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 RUSSIAN FEDERATION FEDERAL LAW on amendments and additions to the law of the Russian Federation "on property tax for enterprises" adopted by the State Duma March 22, 1995 year approved by the Federation Council April 11, 1995 year e t s t b I 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; N 25, art. 905; Collection of laws of the Russian Federation, 1994, no. 29, art. 3010) the following amendments and supplements: 1. In article 1:1) in the second paragraph the words "credit institutions" should be replaced by the words "other credit organizations"; the words "as well as international associations and organizations engaged in entrepreneurial activities" should be deleted;
2) in a paragraph after the word "third" Supplement calculated word "(current)";
3) fourth paragraph should read as follows: "the company, the company, any other organizations (including full partnership) formed in accordance with the laws of the foreign States, international organizations and associations, as well as their separate units with property on the territory of the Russian Federation, Russian Federation continental shelf and in the exclusive economic zone of the Russian Federation."
2. articles 2 and 3 shall be amended as follows: "article 2. Taxed in accordance with the present law are subject to fixed assets, intangible assets, inventories and costs on the balance of the payer. Fixed assets, intangible assets, process and wear items are carried at depreciated cost.
The value of the property, joint enterprises in order to undertake joint activities without formation of legal entity for tax purposes taken into account contracts about joint activity participants who made this property and created (acquired) the parties of contracts about joint activity, in accordance with the established share ownership under the contract.
Article 3. For the purposes of taxation is determined by the average annual value of enterprise property. ".
3. In article 4:1) "and" shall be amended as follows: "(a)) public institutions and organizations, of the legislative (representative) and executive bodies of local self-government, the Pension Fund of the Russian Federation, the social insurance fund of the Russian Federation, the State Employment Fund of the Russian Federation, the Federal compulsory medical insurance fund;
bar associations and their structural units ";
2) item "b" add the words "and seafood under the condition that the proceeds from these activities is not less than 70 per cent of the total proceeds from the realization of goods (works, services)";
3) item "e" should be deleted;
4) supplement article paragraph "e" as follows: "(e)) enterprises of national art crafts";
5) paragraphs "g" and "should be deleted;
6) click "w" take point "ж", read as follows: "w) used for education insurance and seasonal stocks at enterprises related to seasonal (climatic) cycle supplies and works, as well as the reserves created in accordance with the decisions of the federal bodies of executive power, the relevant bodies of State power of the constituent entities of the Russian Federation and bodies of local self-government;";
7) item "to" take point "w", read as follows: "w) housing, country-building and garage of cooperatives, horticultural associations;
public associations, federations, operating through earmarked contributions of citizens and enterprises and organizations from remaining at their disposal after payment of taxes and other obligatory payments arrived on the contents of the public associations, associations, if they do not carry out entrepreneurial activities ";
8) points "l" and "m" read items "and accordingly" and "k";
9) item "to" shall be amended as follows: "to) research institutions, enterprises and organizations of the Russian Academy of Sciences, Russian Academy of medical sciences, Russian Academy of agricultural sciences, the Russian Academy of education, Russian Academy of architecture and construction Sciences, the Russian Academy of Arts, components of their research, experimental production or experimental base;
public research centres, as well as research, engineering institutions (organizations), experimental and pilot enterprises regardless of organizational-legal forms and forms of ownership, in the volume of work that research, development and pilot work is no less than 70 per cent ";
10) paragraph "h" should be deleted;
11) paragraph "about" take point "l";
12) item "n" should be deleted;
13) paragraphs supplement article "m", "n", "o", "n" to read as follows: "m) institutions, enterprises for the enforcement of a sentence of deprivation of liberty;

n) Russian Fund of federal property, property funds of subjects of the Russian Federation, districts (except for areas within cities), cities (except for the cities of regional subordination);
about) specialized enterprises (according to the list approved by the Government of the Russian Federation), producing medical and veterinary immunobiological drugs designed to combat epidemics and OIE;
p) Government and units of the State fire service in carrying out its functions stipulated by the legislation of the Russian Federation ";
14) item "t" take point "r".
4. In article 5:1) paragraph "d" of part one shall be reworded as follows: "g) icebreakers, ships with nuclear power plants and atomic technology services vessels; main pipelines, railway, public roads, communication lines and power transmission networks, as well as facilities designed to maintain in service condition specified objects ";
2) Supplement part one "and" to read: "and the mobilization reserve and mobilization).";
3) supplement article part 2 to read as follows: "legislative (representative) bodies of constituent entities of the Russian Federation, bodies of local self-government may impose for certain categories of taxpayers for more tax privileges within the amounts included in the budgets of the constituent entities of the Russian Federation."
5. In article 6:1) in the first part of the word "1 percent" replaced by "2%";
2) part II shall be amended as follows: "specific tax rates on enterprises property defined depending on the types of activities of enterprises, are established by the legislative (representative) bodies of constituent entities of the Russian Federation.";
3) in the fourth part of the word "Councils of people's deputies of respective levels" were replaced by the words "legislative (representative) bodies of constituent entities of the Russian Federation".
6. In the second part of article 7, the words "in accordance with the established procedure" should be replaced by the words "equal shares".
7. Article 8:1) in the first part the words "credit institutions" should be replaced by the words "other credit organizations";
2) supplement article part 2 as follows: "the company values and accounting operations connected with the implementation of joint activities, informs the parties of the contract about joint activity information about the value of the property that was created (acquired) resulting from its implementation and is the subject of taxation, before the date set for the submission of tax calculations.
T s t b I 2. This federal law shall enter into force on the day of its official publication. The effect of this federal law shall apply to legal relationships arising from January 1, 1995 year.
The President of the Russian Federation, b. Yeltsin, Kremlin, Moscow April 25, 1995 N 62-FZ

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