On Amendments And Additions To The Federal Act "on The Introduction Of The First Part Of The Tax Code Of The Russian Federation"

Original Language Title: О внесении изменений и дополнений в Федеральный закон "О введении в действие части первой Налогового кодекса Российской Федерации"

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102060940

RUSSIAN FEDERATION FEDERAL LAW on amendments and additions to the Federal Act "on the introduction of the first part of the tax code of the Russian Federation" adopted by the State Duma on June 23, 1999 the year approved by the Federation Council of the year July 2, 1999 (as amended by federal law from 05.08.2000 N 118-FZ), Article 1. To amend the Federal Act on the entry into force of the first part of the tax code of the Russian Federation (collection of laws of the Russian Federation, 1998, N 31, art. 3825) the following amendments and supplements: 1. (repealed-the Federal law from 05.08.2000 N 118-FZ) 2. In article 6, the words "paragraphs 3, 10 and 11" shall be replaced with the words "paragraphs 3 and 10.
3. In article 8: part one, add the words "unless otherwise provided for in article 5 of the first part of the code;
Supplement parts of third-ninth the following lines: "the amount of penalties assessed as of January 1, 1999 year but not paid by the taxpayer (payer of taxes) at the time of the introduction of the first part of the code, shall be paid by the taxpayer (payer of taxes) in size to be assessed for January 1, 1999 year, but not more than the outstanding amount of tax (collection). The specified limit on this part of the sum paid to the penalties valid from January 1, 1999 the year before the entry into force of the Federal law "about entry of changes and additions in the first part of the tax code of the Russian Federation".
The amount of penalties assessed as of January 1, 1999 year but not paid tax agent at the time of the introduction of the first part of the code, shall be paid a tax agent in the amount to be assessed for January 1, 1999 year, but not more not listed tax agent the amount of tax. The specified limit on this part of the sum paid to the penalties valid from January 1, 1999 the year before the entry into force of the Federal law "about entry of changes and additions in the first part of the tax code of the Russian Federation".
The amount of penalties assessed as of January 1, 1999 year but not deducted from taxpayers (payers fees) at the time of the introduction of the first part of the code, recovered from ratepayers (payers fees) in size to be assessed for January 1, 1999 year, but not more than the outstanding amount of tax (collection). The specified limit on this part, the amount recoverable penalties applies from January 1, 1999 the year before the entry into force of the Federal law "about entry of changes and additions in the first part of the tax code of the Russian Federation".
The amount of penalties assessed as of January 1, 1999 year but not paid with tax agents at the time of the introduction of the first part of the code, recovered from tax agents in amounts assessed on January 1, 1999 year, but not more not listed tax agent the amount of tax. The specified limit on this part, the amount recoverable penalties applies from January 1, 1999 the year before the entry into force of the Federal law "about entry of changes and additions in the first part of the tax code of the Russian Federation".
From January 1, 1999 year to the amount of arrears of taxes (duties), including nedoimke, formed before the enactment of the first part of the Code, penalties are calculated at a rate equal to one three-hundredth acting this time refinancing of the Central Bank of the Russian Federation, but not more than 0.1 per cent on the day. The size of penalties, including fines assessed until January 1, 1999 year cannot exceed for taxpayers (payers fees) unpaid amount of tax (collection) and for tax agents may not exceed the amount of tax neperechislennuju. These present a part of restrictions on the size of the interest rate and the amount of penalties apply in the period from January 1, 1999 the year before the entry into force of the Federal law "about entry of changes and additions in the first part of the tax code of the Russian Federation".
In cases where the first part of the Code stipulates a softer responsibility for an offence than the previous legislation was found on taxes and fees, for a corresponding offence committed before January 1, 1999 year, applies the responsibility established by the first part of the code. Recovery of previously imposed financial sanctions for the offence after December 31, 1998 onwards can be produced only in part, not to exceed the maximum size of the sanctions under the first part of the code for such an offence.
Tax sanction for an offence committed before January 1, 1999 year, not collected, if responsible for a similar offence on the composition of the first part of the code is not installed. ".
4. Article 9 supplement third and fourth installments as follows: "unless otherwise provided for in this article, to give effect to the second part of the code brought to January 1, 1999 year independent taxpayers for separate taxes branches and representations of the organizations acted as these organizations to pay taxes in the manner provided for in applicable federal laws governing the levying of specific taxes, taxes branches and representatives not having a separate balance and (or) settlement (current) account. (Repealed-the Federal law from 05.08.2000 N 118-FZ)

5. To complement federal law articles 9-1 and 9-2 to read as follows: "article 9-1. Amount of tax overpaid before January 1, 1999 onwards and subject to refund in accordance with article 78 of part one of the Code will be returned to the taxpayer within one month from the date of filing of an application, if the application is filed by the taxpayer before January 1, 1999 year, it does not require resubmission. The amount of overpaid tax is not returned within the prescribed period, accrue interest as provided for in article 78 of part one of the code. While interest on these amounts, begins no earlier than January 1, 1999 year.
The amount of tax collected, up to January 1, 1999 year, be returned to the taxpayer in accordance with article 79 of the first part of the code. While the amount unduly collected tax returns assessed interest on them. Interest on the amount awarded from January 1, 1999 year until the day of the actual return.
Article 9-2. In the case where the taxable immovable property or vehicles registered by the taxpayer before January 1, 1999 year statement for registration in accordance with paragraph 4 of article 83 of the first part of the Code is filed to the tax authority at the place of location of the property before January 1, 2000 year. ".
Article 2. This federal law shall enter into force on the day of its official publication.
The President of the Russian Federation, b. Yeltsin, Kremlin, Moscow, N 155 July 9, 1999-FZ