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Expired-the Federal law dated 9/3/2003 N 139-FZ RUSSIAN FEDERATION federal law on amendments to article 7 of the law of the Russian Federation "on property tax for enterprises" passed by the State Duma on December 18, 1997 year approved by the Federation Council December 24, 1997 year Article 1. Article 7 of the law of the Russian Federation "on property tax" (Gazette of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation 1992, no. 12, p. 599; N 34, art. 1976; Collection of laws of the Russian Federation 1995, N 18, art. 1590) supplemented by paragraph 3 to read as follows: "the enterprise, consisting of geographically separated units that do not have a separate balance and settlement (current) account, enroll the property tax on enterprises in the order established by this law, the income of the budgets of the constituent entities of the Russian Federation and local budgets according to the location of the specified units in an amount determined by multiplying the tax rate applicable in the territory of the Russian Federation, in which the units are located on value of fixed assets, materials, invaluable and wear items and products of these units. While this contributed to the budget according to the location of the head office shall be the difference between the amount of property tax, calculated the main enterprise in the whole enterprise, and the amounts of tax paid into the budgets of the main enterprise at the location geographically separate units that do not have a separate balance and calculation (current) accounts. "
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 January 8, 1998, N 1-FZ
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