305 Federal Law of July 3 Personal Income Tax

Federal Law of November 7, 2011 No. 305-FZ “On Amendments to Certain legislative acts Russian Federation in connection with the implementation of measures state support shipbuilding and shipping" (hereinafter referred to as Federal Law No. 305-FZ), as conceived by legislators, provides for the creation of legal and economic conditions that will stimulate the development and competitiveness of domestic shipbuilding enterprises and the shipbuilding industry as a whole. In this case, it is expected, in particular, to ease the tax burden for enterprises in this industry.

Federal Law No.305‑FZ published in " Rossiyskaya newspaper» 09.11.2011 and came into force from this date. However, taxes have special rules for changes made to them. This is taken into account in clause 2 art. 12 Federal Law № 305‑FZ, from which it follows that all amendments will come into force on 01/01/2012, as well as those relating to

Value added tax

According to pp. 2 p. 2 art. 151 Tax Code of the Russian Federation when exporting goods outside the territory of the Russian Federation and other territories under its jurisdiction, in the customs procedure of re-export, the tax amounts paid when importing goods into the territory of the Russian Federation and other territories under its jurisdiction are returned to the taxpayer in the manner prescribed by the legislation of the Customs Union and the legislation of the Russian Federation about customs affairs.

It has now been clarified that when exporting goods in such a customs procedure, VAT should not be paid. This amendment is consistent with the definition of the customs procedure for re-export given in Art. 296 And 297 TK TS. This is a customs procedure in which goods previously imported into the customs territory of the Customs Union, or products of processing of goods placed under the customs procedure of processing in the customs territory, are exported from this territory without payment and (or) with a refund of paid amounts import customs duties, taxes, as well as without taking non-tariff regulation measures.

Additions have been made to pp. 23 clause 2 art. 149 Tax Code of the Russian Federation. Now, according to this standard, the implementation of maintenance work (services, including repair services) on the territory of the Russian Federation is not taxed sea vessels and inland navigation vessels during the period of stay in ports (all types of port dues, services of port fleet vessels), as well as pilotage. This includes work on servicing mixed (river-sea) navigation vessels during the period of stay in ports, as well as services for the classification and inspection of vessels.

Currently clause 6 art. 161 Tax Code of the Russian Federation There are two cases when, when selling a vessel, the tax base is determined. This happens if:

Within ten years from the date of registration of the ship in the Russian International Register of Ships (hereinafter referred to as the Register), it is excluded from the said register, except for exclusion due to the recognition of the ship as lost, missing, structurally lost, or having lost the quality of the ship as a result of restructuring or any other changes;

Within 45 calendar days from the moment of transfer of the vessel from the taxpayer to the customer, the registration of the vessel in the Register was not carried out.

Now this norm will only indicate the second situation, regarding late registration of the vessel.

note:

The duties of the tax agent no longer include the need to withhold tax from the customer; the tax agent must calculate the tax and transfer it to the budget. However, withholding VAT, of course, remains in his interests.

Clause 1 of Art. 164 Tax Code of the Russian Federation supplemented pp. 12, according to which now work (services) for the transportation (transportation) of goods exported outside the Russian Federation or imported into its territory by sea vessels and mixed (river-sea) navigation vessels on the basis of vessel charter agreements for a time (time charter) will be subject to VAT according to rate 0%. The documents required to confirm this rate are listed in the new clause 14 art. 165 Tax Code of the Russian Federation. IN paragraph 9 of Art. 165 Tax Code of the Russian Federation separately for these documents it is indicated in what period and in what order they must be submitted to the tax authority.

The moment of definition tax base for the specified goods (works, services), the last date of the quarter in which the full package of supporting documents was collected was recognized (changed para. 1 clause 9 art. 167 Tax Code of the Russian Federation).

It should also be noted here that when selling constructed vessels subject to registration in the Register, subject to submission to the tax authorities of the documents provided for Art. 165 Tax Code of the Russian Federation, 0% VAT rate also applies. The legality of its application is confirmed by the documents listed in paragraph 13 of this article. One of these documents must confirm the power of the main engines and the capacity of the vessel. The requirement to submit this document will now be removed.

Income tax individuals

IN paragraph 1 art. 208 Tax Code of the Russian Federation lists the types of income that relate to income from sources in the Russian Federation and on this basis are subject to personal income tax. This list has now been expanded pp. 6.1, which indicates the remuneration and other payments for execution labor responsibilities, received by crew members of ships sailing under the State flag of the Russian Federation, regardless of where these payments are made geographically.

These remunerations and other payments are taxed at a rate of 13%, even if they are received by persons who are not tax residents of the Russian Federation ( clause 3 art. 204 Tax Code of the Russian Federation).

Income tax

Clause 1 of Art. 251 Tax Code of the Russian Federation contains a list of income that is not taken into account when determining the tax base for income tax. These include, among other things, income of shipowners received from the operation of ships registered in the Register ( pp. 33 this point). This provision is supplemented by the income of shipowners received not only from the operation of ships registered in the Register, but also from their sale. Until now, income from the sale of ships was routinely reduced by their residual value (see, for example, Letter dated November 15, 2010 No. 03‑03‑06/1/719 ).

This paragraph establishes that the operation of vessels registered in the Register means the use of such vessels for the transportation of goods, passengers and their luggage and the provision of other services related to the implementation of these transportations, provided that the point of departure and (or) destination is located outside the territory RF, as well as leasing of these vessels for the provision of such services.

Legislators decided to make an exception for ships built by Russian shipbuilding organizations after January 1, 2010 and registered in the Register. The operation of such vessels means their use for the transport of goods, passengers and their luggage, towing and provision of specified services and activities. regardless of the location of the point of departure and (or) destination , as well as the rental of such vessels for given use (clause 1 art. 251 Tax Code of the Russian Federation supplemented pp. 33.2).

Accordingly, now for tax purposes expenses associated with the sale of vessels registered in the Register will not be taken into account (changed clause 48.5 art. 270 Tax Code of the Russian Federation).

IN paragraph 3 art. 256 Tax Code of the Russian Federation cases are indicated when fixed assets are excluded from depreciable property. Now such assets also include ships registered in the Register for the period they are in it.

Property tax

Shipbuilding organizations with resident status of an industrial-production special economic zone will be exempt from property tax - in relation to property recorded on their balance sheet and used for the construction and repair of ships, for ten years from the date of registration of such organizations as residents special economic zone, as well as in relation to property created or acquired for the purpose of construction and repair of ships, within ten years from the date of registration of the specified property, but no more than during the period of existence of the industrial and production special economic zone (in Art. 381 Tax Code of the Russian Federation introduced paragraph 22).

The list has also been supplemented tax benefits on property tax. Specified in clause 22 art. 381 Tax Code of the Russian Federation shipbuilding organizations are exempt from property tax in relation to those occupied by buildings, structures and structures owned by them and used for the construction and repair of ships industrial purposes, from the date of registration of such organizations as residents of the special economic zone for a period of ten years (new clause 11 art. 395 Tax Code of the Russian Federation).

Insurance premiums

For payers of insurance premiums who make payments and other remunerations to crew members of ships registered in the Register for the performance of labor duties of a crew member of a ship, in relation to these payments and remunerations, reduced insurance premiums are established, accrued in accordance with Law on Insurance Contributions. These payments and rewards will not be charged at all during 2012 - 2027 insurance premiums. Corresponding changes have been made to Art. 33 Federal Law of December 15, 2001 No.167‑FZ “On compulsory pension in the Russian Federation”.

______________________

Approved by orders of the Ministry of Transport of Russia dated June 4, 2009 No. 90 and dated December 17, 2007 No. 189.
Federal Law No. 212-FZ dated July 24, 2009 “On insurance premiums in Pension Fund of the Russian Federation, the Russian Federation Fund, the Federal Compulsory Insurance Fund and territorial compulsory health insurance funds.”

RUSSIAN FEDERATION

THE FEDERAL LAW

ABOUT MAKING CHANGES
IN THE LAW OF THE RUSSIAN FEDERATION "ON FUNDS
MASS INFORMATION"

Add to "About funds" mass media"(Gazette of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1992, No. 7, Art. 300; Collection of Legislation of the Russian Federation, 2001, No. 32, Art. 3315; 2002, No. 30, Art. 3029; 2004, No. 27 , Art. 2711; N 45, Art. 4377; 2011, N 25, Art. 3535; 2012, N 31, Art. 4322) the following changes:

1) in part two of Article 10, replace the word “attached” with the word “attached”, after the words “state duty,” add the words “documents confirming compliance with the provisions of Article 19.1 of this Law,”;

2) in article 16:

a) add new part fifth as follows:

"The activities of a media outlet may also be suspended in connection with a violation of the rules established by Article 19.1 of this Law, by a court decision in the manner civil proceedings at the request of the registration authority.";

“The basis for a court to suspend the activities of a mass media outlet may be the provision of a claim provided for in part one of this article, as well as the provision of a statement provided for in part five of this article.”;

3) Article 19.1 shall be stated as follows:

"Article 19.1. Restrictions related to the establishment of a mass media outlet, organization (legal entity) carrying out broadcasting

Unless otherwise provided by an international treaty of the Russian Federation, a foreign state, international organization, as well as an organization under their control, a foreign legal entity, a Russian legal entity with foreign participation, a foreign citizen, a stateless person, a citizen of the Russian Federation who has citizenship of another state, collectively or individually, do not have the right to act as a founder (participant) mass media, be the editorial office of the mass media, an organization (legal entity) carrying out broadcasting.

Unless otherwise provided by an international treaty of the Russian Federation, a foreign state, an international organization, as well as an organization under their control, a foreign legal entity, a Russian legal entity, the share of foreign participation in the authorized capital of which is more than 20 percent, a foreign citizen, a stateless person, A citizen of the Russian Federation who has the citizenship of another state, collectively or individually, does not have the right to exercise ownership, management or control directly or indirectly (including through controlled entities or through ownership in the aggregate of more than 20 percent of shares (shares) of any person) in in relation to more than 20 percent of shares (shares) in the authorized capital of a person who is a participant (member, shareholder) of the founder of a mass media, editorial office of a mass media, organization (legal entity) carrying out broadcasting.

The persons specified in part one of this article are not allowed to establish any other forms of control over the founder of the mass media, over the editorial office of the mass media, the organization (legal entity) carrying out broadcasting, as well as over persons who are participants (members, shareholders) the founder of the mass media, as a result of which these persons acquire the opportunity to directly or indirectly own, manage, control, and control such founder, such editorial office, such organization, as well as actually determine the decisions they make.

Persons who are participants (founders) of founders of mass media or editorial offices of mass media, as well as organizations ( legal entities) carrying out broadcasting, in case of non-compliance with the requirements of this article, are not entitled to exercise the rights provided for in paragraphs two to six of paragraph 1. Votes belonging to these persons are not taken into account when determining quorum general meeting participants (members, shareholders) and when counting votes.

Any transactions that lead to violation of the requirements of this article are void.

The list of documents indicating compliance with the requirements of this article is approved by the Government of the Russian Federation and is subject to provision by persons specified by this Law.";

4) paragraph 2 of part two of Article 31.2 shall be supplemented with the words “as well as documents confirming compliance with the provisions of Article 19.1 of this Law.”

2. Constituent documents founders of mass media or editorial offices of mass media, as well as organizations (legal entities) carrying out broadcasting, are subject to being brought into compliance with “On the Mass Media” (as amended by this Federal Law) before February 1, 2016. Information on compliance with the requirements “On the Mass Media” (as amended by this Federal Law) must be submitted to the federal executive body responsible for registering mass media no later than February 15, 2016.

3. The requirements “On the Mass Media” (as amended by this Federal Law) are subject to application from January 1, 2017 in relation to a foreign legal entity and a Russian legal entity, the share of foreign participation in the authorized capital of which is more than 20 percent, subject to the simultaneous observance of the following conditions :

1) such persons collectively or each individually, directly or indirectly (including through controlled entities or through ownership of more than 20 percent of shares (shares) of any person) exercise ownership, management or control in relation to more than 20 percent of shares (shares) in the charter the capital of the person who is the founder of the mass media, the editorial office of the mass media, as well as the organization (legal entity) carrying out broadcasting;

2) one or more Russian persons, directly or indirectly (through third parties), have a predominant participation in each of such persons, amounting to 80 percent or more.

4. Documents confirming the circumstances specified in part 3 of this article must be submitted to the federal executive body that registers mass media no later than February 1, 2016.

5. The constituent documents of the persons specified in part 3 of this article must be brought into compliance with “On the Mass Media” (as amended by this Federal Law) before February 1, 2017. Information on compliance with the requirements “On the Mass Media” (as amended by this Federal Law) must be submitted to the federal executive body responsible for registering mass media no later than February 15, 2017.

6. Federal body executive power, carrying out the registration of mass media, which has not received from the founder of the mass media or the editorial office of the mass media, from the organization (legal entity) carrying out broadcasting, the information specified in parts 2 and 5 of this article, as well as having received information from which it follows that such persons do not comply with the requirements “On the Mass Media” (as amended by this Federal Law), in the manner established “On the Mass Media” (as amended by this Federal Law), is obliged to apply for the suspension of the activities of the mass media information.

The president
Russian Federation
V. PUTIN

"On amendments to certain legislative acts of the Russian Federation in connection with the implementation of measures of state support for shipbuilding and shipping"

Russian Federation
the federal law
dated November 7, 2011 No. 305-FZ
On amendments to certain legislative acts of the Russian Federation in connection with the implementation of measures of state support for shipbuilding and shipping

Article 1

Introduce into Article 6 of the Federal Law of April 1, 1996 No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system” (Collected Legislation of the Russian Federation, 1996, No. 14, Art. 1401; 2001, No. 44, Art. 4149; 2003, No. 1, Art. 13; 2008, No. 18, Art. 1942; 2009, No. 30, Art. 3739; No. 52, Art. 6454; 2010, No. 49, Art. 6409; 2011, No. 29, Article 4291) the following changes:

1) clause 2 is supplemented with subclause 13.1 with the following content:

"13.1) the amount of funds corresponding to the amount of insurance contributions to finance the insurance part of the labor pension for persons who are subject to compulsory pension insurance and from whose payments insurance contributions are not paid to the Pension Fund of the Russian Federation in accordance with the legislation of the Russian Federation on insurance contributions, at the rate:

16.0 percentage points of the insurance premium rate for a given insured person for persons born in 1966 and older;

10.0 percentage points of the insurance premium rate for this insured person for persons born in 1967 and younger;";

2) paragraph 3 should be supplemented with subparagraph 1.3 with the following content:

"1.3) the amount of funds corresponding to the amount of insurance contributions to finance the funded part of the labor pension at a rate of 6.0 percentage points of the insurance premium rate for persons born in 1967 and younger who are subject to compulsory pension insurance and from whose payments insurance contributions are not paid to the Pension Fund of the Russian Federation in accordance with the legislation of the Russian Federation on insurance premiums;".

Article 2

Introduce the following into the Merchant Shipping Code of the Russian Federation (Collected Legislation of the Russian Federation, 1999, No. 18, Art. 2207; 2005, No. 52, Art. 5581; 2007, No. 46, Art. 5557; 2011, No. 25, Art. 3534) changes:

1) in article 33:

a) paragraph 7 should be stated as follows:

"7. The following may be registered in the Russian International Register of Ships:

1) vessels used for international transport cargo, passengers and their luggage, towing. Vessels are not subject to registration in the Russian International Register of Ships if they are registered in the registers of ships of foreign states and their age on the date of filing an application for registration in the Russian International Register of Ships exceeds fifteen years;

2) vessels used for transportation and towing in cabotage, provided that the age of these vessels at the time of registration does not exceed fifteen years;

3) vessels used for exploration and development of mineral and other non-living resources of the seabed and its subsoil, hydraulic engineering and underwater technical work, as well as to support the specified work and activities;

4) self-propelled ships with main engines with a power of at least 55 kilowatts, non-self-propelled ships with a capacity of at least 80, built by Russian shipbuilding organizations after January 1, 2010 and used for the purposes provided for in Article 2 of this Code.";

b) add paragraph 8 with the following content:

"8. The use of the vessels listed in paragraph 7 of this article for the implementation of the works, services and activities specified therein also includes the leasing of these vessels.";

2) paragraph three of paragraph 2 of Article 47 is declared invalid.

Article 3

Introduce into part two of the Tax Code of the Russian Federation (Collected Legislation of the Russian Federation, 2000, No. 32, Art. 3340, 3341; 2001, No. 1, Art. 18; No. 23, Art. 2289; No. 33, Art. 3413; No. 49 , Art. 4554; No. 53, Art. 5015; 2002, No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 1, Art. 2, 6, 10; No. 21, Art. 1958; No. 22 , Art. 2066; No. 28, Art. 2886; No. 46, Art. 4435; No. 52, Art. 5030; 2004, No. 27, Art. 2711; No. 31, Art. 3231; No. 34, Art. 3517, 3520 , 3524, 3525, 3527; No. 35, Art. 3607; No. 45, Art. 4377; No. 49, Art. 4840; 2005, No. 1, Art. 30; No. 24, Art. 2312; No. 30, Art. 3101 , 3128, 3129, 3130; No. 52, Art. 5581; 2006, No. 10, Art. 1065; No. 23, Art. 2382; No. 31, Art. 3436, 3443; No. 45, Art. 4627, 4628; No. 50 , Art. 5279; 2007, No. 1, Art. 39; No. 21, Art. 2462; No. 22, Art. 2563; No. 23, Art. 2691; No. 31, Art. 3991, 4013; No. 45, Art. 5417 , 5432; No. 49, Art. 6045, 6071; No. 50, Art. 6237, 6245; 2008, No. 26, Art. 3022; No. 27, Art. 3126; No. 30, Art. 3591, 3614, 3616; No. 48 , Art. 5504, 5519; No. 49, Art. 5723, 5749; No. 52, Art. 6237; 2009, No. 1, Art. 31; No. 11, Art. 1265; No. 29, Art. 3598; No. 48, art. 5731, 5737; No. 51, art. 6153, 6155; No. 52, art. 6444, 6455; 2010, No. 15, Art. 1746; No. 19, art. 2291; No. 21, art. 2524; No. 25, art. 3070; No. 31, art. 4176, 4198; No. 32, art. 4298; No. 40, art. 4969; No. 45, art. 5750, 5756; No. 47, art. 6034; No. 48, art. 6247, 6250; No. 49, art. 6409; 2011, No. 1, Art. 7, 9, 21, 37; No. 17, art. 2318; No. 24, art. 3357; No. 27, art. 3881; No. 29, art. 4291; No. 30, art. 4575, 4583, 4587, 4593, 4597) the following changes:

1) subparagraph 23 of paragraph 2 of Article 149 shall be stated as follows:

"23) works (services, including repair services) for servicing sea vessels, inland navigation vessels and mixed (river - sea) navigation vessels during the period of stay in ports (all types of port dues, services of port fleet vessels), for pilotage, as well as services for the classification and inspection of ships;";

2) subparagraph 2 of paragraph 2 of Article 151 should be stated as follows:

"2) when exporting goods outside the territory of the Russian Federation and other territories under its jurisdiction, no tax is paid in the customs procedure of re-export, and tax amounts paid when importing into the territory of the Russian Federation and other territories under its jurisdiction are returned to the taxpayer in in the manner prescribed by the customs legislation of the Customs Union and the legislation of the Russian Federation on customs;";

3) paragraph 6 of Article 161 shall be stated as follows:

"6. If, within forty-five calendar days from the date of transfer of ownership of the vessel from the taxpayer to the customer, registration of the vessel in the Russian International Register of Ships is not carried out, the tax base is determined by the tax agent as the cost at which this vessel was sold to the customer, including tax.

In this case, the tax agent is the person who owns the vessel after forty-five calendar days from the date of such transfer of ownership.

The tax agent is obliged to calculate the appropriate amount of tax at the tax rate provided for in paragraph 3 of Article 164 of this Code and transfer it to the budget.";

4) paragraph 1 of Article 164 shall be supplemented with subparagraph 12 with the following content:

"12) works (services) for transportation (transportation) of goods exported outside the territory of the Russian Federation or imported into the territory of the Russian Federation by sea vessels and mixed (river - sea) navigation vessels on the basis of vessel charter agreements for a time (time charter)." ;

5) in article 165:

a) in paragraph 9:

in paragraph five, replace the words “and 4” with the words “, 4 and 14”;

add a new paragraph fifteen with the following content:

"the documents specified in paragraph 14 of this article are submitted to the tax authority no later than 180 calendar days from the date of preparation of the documents specified in subparagraph 2 of paragraph 14 of this article. If, after 180 calendar days, the taxpayer has not submitted to the tax authority the documents specified in paragraph 14 of this article, transactions for the sale of work (services) provided for in subparagraph 12 of paragraph 1 of Article 164 of this Code are subject to taxation at the rate established by paragraph 3 of Article 164 of this Code.";

b) subclause 4 of clause 13 is declared invalid;

c) add paragraph 14 with the following content:

"14. When implementing work (services) provided for in subparagraph 12 of paragraph 1 of Article 164 of this Code, the following documents are submitted to the tax authorities to confirm the validity of the application of the 0 percent tax rate and tax deductions:

1) a contract (copy of a contract) of the taxpayer with a foreign or Russian person for the provision of the specified services;

2) copies of transport, shipping and (or) other documents confirming the export of goods outside the territory of the Russian Federation or the import of goods into the territory of the Russian Federation, taking into account the following features:

When exporting goods outside the territory of the Russian Federation by sea vessel or mixed (river-sea) vessel, a copy of the bill of lading, sea waybill or any other document confirming the fact of acceptance of goods for transportation is submitted to the tax authorities, in which the place of unloading is indicated in the column "Port of unloading" located outside the territory of the Russian Federation;

When importing goods by sea vessel or mixed (river-sea) vessel from the territory of a foreign state to the territory of the Russian Federation, a copy of the bill of lading, sea waybill or any other document confirming the fact of acceptance of goods for transportation, in which in the column "Port of loading" is submitted to the tax authorities the loading place located outside the territory of the Russian Federation is indicated, and in the column “Port of unloading” the unloading place located on the territory of the Russian Federation is indicated.”;

6) in article 167:

a) in the first paragraph of clause 9, replace the words “and 9.1” with the words “, 9.1 and 12”;

b) clause 9.1 should be stated as follows:

"9.1. If, within forty-five calendar days from the moment of transfer of ownership of the vessel from the taxpayer to the customer, the registration of the vessel in the Russian International Register of Ships is not carried out, the moment of determining the tax base by the tax agent is established in accordance with subparagraph 1 of paragraph 1 of this article ";

7) paragraph 1 of Article 208 shall be supplemented with subparagraph 6.1 with the following content:

"6.1) remuneration and other payments for the performance of labor duties received by crew members of ships sailing under the State Flag of the Russian Federation;";

8) paragraph 3 of Article 224 shall be supplemented with the following paragraph:

“from the performance of labor duties by crew members of ships sailing under the State Flag of the Russian Federation, in respect of which the tax rate is set at 13 percent.”;

9) in paragraph 1 of Article 251:

a) subparagraph 33 after the words “received from operation” should be supplemented with the words “and (or) sales”;

b) add subclause 33.2 with the following content:

"33.2) income of shipowners received from the operation and (or) sale of ships built by Russian shipbuilding organizations after January 1, 2010 and registered in the Russian International Register of Ships. Moreover, the operation of such ships for the purposes of this subclause means their use for the transportation of goods, passengers and their luggage, towing and provision of the specified services and activities, regardless of the location of the point of departure and (or) destination, as well as the rental of such vessels for this use;";

10) paragraph 3 of Article 256 shall be stated as follows:

"3. For the purposes of this chapter, fixed assets are excluded from depreciable property:

transferred (received) under contracts for free use;

transferred by decision of the organization’s management to conservation for a period of more than three months;

which, by decision of the management of the organization, are undergoing reconstruction and modernization for a period of more than 12 months;

vessels registered in the Russian International Register of Ships for the period they are in the Russian International Register of Ships.

When an object of fixed assets is re-mothballed, depreciation on it is accrued in the order that was in force before the moment of its mothballing, and the period beneficial use is extended for the period that the fixed asset object is under conservation.";

11) paragraph 48.5 of Article 270 shall be stated as follows:

"48.5) expenses of shipowners for maintenance, repairs and other purposes related to the maintenance, operation, sale of ships registered in the Russian International Register of Ships;";

12) in article 381:

a) in paragraph 17, the words “organizations - in relation” shall be replaced with the words “organizations, with the exception of the organizations specified in paragraph 22 of this article, in relation to”;

b) add paragraph 22 with the following content:

"22) shipbuilding organizations that have the status of a resident of an industrial-production special economic zone - in relation to property recorded on their balance sheet and used for the construction and repair of ships, for ten years from the date of registration of such organizations as a resident of the special economic zone, as well as in relation to property created or acquired for the purpose of construction and repair of ships, within ten years from the date of registration of the specified property, but no more than during the period of existence of the industrial production special economic zone.";

13) in article 395:

a) paragraph 9 after the words “organizations - residents of the special economic zone” shall be supplemented with the words “except for the organizations specified in paragraph 11 of this article”;

b) add paragraph 11 with the following content:

"11) shipbuilding organizations that have the status of resident of an industrial-production special economic zone - in relation to land plots occupied by buildings, structures, and structures for production purposes owned by them and used for the construction and repair of ships, from the date of registration of such organizations in as a resident of a special economic zone for a period of ten years."

Article 4

Introduce into the Code of Inland Water Transport of the Russian Federation (Collected Legislation of the Russian Federation, 2001, No. 11, Art. 1001; 2003, No. 14, Art. 1256; 2009, No. 29, Art. 3625; No. 52, Art. 6450; 2011, No. 27, Article 3880; No. 29, Article 4294) the following changes:

1) paragraph one of paragraph 1 of Article 14 after the words “in the State Ship Register of the Russian Federation” shall be supplemented with the words “in the Russian International Register of Ships”;

2) in article 15:

a) paragraph 2 after the words “in the State Ship Register of the Russian Federation” should be supplemented with the words “in the Russian International Register of Ships”;

b) paragraph 3 should be supplemented with the words “or the Russian International Register of Ships”;

c) paragraph 4 after the words “in the State Ship Register of the Russian Federation” should be supplemented with the words “in the Russian International Register of Ships”;

3) in article 16:

a) paragraph 1 should be stated as follows:

"1. The vessel is subject to state registration in one of the registers of ships of the Russian Federation specified in this paragraph:

State Ship Register of the Russian Federation;

ship's book;

Russian International Register of Ships.";

b) add clause 2.1 with the following content:

"2.1. Vessels built by Russian shipbuilding organizations after January 1, 2010 and used for shipping purposes, including their use in communication between ports located on inland waterways of the Russian Federation, as well as between seaports of the Russian Federation and ports located on inland waterways routes of the Russian Federation, can be registered in the Russian International Register of Ships.";

4) Article 17 shall be supplemented with paragraph 5 as follows:

"5. State registration vessels specified in paragraph 2.1 of Article 16 of this Code in the Russian International Register of Ships is carried out by captains of seaports in accordance with the rules for registering ships, rights to them and transactions with them in sea ports and centralized accounting of registered vessels approved by the federal executive body in the field of transport.";

5) in article 23:

a) paragraph 3 after the words “in the State Ship Register of the Russian Federation,” add the words “Russian International Register of Ships,”;

b) paragraph 7 after the words “from the State Ship Register of the Russian Federation” is supplemented with the words “Russian International Register of Ships”;

6) paragraph 2 of Article 25 after the words “to the State Ship Register of the Russian Federation” should be supplemented with the words “Russian International Register of Ships”.

Article 5

Amend to Article 33 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation” (Collected Legislation of the Russian Federation, 2001, No. 51, Art. 4832; 2004, No. 30, Art. 3088; 2009, No. 30, Art. 3739; 2010, No. 40, Art. 4969; No. 42, Art. 5294; No. 50, Art. 6597; 2011, No. 1, Art. 44) the following changes:

1) paragraph 4 shall be supplemented with subparagraph 9 with the following content:

“9) for insurers making payments and other remunerations to crew members of ships registered in the Russian International Register of Ships for the performance of the labor duties of a ship’s crew member - in relation to these payments and remunerations.”;

2) add paragraph 11 with the following content:

"11. During 2012 - 2027, the following insurance premium rates apply to policyholders specified in subparagraph 9 of paragraph 4 of this article:

Article 6

Add to part two of Article 59 Labor Code Russian Federation (Collection of Legislation of the Russian Federation, 2002, No. 1, Art. 3; 2006, No. 27, Art. 2878; 2008, No. 9, Art. 812) the following changes:

1) add a new tenth paragraph with the following content:

"with crew members of sea vessels, inland navigation vessels and mixed (river - sea) navigation vessels registered in the Russian International Register of Ships;";

Article 7

Introduce into the Federal Law of July 22, 2005 No. 116-FZ “On Special Economic Zones in the Russian Federation” (Collected Legislation of the Russian Federation, 2005, No. 30, Art. 3127; 2006, No. 23, Art. 2383; 2007, No. 45 , Art. 5417; 2009, No. 52, Art. 6416; 2011, No. 30, Art. 4563) the following changes:

1) Part 3 of Article 4 should be stated as follows:

"3. A special economic zone may be located on the territory of one municipality or the territories of several municipalities within the territory of one constituent entity of the Russian Federation or the territories of several constituent entities of the Russian Federation.";

2) Article 5 should be stated as follows:

"Article 5. Conditions for the creation of special economic zones

1. Special economic zones may be created on land plots located in the state or municipal property, including those provided for possession and (or) use by citizens or legal entities, as well as on land plots owned by citizens or legal entities. The specified land plots must belong to the category of lands of industry, energy, transport, communications, radio broadcasting, television, computer science, lands for space activities, defense lands, security lands or lands for other special purposes or lands of populated areas. Tourist and recreational special economic zones can also be created on land plots belonging to the category of lands of specially protected territories and objects or forest lands, agricultural lands.

2. It is allowed to include within the boundaries of special economic zones land plots on which buildings and structures are located that are in state or municipal ownership, including those provided for possession and (or) use by citizens or legal entities, as well as land plots on which there are buildings and structures owned by citizens or legal entities.";

3) in Part 4 of Article 12, the words “must be provided” shall be replaced with the word “provided for”.

Article 8

Part 3 of Article 3 of the Federal Law of May 17, 2007 No. 82-FZ “On the Development Bank” (Collection of Legislation of the Russian Federation, 2007, No. 22, Art. 2562; 2009, No. 52, Art. 6416; 2011, No. 1, Art. 49; No. 29, Article 4291; No. 30, Article 4584) add paragraph 23 as follows:

"23) provides support in the form of guarantees to shipbuilding organizations that have the status of a resident of an industrial production special economic zone."

Article 9

Introduce into Article 58 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund” (Collected Legislation of the Russian Federation, 2009, No. 30, Art. 3738; 2010, No. 42, Art. 5294; No. 49, Art. 6409; No. 50, Art. 6597; 2011, No. 1, Art. 44) the following changes:

1) part 1 is supplemented with paragraph 9 as follows:

“9) for payers of insurance premiums who make payments and other remunerations to crew members of ships registered in the Russian International Register of Ships for the performance of labor duties of a crew member of a ship - in relation to the specified payments and remunerations.”;

2) add part 3.3 with the following content:

"3.3. During 2012 - 2027, the following insurance premium rates apply to payers of insurance premiums specified in paragraph 9 of part 1 of this article:

3) in part 6, replace the numbers “2019” with the numbers “2027”, replace the words “and 3.2” with the words “, 3.2 and 3.3”.

Article 10

In subparagraph "a" of paragraph 9 of Article 12 of the Federal Law of November 29, 2010 No. 313-FZ "On amendments to certain legislative acts of the Russian Federation in connection with the adoption of the Federal Law "On Compulsory Medical Insurance in the Russian Federation" (Collection of Legislation of the Russian Federation , 2010, No. 49, Art. 6409) replace the numbers “2012 - 2019” with the numbers “2012 - 2027”.

Article 11

Paragraph ten of paragraph 13 of Article 1 and paragraph six of paragraph 4 of Article 2 of the Federal Law of December 20, 2005 No. 168-FZ “On amendments to certain legislative acts of the Russian Federation in connection with the creation of the Russian International Register of Ships” (Collection of Legislation of the Russian Federation, 2005 , No. 52, Article 5581) shall be declared invalid.

Article 12

1. This Federal Law comes into force on the date of its official publication, with the exception of provisions for which this article establishes other dates for their entry into force.

2. Article 3 of this Federal Law comes into force after one month from the date of its official publication and no earlier than the 1st day of the next tax period for the corresponding tax.

The president
Russian Federation
D. Medvedev

Approved

Federation Council

2. The constituent documents of the founders of mass media or editorial offices of mass media, as well as organizations (legal entities) carrying out broadcasting, are subject to compliance with Article 19.1 of the Law of the Russian Federation of December 27, 1991 N 2124-1 “On Mass Media” (as amended by this Federal Law) until February 1, 2016. Information on compliance with the requirements of Article 19.1 of the Law of the Russian Federation of December 27, 1991 N 2124-1 “On the Mass Media” (as amended by this Federal Law) is subject to transfer to the federal executive body responsible for registration of mass media no later than February 15, 2016 of the year.

3. The requirements of the Law of the Russian Federation of December 27, 1991 N 2124-1 “On the Mass Media” (as amended by this Federal Law) are subject to application from January 1, 2017 in relation to a foreign legal entity and a Russian legal entity, the share of foreign participation in the charter whose capital is more than 20 percent, while simultaneously meeting the following conditions:

2) one or more Russian persons, directly or indirectly (through third parties), have a predominant participation in each of such persons, amounting to 80 percent or more.

4. Documents confirming the circumstances specified in part 3 of this article must be submitted to the federal executive body that registers mass media no later than February 1, 2016.

5. The constituent documents of the persons specified in part 3 of this article must be brought into compliance with Article 19.1 of the Law of the Russian Federation of December 27, 1991 N 2124-1 “On the Mass Media” (as amended by this Federal Law) before February 1, 2017 . Information on compliance with the requirements of Article 19.1 of the Law of the Russian Federation of December 27, 1991 N 2124-1 “On the Mass Media” (as amended by this Federal Law) is subject to transfer to the federal executive body responsible for registration of mass media no later than February 15, 2017 of the year.

6. The federal executive body carrying out registration of mass media, which has not received from the founder of the mass media or the editorial office of the mass media, from the organization (legal entity) carrying out broadcasting, the information specified in parts 2 and this article, as well as having received information from which it follows that such persons do not comply with the requirements of Article 19.1 of the Law of the Russian Federation of December 27, 1991 N 2124-1 “On the Mass Media” (as amended by this Federal Law), in the manner established by Article 16 of the Law of the Russian Federation dated On December 27, 1991 N 2124-1 “On the Mass Media” (as amended by this Federal Law), he is obliged to apply to suspend the activities of the mass media.

The president

Russian Federation

Moscow Kremlin

Valid

Editorial from 2010-11-22

Title of the document:

Receiving authority

State Duma of the Russian Federation
PRESIDENT OF THE RF
Northern Fleet of the Russian Federation

Document Number

Acceptance date

Revision date

Russian Federation

FEDERAL LAW of November 22, 2010 N 305-FZ "ON AMENDMENTS TO THE FEDERAL LAW "ON THE STATE NUCLEAR ENERGY CORPORATION "ROSATOM" AND SEPARATE LEGISLATIVE ACTS OF THE RUSSIAN FEDERATION"

Article 1

add paragraph 3 with the following content:

"3) powers to exercise the functions of a state customer, a state customer - program coordinator in the established field of activity in accordance with the legislation of the Russian Federation;";

add paragraph 4 with the following content:

"4) powers to develop and implement federal target programs in the field of atomic energy use."

Article 2

a) in part 2 the words "or organ" local government"replace with the words ", local government body or authorized organization carrying out public administration use of atomic energy and public administration in carrying out activities related to the development, production, disposal of nuclear weapons and nuclear power plants military purpose";

b) in part 5, the words “Issuing authority” shall be replaced with the words “The authority or authorized organization that carries out state management of the use of atomic energy and public administration in the implementation of activities related to the development, production, disposal of nuclear weapons and nuclear power plants for military purposes, which issued” , the word “must” be replaced with the word “obligated”;

c) in part 7, the words “or a local government body” should be replaced with the words “, a local government body or an authorized organization that carries out state management of the use of atomic energy and state management in the implementation of activities related to the development, production, disposal of nuclear weapons and nuclear power plants shall be supplemented with the words "with the exception of berths intended for comprehensive technological maintenance of ships of the nuclear icebreaker fleet, which may be owned by Russian legal entities included in the list of Russian legal entities approved by the President of the Russian Federation that may own nuclear installations";

2) paragraph 4 after the word “icebreakers,” add the words “with the exception of nuclear icebreakers, which may be owned by Russian legal entities included in the list of Russian legal entities approved by the President of the Russian Federation, which may own nuclear installations.”

President of Russian Federation
D.MEDVEDEV

Moscow Kremlin

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