On Additions To The Article 7 Of The Law Of The Russian Federation "on Property Tax For Enterprises"

Original Language Title: О внесении дополнения в статью 7 Закона Российской Федерации "О налоге на имущество предприятий"

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Spagle Force-Federal Law of 11.11.2003 N 139-FZ RUSSIAN FEDERATION FEDERAL LAW On introducing additions to Article 7 of the Russian Federation Law On property taxation of enterprises Accepted State Duma of the Russian Federation on 18 December 1997 Approved by the Federation Council on 24 December 1997 Article 1. Article 7 of the Law of the Russian Federation on tax on property of enterprises (Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation) of the Russian Federation 1992, N 599; N 34, st. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 1590) be supplemented with part three: " Enterprises that are composed of territorially distinct units that do not have a separate balance and an estimated (current) account, shall declare a tax on the property of the enterprises in OF THE PRESIDENT OF THE RUSSIAN FEDERATION THE RUSSIAN FEDERATION Fixed assets, materials, low-value and rapidly-winding items and goods of these units. In this case, the payment of the budget at the location of the head enterprise is the difference between the amount of the property tax calculated by the head enterprise as a whole, and the amount of the tax paid by the principal to the local budgets. the location of the separate units without separate balance and account (current) account. ". 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 8 January 1998 N 1-FZ