On Amendments And Additions To Certain Laws Of The Russian Federation On Taxes

Original Language Title: О внесении изменений и дополнений в отдельные законы Российской Федерации о налогах

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102020462

W a c o n RUSSIAN FEDERATION on amendments and additions to certain laws of the Russian Federation on taxes (as amended by the federal laws from 05.08.2000 N 118-FZ;
from 06.08.2001 N 110-FL; from out N 196-FZ;
from 12/31/2002 N 191-FZ; from 07.07.2003 N 117-FZ;
from 11.11.2003 N 139-FZ; from 29.07.2004 N 95-FZ;
from 07/01/2005 N 78-F3; from 04.10.2014 N 284-FZ), Article 1. Make the following changes and additions to the laws of the Russian Federation on taxes: 1. (repealed-the Federal law from 05.08.2000 N 118-FZ) 2. (Repealed-the Federal law from 05.08.2000 N 118-FZ)
3. (repealed-the Federal law from 05.08.2000 N 118-FZ) 4. (Repealed-federal law 04.10.2014 N 284-FZ)
5. (repealed-federal law 01.07.2005 N 78-FZ) 6. The law of the Russian Federation "on income tax" (Gazette of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, no. 12, p. 595; N 34, art. 1976): a) in the last part of article 1, delete the word "enterprise," and "organization";
b) in paragraph 1 of article 2:-the first paragraph, after the words "earnings Bank" add the words "excluding obtained in accordance with the established procedure of the value-added tax,";
-supplement paragraph subparagraphs "p" and "r" to read: "n) cash, tangible and intangible assets, consumer goods and other property passed to the Bank as gratis and interest for the loan;
r) other income received as a result of the implementation of the financial and credit transactions, other economic activities, as well as paid (received) the Bank default interest, fines and penalties. ";
in) in article 3:-subparagraph "b" after the word "percent" add the words "within the rate established by the Central Bank of the Russian Federation increased by 3 points;";
-in subparagraph "l" after the word "belonging" to insert the words "and rented";
g) in article 4:-in paragraph 2: in sub-paragraph (a), delete the words "compensation fund to the commercial banks of differences in interest rates";
supplement paragraph subparagraph d "as follows:" g) costs for modernization, as well as for the construction and reconstruction of social infrastructure.
This benefit is subject to the full utilization of the amounts accrued wear and tear (depreciation) on the last reporting date. ";
-supplement article after paragraph 2 paragraphs read as follows: "3. The banks that received the previous year loss (according to annual financial report) part of the proceeds to cover, shall be exempt from payment of tax within the next five years (assuming full use of reserve funds and other similar funds misused, stipulated by the legislation).
4. Tax incentives established by subparagraph "b"-"g" of paragraph 2 and paragraph 3 of this article, shall not reduce the actual tax amount, calculated without taking into account the benefits by more than 50 percent. "
-paragraph 3, paragraph 5 accordingly considered.
-in the first subparagraph of paragraph 5, the words "by the Ministry of economy and Finance of the Russian Federation" shall be replaced with the words "Ministry of Finance of the Russian Federation".
7. In the Russian Federation Law "on taxation of income from insurance operations" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, no. 12, p. 597; N 34, art. 1976): article 5:1-Supplement subparagraph "b" as follows: ") costs of modernization, as well as for the construction and reconstruction of social infrastructure.
This benefit is subject to the full utilization of the amounts accrued wear and tear (depreciation) on the last reporting date. ";
-supplement article after paragraph 2 paragraphs read as follows: "3. For insurance organizations the previous year loss (according to annual financial statements), a portion of the proceeds to cover, shall be exempt from payment of tax within the next five years (assuming full use of reserve funds and other similar funds misused, stipulated by the legislation).
4. Tax incentives established by paragraphs 1 and 3 of this article, shall not reduce the actual amount of tax calculated without taking into account the benefits by more than 50 percent. "
-paragraphs 3, 4, 5, 6 count 5 points respectively, 6, 7, 8.
8. (repealed-the Federal law dated 9/3/2003 N 139-FZ) 9. (Repealed-federal law 06.08.2001 N 110-FZ) 10. (Repealed-the Federal law dated 29.07.2004 N 95-FZ), Article 2. Release until January 1, 1994 year funds received from the sale of military equipment and the provision of services of the Ministry of defence of the Russian Federation, from value-added tax, as well as from income tax-in the case of these tools to improve the socio-economic and living conditions of the servicemen, persons discharged from military service and their families.

Article 3. Install that, pending the adoption of the tax code of the Russian Federation, exemption from income tax on natural persons and all other kinds of taxes provided for by the law of the Russian Federation on the social protection of citizens exposed to radiation due to the Chernobyl disaster ", is carried out in the manner prescribed by tax law.
Article 4. To enact this law, in the following order: s) second paragraph subparagraph "a" paragraphs in the second, the third, eleventh, eighteenth and twentieth subparagraph "b" and "e" paragraph 3, sub-paragraph b paragraph 5, second paragraph, subparagraph b of paragraph 6, subparagraphs "a", "b", third paragraph, subparagraph (c) and subparagraph (g) of paragraph 8, fourth paragraph of subparagraph d of paragraph 9 and paragraphs third and fourth subparagraph d of paragraph 10 of article 1 of this law-with January 1, 1992 onwards;
b) paragraphs fourteenth and fifteenth of subparagraph b of paragraph 9 of article 1 of this law-with February 8, 1992 onwards;
in the third paragraph of subparagraph) "and" the penultimate and last paragraphs of subparagraph d of paragraph 1, the fourteenth paragraph of subparagraph b of paragraph 3, last paragraph of subparagraph d of paragraph 6, second to fourth paragraphs of subparagraph d of paragraph 8, subparagraph "a" item 10 of article 1 of this law-with July 1, 1992 onwards;
g) fifteenth paragraph of subparagraph b of paragraph 3 of article 1 of this law-with September 4, 1992 onwards;
d) thirteenth paragraph of subparagraph b of paragraph 3 of article 1 of this law-with October 1, 1992 onwards;
(e) paragraphs) fifth and sixth subparagraph "a" paragraphs second-fifth sub-item "б", paragraphs fifth-seventh subparagraph, paragraphs thirteenth-fifteenth sub-item "d", the eighth and ninth paragraphs of subparagraph d, paragraphs third and fourth sub-item "e", "w", fourth and fifth paragraphs of subparagraph c of paragraph 1, fourth paragraph, subparagraph, fifth indent of subparagraph "b", "b", paragraphs third-fifth sub-item "d", "d" and "e" paragraph 2 of article 1 of this law-with February 1, 1993 onwards;
f) the provisions of article 1 of this law, not provided for in paragraphs "a"-"e" of this article, with January 1, 1993 year.
The President of the Russian Federation, b. Yeltsin Moscow, Russia House Tips December 22, 1992 N 4178-I