Tax Code Of The Russian Federation

PART TWO NO. 117-FZ OF AUGUST 5, 2000
(with the Amendments and Additions of March 30, July 9, 1999, January 2, 2000, December 29, 2000, May 30, August 6, 7, 8, November
27, 29, December 28, 29, 30, 31, 2001, May 29, July 24, 25, December
24, 27, 31, 2002, May 6, 22, 28, June 6, 23, 30, July 7, November 11, December 8, 23, 2003)
Adopted by the State Duma on July 19, 2000
Approved by the Federation Council on July 26, 2000

Part II
Section 8.1
Chapter 26.1
A Taxation System for Agricultural Producers(Uniform Agricultural Tax)
Chapter 26.2
The Simplified Taxation System
Chapter 26.3
Taxation System in the Form of the Uniform Tax on theImputed Income for the IndividualKinds of Activity
Chapter 26.4
Taxation System, When Implementing Agreementsof Products' Sharing

Chapter 26.1. A Taxation System for Agricultural Producers(Uniform Agricultural Tax)


Article 346.1. The General Terms for Application of the Taxation System for Agricultural Producers (Uniform Agricultural Tax)


 1. A taxation system for agricultural producers (uniform agricultural tax) (hereinafter referred to in this Chapter as the uniform agricultural tax) is established by this Code and shall be applicable along with the general taxation procedure.
 2. Organisations and individual businessmen shall voluntary switch over to payment of the tax or shall return to the general taxation procedure in the manner established by this Chapter.
 3. Organisations' switching over to paying the uniform agricultural tax shall provide for replacing payment of the tax on organizations' profits, the value-added tax (safe for the value-added tax payable under this Code and the Customs Code of the Russian Federation, when importing commodities onto the customs territory of the Russian Federation), the tax on organizations' property and the uniform social tax by paying the uniform agricultural tax estimated on the basis of the results of economic activity of organizations within the tax period.
 Organizations which have switched over to paying the uniform agricultural tax shall pay obligatory pension insurance premiums in compliance with laws of the Russian Federation.
 Other taxes and fees shall be payable by the organizations, which have switched over to paying the uniform agricultural tax, in compliance with the general taxation procedure.
 The switch over of individual businessmen to paying the uniform agricultural tax shall provide for replacing payment of the tax on natural persons' income (in respect of the income derived from business activity), of the value-added tax (safe for the value-added tax payable in compliance with this Code and the Customs Code of the Russian Federation, when importing commodities onto the customs territory of the Russian Federation), the tax on the property of natural persons (in respect of the property used for exercising business activity) and the uniform social tax by paying the uniform agricultural tax estimated on the basis of the results of individual businessmen's economic activity within the tax period.
 Individual businessmen, which have switched over to paying the uniform agricultural tax, shall pay obligatory pension insurance premiums in compliance with laws of the Russian Federation.
 Other taxes and fees shall be payable by individual businessmen, which have switched over to paying the uniform agricultural tax, in compliance with the general taxation procedure.
 4. Organizations and individual businessmen paying the uniform agricultural tax shall not be discharged from the duties of tax agents provided for by this Code.
 5. The rules provided for by this Chapter shall be extendable to peasant (individual) farms.

Article 346.2. Taxpayers


 1. As payers of the uniform agricultural tax (hereinafter referred to in this Chapter as taxpayers) there shall be deemed organizations and individual businessmen which have switched over to paying the uniform agricultural tax in the procedure established by this Chapter.
 For the purposes of this chapter, agricultural producers shall mean organisations and individual businessmen engaged in making agricultural products and (or) in breeding fish, in preprocessing and further (industrial) processing thereof, in the sale of these products and (or) fish, on condition that the share of income derived by such organizations or individual businessmen from the sale of the agricultural products made by them and (or) of the fish bred by them, including the products of their preprocessing, made by them of agricultural raw stuff produced by them, and (or) the fish, bred by them, in the total amount of income derived by them from the sale of commodities (works, services) amounts to at least 70 per cent.
 A procedure for referring products to the products of preprocessing made of agricultural raw stuff of own production and (or) bred fish shall be established by the Government of the Russian Federation.
 As regards organizations and individual businessmen engaged in further (industrial) processing of preprocessed products made by them of agricultural raw stuff of their own production and (or) the fish bred by them, the share of their income, derived from the sale of preprocessed products made by them of agricultural raw stuff of their own production and (or) the fish bred by them, in the total income derived from the sale of products made by them of agricultural raw stuff of their own production and (or) the fish bred by them, shall be determinable on the basis of the ratio of the cost of producing the agricultural products and (or) of breeding fish and of preprocessing agricultural products and (or) fish in the total amount of the cost of products made of agricultural raw stuff made by them and (or) fish bred by them.
 2. Agricultural commodity producers shall be entitled to switch over to paying the uniform agricultural tax, if the share of income of organizations or individual businessmen derived from the sale of agricultural products made by them and (or) fish bred by them, including preprocessed products made by them of agricultural raw stuff of their own production and (or) fish bred by them, in the total income derived from the sale of commodities (works, services) of such organizations or individual businessmen determined on the basis of the results of nine months of the year, when an organization or individual businessman files an application for switching over to paying the uniform agricultural tax, amounts to at least 70 per cent.
 3. There shall not be entitled to switch over to paying the uniform agricultural tax:
  1)  the organizations and individual businessmen engaged in the production of excisable commodities;
  2)  the organizations and individual businessmen switched over to the taxation system in the form of the uniform tax on imputed earnings for individual types of activities in compliance with Chapter 26.3 of this Code;
  3)  the organizations having branches and (or) representative offices.

Article 346.3. Order and Terms of Switching Over to Payment of the Uniform Agricultural Tax and of Returning to the General Taxation Procedure


 1. Agricultural commodity producers wishing to switch over to payment of the uniform agricultural tax shall file an application with the tax body at the their location (place of residence) within the period from October 20 to December 20 of the year preceding the year, from which agricultural commodity producers switch over to paying the uniform agricultural tax. With this, agricultural commodity producers shall indicate in the application for switching over to payment of the uniform agricultural tax the data on the share of income derived from the sale of the agricultural products made by them and (or) the fish bread by them, including the preprocessed products made by them of agricultural raw stuff of their own production or of the fish bred by them, in the total income from the sale of commodities (works, services) derived on the basis of the results of nine months of the year when an organization or individual businessman file an application for switching over to payment of the uniform agricultural tax.
 2. Newly registered organizations and natural persons registered as individual businessmen that wish to switch over to payment of the uniform agricultural tax, shall be entitled to file an application for switching over to payment of the uniform agricultural tax simultaneously with filing an application for registering with a tax body. In this case, organizations and individual businessmen shall be entitled to switch over to payment of the uniform agricultural tax in the current calendar year, as of the time of registering with a tax body.
 3. Taxpayers, that have switched over to paying the uniform agricultural tax, shall not be entitled to switch over to the general taxation procedure prior to the end of the tax period.
 4. Where on the basis of the results of a tax period the share of taxpayers' income derived from the sale of the agricultural products made by them and (or) the fish bred by them, including preprocessed products made by them of agricultural raw stuff of their own production and (or) the fish bred by them, in the total income, derived from the sale of commodities (works, services), has amounted to less than 70 per cent, the tax payers have to re-calculate the tax commitments on the basis of the general taxation procedure for said taxation period in total. The taxpayers mentioned in this Item shall not pay penalties and fines for not paying taxes and making advance payments in due time.
 5. Taxpayers shall be obliged to file an application with the tax body at the location of an organization (an individual businessman' place of residence) for re-calculating tax commitments and switching over to the general taxation procedure within 20 calendar days upon the expiry of the tax period when the income derived from the sale of the agricultural products made by them and (or) of the fish bred by them, including preprocessed products made by them of agricultural raw stuff of their own production and (or) the fish, bred by them, in the total amount of income derived from the sale of commodities (works, services) amounted to less than 70 per cent and to pay the calculated sums of the tax prior to February 1 of the year, next following the expired tax period, as regard the uniform agricultural tax.
 6. Payers of the uniform agricultural tax shall be entitled to switch over to the general taxation procedure from the start of a calendar year upon notifying on it the tax body at the location of an organization (at the place of residence of an individual businessman) at latest on January 15 of the year when they plan to switch over to the general taxation procedure.
 7. Taxpayers that have switched from paying the uniform agricultural tax to the general taxation procedure, shall be entitled to switch over to paying the uniform agricultural tax once more at earliest in one year, as of forfeiting the right to pay the uniform agricultural tax.

Article 346.4. Object of Taxation


 The object of taxation shall be the incomes decreased by the amount of expenditures.

Article 346.5. Procedure for Determining and Recognizing Incomes and Expenditures


 1. Organizations, when determining the object of taxation, shall take into account incomes derived from the sale of commodities (works, services) and property rights, as well as off-sale incomes.
 Incomes derived from the sale of commodities (works, services) and property rights shall be determinable in compliance with Article 249 of this Code.
 Off-sale incomes shall be determinable in compliance with Article 250 of this Code.
 When determining the object of taxation, organizations shall not take into account the incomes provided for by Article 251 of this Code.
 Individual businessmen, when determining the object of taxation, shall take into account the incomes derived from business activities.
 2. When determining the object of taxation, taxpayers shall decrease their incomes by the following outlays:
  1)  outlays on acquisition of fixed assets (subject to the provisions of Item 4 of this Article);
  2)  outlays on acquisition of intangible assets;
  3)  outlays on repairing fixed assets (including leasehold ones);
  4)  rental payments (including leasing ones) for tenement (including those for leased property);
  5)  tangible expenditures;
  6)  outlays on labour wages, temporary disability benefits in compliance with laws of the Russian Federation;
  7)  outlays on obligatory insurance of personnel and property, including insurance premiums for obligatory pension insurance, premiums for obligatory social insurance against industrial accidents and professional diseases payable in compliance with laws of the Russian Federation;
  8)  the sums of the value-added tax on purchasable commodities (works, services);
  9)  the amount of interest payable for the provision and use of monetary funds (credits, loans), as well as outlays connected with paying for services rendered by credit organizations;
  10)  outlays on ensuring fire safety in compliance with laws of the Russian Federation, outlays on the services related to guarding property, servicing fire alarm systems, outlays on acquiring fire prevention and other guarding services;
  11)  the amount of customs payments made, when importing commodities onto the customs territory of the Russian Federation, which are not returnable to taxpayers in compliance with customs laws of the Russian Federation;
  12)  outlays on the maintenance of official transport vehicles, as well as outlays on compensation for using private passenger cars and motor-cycles for official trips at the rates established by the Government of the Russian Federation;
  13)  outlays on business trips, especially:
 on covering an employee's travelling expenses to the place of destination and back to the place of his permanent work;
 on renting living quarters. As regards this expense item, there shall be likewise reimbursable an employee's outlays on paying for additional services rendered at hotels (safe for the outlays on services at bars and restaurants, outlays on services rendered at hotel rooms and outlays on using recreational and health improving facilities);
 on per diem allowances or field allowances at the rate endorsed by the Government of the Russian Federation;
 on formalization and issuance of visas, passports, vouchers, invitations and other similar documents;
 on consular and airfield fees, fees for the right of entry, passage and transit of motor and other transport vehicles, for using sea channels and other similar structures, as well as other similar payments and fees;
  14)  outlays on paying to a notary for the notarial legalization of documents. With this, such outlays shall be acceptable within the limits of the tariffs endorsed in the established procedure;
  15)  outlays on audit services;
  16)  outlays on publishing accounting reports, as well as on publishing and other disclosing of different information, where the duty of such publicizing (disclosure) is placed on a taxpayer under laws of the Russian Federation;
  17)  outlays on office supplies;
  18)  outlays on paying for postal, telephone, telegraph and other similar services, outlays on paying for communication services;
  19)  outlays connected with acquiring the right to use software and databases under contracts made with the right owners. To said outlays there shall likewise pertain those on updating software and databases;
  20)  outlays on advertising produced (acquirable) and (or) sellable commodities (works, services), on the trademark and service mark;
  21)  outlays on preparation and mastering of new production lines, work-shops and units;
  22)  outlays on catering the personnel engaged in agricultural works;
  23)  amounts of the taxes and fees payable in compliance with the laws of the Russian Federation on taxes and fees;
  24)  outlays on covering the cost of the commodities acquired for their further sale (decreased by the amount of the expenditures shown in Subitem 8 of this Item);
  25)  outlays on informational and consultative services;
  26)  outlays on raising the personnel qualifications;
  27)  court costs and arbitration fees;
  28)  outlays in the form of paid penalties and fines for failure to discharge, or improper discharge, of commitments, as well as in the form of the amounts payable to compensate for inflicted damage.
 3. The outlays, indicated in Item 2 of this Article, shall be recognized on condition of their compliance with the criteria stated in Item 1 of Article 252 of this Code.
 The outlays indicated in Subitems 5, 6, 7 and from 9 to 21 of Item 2 of this Article shall be recognized in conformity to the procedure provided for calculating the value-added tax on organizations in compliance with Articles 254, 255, 263, 264 and 269 of this Code.
 4. Outlays on acquiring fixed assets shall be recognizable in the following procedure:
  1)  in respect of the fixed assets acquired by taxpayers after switching over to payment of the uniform agricultural tax - at the time of putting this fixed assets into operation;
  2)  in respect of the fixed assets acquired by taxpayers prior to switching over to payment of the uniform agricultural tax, the cost of fixed assets shall be includable into the outlays on acquiring fixed assets in the following procedure:
  -  with regard to the fixed assets having the useful life of up to three years inclusive - within the first year of paying the uniform agricultural tax;
  -  with regard to the fixed assets having the useful life of from three to 15 years inclusive: within the first year of paying the uniform agricultural tax - 50 per cent of the cost thereof, within the second year of paying it - 30 per cent and within the third year of paying it - 20 per cent of the cost;
  -  with regard to the fixed assets having the useful life of over 15 years - within 10 years after switching over to payment of the uniform agricultural tax in equal shares of the fixed assets' cost.
 The cost of fixed assets shall be taken as equal to the residual value of this property, as on the time of switching over to payment of the uniform agricultural tax.
 With this, during a tax period outlays on acquisition of fixed assets shall be recognized in equal shares subject to the provisions of this Chapter.
 When determining the time of the useful life of fixed assets, one should follow the Classification of Fixed Assets Included in Amortization Groups in compliance with Article 258 of this Code. The useful life of the types of the fixed assets which are not shown in this Classification, shall be established by taxpayers in compliance with specifications and recommendations of producing organizations.
 In the event of selling (transferring) fixed assets acquired after the switch over to payment of the uniform agricultural tax, the taxpayers shall be obliged prior to the expiry of three years, as of the time of their acquisition (in respect of the fixed assets having the useful life of over 15 years - prior to the expiry of 10 years, as of the time of their acquisition) to recalculate the tax base for the whole period of using such fixed assets from the time of their acquisition up to the date of their sale (transfer) subject to the provisions of Chapter 25 of this Code and to pay an additional amount of the tax and penalties.
 5. Outlays on acquisition of intangible assets shall be recognized in the procedure provided for by Item 4 of this Article.
 6. For the purposes of this Chapter, as the date of receiving an income there shall be deemed the date of entering funds to bank accounts and (or) to the cash desk, of receiving other property (works, services) and (or) property rights (cash method).
 7. Taxpayers' outlays shall be deemed expenditures after their actual making.
 Outlays on the acquisition of fixed assets, accountable in the procedure provided for by Item 4 of this Article, shall be shown on the last day of the report (tax) period.
 8. Taxpayers shall be obliged to register their activities' indices required for calculating the tax base and the amount of the uniform agricultural tax on the basis of accounting data subject to the provisions of this Chapter.

Article 346.6. Tax Base


 1. As the tax base there shall be deemed incomes in money terms less the amount of expenditures.
 2. Incomes and expenditures, shown in foreign currency, shall be accountable in the aggregate with the incomes and expenditures shown in roubles. With this, incomes and expenditures, shown in foreign currencies, shall be recalculated in roubles on the basis of the official exchange rate of the Central Bank of the Russian Federation established on the date of receiving incomes and (or) incurring expenses.
 3. Incomes received in kind shall be determined on the basis of the prices determinable in the procedure similar to that provided for by Article 40 of this Code without including the value-added tax thereto.
 4. When determining the tax base, incomes and expenditures shall be determined as the accrued total from the start of a tax period.
 5. Taxpayers shall be entitled to decrease the tax base by the amount of the losses incurred within the previous tax periods. With this, for the purposes of this Chapter, losses shall mean the excess of expenditures over incomes determinable in compliance with Article 346.5 of this Code.
 The loss indicated in this Item may not exceed the tax base by more that 30 per cent. With this, the amount of loss exceeding said limitation may be transferred to the next tax periods but to 10 tax periods at most.
 Taxpayers shall be obliged to keep the documents proving the amount of incurred losses and the amount by which the tax base for each tax period have been decreased within the total time period of enjoying the right to decrease the tax base by the amount of loss.
 The losses received by taxpayers, when applying the general taxation procedure, shall not be recognized, when switching over to payment of the uniform agricultural tax.
 The losses received by taxpayers, when paying the uniform agricultural tax, shall not be recognized, when switching over to the general taxation procedure.
 6. Taxpayers, that have previously applied the general taxation procedure using the accruals method, shall follow the following rules, when switching over to payment of the uniform agricultural tax:
  1)  there shall be included into the tax base, as on the date of switching over to payment of the uniform agricultural tax, the amounts of monetary funds gained within the period of applying the general taxation procedure as payments under the contracts which are carried out by taxpayers after switching over to payment of the uniform agricultural tax;
  2)  there shall be shown in accounts, as on the date of switching over to paying the uniform agricultural tax, the residual value of the fixed assets gained and paid within the period of applying the general taxation procedure, in the form of a difference between the purchase price and the amount of accrued depreciation.
 The residual value, determinable in compliance with this Item in respect of the taxpayers' fixed assets payable after switching over to payment of the uniform agricultural tax, shall be accountable starting from the month next following the month, when such unit of fixed assets was paid for;
  3)  there shall not be included into the tax base the monetary funds gained after switching over to payment of the uniform agricultural tax, if under the accounting rules with the use of the accruals method said amounts were included into incomes, when estimating the tax base for the profit tax of organizations in the event of applying the general taxation procedure;
  4)  the outlays, made by taxpayers after switching over to payment of the uniform agricultural tax, shall be deemed the expenditures deductible from the tax base on the date, when they are incurred, if such expenses were covered within the period of applying the general taxation procedure, or on the date of covering, if such expenses were covered after taxpayers' switching over to payment of the uniform agricultural tax;
  5)  there shall not be deductible from the tax base the monetary funds paid after switching over to payment of the uniform agricultural tax to cover taxpayers' expenditures, if prior to switching over to payment of the uniform agricultural tax such expenditures had been lost, when estimating the tax base for the profit tax of organizations in compliance with Chapter 25 of this Code.
 7. Payers of the uniform agricultural tax, when switching over to the general taxation procedure with the use of the accruals method, shall follow the following rules:
  1)  there shall not be included into the tax base the monetary funds gained after switching over to the general taxation procedure, if under accounting rules said amounts were included into incomes, when estimating the tax base for paying the uniform agricultural tax;
  2)  expenses incurred by taxpayers after switching over to the general taxation procedure shall be deemed the expenses deductible from the tax base on the date of their incurring, regardless of the date of covering such expenses.
 8. When transferring to the general taxation procedure, there shall be shown in tax records, as on the date of said period, the residual value of fixed assets, determinable on the basis of their initial value, less the depreciation amount, estimated for the period of switching over to payment of the uniform agricultural tax, in the procedure provided for by Chapter 25 of this Code. With this, the amount of outlays on acquisition of fixed assets recognized for estimation of the tax base for this period in compliance with this Chapter, if it exceeds the depreciation amount estimated in compliance with this Chapter, shall not decrease the residual value of fixed assets, as on the date of taxpayers' switching over to the general taxation procedure, while the difference gained shall be deemed an income in the event of switching over to the general taxation procedure.

Article 346.7. Tax Period. Report Period


 1. The tax period shall be a calendar year.
 2. The report period shall be six months.

Article 346.8. Tax Rate


 The tax rate shall be established in the amount of 6 per cent.

Article 346.9. Procedure for Estimating and Paying the Uniform Agricultural Tax. Entry of the Amount of the Uniform Agricultural Tax


 1. The uniform agricultural tax shall be estimated as a percentage of the tax base corresponding to the tax rate.
 2. Tax payers shall estimate, subject to the results of a report period, the amount of the advance payment of the uniform agricultural tax on the basis of the tax rate and actually derived incomes decreased by the amount of expenses estimated as the accrued total from the start of the report period through the six-month period.
 3. Advance payments of the uniform agricultural tax made shall be entered on account of the uniform agricultural tax payment on the basis of the results of the tax period.
 4. The uniform agricultural tax and an advance payment of the uniform agricultural tax shall be payable at the location of an organization (the residence place of an individual businessman).
 5. The uniform agricultural tax payable on the expiry of the tax period shall be paid at latest at the time established for filing tax declarations for an appropriate tax period by Item 1 of Article 346.10 of this Code.
 6. The amount of the uniform agricultural tax shall be entered to accounts of the federal treasury body for their further distribution in compliance with the budget legislation of the Russian Federation.

Article 346.10. Tax Declaration


 1. Organizations, upon the expiry of the tax (report) period, shall file tax declarations with tax bodies at their location.
 Tax declarations on the basis of the results of a tax period shall be presentable by organizations at latest on March 31 of the year next following the expired tax period.
 Tax declarations on the basis of the results of the report period shall be presentable at latest in 25 days, as of the date of the report period's end.
 2. Individual businessmen, upon the expiry of the tax period, shall file tax declarations with tax bodies at their residence places at latest on April 30 of the year, next following the expired tax period.
 Tax declaration on the basis of the results of the tax period shall be presentable at latest in 25 days, as of the date of the report period's end.
 3. The form of tax declarations and the procedure for their completion shall be endorsed by the Ministry of Taxation of the Russian Federation.

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