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 on putting into operation of the first part of the tax code of the Russian Federation adopted by the State Duma on July 16, 1998 the year approved by the Federation Council of the year July 17, 1998 (as amended by the federal laws from 09.07.99 N 155-F3;
from 05.08.2000 N 118-FZ; from 09.07.2002 N 83-FZ;
from 07.07.2003 N 115-FZ; from 29.07.2004 N 95-FZ), Article 1. Put in place the first part of the tax code of the Russian Federation (hereinafter referred to as the first part of the code) to January 1, 1999 year, except for provisions for which this federal law establishes deadlines for enactment.
Article 2. Void since January 1, 1999 year: law of the Russian Federation dated December 20, 1991 Goda "investment tax credit" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, no. 12, p. 603; N 34, art. 1976);
the Decree of the Supreme Soviet of the RSFSR on December 20, 1991 Goda "on the procedure for enacting the law of the RSFSR on" investment tax credit "(records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, N 12, art. 604);
Law of the Russian Federation dated December 27, 1991 Goda "about bases of tax system in the Russian Federation" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, no. 11, p. 527; N 34, art. 1976; 1993, N 4, art. 118; N 23, art. 824), with the exception of paragraph 2 of article 18 and articles 19, 20 and 21;
third to ninth paragraphs of paragraph 1 of article 4 of the law of the Russian Federation "on value added tax" from December 6, 1991 year (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. 34, item 1976; 1993, N 4, p. 118; N 14, art. 486; Collection of laws of the Russian Federation, 1994, no. 33, art. 3407; 1995, N 18, art. 1591; 1996, N 14, art. 1399; 1997, N 18, art. 2102);
paragraph 5 of article 2 of the law of the Russian Federation dated December 27, 1991 "on tax on profit of enterprises and organizations" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, no. 11, p. 525; N 34, art. 1976; 1993, N 4, art. 118; Collection of laws of the Russian Federation, 1994, no. 32, St. 3304; 1995, N 18, art. 1592; N 26, art. 2402; 1996, N 1, art. 4, 20; 1997, no. 3, art. 357; N 26, art. 2953). (repealed part II-the Federal law dated 29.07.2004 N 95-FZ), Article 3. Article 1, paragraph 3, articles 12, 13, 14, 15 and 18 of part one of the Code entered into effect from the date of the enactment of part two of the tax code of the Russian Federation (hereinafter referred to as the second part of the code) and the recognition of the repealed law of the Russian Federation "about bases of tax system in the Russian Federation".
Second paragraph of article 47, paragraph 1 of the first part of the Code will enter into force on January 1, 2000 year.
(Article in the Editorial Office of the Federal law from 05.08.2000 N 118-FZ), Article 4. The reference in paragraph 14 of article 40, articles 41 and 42 of part one of the Code on the inactive chapters in part second Code before putting them into effect are equated with links to applicable federal laws governing the levying specific taxes. (As amended by federal law from 05.08.2000 N 118-FZ), Article 5. Prior to the enactment of the second part of the code and recognition invalid of the law of the Russian Federation "about bases of tax system in the Russian Federation" reference in paragraph 5 of article 3, paragraphs 1 and 2 of article 9, paragraph 1 of article 11, article 19, paragraphs 1 and 2 of article 24, article 25, paragraph 1, article 38, article 39, paragraph 2 of the third paragraph of article 45, article 53 paragraph 2 of article 56, paragraph 3 of article 57, paragraphs 1, 2 and 4 of article 58 on inactive status Code are equated with references to the law of the Russian Federation "about bases of tax system in the Russian Federation" and the applicable federal laws governing the levying specific taxes. (As amended by federal law from 05.08.2000 N 118-FZ), Article 6. Prior to the implementation of the relevant chapters of the second part of the code, which provides for the taxation of financial instruments futures and securities, the provisions of paragraphs 3 and 10 of article 40 of the first part of the Code do not apply in determining market prices of financial instruments futures and securities.

Article 7. Federal laws and other regulatory legal acts acting on the territory of the Russian Federation and not included in the list of acts become invalid as defined in article 2 hereof, Act the part that doesn't contradict the first part of the code and are subject to adjustment in accordance with the first part of the code.
Issued prior to the enactment of part one of the Code normative legal acts of the President of the Russian Federation and the Government of the Russian Federation on matters which, according to the first part of the code may be subject to federal laws only apply until the introduction of appropriate federal laws.
Article 8. The provisions of part one of the code shall apply to the relations regulated by legislation on taxes and fees that have arisen after the introduction of it in action, unless otherwise provided for in article 5 of the first part of the code. (As amended by federal law from 09.07.99 N 155-FZ)

The provisions of the first part of the Code do not apply to the relations regulated by the Federal law "on financial recovery of agricultural producers". (New part two is supplemented by federal law from 09.07.2002 N 83-FZ) tax sanctions for violation of the legislation on taxes and fees, which, until the introduction of the first part of the Code were indisputably and on which a decision of the tax authority was issued prior to January 1, 1999 onwards are indisputably. Decision on recovery of tax sanctions for violation of the legislation on taxes and fees made after January 1, 1999 year, shall be enforceable only by court order.
The amount of penalties assessed as of January 1, 1999 year but not paid by the taxpayer (payer of taxes) at the time of the introduction of the first part of the code, shall be paid by the taxpayer (payer of taxes) in size to be assessed for January 1, 1999 year, but not more than the outstanding amount of tax (collection). The specified limit on this part of the sum paid to the penalties valid from January 1, 1999 the year before the entry into force of the Federal law "about entry of changes and additions in the first part of the tax code of the Russian Federation". (Part is supplemented by federal law from 09.07.99 N 155-F3) the amount of penalties assessed as of January 1, 1999 year but not paid tax agent at the time of the introduction of the first part of the code, shall be paid a tax agent in the amount to be assessed for January 1, 1999 year, but not more not listed tax agent the amount of tax. The specified limit on this part of the sum paid to the penalties valid from January 1, 1999 the year before the entry into force of the Federal law "about entry of changes and additions in the first part of the tax code of the Russian Federation". (Part is supplemented by federal law from 09.07.99 N 155-F3) the amount of penalties assessed as of January 1, 1999 year but not deducted from taxpayers (payers fees) at the time of the introduction of the first part of the code, recovered from ratepayers (payers fees) in size to be assessed for January 1, 1999 year, but not more than the outstanding amount of tax (collection). The specified limit on this part, the amount recoverable penalties applies from January 1, 1999 the year before the entry into force of the Federal law "about entry of changes and additions in the first part of the tax code of the Russian Federation". (Part is supplemented by federal law from 09.07.99 N 155-F3) the amount of penalties assessed as of January 1, 1999 year but not paid with tax agents at the time of the introduction of the first part of the code, recovered from tax agents in amounts assessed on January 1, 1999 year, but not more not listed tax agent the amount of tax. The specified limit on this part, the amount recoverable penalties applies from January 1, 1999 the year before the entry into force of the Federal law "about entry of changes and additions in the first part of the tax code of the Russian Federation". (Part is supplemented by federal law from 09.07.99 N 155-FZ) to January 1, 1999 years on amount of arrears of taxes (duties), including nedoimke, formed before the enactment of the first part of the Code, penalties are calculated at a rate equal to one three-hundredth acting this time refinancing of the Central Bank of the Russian Federation, but not more than 0.1 per cent on the day. The size of penalties, including fines assessed until January 1, 1999 year cannot exceed for taxpayers (payers fees) unpaid amount of tax (collection) and for tax agents may not exceed the amount of tax neperechislennuju. These present a part of restrictions on the size of the interest rate and the amount of penalties apply in the period from January 1, 1999 the year before the entry into force of the Federal law "about entry of changes and additions in the first part of the tax code of the Russian Federation". (Part is supplemented by federal law from 09.07.99 N 155-FZ) in cases where the first part of the Code stipulates a stricter liability for an offence than the previous legislation was found on taxes and fees, for a corresponding offence committed before January 1, 1999 year, applies the responsibility established by the first part of the code. Recovery of previously imposed financial sanctions for the offence after December 31, 1998 onwards can be produced only in part, not to exceed the maximum size of the sanctions under the first part of the code for such an offence. (Part is supplemented by federal law from 09.07.99 N 155-FZ) Tax sanction for an offence committed before January 1, 1999 year, not collected, if responsible for a similar offence on the composition of the first part of the code is not installed. (Part is supplemented by federal law from 09.07.99 N 155-FZ)
(Part two of the ninth count respectively parts of the third to tenth in the revision of the Federal law from 09.07.2002 N 83-FZ) Article 9. Branches and representative offices of Russian legal entities which until January 1, 1999 year by taxpayers in individual taxes and levies in accordance with the legislation on taxes and fees alone are the necessary reporting to tax authorities and pay taxes, fees, penalties and interest payable on January 1, 1999 year.

If as of January 1, 1999 year, branches and representative offices of the Russian legal persons have the obligation to pay the unpaid taxes, fees, penalties and fines, since January 1, 1999 year transferred to legal persons who created these branches and representative offices.
Unless otherwise provided for in this article, to give effect to the second part of the code brought to January 1, 1999 year independent taxpayers for separate taxes branches and representations of the organizations acted as these organizations to pay taxes in the manner provided for in applicable federal laws governing the levying of specific taxes, taxes branches and representative offices that do not have a separate balance and (or) settlement (current) account. (Part is supplemented by federal law from 09.07.99 N 155-FZ)
(Paragraph four of article 9 deleted-the Federal law from 05.08.2000 N 118-FZ) Article 9-1. Amount of tax overpaid before January 1, 1999 onwards and subject to refund in accordance with article 78 of part one of the Code will be returned to the taxpayer within one month from the date of filing of an application, if the application is filed by the taxpayer before January 1, 1999 year, it does not require resubmission. The amount of overpaid tax is not returned within the prescribed period, accrue interest as provided for in article 78 of part one of the code. While interest on these amounts, begins no earlier than January 1, 1999 year.
The amount of tax collected, up to January 1, 1999 year, be returned to the taxpayer in accordance with article 79 of the first part of the code. While the amount unduly collected tax returns assessed interest on them. Interest on the amount awarded from January 1, 1999 year until the day of the actual return.
(Article supplemented by federal law from 09.07.99 N 155-FZ) Article 9-2. In the case where the taxable immovable property or vehicles registered by the taxpayer before January 1, 1999 year statement for registration in accordance with paragraph 4 of article 83 of the first part of the Code is filed to the tax authority at the place of location of the property before January 1, 2000 year. (Article supplemented by federal law from 09.07.99 N 155-FZ) Article 9-3. Rules for the execution of the obligation to pay the taxes and duties of the reorganized legal person its successor (successors), stipulated by items 1, 2, 3, 9, 10 and 11 of article 50 of the first part of the code, shall also apply in the execution of obligations on repayment of debts incurred due to non-payment of taxes, fees, penalties and fines by the federal railways organizations whose property is paid in the manner of privatization in the authorized capital of a single business entity in rail transport This economic entity from the date of approval of the consolidated corresponding deed. (Article supplemented by federal law from 07.07.2003 N 115-FZ), Article 10. This federal law shall enter into force on the day of its official publication.
Russian President Boris Yeltsin in Moscow, the Kremlin July 31, 1998 N 147-FZ