FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 29, 2014 No. 464-FZ

About modification of part the second Tax Code of the Russian Federation

Accepted by the State Duma on December 17, 2014

Approved by the Federation Council on December 25, 2014

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, the Art. 3340, 3341; 2001, No. 1, Art. 18; No. 33, Art. 3413; No. 53, Art. 5015; 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, 3524, 3525; No. 35, Art. 3607; No. 41, Art. 3994; No. 45, Art. 4377; 2005, No. 1, Art. 30; No. 24, Art. 2312; No. 30, Art. 3128, 3130; No. 52, Art. 5581; 2006, No. 3, Art. 280; No. 10, Art. 1065; No. 23, Art. 2382; No. 31, Art. 3436, 3443; No. 45, Art. 4627, 4628; No. 50, Art. 5279; No. 52, Art. 5498; 2007, No. 1, Art. 31, 39; No. 21, Art. 2462; No. 22, Art. 2563, 2564; No. 23, Art. 2691; No. 31, Art. 3991, 4013; No. 45, Art. 5417; No. 49, Art. 6045, 6071; No. 50, Art. 6237, 6245; 2008, No. 18, Art. 1942; No. 27, Art. 3126; No. 30, Art. 3591, 3614, 3616; No. 48, Art. 5500, 5504, 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, 5737; No. 51, Art. 6153, 6155; No. 52, Art. 6444, 6455; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 25, Art. 3070; No. 31, Art. 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 45, Art. 5756; 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; No. 50, Art. 7359; 2012, No. 14, Art. 1545; No. 19, Art. 2281; No. 25, Art. 3268; No. 27, Art. 3588; No. 31, Art. 4334; No. 41, Art. 5526, 5527; No. 49, Art. 6751; No. 53, Art. 7596, 7607, 7619; 2013, No. 19, Art. 2321; No. 23, Art. 2866, 2889; No. 30, Art. 4031, 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. 23, Art. 2938; No. 26, Art. 3373; No. 30, Art. 4220; No. 48, Art. 6647, 6657, 6660, 6661, 6663) following changes:

1) in paragraph one of subitem 14.1 of Item 2 of Article 149 of the word "the persons which are in difficult life situation, recognized by those" shall be replaced with words "citizens who are recognized as persons in need in social servicing and to whom social services in the organizations of social servicing are provided";

Article 284 to add 2) with Item 1.9 of the following content:

"1.9. To the tax base determined by the organizations performing social servicing of citizens (except for tax base on which tax rates are established by Items 3 and 4 of this Article), the tax rate of 0 percent taking into account features, stipulated in Clause 284.5 of this Code is applied.";

To add 3) with Article 284.5 of the following content:

"Article 284.5. Features of application of the tax rate of 0 percent by the organizations performing social servicing of citizens

1. The organizations performing social servicing of citizens, having the right to apply the tax rate of 0 percent in case of observance of the conditions established by this Article. For the purposes of this Article activities for implementation of social servicing of citizens activities for provision are recognized to citizens of the social services included in the list of social services in types of social services for application of the tax rate of 0 percent by the organizations performing social servicing of citizens approved by the Government of the Russian Federation.

2. The tax rate of 0 percent according to this Article is applied by the organizations performing social servicing of citizens to all tax base determined by such taxpayers (except for tax base on which tax rates are established by Items 3 and 4 of Article 284 of this Code), during all tax period.

3. The organizations performing social servicing of citizens, having the right to apply the tax rate of 0 percent if during tax period of application stipulated in Item 1.9 Articles 284 of this Code of the tax rate they meet the following conditions:

1) the organization is included in the register of suppliers of social services of the subject of the Russian Federation;

2) the income of the organization for tax period from activities for provision to citizens of social services considered in case of determination of tax base according to this Chapter constitutes at least 90 percent of its income considered in case of determination of tax base according to this Chapter, or the organization performing social servicing of citizens for tax period has no the income considered in case of determination of tax base according to this Chapter;

3) the organizations continuously during tax period are on the staff of at least 15 workers;

The organization does not make 4) in tax period of transactions with bills of exchange and financial instruments of forward transactions.

4. In case of non-compliance by the organization which is performing social servicing of citizens, passed to application of the tax rate of 0 percent according to this Article, at least one of conditions, stipulated in Item 3 these Articles since the beginning of tax period at which non-compliance with the specified conditions took place the tax rate, stipulated in Item 1 Articles 284 of this Code is applied. At the same time the tax amount is subject to recovery and payment in the budget in accordance with the established procedure with payment of the corresponding amounts of the penalty fee charged from the date of, following for stipulated in Clause in the 287th afternoon of the tax discharge of this Code (advance payment on tax).

5. The organizations which are performing social servicing of citizens, showed willingness to apply the tax rate of 0 percent according to this Article not later than one month prior to the beginning of tax period since which the tax rate of 0 percent is applied submit to tax authority in the place of the stay the statement in writing, and also the data confirming accomplishment of conditions, stipulated in Item 3 these Articles.

6. The organizations performing social servicing of citizens, applying the tax rate of 0 percent according to this Article upon termination of each tax period during which they apply the tax rate of 0 percent in the terms established by this Chapter for submission of the tax declaration represent to tax authority in the place of the stay:

1) the statement from the register of suppliers of social services;

2) data on share of the income of the organization from implementation of activities for provision of the social services to citizens considered in case of determination of tax base according to this Chapter in the total amount of the income of the organization considered in case of determination of tax base according to this Chapter;

3) data on the number of workers in staff of the organization.

7. In case of non-presentation at the scheduled time of the data specified in Item 6 of this Article in tax authority in the location of the taxpayer since the beginning of tax period for which data were not provided in accordance with the established procedure the tax rate, stipulated in Item 1 Articles 284 of this Code is applied. At the same time the tax amount is subject to recovery and payment in the budget in accordance with the established procedure with collection from the taxpayer of the corresponding amounts of the penalty fee charged from the date of, following for stipulated in Clause in the 287th afternoon of the tax discharge of this Code (advance payment on tax). The form of submission of the data specified in Item 6 of this Article affirms federal executive body, the representative for control and supervision in the field of taxes and fees.

8. The organizations performing social servicing of citizens, applying the tax rate of 0 percent according to this Article having the right to pass to application of the tax rate, stipulated in Item 1 Article 284 of this Code, having sent to tax authority in the place of the stay the corresponding statement in writing. At the same time, if the specified transition begins not with the beginning of new tax period, the tax amount for the corresponding tax period is subject to recovery and payment in the budget in accordance with the established procedure with payment of the amounts of the penalty fee charged from the date of, following for stipulated in Clause in the 287th afternoon of the tax discharge of this Code (advance payment on tax).

9. The organizations which are performing social servicing of citizens, applying the tax rate of 0 percent according to this Article and passed 284 of this Code to application of the tax rate, stipulated in Item 1 Article including in connection with non-compliance with conditions, the stipulated in Item 3 these Articles having no right to pass repeatedly to application of the tax rate 0 percent.".

Article 2

1. This Federal Law becomes effective since January 1, 2015.

2. Provisions of Item 1.9 of Article 284 and Article 284.5 of part two of the Tax Code of the Russian Federation (in edition of this Federal Law) are applied since January 1, 2015.

3. For application since January 1, 2015 of the tax rate on the income tax of the organizations in the amount of 0 percent according to Item 1.9 of Article 284 parts two of the Tax Code of the Russian Federation (in edition of this Federal Law) the organizations performing social servicing of citizens within two months from the date of official publication of the list of social services in types of social services for application of the tax rate of 0 percent by the organizations performing social servicing of citizens, stipulated in Item 1 Article 284.5 of part two of the Tax Code of the Russian Federation (in edition of this Federal Law), but no later than December 31, 2015 have the right to submit in tax authorities the application in writing and data which are specified in Item 6 of Article 284.5 of part two of the Tax Code of the Russian Federation (in edition of this Federal Law).

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