Amending Article 5 Of The Law Of The Russian Federation "on Value Added Tax"

Original Language Title: О внесении изменений в статью 5 Закона Российской Федерации "О налоге на добавленную стоимость"

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Expired-the Federal law from 05.08.2000 N 118-ФЗ (January 1, 2001 onwards), the Russian Federation, the FEDERAL LAW on amendments to article 5 of the law of the Russian Federation "on value added tax" passed by the State Duma on February 12, 1997 year approved by the Federation Council March 5, 1997 year Article 1. To amend article 5 of the law of the Russian Federation "on value added tax" (records of the RSFSR Congress of people's deputies and the Supreme Soviet of the RSFSR, 1991, no. 52, p. 1871; Gazette of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, no. 23, art. 1229; N 34, art. 1976; 1993, N 4, art. 118; Collection of laws of the Russian Federation, 1994, no. 29, art. 3010; N 33, art. 3407; 1995, N 18, art. 1591; N 26, art. 2402; N 32, St. 3204; N 35, St. 3503; N 49, St. 4695; 1996, N 1, art. 4; N 14, art. 1399; N 22, art. 2582) the following revisions: in paragraph, second subparagraph "щ" of paragraph 1 the words "goods imported as a contribution to the statutory funds of enterprises with foreign investments" were replaced by the words "goods (with the exception of excise), intended to be part of the basic production assets imported by a foreign investor as a contribution into authorized (total) capital organizations (enterprises) with foreign investments".
Article 2. This federal law shall enter into force on the day of its official publication.
Russian President Boris Yeltsin in Moscow, the Kremlin March 17, 1997 N 54-FL