On Introducing Changes And Additions Into The Law Of The Russian Federation "about Tax On Profit Of Enterprises And Organizations"

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

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Spspent power-Federal Law September 6, 2001 N 110-FZ (from 1 January 2002) > RUSSIAN FEDERATION FEDERAL LAW On Amendments and Additions to the Law of the Russian Federation " On Profit Tax enterprises and organizations " adopted by the State Duma on 25 December 1996 approved by the Federation Council on 26 December 1996 Article 1. OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Russian Federation, 1992, No. 525; N 34, sect. 1976; 1993, 118; Russian newspaper, 1993, 3 November, No. 205; Legislative Assembly of the Russian Federation, 1994, No. 27, art. 2823; N 29, st. 3010; N 32, sect. 3304; 1995, N 18, sect. 1592; N 26, st. 2402, 2403; N 49, sect. 4695; 1996, N 1, sect. 4, 20; Russian newspaper, 1996, 18 December, N 241) the following changes and additions: 1. In article 2: 1), in the first paragraph of paragraph 6, the words "including amounts received and paid in the form of sanctions and damages" shall be replaced by the words " determined by a federal law establishing a list of costs to be included in the cost price goods (works, services) and the manner of forming the financial results taken into account in the calculation of taxable profit "; 2) in paragraph 8: paragraph 2, delete; paragraph 3 should read as follows: " revenue in the form of dividends earned on shares owned by The shareholder and the ownership of these securities to participate in the profit distribution of the issuer, as well as the interest earned by the owners of government securities of the Russian Federation, of the securities of the constituent entities of the Russian Federation and securities of local government; "; , paragraph 10, delete; 3), first paragraph 9, should be deleted. 2. Article 5, paragraph 2, should be deleted. 3. In article 6: 1), in paragraph 1: subparagraph (a) should read as follows: " (a) Directions: enterprises in the field of material production to finance capital investment (including in the order of equity), as well as the repayment of loans from banks received and used for these purposes, including interest on loans; enterprises of all branches of the economy Housing finance (including equity), as well as RepayCredit of banks received and used for these purposes, including interest on loans. This benefit is granted to these enterprises, which are developing their own production base and housing, respectively, including the repayment of loans from banks received and used for this purpose, provided that their full use of the accumulated depreciation (depreciation) on the last reporting date; "; to supplement the paragraph with the following: " and) homeowners ' associations, housing and construction, housing cooperatives for maintenance and repair accommodation and non-residential premises, engineering equipment of houses for which the organizations were established and whose operation was established. "; (2) in paragraph 5: the second paragraph should read: " In determining the amount of the specified benefit in the tax calculation, the losses incurred by the enterprise during the year of the production loss (works, services) are taken by the enterprise. The calculation shall not take into account any loss arising from the concealment or undervaluing of the profit, loss suffered prior to 1 January 1996 as a result of the excess of actual labour costs as compared with the amount claimed, as well as the loss, OF THE PRESIDENT OF THE RUSSIAN FEDERATION paragraphs 2 and 3 should be redrafted to read: " religious associations, enterprises in their property and economic societies, the charter capital of which consists entirely of the contribution of religious associations, from religious activities, production and sale of objects of worship and Religious appointments, as well as other profits from enterprises and economic communities in the part used to carry out religious activities by these associations. The benefits provided for in this paragraph do not apply to profits derived from the production and sale of excisable goods, minerals, minerals, other minerals and other goods in accordance with the list approved. OF THE PRESIDENT OF THE RUSSIAN FEDERATION The Convention on the Rights of the The benefits provided for in this paragraph do not apply to profits derived from the production and sale of excisable goods, minerals, minerals, other minerals and other goods in accordance with the list approved. OF THE PRESIDENT OF THE RUSSIAN FEDERATION In article 8, paragraphs 2 and 3, amend to read: " 2. Enterprises other than those referred to in paragraph 5 of this Article shall pay in the budget during the quarter the advance contribution of the income tax, determined on the basis of the expected amount of the profit for the tax period and the tax rate. The Fee for the profit tax shall be paid not later than the 15th of each month with a share equal to one third of the quarterly value of the tax. The enterprises that are the payers of the income tax in advance calculate the amount of the tax, based on the actual profit received, subject to the benefits provided, and the rate of profit tax, In the beginning of the year, after the end of the first quarter, the first quarter, the nine months and the year. The amount of the profit tax payable in the budget is determined on the basis of previously assessed payments. The difference between the amount to be included in the actual profit received and the advance payment of the tax for the last quarter is subject to the amount calculated on the basis of the refinancing rate of the Bank of Russia in effect in the past the block. As from 1 January 1997, all enterprises, with the exception of the budgetary organizations, small enterprises and contributors referred to in paragraph 5 of this article, have the right to make a profit tax on a monthly basis on the basis of the actual profit received for the previous month and the tax rate. The calculation of the actual amount of the profit tax is made by the enterprises on the basis of the actual profit tax calculated on a monthly cumulative basis since the beginning of the year, based on the actual profits earned by them, to be taxed on the basis of the benefits granted, and the rate of profit tax. The amount of the profit tax payable in the budget is determined on the basis of previously assessed payments. These calculations are submitted by enterprises to the tax authorities at the location of their location not later than the 20th day of the month following the reporting period. At the same time, additional material on taxable profit definition, as well as reasonable calculation of tax benefits, is submitted to the enterprises ' actual profit tax. Small businesses and budget organizations that have business profits are paid quarterly, on the basis of actual profits earned during the previous reporting period. The authorities of the legislative (representative) authorities of the constituent entities of the Russian Federation are entitled to the quarterly payment of a profit tax on the basis of the profits actually received in the last quarter of the quarter, Extractive precious metals, precious stones, public organizations, religious associations, housing construction, construction and garage cooperatives, horticultural partnerships. The payment order of the profit tax is determined by the enterprise and is valid until the end of the calendar year. 3. The profit tax is calculated on a monthly basis not later than the 25th day of the month following the reporting, on a quarterly basis-within five days from the date fixed for the presentation of the accounting report for the quarter, and the annual rate Calculating-within a 10-day period from the date set for the presentation of the accounting report for the past year. ". 5. In article 9: 1), paragraph 1, subparagraph (a), should read: " (a) income in the form of dividends earned on shares owned by the owning enterprise and the ownership of these securities by participation in the Distribution of profits of the company-issuer, as well as interest earned by the owners of government securities of the Russian Federation, state securities of the constituent entities of the Russian Federation and securities of local authorities Self-governance; "; (2) paragraph 1 of paragraph 2 should read as follows: " 2. The income taxes specified in subparagraphs (a) and (b) of paragraph 1 of this article are charged at the rate of 15 per cent. "; 3) the first paragraph 3 should read: " 3. Taxes on the revenue referred to in subparagraphs (a) and (b) of paragraph 1 of this article shall be levied on the source of the payment of these proceeds. The liability for the withholding and transfer of these taxes to the budget shall be the responsibility of the entity that pays the income. ". Article 2. This Federal Law shall enter into force on the date of its official publication, with the exception of article 1, paragraph 4, To be effective as from 1 January 1997. The provisions of article 1, paragraph 5, subparagraph 1, of this Federal Act do not apply to the interest earned on government securities of the Russian Federation, State securities of subjects of the Russian Federation. The Federation and the securities of the local self-government bodies, which have been emulated before the entry into force of this Federal Law. " To invite the President of the Russian Federation and instruct the Government of the Russian Federation to bring its legal acts into conformity with this Federal Law. President of the Russian Federation B. Yeltsin Moscow, Kremlin 10 January 1997 N 13-FZ