Advanced Search

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"

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
RUSSIAN FEDERATION FEDERAL LAW About making changes and additions to Federal Law "Concerning the Introduction of Part One of the Tax Code of the Russian Federation" Federation " Adopted by the State Duma on 23 June 1999 Approved by the Federation Council on 2 July 1999 (In the wording of Federal Law , 05.08.2000 N 118-FZ) Article 1. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 1998, N31, sect. 3825) the following changes and additions: 1. (Spconsumed by Federal Law 05.08.2000) N 118-FZ) 2. In article 6, replace "paragraphs 3, 10 and 11" with "paragraphs 3 and 10". 3. In article 8: part one is added with the words ", unless otherwise provided by article 5 of the First Part of the Code"; The third is the ninth of the following: " The amounts accrued as at 1 January 1999 but not paid by the taxpayer (the taxpayer) at the time of the introduction of Part One of the Code are paid by the taxpayer (collecting fee) in the amount assessed on 1 January 1999 of the year, but not the more unpaid tax amount (fee). This part of the limitation on the amount paid shall be effective from 1 January 1999 until the entry into force of the Federal Act. " On Amendments and Additions to Part One of the Tax Code of the Russian Federation". The amounts accrued as at 1 January In 1999, but not paid by the tax agent at the time of the introduction of Part One of the Code, the tax agent is paid in the amount assessed on 1 January 1999, but not by the tax agent listed by the tax agent. This part of the limitation on the amount paid is valid for the period from 1 January 1999 until the entry into force of the Federal Law "On amendments and additions to the first Tax Code of the Russian Federation". The amounts accrued as at 1 January 1999, but not recovered from taxpayers (fees) at the time of the introduction of Part One of the Code, are recovered from taxpayers (fee payers) in size, on 1 January 1999, but not the more unpaid tax amount (fee). The present part of the restriction on the amount of spray foams shall be effective from 1 January 1999 until the entry into force of the Federal Law. " On Amendments and Additions to Part One of the Tax Code of the Russian Federation". The amounts accrued as at 1 January In 1999, but not recovered from tax agents at the time of the introduction of Part One of the Code, tax agents are charged on 1 January 1999, but not more than the tax agent listed by the tax agent. The present part of the restriction on the amount of spray foams shall be effective from 1 January 1999 until the entry into force of the Federal Law. " On Amendments and Additions to Part I of the Tax Code of the Russian Federation". (fees), including arrears arising prior to the introduction of part one of the Code, are charged at the interest rate equal to one three-hundredth of the refinancing rate of the Central Bank of the Russian Federation, but not More than 0.1% per day. At the same time, the amount of penalties, including penalties, accrued before 1 January 1999, may not exceed the amount of the tax (fee) for the tax payers (fees), and the tax agent cannot exceed the amount of the tax that is not listed. The limitation on interest rates and the amount of penalties shall apply between 1 January 1999 and the entry into force of the Federal Act. " On Amendments and Additions to Part I of the Tax Code of the Russian Federation". In cases where the first part of the Code establishes softer liability for an offence than has been established by previous legislation on taxes and charges, the offence committed prior to 1 January 1999 applies liability, Part 1 of the Code. The financial penalties imposed for the offence previously imposed after 31 December 1998 may be made only in part not exceeding the maximum penalties provided for in Part One of the Code for such an offence. The Tax sanction for an offence committed before 1 January 1999 is not charged if the same offence as part of the First Code is not established. ". 4. Article 9 should be supplemented by parts three and four: " Unless otherwise provided in this article, prior to the introduction of Part Two of the Code, until 1 January 1999, by independent taxpayers, Separate taxes on branches and offices of organizations perform the duties of these organizations in payment of taxes in the manner prescribed by the current federal laws governing the collection of specific taxes, the payment of taxes by branches, and without separate balance and (or) design (current) accounts. (Spconsumed by Federal Law 05.08.2000) N 118-FZ) 5. Supplement the Federal Law with articles 9 to 1 and 9 to 2 as follows: " Article 9-1. The amounts of the tax overpaid before 1 January 1999 and repayable under article 78 of Part One of the Code shall be returned to the taxpayer within one month of the date of submission of the relevant application, if that is the case The application was filed by the taxpayer before 1 January 1999, and no further submission is required. The amount of the overpaid tax not returned within the prescribed time is calculated in accordance with the procedure provided for in article 78 of Part One of the Code. However, interest on the above amounts will not start until 1 January 1999. The tax amounts that were excessively collected before 1 January 1999 are to be returned to the taxpayer in accordance with article 79 of part one of the Code. The amount of the exquisite tax is, however, returned with interest earned. Interest on this amount is accrued from 1 January 1999 on the day of the actual return. Article 9-2. In the case where the immovable property or vehicles subject to taxation are registered by the taxpayer before 1 January 1999, the organization's statement of registration in accordance with article 83, paragraph 4, of the First Code is submitted to the tax authority at the location of the property before 1 January 2000. ". Article 2. This Federal Law shall enter into force on the date of its official publication. President of the Russian Federation B. Yeltsin Moscow, Kremlin 9 July 1999 N 155-FZ