragraph one of Item 22 after words of "obligation of bank" to add with words "(the guarantor - managing company)", after the words "according to the bank guarantee" to add with words to "(guarantee agreement)";

g) to add Item 23 after words of "the term of its action" with the words "or in case of impossibility of the direction to the guarantor-managing company of the requirement about payment of sum of money for the guarantee agreement";

Article 284 to add 2) with Item 1.8 of the following content:

"1.8. For the organizations which received resident status of the territory of the advancing social and economic development according to the Federal Law "About the Territories of the Advancing Social and Economic Development in the Russian Federation", the tax rate on the tax which is subject to transfer in the federal budget is established in the amount of 0 percent and applied according to the procedure, stipulated in Article 284.4 of this Code.

For the organizations which received resident status of the territory of the advancing social and economic development according to the Federal Law "About the Territories of the Advancing Social and Economic Development in the Russian Federation", by the laws of subjects of the Russian Federation the lowered tax rate of the income tax which is subject to transfer in budgets of subjects of the Russian Federation from the activities performed in case of execution of the agreement on implementation of activities in the territory of the advancing social and economic development according to provisions of Article 284.4 of this Code can be established.";

To add 3) with Article 284.4 of the following content:

"Article 284.4. Features of application of the tax rate to the tax base determined by the taxpayers who received resident status of the territory of the advancing social and economic development according to the Federal Law "About the Territories of the Advancing Social and Economic Development in the Russian Federation"

1. The taxpayer - the resident of the territory of the advancing social and economic development for the purpose of of this Code the Russian organization which received resident status of the territory of the advancing social and economic development according to the Federal Law "About the Territories of the Advancing Social and Economic Development in the Russian Federation" and which it is continuous during specified in Items 3 is recognized - the 5th this Article of tax periods of application of the tax rates meets at the same time following requirements:

1) state registration of the legal entity is performed in the territory of the advancing social and economic development;

2) the organization does not incorporate the separate divisions located outside the territory of the advancing social and economic development;

3) the organization does not apply the special tax regimes provided by this Code;

4) the organization is not member of the consolidated group of taxpayers;

5) the organization is not non-profit organization, bank, insurance company (insurer), non-state pension fund, the professional participant of the security market, the clearing organization;

6) the organization is not resident of the special economic zone of any type;

7) the organization is not participant of regional investment projects.

2. The taxpayer - the resident of the territory of the advancing social and economic development has the right to apply to tax base the tax rates in sizes and procedure which are provided by this Article, in case of accomplishment of the following conditions:

1) the income from the activities performed in case of execution of agreements on implementation of activities in the territory of the advancing social and economic development constitutes at least 90 percent of all income considered in case of determination of tax base on tax according to this Chapter;

2) the taxpayer keeps separate account of income (expenses) gained (suffered) from the activities performed in case of execution of agreements on implementation of activities in the territory of the advancing social and economic development, and income (expenses) gained (suffered) when implementing other activities.

3. The tax rate, stipulated in Item 1.8 Articles 284 of this Code, is applied during five tax periods since tax period in which according to data of tax accounting the first profit on the activities performed in case of execution of agreements on implementation of activities in the territory of the advancing social and economic development was got if other is not provided by this Article.

4. The size of the tax rate of the tax which is subject to transfer in budgets of subjects of the Russian Federation cannot exceed 5 percent during five tax periods since tax period in which according to data of tax accounting the first profit on the activities performed in case of execution of agreements on implementation of activities in the territory of the advancing social and economic development was got and there cannot be less than 10 percent during the following five tax periods.

5. If the taxpayer - the resident of the territory of the advancing social and economic development did not get profit on the activities performed in case of execution of agreements on implementation of activities in the territory of the advancing social and economic development during three tax periods since tax period in which such taxpayer was included in the register of residents of the territory of the advancing social and economic development, the terms provided by Items 3 and 4 of this Article begin to be estimated with the fourth tax period, beginning from that tax period in which such participant was included in the register of residents of the territory of the advancing social and economic development.

6. In case of the termination of resident status of the territory of the advancing social and economic development the taxpayer is considered lost the right to use of the features of application of the tax rate established by this Article since the beginning of that quarter at which it was excluded from the register of residents of the territory of the advancing social and economic development.";

4) in Article 342.3:

a) state Item 1 in the following edition:

"1. The coefficient characterizing the mineral production territory (Ktd) is applied by the participant of the regional investment project directed to mining or the organization which received resident status of the territory of the advancing social and economic development according to the Federal Law "About the Territories of the Advancing Social and Economic Development in the Russian Federation" since tax period in which the organization is entered in the register of participants of regional investment projects or received resident status of the territory of the advancing social and economic development respectively.";

b) state item 4 in the following edition:

"4. Coefficient Ktd is accepted equal 0 prior to application by the participant of the regional investment project directed to mining, the tax rate of the income tax of the organizations, stipulated in Item 1.5 Articles 284 of this Code, according to Item 2 of Article 284.3 of this Code, and also the resident of the territory of the advancing social and economic development of the tax rate, stipulated in Item 1.8 Articles 284 of this Code, according to Article 284.4 of this Code.";

c) the paragraph one of Item 5 to state in the following edition:

"5. During hundred twenty tax periods, beginning from the beginning of application of rate of the income tax of the organizations according to Item 2 of Article 284.3 of this Code for the participant of the regional investment project or according to Article 284.4 of this Code for resident of the territory of the advancing social and economic development, coefficient Ktd is accepted by equal:".

Article 2

This Federal Law becomes effective after one month from the date of its official publication, but not earlier than the 1st of the next tax period on the corresponding tax.

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