Active Edition from 09.12.2010

FEDERAL LAW No. 330-FZ of 04.12.2007 (as amended on 09.12.2010) "ON INTRODUCING AMENDMENTS TO THE CIVIL PROCEDURE CODE OF THE RUSSIAN FEDERATION"

"Article 383. Ruling of a Judge on Refusal to Transfer a Supervisory Appeal or Procurator's Presentation for Consideration in a Court Session of a Court of Supervisory Instance";

"1. A judge's ruling to refuse to transfer a supervisory appeal or a prosecutor's presentation for consideration in a court session by a supervisory court must contain:";

the sixth paragraph shall be stated in the following wording:

"reasons for which the transfer of the supervisory complaint or the prosecutor's presentation for consideration in the court session of the supervisory instance court was refused.";

a) the name shall be stated in the following wording:

"Article 384

the first paragraph shall be amended as follows:

"1. The ruling on the transfer of a supervisory appeal or presentation of a prosecutor with a case for consideration in a court session by a court of a supervisory instance must contain:";

a) the name shall be stated in the following wording:

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

a) the name shall be stated in the following wording:

"Article 386. Terms and procedure for consideration of a supervisory complaint or presentation of a prosecutor in a court session of a court of supervisory authority";

b) in part four, the words "the court ruling on initiating supervisory proceedings" shall be replaced by the words "rulings on the transfer of a supervisory appeal or a prosecutor's presentation with the case for consideration in a court session by a court of a supervisory instance";

15) state in the following wording:

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

b) add part one.1 of the following content:

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

19) Part two of Article 392 shall be supplemented with paragraph 5 of the following content:

"5) recognition by the Constitutional Court of the Russian Federation of a law applied in a particular case as not in conformity with the Constitution of the Russian Federation in connection with the adoption of a decision on

Real the federal law shall enter into force thirty days after the date of its official publication.

President of Russian Federation
V. PUTIN

Moscow Kremlin

The Zakonbase website presents the FEDERAL LAW of 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 familiarize yourself with the relevant sections, chapters and articles of this document for 2014. To search for the necessary legislative acts on a topic of interest, you should use convenient navigation or advanced search.

On the website "Zakonbase" you will find the FEDERAL LAW of December 4, 2007 N 330-FZ (as amended on December 9, 2010) "ON AMENDING THE CIVIL PROCEDURE CODE OF THE RUSSIAN FEDERATION" in fresh and full 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 December 4, 2007 N 330-FZ (as amended on December 9, 2010) "ON AMENDING THE CIVIL PROCEDURE CODE OF THE RUSSIAN FEDERATION" completely free of charge, both in full and in separate chapters.

THE FEDERAL LAW
dated 21.11.11 N 330-FZ

ABOUT CHANGES
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 RECOGNITION AS VOID
CERTAIN PROVISIONS OF LEGISLATIVE ACTS
RUSSIAN FEDERATION

(EXTRACT)

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

Article 1

Include in the second part of the Tax Code of the Russian Federation (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2000, No. 32, Art. 3340, 3341; 2001, No. 1, Art. 18; No. 23, Art. 2289; No. 33, Art. 3413; No. 53 , item 5015; 2002, N 22, item 2026; N 30, item 3021, 3027, 3033; 2003, N 1, item 2, 6, 10; N 21, item 1958; N 28, item 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, item 2312; N 27, item 2710, 2717; N 30, item 3101, 3104, 3117, 3128, 3129, 3130; N 52, item 5581; 2006, N 1, item 12; N 10, item 1065; N 27, item 2881; N 30, item 3295; N 31, item 3436, 3443, 3452; N 43, item 4412; N 45, item 4628; N 50, items 5279, 5286; 2007, N 1, items 7, 20, 31; N 13, item 1465; N 23, item 2691; N 31, items 3991, 4013; N 45, 5416, 5417, 5432; N 46, item 5553; N 49, item 6045; N 50, item 6237; 2008, N 18, item 1942; N 26, item 3022; N 27, item 3126; No. 30, items 3577, 3614, 3616; No. 48, items 5504, 5519; No. 49, items 5723, 5749; No. 52, items 6218, 6227, 6 237; 2009, N 1, art. 21; No. 18, art. 2147; No. 23, art. 2772; No. 29, Art. 3598, 3625, 3639; No. 30, art. 3735, 3739; No. 39, art. 4534; No. 45, art. 5271; No. 48, Art. 5726, 5731, 5737; No. 51, Art. 6155; No. 52, art. 6444, 6450, 6455; 2010, N 15, Art. 1737, 1746; No. 19, art. 2291; No. 25, art. 3070; No. 28, art. 3553; N 31, art. 4176, 4198; No. 32, art. 4298; No. 45, art. 5750, 5756; No. 46, art. 5918; No. 48, Art. 6247, 6250; No. 49, Art. 6409; 2011, N 1, art. 7; No. 24, art. 3357; No. 26, art. 3652; No. 27, art. 3881; No. 29, Art. 4291; No. 30, art. 4563, 4566, 4575, 4583, 4593) the following changes:

a) in the first paragraph, the word "non-commercial" shall be deleted;

b) in the second paragraph, the word "non-commercial" and the word "non-commercial" shall be deleted;

c) in the fifth paragraph the word "non-commercial" shall be deleted;

a) in the fifth paragraph, the words "of this subparagraph" shall be replaced by the words "of this chapter";

b) add a new paragraph ninth of the following content:

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

a) in the third paragraph of subparagraph 4 of paragraph 1 the words "of the Russian Federation;" replaced by the words "of the Russian Federation. In case of export of catches of aquatic biological resources and fish and other products made from them, delivered to the territory of the Russian Federation in accordance with the legislation on fishing 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) subparagraph 3 of paragraph 3.2 shall be amended as follows:

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

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

"the documents referred to in paragraph 3.2 of this article shall be submitted to the tax authority no later than 180 calendar days from the date of stamping by 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 the transportation of oil and petroleum products by pipeline (if customs declaration is not provided for by the customs legislation of the Customs Union); ";

a) in paragraph 2:

in the fifth paragraph, the word "stopped" shall be replaced by the word "executed";

the sixth and seventh paragraphs shall be stated in the following wording:

"In case of improper performance (non-performance) of the second part of the REPO, as well as early termination of the REPO agreement, the participants in the REPO transaction shall account for income from the sale (acquisition costs) of securities for the first part of the REPO in the manner prescribed by Article 214.1 of this Code, unless otherwise provided by this At the same time, income from the sale (acquisition costs) of securities under the first part of the REPO is taken into account on the date of settlement of the second part of the REPO (established by the agreement) or on the date of early termination of the REPO agreement by agreement of the parties. are determined on the basis of the market value of the securities as of the date of transfer of ownership of the securities when making the first part of REPO.

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

in paragraph nine, the word "termination" shall be replaced by the words "execution (termination)";

add the following paragraph:

"The rules of this article shall apply to taxpayer's REPO transactions made at its expense by commission agents, attorneys, agents, trustees (including through the organizer of trading in the securities market and stock exchange trading) on ​​the basis of relevant civil law contracts.";

b) Paragraphs two and three of clause 4 shall be stated as follows:

"income in the form of interest on a loan received from REPO operations - if such a difference is negative;

expenses on paying interest on a loan paid under REPO transactions - if such a difference is positive.";

c) Paragraphs two and three of clause 5 shall be stated as follows:

"income in the form of interest on a loan received from REPO operations, if such a difference is positive;

expenses on payment of interest on a loan paid under REPO transactions - if such a difference is negative.";

d) clause 6 shall be stated in the following wording:

"6. The tax base on REPO transactions is defined as income in the form of interest on loans received in the tax period on the totality of REPO transactions, reduced by the amount of expenses in the form of interest on loans paid in the tax period on the totality of REPO transactions.

These expenses are accepted for taxation purposes within the amounts calculated on the basis of the refinancing rate of the Central Bank of the Russian Federation, effective as of the date of payment of interest on REPO operations, increased by 1.8 times for expenses denominated in rubles, and increased by 0.8 times for expenses denominated in foreign currency.

Expenses in the form of exchange, brokerage and depository commissions related to REPO transactions reduce the tax base for REPO transactions after the application of the restrictions established by the second paragraph of this clause.

If the amount of expenses accepted for taxation 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 relevant tax period shall be recognized as equal to zero.

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

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

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

e) paragraph three of clause 7 shall be supplemented with the words ", subject to the provisions of clause 25 of Article 217 of this Code";

f) paragraphs four - six of clause 11 shall be stated as follows:

"the seller in 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 accordance with the procedure established by paragraph 4 of this article, as well as income (loss) from the sale (purchase and sale) of securities not redeemed on the second part of the REPO, calculated on the date of completion of the procedure for the settlement of mutual claims based on the value of the securities that are the object of the REPO transaction, in the amount agreed by the parties to the REPO transaction, determined taking into account the market value of the securities as of the date of fulfillment of obligations under the second part of the REPO;

the buyer in 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 prescribed by paragraph 5 of this article), as well as the purchase of securities not sold under the second part of the REPO, based on the value of the securities , which are the object of the REPO transaction, in the amount agreed by the parties to the REPO transaction, determined taking into account the market value of the securities as of the date of fulfillment of obligations under the second part of the REPO.

Income (expenses) from transactions of purchase and sale of securities shall be accounted for tax purposes in accordance with the procedure established by Articles 212 and 214.1 of this Code, the market value of securities shall be determined in accordance with paragraph 4 of Article 212 of this Code.";

g) in the fifth paragraph of clause 12, the number "8" shall be replaced by the figure "9";

h) paragraphs 13 and 14 shall 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 specified in paragraph 8 of this article) securities of the same issue (additional issue) , investment units of the same mutual investment fund in which a short position is opened.

A short position is closed until the acquisition of securities of the same issue (additional issue), investment shares of the same mutual investment fund by the buyer under the first part of REPO, the subsequent (immediate) alienation of which will not lead to the opening of a short position. In the event that transactions on 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 purchased securities exceeds the number of sold securities.

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

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

Incomes (expenses) of a taxpayer upon the sale (acquisition) or disposal of a security upon opening (closing) a short position are taken into account in the manner established by Article 214.1 of this Code, as of the date the short position is closed.

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

i) Clause 15 shall be declared invalid;

a) in paragraph 3:

the sixth paragraph shall be stated in the following wording:

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

add new paragraphs seven and eight with the following content:

"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 head, deputy heads and chief accountant of the organization in the part exceeding in general three times the average monthly salary or six times the average monthly salary for employees dismissed from organizations located in districts the Far North and areas equated to them;";

b) in the second paragraph of clause 8, the words ", in order to compensate for the material damage caused to them or harm to their health" shall be excluded;

c) clause 48 shall be stated as follows:

"48) the amounts of pension savings recorded in the special part of the individual personal account and (or) on the pension account of the funded 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 shall be declared invalid;

subparagraph 4 shall be stated in the following wording:

"4) the tax deduction for each month of the tax period applies to the parent, spouse (wife) of the parent, adoptive parent, guardian, guardian, foster parent, spouse (wife) of the foster parent, on whose support the child is, 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, intern, 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, intern, intern, student under the age of 24, if he is a disabled person of group I or II.

The 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 size to the single parent (adoptive parent), adoptive parent, guardian, custodian. The provision of the specified tax deduction to the single parent is terminated from the month following the month of his marriage.

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

At the same time, individuals with a child (children) who are (are) outside the Russian Federation are granted a tax deduction on the basis of documents certified by the competent authorities of the state in which the child (children) lives (live).

A double tax deduction may be granted to one of the parents (adoptive parents) of their choice on the basis of an application for refusal of one of the parents (adoptive parents) from receiving 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 is provided) by the tax agent providing this standard tax deduction, exceeded 280,000 rubles.

Starting from the month in which the specified income exceeded 280,000 rubles, the tax deduction provided for by this subparagraph shall not apply.

The reduction of the tax base is made from the month in which the child (children) was born, or from the month in which the adoption took place, guardianship (guardianship) was established, or from the month the agreement on the transfer of the child (children) for upbringing to a family comes into force and until the end of that year, in which the child (children) has reached (have reached) the age specified in paragraph twelve of this subparagraph, or the validity period has expired or the agreement on the transfer of the child (children) to be raised in a family has expired, or the death of the child (children) has expired. The tax deduction is provided for the period of education of the child (children) in educational institution and/or educational institution, including academic leave, issued in the prescribed manner during the period of study.";

b) in paragraph 2 the words "subparagraphs 1 - 3" shall be replaced by the words "subparagraphs 1 and 2";

c) in paragraph two of clause 3 the words "subclauses 3 and 4" shall be replaced by the words "subclause 4";

a) Paragraph twenty-eighth shall be supplemented with the words "unless otherwise provided by this subparagraph";

b) add a paragraph with the following content:

"For taxpayers receiving pensions in accordance with the legislation of the Russian Federation, if they do not have income taxable 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) paragraph 1 shall be supplemented with subparagraph 2.1 of the following content:

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

b) add paragraph 5 with the following content:

"5. Standardization costs are the costs of 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 work on the development of regional standards, subject to the approval of standards as national standards 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 law Russian Federation on technical regulation.

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

11) add paragraph 5.1 with the following content:

"5.1. Standardization expenses incurred by the taxpayer alone or jointly with other organizations (in the 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 prescribed by the legislation of the Russian Federation on technical regulation. ";

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

"41.1) for the issuance of a technical inspection coupon, including in exchange for a lost or worn-out one, for tractors, self-propelled road-building and other self-propelled machines and trailers for them - 300 rubles;".

Article 3

Recognize invalid:

1) Paragraph two of Article 1 of Federal Law No. 105-FZ of July 7, 2003 "On Amendments to Article 218 of Part Two of the Tax Code of the Russian Federation" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2003, No. 28, Art. 2874) regarding the replacement of words in subparagraph 3 of paragraph 1;

2) Clause 1 of Article 1 of Federal Law No. 121-FZ of July 22, 2008 "On Amendments to Article 218 of Part Two of the Tax Code of the Russian Federation" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2008, No. 30, Art. 3577);

3) Part 2 of Article 7 of Federal Law No. 158-FZ of July 22, 2008 "On Amendments to Chapters 21, 23, 24, 25 and 26 of Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation on Taxes and Duties" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2008, N 30, item 3614);

4) paragraph sixty-eight of clause 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" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2009, N 48, item 5731).

Article 4

1. Establish that the arrears in taxes (fees) (including canceled ones) formed by individuals as of January 1, 2009, arrears in penalties accrued on the specified arrears and debts in fines accrued to individuals as of January 1, 2009, in respect of which the tax authority has lost the possibility of collection due to the expiration of due date sending a claim for the payment of tax, fee, penalties, fines, the deadline for filing an application with the court for the recovery of arrears, debts on penalties and fines at the expense of the property of the taxpayer (payer of the fee) - an individual, the deadline for presenting a writ of execution for execution, but not more than such arrears and debts on penalties and fines as of the day of the decision to write them off.

2. The provisions of part 1 of this article shall not apply to arrears in taxes (duties) paid by individuals in connection with the exercise by them entrepreneurial activity or engaging in private practice, in accordance with the procedure established by the legislation of the Russian Federation, indebtedness on penalties accrued on the said arrears, and indebtedness on fines accrued to the said individuals.

3. The decision to recognize the arrears, arrears of penalties and fines specified in paragraph 1 of this article as uncollectible and to write them off shall be taken 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 paragraph 1 of this article as uncollectible and on their write-off, and the write-off procedure is approved federal body executive power authorized for control and supervision in the field of taxes and fees. The requirement from taxpayers (payers of fees) of 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 shall enter into force on January 1, 2012, but not earlier than one month after the date of its official publication and not earlier than the 1st day of the next tax period for the relevant tax, except for the provisions for which this article establishes another date for their entry into force.

2. Clause 1, subclause "c" of clause 7, paragraphs three - twenty-two of subclause "a" of clause 8 of Article 1 of this Federal Law shall enter into force on the day of the 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) apply to legal relations arising from January 1, 2011.

4. The provisions of subparagraph 20 of paragraph 2 of article 149 of part two of the Tax Code of the Russian Federation (as amended by this Federal Law) shall apply to legal relations that have arisen since October 1, 2011.

The president
Russian Federation
D. MEDVEDEV

"On Amending 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 Certain Provisions of Legislative Acts of the Russian Federation as Invalid"

Edition of 07/28/2012 - Valid from 08/31/2012

 Show changes

THE RUSSIAN FEDERATION

THE FEDERAL LAW

ON INTRODUCING 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 VOID CERTAIN PROVISIONS OF LEGISLATIVE ACTS OF THE RUSSIAN FEDERATION

Article 1

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

a) in the first paragraph, the word "non-commercial" shall be deleted;

b) in the second paragraph, the word "non-commercial" and the word "non-commercial" shall be deleted;

c) in the fifth paragraph the word "non-commercial" shall be deleted;

2) in the first paragraph of clause 3 of Article 161 the words "and state institutions" shall be deleted;

a) in the third paragraph of subparagraph 4 of paragraph 1 the words "of the Russian Federation;" replaced by the words "of the Russian Federation. In case of export of catches of aquatic biological resources and fish and other products made from them, delivered to the territory of the Russian Federation in accordance with the legislation on fishing 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 paragraph 9

"the documents referred to in paragraph 3.2 of this article shall be submitted to the tax authority within 180 calendar days from the date of the customs authorities' mark 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 oil products by pipeline transport (in the event that customs declaration is not provided for by the customs legislation of the Customs Union);";

in the fifth paragraph, the word "stopped" shall be replaced by the word "executed";

the sixth and seventh paragraphs shall be stated in the following wording:

"In case of improper performance (non-performance) of the second part of the REPO, as well as early termination of the REPO agreement, the participants in the REPO transaction shall account for income from the sale (acquisition costs) of securities for the first part of the REPO in the manner prescribed by Article 214.1 of this Code, unless otherwise provided by this At the same time, income from the sale (acquisition costs) of securities under the first part of the REPO is taken into account on the date of settlement of the second part of the REPO (established by the agreement) or on the date of early termination of the REPO agreement by agreement of the parties. are determined on the basis of the market value of the securities as of the date of transfer of ownership of the securities when making the first part of 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, the word "termination" shall be replaced by the words "execution (termination)";

add the following paragraph:

"The rules of this article shall apply to taxpayer's REPO transactions made at its expense by commission agents, attorneys, agents, trustees (including through the organizer of trading in the securities market and stock exchange trading) on ​​the basis of relevant civil law contracts.";

b) Paragraphs two and three of clause 4 shall be stated as follows:

"income in the form of interest on a loan received from REPO operations - if such a difference is negative;

expenses on paying interest on a loan paid under REPO transactions - if such a difference is positive.";

c) Paragraphs two and three of clause 5 shall be stated as follows:

"income in the form of interest on a loan received from REPO operations, if such a difference is positive;

expenses on payment of interest on a loan paid under REPO transactions - if such a difference is negative.";

These expenses are accepted for taxation purposes within the amounts calculated on the basis of the refinancing rate of the Central Bank of the Russian Federation, effective as of the date of payment of interest on REPO operations, increased by 1.8 times for expenses denominated in rubles, and increased by 0.8 times for expenses denominated in foreign currency.

Expenses in the form of exchange, brokerage and depository commissions related to REPO transactions reduce the tax base for REPO transactions after the application of the restrictions established by the second paragraph of this clause.

If the amount of expenses accepted for taxation 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 relevant tax period shall be recognized as equal to zero.

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

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

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

e) paragraph three of clause 7 shall be supplemented with the words ", subject to the provisions of clause 25 of Article 217 of this Code";

f) paragraphs four - six of clause 11 shall be stated as follows:

"the seller in 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 accordance with the procedure established by paragraph 4 of this article, as well as income (loss) from the sale (purchase and sale) of securities not redeemed on the second part of the REPO, calculated on the date of completion of the procedure for the settlement of mutual claims based on the value of the securities that are the object of the REPO transaction, in the amount agreed by the parties to the REPO transaction, determined taking into account the market value of the securities as of the date of fulfillment of obligations under the second part of the REPO;

the buyer in 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 prescribed by paragraph 5 of this article), as well as the purchase of securities not sold under the second part of the REPO, based on the value of the securities , which are the object of the REPO transaction, in the amount agreed by the parties to the REPO transaction, determined taking into account the market value of the securities as of the date of fulfillment of obligations under the second part of the REPO.

Income (expenses) from transactions of purchase and sale of securities shall be accounted for tax purposes in accordance with the procedure established by Articles 212 and 214.1 of this Code, the market value of securities shall be determined in accordance with paragraph 4 of Article 212 of this Code.";

g) in the fifth paragraph of clause 12, the number "8" shall be replaced by the figure "9";

A short position is closed until the acquisition of securities of the same issue (additional issue), investment shares of the same mutual investment fund by the buyer under the first part of REPO, the subsequent (immediate) alienation of which will not lead to the opening of a short position. In the event that transactions on 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 purchased securities exceeds the number of sold securities.

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

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

Incomes (expenses) of a taxpayer upon the sale (acquisition) or disposal of a security upon opening (closing) a short position are taken into account in the manner established by Article 214.1 of this Code, as of the date the short position is closed.

In the case of opening a short position on securities for which the accrual of interest (coupon) income is provided, 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 the short position) and the amount of accumulated interest (coupon) income as of the date of opening the short position. Recognition of such interest (coupon) expense is carried out on the date of closing the short position.";

the sixth paragraph shall be stated in the following wording:

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

add new paragraphs seven and eight with the following content:

"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 head, deputy heads and chief accountant of the organization in the part exceeding in general three times the average monthly salary or six times the average monthly salary for employees dismissed from organizations located in districts the Far North and areas equated to them;";

b) in the second paragraph of clause 8, the words ", in order to compensate for the material damage caused to them or harm to their health" shall be excluded;

"4) the tax deduction for each month of the tax period applies to the parent, spouse (wife) of the parent, adoptive parent, guardian, guardian, foster parent, spouse (wife) of the foster parent, on whose support the child is, 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, intern, 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, intern, intern, student under the age of 24, if he is a disabled person of group I or II.

The 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 size to the single parent (adoptive parent), adoptive parent, guardian, custodian. The provision of the specified tax deduction to the single parent is terminated from the month following the month of his marriage.

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

At the same time, individuals with a child (children) who are (are) outside the Russian Federation are granted a tax deduction on the basis of documents certified by the competent authorities of the state in which the child (children) lives (live).

A double tax deduction may be granted to one of the parents (adoptive parents) of their choice on the basis of an application for refusal of one of the parents (adoptive parents) from receiving 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 is provided) by the tax agent providing this standard tax deduction, exceeded 280,000 rubles.

Starting from the month in which the specified income exceeded 280,000 rubles, the tax deduction provided for by this subparagraph shall not apply.

The reduction of the tax base is made from the month in which the child (children) was born, or from the month in which the adoption took place, guardianship (guardianship) was established, or from the month the agreement on the transfer of the child (children) for upbringing to a family comes into force and until the end of that year, in which the child (children) has reached (have reached) the age specified in paragraph twelve of this subparagraph, or the validity period has expired or the agreement on the transfer of the child (children) to be raised in a family has expired, or the death of the child (children) has expired. The 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. ";

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

12) clause has become invalid. (As amended by Federal Law No. 130-FZ of July 28, 2012) Federal Law No. 105-FZ of July 7, 2003 "On Amendments to Article 218 of Part Two of the Tax Code of the Russian Federation" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2003, No. 28 , article 2874) regarding the replacement of words in subparagraph 3 of paragraph 1;

4) paragraph sixty-eight of clause 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" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2009, N 48 , item 5731).

Article 4

1. Establish that arrears in taxes (fees) (including canceled), formed by individuals as of January 1, 2009, debt on penalties accrued on the specified arrears, and debt on fines are recognized as uncollectible and subject to write-off assigned to individuals as of January 1, 2009, in respect of which the tax authority has lost the possibility of recovery due to the expiration of the established period for filing a claim for payment of a tax, due, penalties, fines, the deadline for filing an application with the court for the recovery of arrears, debts on penalties and fines at the expense of the property of the taxpayer (payer of the fee) - an individual, the period for presenting the executive document for execution, but not more than the amount of such arrears and debts on penalties and fines as of the day the decision was made to write them off.

2. The provisions of part 1 of this article shall not apply to arrears in taxes (fees) paid by individuals in connection with their entrepreneurial activity or private practice in accordance with the procedure established by the legislation of the Russian Federation, debts on penalties accrued on the said arrears, and debts on fines attributed to the said individuals.

3. The decision to recognize the arrears, arrears of penalties and fines specified in paragraph 1 of this article as uncollectible and to write them off shall be taken 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 uncollectible and on their write-off, and the procedure for writing off is approved by the federal executive body authorized for control and supervision in the field of taxes and fees. The requirement from taxpayers (payers of fees) of 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 shall enter into force on January 1, 2012, but not earlier than one month after the date of its official publication and not earlier than the 1st day of the next tax period for the relevant tax, except for the provisions for which this article establishes another date for their entry into force.

2. Clause 1, subclause "c" of clause 7, paragraphs three - twenty-two of subclause "a" of clause 8 of Article 1 of this Federal Law shall enter into force on the day of the 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) apply to legal relations arising from January 1, 2011.

4. The provisions of subparagraph 20 of paragraph 2 of article 149 of part two of the Tax Code of the Russian Federation (as amended by this Federal Law) shall apply to legal relations that have arisen since 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 21.11.2011 “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 of Certain provisions of legislative acts of the Russian Federation” (hereinafter referred to as Federal Law No. 330 FZ), provided for amendments only to the procedure for granting standard deductions. But in the final version, it also included changes to other taxes.

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 p. 2 art. 149 of the Tax Code of the Russian Federation were amended. It deals with the exemption from VAT for services in the field of culture and art. The current wording of this rule allows this exemption to apply to all institutions involved 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-profit nature.

After the amendments made by Federal Law No. 235 FZ and which entered into force on October 1, 2011, it expressly states that this subparagraph applies to the relevant services provided specifically non-profit organizations. This definitely narrowed down the list of enterprises that could use the said benefit, since the previous version of paragraphs. 20 p. 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 rule as applicable to enterprises of various organizational and legal forms, the main thing is that they perform (provide) a certain list of works (services) given in paragraphs. 20 p. 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 VVO dated 07.26.2010 No. A38-6688 /2009, FAS SKO dated August 27, 2010 No. А32-48228/2009-25/2009-25/437).

New amendment to paras. 20 p. 2 art. 149 of the Tax Code of the Russian Federation introduces a different certainty into it, now it will 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 (clauses 2, 4, article 5 of Federal Law No. 330 FZ).

Lease of property from state institutions

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 state authorities and administrations, bodies local government and state institutions for the lease of federal property, property of the constituent entities of the Russian Federation and the base is determined as the amount, taking into account the tax separately for each leased property, which in this case is recognized as the tenants of the said property.

From January 1, 2012, the performance of works (rendering of services) by state institutions within the framework of the state (municipal) assignment, the source of financial support for which is a subsidy from the relevant budget, will not be recognized as an object of VAT taxation. 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 - 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 bodies provided for by the legislation of the Russian Federation state power (government agencies) or local self-government bodies, the financial support of which is carried out at the expense of the corresponding budget on the basis of the budget estimate (Article 6 of the RF BC).

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

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

In subparagraph 2.2 of paragraph 1 of Art. 164 of the Tax Code of the Russian Federation states that at a tax rate of 0%, the sale of works (services) performed (rendered) by organizations of pipeline transport of oil and oil products is taxed. It is explained what kind of works (services) of this kind are meant. Their list is supplemented by works (services) performed (rendered) by organizations of pipeline transport of oil and oil products, for the transportation, transshipment and (or) reloading of oil and oil 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 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 works (services) performed (rendered) by organizations of pipeline transport of oil and oil products, is indicated in clause 3.2 of Art. 165 of the Tax Code of the Russian Federation. Among them is a full customs declaration (its copy) with marks of the Russian customs authority that produced customs clearance export of goods (clause 3 of this clause).

Now, this norm takes into account the probability that the declaration is registered by the customs authority of the customs union, and not the Russian one, in this case, of course, it is submitted to the tax authority with the appropriate marks. In addition, if the 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 submitted to the tax authority no later than 180 calendar days from the date of their preparation (clarified paragraph 7, clause 9, article 165 of the Tax Code of the Russian Federation). Minor changes in the list of supporting documents also affected those applying for a "zero" rate. When exporting goods in the customs procedure for export by ships through seaports in order 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 with the mark "Loading is allowed" of the border customs of the Russian Federation (par. 3 paragraph 4 paragraph 1 article 165 of the Tax Code of the Russian Federation).

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

Carryover of unused deduction - the right of pensioners

According to paragraph 3 of Art. 210 of the Tax Code of the Russian Federation for income for 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 value of such income subject to taxation, reduced by the amount of various tax deductions, provided for by Art. 218 - 221 of the Tax Code of the Russian Federation.

In this case, if the amount of tax deductions in the tax period turns out to be more 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 transferred to the next tax period, unless otherwise provided by Ch. 23 of the Tax Code of the Russian Federation.

Another will now be provided for pensioners, if the payment of pensions to them is made in accordance with the legislation of the Russian Federation. They are allowed to transfer such a difference, but for some reason not to the next, but to the previous tax periods. If this is not a mistake of legislators, then it is not very clear how such an opportunity will be implemented in practice, even taking into account the possibility to file a corrective declaration.

In addition, the condition for the transfer of a negative difference between the amounts of deductions and income is the complete absence in the corresponding tax period of income taxed at a rate of 13%. That is, it turns out that if there is 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 in 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;

– for the repayment of interest on targeted loans (credits) received from Russian organizations or individual entrepreneurs and actually spent on new construction or on the acquisition in the territory of the Russian Federation of a residential building, apartment, room or share (s) in them, land plots 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 loans received from those located in 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 in a tax period such a property tax deduction cannot be used in full, its balance can be transferred to subsequent tax periods until it is fully used. But for pensioners who have no other income in the tax period, except for pensions, 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 paragraph 3 of Art. 210 of the Tax Code of the Russian Federation, a restriction is established: 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 specifics of determining the tax base for REPO transactions, the object of which are

A few more tax changes

Some species compensation payments, established by the current legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-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 the 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, article 5 of this law).

Now another exception has been added to this rule. If the head, the deputy head is dismissed, then the payable at the same time severance pay, average monthly earnings for the period of employment, compensation will be subject to personal income tax in the part exceeding in general 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 "in general" should mean that this limit will be compared total amount specified payments, and not each separately.

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

Now it is being clarified that these payments must necessarily be aimed at compensating the material damage caused to these individuals or harm to their health. 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 the taxation of personal income tax is related to the payment of pensions. The amount of pension savings accounted for in the special part of the individual personal account, paid to the successors of the deceased insured person, is now not subject to personal income tax. Now, payments to the specified successors of deceased pensioners from the pension account of the funded part of the labor pension in the non-state (clause 48 of article 217 of the Tax Code of the Russian Federation) will also not be taxed.

The amount of standard deductions for children has increased

Recall that now standard deductions are provided, firstly, directly to an individual and, secondly, to his children. Legislators decided to increase the "children's" deductions at the expense of the former.

This leaves the standard deductions for preferential categories taxpayers in the amount of 3,000 and 500 rubles. per month, provided for the tax period without limitation (clauses 1 and 2, clause 1, article 218 of the Tax Code of the Russian Federation). But the deduction in the amount of 400 rubles, which was used by the bulk of taxpayers, will cease to exist. However, this fact is unlikely to have a noticeable effect on them, because the real savings amounted to only 52 rubles. per month, and even then, provided that the cumulative income from the beginning of the year did not exceed 40,000 rubles.

This also explains the insignificance of the increase for the majority of taxpayers of deductions for children, because the adoption of Federal Law No. 330 FZ did not require the allocation of additional funds, they are supposed to be obtained by abolishing standard deductions in the amount of 400 rubles from 01.01.2012. (lost p. 3 p. 1 article 218 of the Tax Code of the Russian Federation).

Initially, the draft law provided for the abolition of the deduction provided for by the specified subparagraph for all categories of taxpayers. In the end, it did, but the legislators slightly corrected their original intention: those who have minor children will not reduce the deductions.

Currently, the tax deduction in the amount of 1,000 rubles. for each month of the tax period applies to:

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

- each child of taxpayers who are guardians or trustees, adoptive parents, spouse (wife) of the 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 the publication of Federal Law No. 330-FZ, that is, from 11/22/2011 and apply to legal relations that arose from 01/01/2011 (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 old, the specified deduction is put on the third and subsequent ones.

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, intern, 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 this regard, the doubling of tax deductions for such taxpayers has been canceled.

note

Deduction in the amount of 3,000 rubles. applies already from 01.01.2011, i.e. backdating. Accountants need to recalculate the taxable 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, while they will 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 of the Tax Code of the Russian Federation. But childless taxpayers will immediately lose the same 52 rubles, which are mentioned above.

The limit set 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) lives (live). But after all, children can permanently 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 in the Tax Code of the Russian Federation

The list of other expenses related to production and (or) sales has been supplemented. Following the costs for products and services, as well as for 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), the costs of standardization are added to it. It explains in detail what relates to such expenses, as well as in what order they can be taken into account (new clauses 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 - the activity of establishing rules and characteristics for the purpose of their voluntary reuse, 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 FZ "On technical regulation (hereinafter referred to as the Law on Technical Regulation)).

Until now, I 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 Definition of the Constitutional Court of the Russian Federation of 06/04/2007 No. 320 O-P and the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of 10/12/2006 No. 53, came to the conclusion that if the costs of developing a national standard, as well as an international and regional standard, 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 income tax purposes as part of other expenses associated with production and sale, on the basis of paragraphs . 49 paragraph 1 of Art. 264 of the Tax Code of the Russian Federation (see also Letter No. 03 03 05/14 dated February 2, 2010).

About the state duty for technical inspection

New size set state duty for the issuance of a technical inspection coupon, including in exchange for a lost or worn-out one, for tractors, self-propelled road-building and other self-propelled vehicles and trailers for them - 300 rubles. (new clause 41.1 clause 1 article 333.33 of the Tax Code of the Russian Federation).

At present, a similar and broader rule is found in pars. 41 of this paragraph: the same amount is charged for the issuance of a coupon on passing the state technical inspection of any motor vehicle, including in exchange for a lost or worn-out one. But the fact is that according to the Federal Law of July 1, 2011 No. 170 FZ “On Technical Inspection Vehicle and on Amendments to Certain Legislative Acts of the Russian Federation” from 01.01.2012 paras. 41 p. 1 art. 333.33 of the Tax Code of the Russian Federation is specified in such a way that the state duty will be charged for the issuance of a technical inspection coupon, including in exchange for a lost or worn-out one, only in cases provided for in Part 1 of Art. 54 of the Federal Law of February 7, 2011 No. 3 FZ "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 the deadline 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-building and other self-propelled machines and trailers for them.

Interest expense relief on construction loans

According to paragraph 24.1 of Art. 255 of the Tax Code of the Russian Federation, expenses for reimbursement of employees' expenses on 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 sum 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).

Paragraph 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 abolished (clause 3, article 3 of Federal Law No. 330 FZ).

The tax office will "clean up" personal accounts

Arrears in taxes (fees) (including canceled) incurred by individuals as of January 1, 2009, arrears in penalties accrued on the specified arrears, and debts in fines accrued to individuals as of January 1, 2009 will be written off. January 1, 2009, in respect of which the tax authority has lost the ability to recover due to the expiration of the established period for sending a request for a fee, a fine, the deadline for filing an application with the court for the collection of arrears, debts on 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 arrears in 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 on the basis of the data that they have.

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

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. Consider the most significant innovations.

Substantial amendments are being made to Chapter 23 "Tax on Personal Income" of the Russian Tax Code. Let us consider in more detail those of them that relate to the largest number of individuals and tax agents.

Paragraph 3 of Art. 218 of the Tax Code of the Russian Federation, which granted the right to a standard deduction for an employee in the amount of 400 rubles, will cease to be valid from January 1, 2012. That is, there will no longer be such a deduction from the new year.

The new wording sets out paragraph 4 of Art. 218 of the Tax Code of the Russian Federation, which regulates the rules for granting and the size 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 that arose from January 1, 2011. Note that the maximum amount of income, upon reaching which the provision of the “children's” deduction is terminated, has not changed - 280,000 rubles .

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

Comparison table of deductions

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

The recalculation should be made after the publication of the law, since it is from this date that paragraph 4 of Art. 218 of the Tax Code of the Russian Federation in the new edition. Consider, for example, the procedure for recalculating personal income tax based on the new size of the “children's” deduction.

Example 1

The worker has three children. Wage per month - 25,000 rubles. To simplify the example, suppose that since the beginning of the year all months have been fully worked out, there were no other incomes.

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

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 rubles x 12 months = 300,000 rubles).

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

Under the new rules, an employee is entitled to a deduction in the total amount of 5,000 rubles. (1000 rubles + 1000 rubles + 3000 rubles). Taxable income for the month will not be 22,000 rubles, but 20,000 rubles. (25,000 rubles - 5,000 rubles).

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

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

For December, the accountant must withhold personal income tax in the amount of 390 rubles from payments to the employee. (25,000 rubles x 13% - 2860 rubles).

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

3. An application is required from the taxpayer to set off personal income tax against future payments.

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. So, in the new edition, para. 6 clause 3 of the said norm, according to which not only compensation for unused vacation paid upon dismissal will be subject to personal income tax, but also “the amount of payments in the form of severance pay, average monthly earnings for the period of employment, compensation to the head, deputy heads and chief accountant organizations in the part exceeding as a whole three times the average monthly salary or six times the average monthly salary for employees dismissed from organizations located in the Far North and areas equivalent to them.

At the first reading of 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, it can be assumed that severance pay, the average monthly earnings for the period of employment for all employees without exception, will be taxed. However, it is not. Only allowances and compensations paid upon dismissal of top management, namely the head, deputy head and chief accountant, are excluded from non-taxable payments. Moreover, not the entire payment will be taxed, but only part of it, which exceeds three times the average monthly salary. If the named categories of workers are dismissed from organizations located in the regions of the Far North and areas equated to them, - a part exceeding six times the average monthly salary. That is, for northerners, a higher amount of non-taxable severance pay (compensation) upon dismissal was established. The proposed amendment will enter into force on January 1 next year.

The correction touched par. 2 p. 8 Art. 217 of the Tax Code of the Russian Federation. Will not be subject to personal income tax material aid, paid "to taxpayers in connection with a natural disaster or other extraordinary circumstance, as well as taxpayers who are members of the families of persons who died as a result of natural disasters or other extraordinary circumstances, regardless of the source of payment." Previously, this provision established a limitation: such financial assistance was not taxed if it was paid in order to compensate for material damage caused to citizens or harm to their health. This provision will also take effect from the new year.

And further. Subparagraph 48 of Art. 217 of the Tax Code of the Russian Federation, before the adoption of the law, it established that the pension savings paid to the successors of the deceased insured person, accounted for in the special part of the individual personal account, are not subject to personal income tax. This rule applied to the amounts that were kept on a personal account in the State Pension Fund. This benefit did not affect pension savings kept in non-state pension funds (letter of the Ministry of Finance of Russia dated 07.05.2010 No. 03-04-06/1-91). With the amendments, the successors will not lose personal income tax from the designated 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 that have arisen since January 1, 2011.

The changes to this tax are as follows. VAT exempted from the sale listed in sub. 20 p. 2 art. 149 of the Tax Code of the Russian Federation of services by all organizations operating in the field of culture and art (theaters, cinemas, theater box offices, etc.). Previously, this rule applied only to non-profit organizations.

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

And the last. To confirm the zero rate when exporting a 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 is allowed" of the border customs of the Russian Federation.

The list of other expenses related to production and sale, established by Art. 264 of the 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). They recognize as such (clause 5 of article 264 of the Tax Code of the Russian Federation):

Expenses for 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;

Expenses for carrying out work on the development of 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. The costs of developing national and regional standards by organizations acting as an executor (contractor or subcontractor) will not be included in standardization costs.

It should be noted that the issue of the possibility of accounting for the costs of developing national and regional standards was considered by the Ministry of Finance of Russia in a letter dated February 2, 2010 No. -17-3/ [email protected]). According to the position of the financial department, these expenses can be taken into account when calculating income tax in other expenses related to production and sales. But provided that the standard corresponds to the field of activity of the taxpayer-developer, the costs are documented, the organization intends to obtain an economic effect as a result of the application of 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. 49 paragraph 1 of Art. 264 of the Tax Code of the Russian Federation only when the standard is approved by the national standardization body. As you can see, now the accounting for such expenses is directly provided for in the Tax Code.