Z A O About On introducing changes and additions to some Russian Federation laws on taxes The laws of 05.08.2000 N 118-FZ; of 06.08.2001 N 110-FZ; of 30.12.2001 N 196-FZ; of 31.12.2002 N 191-FZ; 07.07.2003 N 117-FZ; of 11.11.2003 N 139-FZ; dated 29.07.2004 N 95-FZ; dated 07.07.2005 N 78-FZ; dated 04.10.2014 N 284-FZArticle 1. To amend and supplement the following Russian Tax laws: 1. (Spconsumed by Federal Law 05.08.2000) N 118-FZ)2. (Spconsumed by Federal Law 05.08.2000) N 118-FZ)3. (Spconsumed by Federal Law 05.08.2000) N 118-FZ)4. (Spconsumed by Federal Law 04.10.2014) N 284-FZ5. (Spconsumed by Federal Law of 1 July 2005) N 78-FZ) 6. OF THE PRESIDENT OF THE RUSSIAN FEDERATION Federation, 1992, N 12, sect. 595; N 34, sect. (1976): (a) In the last part of article 1, delete the words "enterprises," and "and the organization"; b) in article 2, paragraph 1: -first paragraph after the words "proceeds of the bank" should be added with the words "without taking into account the obtained in due course" Value-added tax, "; -add items" p "and" p "as follows: " (s) money, tangible and intangible assets, consumer goods and other property transferred to the bank both free of charge and interest on the loan received; p) Other income derived from financial and credit transactions and transactions, other business activities, and recovered (obtained) penalties, fines and penalties. "; in article 3: "In" after "interest", add "within the limits of the rate set by the Central Bank of the Russian Federation increased by 3 points;"; , in subparagraph (l) after the word "owned" insert the words "and leasehold"; Article 4: -in paragraph 2: in subparagraph (a) delete the words ", the interest rate gap compensation fund"; to supplement paragraph (d) with the following: " (d) the costs of technical rearmament, construction and reconstruction Social infrastructure facilities. This benefit is granted subject to the full utilization of the accumulated depreciation (amortisation) at the last reporting date. "; -add the following article after paragraph 2: " 3. For banks that received a loss in the previous year (according to the annual accounting report), some of the proceeds to be covered are exempt from the payment of the tax for the next five years (subject to full use of the funds for this purpose) as well as other similar funds established by law). 4. The tax exemptions set out in subparagraphs (b) to (b) and (3) of this article should not reduce the actual amount of the tax, calculated without benefits, by more than 50 per cent. "; -In the first paragraph of paragraph 5, the words "Ministry of Economy and Finance of the Russian Federation" should be replaced by the words "Ministry of Finance of the Russian Federation". 7. OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Russian Federation, 1992, No. 597; N 34, st. 1976): in article 5: -paragraph 1 should be added to the following subparagraph: " (c) the costs of technical re-equipment, as well as construction and reconstruction of social infrastructure. This benefit is granted subject to the full utilization of the accumulated depreciation (amortisation) at the last reporting date. "; -add the following article after paragraph 2: " 3. For insurance organizations that received a loss in the previous year (according to the annual accounting report), part of the proceeds to cover it shall be exempt from the payment of the tax for the next five years (subject to full use of These are the objectives of the contingency and other similar funds established by law. 4. The tax deducts set out in paragraphs 1 and 3 of this article shall not reduce the actual amount of the tax assessed without benefit by more than 50 per cent. "; -paragraphs 3, 4, 5, 6 shall be considered as paragraphs 5, 6, 7, 8, respectively. 8. (Spconsumed by Federal Law of 11.11.2003) N 139-FZ))9. (Spconsumed by Federal Law of 06.08.2001) N 110-FZ) 10. (Spconsumed by Federal Law of 29.07.2004) N 95 FZ)Article 2. Free from the sale of military property and services of the Ministry of Defence of the Russian Federation, from value added tax, and tax on Profit-if these funds are used to improve the socio-economic and housing conditions of military personnel, persons dismissed from military service and members of their families. Article 3. To establish that, pending the adoption of the Tax Code of the Russian Federation, exemption from income tax from individuals and all other types of taxes stipulated by the Law of the Russian Federation "On social protection of citizens exposed to radiation as a result of the Chernobyl disaster"is implemented in the order established by the tax authorities Legislation. Article 4. Paragraph 2 (b), subparagraph (b), subparagraph (b), subparagraph (b), subparagraph (b), subparagraph (b), subparagraph (b), subparagraph (b), subparagraph (b), subparagraph (b), subparagraph (b), subparagraph (b), subparagraph (b), subparagraph (b), subparagraph (b), subparagraph (b) Paragraph 6, subparagraphs (a), (b) and (b), paragraph 3 (c) and (f), paragraph (8), subparagraph (d), fourth indent of paragraph 9, and the third and fourth indent of article 1, paragraph 10, of this Law, from 1 January 1992; b) The fourteenth and fifteenth sub-paragraphs of article 1, paragraph 9, of this Law, since 8 February 1992; Paragraph 3 (a), the last and last subparagraphs of paragraph (1), subparagraph (b), subparagraph (b), last indent of paragraph (3), last indent of paragraph (6), paragraph (6), second to the fourth indent of paragraph 8, subparagraph (a), subparagraph (a) Article 1, paragraph 10 of this Law-since 1 July 1992; g) Paragraph 15 of Article 1 (3) (b) of this Law-since 4 September 1992; d) the thirteenth indent of article 1, paragraph 3 (b), of this Law -since 1 October 1992; (e) paragraphs 5 and 6 of subparagraph (a), paragraphs 2 to 5 Sub-paragraph "b", paragraphs 5 to 7 of subparagraph (c), paragraphs (d) to (d), (d), (d), (d), (d), (d), (d), (d), (d), (d), (d), (d), (d), (d), (d), (d), (d), (d), (d), (d), (d), (d), (d), (d), (d Fourth subparagraph (a), subparagraph 5 (b), subparagraph (c), subparagraphs (a), (c), (d), (d), (d) and (e) of article 1 (2) of this Law, since 1 February 1993; as at 1 January 1993. President of the Russian Federation B. Yeltsin , House of the Russian Federation 22 December 1992 N 4178-I
