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

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RUSSIAN FEDERATION FEDERAL LAW On grants (assistance) of the Russian Federation and amending and supplementing individual legislative Acts of the Russian Federation Federation of Taxes and Benefits on payments to state off-budget funds in connection with the grant aid (assistance) Russian Federation State Duma 16 April 1999 Approved by the Federation Council 22 April 1999 (In the wording of the federal laws of 05.08.2000) N 118-FZ; of 06.08.2001 N 110-FZ; of 27.11.2002 N 157-FZ; of 10.01.2003 N 8-FZ; of 11.11.2003 N 139-FZ; of 22.08.2004 N 122-FZ; of 23.07.2008 N 160-FZ Article 1. For the purposes of this Federal Act, the following basic concepts are used: Donation (assistance)-means, goods provided to the Russian Federation, to the constituent entities of the Russian Federation, to the State authorities, and to the constituent entities of the Russian Federation. bodies of local self-government, legal and natural persons, as well as the work performed for them and the services they provide as humanitarian or technical assistance (assistance) on a pro bono basis by foreign states, their federal states or municipal entities, international and foreign by institutions or non-profit organizations, as well as by natural persons (except as provided for in part three of this article), for which there are identity documents (documents) confirming the attachment the funds, goods, works and services for humanitarian or technical assistance (assistance); (In the wording of the Federal Law 27 November 2002 N 157-FZ Technical assistance (assistance)-type of grant (assistance) provided to support economic, social reform and disarmament through implementation the conversion, disposal of weapons and military equipment, the conduct of radiation and environmental activities for the management of radioactive waste, spent nuclear fuel and other nuclear materials previously accumulated and (or) formed under of the peaceful and military use of nuclear weapons, energy, as well as through research, training, exchange of specialists, graduate students and students, transfer of experience and technology, equipment and other logistical equipment for projects and programmes registered in OF THE PRESIDENT OF THE RUSSIAN FEDERATION affected by natural disasters and other emergencies Population groups, disaster relief and other emergency situations, transportation, maintenance and storage of the aid (assistance); proof of identity the means, goods, works and services for humanitarian or technical assistance (assistance), drawn up in the form and issued in the manner determined by the Government of the Russian Federation. Tax and customs benefits for all participants in the implementation of the grant assistance programmes (assistance) provided for in article 2 of this Federal Act shall be granted only on the availability of a permit. In the case of technical assistance (assistance), a registered project or a programme of such assistance (assistance) is required for the issue of the certificate. Cannot refer to technical assistance (assistance) of funds, goods provided by individuals, financed activities and services. (...) (...) N 157-FZ ) Can not include non-free humanitarian and (or) technical assistance (facilitation) of excisable goods (products), except for budgets at all levels State and municipal organizations: special purpose ambulances and mobile diagnostic laboratories equipped with specialized medical equipment received by hospitals for own use; passenger cars for 10 persons and more, imported for children's homes, children's homes, homes for the elderly and persons with disabilities; cars of cars, equipped with wheelchairs, imported for rehabilitation centres for persons with disabilities. (B Federal Law of 27.11.2002 N 157-FZ) Form and procedure for registration of technical assistance projects and programmes (assistance), humanitarian assistance (assistance), and management of humanitarian and (or) humanitarian assistance Technical assistance (assistance) of passenger cars is defined by the Government of the Russian Federation. (In the federal laws dated 27.11.2002 N 157-FZ; of 23.07.2008 N 160-FZ) The sale of grant assistance (full or partial) is prohibited. Article 2. Amend the following legislation of the Russian Federation on taxes: 1. (Spconsumed by Federal Law of 06.08.2001) N 110-FZ 2. (Spconsumed by Federal Law 05.08.2000) N 118-FZ) 3. (Spconsumed by Federal Law of 11.11.2003) N 139-FZ 4. (Spconsumed by Federal Law 05.08.2000) N 118-FZ) 5. (Spconsumed by Federal Law of 22.08.2004) N 122-F) 6. OF THE PRESIDENT OF THE RUSSIAN FEDERATION Russian Federation, 1993, 821; Legislative Assembly of the Russian Federation, 1995, No. 32, art. 3204; N 48, sect. 4567; 1996, N 1, sect. 4; 1997, N 6, article 709; 1999, N 7, sect. 879), amend to read: " is the goods imported into the customs territory of the Russian Federation as grant aid (assistance), and also imported into this territory and (or) exported from that territory to charities targets of States, international organizations, Governments, including technical assistance (assistance); ". Article 3. Insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and compulsory health insurance funds are not charged to the payment fund for foreign natural persons employed for the period of implementation. Projects and programmes of grant assistance (assistance to) of the Russian Federation with respect to payment of labour provided by means of such assistance (such assistance). (In the wording of Federal Law of 10.01.2003) N 8-FZ) Article 4. (Spconsumed by Federal Law of 23.07.2008) N 160-FZ) Article 5. Recommend legislative (representative) bodies of the constituent entities of the Russian Federation and local authorities to adopt appropriate legal instruments providing tax and budgetary incentives OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 6. This law shall enter into force on the date of its official publication. This Federal Law also applies to the legal relations arising from the implementation of projects and programmes of grant aid (assistance) of the Russian Federation prior to the entry into force of this Federal Act. of the law. In cases where the non-reimbursable assistance (assistance) process has been subject to a different tax regime than is provided for in this Federal Act, the overpayments of overpaid taxes and payments to public extrabudgetary funds have been recalculated, as well as the return from them of collected amounts of penalties imposed on the basis of checks made by the controlling bodies are not made. (Part Three has lost its power-Federal Law of 23.07.2008 N 160-FZ) Invite the President of the Russian Federation and instruct the Government of the Russian Federation to bring its regulatory legal acts into conformity with this Federal Law. President of the Russian Federation B. Yeltsin Moscow, Kremlin May 4, 1999 N 95 FZ