FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 3, 2016 No. 242-FZ

About introduction of amendments to article 105.15 of part one and part the second the Tax Code of the Russian Federation and recognition voided separate provisions of legal acts of the Russian Federation

Accepted by the State Duma on June 24, 2016

Approved by the Federation Council on June 29, 2016

Article 1

In the subitem 3 of item 4 of Article 105.15 of part one of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2011, No. 30, Art. 4575; No. 24, the Art. 3377) words "financial instruments of forward transactions" shall be replaced with words 2015, "derivative financial instruments".

Article 2

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. 23, Art. 2289; No. 33, Art. 3413; No. 53, Art. 5015; 2002, No. 22, Art. 2026; No. 30, Art. 3021, 3027; 2003, No. 1, Art. 2, 6; No. 19, Art. 1749; No. 21, Art. 1958; No. 28, Art. 2886; No. 46, Art. 4435; 2004, No. 27, Art. 2711, 2715; No. 31, Art. 3221; No. 34, Art. 3518, 3520, 3522, 3524, 3525; No. 45, Art. 4377; 2005, No. 1, Art. 30, 38; No. 24, Art. 2312; No. 27, Art. 2710, 2717; No. 30, Art. 3104, 3129, 3130; 2006, No. 10, Art. 1065; No. 23, Art. 2382; No. 31, Art. 3436, 3452; No. 45, Art. 4628; No. 50, Art. 5279, 5286; 2007, No. 1, Art. 20, 31; No. 13, Art. 1465; No. 21, Art. 2462; No. 23, Art. 2691; No. 31, Art. 3991, 4013; No. 45, Art. 5416, 5417, 5432; No. 49, Art. 6045; No. 50, Art. 6237; 2008, No. 18, Art. 1942; No. 27, Art. 3126; No. 30, Art. 3591, 3614, 3616; No. 48, Art. 5504, 5519; No. 49, Art. 5723, 5749; No. 52, Art. 6237; 2009, No. 1, Art. 13; 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, 5737; No. 51, Art. 6155; No. 52, Art. 6444, 6455; 2010, No. 15, Art. 1737; No. 25, Art. 3070; No. 31, Art. 4176, 4186, 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 45, Art. 5756; No. 48, Art. 6247; No. 49, Art. 6409; 2011, No. 1, Art. 7, 9; No. 23, Art. 3262; No. 24, Art. 3357; No. 26, Art. 3652; No. 27, Art. 3881; No. 29, Art. 4291; No. 30, Art. 4575, 4583, 4593; No. 45, Art. 6335; No. 47, Art. 6611; No. 48, Art. 6729, 6731; No. 49, Art. 7014, 7016, 7017, 7037, 7043; No. 50, Art. 7359; 2012, No. 10, Art. 1164; No. 19, Art. 2281; No. 26, Art. 3447; No. 31, Art. 4334; No. 41, Art. 5526; No. 49, Art. 6747, 6750, 6751; No. 53, Art. 7596, 7603, 7604, 7607, 7619; 2013, No. 14, Art. 1647; No. 19, Art. 2321; No. 23, Art. 2866, 2889; No. 27, Art. 3444; No. 30, Art. 4031, 4048, 4049, 4084; No. 40, Art. 5033, 5037, 5038; No. 44, Art. 5640, 5645, 5646; No. 48, Art. 6165; No. 51, Art. 6699; No. 52, Art. 6985; 2014, No. 14, Art. 1544; No. 16, Art. 1838; No. 23, Art. 2938; No. 26, Art. 3373; No. 30, Art. 4239; No. 40, Art. 5315, 5316; No. 45, Art. 6157; No. 48, Art. 6647, 6657, 6660, 6661, 6663; 2015, No. 1, Art. 13, 15, 17, 18, 32; No. 18, Art. 2613; No. 24, Art. 3373, 3377; No. 27, Art. 3968; No. 29, Art. 4340; No. 41, Art. 5632; No. 48, Art. 6684, 6686, 6687, 6688, 6689, 6691, 6692, 6693; 2016, No. 1, Art. 16; No. 7, Art. 920; No. 22, Art. 3092; No. 23, Art. 3298) following changes:

1) in Item 2 of Article 149:

a) in subitem 12:

word in paragraph one of "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

in the paragraph the second words "the financial instrument of forward transaction realization it is understood" shall be replaced with words "the derivative financial instrument its realization is understood", shall be replaced with words words of "the financial instrument of forward transaction" "derivative financial instrument";

word in paragraph three of "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

b) "organizers of trade" to add subitem 12.2 paragraph two after words with the word", repositories";

c) in subitem 30 of the word of "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

2) in Item 6 of Article 154:

a) word in paragraph one of "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

b) in the paragraph the second shall be replaced with words words of "financial instruments of forward transactions" "derivative financial instruments", shall be replaced with words words of "the financial instrument of forward transaction" "derivative financial instrument";

c) word in paragraph three of "the financial instrument of forward transaction" shall be replaced with words "derivative financial instrument";

d) word in paragraph four of "the financial instrument of forward transaction" shall be replaced with words "derivative financial instrument";

3) in Article 170:

a) in Item 4.1:

in subitem 2:

word in paragraph one of "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

in the paragraph the second shall be replaced with words words of "financial instruments of forward transactions" "derivative financial instruments";

word in paragraph three to "financial instruments of forward transactions" shall be replaced with words to "derivative financial instruments";

word in paragraph four to "financial instruments of forward transactions" shall be replaced with words to "derivative financial instruments";

in subitem 3 of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

b) in Item 5.1:

in the paragraph the second subitem 1 of the word of "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

in subitem 3 of the word of "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

4) in Article 212:

a) in the subitem 3 of Item 1 of the word of "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

b) in item 4:

word in paragraph one of "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

in the paragraph the twelfth shall be replaced with words words of "financial instruments of forward transactions" "derivative financial instruments";

in the paragraph the thirteenth shall be replaced with words words of "financial instruments of forward transactions" "derivative financial instruments";

5) in Article 214.1:

a) in the name of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

b) in Item 1:

word in paragraph one "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

in subitem 3 of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

in subitem 4 of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

in subitem 5 of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

c) in Item 1.1 of the word of "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments", shall be replaced with words words of "the financial instrument of forward transactions" "derivative financial instrument";

d) state Item 5 in the following edition:

"5. The derivative financial instrument the agreement meeting the requirements of the Federal Law "About the Security Market" is recognized. The list of types of derivative financial instruments (including forward, futures, option contracts, swap contracts) is established by the Central bank of the Russian Federation according to the Federal Law "About the Security Market".

Reference of derivative financial instruments to being traded on the organized market is performed according to requirements, stipulated in Item 3 Articles of 301 of this Code.

For the purpose of this Chapter the option contracts which are not traded on the organized market belong to the derivative financial instruments which are not traded on the organized market.";

e) in Item 7:

word in paragraph three "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments", shall be replaced with words words of "financial instruments of forward transactions" "derivative financial instruments";

word in paragraph four "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

e) state Item 8 in the following edition:

"8. The income on transactions with basic asset of derivative financial instruments joins:

1) in the income on transactions with securities if basic asset of derivative financial instruments are securities;

2) in the income on transactions with derivative financial instruments if basic asset of derivative financial instruments are other derivative financial instruments;

3) in other income of the taxpayer depending on type of basic asset if basic asset of the derivative financial instrument are not securities or derivative financial instruments.";

g) in Item 9 of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments", the words "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

h) in Item 10:

word in paragraph one "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

in subitem 2 of the word of "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

in subitem 12 of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

i) in Item 11 of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

j) in Item 12:

word in paragraph one "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

in the paragraph the second "financial instruments of forward transactions" shall be replaced with words words "derivative financial instruments";

word in paragraph three "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments", the words "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

word in paragraph four "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

word in paragraph five of "the financial instrument of forward transactions" shall be replaced with words "derivative financial instrument";

word in paragraph seven "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

k) in Item 13:

word in paragraph one "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

in the paragraph the sixteenth shall be replaced with words words of "financial instruments of forward transactions" "derivative financial instruments";

l) in paragraph one of Item 14 of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

m) in Item 15:

word in paragraph one "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments", the words "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

in the paragraph the second "financial instruments of forward transactions" shall be replaced with words words "derivative financial instruments", the words "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

word in paragraph three "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments", the words "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

word in paragraph four "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments", the words "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

word in paragraph five "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments", the words "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

word in paragraph six "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments", the words "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

word in paragraph seven "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

o) in Item 16:

word in paragraph one "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

word in paragraph four "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

word in paragraph five "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

o) in Item 17:

word in paragraph one "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

in the paragraph the second "financial instruments of forward transactions" shall be replaced with words words "derivative financial instruments";

word in paragraph three "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

word in paragraph four "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

word in paragraph six "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

p) in Item 20 of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

6) in Article 214.5:

a) in the subitem 3 of Item 3 of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

b) in paragraph five of Item 10 of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

7) in Item 1 of Article 214.9:

a) word in paragraph one "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

b) word in paragraph three "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments", the words "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

c) word in paragraph four "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments", the words "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

d) word in paragraph five "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments", the words "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

To add Article 217 with Item 68 of the following content:

"68) the income in cash or natural form in the form of the money transferred into the bank account of the taxpayer and (or) complete or partial payment for the taxpayer of goods and (or) services by the Russian and foreign organizations received as a result of participation of the taxpayer in programs of the specified Russian and foreign organizations with use of the bank (payment) and (or) discount (accumulative) cards directed to increase in activity of clients in purchase of goods and services of the specified organizations and bonuses providing charge (points, other units characterizing activity of the client in purchase of goods (works, services) of the specified organizations) on the bases established in the appropriate program and also payment depending on quantity of the added bonuses (points, other units characterizing activity of the client in purchase of goods (works, services) the specified organizations) the income in cash or natural form.

The release of the income from the taxation provided by this Item is not applied in the following cases:

with the assistance of the taxpayer in programs of the Russian and foreign organizations specified in paragraph one of this Item, accession to which is performed not on the terms of the public offer;

when joining the taxpayer to the programs of the Russian and foreign organizations specified in paragraph one of this Item, conditions of the public offer in which provide term for the acceptance less than 30 days and (or) which provide possibility of early withdrawal of the offer;

in case of payment of the income specified in paragraph one of this Item as remuneration to the faces consisting with the organization in employment relationships for accomplishment of job responsibilities, and also as payment (remuneration) for goods delivered by the taxpayer (the performed works, the rendered services) or financial support.";

9) in Article 220.1:

a) in the name of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

b) in Item 1:

word in paragraph one "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

in the paragraph the second "financial instruments of forward transactions" shall be replaced with words words "derivative financial instruments";

c) in Item 2:

word in paragraph one "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

in subitem 2 of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

d) in item 4 of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

In paragraph four of Item 2 of Article 220.2 of the word "financial instruments of forward transactions" shall be replaced with words 10) "derivative financial instruments";

11) in Article 226.1:

a) in the name of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

b) in Item 1 of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

c) in paragraph one of Item 2 of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

d) in paragraph one of Item 7 of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

"Financial instruments of forward transactions" shall be replaced with words 12) in Item 19 of Article 250 of the word "derivative financial instruments";

13) in paragraph one of Item 2 of Article 256 of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

"Financial instruments of forward transactions" shall be replaced with words 14) in the subitem 18 of Item 1 of Article 265 of the word "derivative financial instruments";

"Financial instruments of forward transactions" shall be replaced with words 15) in Item 16 of Article 274 of the word "derivative financial instruments";

"Financial instruments of forward transactions" shall be replaced with words 16) in the subitem 3 of Item 2 of Article 276 of the word "derivative financial instruments";

"Financial instruments of forward transactions" shall be replaced with words 17) in Item 8 of Article 278.1 of the word "derivative financial instruments";

"Financial instruments of forward transactions" shall be replaced with words 18) in the subitem 3 of item 4 of Article 278.2 of the word "derivative financial instruments";

19) in Article 280:

a) in paragraph three of Item 1 of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

b) in the paragraph the second Item 21 of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

c) in Item 22 of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

d) in Item 24 of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

e) in Item 26:

word in paragraph one "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

word in paragraph five "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

e) add with Item 30 of the following content:

"30. On bonds of the Russian organizations, conditions of release and which addresses income acquisition in the form of percent is provided taxable on the tax rate provided by the subitem 1 of item 4 of Article 284 of this Code in case of whose address to transaction price part of cumulative coupon yield joins in case of calculation of general tax base do not consider the added coupon yield on which the specified tax rate is applied.";

The subitem 1 of item 4 of Article 284 to state 20) in the following edition:

"1) 15 percent - according to the income in type of percent on the following types of securities, conditions of release and which addresses income acquisition in the form of percent is provided (except for the securities specified in subitems 2 and 3 of this Item, and the interest income gained by the Russian organizations on state and to the municipal securities placed outside the Russian Federation, except for the interest income gained by primary owners of government securities of the Russian Federation who were received by them in exchange for the government short-term non-coupon bonds according to the procedure, established by the Government of the Russian Federation):

to government securities of the State Parties of the Union State;

to government securities of subjects of the Russian Federation and municipal securities;

to bonds with the mortgage covering emitted after January 1, 2007;

to bonds of the Russian organizations (except for bonds of the foreign organizations recognized by tax residents of the Russian Federation) which for the corresponding dates of recognition of interest income on them are recognized being traded on the organized market of securities, nominated in rubles and emitted during the period from January 1, 2017 to December 31, 2021 inclusive.

The tax rate established by this subitem is applied also to tax base in income type of founders of trust management of mortgage covering, the hypothecation certificates of participation received based on acquisition issued by managing mortgage covering after January 1, 2007;";

"Financial instruments of forward transactions" shall be replaced with words 21) in the subitem 5 of Item 3 of Article 284.1 of the word "derivative financial instruments";

"Financial instruments of forward transactions" shall be replaced with words 22) in the subitem 4 of Item 3 of Article 284.5 of the word "derivative financial instruments";

23) in Article 301:

a) in Item 1:

in paragraph one the first offer to state in the following edition: "The derivative financial instrument the agreement meeting the requirements of the Federal Law "About the Security Market" is recognized.";

word in paragraph three "the financial instrument of forward transactions" shall be replaced with words "derivative financial instrument";

word in paragraph four of "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments", the words "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

word in paragraph five "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

b) in Item 2:

word in paragraph one "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments", shall be replaced with words words of "the financial instrument of forward transactions" "derivative financial instrument", to "the financial instrument of forward transactions" shall be replaced with words words to "derivative financial instrument", "the financial instrument of forward transactions" shall be replaced with words words "derivative financial instrument";

in the paragraph the second "the financial instrument of forward transactions" shall be replaced with words words "derivative financial instrument", "financial instruments of forward transactions" shall be replaced with words words "derivative financial instruments";

word in paragraph three "the financial instrument of forward transactions" shall be replaced with words "derivative financial instrument";

word in paragraph four to "the financial instrument of forward transaction" shall be replaced with words to "derivative financial instrument";

c) in Item 3:

in paragraph one of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

in subitem 2 of the word of "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments", "the financial instrument of forward transaction" shall be replaced with words words "derivative financial instrument";

d) in Item 3.1:

word in paragraph one of "the financial instrument of forward transactions" shall be replaced with words "derivative financial instrument";

in the paragraph the second the words "financial instrument of forward transactions" shall be replaced with words "derivative financial instrument";

e) in paragraph one of Item 3.2 of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments", shall be replaced with words words of "the financial instrument of forward transactions" "derivative financial instrument";

e) in Item 5:

word in paragraph one "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

in the paragraph the second shall be replaced with words words of "financial instruments of forward transactions" "derivative financial instruments";

word in paragraph three of "the financial instrument of forward transaction" shall be replaced with words "derivative financial instrument", shall be replaced with words words of "financial instruments of forward transactions" "derivative financial instruments";

word in paragraph four "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

24) in Article 302:

a) in the name of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

b) in Item 1:

word in paragraph one "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

in subitem 2 of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

c) in Item 2:

word in paragraph one to "financial instruments of forward transactions" shall be replaced with words to "derivative financial instruments";

in subitem 2 of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

in subitem 3 of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

25) in Article 303:

a) in the name of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

b) in Item 1:

word in paragraph one "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

in subitem 1 of the word "the financial instrument of forward transaction" shall be replaced with words "derivative financial instrument";

in subitem 2 of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

c) in Item 2:

word in paragraph one "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

in subitem 1 of the word "the financial instrument of forward transaction" shall be replaced with words "derivative financial instrument";

in subitem 2 of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

in subitem 3 of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

26) in Article 304:

a) in the name of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

b) in Item 1 of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

c) in Item 3 of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

d) in Item 5:

word in paragraph three "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

word in paragraph six to "financial instruments of forward transactions" shall be replaced with words to "derivative financial instruments";

e) in Item 6 of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

e) in Item 7 of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

g) in Item 8 of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments", "the financial instrument of forward transactions" shall be replaced with words words "derivative financial instrument";

27) in Article 305:

a) in the name of the word "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

b) in Item 1 of the word of "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

c) in Item 2:

word in paragraph one of "the financial instrument of forward transactions" shall be replaced with words "derivative financial instrument", shall be replaced with words words of "financial instruments of forward transactions" "derivative financial instruments";

in the paragraph the second shall be replaced with words words of "the financial instrument of forward transactions" "derivative financial instrument";

d) in the paragraph the second item 4 of the word of "the financial instrument of forward transactions" shall be replaced with words "derivative financial instrument";

The subitem 6 of item 4 of Article 309.1 to state 28) in the following edition:

"6) the income on transactions with derivative financial instruments;";

29) in Article 315:

a) state Item 5 in the following edition:

"5. Amount of non-operating incomes, including:

1) the income on transactions with the derivative financial instruments which are traded on the organized market;

2) the income on transactions with the derivative financial instruments which are not traded on the organized market.";

b) state Item 6 in the following edition:

"6. Amount of non-operating expenses, in particular:

1) expenses on transactions with the derivative financial instruments which are traded on the organized market;

2) expenses on transactions with the derivative financial instruments which are not traded on the organized market.";

30) in Article 326:

a) in word part one "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

b) in word part three to "financial instruments of forward transactions" shall be replaced with words to "derivative financial instruments", shall be replaced with words words of "financial instruments of forward transactions" "derivative financial instruments", "financial instruments of forward transactions" shall be replaced with words words "derivative financial instruments";

c) in word part five to "financial instruments of forward transactions" shall be replaced with words to "derivative financial instruments";

d) in word part six of "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments", the words "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments", shall be replaced with words words of "the financial instrument of forward transaction" "derivative financial instrument";

e) in word part ten of "the financial instrument of forward transactions" shall be replaced with words "derivative financial instrument";

e) in word part eleven of "the financial instrument of forward transaction" shall be replaced with words "derivative financial instrument";

g) in word part twelve of "the financial instrument of forward transaction" shall be replaced with words "derivative financial instrument";

h) in word part thirteen of "the financial instrument of forward transaction" shall be replaced with words "derivative financial instrument", the words "its conclusions" shall be replaced with words "its conclusions";

i) in word part fourteen "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

j) in part fifteen:

in the paragraph the second the words "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

word in paragraph five "financial instruments of forward transactions" shall be replaced with words "derivative financial instruments";

k) regarding the eighteenth "financial instruments of forward transactions" shall be replaced with words words "derivative financial instruments";

l) regarding the nineteenth "financial instruments of forward transactions" shall be replaced with words words "derivative financial instruments";

m) regarding the twentieth "financial instruments of forward transactions" shall be replaced with words words "derivative financial instruments";

o) regarding the twenty first shall be replaced with words words of "financial instruments of forward transactions" "derivative financial instruments", to "financial instruments of forward transactions" shall be replaced with words words to "derivative financial instruments";

o) in part twenty second of the word of "the financial instrument of forward transactions" shall be replaced with words "derivative financial instrument", shall be replaced with words words of "the financial instrument of forward transaction" "derivative financial instrument";

p) regarding twenty third to "financial instruments of forward transactions" shall be replaced with words words to "derivative financial instruments", "financial instruments of forward transactions" shall be replaced with words words "derivative financial instruments";

c) regarding the twenty fourth shall be replaced with words words of "financial instruments of forward transactions" "derivative financial instruments", "the financial instrument of forward transaction" shall be replaced with words words "derivative financial instrument";

r) regarding the twenty fifth shall be replaced with words words of "the financial instrument of forward transaction" "derivative financial instrument";

s) in part twenty sixth of the word to "financial instruments of forward transactions" shall be replaced with words to "derivative financial instruments";

"Financial instruments of forward transactions" shall be replaced with words 31) in Article 327 of the word "derivative financial instruments";

32) in Article 342.4:

a) add Item 1 with the paragraph of the following content:

"Calculated according to the procedure, determined by this Item, basic value of the unit of conditional fuel (UCF) is rounded to the fourth sign according to the operating procedure for rounding.";

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

"Calculated according to the procedure, determined by this Item, the estimated price of natural combustible gas by deliveries out of limits of the territories of the State Parties of the Commonwealth of Independent States (TsE) is rounded to the fourth sign according to the operating procedure for rounding.";

c) add Item 16 with the paragraph of the following content:

"Calculated according to the procedure, determined by this Item, the conditional rate of export customs duty on gas condensate (MONDAY) is rounded to the fourth sign according to the operating procedure for rounding.";

"The federal executive body performing functions on development of state policy and normative legal regulation in the field of the property relations in coordination with the Ministry of Finance of the Russian Federation" shall be replaced with words 33) in Item 9 of Article 378.2 of the word "the supreme executive body of the government of the subject of the Russian Federation";

Item 3.1 of Article 380 to state 34) in the following edition:

"3.1. The tax rate is established in the amount of 0 percent concerning the following types of real estate:

objects of trunk gas pipelines, objects of gas production, objects of production and storage of helium;

the objects provided by engineering designs of development of the mineral deposits and other project documentation on performance of works connected with use of subsoil plots, or the project documentation of capital construction projects, and the real estate units, necessary for ensuring functioning, specified in the paragraph the second this Item.

The tax rate in the amount of 0 percent is applied to the real estate units specified in this Item on condition of simultaneous accomplishment to such subjects of the following requirements:

objects are for the first time put into operation in tax periods since January 1, 2015;

objects are located fully or partially in borders of the Republic of Sakha (Yakutia), the Irkutsk or Amur region;

objects belong during all tax period on the property right to the organizations specified in the subitem 1 of Item 5 of Article 342.4 of this Code.

The list of the property relating to the real estate units specified in this Item affirms the Government of the Russian Federation.".

Article 3

Recognize invalid:

1) part 2 of article 4 of the Federal Law of November 2, 2013 No. 307-FZ "About introduction of amendments to article 12 parts one and Chapter 30 parts two of the Tax Code of the Russian Federation" (The Russian Federation Code, 2013, No. 44, the Art. 5646);

2) article 5 of the Federal Law of April 2, 2014 No. 52-FZ "About modification of parts the first and second the Tax Code of the Russian Federation and separate legal acts of the Russian Federation" (The Russian Federation Code, 2014, No. 14, the Art. 1544).

Article 4

1. This Federal Law becomes effective after one month from the date of its official publication, except for articles 2 and 3 of this Federal Law.

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

3. Article 3 of this Federal Law becomes effective since January 1, 2017.

 

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