On The Amendments To Article 2 Of The Law Of The Russian Federation "about Tax On Profit Of Enterprises And Organizations"

Original Language Title: О внесении дополнения в статью 2 Закона Российской Федерации "О налоге на прибыль предприятий и организаций"

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Spspent power-Federal Law September 6, 2001 N 110-FZ RUSSIAN FEDERATION FEDERAL LAW On adding to Article 2 of the Russian Federation's Law on Income Tax of Enterprises Adopted by the State Duma on 14 May 1997 Approved by the Federation Council on 10 June 1997 Article 1. Article 2, paragraph 13, of the Law of the Russian Federation on tax on profits of enterprises and organizations. of the Russian Federation, 1992, No. 525; N 34, sect. 1976; 1993, 118; Legislative Assembly of the Russian Federation, 1994, No. 32, art. 3304; 1995, N 18, sect. 1592; N 26, st. 2402; 1996, N 1, article 4, 20; 1997, N 3, est. (357), amend to read: " 13. In the case of an increase in the share capital of a joint-stock company in connection with the revaluation of the fixed assets implemented by the decision of the Government of the Russian Federation, the value of the additional legal entity acquired by the shareholder is not subject to taxation. shares distributed among the shareholders by decision of the General Assembly in proportion to the number of shares they own, or the difference between the nominal value of the new shares received in exchange for the original shares and the nominal value of the initial shares the shareholders. Profit from the sale by a legal entity-shareholder of the resulting distribution or increase in the nominal value of the shares is determined as the difference between the price of the sale and the originally paid value of the shares shares. In the case of the sale of shares, the profit tax is taxed under this Act. ". Article 2. This Federal Law shall enter into force on the date of its official publication. President of the Russian Federation B. Yeltsin Moscow, Kremlin 28 June 1997 N 92-FZ