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 RUSSIAN FEDERATION FEDERAL LAW On Amendments and Additions to the Law of the Russian Federation "On Tax on Profit of Enterprises and Organizations" Adopted by the State Duma on 16 July 1998 Approved by the Federation Council on 17 July 1998 Article 1. OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Russian Federation, 1992, No. 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) the following changes and additions: 1. Article 1, paragraph 5, should be supplemented with the following paragraph: "Organizations carrying out activities in the field of gambling business pay a profit tax from other activities." 2. Paragraph 8 of article 2, paragraph 8, should read as follows: " income of casinos, other gambling houses (places) and other gaming business, video louns (video screenings), from rental of media with audio, video recordings, gaming and other programs (audio, videocassettes, CDs, diskettes, and other media) and records, defined as the difference between the revenue from these services and the costs (including labour costs) of these services; ". 3. In article 9: 1), the subparagraph "in" paragraph 1 should read as follows: " in) the income of video clips (video stories), from the rental of audio, video, game and other programs (audio, video, CDs, etc. diskettes and other media) and records, defined as the difference between the revenue received from these services and the costs included in the cost of production (work, services) taken into account in the taxation of profits from these services for activities other than wage costs. "; 2) Paragraph 2 of paragraph 2 should read as follows: "The proceeds referred to in paragraph 1 of paragraph 1 of this article shall be taxed at the rate of 70 per cent."; 3), paragraph 3, paragraph 2, should be deleted. Article 2. This Federal Law shall enter into force on the date of its official publication. " To invite the President of the Russian Federation and instruct the Government of the Russian Federation to bring its normative legal acts into conformity with this Federal Law. President of the Russian Federation B. Yeltsin Moscow, Kremlin July 31, 1998 N 143-FZ