FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 28, 2015 No. 327-FZ

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

Accepted by the State Duma on November 20, 2015

Approved by the Federation Council on November 25, 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. 23, Art. 2289; No. 33, Art. 3413; No. 49, Art. 4554, 4564; 2002, No. 22, Art. 2026; No. 30, Art. 3021, 3027, 3033; 2003, No. 1, Art. 2; No. 19, Art. 1749; No. 21, Art. 1958; No. 28, Art. 2874, 2879, 2886; No. 46, Art. 4435; No. 50, Art. 4849; 2004, No. 27, Art. 2711, 2715; No. 31, Art. 3231; No. 34, Art. 3518, 3527; No. 45, Art. 4377; 2005, No. 1, Art. 29, 30, 38; No. 24, Art. 2312; No. 27, Art. 2710, 2717; No. 30, Art. 3104; No. 43, Art. 4350; 2006, No. 30, Art. 3295; No. 31, Art. 3436, 3443, 3452; No. 50, Art. 5279, 5286; 2007, No. 1, Art. 20, 31; No. 13, Art. 1465; No. 21, Art. 2462; No. 31, Art. 4013; No. 45, Art. 5416; No. 49, Art. 6045, 6071; No. 50, Art. 6237; 2008, No. 18, Art. 1942; No. 30, Art. 3577, 3614; No. 48, Art. 5500, 5519; No. 49, Art. 5723; 2009, No. 18, Art. 2147; No. 23, Art. 2772, 2775; No. 29, Art. 3598, 3693; No. 30, Art. 3739; No. 39, Art. 4534; No. 45, Art. 5271; No. 48, Art. 5726, 5731; No. 52, Art. 6444, 6455; 2010, No. 15, Art. 1737; No. 21, Art. 2524; No. 31, Art. 4176, 4198; No. 32, Art. 4298; No. 48, Art. 6247; 2011, No. 1, Art. 7; No. 11, Art. 1492; No. 17, Art. 2318; No. 23, Art. 3262; No. 24, Art. 3357; No. 26, Art. 3652; No. 30, Art. 4563, 4575, 4583; No. 45, Art. 6335; No. 47, Art. 6611; No. 48, Art. 6729, 6731; No. 49, Art. 7014, 7016, 7037; 2012, No. 10, Art. 1164; No. 19, Art. 2281; No. 26, Art. 3447; No. 27, Art. 3588; No. 41, Art. 5526; No. 49, Art. 6750; No. 53, Art. 7604, 7607; 2013, No. 23, Art. 2866; No. 27, Art. 3444; No. 30, Art. 4031, 4045, 4047, 4081; No. 40, Art. 5038; No. 44, Art. 5645; No. 48, Art. 6165; No. 52, Art. 6985; 2014, No. 26, Art. 3372, 3373; No. 40, Art. 5316; No. 45, Art. 6175; No. 48, Art. 6647, 6648, 6649, 6657, 6660, 6663; 2015, No. 1, Art. 13, 15, 18; No. 14, Art. 2025; No. 18, Art. 2616; No. 24, Art. 3373, 3377; No. 27, Art. 3968; No. 41, Art. 5632) following changes:

1) in Article 214.1:

a) Item 12 in paragraph three the fourth offer to exclude;

b) in the paragraph the second Item 14 of the word "and on the transactions considered on the individual investment account" to exclude;

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

"Features of determination of tax base and accounting of losses on the transactions considered on the individual investment account opened according to the Federal Law "About the Security Market" (further in this Chapter - the individual investment account), are established by Article 214.9 of this Code.";

d) in Item 20 of the word", on the transactions considered on the individual investment account" to exclude;

To add 2) with Article 214.9 of the following content:

"Article 214.9. Features of determination of tax base, accounting of losses, calculations and the tax discharges on the transactions considered on the individual investment account

1. Tax base on transactions with securities and on the financial instrument transactions of forward transactions considered on the individual investment account the positive financial result determined according to Article 214.1 taking into account provisions of Articles 214.3 and 214.4 of this Code by set of the corresponding transactions by the accruing result from the beginning of validity on maintaining the individual investment account and taking into account the features established by this Article is recognized (further this Chapter - financial result on the transactions considered on the individual investment account).

The financial result is determined by the transactions considered on the individual investment account by summing of the financial results determined by the corresponding transactions according to this Code upon termination of each tax period of validity on maintaining the individual investment account, and the financial result determined for date of cancellation of the specified agreement if other is not provided by this Article. At the same time the financial result for each tax period is determined taking into account the following features.

The loss amount on transactions with the securities which are traded on the organized market of securities received by results of the specified transactions made in tax period and considered on the individual investment account reduces financial result on financial instrument transactions of forward transactions, being traded on the organized market which basic asset are securities, the stock indexes or other financial instruments of forward transactions which basic asset are securities or the stock indexes, considered on the individual investment account.

The loss amount on financial instrument transactions of forward transactions, being traded on the organized market which basic asset are securities, the stock indexes or other financial instruments of forward transactions which basic asset are securities or the stock indexes, received by results of the specified transactions made in tax period and considered on the individual investment account, after reduction of financial result on financial instrument transactions of forward transactions, being traded on the organized market reduces financial result on the transactions with the securities which are traded on the organized market of securities considered on the individual investment account.

The loss amount on financial instrument transactions of forward transactions, being traded on the organized market which basic asset are not securities the stock indexes or other financial instruments of forward transactions which basic asset are securities or the stock indexes, received by results of the specified transactions made in tax period and considered on the individual investment account reduces financial result on financial instrument transactions of forward transactions, being traded on the organized market, considered on the individual investment account.

2. The financial result on the transactions considered on the individual investment account is determined separately from financial result by other transactions and does not decrease by the amount of negative financial result (loss) received on the transactions which are not considered on the individual investment account.

The amounts of negative financial result (loss) received on set of the transactions considered on the individual investment account following the results of each tax period of validity on maintaining the individual investment account are considered in reduction of positive financial result on the corresponding transactions in subsequent and (or) preceding tax periods by the tax agent performing calculation and payment in the budget of tax amount for the specified transactions during all duration of the agreement on maintaining the individual investment account.

The amounts of negative financial result which on expiry date of the contract for maintaining the individual investment account remained not considered in reduction of positive financial result of future periods based on this Item in case of determination of tax base are not considered.

3. Calculation, deduction and payment in the budget of tax amount concerning the income on the transactions considered on the individual investment account are performed by the tax agent. Calculation of tax amount concerning the income on the transactions considered on the individual investment account is made by the tax agent in the following cases:

1) on payment date to the taxpayer of the income (including in natural form) not on the individual investment account of the taxpayer - proceeding from the amount of effected payment;

2) for date of termination of the contract on maintaining the individual investment account, except for case of the termination of the specified contract with transfer of all assets considered on the individual investment account on other individual investment account opened for the same physical person including at the same tax agent.

4. The tax agent shall pay to the budget the estimated tax amount no later than one month from the date specified in subitem 1 or 2 of Item 3 of this Article on which the tax amount was estimated in time.";

3) in Article 219.1:

a) in Item 1:

in paragraph one of the word "and with Article 214.1" shall be replaced with words ", with Articles 214.1 and 214.9";

in subitem 3 of the word "in the amount of income gained" shall be replaced with words "in the amount of the positive financial result received";

b) in Item 2:

in subitem 1 of the word "Article 214.1" shall be replaced with words "Articles 214.1 and 214.9";

state subitem 3 in the following edition:

"3) the term of finding of security in property of the taxpayer is estimated proceeding from implementation method (repayment) of the securities acquired the first on time (FIFO). At the same time:

the term of finding of securities in property of the taxpayer includes the term during which securities were disposed from property of the taxpayer according to the loan agreement securities with the broker and (or) on the repurchase agreement;

the transactions of exchange of investment shares of mutual investment funds performed according to the Federal Law of November 29, 2001 No. 156-FZ "About investment funds" do not belong to implementation (repayment) of securities. For findings of investment shares the term estimated from the date of acquisition of investment shares before repayment date of the investment shares received as a result of such exchange (exchanges) in this case is recognized property of the taxpayer;";

Article 220.1 to add 4) with Item 6 of the following content:

"6. Provisions of this Article are not applied to negative financial result (loss) received on the transactions considered on the individual investment account.";

The paragraph third Item 7 of Article 226 to state 5) in the following edition:

"The tax amount which is subject to payment in the budget for the location of separate division of the organization is determined proceeding from income amount, the taxable, charged and paid to workers this separate division, and also proceeding from the amounts of the income charged and paid under the agreements of civil nature signed with physical persons separate division (authorized persons of separate division) on behalf of such organization.";

6) in Article 226.1:

a) in Item 1 of the word", on the transactions considered on the individual investment account" to exclude;

b) in Item 2:

the paragraph one to state in the following edition:

"2. The tax agent in case of receipt of the income from implementation of transactions (including considered on the individual investment account) with securities, financial instrument transactions of forward transactions, when implementing payments for securities for the purpose of this Article, and also Articles 214. 1, of this Code and income gained in the form of material benefit from implementation of the specified transactions and determined according to article 212 of this Code are recognized 214.3, 214.4 and 214.9:";

state subitem 1 in the following edition:

"1) the trustee or the broker performing for the benefit of the taxpayer the specified transactions based on the trust management agreement, the contract for broker servicing, the contract of the order, the commission agreement or the agency agreement with the taxpayer. At the same time each tax agent determines tax base of the taxpayer by all income types from the transactions performed by the tax agent for the benefit of this taxpayer according to the specified agreements less the corresponding expenses. The tax agent does not consider in case of determination of tax base of the taxpayer income gained from the transactions performed not based on the specified agreements.

When implementing by the trustee or broker of transactions for the benefit of the taxpayer on repayment of investment shares of mutual investment funds of provision of this subitem are applied in the following procedure:

in case of application for repayment of investment shares in managing company of mutual investment fund by the broker or the trustee with the order about transfer of money from the specified repayment into the account at such broker (trustee) by the tax agent the broker (trustee) submitting the application for repayment of investment shares for the benefit of the clients is recognized;

the managing company of mutual investment fund is recognized other cases the tax agent;";

c) the paragraph one of Item 7 to state in the following edition:

"7. Calculation and deduction of tax amount are made by the tax agent when implementing transactions with securities and financial instrument transactions of forward transactions according to the procedure established by this Chapter in the following terms:";

d) in paragraph one of Item 9 of the word "Tax agent" shall be replaced with words "If other not stipulated in Clause 214.9 of this Code, the tax agent";

e) the paragraph one of Item 9.1 to declare invalid;

e) in Item 10:

add with the new paragraph the second the following content:

"Deduction of tax amount concerning the tax base determined by the tax agent by the transactions which are not considered on the individual investment account from the money of the taxpayer placed on the individual investment account is not allowed.";

paragraphs two - to consider the fifth respectively paragraphs third - the sixth;

g) in paragraph one of Item 15 of the word", being income source" to exclude;

In paragraph one of Item 1 of Article 229 of the word "and 228" shall be replaced with words 7) "and Item 1 of Article 228";

8) in Article 230:

a) to add Item 1 paragraph two after words of "the provided tax deductions" with words ", and also the expenses and the amounts reducing tax base";

b) in Item 2:

word in paragraph four of "the physical persons who gained income from such separate divisions in tax authority in the location of such separate divisions" shall be replaced with words "employees of these separate divisions in tax authority in the place of accounting of such separate divisions, and also concerning the physical persons who gained income under agreements of civil nature in tax authority in the place of accounting of the separate divisions which signed such agreements";

in paragraph five of the word "including concerning the physical persons who gained income from separate divisions of the specified organizations" shall be replaced with words "including concerning employees of these separate divisions in tax authority in the place of accounting of such separate divisions, and also concerning the physical persons who gained income under agreements of civil nature in tax authority in the place of accounting of the separate divisions which signed such agreements";

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

"The data specified in paragraph one of this Item concerning the transactions considered on the individual investment account are represented by the tax agent only following the results of tax period in which the tax agent makes calculation of tax, by the accruing result from the beginning of validity on maintaining the individual investment account.";

The paragraph third the subitem 8 of Item 2 of Article 310 to state 9) in the following edition:

"the foreign organizations which are issuers of circulating bonds or the foreign organizations authorized on receipt of the interest incomes which are subject to payment for circulating bonds or the foreign organizations to which the rights and obligations according to the issued circulating bonds which issuer is other foreign organization to which the Russian organizations pay interest incomes on debt obligations were yielded on payment date of interest income take the permanent location in the states with which the Russian Federation has the international agreements of the Russian Federation on the tax matters, and showed to the Russian organization performing payment of interest income, confirmation of the fact that the foreign organization takes the permanent location in the state with which the Russian Federation has the international treaty of the Russian Federation on the tax matters. Such confirmation shall be certified by competent authority of the corresponding foreign state. If such confirmation is constituted in foreign language, also transfer of confirmation into Russian is provided to the tax agent;";

In paragraph eleven of Item 2 of Article 362 of the word "takes place annually no later than March 1" shall be replaced with words 10) ", subject to application in the next tax period, takes place no later than March 1 of the next tax period";

11) in Item 2 of Article 379:

a) add with words "if other is not provided by this Item";

b) add with the paragraph of the following content:

"The accounting periods for the taxpayers estimating tax proceeding from cadastral cost the first quarter, the second quarter and the third quarter of calendar year are recognized.".

Article 2

Paragraph two of the subitem "g" of Item 12 of article 3 of the Federal Law of December 28, 2013 No. 420-FZ "About introduction of amendments to article 27.5-3 of the Federal law "About the Security Market" and part the first and second the Tax Code of the Russian Federation" (The Russian Federation Code, 2013, No. 52, the Art. 6985) to declare invalid.

Article 3

1. This Federal Law becomes effective not earlier than after one month from the date of its official publication, except for article 1 of this Federal Law.

2. Article 1 of this Federal Law becomes effective not earlier than after one month from the date of official publication of this Federal Law and not earlier than the 1st of the next tax period on the corresponding tax.

3. Action of provisions of the paragraph of the third subitem 8 of Item 2 of Article 310 parts two of the Tax Code of the Russian Federation (in edition of this Federal Law) extends to the legal relationship which arose since January 1, 2015.

 

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