On The Entry Into Force Of The First Part Of The Tax Code Of The Russian Federation

Original Language Title: О введении в действие части первой Налогового кодекса Российской Федерации

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RUSSIAN FEDERATION FEDERAL LAW About the introduction of Part One of the Tax Code of the Russian Federation adopted by the State Duma on July 16, 1998 As approved by the Federation Council on July 17, 1998, . N 155-FZ; of 05.08.2000 N 118-FZ; of 09.07.2002 N 83-FZ; of 07.07.2003 N 115-FZ; dated 29.07.2004 N 95-F) Article 1. To introduce the part of the First Tax Code of the Russian Federation (hereinafter referred to as Part 1 of the Code) as from 1 January 1999, except for provisions for of which the present Federal Act sets a different time frame for implementation. Article 2. To be effective from 1 January 1999: Act of 20 December 1991 on investment Russian Federation and the Supreme Soviet of the Russian Federation. 603; N 34, sect. 1976); Order of the Supreme Soviet of the RSFSR of 20 December 1991 "On the procedure for enacting the RSFSR Act" On investment Russian Federation and the Supreme Soviet of the Russian Federation. Russian Federation's law of 27 December 1991 on the fundamentals of the tax system in the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 527; N 34, sect. 1976; 1993, 118; N 23, sect. 824), except for article 18, paragraph 2, and articles 19, 20 and 21; paragraphs 3 to 9 of article 4 of the Russian Federation Law "On the added value" dated 6 December 1991 (Vedomas of the Congress of People's Deputies of the RSFSR and the Supreme Soviet of the RSFSR, 1991, N 52, sect. 1871; Congress of People's Deputies of the Russian Federation and Supreme Soviet of the Russian Federation, 1992, 1976; 1993, 118; N 14, est. 486; Legislative Assembly of the Russian Federation, 1994, No. 33, art. 3407; 1995, N 18, sect. 1591; 1996, N 14, sect. 1399; 1997, No. 18, sect. 2102); Article 2, paragraph 5 of the Law of the Russian Federation of 27 December 1991 "On income tax for enterprises and organizations" Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, N 11, 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; N 26, est. 2953). (Part Two has lost its power-Federal Law , July 29, 2004. N 95 FZ) Article 3. Article 1, paragraph 3, articles 12, 13, 14, 15 and 18 of the first part of the Code are put into effect on the date of the enactment of Part Two of the Tax Code of the Russian Federation (hereinafter referred to as Part Two of the Code) and the repealed Act of the Russian Federation. OF THE PRESIDENT OF THE RUSSIAN FEDERATION Paragraph 1 of article 47, paragraph 1, of the First Code is enforced from 1 January 2000. (Article in the wording of Federal Law dated 05.08.2000 N 118-FZ) Article 4. The references in article 40, paragraph 14, articles 41 and 42 of Part One of the Code to the inactive chapters of Part Two of the Code, before they are enacted, are equivalent to references to existing federal laws governing the collection of specific taxes. (In the wording of Federal Law No. N 118-FZ) Article 5. Before the introduction of Part Two of the Code and the recognition of the repealed Act of the Russian Federation "On the fundamentals of the tax system in the Russian Federation", the references in article 3, paragraph 5, article 9, paragraphs 1 and 2, article 11, paragraph 1, article 19, paragraphs 1 and 2 Article 24, article 25, article 38, paragraph 1, article 39, paragraph 3 of article 45, article 53, article 56, paragraph 2, article 56, paragraph 3, article 57, paragraphs 1, 2 and 4, on the inactive provisions of the Code equate to references to the Act of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION The procedure for the collection of specific taxes. (In the wording of Federal Law No. N 118-FZ) Article 6. Prior to the introduction of the relevant chapters of the Second Code, which provide for the taxation of financial instruments of urgent transactions and securities, the provisions of article 40, paragraphs 3 and 10, of Part 1 of the Code shall not apply Definition of market prices for financial instruments for urgent transactions and securities. Article 7. Federal laws and other normative legal acts in force in the territory of the Russian Federation, which are not included in the list of acts that have lost their force, as defined in article 2 of this Federal Act, shall be in force in part not contrary to Part One. The Code is to be brought into line with Part I of the Code. Before the introduction of Part 1 of the Code, the normative legal acts of the President of the Russian Federation and the Government of the Russian Federation on matters which, according to Part One of the Code, may only be regulated by the federal The law shall remain in force until the relevant federal laws are enacted. Article 8. The provisions of Part One of the Code apply to relations governed by the laws on taxes and fees that have arisen since its introduction, unless otherwise provided in article 5 of Part One of the Code. (B Federal Law of 09.07.99. N 155-FZ) The provisions of Part One of the Code do not apply to relations regulated by the Federal Law on Financial Recovery of Agricultural Producers. Federal Law of 09.07.2002 N 83-FZ) Tax penalties for tax violations and taxes that were levied in the first part of the Code before the introduction of the first part of the Code, and for which a tax authority was issued before 1 January 1999 The Conference of the Decisions to enforce tax penalties for violations of tax laws and fees issued after 1 January 1999 are subject to enforcement only by court order. The amounts accrued as of 1 January 1999 but not paid by the taxpayer (the taxpayer) by the time of the introduction of Part One of the Code are paid by the taxpayer (payer (a) (b) (c), (c), (c), (c), (c), (i) and (i)). This part of the limitation on the amount paid is valid for the period from 1 January 1999 until the entry into force of the Federal Law "On amendments and additions to the first Tax Code of the Russian Federation". (Part of the addition is the Federal Law of 09.07.99. N 155-FZ) The amounts accrued as at 1 January 1999 but unpaid by the tax agent at the time of the introduction of Part One of the Code are paid by the tax agent in the amount assessed as of 1 January 1999, but not more than the tax agent listed by the tax agent. This part of the limitation on the amount paid is valid for the period from 1 January 1999 until the entry into force of the Federal Law "On amendments and additions to the first Tax Code of the Russian Federation". (Part of the addition is the Federal Law of 09.07.99. N 155-FZ) The amounts accrued as at 1 January 1999, but not recovered from taxpayers (fees) at the time of the introduction of Part One of the Code, are recovered from taxpayers (payers) (a) (b) (c), (c), (c), (c), (c), (i) and (i)). This part of the restriction on the amount of spray foams is effective from 1 January 1999 until the entry into force of the Federal Law "On amendments and additions to the first Tax Code of the Russian Federation". (Part of the addition is the Federal Law of 09.07.99. N 155-FZ) The amounts accrued as at 1 January 1999, but not recovered from tax agents at the time of the introduction of Part One of the Code, are recovered from tax agents in amounts assessed as at 1 January 1999 a year, but not a tax agent that is not listed by the sales tax agent. This part of the restriction on the amount of spray foams is effective from 1 January 1999 until the entry into force of the Federal Law "On amendments and additions to the first Tax Code of the Russian Federation". (Part of the addition is the Federal Law of 09.07.99. N 155-FZ ) From 1 January 1999, the amount of the arrears on taxes (fees), including the arrears arising prior to the introduction of the first part of the Code, shall be charged at the rate of one interest rate equal to one hundred per cent. The rate of refinancing rate of the Central Bank of the Russian Federation, but not more than 0.1% per day. At the same time, the amount of penalties, including penalties, accrued before 1 January 1999, may not exceed the amount of the tax (fee) for the tax payers (fees), and the tax agent cannot exceed the amount of the tax that is not listed. This part of the limitation on the amount of the interest and the amount of the penalty shall be applied from 1 January 1999 until the entry into force of the Federal Law "On amendments and additions to the first Tax Code of the Russian Federation". (Part of the addition is the Federal Law of 09.07.99. N 155-FZ) In cases where Part One of the Code establishes more lenient liability for an offence than has been established in the previous legislation on taxes and fees, for the offence in question, until 1 January 1999, the responsibility set out in Part One of the Code applies. The financial penalties imposed for the offence previously imposed after 31 December 1998 may be made only in part not exceeding the maximum penalties provided for in Part One of the Code for such an offence. (Part of the addition is the Federal Law of 09.07.99. N 155FZ) The Tax sanction for an offence committed before 1 January 1999 is not charged if the offence of a similar offence is not established in the first part of the Code. (Part of the addition is the Federal Law of 09.07.99. N 155-FZ) (Parts Two and Two-take as part of the third-tenth in the wording of Federal Law from 09.07.2002 N 83-F) Article 9. Branches and representative offices of Russian legal entities, which were tax-paying taxpayers and taxes under the legislation on taxes and charges before 1 January 1999, independently submitted the necessary reporting in Tax authorities pay taxes, fees, penalties and fines due on 1 January 1999. If, as of 1 January 1999, branches and offices of Russian legal entities have outstanding duties in the payment of taxes, fees, penalties and fines, these duties have been transferred from 1 January 1999 to legal fees. to the persons who have established these branches and offices. Unless otherwise provided in this article, prior to the introduction of Part Two of the Code, separate branches and offices have been recognized by individual tax-paying taxpayers before 1 January 1999 Organizations are obliged to pay taxes to these organizations in the manner prescribed by the federal laws in force governing the collection of specific taxes, the payment of taxes by subsidiaries and offices without separate taxes. the balance and/or the calculated (current) account. (Part of the addition is the Federal Law of 09.07.99. N 155-FZ(Paragraph 4 of Article 9 is excluded-Federal Law of 05.08.2000) N 118-FZ) Article 9-1. The amounts of the tax overpaid before 1 January 1999 and repayable under article 78 of Part One of the Code shall be returned to the taxpayer within one month of the date of submission of the relevant application, if that is the case The application was filed by the taxpayer before 1 January 1999, and no further submission is required. The amount of the overpaid tax not returned within the prescribed time is calculated in accordance with the procedure provided for in article 78 of Part One of the Code. However, interest on the above amounts will not start until 1 January 1999. Tax amounts that are exquisite up to January 1, 1999 are to be returned to the taxpayer in accordance with article 79 of Part One of the Code. The amount of the exquisite tax is, however, returned with interest earned. Interest on this amount is accrued from 1 January 1999 on the day of the actual return. (The article is supplemented by Federal Law from 09.07.99 N 155-FZ)Article 9-2. In the case where the immovable property or vehicles subject to taxation are registered by the taxpayer before 1 January 1999, the organization's statement of registration in accordance with article 83, paragraph 4, of the First Code is submitted to the tax authority at the location of the property before 1 January 2000. (The article is supplemented by the Federal Law of 09.07.99). N 155-FZ) Article 9-3. The rules of duty for the payment of taxes and fees of the reconstituted legal entity to its successor (s) under paragraphs 1, 2, 3, 9, 10 and 11 of article 50 of Part One of the Code shall also apply obligations to settle debts arising from non-payment of taxes, fees, penalties and fines by federal railway organizations whose property is being moved to the charter capital of a single economic entity by rail, by this economic entity from the date of Approval of the consolidated transmission. (The article is supplemented by the Federal Law of July 7, 2003). N 115-FZ) Article 10. This law shall enter into force on the date of its official publication. President of the Russian Federation B. Yeltsin Moscow, Kremlin July 31, 1998 N 147-FZ