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"

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102054720

Expired-the Federal law dated 06.08.2001 g. N 110-FZ RUSSIAN FEDERATION FEDERAL LAW on amendments and additions to the law of the Russian Federation "about tax on profit of enterprises and organizations" adopted by the State Duma July 16, 1998 the year approved by the Federation Council July 17, 1998 year Article 1. To the law of the Russian Federation "about 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) the following amendments and supplements: 1. paragraph 5 of article 1 paragraph be supplemented as follows: "the organizations involved in the field of gambling business, pay tax on profits earned from other activities."
2. the fourth Indent of paragraph 8 of article 2 shall be amended as follows: "Casino revenue, other gambling houses (places) and other gambling, video-salons (video projections), rental of vehicles with audio, video, games and other programs (audio, video cassettes, compact discs, floppy disks and other storage media) and records them, defined as the difference between proceeds received from the sale of these services and charges (including labour costs) for these services;".
3. Article 9:1) subitem c of item 1 shall read as follows: ") video-salons (video projections), rental of vehicles with audio, video, games and other programs (audio, video cassettes, compact discs, floppy disks and other storage media) and records them, defined as the difference between proceeds received from the sale of these services and costs included in the cost of production (works, services) to account for taxation of profits earned from these activities except for labour costs. ";
2) second paragraph of paragraph 2 shall be amended as follows: "revenues referred to in subparagraph" b "paragraph 1 of this article, are taxed at a rate of 70 percent.";
3) paragraph three of paragraph 2 should be deleted.
Article 2. This federal law shall enter into force on the day of its official publication.
The President of the Russian Federation and to entrust the Government of the Russian Federation to bring its normative acts in compliance with this federal law.
Russian President Boris Yeltsin in Moscow, the Kremlin July 31, 1998 N 143-FZ