On Amendments To The Federal Law "on Tax On Purchases Of Foreign Currency And Payment Documents Denominated In Foreign Currency"
Original Language Title: О внесении изменений в Федеральный закон "О налоге на покупку иностранных денежных знаков и платежных документов, выраженных в иностранной валюте"
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Expired-the Federal law dated 31.12.2002 N 193-FZ of the RUSSIAN FEDERATION FEDERAL LAW on amendments to the Federal law "on tax on purchases of foreign currency and payment documents denominated in foreign currency" adopted by the State Duma December 18, 1997 year approved by the Federation Council December 24, 1997 year Article 1. To amend the Federal law "on tax on purchases of foreign currency and payment documents denominated in foreign currency" (collection of laws of the Russian Federation, 1997, no. 30, art. 3592) as follows: 1. the first part of article 2 shall be amended as follows: "article 2. The taxable base is the amount payable in rubles when performing the following operations: purchases of cash foreign currency for cash rouble;
purchase payment documents in foreign currency for cash rouble;
payment with foreign currency accounts of cash foreign currency to individuals subject to the receipt of these funds in foreign currency accounts with ruble accounts;
buying from individuals for cash rouble foreign banknotes, not subject to treatment because of defects;
issuance of foreign currency plastic cards owners with ruble-denominated card accounts ".
2. Article 4 shall be amended as follows: "article 4. The tax rate is established at a rate of 1 per cent of the taxable base.
3. The second part of article 5, after the words "shall bear responsibility in accordance with the" add the words "article 13".
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.
The President of the Russian Federation, b. Yeltsin, Kremlin, Moscow, N July 16, 1998 98-FL
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