330 Federal Law dated November 21 11. Legislative framework of the Russian Federation

"On amendments to Part Two of the Tax Code of the Russian Federation, Article 15 of the Law of the Russian Federation "On the Status of Judges in the Russian Federation" and the recognition as invalid of certain provisions of legislative acts of the Russian Federation"

Revision dated 07/28/2012 - Valid from 08/31/2012

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RUSSIAN FEDERATION

THE FEDERAL LAW

ON AMENDMENTS TO PART TWO OF THE TAX CODE OF THE RUSSIAN FEDERATION, ARTICLE 15 OF THE LAW OF THE RUSSIAN FEDERATION “ON THE STATUS OF JUDGES IN THE RUSSIAN FEDERATION” AND RECOGNIZING SEPARATE PROVISIONS OF LEGISLATIVE ACTS OF THE RUSSIAN FEDERATION OH FEDERATION

Article 1

1) in subparagraph 20 of paragraph 2 of Article 149:

a) in paragraph one, delete the word “non-commercial”;

b) in paragraph two, delete the words “non-commercial” and the word “non-commercial”;

c) in paragraph five, delete the word “non-commercial”;

2) in paragraph one of paragraph 3 of Article 161, delete the words “and government institutions”;

a) in paragraph three of subclause 4 of clause 1 the words “Russian Federation;” replace with the words "Russian Federation. In case of export of catches of aquatic biological resources and fish and other products produced from them, delivered to the territory of the Russian Federation in accordance with the legislation on fisheries and conservation of aquatic biological resources without unloading on the land territory of the Russian Federation, such a copy of the order by the taxpayer is not submitted to the tax authorities;";

c) paragraph seven of clause 9

"the documents specified in paragraph 3.2 of this article are submitted to the tax authority no later than 180 calendar days from the date of the mark of the customs authorities on the customs declaration specified in subparagraph 3 of paragraph 3.2 of this article, or from the date of drawing up a document confirming the provision of services for transportation of oil and petroleum products by pipeline transport (if customs declaration is not provided for by the customs legislation of the Customs Union);";

in paragraph five, replace the word “terminated” with the word “executed”;

paragraphs six and seven should be worded as follows:

"In the event of improper execution (non-execution) of the second part of the repo, as well as early termination of the repurchase agreement, participants in the repo transaction take into account income from the sale (acquisition costs) of securities under the first part of the repo in the manner established by Article 214.1 of this Code, unless otherwise established by this article. In this case, income from the sale (acquisition expenses) of securities under the first part of the repo are taken into account on the date of execution of the second part of the repo (established in the agreement) or on the date of early termination of the repurchase agreement by agreement of the parties. In this case, income from the sale (acquisition expenses) are determined based on the market value of securities on the date of transfer of ownership of securities upon completion of the first part of the repo.

For the purposes of this article, the market value of securities is determined in accordance with paragraph 4 of Article 212 of this Code.";

in paragraph nine, replace the word “termination” with the words “execution (termination)”;

add the following paragraph:

“The rules of this article apply to repo transactions of a taxpayer carried out at his expense by commission agents, attorneys, agents, trustees (including through the organizer of trading on the securities market and at stock exchange trading) on ​​the basis of relevant civil law agreements.”;

b) paragraphs two and three of paragraph 4 should be stated as follows:

“income in the form of interest on a loan received under repo transactions - if such a difference is negative;

expenses on interest payments on the loan paid under repo transactions - if such a difference is positive.";

c) paragraphs two and three of paragraph 5 should be stated as follows:

“income in the form of interest on a loan received through repo transactions - if such a difference is positive;

expenses on interest payments on the loan paid under repo transactions - if such a difference is negative.";

The specified expenses are accepted for tax purposes within the limits of amounts calculated based on the refinancing rate of the Central Bank of the Russian Federation in effect on the date of payment of interest on repo transactions, increased by 1.8 times for expenses expressed in rubles, and increased by 0.8 times for expenses expressed in foreign currency.

Expenses in the form of exchange, brokerage and depository commissions associated with repo transactions reduce the tax base for repo transactions after applying the restrictions established by paragraph two of this paragraph.

If the amount of expenses accepted for tax purposes in accordance with paragraphs two and three of this paragraph exceeds the amount of income specified in this paragraph, the tax base for repo transactions in the corresponding tax period is recognized as equal to zero.

The amount of excess expenses is recognized as a taxpayer's loss on repo transactions.

The loss on REPO transactions is taken as a reduction in income on transactions with securities traded on the organized securities market, as well as with securities not traded on the organized securities market, in a proportion calculated as the ratio of the cost of securities that are the object of REPO transactions, traded on the organized securities market, and the value of securities that are the subject of repo transactions that are not traded on the organized securities market, in the total value of securities that are the subject of repo transactions.

The value of securities used to determine the specified proportion is determined based on the actual value of securities in the second part of repo transactions duly executed in the corresponding tax period.";

e) paragraph three of paragraph 7 shall be supplemented with the words “, taking into account the provisions of paragraph 25 of Article 217 of this Code”;

f) paragraphs four to six of clause 11 should be stated as follows:

“the seller of the first part of the REPO recognizes for tax purposes the execution of the second part of the REPO and takes into account for tax purposes income (expenses) in the manner established by paragraph 4 of this article, as well as income (loss) from the sale (purchase and sale) of securities not repurchased for the second part of the REPO, calculated on the date of completion of the procedure for settling mutual claims based on the value of the securities that are the object of the REPO transaction, in the amount agreed upon by the parties to the REPO transaction, determined taking into account the market value of the securities on the date of fulfillment of obligations under the second part of the REPO;

the buyer under the first part of the REPO recognizes for tax purposes the execution of the second part of the REPO (takes into account for tax purposes income (expenses) in the manner established by paragraph 5 of this article), as well as the acquisition of securities not sold under the second part of the REPO, based on the cost of the securities , which are the object of the REPO transaction, in the amount agreed upon by the parties to the REPO transaction, determined taking into account the market value of the securities on the date of fulfillment of obligations under the second part of the REPO.

Income (expenses) from transactions of purchase and sale of securities are taken into account for tax purposes in the manner established by Articles 212 and 214.1 of this Code, the market value of securities is determined in accordance with paragraph 4 of Article 212 of this Code.";

g) in paragraph five of clause 12, replace the number “8” with the number “9”;

Closing of a short position is carried out until the purchase of securities of the same issue (additional issue), investment units of the same mutual investment fund by the buyer under the first part of the repo, the subsequent (immediate) alienation of which will not lead to the opening of a short position. If transactions for the acquisition and sale (disposal) of securities were simultaneously carried out within one day, the short position is closed at the end of that day only if the number of acquired securities exceeds the number of securities sold.

First of all, the short position that was opened first is closed (FIFO method).

14. The tax base for operations related to opening a short position is determined in the following order.

Income (expenses) of a taxpayer upon the sale (purchase) or disposal of a security when opening (closing) a short position are taken into account in the manner established by Article 214.1 of this Code on the date of closing the short position.

In the case of opening a short position on securities for which interest (coupon) income is accrued, the taxpayer who opened such a short position recognizes interest (coupon) expense, determined as the difference between the amount of accumulated interest (coupon) income on the date of closing the short position ( including the amount of interest (coupon) income that was paid by the issuer in the period between the date of opening and the date of closing of the short position) and the amount of accumulated interest (coupon) income on the date of opening the short position. Recognition of such interest (coupon) expense is carried out on the date of closing the short position.";

Paragraph six should be stated as follows:

"dismissal of employees, with the exception of:";

add new paragraphs seven and eight as follows:

"compensation for unused vacation;

the amount of payments in the form of severance pay, average monthly earnings for the period of employment, compensation to the manager, deputy managers and chief accountant of the organization in a part exceeding in general three times the average monthly salary or six times the average monthly salary for workers dismissed from organizations located in the regions Far North and similar areas;";

b) in the second paragraph of clause 8, the words “for the purpose of compensation for material damage caused to them or harm to their health” should be deleted;

"4) the tax deduction for each month of the tax period applies to the parent, the spouse of the parent, the adoptive parent, the guardian, the trustee, the adoptive parent, the spouse of the adoptive parent who supports the child, in the following amounts:

1,000 rubles - for the first child;

1,000 rubles - for the second child;

3,000 rubles - for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II;

1,400 rubles - for the first child;

1,400 rubles - for the second child;

3,000 rubles - for the third and each subsequent child;

3,000 rubles - for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II.

A tax deduction is made for each child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24.

The tax deduction is provided in double amount to the only parent (adoptive parent), adoptive parent, guardian, trustee. The provision of the specified tax deduction to the only parent ceases from the month following the month of his marriage.

The tax deduction is provided to parents, the spouse of a parent, adoptive parents, guardians, trustees, foster parents, the spouse of an adoptive parent on the basis of their written applications and documents confirming the right to this tax deduction.

At the same time, to individuals whose child (children) is (are) outside the Russian Federation, a tax deduction is provided on the basis of documents certified by the competent authorities of the state in which the child (children) live.

A tax deduction may be provided in double amount to one of the parents (adoptive parents) of their choice based on an application for refusal of one of the parents (adoptive parents) to receive a tax deduction.

The tax deduction is valid until the month in which the taxpayer’s income, calculated on an accrual basis from the beginning of the tax period (in respect of which the tax rate established by paragraph 1 of Article 224 of this Code) by the tax agent providing this standard tax deduction exceeds 280,000 rubles.

Starting from the month in which the specified income exceeded 280,000 rubles, the tax deduction provided for by this subclause is not applied.

The tax base is reduced from the month of birth of the child (children), or from the month in which the adoption took place, guardianship (trusteeship) was established, or from the month of entry into force of the agreement on the transfer of the child (children) to be raised in a family until the end of that year, in which the child (children) has reached the age specified in paragraph twelve of this subclause, or the agreement on the transfer of the child (children) to be raised in a family has expired or been terminated early, or the death of the child (children). A tax deduction is provided for the period of study of the child (children) in an educational institution and (or) educational institution, including academic leave issued in the prescribed manner during the period of study.";

Expenses for standardization do not include expenses for work on the development of national and regional standards by organizations developing them as a performer (contractor or subcontractor).";

12) clause is no longer valid. (as amended by the Federal Law of July 28, 2012 N 130-FZ) Federal Law of July 7, 2003 N 105-FZ “On Amendments to Article 218 of Part Two of the Tax Code of the Russian Federation” (Collected Legislation of the Russian Federation, 2003, N 28 , Article 2874) regarding the replacement of words in subparagraph 3 of paragraph 1;

4) paragraph sixty-eight of paragraph 12 of Article 2 of the Federal Law of November 25, 2009 N 281-FZ “On amendments to parts one and two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation” (Collection of Legislation of the Russian Federation, 2009, N 48 , Art. 5731).

Article 4

1. Establish that arrears on taxes (fees) (including cancelled) accrued by individuals as of January 1, 2009, arrears on penalties accrued on the said arrears, and arrears on fines are considered uncollectible and subject to write-off , registered with individuals as of January 1, 2009, in respect of whom the tax authority lost the opportunity to collect due to the expiration of the established deadline for sending a demand for payment of tax, fee, penalty, fine, deadline for filing an application to the court for collection of arrears, debts penalties and fines at the expense of the property of the taxpayer (payer of the fee) - an individual, the period for presenting a writ of execution for execution, but not more than the amount of such arrears and debt for penalties and fines as of the day the decision to write them off was made.

2. The provisions of Part 1 of this article do not apply to arrears of taxes (fees) paid by individuals in connection with their business activities or private practice in accordance with the legislation of the Russian Federation, arrears of penalties accrued on the said arrears, and debts on fines accrued to these individuals.

3. The decision to recognize the arrears, penalties and fines specified in Part 1 of this article as uncollectible and to write them off is made by the tax authority.

4. The list of documents, in the presence of which a decision is made to recognize the arrears, debts on penalties and fines specified in Part 1 of this article as hopeless for collection and to write them off, and the procedure for writing them off are approved by the federal executive body authorized for control and supervision in the field of taxes and fees. Requiring taxpayers (payers of fees) individuals to submit documents confirming the existence of the grounds specified in Part 1 of this article is not allowed.

Article 5

1. This Federal Law comes into force on January 1, 2012, but not earlier than one month from the date of its official publication and not earlier than the 1st day of the next tax period for the corresponding tax, with the exception of the provisions for which this article establishes a different date for their entry into force.

2. Paragraph 1, subparagraph "c" of paragraph 7, paragraphs three - twenty-second of subparagraph "a" of paragraph 8 of Article 1 of this Federal Law come into force on the date of official publication of this Federal Law.

3. The provisions of subparagraph 2.2 of paragraph 1 of Article 164, subparagraph 3 of paragraph 3.2 and paragraph seven of paragraph 9 of Article 165, paragraph 48 of Article 217, subparagraph 4 of paragraph 1 of Article 218 of Part Two of the Tax Code of the Russian Federation (as amended by this Federal Law) extend to legal relations , arising from January 1, 2011.

4. The provisions of subclause 20 of clause 2 of Article 149 of Part Two of the Tax Code of the Russian Federation (as amended by this Federal Law) apply to legal relations that arose from October 1, 2011.

The president
Russian Federation
D.MEDVEDEV

Moscow Kremlin

Initially, Draft Law No. 511230-5, which, after adoption, became Federal Law No. 330 FZ of November 21, 2011 “On Amendments to Part Two of the Tax Code of the Russian Federation, Article 15 of the Law of the Russian Federation “On the Status of Judges in the Russian Federation” and the recognition as invalid of certain provisions of legislative acts of the Russian Federation" (hereinafter referred to as Federal Law No. 330 FZ), provided for changes only in the procedure for providing standard deductions. But in the final version, changes to other taxes were also included.

In general, Federal Law No. 330 FZ comes into force on January 1, 2012, with the exception of certain provisions.

Benefits for services in the field of culture and art

Federal Law No. 235 FZ in paragraphs. 20 clause 2 art. 149 of the Tax Code of the Russian Federation were amended. It talks about exemption from VAT for services in the field of culture and art. The current wording of this rule allows this benefit to be applied to all institutions engaged in such activities. According to paragraph 1 of Art. 120 of the Civil Code of the Russian Federation, an institution is recognized as a non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-commercial nature.

After the amendments made by Federal Law No. 235 FZ and which came into force on October 1, 2011, it directly states that the effect of this subclause extends to the corresponding services provided specifically by non-profit organizations. This definitely narrowed the list of enterprises that could use this benefit, since the previous version of paragraphs. 20 clause 2 art. 149 of the Tax Code of the Russian Federation, despite paragraph 1 of Art. 120 of the Civil Code of the Russian Federation, often allowed the courts to interpret this norm as applying to enterprises of different organizational and legal forms, the main thing is that they perform (provide) a certain list of works (services) given in paragraphs. 20 clause 2 art. 149 of the Tax Code of the Russian Federation (decrees of the FAS VSO dated 03.25.2010 No. A19-18327/09, dated 11.23.2009 No. A19-12401/08, dated 04.20.2010 No. A19-26579/09, FAS VBO dated 07.26.2010 No. A38-6688 /2009, FAS North Caucasus Region dated August 27, 2010 No. A32-48228/2009-25/2009-25/437).

New amendment to paragraphs. 20 clause 2 art. 149 of the Tax Code of the Russian Federation introduces another certainty into it; it will now definitely apply not only to non-profit organizations, but also to enterprises of any other organizational and legal form. The changes came into force from the date of publication, that is, from November 22, 2011, but apply to legal relations that arose from October 1, 2011 (clause 2, 4, article 5 of Federal Law No. 330 Federal Law).

Renting property from government agencies

According to paragraph 3 of Art. 161 of the Tax Code of the Russian Federation, when provided on the territory of the Russian Federation by bodies of state power and administration, local government bodies and government institutions for lease of federal property, property of constituent entities of the Russian Federation, the base is determined as the amount including tax separately for each leased property, which in this case are recognized as tenants the specified property.

From January 1, 2012, the performance of work (provision of services) by government agencies within the framework of a state (municipal) assignment, the source of financial support for which is a subsidy from the relevant budget, will no longer be recognized as subject to VAT. Such changes in accordance with paragraph 1 of Art. 2 of Federal Law No. 239 FZ are included in paragraph 2 of Art. 146 of the Tax Code of the Russian Federation.

State institution is a state (municipal) institution that provides state (municipal) services, performs work and (or) performs state (municipal) functions in order to ensure the implementation of the powers of state authorities (state bodies) or local government bodies provided for by the legislation of the Russian Federation, financial support of whose activities is carried out at the expense of the corresponding budget on the basis of the budget estimate (Article 6 of the Budget Code of the Russian Federation).

Federal Law No. 330 FZ from clause 3 of Art. 161 of the Tax Code of the Russian Federation excludes mention of government institutions. That is, an enterprise for which a government agency is the lessor will not be a tax agent.

Amendments to the procedure for assessing VAT on the activities of oil workers and fishermen

In subclause 2.2 of clause 1 of Art. 164 of the Tax Code of the Russian Federation states that the sale of work (services) performed (provided) by organizations for the pipeline transport of oil and petroleum products is taxed at a tax rate of 0%. It is explained what kind of work (services) of this kind is meant. Their list is supplemented by works (services) performed (provided) by oil and petroleum products pipeline transport organizations for the transportation, transshipment and (or) reloading of oil and petroleum products placed under the customs transit procedure, as well as exported from the territory of the Russian Federation to the territory of a member state of the customs union. Article 165 of the Tax Code of the Russian Federation defines the procedure for confirming the right to receive compensation when taxed at a “zero” rate. What documents are needed for this when implementing work (services) performed (provided) by organizations for the pipeline transport of oil and petroleum products is indicated in clause 3.2 of Art. 165 Tax Code of the Russian Federation. These include a complete customs declaration (its copy) with marks from the Russian customs authority that carried out customs clearance for the export of goods (clause 3 of this paragraph).

Now this norm takes into account the possibility that the declaration is registered by the customs authority of the customs union, and not by the Russian one; in this case, of course, it is submitted to the tax authority with the appropriate marks. In addition, if customs declaration of such operations is not provided for by the customs legislation of the customs union, then documents (copies thereof) confirming the provision of services for the transportation of oil and petroleum products by pipeline transport can be provided to the tax authority no later than 180 calendar days from the date of their preparation (specified paragraph 7, paragraph 9, article 165 of the Tax Code of the Russian Federation). Minor changes in the list of supporting documents also affected those applying for the “zero” rate. When exporting goods in the customs export procedure by ships through seaports, to confirm the export of goods outside the territory of the Russian Federation and other territories under its jurisdiction, they had to provide to the tax authority, in particular, a copy of the order for the shipment of exported goods indicating the port of unloading from the mark “Loading is permitted” by the border customs of the Russian Federation (paragraph 3, paragraph 4, paragraph 1, article 165 of the Tax Code of the Russian Federation).

Now such a copy may not be provided in the case of export of catches of aquatic biological resources and fish and other products produced from them, delivered to the territory of the Russian Federation in accordance with the legislation on fisheries and the conservation of aquatic biological resources without unloading onto the land territory of the Russian Federation.

Transfer of unused deductions - the right of pensioners

According to paragraph 3 of Art. 210 of the Tax Code of the Russian Federation for income in respect of which a tax rate is provided, clause 1 of Art. 224 of the Tax Code of the Russian Federation, that is, in the amount of 13%, the tax base is defined as the monetary expression of such income subject to taxation, reduced by the amount of all possible tax deductions provided for in Art. 218 – 221 Tax Code of the Russian Federation.

Moreover, if the amount of tax deductions in a tax period turns out to be greater than the amount of income that is subject to taxation and in respect of which the specified tax rate is provided for the same tax period, then in relation to this tax period the tax base is assumed to be zero. The resulting negative difference is not carried forward to the next tax period, unless otherwise provided by Chapter. 23 Tax Code of the Russian Federation.

Something else will now be provided for pensioners if their pension is paid in accordance with the legislation of the Russian Federation. They are allowed to carry over such a difference, but for some reason not to the next, but to the previous tax periods. If this is not a mistake by legislators, then it is not very clear how such an opportunity will be implemented in practice, even taking into account the possibility of filing a corrective declaration.

In addition, the condition for transferring the negative difference between the amounts of deductions and income is the complete absence of income taxed at a rate of 13% in the corresponding tax period. That is, it turns out that if you have an income of at least 1 rub. Pensioners will not be able to take advantage of this provision.

At the same time, there is a separate clarification for property deductions provided in accordance with paragraphs. 2 p. 1 art. 220 of the Tax Code of the Russian Federation in the amount of expenses actually incurred by the taxpayer:

– for new construction or for the acquisition on the territory of the Russian Federation of a residential building, apartment, room or share (shares) in them, provided for individual housing construction, and land plots on which the acquired residential buildings are located, or shares (shares) in them;

– to repay interest on targeted loans (credits) received from Russian organizations or individual entrepreneurs and actually spent on new construction or on the acquisition on the territory of the Russian Federation of a residential building, apartment, room or share (shares) in them, land plots provided for individual housing construction, and land plots on which the acquired residential buildings are located, or share(s) in them;

– to repay interest received from those located on the territory of the Russian Federation, for the purpose of refinancing (on-lending) loans for new construction or for the acquisition in the territory of the Russian Federation of a residential building, apartment, room or share (shares) in them, land plots provided for individual housing construction , and land plots on which the purchased residential buildings are located, or shares (shares) in them. If such a property tax deduction cannot be used in full during a tax period, its balance can be transferred to subsequent tax periods until it is fully used. But for pensioners who have no income other than pensions during the tax period, a different procedure is provided. As in paragraph 3 of Art. 210 of the Tax Code of the Russian Federation, it is indicated here that the balance of the property deduction can be transferred to previous periods, but unlike clause 3 of Art. 210 of the Tax Code of the Russian Federation establishes a limitation: there can be no more than three such periods.

Calculation of personal income tax on repo transactions

Some changes have been made to Art. 214.3 of the Tax Code of the Russian Federation, which recently appeared in the Tax Code and is devoted to the peculiarities of determining the tax base for repo transactions, the object of which are

A few more changes regarding personal income tax

Some types of compensation payments established by the current legislation of the Russian Federation, legislative acts of constituent entities of the Russian Federation, decisions of representative bodies of local government are not subject to personal income tax (clause 3 of Article 217 of the Tax Code of the Russian Federation). In particular, if they are related to the dismissal of employees, with the exception of compensation for unused vacation.

Change in paragraph 48 of Art. 217 of the Tax Code of the Russian Federation comes into force from the moment of publication of Federal Law No. 330-FZ, that is, from November 22, 2011, and applies to legal relations that arose from January 1, 2011 (clauses 2, 3 of Article 5 of this law).

Now another exception has been added to this rule. If a manager or deputy manager resigns, then the severance pay, average monthly earnings for the period of employment, and compensation paid will be subject to personal income tax to the extent that generally exceeds three times the average monthly earnings or six times the average monthly earnings for employees, dismissed from organizations located in the Far North and equivalent areas. The expression “as a whole” should mean that the total amount of the specified payments will be compared with this limit, and not each individually.

According to paragraph 8 of Art. 217 of the Tax Code of the Russian Federation is not subject to personal income tax for lump sum payments (including in the form of material assistance) to taxpayers in connection with a natural disaster or other emergency, as well as to taxpayers who are family members of persons who died as a result of natural disasters or other emergency circumstances.

It is now being clarified that these payments must necessarily be aimed at compensating for material damage or harm to their health caused to these individuals. In the new edition, this clarification will be absent; only the connection of payments with a natural disaster or other emergency will remain.

Another change in personal income tax is related to the payment of pensions. Pension savings accounted for in a special part of an individual personal account and paid to the legal successors of a deceased insured person are currently not subject to personal income tax. Now, payments to the specified successors of deceased pensioners from the pension account of the accumulative part of the labor pension in a non-state one will also not be taxed (clause 48 of Article 217 of the Tax Code of the Russian Federation).

The standard deduction for children has increased

Let us remind you that now standard deductions are provided, firstly, directly to the individual and, secondly, to his children. Legislators decided to increase “children’s” deductions at the expense of the former.

At the same time, standard deductions remain for preferential categories of taxpayers in the amount of 3,000 and 500 rubles. per month, provided for the tax period without restrictions (clauses 1 and 2 of clause 1 of Article 218 of the Tax Code of the Russian Federation). But the deduction of 400 rubles, which the majority of taxpayers used, will cease to exist. However, it is unlikely that this fact will have a significant impact on them, since the real savings were only 52 rubles. per month, and then provided that the cumulative income from the beginning of the year does not exceed 40,000 rubles.

This also explains the insignificance of the increase for the majority of taxpayers in deductions for children, because the adoption of Federal Law No. 330 FZ did not require the allocation of additional funds; they are expected to be obtained through the abolition of standard deductions in the amount of 400 rubles from 01/01/2012. (Clause 3, Clause 1, Article 218 of the Tax Code of the Russian Federation has become invalid).

Initially, the bill provided for the abolition of the deduction provided for in this subclause for all categories of taxpayers. In the end, this happened, but legislators slightly corrected their original intention: for those who have minor children, there will be no reduction in deductions.

Currently, the tax deduction is RUB 1,000. for each month of the tax period applies to:

– each child of taxpayers who support the child and who are parents or the spouse of a parent;

– each child of taxpayers who are guardians or trustees, adoptive parents, the spouse of an adoptive parent (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).

All changes regarding standard deductions for children came into force from the moment of publication of Federal Law No. 330-FZ, that is, from November 22, 2011 and apply to legal relations that arose from January 1, 2011 (clauses 2, 3 of Art. 5 of this law).

More importantly, if all these categories of taxpayers have more than two children, the deduction for every third and subsequent child becomes equal to 3,000 rubles. Of course, this refers to the total number of children of a given taxpayer. Even if the first or second become over 18 years of age, the third and subsequent ones are entitled to the specified deduction.

Deduction in the amount of 3,000 rubles. applies to every disabled child under the age of 18 or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II. Obviously, it does not matter how many children the taxpayer has.

By the way, in connection with this, the doubling of tax deductions for such taxpayers has been cancelled.

note

Deduction in the amount of 3,000 rubles. applies already from 01/01/2011, that is, retroactively. Accountants need to recalculate the tax base for the current year for taxpayers who will be affected.

As for taxpayers with one or two children, the deduction for each child from 01/01/2012 will be 1,400 rubles. That is, as long as they receive this deduction, the total amount of deductions compared to 2011 will not decrease, despite the abolition of the deduction provided for in paragraphs. 3 p. 1 art. 218 Tax Code of the Russian Federation. But childless taxpayers will immediately lose the same 52 rubles mentioned above.

The limit established for children's deductions and equal to 280,000 rubles has been preserved.

A reasonable clarification has been made regarding deductions for children who are outside the Russian Federation. Now, for those receiving deductions for such children, it is determined that the corresponding deduction is provided on the basis of documents certified by the competent authorities of the state in which the child (children) live. But children can constantly stay abroad and with taxpayers living in the Russian Federation, who will now also be able to submit such documents.

Costs for standardization are now included in the Tax Code of the Russian Federation

The list of other expenses associated with production and (or) sales has been added. Following the costs of products and services, as well as the declaration of conformity with the participation of a third party (clause 2, clause 1, article 264 of the Tax Code of the Russian Federation), standardization costs have been added to it. It is explained in detail what applies to such expenses, as well as in what order they can be taken into account (new clause 2.1, clause 1, clause 5, article 264, clause 5.1, article 272 of the Tax Code of the Russian Federation).

For your information

Standardization is an activity to establish rules and characteristics for the purpose of their voluntary repeated use, aimed at achieving orderliness in the areas of production and circulation of products and increasing the competitiveness of products, works or services (Article 2 of the Federal Law of December 27, 2002 No. 184 Federal Law “On Technical Regulation” "(hereinafter referred to as the Law on Technical Regulation)).

Until now, we had to be guided mainly only by the Letter of the Ministry of Finance of Russia dated April 28, 2010 No. 03 03 05/97. In it, the department, referring to Art. 2, 15 and 16 of the Law on Technical Regulation, Art. 252 of the Tax Code of the Russian Federation and even on the Determination of the Constitutional Court of the Russian Federation dated June 4, 2007 No. 320 O-P and the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated October 12, 2006 No. 53, came to the conclusion that if the costs of developing a national standard, as well as international and regional standards, are documented are confirmed, the standard developed by the taxpayer is approved by the national standardization body and the taxpayer intends to obtain an economic effect as a result of applying the standard developed by him, then these expenses can be taken into account at a time for profit tax purposes as part of other expenses associated with production and sales, on the basis of paragraph . 49 clause 1 art. 264 of the Tax Code of the Russian Federation (see also Letter dated 02.02.2010 No. 03 03 05/14).

About the state fee for technical inspection

A new amount of state duty has been established for issuing a technical inspection coupon, including replacing a lost or unusable one, for tractors, self-propelled road-building and other self-propelled machines and trailers for them - 300 rubles. (new clause 41.1 clause 1 article 333.33 of the Tax Code of the Russian Federation).

Currently, a similar and broader rule is found in paragraphs. 41 of this paragraph: the same amount is charged for issuing a coupon for passing a state technical inspection of any motor vehicle, including replacing a lost one or one that has become unusable. But the fact is that according to the Federal Law of 01.07.2011 No. 170 FZ “On technical inspection of vehicles and on amendments to certain legislative acts of the Russian Federation” from 01.01.2012 pp. 41 clause 1 art. 333.33 of the Tax Code of the Russian Federation is clarified in such a way that the state duty will be charged for issuing a technical inspection coupon, including replacing a lost one or one that has become unusable, only in cases provided for in Part 1 of Art. 54 of the Federal Law of 02/07/2011 No. 3 Federal Law “On the Police”.

From 01/01/2012, the function of technical inspection, among others, is transferred from the police to other organizations; the police perform this function until no later than the specified date. That is, the duty will still be charged, but only for the technical inspection of tractors, self-propelled road construction and other self-propelled machines and trailers for them.

Relief on interest costs on construction loans

According to clause 24.1 of Art. 255 of the Tax Code of the Russian Federation, expenses for reimbursing employees’ expenses for paying interest on loans (credits) for the purchase and (or) construction of residential premises are taken into account in labor costs, but in an amount not exceeding 3% of the amount of all labor costs. These expenses, in addition, are not subject to personal income tax (clause 40, article 217 of the Tax Code of the Russian Federation).

Clause 2 of Art. 7 of the Federal Law of July 22, 2008 No. 158 FZ, this benefit was limited in terms of application until 01/01/2012. Now this restriction has been canceled (Clause 3, Article 3 of Federal Law No. 330 FZ).

The tax office will “clean up” personal accounts

Arrears on taxes (duties) (including cancelled) incurred by individuals as of January 1, 2009, arrears of penalties accrued on the said arrears, and arrears of fines accruing to individuals as of January 1, 2009 will be written off. January 1, 2009, in respect of which the tax authority lost the opportunity to collect due to the expiration of the established period for sending a demand for a fee, a fine, the deadline for filing an application to the court for the collection of arrears, arrears of penalties and fines at the expense of (the payer of the fee) - an individual person, the deadline for presenting a writ of execution for execution, but not more than the amount of such arrears and debt for penalties and fines as of the day the decision was made to write them off (Clause 1, Article 4 of Federal Law No. 330 FZ).

Individuals do not need to take any independent actions; everything must be done by the tax authorities based on the data they have.

This norm does not apply to individual entrepreneurs and individuals engaged in private practice.

Valid Editorial from 09.12.2010

FEDERAL LAW of 04.12.2007 N 330-FZ (as amended on 09.12.2010) "ON AMENDMENTS TO THE CIVIL PROCEDURE CODE OF THE RUSSIAN FEDERATION"

"Article 383. Judge's ruling on refusal to transfer a supervisory complaint or a prosecutor's presentation for consideration in a court session of a supervisory court";

"1. The judge's ruling on the refusal to transfer a supervisory complaint or a prosecutor's presentation for consideration at a court hearing of a supervisory court must contain:";

Paragraph six should be stated as follows:

“the reasons for refusing to transfer a supervisory complaint or a prosecutor’s presentation for consideration at a court hearing of a supervisory court.”;

a) the name should be stated as follows:

"Article 384. Ruling on the transfer of a supervisory complaint or a prosecutor's presentation with a case for consideration in a court session of a supervisory court";

Paragraph one should be stated as follows:

"1. A ruling on the transfer of a supervisory appeal or a prosecutor's presentation with a case for consideration at a court hearing of a supervisory court must contain:";

a) the name should be stated as follows:

"Article 385. Notification of persons participating in the case about the transfer of a supervisory complaint or a prosecutor's presentation with the case for consideration in a court session of the supervisory court";

a) the name should be stated as follows:

"Article 386. Time limits and procedure for considering a supervisory complaint or a prosecutor's presentation in a court hearing of a supervisory court";

b) in part four, the words “court ruling on initiating supervisory proceedings” should be replaced with the words “ruling on the transfer of a supervisory complaint or a prosecutor’s presentation of the case for consideration at a court hearing by a supervisory court”;

15) stated as follows:

"Article 387. Grounds for canceling or changing court decisions in the order of supervision with the words "Article 379.1";

b) add part one.1 as follows:

"1.1. When considering a case in a supervisory procedure, the court checks the correct application and interpretation of the norms of substantive and procedural law by the courts hearing the case, within the limits of the arguments of the supervisory complaint or the prosecutor's presentation. In the interests of legality, the supervisory court has the right to go beyond the arguments of the supervisory complaint or the prosecutor's presentation At the same time, the supervisory court does not have the right to check the legality of court decisions in the part in which they are not appealed, as well as the legality of court decisions that are not appealed.";

19) part two of Article 392 shall be supplemented with paragraph 5 as follows:

"5) recognition by the Constitutional Court of the Russian Federation of a law applied in a specific case as inconsistent with the Constitution of the Russian Federation in connection with the adoption of a decision on

This Federal Law comes into force thirty days after the day of its official publication.

President of Russian Federation
V. PUTIN

Moscow Kremlin

The Zakonbase website presents the FEDERAL LAW dated December 4, 2007 N 330-FZ (as amended on December 9, 2010) “ON AMENDING THE CIVIL PROCEDURE CODE OF THE RUSSIAN FEDERATION” in the latest edition. It is easy to comply with all legal requirements if you read the relevant sections, chapters and articles of this document for 2014. To find the necessary legislative acts on a topic of interest, you should use convenient navigation or advanced search.

On the Zakonbase website you will find the FEDERAL LAW dated December 4, 2007 N 330-FZ (as amended on December 9, 2010) “ON AMENDING THE CIVIL PROCEDURE CODE OF THE RUSSIAN FEDERATION” in a fresh and complete version, in which all changes and amendments have been made. This guarantees the relevance and reliability of the information.

At the same time, you can download the FEDERAL LAW of 04.12.2007 N 330-FZ (as amended on 09.12.2010) “ON AMENDING THE CIVIL PROCEDURE CODE OF THE RUSSIAN FEDERATION” completely free of charge, both in full and in separate chapters.

The President of the Russian Federation signed Federal Law No. 330-FZ dated November 21, 2011 with further amendments to personal income tax, VAT and income tax. Let's look at the most significant innovations.

Significant amendments are being made to Chapter 23 “Income Tax for Individuals” of the Tax Code of the Russian Federation. Let's take a closer look at those that concern the largest number of individuals and tax agents.

Clause 3 of Art. 218 of the Tax Code of the Russian Federation, which provided the right to a standard deduction for an employee in the amount of 400 rubles, will become invalid as of January 1, 2012. That is, such a deduction will no longer exist from the new year.

The new edition contains clause 4 of Art. 218 of the Tax Code of the Russian Federation, which regulates the rules for the provision and amounts of the standard “children’s” deduction. Amendments related to deductions for children come into force from the moment the law is published and apply to legal relations arising from January 1, 2011. Note that the income limit upon reaching which the provision of the “children’s” deduction ceases has not changed - 280,000 rubles .

For convenience, we have summarized the amounts of tax deductions established by both the old and new editions of the Tax Code of the Russian Federation in a table.

Comparison table of deductions

What does the extension of the new amounts of the “children’s” deduction mean to legal relations that have arisen since the beginning of this year? Those categories of employees who are entitled to such deductions will need to recalculate their personal income tax from the beginning of the year.

The recount should be made after the law is published, since it is from this date that paragraph 4 of Art. 218 of the Tax Code of the Russian Federation in the new edition. Let's look at an example of the procedure for recalculating personal income tax based on the new amounts of the “children's” deduction.

Example 1

The employee has three children. Monthly salary - 25,000 rubles. To simplify the example, let’s assume that since the beginning of the year all months have been fully worked out and there was no other income.

In the period January - November, the employee was provided with a deduction in the amount of 1000 rubles. for each child. Total per month 3000 rubles. Thus, taxable income for the month was 22,000 rubles. (RUB 25,000 - RUB 3,000).

In December, the deduction is not provided, since the income calculated on an accrual basis from the beginning of the year exceeded 280,000 rubles. (25,000 rub. x 12 months = 300,000 rub.).

Personal income tax withheld from January to November inclusive is equal to 31,460 rubles. (RUB 22,000 x 11 months x 13%).

According to the new rules, the employee has the right to a deduction in the total amount of 5,000 rubles. (1000 rub. + 1000 rub. + 3000 rub.). Taxable income for the month will not be 22,000 rubles, but 20,000 rubles. (RUB 25,000 – RUB 5,000).

This means that personal income tax, which must be withheld according to the new rules from January to November inclusive, is 28,600 rubles. (RUB 20,000 x 11 months x 13%).

Based on the calculations, the employee has an overpayment of personal income tax - 2860 rubles. (RUB 31,460 – RUB 28,600). It can be offset at the employee’s request against tax payment for December.

For December, the accountant must withhold personal income tax in the amount of 390 rubles from payments to the employee. (RUB 25,000 x 13% – RUB 2,860).

2. No applications for recalculation are required from employees. The new rules were introduced at the legislative level, which means they are mandatory for all tax agents.

3. An application from the taxpayer to offset personal income tax against upcoming payments is required.

A number of amendments have been made to Art. 217 of the Tax Code of the Russian Federation, dedicated to payments not subject to personal income tax. Thus, the new edition contains paragraph. 6 clause 3 of this norm, according to which personal income tax will be subject to not only compensation for unused vacation paid upon dismissal, but also “amounts of payments in the form of severance pay, average monthly earnings for the period of employment, compensation to the manager, deputy managers and chief accountant organizations in a part that generally exceeds three times the average monthly earnings or six times the average monthly earnings for workers dismissed from organizations located in the Far North and equivalent areas.”

When you first read the amended norm, it becomes unclear to whom the introduced rule applies - to all employees or only to managers and chief accountants. Let's try to figure it out.

From a literal reading, we can assume that severance pay and the average monthly earnings for the period of employment for all employees without exception will be taxed. However, it is not. Only benefits and compensations paid upon dismissal of top management, namely the manager, deputy manager and chief accountant, are excluded from non-taxable payments. Moreover, not the entire payment will be taxed, but only a part of it that exceeds three times the average monthly earnings. If the named categories of workers are dismissed from organizations located in the Far North and equivalent areas - a portion exceeding six times the average monthly salary. That is, a higher amount of non-taxable severance pay (compensation) upon dismissal was established for northerners. The considered amendment will come into force on January 1 next year.

The adjustment affected para. 2 clause 8 art. 217 Tax Code of the Russian Federation. Financial assistance paid “to taxpayers in connection with a natural disaster or other emergency, as well as to taxpayers who are family members of persons who died as a result of natural disasters or other emergency circumstances, regardless of the source of payment” will not be subject to personal income tax. . Previously, this provision established a limitation: such financial assistance was not taxed if it was paid to compensate for material damage caused to citizens or harm to their health. This provision will also come into effect from the new year.

And further. Subclause 48 of Art. 217 of the Tax Code of the Russian Federation, before the adoption of the law, established that pension savings paid to the legal successors of a deceased insured person, accounted for in a special part of an individual personal account, are not subject to personal income tax. This norm applied to amounts kept in a personal account with the State Pension Fund. This benefit did not affect pension savings funds stored in non-state pension funds (letter of the Ministry of Finance of Russia dated 05/07/2010 No. 03-04-06/1-91). With the introduction of amendments, legal successors will not lose personal income tax on the indicated payments received from non-state pension funds. The change will come into force from the moment the law is published and will apply to legal relations arising from January 1, 2011.

The changes to this tax are as follows. Sales of items listed in sub-clause are exempt from VAT. 20 clause 2 art. 149 of the Tax Code of the Russian Federation of services to all organizations operating in the field of culture and art (theatres, cinemas, box office, etc.). Previously, this provision applied only to non-profit organizations.

The list of works and services taxed at a rate of 0% and performed by oil and petroleum products pipeline transport organizations has been expanded. At the same time, in order to confirm the specified rate in specific cases, it is necessary to submit not a complete customs declaration (its copy), but documents (copies thereof) evidencing the provision of services.

And one last thing. To confirm the zero rate for the export of catch of aquatic biological resources under certain conditions, it will not be necessary to submit to the tax authority a copy of the order for the shipment of exported goods indicating the port of unloading with the mark “Loading permitted” from the border customs of the Russian Federation.

The list of other expenses associated with production and sales, established by Art. 264 Tax Code of the Russian Federation. According to the amendments, such costs will include standardization costs (subclause 2.1, clause 1, article 264 of the Tax Code of the Russian Federation). The following are recognized as such (clause 5 of Article 264 of the Tax Code of the Russian Federation):

Costs of carrying out work on the development of national standards included in the program for the development of national standards approved by the national body of the Russian Federation for standardization;

Costs of carrying out work to develop regional standards, subject to certain conditions.

For the listed expenses, a special accounting procedure is provided (clause 5.1 of Article 272 of the Tax Code of the Russian Federation). They are recognized in the reporting (tax) period following the one in which the standards were approved. Costs for the development of national and regional standards by organizations acting as a contractor (contractor or subcontractor) will not be included in standardization costs.

We note that the issue of the possibility of taking into account the costs of developing national and regional standards was considered by the Ministry of Finance of Russia in letter dated 02.02.2010 No. 03-03-05/14 (brought to taxpayers and subordinate tax authorities by letter of the Federal Tax Service of Russia dated 03.17.2010 No. ShS -17-3/40@). According to the position of the financial department, these expenses can be taken into account when calculating income tax in other expenses associated with production and sales. But provided that the standard corresponds to the scope of activity of the taxpayer-developer, the costs are documented, and the organization intends to obtain an economic effect as a result of applying the developed standard. The provisions of this letter were specified in the clarification of the Ministry of Finance of Russia dated April 28, 2010 No. 03-03-05/97. Officials added that cost accounting is possible under sub-clause. 49 clause 1 art. 264 of the Tax Code of the Russian Federation only when the standard is approved by the national standardization body. As we can see, accounting for such expenses is now directly provided for in the Tax Code.

THE FEDERAL LAW
dated November 21, 2011 N 330-FZ

ABOUT MAKING CHANGES
IN PART TWO OF THE TAX CODE OF THE RUSSIAN FEDERATION,
ARTICLE 15 OF THE LAW OF THE RUSSIAN FEDERATION "ON THE STATUS OF JUDGES"
IN THE RUSSIAN FEDERATION" AND RECOGNITION AS VOID
SEPARATE PROVISIONS OF LEGISLATIVE ACTS
RUSSIAN FEDERATION

(EXTRACT)

Adopted by the State Duma on November 1, 2011
Approved by the Federation Council on November 9, 2011

Article 1

Introduce into part two of the Tax Code of the Russian Federation (Collection of Legislation of the Russian Federation, 2000, N 32, Art. 3340, 3341; 2001, N 1, Art. 18; N 23, Art. 2289; N 33, Art. 3413; N 53 , Art. 5015; 2002, N 22, Art. 2026; N 30, Art. 3021, 3027, 3033; 2003, N 1, Art. 2, 6, 10; N 21, Art. 1958; N 28, Art. 2874, 2879, 2886; 2004, N 27, art. 2711, 2715; N 34, art. 3517, 3518, 3524, 3527; N 35, art. 3607; N 45, art. 4377; 2005, N 1, art. 29, 30, 38; N 24, article 2312; N 27, article 2710, 2717; N 30, article 3101, 3104, 3117, 3128, 3129, 3130; N 52, article 5581; 2006, N 1, Art. 12; N 10, Art. 1065; N 27, Art. 2881; N 30, Art. 3295; N 31, Art. 3436, 3443, 3452; N 43, Art. 4412; N 45, Art. 4628; N 50, art. 5279, 5286; 2007, N 1, art. 7, 20, 31; N 13, art. 1465; N 23, art. 2691; N 31, art. 3991, 4013; N 45, Art. 3126; N 30, items 3577, 3614, 3616; N 48, items 5504, 5519; N 49, items 5723, 5749; N 52, items 6218, 6227, 6237; 2009, N 1, art. 21; N 18, Art. 2147; N 23, Art. 2772; N 29, art. 3598, 3625, 3639; N 30, art. 3735, 3739; N 39, Art. 4534; N 45, art. 5271; N 48, art. 5726, 5731, 5737; N 51, Art. 6155; N 52, Art. 6444, 6450, 6455; 2010, N 15, art. 1737, 1746; N 19, art. 2291; N 25, art. 3070; N 28, art. 3553; N 31, art. 4176, 4198; N 32, art. 4298; N 45, art. 5750, 5756; N 46, art. 5918; N 48, art. 6247, 6250; N 49, art. 6409; 2011, N 1, art. 7; N 24, art. 3357; N 26, art. 3652; N 27, art. 3881; N 29, art. 4291; N 30, art. 4563, 4566, 4575, 4583, 4593) the following changes:

a) in paragraph one, delete the word “non-commercial”;

b) in paragraph two, delete the words “non-commercial” and the word “non-commercial”;

c) in paragraph five, delete the word “non-commercial”;

a) in paragraph five, replace the words “of this subparagraph” with the words “of this chapter”;

b) add a new paragraph nine with the following content:

"The provisions of this subclause also apply to work (services) performed (provided) by organizations for the pipeline transport of oil and petroleum products, for transportation, transshipment and (or) transshipment of oil and petroleum products placed under the customs procedure of customs transit, as well as exported from the territory of the Russian Federation. Federation to the territory of a member state of the Customs Union, taking into account the features set out in this subparagraph.";

a) in paragraph three of subclause 4 of clause 1 the words “Russian Federation;” replace with the words "Russian Federation. In case of export of catches of aquatic biological resources and fish and other products produced from them, delivered to the territory of the Russian Federation in accordance with the legislation on fisheries and conservation of aquatic biological resources without unloading on the land territory of the Russian Federation, such a copy of the order by the taxpayer is not submitted to the tax authorities;";

b) subclause 3 of clause 3.2 should be stated as follows:

"3) a complete customs declaration (its copy) with marks from the Russian customs authority (if the Russian customs authority registers the customs declaration) or the customs authority of a member state of the Customs Union (if the customs declaration is registered by the specified customs authority) that released the goods (oil, petroleum products) , or documents (copies thereof) confirming the provision of services for the transportation of oil and petroleum products by pipeline transport (in the event that customs declaration is not provided for by the customs legislation of the Customs Union);";

c) paragraph seven of clause 9 should be stated as follows:

"the documents specified in paragraph 3.2 of this article are submitted to the tax authority no later than 180 calendar days from the date of the mark of the customs authorities on the customs declaration specified in subparagraph 3 of paragraph 3.2 of this article, or from the date of drawing up a document confirming the provision of services for transportation of oil and petroleum products by pipeline transport (if customs declaration is not provided for by the customs legislation of the Customs Union);";

a) in paragraph 2:

in paragraph five, replace the word “terminated” with the word “executed”;

paragraphs six and seven should be worded as follows:

"In the event of improper execution (non-execution) of the second part of the repo, as well as early termination of the repurchase agreement, participants in the repo transaction take into account income from the sale (acquisition costs) of securities under the first part of the repo in the manner established by Article 214.1 of this Code, unless otherwise established by this article. In this case, income from the sale (acquisition expenses) of securities under the first part of the repo are taken into account on the date of execution of the second part of the repo (established in the agreement) or on the date of early termination of the repurchase agreement by agreement of the parties. In this case, income from the sale (acquisition expenses) are determined based on the market value of securities on the date of transfer of ownership of securities upon completion of the first part of the repo.

For the purposes of this article, the market value of securities is determined in accordance with paragraph 4 of Article 212 of this Code.";

in paragraph nine, replace the word “termination” with the words “execution (termination)”;

add the following paragraph:

“The rules of this article apply to repo transactions of a taxpayer carried out at his expense by commission agents, attorneys, agents, trustees (including through the organizer of trading on the securities market and at stock exchange trading) on ​​the basis of relevant civil law agreements.”;

b) paragraphs two and three of paragraph 4 should be stated as follows:

“income in the form of interest on a loan received under repo transactions - if such a difference is negative;

expenses on interest payments on the loan paid under repo transactions - if such a difference is positive.";

c) paragraphs two and three of paragraph 5 should be stated as follows:

“income in the form of interest on a loan received through repo transactions - if such a difference is positive;

expenses on interest payments on the loan paid under repo transactions - if such a difference is negative.";

d) paragraph 6 should be stated as follows:

"6. The tax base for repo transactions is determined as income in the form of interest on loans received in the tax period for the aggregate of repo transactions, reduced by the amount of expenses in the form of interest on loans paid in the tax period for the aggregate of repo transactions.

The specified expenses are accepted for tax purposes within the limits of amounts calculated based on the refinancing rate of the Central Bank of the Russian Federation in effect on the date of payment of interest on repo transactions, increased by 1.8 times for expenses expressed in rubles, and increased by 0.8 times for expenses expressed in foreign currency.

Expenses in the form of exchange, brokerage and depository commissions associated with repo transactions reduce the tax base for repo transactions after applying the restrictions established by paragraph two of this paragraph.

If the amount of expenses accepted for tax purposes in accordance with paragraphs two and three of this paragraph exceeds the amount of income specified in this paragraph, the tax base for repo transactions in the corresponding tax period is recognized as equal to zero.

The amount of excess expenses is recognized as a taxpayer's loss on repo transactions.

The loss on REPO transactions is taken as a reduction in income on transactions with securities traded on the organized securities market, as well as with securities not traded on the organized securities market, in a proportion calculated as the ratio of the cost of securities that are the object of REPO transactions, traded on the organized securities market, and the value of securities that are the subject of repo transactions that are not traded on the organized securities market, in the total value of securities that are the subject of repo transactions.

The value of securities used to determine the specified proportion is determined based on the actual value of securities in the second part of repo transactions duly executed in the corresponding tax period.";

e) paragraph three of paragraph 7 shall be supplemented with the words “, taking into account the provisions of paragraph 25 of Article 217 of this Code”;

f) paragraphs four to six of clause 11 should be stated as follows:

“the seller of the first part of the REPO recognizes for tax purposes the execution of the second part of the REPO and takes into account for tax purposes income (expenses) in the manner established by paragraph 4 of this article, as well as income (loss) from the sale (purchase and sale) of securities not repurchased for the second part of the REPO, calculated on the date of completion of the procedure for settling mutual claims based on the value of the securities that are the object of the REPO transaction, in the amount agreed upon by the parties to the REPO transaction, determined taking into account the market value of the securities on the date of fulfillment of obligations under the second part of the REPO;

the buyer under the first part of the REPO recognizes for tax purposes the execution of the second part of the REPO (takes into account for tax purposes income (expenses) in the manner established by paragraph 5 of this article), as well as the acquisition of securities not sold under the second part of the REPO, based on the cost of the securities , which are the object of the REPO transaction, in the amount agreed upon by the parties to the REPO transaction, determined taking into account the market value of the securities on the date of fulfillment of obligations under the second part of the REPO.

Income (expenses) from transactions of purchase and sale of securities are taken into account for tax purposes in the manner established by Articles 212 and 214.1 of this Code, the market value of securities is determined in accordance with paragraph 4 of Article 212 of this Code.";

g) in paragraph five of clause 12, replace the number “8” with the number “9”;

h) paragraphs 13 and 14 should be stated as follows:

"13. Closing a short position is carried out by acquiring (receiving ownership on grounds other than a repo transaction, a securities loan agreement, receiving on a repayable basis in accordance with the conditions defined in paragraph 8 of this article) securities of the same issue (additional issue) , investment units of the same mutual fund for which a short position is open.

Closing of a short position is carried out until the purchase of securities of the same issue (additional issue), investment units of the same mutual investment fund by the buyer under the first part of the repo, the subsequent (immediate) alienation of which will not lead to the opening of a short position. If transactions for the acquisition and sale (disposal) of securities were simultaneously carried out within one day, the short position is closed at the end of that day only if the number of acquired securities exceeds the number of securities sold.

First of all, the short position that was opened first is closed (FIFO method).

14. The tax base for operations related to opening a short position is determined in the following order.

Income (expenses) of a taxpayer upon the sale (purchase) or disposal of a security when opening (closing) a short position are taken into account in the manner established by Article 214.1 of this Code on the date of closing the short position.

In the case of opening a short position on securities for which interest (coupon) income is accrued, the taxpayer who opened such a short position recognizes interest (coupon) expense, determined as the difference between the amount of accumulated interest (coupon) income on the date of closing the short position ( including the amount of interest (coupon) income that was paid by the issuer in the period between the date of opening and the date of closing of the short position) and the amount of accumulated interest (coupon) income on the date of opening the short position. Recognition of such interest (coupon) expense is carried out on the date of closing the short position.";

i) paragraph 15 is declared invalid;

a) in paragraph 3:

Paragraph six should be stated as follows:

"dismissal of employees, with the exception of:";

add new paragraphs seven and eight as follows:

"compensation for unused vacation;

the amount of payments in the form of severance pay, average monthly earnings for the period of employment, compensation to the manager, deputy managers and chief accountant of the organization in a part exceeding in general three times the average monthly salary or six times the average monthly salary for workers dismissed from organizations located in the regions Far North and similar areas;";

b) in the second paragraph of clause 8, the words “for the purpose of compensation for material damage caused to them or harm to their health” should be deleted;

c) paragraph 48 should be stated as follows:

“48) the amount of pension savings accounted for in the special part of the individual personal account and (or) in the pension account of the accumulative part of the labor pension in a non-state pension fund, paid to the legal successors of the deceased insured person.”;

a) in paragraph 1:

subparagraph 3 is declared invalid;

subparagraph 4 should be stated as follows:

"4) the tax deduction for each month of the tax period applies to the parent, the spouse of the parent, the adoptive parent, the guardian, the trustee, the adoptive parent, the spouse of the adoptive parent who supports the child, in the following amounts:

1,000 rubles - for the first child;

1,000 rubles - for the second child;

3,000 rubles - for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II;

1,400 rubles - for the first child;

1,400 rubles - for the second child;

3,000 rubles - for the third and each subsequent child;

3,000 rubles - for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II.

A tax deduction is made for each child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24.

The tax deduction is provided in double amount to the only parent (adoptive parent), adoptive parent, guardian, trustee. The provision of the specified tax deduction to the only parent ceases from the month following the month of his marriage.

The tax deduction is provided to parents, the spouse of a parent, adoptive parents, guardians, trustees, foster parents, the spouse of an adoptive parent on the basis of their written applications and documents confirming the right to this tax deduction.

At the same time, to individuals whose child (children) is (are) outside the Russian Federation, a tax deduction is provided on the basis of documents certified by the competent authorities of the state in which the child (children) live.

A tax deduction may be provided in double amount to one of the parents (adoptive parents) of their choice based on an application for refusal of one of the parents (adoptive parents) to receive a tax deduction.

The tax deduction is valid until the month in which the taxpayer’s income, calculated on an accrual basis from the beginning of the tax period (in respect of which the tax rate established by paragraph 1 of Article 224 of this Code) by the tax agent providing this standard tax deduction exceeds 280,000 rubles.

Starting from the month in which the specified income exceeded 280,000 rubles, the tax deduction provided for by this subclause is not applied.

The tax base is reduced from the month of birth of the child (children), or from the month in which the adoption took place, guardianship (trusteeship) was established, or from the month of entry into force of the agreement on the transfer of the child (children) to be raised in a family until the end of that year, in which the child (children) has reached the age specified in paragraph twelve of this subclause, or the agreement on the transfer of the child (children) to be raised in a family has expired or been terminated early, or the death of the child (children). A tax deduction is provided for the period of study of the child (children) in an educational institution and (or) educational institution, including academic leave issued in the prescribed manner during the period of study.";

b) in paragraph 2, replace the words “subparagraphs 1 - 3” with the words “subparagraphs 1 and 2”;

c) in paragraph two of paragraph 3, replace the words “subparagraphs 3 and 4” with the words “subparagraph 4”;

a) paragraph twenty-eight should be supplemented with the words “unless otherwise provided by this subparagraph”;

b) add the following paragraph:

"For taxpayers receiving pensions in accordance with the legislation of the Russian Federation, if they do not have income taxed at the tax rate established by paragraph 1 of Article 224 of this Code, the balance of the property deduction may be transferred to previous tax periods, but not more than three." ;

a) clause 1 is supplemented with subclause 2.1 with the following content:

"2.1) costs of standardization, taking into account the provisions of paragraph 5 of this article;";

b) add paragraph 5 with the following content:

"5. Costs for standardization are the costs of carrying out work on the development of national standards included in the program for the development of national standards, approved by the national body of the Russian Federation for standardization, as well as the costs of carrying out work on the development of regional standards, subject to the approval of the standards as national standards accordingly the national body of the Russian Federation for standardization, registration of regional standards in the Federal Information Fund of Technical Regulations and Standards in the manner established by the legislation of the Russian Federation on technical regulation.

Expenses for standardization do not include expenses for work on the development of national and regional standards by organizations developing them as a performer (contractor or subcontractor).";

11) add clause 5.1 with the following content:

"5.1. Standardization expenses incurred by the taxpayer independently or jointly with other organizations (in an amount corresponding to its share of expenses) are recognized for tax purposes in the reporting (tax) period following the reporting (tax) period in which the standards were approved in as national standards by the national body of the Russian Federation for standardization or registered as regional standards in the Federal Information Fund of Technical Regulations and Standards in the manner established by the legislation of the Russian Federation on technical regulation.";

12) paragraph 1 of Article 333.33 shall be supplemented with subparagraph 41.1 with the following content:

"41.1) for issuing a technical inspection coupon, including replacing a lost one or one that has become unusable, for tractors, self-propelled road-building and other self-propelled machines and trailers for them - 300 rubles;".

Article 3

Declare invalid:

1) paragraph two of Article 1 of the Federal Law of July 7, 2003 N 105-FZ “On Amendments to Article 218 of Part Two of the Tax Code of the Russian Federation” (Collected Legislation of the Russian Federation, 2003, N 28, Art. 2874) regarding the replacement of words in subparagraph 3 of paragraph 1;

2) paragraph 1 of Article 1 of the Federal Law of July 22, 2008 N 121-FZ “On Amendments to Article 218 of Part Two of the Tax Code of the Russian Federation” (Collected Legislation of the Russian Federation, 2008, N 30, Art. 3577);

3) Part 2 of Article 7 of the Federal Law of July 22, 2008 N 158-FZ "On Amendments to Chapters 21, 23, 24, 25 and 26 of Part Two of the Tax Code of the Russian Federation and some other acts of legislation of the Russian Federation on taxes and fees" (Collection of Legislation of the Russian Federation, 2008, No. 30, Art. 3614);

4) paragraph sixty-eight of paragraph 12 of Article 2 of the Federal Law of November 25, 2009 N 281-FZ “On amendments to parts one and two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation” (Collection of Legislation of the Russian Federation, 2009, N 48 , Art. 5731).

Article 4

1. Establish that arrears on taxes (fees) (including cancelled) accrued by individuals as of January 1, 2009, arrears on penalties accrued on the said arrears, and arrears on fines are considered uncollectible and must be written off , registered with individuals as of January 1, 2009, in respect of whom the tax authority lost the opportunity to collect due to the expiration of the established deadline for sending a demand for payment of tax, fee, penalty, fine, deadline for filing an application to the court for collection of arrears, debts penalties and fines at the expense of the property of the taxpayer (payer of the fee) - an individual, the period for presenting a writ of execution for execution, but not more than the amount of such arrears and debt for penalties and fines as of the day the decision to write them off was made.

2. The provisions of Part 1 of this article do not apply to arrears of taxes (fees) paid by individuals in connection with their business activities or private practice in accordance with the legislation of the Russian Federation, arrears of penalties accrued on the said arrears, and debts on fines accrued to these individuals.

3. The decision to recognize the arrears, penalties and fines specified in Part 1 of this article as uncollectible and to write them off is made by the tax authority.

4. The list of documents, in the presence of which a decision is made to recognize the arrears, debts on penalties and fines specified in Part 1 of this article as hopeless for collection and to write them off, and the procedure for writing them off are approved by the federal executive body authorized for control and supervision in the field of taxes and fees. Requiring taxpayers (payers of fees) individuals to submit documents confirming the existence of the grounds specified in Part 1 of this article is not allowed.

Article 5

1. This Federal Law comes into force on January 1, 2012, but not earlier than one month from the date of its official publication and not earlier than the 1st day of the next tax period for the corresponding tax, with the exception of the provisions for which this article establishes a different date for their entry into force.

2. Paragraph 1, subparagraph "c" of paragraph 7, paragraphs three - twenty-second of subparagraph "a" of paragraph 8 of Article 1 of this Federal Law come into force on the date of official publication of this Federal Law.

3. The provisions of subparagraph 2.2 of paragraph 1 of Article 164, subparagraph 3 of paragraph 3.2 and paragraph seven of paragraph 9 of Article 165, paragraph 48 of Article 217, subparagraph 4 of paragraph 1 of Article 218 of Part Two of the Tax Code of the Russian Federation (as amended by this Federal Law) extend to legal relations , arising from January 1, 2011.

4. The provisions of subclause 20 of clause 2 of Article 149 of Part Two of the Tax Code of the Russian Federation (as amended by this Federal Law) apply to legal relations that arose from October 1, 2011.

The president
Russian Federation
D.MEDVEDEV