The Grant Aid (Assistance) Of The Russian Federation And The Introduction Of Amendments And Additions To Certain Legislative Acts Of The Russian Federation On Taxes And On The Establishment Of The Payment Entitlements In The State Budget Funds In Conne...

Original Language Title: О безвозмездной помощи (содействии) Российской Федерации и внесении изменений и дополнений в отдельные законодательные акты Российской Федерации о налогах и об установлении льгот по платежам в государственные внебюджетные фонды в связи с осуществлением бе

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102059497

RUSSIAN FEDERATION federal law on the grant assistance (assistance) of the Russian Federation and the introduction of amendments and additions to certain legislative acts of the Russian Federation on taxes and on the establishment of the payment entitlements in the State budget funds in connection with the implementation of the grant aid (assistance) of the Russian Federation adopted by the State Duma April 16, 1999 the year approved by the Federation Council of the year April 22, 1999 (as amended by the federal laws from 05.08.2000 N 118-FZ;
from 06.08.2001 N 110-FL; from 27.11.2002. N 157-FZ;
from 01/10/2003 N 8-FL; from 11.11.2003 N 139-FZ;
from 22/08/2004, no. 122-FZ; from 23.07.2008 N 160-FZ), Article 1. For the purposes of this federal law uses the following concepts: grants (assistance)-means goods provided by the Russian Federation, constituent entities of the Russian Federation, bodies of State power and local self-government bodies, legal entities and natural persons, as well as performed for them work and services as humanitarian or technical assistance (assistance) on a non-reimbursable basis, foreign States, their federal or municipal entities, international and foreign institutions or non-profit organizations as well as natural persons (except as provided by paragraph 3 of this article), to which certificate (s), confirming the affiliation of these funds, goods, works and services to humanitarian or technical assistance (assistance); (As amended by federal law from 27.11.2002. N 157-FZ), technical assistance (assistance)-a type of grant aid (assistance) in order to support the implementation of economic, social reforms and the implementation of disarmament through a conversion, disposal of weapons and military equipment, conducting radiation-ecological measures for dealing with radioactive waste, spent nuclear fuel and other nuclear material previously accumulated and (or) formed during the operation and output of the object it peaceful and military uses of Atomic Energy as well as through research, training, exchange of experts, students, postgraduate students and the transfer of expertise and technology, supply of equipment and other logistical support to projects and programmes that are registered in the order established by the Government of the Russian Federation;
humanitarian aid (assistance)-a type of grant aid (assistance), provided for the provision of medical and social assistance to the poor, disadvantaged, affected by natural disasters and other emergency groups for elimination of consequences of natural disasters and other emergencies, transportation costs, maintenance and storage of said assistance (assistance);
certificate-a document confirming membership funds, goods, works and services to humanitarian or technical assistance (assistance), drawn up in the form and issued in a manner defined by the Government of the Russian Federation.
Tax and customs privileges for all participants grant assistance programmes (promotion), referred to in article 2 hereof shall be provided only if the identity.
In the case of the provision of technical assistance (assistance) for certification, you must have a registered project or programme of such assistance (assistance). May not relate to technical assistance (assistance) means goods provided by individuals financed their work and services. (As amended by federal law from 27.11.2002. N 157-FZ) cannot treat pro bono humanitarian and (or) technical assistance (assistance) excisable goods (products), except for financed from budgets of all levels of Government and municipal organizations: special-purpose motor vehicles to provide medical first aid, as well as mobile diagnostic laboratories, equipped with special medical equipment received by hospitals for their own needs; passenger vehicles intended for the transport of 10 or more, imported for children's homes, orphanages, homes for the elderly and disabled; passenger cars equipped with lifts for wheelchairs, imported for disabled rehabilitation centres. (As amended by federal law from 27.11.2002. N 157-FZ) form and procedure for registration of projects and technical assistance programmes (promotion), humanitarian aid (assistance) orders, the order granted as a humanitarian and (or) technical assistance (assistance) cars defines the Government of the Russian Federation. (As amended by the federal laws of 27.11.2002. N 157-FZ; from 23.07.2008 N 160-FZ) of grant aid for sale (full or partial) is prohibited.
Article 2. Make changes and additions in the following legislative acts of the Russian Federation on taxes: 1. (repealed-federal law 06.08.2001 N 110-FL) 2. (Repealed-the Federal law from 05.08.2000 N 118-FZ)

3. (repealed-the Federal law dated 9/3/2003 N 139-FZ)
4. (repealed-the Federal law from 05.08.2000 N 118-FZ) 5. (Repealed-Federal Act of 22/08/2004, no. 122-FZ)
6. paragraph (g) of article 35 of the law of the Russian Federation "about customs tariff" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, # 23, art. 821; Collection of laws of the Russian Federation, 1995, no. 32, St. 3204; N 48, art. 4567; 1996, N 1, art. 4; 1997, N 6, art. 709; 1999, N 7, art. 879) worded as follows: "f) commodities imported to the customs territory of the Russian Federation as grant aid (assistance), as well as imported to this territory and (or) exported from this territory for charitable purposes by States, international organizations, Governments, including for technical assistance (assistance);".
Article 3. Insurance contributions into the Pension Fund of the Russian Federation, the social insurance fund of the Russian Federation and in the compulsory health insurance funds are not credited on the payroll of foreign individuals attracted for the duration of the grant aid projects and programmes (promotion) of the Russian Federation, of pay, carried out at the expense of such assistance (assistance). (As amended by the Federal law dated 10.01.2003 N 8-FL) Article 4. (Repealed-the Federal law from 23.07.2008 N 160-FZ), Article 5. To recommend the legislative (representative) bodies of constituent entities of the Russian Federation and local authorities to take appropriate regulatory legal acts providing privileges on payment of taxes and duties to the budgets of the constituent entities of the Russian Federation and local budgets incurred in providing the Russian Federation grants (assist).
Article 6. This federal law shall enter into force on the day of its official publication.
The effect of this federal law also applies to legal relations arising in connection with the implementation of assistance projects and programmes (promotion) of the Russian Federation prior to the entry into force of this federal law. In cases where the process of the implementation of the grant aid (assistance) used a different tax treatment than that provided for in this federal law, the recalculation of overpaid taxes and payments in the State budget funds, as well as the return of them already recovered amounts of penalties against on the results of inspections of control bodies.
(Part three of lapsed federal law from 23.07.2008 N 160-FZ) invite 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.
Russian President Boris Yeltsin in Moscow, the Kremlin May 4, 1999 N 95-FZ