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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Spagle Force-Federal Law of 11.11.2003 N 139-FZ RUSSIAN FEDERATION FEDERAL LAW On Amendments and Additions to the Law of the Russian Federation "On the Property Tax " Adopted by the State Duma on 22 March 1995 approved by the Council of the Federation on 11 April 1995 C OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Russian Federation, 1992, 599; N 34, st. 1976; 1993, 118; N 14, est. 486; N 25, 100. 905; Legislative Assembly of the Russian Federation, 1994, No. 29, art. 3010) the following changes and additions: 1. In the first paragraph of article 1: (1), in the second sentence, replace "credit institutions" with "other credit organizations"; the words ", as well as international associations and organizations engaged in business", should be deleted; (2) In the third paragraph, after the word "design", add the word "(current)"; 3) the fourth paragraph to read as follows: "Companies, firms, any other organizations (including full partnerships) formed in in accordance with the law of foreign States, International organizations and associations, as well as their separate units with property in the territory of the Russian Federation, the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation. " 2. Articles 2 and 3 should read as follows: " Article 2. The tax in accordance with this Law shall be subject to fixed assets, intangibles, reserves and expenses on the balance of the payer. Fixed assets, intangible assets, low-value and fast-winding items are accounted for on the residual value. The value of property held by the joint venture to carry out joint activities without the entity of a legal entity, for purposes of taxation, is taken into account by the parties to the joint activities that have contributed property, and the established (acquired) as a result of these activities by the parties to the joint activity contracts in accordance with the established share of the property under the contract. Article 3. For tax purposes, the average annual value of the enterprise's property is determined. ". 3. In article 4: 1), paragraph "a" should read: " (a) budgetary institutions and organizations, legislative (representative) and executive authorities, local government bodies, the Pension Fund of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2) add " and seafood to the condition that the proceeds of these activities shall not be less than 70 per cent of the total sales proceeds (work, services); "; (3) delete; 4) add the following to the article: "(e) People's Artistic Industries;"; 5) Items "f" and "and" delete; 6) the paragraph "z" should read as follows: " seasonal stocks in seasonal enterprises The cycle of supply and work, as well as reserves created in accordance with the decisions of the federal executive authorities, the relevant authorities of the constituent entities of the Russian Federation and the local authorities Self-governance; "; 7), paragraph" c ", as amended to read: "Z) housing, construction and garage cooperatives, horticultural partnerships; voluntary associations, of associations carrying out their activities through earmarked contributions from citizens and The contributions of enterprises and organizations from the remaining to their disposal after payment of taxes and other obligatory payments have been made on the maintenance of these public associations, associations, if they do not carry out business activities; " "L" and "m" as paragraphs "and" and "k"; 9) the paragraph "to" read as follows: "to research institutions, enterprises and organizations of the Russian Academy of Sciences, the Russian Federation". Academy of Medical Sciences, Russian Academy of Agricultural Sciences, The Russian Academy of Education, the Russian Academy of Architecture and Construction Sciences, the Russian Academy of Arts, which make up their research, production or experimental base; The Convention on the Rights of the Rights of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the design and experimental work are not less than 70 per cent; "; , 10), delete; 11) paragraph" o "should read" L "; 12), delete; 13) add" m "," n "," o "," P "to read as follows: " m) of the Russian Federation), the Russian Federation, the funds of the property of the constituent entities of the Russian Federation, the areas (excluding urban areas), and the cities (except in the case of urban areas) district); (o) specialized enterprises (on the list approved by the Government of the Russian Federation) producing medical and veterinary immunobiological drugs for control of epidemics and epizotics; p) The State Fire Service in the exercise of their functions as prescribed by the law of the Russian Federation; "; 14), paragraph" t "shall be considered as" p ". 4. In article 5: 1), paragraph "g" of the first paragraph should read: "the icebreakers, ships with nuclear power installations and nuclear and technological services; trunk pipelines, rail tracks Communications, public roads, lines of communication and energy transfer, as well as facilities intended for maintenance of the specified facilities; "; 2), add the first paragraph" and " of the following of the table of contents: "and of the mobilization reserve and mobilization" "; 3) to supplement the article with Part Two, as follows: " Legislative (representative) legislative bodies of the constituent entities of the Russian Federation, local self-government bodies may prescribe for certain categories The Russian Federation will pay additional tax benefits to the regions within the amounts credited to the budgets of the constituent entities of the Russian Federation. " In article 6: 1), in the first word "1 per cent", replace the words "2 per cent"; 2) as follows: " Specific tax rates for property of enterprises, as defined by The activities of enterprises shall be established by legislative (representative) bodies of the constituent entities of the Russian Federation. "; OF THE PRESIDENT OF THE RUSSIAN FEDERATION 6. In paragraph 2 of article 7, replace the words "in the prescribed manner" with the words "equal shares". 7. In article 8: 1), in the first word of "credit institutions" to read "other credit organizations"; 2) to supplement the article with Part Two: "The undertaking" The accounting of values and transactions relating to the implementation of joint activities shall disclose the value of property acquired (acquired) as a result of the joint activity to the parties to the joint activity contract before the deadline for submission Tax calculations. ". C) I am 2. This Federal Law shall enter into force on the date of its official publication. This Federal Act applies to legal relations that have arisen since 1 January 1995. President of the Russian Federation Yeltsin Moscow, Kremlin 25 April 1995 N 62-FZ