From the VAT taxation are removed services for connecting the population to gas distribution networks, if such services are performed without paying attention, as well as services for the transmission or transportation of gas for the constant burning of the Eternal Flame at military memorials. The VAT rate of 0% is applied to the sale by taxpayers engaged in the extraction of processed precious stones, as well as rough natural diamonds to the State Fund of Precious Metals and Precious Stones of the Russian Federation, funds of precious metals and precious stones of the constituent entities of the Russian Federation, the Central Bank, banks, other organizations (in this case, zero the rate applies only to rough natural diamonds).

It is also provided that the 0% tax rate is applied to the sale in 2022 of ships owned by a Russian leasing company and registered in the Russian International Register of Vessels, subject to the submission to the tax authorities of the documents provided for by the Tax Code. The features of the calculation and payment of VAT in the provision of services by foreign organizations in electronic form are specified.

Taxpayers are entitled to a social tax deduction in the amount paid by them in the tax period for medical services provided to their children under 24 years of age if children (including adopted children) study full-time in educational organizations. In addition, they receive the right to a social tax deduction in the amount paid by them in the tax period at their own expense for sports and recreation services provided to their children under 24 years of age, if the children (including adopted children) study full-time in educational institutions. organizations. The rights to receive such deductions also apply to guardians if their former ward is a full-time student in an educational institution.

When determining the tax base for income tax, income in the form of funds or other property received under debt obligations, including under credit (loan) agreements, agreements on financing participation in a credit (loan) (other similar funds) will not be taken into account. or other property, regardless of the form of borrowing, including debt securities).

Among the important amendments, the head of the State Duma Committee on Budget and Taxes, Andrey Makarov, named an amendment regulating "issues related to the transfer of property by an organization registered in an unfriendly country to a Russian individual so that taxation does not arise here - this is an absolutely anti-sanction measure."

In accordance with another amendment, the controlling persons of CFCs (controlled foreign companies) located in unfriendly countries will be able to directly exercise the rights of shareholders in those Russian companies that they own through the CFC. To do this, they will need to submit an application to the FTS. After a positive decision is made on such an application, the Federal Tax Service will post on the Internet a list of organizations in respect of which the controlling persons exercise the rights of shareholders. This procedure is envisaged until the end of 2022 with a number of restrictions.

In addition, according to the amendments adopted in the second reading, excise rates on excisable goods for 2023-2025 are indexed by 4%. In particular, for 1 liter of anhydrous ethyl alcohol contained in such a product, an excise rate of 613 rubles is set for 2023, 638 rubles for 2024, and 664 rubles for 2025.

The bill was adopted by the State Duma in the first reading on June 9. The document contains a provision on the exemption for 2022 and 2023 from personal income tax of individuals' income from the sale of gold bullion. In addition, personal income tax will not be withheld in 2022 when a broker subject to sanctions transfers securities and funds of a taxpaying client to another broker with the simultaneous transfer of all rights and obligations under the relevant brokerage agreement on the specified "interim" date of calculation.

Also in 2022, personal income tax is exempt from income received from forced transactions that were made to withdraw companies from illegal restrictions imposed on the owners of these companies by unfriendly countries.

In terms of corporate income tax and insurance premiums, the bill introduces tax incentives for companies involved in the development and production of an electronic component of the base and electronic products. In addition, the list of facilities, the costs of which are taken into account when taxing profits upon their subsequent gratuitous transfer to state or municipal ownership, is supplemented by infrastructure facilities. The composition of income not taken into account when determining the tax base for corporate income tax includes property (vaccines for the prevention of coronavirus) received free of charge by an organization from the stateof the treasury of the Russian Federation (the provision applies to legal relations that arose from January 1, 2022).

In addition, a multiplying factor is established for the costs of acquiring Russian radio-electronic equipment and software, as well as the size of the investment tax deduction for corporate income tax in relation to the costs of implementing such equipment and programs.

In addition, the bill allows banks not to include in the reserve for doubtful debts the debt that was formed in 2022-2023 on foreign debt securities. The fiscal burden on Russian legal entities - owners of debt securities issued in accordance with foreign legislation (Eurobonds) is reduced due to blocking by foreign settlement organizations of payments on these securities to Russian legal entities.

In terms of the mineral extraction tax (MET), the draft law provides for a tax deduction for the period from August 1, 2022 to December 31, 2040 inclusive for the extraction of multicomponent complex ore containing molybdenum and copper in subsoil plots located wholly or partially on the territory of the Republic of Khakassia , in the amount of expenses for the purchase of mining equipment and mining equipment. The provision applies to legal relations that arose from August 1, 2022.

A MET tax deduction is also provided for the extraction of iron ores (with the exception of oxidized ferruginous quartzites) in subsoil plots located wholly or partially within the boundaries of the Kachkanarsky and Nizhneturinsky urban districts of the Sverdlovsk Region for the period from January 1, 2023 to December 31, 2026 inclusive.

To ensure stable conditions for the activities of payers of tax on additional income (ATT) from the extraction of hydrocarbon raw materials, the procedure for determining the amount of marginal costs for calculating the minimum AIT is being adjusted.

Financial markets megaregulator, Project Group №1