On Introducing Changes And Additions Into The Law Of The Russian Federation "on Property Tax For Enterprises"

Original Language Title: О внесении изменений и дополнений в Закон Российской Федерации "О налоге на имущество предприятий"

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Expired-the Federal law dated 9/3/2003 N 139-FZ z and c o n RUSSIAN FEDERATION on amendments and additions to the law of the Russian Federation "on property tax for enterprises", article 1. To the law of the Russian Federation "on property 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. 599; N 34, art. 1976; 1993, N 4, art. 118; N 14, art. 486) the following amendments and supplements: 1) article 2 to complement a new section to read as follows: "for the enterprises and the organizations of communication means transferable operations are not subject to taxation.";
2) part II article 3 complemented paragraphs read as follows: "capital investment;
losses (in the absence of funds that can be directed to their coverage). ";
3) in article 4, paragraph "m" after the words "of the Russian Academy of education", add the words "that make up their research, experimental production or experimental base";
supplement article paragraphs "o" and "p" as follows: "o) used (targets) exclusively for recreation or rehabilitation of children under the age of 18 years;
p) funds assets in part funds from privatization of State and municipal property. ";
4) paragraph "b" of article 5 shall be amended as follows: "b) objects that are used solely for the conservation of nature, civil defence or fire safety.
Article 2. To enact this law from June 1, 1993 year.
The President of the Russian Federation, b. Yeltsin Moscow, Russia June 3, 1993 House Tips N 5093-I

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