W a c o n RUSSIAN FEDERATION on amendments and additions to the tax system in Russia (as amended by the federal laws from 05.08.2000 N 118-FZ;
from 06.08.2001 N 110-FL; 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 Nov 02, 2004 N 127-FZ;
from 29.11.2004 N 141-FZ), Article 1. Make changes and additions in the following legislative acts of the Russian Federation on taxes: 1. (repealed-the Federal law dated 29.11.2004 N 141-FZ) 2. (Repealed-the Federal law from 05.08.2000 N 118-FZ)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 (repealed-the Federal law from 05.08.2000 N 118-FZ) 4. (Repealed-the Federal law from 05.08.2000 N 118-FZ)
5. (repealed-the Federal law dated Nov 02, 2004 N 127-FZ) 6. The Act of the RSFSR "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): a) in article 2:-paragraph 1: delete paragraph "about", and "p" considered subparagraph "o" respectively;
the first paragraph of subparagraph "on" shall be amended as follows: "the funds received from the sale of fixed assets and other property of the Bank, defined as the difference between the sale price and initial or residual value of these funds and other assets increased by an inflation index in accordance with the procedure set out by the Supreme Council of the Russian Federation. When the initial value of the property does not apply to fixed assets, intangible assets, small components and subjects. ";
-supplement article paragraph 3 to read as follows: "3. the taxation of profits in excess of the margin established by commercial banks through the use of loans from the Central Bank of the Russian Federation shall be on a progressive scale in accordance with the regulations approved by the Supreme Council of the Russian Federation.";
b) subitem c of item 2 of the article 4, after the words "public organizations of disabled people," add the words "the homes of the elderly and the disabled";
in) in article 5-part three: after the words "taxed" add the words "at the source";
-part fifth deleted;
g) article 8 shall be supplemented with the words ", and to its implementation in the Russian Federation law" on tax on profit of enterprises and organisations ".";
d) article 9 shall be amended with paragraph 6 to read as follows: "6. In the course of the year, banks with foreign investments, branches of non-resident banks make quarterly payments at the rate of one-quarter of the annual amount of payments not later than 15 March, 15 June, 15 September and 15 December.
Advance sales tax amount for the current year is determined on the basis of projected income and tax rates.
Payment of tax on the actual income received during the year is made in cashless order in ten-day's term from the date set for the submission of financial statements for the year. ";
(e) article 11, paragraph 3) worded as follows: "3. Transactions, banks have no right to assume any liabilities to other legal and physical persons to pay tax on the proceeds of such transactions income.";
f) in the name of Law, article 1, last subparagraph of paragraph 1 and paragraph 2 of article 2, "b", "d" and "in article 3, sub-paragraph (a) of paragraph 1 and paragraph 3 of article 4, parts 3 and 4 of article 5, articles 6-8, paragraph 4 of article 9 and paragraph 1 of article 11, the word" RSFSR ", replace the words" Russian Federation respectively.
7. Act of the RSFSR "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): a) article 2 shall be amended with paragraph 5 to read as follows: "5. tax on income from stocks, bonds and other securities owned by the insurance company as well as from participation in other enterprises will be charged at the source of these profits.";
b) in the title of the Act, paragraph 3 of article 2, paragraphs "e" and "l" in article 3, paragraph 3 of article 5, paragraphs 3, 5 and 6 of article 6, paragraph 7 of article 8 and article 9, the word "RSFSR", replace the words "Russian Federation respectively.
8. (repealed-the Federal law dated 9/3/2003 N 139-FZ) 9. The Act of the RSFSR "on investment tax credit" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, no. 12, p. 603): a) of the first paragraph of article 1, delete the words "specified in this Act for enterprises";
b) in article 2:-in the first subparagraph of paragraph 1, delete the words "manufactured in the Russian Federation, in which the cost of components procured outside the Russian Federation, is not more than 40 per cent of the total cost of the equipment";
-in paragraph 3, delete the words "manufactured in the Russian Federation, in which the cost of components procured outside the Russian Federation, is not more than 50 per cent of the total cost of the equipment";
in article 4), after the words "the Act of the RSFSR" on enterprise income tax "and" tax on income "to complement the words", respectively, in the Russian Federation law "on tax on profit of enterprises and organizations" and "()";
g) in article 5, the words "by the Ministry of economy and Finance of the RSFSR" was replaced with the words "Ministry of Finance of the Russian Federation";
d) article 9, after the words "public authorities" shall be supplemented with the words "local authorities";
(e)) to complement the Law articles 11-14 as follows:
"Article 11. Under target tax benefit refers to one of the tax benefits provided for by the law of the Russian Federation "about bases of tax system in the Russian Federation", provided by the relevant Council of people's deputies of the enterprises in the manner and under the conditions established by this Act.
Article 12. Local councils of people's Deputies may provide, on the basis of tax agreements within the amounts included in their budgets, enterprises of any organizational and legal forms and forms of property targeted tax credits if these enterprises particularly important orders for socio-economic development of the territories or to provide critical services to the people of the territory.
Article 13. If the taxpayer claims to target tax relief in accordance with article 12 of this law, it is obliged to enter into a tax agreement with the administration of the Council of people's deputies, which, when considering the relevant budget must be approved by this Council.
Article 14. In case of violation of the enterprise tax agreement the entire amount owed, payable to the budget in the absence of such agreement, as well as 25 percent of that amount in fines collected from it corresponding to the budget of the Council of people's deputies. This decision is taken by the relevant local authority and may be appealed by the enterprise in accordance with the law. ";
f) in the title of the Act, articles 4 and 7, the word "RSFSR", replace the words "Russian Federation respectively.
10. (repealed-federal law 06.08.2001 N 110-FZ) 11. (Repealed-the Federal law dated 29.07.2004 N 95-FZ), Article 2. To enact this law, in the following order: (a)) paragraph 1, fifth and eleventh paragraphs (except the provisions on capital assets and intangible assets) of subparagraph d of paragraph 2, items 4 (except the last two paragraphs of the subparagraph "b"), 6 (except the last two paragraphs of the subparagraph "a"), 7, subparagraph "a" paragraphs, paragraph 8, fourth and eighth subparagraph "b" and the paragraph third subparagraph "b" (part of the list determined by the Government of the Russian Federation) 1, paragraph 10 article this law-with January 1, 1992 onwards;
b) paragraph twenty-second subparagraph of item 10 of article 1 of this law-with February 8, 1992 onwards;
in) the last paragraph of subparagraph b of paragraph 10 of article 1 of this law-with the year March 1, 1992;
g) subparagraphs a and b of paragraph 5 of article 1 of this law-with April 15, 1992 onwards;
d) paragraph tenth subparagraph of item 2 and paragraph, the third subparagraph of item 10 (part of construction and reconstruction of social infrastructure) of article 1 of this law-with October 1, 1992 onwards;
e) subparagraph g of paragraph 2 of article 1 of this law-since January 1, 1993 year.
Pending the entry into force of the specified sub-item from July 1, 1992 year is subject to the following rates of value added tax: 15 per cent for flour, groats, etc products, milk, kefir, cottage cheese, vegetable oil;
28 per cent for the rest of the goods (works, services);
f) paragraphs third and seventh subparagraph d of paragraph 2 of article 1 of this law-with January 1, 1993 onwards;
w) the provisions of article 1 of this law, not provided for in paragraphs "a"-"f" of this article, with July 1, 1992 year.
Russian President Boris Yeltsin in Moscow, the Russian House of Soviets July 16, 1992 N 3317-(I)