FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 23, 2015 No. 323-FZ

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

Accepted by the State Duma on November 13, 2015

Approved by the Federation Council on November 18, 2015

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. 22, Art. 2066; No. 23, Art. 2174; No. 28, Art. 2886; 2004, No. 27, Art. 2711; No. 31, Art. 3222; No. 34, Art. 3520; No. 35, Art. 3607; No. 45, Art. 4377; 2005, No. 1, Art. 9, 30; No. 24, Art. 2312; No. 27, Art. 2713; No. 30, Art. 3101, 3117, 3118, 3128, 3129, 3130; No. 52, Art. 5581; 2006, No. 1, Art. 12; No. 10, Art. 1065; No. 27, Art. 2881; No. 31, Art. 3433, 3436; No. 43, Art. 4412; 2007, No. 1, Art. 7, 31; No. 21, Art. 2461; No. 23, Art. 2691; No. 31, Art. 4013; No. 45, Art. 5417, 5432; No. 46, Art. 5553; 2008, No. 26, Art. 3022; No. 30, Art. 3598; No. 48, Art. 5519; No. 52, Art. 6218, 6227; 2009, No. 29, Art. 3625; No. 30, Art. 3735; No. 48, Art. 5731, 5732; No. 51, Art. 6155; No. 52, Art. 6444, 6450; 2010, No. 15, Art. 1737; No. 28, Art. 3553; No. 31, Art. 4198; No. 45, Art. 5750; No. 46, Art. 5918; No. 48, Art. 6247, 6250; 2011, No. 24, Art. 3357; No. 27, Art. 3881; No. 30, Art. 4566, 4575, 4583, 4593, 4596; No. 45, Art. 6335; No. 48, Art. 6729, 6731; No. 49, Art. 7016, 7063; 2012, No. 18, Art. 2128; No. 24, Art. 3066; No. 27, Art. 3588; No. 31, Art. 4319; No. 49, Art. 6748, 6750, 6751; No. 53, Art. 7578, 7584, 7607; 2013, No. 9, Art. 874; No. 14, Art. 1647; No. 30, Art. 4081, 4084; No. 40, Art. 5038, 5039; No. 44, Art. 5640, 5645; No. 48, Art. 6165; No. 51, Art. 6699; No. 52, Art. 6981; 2014, No. 16, Art. 1838; No. 23, Art. 2936; No. 30, Art. 4220, 4222; No. 43, Art. 5796; No. 48, Art. 6647, 6657, 6660, 6663; 2015, No. 1, Art. 5, 11; No. 14, Art. 2023; No. 24, Art. 3377; No. 27, Art. 3948) following changes:

Article 165 to add 1) with Item 19 of the following content:

"19. Contracts (agreements) which submission to tax authorities is provided by this Article can be presented in the form of one document constituted in writing signed by the parties, or the documents testimonial of achievement of consent on all essential terms of transaction and containing necessary information on subject, participants and terms of transaction, including on the price and terms of its execution.";

The subitem 3 of Item 1 of Article 179 to state 2) in the following edition:

"3) the persons recognized by taxpayers in connection with movement of goods through customs border of the Eurasian Economic Union, determined according to the right of the Eurasian Economic Union and the legislation of the Russian Federation on customs affairs.";

To add 3) with Article 179.5 of the following content:

"Article 179.5. The registration certificate of the organization making transactions with average distillates

1. The registration certificate of the organization making transactions with average distillates (further in this Article - the certificate), is issued to the Russian organizations which possess on the property right or other legal cause the objects relating to one of the following types of property:

1) ocean ships, inland navigation vessels and (or) vessels mixed (the river - the sea) the swimmings used for the purpose of navigation or merchant shipping and having the swimming right under National flag of the Russian Federation (further in this Chapter - water vessels);

2) installations and (or) constructions in type flexibly or stationary fixed according to the project documentation on their creation in the location in internal sea waters, in the territorial sea of the Russian Federation, on the continental shelf of the Russian Federation, in exclusive economic zone of the Russian Federation or in the Russian part (the Russian sector) of bottom of the Caspian Sea of stationary and floating (mobile) drilling rigs (platforms), sea floating (portable) platforms, sea stationary platforms and other objects, and also underwater constructions (including wells).

2. In the certificate are specified:

1) the name of the tax authority which granted the certificate;

2) full and abbreviated name of the organization, location of the organization and its address (place of the actual activities);

3) identification taxpayer number (ITN);

4) registration certificate number and date of its issue.

3. The certificate form, the application form of 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.

4. For receipt of the certificate the taxpayer submits the application for issue of the certificate, and also the following documents in tax authority:

1) concerning water vessels:

copies of the documents confirming the property right (right of possession, and (or) uses, and (or) orders) on the vessel;

the copy of the certificate (interim certificate) on the swimming right under National flag of the Russian Federation;

2) concerning the installations and constructions specified in the subitem 2 of Item 1 of this Article - copies of the documents confirming the property right (right of possession, and (or) uses, and (or) orders) to the specified installations and constructions.

5. Action of the certificate begins from the 1st day of tax period in which the taxpayer submits the application and documents based on which the specified certificate is granted.

6. The tax authority shall grant the certificate or send to the taxpayer the written notice of refusal in issue of the certificate with indication of cause of failure in time no later than 30 calendar days from the date of submission by the taxpayer of the statement for issue of the certificate and the documents provided by this Article.

7. The organization which received the certificate along with the tax declaration on excises represents to tax authority of the copy of the documents confirming origin in tax period for which the tax declaration, the following circumstances is submitted:

1) the termination of the property right (right of possession, and (or) use, and (or) the order) concerning the objects of property specified in Item 1 of this Article;

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