On Introducing Changes And Additions Into Part Two Of The Tax Code Of The Russian Federation

Original Language Title: О внесении изменений и дополнений в часть вторую Налогового кодекса Российской Федерации

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RUSSIAN FEDERATION FEDERAL LAW On introducing amendments and additions to Part Two of the Tax Code of the Russian Federation adopted by the State Duma on November 24, 2000 Approved by the Federation Council on 20 December 2000 06/06/2003 N 65-FZ; of 07.07.2003 N 117-FZ; dated 20.07.2004. N 70-FZ; of 21.07.2005 N 107-FZ; of 22.07.2005 N 119-FZ; 27.07.2006 N 134-FZ; of 26.11.2008 N 224FZ; of 24.07.2009 N 213-FZ; of 17.12.2009 N 318-FZ; dated 27.07.2010. N 229-FZ; of 27.11.2010 N 306-FZ; of 27.11.2010 N 309-FZ; dated 18.07.2011 N 218-FZ; 19.07.2011 N 245-FZ; dated 30.09.2013. N 269-FZ; of 28.12.2013 N 420-FZ Article 1. To amend Part 2 of the Tax Code of the Russian Federation (Parliament of the Russian Federation, 2000, N 32, art. 3340) the following changes and additions: 1. In article 143: the first paragraph to read: "Taxpayers of Value Added Tax (hereinafter referred to as the Taxpayers):"; in paragraph four: after { \field { \field { \field { \field { \cs6\f1\cf6\lang1024 } { \field { \field { \field { \field { \field { \field { \field } } { \field { \field { \cs6\f1\cf6\lang1024 } { \ (Spconsumed by Federal Law of July 27, 2010) N 229-FZ) 3. Article 145 should read as follows: " Article 145. Exemption from duty taxpayer 1. Organizations and individual entrepreneurs have the right to be exempted from the duties of the taxpayer related to the calculation and payment of the tax if, in the three preceding consecutive calendar months, the sum of the proceeds of the sale The goods (works, services) of these organizations or individual entrepreneurs, excluding sales tax and sales tax, did not exceed a sum of one million rubles. 2. The provision of paragraph 1 of this article does not apply to organizations and individual entrepreneurs who implement excisable goods and excisable mineral commodities. 3. The release of the organizations and individual entrepreneurs from the duties of the taxpayer under paragraph 1 of this article shall not apply to duties arising from the importation of goods into the customs territory The Russian Federation shall be taxed in accordance with article 146, paragraph 1, subparagraph 4, of this Code. Persons claiming exemption from the duties of a taxpayer must submit a written statement and documents confirming the right to such exemption to the tax authority at their place of account. These statements and documents shall be submitted not later than the 20th day of the month from which they are claiming exemption from the duties of the taxpayer. The Ministry of the Russian Federation approves the application for exemption from the duties of the taxpayer by taxes and fees. 4. The release of the organizations and individual entrepreneurs from the performance of the duties of the taxpayer in fulfilling the conditions set out in paragraphs 1 to 3 of this article shall be carried out for a period of twelve consecutive calendar months. At the end of that period, the organizations and individual entrepreneurs who were exempt from the duties of the taxpayer shall submit to the tax authorities a written statement and documents confirming that during the period The amount of the proceeds from sales of goods (works, services) excluding sales tax and sales tax for every three consecutive calendar months did not exceed one million rubles. 5. Within 10 days, from the day of submission of the documents referred to in paragraphs 3 and 4 of this article, the tax authorities shall verify them and decide accordingly: on the legality of the release from duty the taxpayer or the lack of the right to release; to extend the period of release from the duty of the taxpayer or to refuse such an extension. 6. If, during the period in which the organizations and individual entrepreneurs have been exempted from the duties of the taxpayer, the proceeds from the sale of goods (works, services) shall exceed the limit provided for in paragraph 4 of this article, Taxpayers, beginning on the 1st of the month in which the excess has occurred, and until the end of the exemption period, the right to release is forfeit and the tax on the general grounds is forfeit. The tax amount for the month in which the above is exceeded is to be restored and paid in the budget in due course. In the event that the taxpayer fails to submit the documents referred to in paragraph 4 of this article (or the submission of documents containing false information), the amount of the tax shall be restored and paid in due course to collect appropriate tax penalties and penalties from the taxpayer. ". 4. Article 146, paragraph 1, subparagraph 2, should read: " (2) Transfer to the Russian Federation of goods (performance, services) for own purposes, the cost of which is not deduced (including through Depreciation) in the calculation of the income tax of the organizations; ". 5. In article 147: , in the first paragraph, "if" is replaced by "if one or more of the following circumstances exist"; , paragraph 4, should be deleted. 6. In article 148, paragraph 1: delete the first word by "organization or individual"; in subparagraph 4: in the first word, replace "services" with "work (services)"; in paragraph Second: word "services" replaced by "work (services)"; replace "services" with "work (services)"; replace "service delivery" with "perform work (service delivery)"; third paragraph after "or other" with "similar"; in paragraph Fourth word ", educational" delete; in the fifth paragraph, the word "economic" should be deleted; , in subparagraph 5, the words "paragraph 1 of this article" shall be replaced by the words "of this paragraph". 7. In article 149: 1), in paragraph 2: , after the word "raw", add "and materials" after "raw materials"; , after the word "organizations", add the words "and (or) institutions"; In the second subparagraph of subparagraph 7, after the word "passengers", the words "including" should be deleted; , after the words "local authorities," should be supplemented by the words "including"; in subparagraph 8 of the word " in order and on the conditions that are defined as "replaced by" by "; Sub-paragraph 11: Proposal "Procedure for classiating coins from precious metals to collectible coins shall be determined by the Government of the Russian Federation;" delete; to add to the following paragraphs: " K of precious metals: coins made of precious metals, which are the currency of the Russian Federation or foreign currency (groups of States), minted on the receiving technology of a mirrored surface; precious coin of metals other than the currency of the Russian Federation or foreign currency (groups of States); "; , in subparagraph 17 of the word" budget system of the Russian Federation ", delete; (Paragraph is no more effective- Federal Law of 17.12.2009 N 318-FZ) (Paragraph is no-valid-Federal Law of 17.12.2009). N 318-FZ) (Paragraph is no-valid-Federal Law of 17.12.2009). N 318-FZ) (Paragraph is no-valid-Federal Law of 17.12.2009). N 318-FZ) In subparagraph 21, replace the words "cinematographic products" with "filmmaking"; (2) in paragraph 3: , subparagraph 1, after the word "implementation" should be inserted after the words "(transfer for own purposes)"; Paragraph 1 of subparagraph 2 after the word "implementation" should be supplemented with the words "(including transfer, execution, delivery for own needs)"; subpara. 3 should read: " (3) Implementation by banks Bank operations (excluding collection), including: Attracting the funds of organizations and individuals to deposits; placement of funds attracted by organizations and individuals on behalf of banks and at their expense; opening and maintaining bank accounts of organizations; and { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } Foreign currency in cash and non-cash forms (including provision of intermediary services for foreign exchange transactions; operations with precious metals and precious stones in accordance with Russian legislation; issue of bank guarantees; and Also, the following transactions are carried out by banks: surety for third parties providing for the performance of monetary obligations; services related to the installation and operation of the client/bank system; including the provision of software and training service the specified system of personnel; "; in subparagraph 7: paragraph 2, after the word" insurance ", add", composition "; paragraph 3: after the word" payments " to add the word "(remuneration)"; , after the word "insurance", add ", composition"; in the sixth paragraph of the word "Recourse to Recourse," to replace the words "in subrogation"; in subparagraph 9: words "further processing and affinization" shall be replaced by " the production of precious of metals and refining "; , after the words" the sale of precious stones in raw materials and specially cut specialized foreign economic organizations "with the words" The State Fund for precious metals and precious stones of the Russian Federation " Federation, "; in subparagraph 10 of the phrase" extractive industries "delete; , in subparagraph 16, the words" of the Russian budget system "should be deleted; in subparagraph 20 of the word" 70 per cent and more "should be replaced by" not less than 70 per cent "; , 3) in paragraph 4, the word" exempting " Replace the word "vacated"; 4) with the words "unless otherwise provided in this Code". 8. In article 150, paragraph 1: subsection (1), after the words "(except excisable goods"), add "and excisable mineral commodities"; , in subparagraph 10, replace the words "used for numismatic purposes" with the words " "intended for collection"; (11) should read: "11) of the fishery products of the Russian Federation." 9. (Spconsumed by Federal Law of 27.11.2010) N 306-FZ) 10. Paragraph 1 of article 153, paragraph 1, after the words "in the realization of" is supplemented by the words "(transfer, fulfilment, delivery for own purposes)". 11. In article 154: 1) in paragraphs 1, 2 and 6 of the word ", tax on the implementation of combustible" delete; (2) in paragraph 2: the words "in accordance with the article" should be replaced by " in a manner similar to that provided for Article "; to supplement the paragraph with the following: " When implementing goods (works, services), taking into account subsidies provided by budgets of different levels in connection with the application of public regulated prices by the taxpayer, or taking into account the benefits granted to individual consumers in accordance with In federal legislation, the tax base is defined as the cost of goods sold (works, services), calculated on the basis of the actual prices of their sales. "; 3) in paragraph 3: replace" under " In the words "taking into account the provisions of the article"; , the sales tax for petrol, oil and lubricants, "delete; 4), paragraph 4 should read: " 4. When implementing agricultural products and products of its processing purchased from natural persons (not taxpayer), the list approved by the Government of the Russian Federation (excluding excisable goods), The base is defined as the difference between the price determined in accordance with article 40 of this Code, subject to the tax and without the inclusion of the sales tax and the price of the specified product. "; 5) in paragraph 6 of the word" in accordance with The article "shall be replaced by the words" in a manner similar to that provided for in the article "; 6) add the following new paragraph 7: " 7. When selling goods in a negotiable package with collateral prices, the collateral prices of the packaging are not included in the tax base if the packaging is to be returned to the seller. "; 12. In article 156, paragraph 2, the words "in paragraph 1 and subparagraphs 1 and 8 of paragraph 2" shall be replaced by the words "in paragraph 1, paragraphs 2 (1) and (8) and (6) of paragraph 3". 13. In article 157: 1), after the words "without the inclusion of the tax", add the words "and sales tax"; (2) in paragraph 4: the words "with the termination of the journey to be returned to be replaced by the words" with termination travel, to be refunded "; last sentence should be replaced with the following sentence:" In this case, the tax base does not take account of the amounts actually returned to passengers. "; 3) paragraph 1 of paragraph 5, after the words "without the inclusion of a tax on" sales ". 14. In article 158: 1), in paragraph 1, the words "for each type of asset" should be replaced by the words "for each type of asset"; (2) in paragraphs 1 and 2 of paragraph 2 of the words "at the auction" and "auction" should be deleted after the word "prices". to supplement the word "implementation"; 2) in paragraph 4, the words "at the auction" should be deleted. 15. In paragraph 1 of Article 159: words "(including through depreciation)" and ", sales tax", delete; after "costs not taken to deduct" add " (in volume Depreciation), ". 16. In article 160: 1), in paragraph 1: , in subparagraph 1, the words "Chapter 27 of this Code" should be replaced by the words "of this Code"; subsection 3, after the words "(on excisable goods", insert the words "and the excises") Minerals "; (2) in paragraph 2 of the word" Chapter 27 of this Code "should be replaced by the words" this Code "; 3) in paragraph 4: in the first paragraph of the first word" in respect of which the taxpayer is submitting a separate word customs declaration "delete; paragraph 2: after" as Excise to add "goods (excisable minerals)"; after "and non-excise goods" to add "and mineral commodities"; 4) to fourth paragraph 5, delete. 17. In article 161, paragraph 2: , the word "persons" shall be replaced by the words "organizations and individual entrepreneurs"; words ", in accordance with article 144 of the present Code," should be deleted. 18. In article 162, paragraph 1: , in the first paragraph, replace the word "calculated" with the word "determined"; , in the second subparagraph of subparagraph 1: word "(execution)" delete; words of "goods" (work) For export outside of the customs territory of the Russian Federation, replace "advances or other payments received in the forthcoming tax rate of 0 per cent" in accordance with article 164, paragraph 1 (1) of this Code "; in subparagraph 3: after the form of a percentage (discount) to be added to the payment for the sold goods (work, services) bonds and "; the word" rate "should be replaced with the words" rates "; that are calculated "; , paragraph 5, shall be deleted. 19. Article 163 should be amended to read: " Article 163. Fiscal Period 1. The tax period shall be established as a calendar month, unless otherwise stipulated by paragraph 2 of this article. 2. For tax payers with monthly revenue from sales of goods (works, services) without tax and sales tax not exceeding one million rubles, the tax period is fixed as a quarter. ". 20. In article 164: 1) in point 1: in subparagraphs 1 and 3, replace the word "placed" with "placed"; href=" ?docbody= &prevDoc= 102069054&backlink=1 & &nd=102143141 "target="contents" title= " "> dated 27.11.2010. N 309-FZ) , in subparagraph 4, the words "outside the territory of the Russian Federation" shall be replaced by the words "provided that the place of departure or the destination of passengers and luggage are located outside the territory of the Russian Federation"; 2) in the last paragraph of paragraph 2: shall be replaced by the word "nature"; "paragraph 2 of this article" should be replaced with the words "this paragraph"; 3) in paragraph 3: Replace "in goods (works, services)" with "in cases"; words "in paragraphs 1 and 2" should be replaced by the words " In paragraphs 1, 2 and 4 "; 4) in paragraph 4: , the words" from the income of foreign taxpayers "should be deleted; words" with items 3 and 4 "should be replaced with the words" with paragraph 3 "; in accordance with article 154, paragraph 4, of the present Code; 21. In article 165: 1), in paragraph 1: in the first paragraph: after the words "Article 164", insert the words "of this Code"; words "of article 164, paragraphs 5 to 7, of this Code" shall be replaced by the words " paragraphs 2 and 3 of this article "; (Paragraphs 5-8 of subparagraph 1 have been superseded by the Federal Law of 19.07.2011). N 245-FZ) in subparagraph 4: in the first word, delete; add a new paragraph to the fifth paragraph reading: " When goods are exported in the customs mode of export through The border of the Russian Federation with the State party of the Customs Union, at which customs control has been cancelled, copies of transport and shipping documents with the stamps of the customs authority of the Russian Federation. Customs clearance of the indicated export of goods. "; in the paragraph Seventh word ", customs" deleted; 2) (Spspent force-Federal Law of 19.07.2011) N 245-FZ) 3) in paragraph 3: paragraph first after the word "USSR" to add "or to the provision of public credit to foreign states"; in subparagraph 1: after the word "(Russian Federation)" should be supplemented by the words "or in the provision of public loans to foreign States"; words ", certified in accordance with the established procedure" delete; in subparagraph 2: after the word "debt" to be supplemented by the words "or to the provision of public services". credits to foreign states "; word" certified in the established order "delete; in subparagraph 3 of the word" registered with the tax authority " delete; 4) in paragraph 4: (Paragraphs 2-9 of subparagraph 4 became invalid-Federal Law of 19.07.2011). N 245-FZ) in subparagraph 4: the word "," delete; after the words "of the Russian Federation" add " (import of goods into the customs territory of the Russian Federation in accordance with subparagraph 2) Article 164 (1) of this Code) "; 5) in the second indent of paragraph 5 of paragraph 5 of the words" registered with the tax authorities "to read" taking into account the characteristics of paragraph 1 (2) and 3 (3) of paragraph 2 of this article "; 6) in paragraph 6: (Paragraphs Paragraphs 2 to 4, fourth subparagraph 6, were no more effective. N 245-F) 7) in point 7: in paragraph 1 of the word "certified in accordance with the established procedure" delete; class="doclink "href=" ?docbody= &prevDoc= 102069054&backlink=1 & &nd=102149572" target="contents "title=" "> from 19.07.2011. N 245-F) 8) in paragraph 8: , in subparagraph (1), replace the word "or" with "or"; (2) read: " (2) documents confirming the transfer of precious metals or of the precious stones of the State Fund for precious metals and precious stones of the Russian Federation, Central Bank of the Russian Federation, banks. "; 9) in paragraph 9: in paragraph 1: words" in paragraphs 1, 2, and 3 "replace" in paragraphs 1-5 "; words" in subparagraphs 1 to 4 of paragraph 1 Article 164 "shall be replaced by the words" in subparagraphs 1 to 3 of article 164, paragraph 1, of this Code "; after the words" in export mode "with the word" (transit) "; , in the second paragraph, after the words" in export mode ", add the words" or "; 10) in paragraph 11, the word" Customs " should be deleted. 22. In article 166: 1), in paragraph 3: read "foreign taxpayers" should be replaced with "foreign taxpayers"; after "Tax amount", add "at the same time"; after the word "shall" be supplemented by "tax agents"; 2) in paragraph 4: words "in the sale of goods (works, services)" delete; words "for the sale of goods (works, services)" should be replaced with the words ", a recognized object of taxation under subparagraphs 1 to 3 of paragraph 1 Article 146 of this Code "; , after the word" implementation date ", add" (transfers) ". 23. In article 167: 1), in paragraph 1: in paragraph 1: words "(performance, services)" replaced by "(works, services)"; words "paragraph 2" replaced by "items 6-8"; in Sub-paragraph 1: in the first paragraph: replaced by "approving"; the word "tax liability" should be replaced with the words "duty to pay tax"; in the second paragraph: after the words "shipments" should be supplemented with the word "(gears)"; words "execution" and "provision" should be deleted; paragraph 4, delete; in sub-paragraph 2: replaced by "approving"; the words "of the tax obligation" should be replaced with the words " obligations of payment of tax "; 2) in paragraph 2: in the first word of" chapters "replace the word" articles "; in subparagraph 1: replace the word" organization "with the word" taxpayer "; words, including in the type of advance or other payments to be made to the forthcoming supply of goods (performance, services) "delete; , in subparagraph 2, the words" to settle the debt "should be replaced by the words" cessation of the obligation of set-off "; 3) in paragraph 6: after the word" day of the shipment " add "(gears)"; the words "to perform" and "to" delete; 4) in paragraph 9: in the first paragraph of paragraph 1 of article 164, paragraph 1, of this Code, replace the words "paragraphs 1 to 3 of article 164, paragraph 1, of this Code"; (3) delete; 5) paragraph 12 should be added to the paragraph , to read: " If the taxpayer has not determined which way the goods (works, services) are to be determined, it will be used for the purpose of calculating and paying the tax, then the method of determination of the date is used The implementation referred to in paragraph 1 (1) of this article. ". 24. In article 168: 1), in paragraph 3: , the word "taxpayer" should be replaced by the word "invoicing"; "appropriate invoice" should be replaced with "appropriate invoices"; (2) In paragraph 7, replace the words "in the retail trade" with the words "for cash payments by organizations (enterprises) of the retail trade and public catering, as well as other organizations working and providing fee-paying services" directly to the population, ". 25. In Article 169: 1) (Spconsumed by Federal Law of 28.12.2013) N 420-FZ) 2) in paragraph 5: (13) should be deleted; (14) and 15 (15) should read (14) and (15) "Subparagraphs (13) and (14)"; (3) in paragraph 7 of the words "In carrying out foreign economic transactions of sums mentioned" shall be replaced by the words "In case of a transaction the obligation is expressed in foreign currency, the amounts stated". 26. In article 170: 1) in paragraph 5: words "(credit organizations)" should be deleted; after the word "received" add "them"; 2) to add the following content: " 6. The tax amounts to the taxpayer for the purchase of goods (works, services) or actually paid for the import of goods into the territory of the Russian Federation are accounted for in the value of the relevant goods (works, services), in the case of: 1) the acquisition (import) of goods (work, services) by non-taxpayers under this chapter, or exempted from the duty of the taxpayer under Article 145 of this Code; 2) acquire (import) of depreciable property for production and/or the sale of goods (works, services), operations for realization (transfer) of which are not recognized by the sale of goods (works, services) in accordance with Article 146, paragraph 2 of this Code. ". In article 171: 1), in paragraph 2: , in the first paragraph, replace "and temporary importation" with the words ", temporary importation and processing outside the customs territory"; , in subparagraph 1 of the word "paragraph 2", replace by the words " paragraph 2 and 6 "; paragraph 4, delete; 2) in paragraph 3: in the first paragraph," withheld from the income of taxpayers-foreign persons not registered in the tax authorities of the Russian Federation, and "and the words" for of these taxpayers "delete; in the second paragraph," meet the requirements of Article 173 of this Code "delete; the third paragraph should read: " The provisions of this paragraph shall apply, provided that the goods (work, services) have been acquired A taxpayer who is a tax agent for the purposes specified in paragraph 2 of this article, and when acquired, has deducted and paid the tax from the taxpayer's income. "; 3) in paragraph 4: in the first paragraph: replace "Deduct" with "Deduct"; after "at import" add the word "goods"; , after the word "other activity", delete the word "goods"; in the second paragraph, replace the word "refund" with the word "refund"; 4) in paragraph 6: in the first paragraph of the word "acquisition" in paragraph 2: in the second paragraph: delete; after the word "objects", add "respectively"; 5) in paragraph 8 of the word "export," Implementation of the work (provision of services) where the implementation of which is not recognized OF THE PRESIDENT OF THE RUSSIAN FEDERATION 28. In Article 172: 1), in paragraph 1: , in the first paragraph of the paragraph, or on the basis of the documents referred to in paragraph 3 of this article, replace " documents confirming the actual payment of tax amounts, payment of tax amounts withheld by tax agents "; in the second paragraph," raised by the sellers in the purchase of goods (work, services) ", to be replaced by the words" to the taxpayer and paid When buying goods (works, services), "; 2) (Overtaken by Federal Law of 26.11.2008) 224-FZ) 29. In article 173: 1), in the second paragraph of paragraph 2, the words "assessed on goods sold (works, services)" should be replaced by the words "calculated on the basis of operations recognized by the tax object under subparagraphs 1 to 2 of paragraph 1 of the article" 146 of this Code, "; (2) in paragraph 4, shall be replaced by the word" shall be calculated ". 30. In Article 174: 1), in the first paragraph of paragraph 1, the words "in the implementation (transfer) of goods (including for own purposes, work, provision, including for own purposes, services)" should be replaced with the words "on operations recognized". In accordance with article 146, paragraph 1, subparagraphs 1 to 3 of the present Code, in paragraph 3 of the Tax Code, the tax period in which the corresponding sale of goods (works, services) has occurred shall be deleted; 3) paragraph 5 after "Taxpayers" to add " (tax agents) ". 31. In article 175: 1), paragraph 2 should be amended to read as follows: " The amount of the tax to be paid at the location of the organization, which includes separate units, is defined as the difference between the general the amount of the tax to be paid by the organization as a whole and the total amount of the tax payable at the location of all the separate units of the organization. "; 2) in the second paragraph of paragraph 3, the word" medium "should be replaced by the word" medium ". "average annual." 32. In article 176: 1), in paragraph 1 of the phrase "goods (works, services) implemented (transferred, executed, rendered) in the reporting period" be replaced by "transactions recognized by the tax object" Article 146 (1) (1) (2) of this Code: " 2. The amount is transferred within three calendar months following the tax period, to the taxpayer's duty to pay taxes or fees, including taxes paid in connection with the movement of goods through OF THE PRESIDENT OF THE RUSSIAN FEDERATION Tax authorities produce set-off themselves, and on taxes paid in connection with the movement of goods across the customs border of the Russian Federation, in agreement with the customs authorities and within ten days after the date of the transaction It is reported to the taxpayer. "; 3)(Subparagraph 3 was lost)-Federal Law of 22 July 2005. N 119-FZ) 4)(Subparagraph 4 was lost)-Federal Act of 22 July 2005 N 119-FZ ) 33.(Spconsumed out-Federal Law of 06.06.2003) N 65 FZ) 34. In article 179: 1) in paragraph 1: in the first paragraph: replace "tax" by "taxpayers"; in subparagraph 3 of the word "tax" delete; 2) in paragraph 2 of the word "tax (hereinafter referred to as" (...) (...) 35. In article 180: 1), in the title of the article, replace "definitions" with "performance of duties"; 2) in paragraph 2: replace "tax" with "tax"; Second: Replace the word "has" with "has"; replace the word "tax" with "excise"; in the third word "repose as a taxpayer in the common business of a simple partnership;" independently of being taken to account as a taxpayer with their own "Replace the words" with the words "to the tax authority on the performance of the taxpayer under the treaty of a simple partnership (joint activity contract)"; 3) in paragraph 3, replace the word "tax" with the word "tax". "excises". 36. In article 181, paragraph 1: paragraph 3 of subparagraph 6, add ", products made of non-precious metals and alloys, in the manufacture of which are used for silver primals and handicrafts, Gold-containing (silver) paints and (or) threads "; sub-paragraph 7, add" with an engine power of more than 12.5 kW (150 l. (c) ". 37. In article 182: 1) in paragraph 1: paragraph 2 of subparagraph 1: after the words "to another person", add "and (or)"; Minerals "; sub-paragraph 15 is supplemented by the words" except for those referred to in article 183, paragraph 1 (15) of this Code "; (Paragraph 6 of paragraph 1 is no more effective-Federal Law dated 07.07.2003 N 117-FZ) (Paragraph 7 of paragraph 1 was lost-Federal Law of 07.07.2003 N 117-FZ) (Paragraph 8 of paragraph 1 is no more effective-Federal Law of 07.07.2003 N 117-FZ) 2) in paragraph 4, replace the word "tax" with "excises". 38. In article 183: 1), in paragraph 1: in subparagraph 1: words "and (or) implementation" should be deleted; after "this organization" is supplemented with the words " as well as the transfer in the organization of a produced alcohol Non-foodstuffs for the production of excisable goods; (Paragraph 5 of paragraph 1 is no longer valid-Federal Law dated 21.07.2005 N 107-FZ) (Paragraph 6 of paragraph 1 is lost)-Federal Act of 21.07.2005 N 107-FZ) (Paragraph 7 of paragraph 1 is lost)-Federal Act of 21.07.2005 N 107-FZ) (Paragraph 8 of paragraph 1 is no less than Federal Law of 21.07.2005). N107-FZ) (Paragraph 9 of paragraph 1 was lost-Federal Law of July 21, 2005). N107-FZ) (Paragraph 10 of paragraph 1 is lost)-Federal Act of 21.07.2005 N 107-FZ ) Subparagraph 10 after the word "implementation" should be supplemented with the word "(transfer)"; (Paragraph 12 of subparagraph 1 is no more effective-Federal Law dated 07.07.2003 N 117-FZ ) (2) in paragraph 2 of the word "subject to separate accounting for costs of production and sale (transfer)" and the words "to the said users" should be deleted. 39. In article 184: 1), in paragraph 1: , replace the word "tax" by "excise"; , in the third paragraph, replace "tax" by "excise duty"; 2) in paragraph 2, replace "tax" with "tax". "excises". 40. In article 185: 1), in paragraph 1: , in subparagraph 1, replace the word "tax" with the word "excise"; , in subparagraph (2), replace the word "tax" by "excise duty"; , in subparagraph 3, the word "tax" should be replaced by the word "excise"; In subparagraph 4, replace the word "tax" with "excise duty", replace the word "tax" with "excise duty"; , in subparagraph 5, replace the word "tax" by "excise"; 2) in paragraph 2: , in subparagraph 1, replace the word "tax" with the word "tax". "excise duty", replace "tax" with "excise duty"; in sub-paragraph 2 "tax" be replaced by "excise duty"; , in subparagraph 3 of the text, replace the word "excise" by the word "excise"; 3) in paragraph 3 of the word "tax" should be replaced by the word "excise". 41. In article 186: 1), in the name of "taxation of excisable goods moved", replace "excise duties on excisable goods, roaming"; (2) in paragraph 1: the words "taxation of excisable" "Replace the words" with the words "the word" by ". "shall be made in the order determined by" "installed"; 3) in paragraph 2, replace the word "tax" by "excise". 42. In article 187: 1), in paragraph 2: , in subparagraph 2: , replace the words "in accordance with the provisions of the article"; shall be replaced by the words "without the tax"; In subparagraph 3, replace the words "without tax" with "without excise duty"; 2) of the word "2". The sales tax base is replaced with the words 3. Tax basis for sales "; 3) in paragraph (3) (in line with the new numbering), replace" paragraph 1 "with" paragraph 2 "; 4) to read paragraph (3) as paragraph 4 and replace the words" without tax "with" without excise duty "; 5) in paragraph 5, the words "and (or) Excise Minerals" should be deleted. 43.(Unused-Federal Law of 07.07.2003 N 117-FZ 44. In article 190, paragraph 1, replace the word "tax" with "excise duty". 45. In article 191: , in paragraph 2, the words "with Chapter 27 of this Code" shall be replaced by the words "with this Code"; , in paragraph 3, the words "in respect of which the taxpayer shall submit a separate customs declaration". 46. In Article 193: 1), in the Tax Rate Table: replace the words "ethyl alcohol from" with "ethyl alcohol above"; after the word "realizable" by "(transmitted)"; (2)(Sub-paragraph 2 has been superseded by Federal Law of July 21, 2005). N 107-FZ) 47. In article 194: 1) in the name of the word "tax" be replaced by "excise duty"; (2) in paragraph 1, replace "tax" by "excise"; 3) in paragraph 2 replace "tax" by "excise"; In paragraph 3: in paragraph 3: , in the first paragraph of the word "tax", replace "excise duty"; the word "tax" should be replaced by "excise duty"; , in the second paragraph of the word "tax", replace "excise" by "excise duty"; the word "tax" replaced by "excise duty"; 5) in paragraph 4, the word "tax" Replace "excise"; 6) in paragraph 5, replace "tax" with "excise duty", replace "tax" by "excise duty"; 7) in paragraph 6, replace "tax" with "excise duty", word "tax" replaced by "excise duty" "Excise." 48. In article 195: 1), the name after the word "sales" should be supplemented with the word "(transfer)"; 2)(Spend force-Federal Law dated 07.07.2003 N 117-FZ) 3) (Spspent force-Federal Law of 07.07.2003 N 117-FZ ) 49.(Spconsumed by Federal Law of 21.07.2005) N 107-FZ) 50.(Spconsumed by Federal Law of 21.07.2005) N 107-FZ) 51. In article 198: 1), in the name of the word "tax", replace "excise" by "excise"; (2) in paragraph 1 replace "tax" by "excise duty"; 3) in paragraph 2: words "(art. 169, para. 3, of this Code)" Replace the words "(art. 169 of this Code)"; shall be replaced by the word "excise"; shall be supplemented with the words "except in the case of the sale of excisable goods and excisable minerals outside the territory" of the Russian Federation "; 4) in paragraph 3, replace the word" tax "with the word" tax ". "excises"; 5) in paragraph 4 replace "tax" with "excise duty"; 6)(Paragraph 6 is no longer valid-Federal Law dated 26.07.2006 N 134-FZ) 7) in paragraph 6: in the first paragraph of the word "tax", replace "excise"; in subparagraph 1: in the first paragraph: words "certified in due course", the words ", certified in accordance with the procedure "and the words", certified in accordance with the procedure "to be deleted; , in the first sentence of the word" foreign partner ", replace the word" counterparty "; in the second sentence of the word" foreign " Replace by the word "counterparty"; in the second paragraph: 'owner' should be replaced by the word 'owner'; the word "owner" should be replaced by the word "owner"; words ", certified in accordance with the word" delete "; " foreign partner substitute " by the word "counterparty"; in the third paragraph: by the word "owner" should be replaced by the word "owner"; words ", certified in accordance with the established procedure" delete "; words" foreign partner "should be replaced by" foreign partner ". the word "counterparty"; in sub-paragraph 2: in the first and second paragraphs of the word "registered with the tax authorities" delete; in paragraph 3: the word "owner" is replaced by the word "owner"; by the word "owner" is replaced by the word "owner". "owner"; the words "registered with the tax authorities" delete; the words "foreign organizations making the payment" are replaced by the words "the foreign person and the organization that has made the payment"; paragraph 4: the words "in order" should be replaced The words "shall be carried out in accordance with the procedure"; words ", certified in accordance with the established procedure" delete; in subparagraph 3 of the word "certified by the head of the organization and the chief accountant of the taxpayer", delete; In subparagraph 4 of the word ", or customs documents," delete; 8) in paragraph 7, replace the word "tax" with "excise duty". 52. In article 199: 1), in the name of the word "tax" be replaced by the word "excise"; 2) in paragraph 1: in the first paragraph of the paragraph: Replace the words "The amounts of the excise"; Agreement on the provision of the foot or novation of "delete; in paragraph 2: replace" tax "by" excise duty "; words" and transfer by agreement on the provision of the foot or noe " shall be deleted; 3) In paragraphs (2) and (3), replace the word "tax" with "excises"; 4) in the first paragraph of paragraph 3: after the word "acquired" add "or passed on in a daved base"; after "purchased" with the words ", the owner of the raw material (s) Transfer ". 53. In article 200: 1) in paragraph 1, replace "tax" by "excise"; 2) in paragraph 2: replace "tax" with "excise"; add the following paragraph: " In the case of The irrevocable loss of the above-mentioned excisable goods during their storage, movement and subsequent processing of the sum of the excise duty is also deduced. The deduction is subject to the sum of the excise duty, which relates to part of the goods, irreversified within the limits of the natural rules, approved by the authorized federal executive authority for the relevant product group. "; 3) In paragraphs 3 to 5, replace the word "tax" with "excise duty";(Paragraph 53 (3) (art. 200, para. 4) is no longer valid-Federal Law from 18.07.2011 N 218-FZ) 4)(Subparagraph 4 was lost-Federal Law of 26.07.2006) N 134-FZ) 54. In article 201: 1), in paragraph 1, replace "tax" with "excise duty"; 2) (Spend force-Federal Law from 18.07.2011 N218-FZ) 3) in paragraphs 3-5 of the word "tax amount" should be replaced by "excises"; 4) in paragraph 3, paragraph 3, of the words "without payment", replace "without paying excise duty" with the words "amount of the tax" should be replaced by "tax amount". "Excise amounts"; 5) N 134-FZ) 55. In article 202: 1), in the name of the word "tax", replace the word "excise"; 2) in paragraphs 1 to 4 of the text by replacing the word "excise";(Paragraph 55, subparagraph 2), is no more effective. Article 202-Federal Law of 07.07.2003 N 117-FZ ) 3) in paragraph 5: in paragraph 1: replace "tax" with "excise"; replace "tax" with "excise"; in paragraph 2: "sales tax" Replace the word "excise"; shall be replaced by the word "excise"; , in the third paragraph, replace "tax" with "excises". 56. In article 203: 1) in the name of the word "tax" be replaced by the word "excise"; (2) in paragraph 1, the word "tax" should be replaced by the word "excise"; class="ed"> (Overtaken by federal law of 30.09.2013) N 269-FZ) 5) in paragraph 4: in paragraph 6: replace "tax" by "excise"; word "penalties" should be replaced by "tax penalties"; in paragraph 8 of the word "tax" Replace the word "excise"; , in paragraph 9: , replace the word "tax" with "excise duty"; word "penalties" should be replaced by "tax penalties"; , in paragraph 10, replace the word "tax" with the word "tax". "excises"; in paragraphs 11 and 12 of the word "tax" replaced by the word "excise"; , in paragraph 12 of the twelfth sentence, replace "three hundred and sixty-five" with "three hundred and sixty"; 6)(Sub-paragraph 6 has become invalid-Federal Law dated 26.07.2006 N 134-FZ) 57. In article 204: 1) replace "tax" with "excise duty"; 2)(Paragraph 57, paragraph 57, is no longer valid-Federal Law dated 07.07.2003 N117-FZ) 3)(Subparagraph 3 was lost-Federal Law of 26.07.2006) N 134-FZ) 4), paragraph 3 should read: " 3. The payment of excise duties in the implementation (transfer) by taxpayers of the goods produced by them, as listed in article 181, paragraph 1, subparagraphs 1-4, of this Code, shall be carried out on the basis of the actual realization (transfer) of these goods for The elapsed tax period is equal to the 30th of the month following the reporting month, and no later than the 15th of the second month following the reporting month. (Paragraph 3 of paragraph 4 is no more effective-Federal Law of December 21, 2005. N 107-FZ) (Paragraph 4 of paragraph 4 is no more effective-Federal Act of 21.07.2005). N107-FZ) (Paragraph 5 of paragraph 4 is no more effective-Federal Law of 21.07.2005). N 107-FZ) 5) in paragraph 4, replace "tax" by "excise"; 6) in paragraph 5: Replace "Tax" by "Akziz"; add the following sentence: " B In the case of alcoholic beverages with an excise warehouse located on the territory of one constituent entity of the Russian Federation, it is sold through the organization of retail trade and (or) catering organizations located in the territory of another subject OF THE PRESIDENT OF THE RUSSIAN FEDERATION The budget is paid at the location of the above organizations. "; 7), paragraph 6 should be supplemented with the following paragraph: " Taxpayers are required to report to the tax authorities at the place of their registration, as well as in place The location of each branch or other separate division of the tax declaration in the actual implementation (transfer) of the excisable goods during the reporting tax period no later than the last number of the month following the reporting. ". 58. In the title and the text of article 205, replace the word "tax" with "excises". 59. In article 206: 1), in the first paragraph of paragraph 1: replace the word "implementation" with the word "execution"; after the word "products" to be supplemented with the words " made in accordance with the Federal Act on Partition Agreements ",", "; 2)(Paragraph 59, paragraph 59, is no more effective-Federal Law of 07.07.2003. N117-FZ) 3) add to paragraphs 3 and 4 as follows: " 3. The taxpayer's exemption from the payment of the excise duty is subject to the submission of documents to the tax and customs authorities (according to the list established by article 178 of this Code) that the excisable goods are intended for perform work on a product partition agreement. 4. The conditions for the calculation and payment of the excise duties established by these agreements apply to the implementation of agreements on the division of products concluded prior to the entry into force of the Federal Law "On agreements on production sharing". In article 207: , the word "tax" should be replaced by the word "taxpayers"; the word "located" and the words "(hereinafter referred to as the taxpayer)" should be deleted. 61. Article 208: 1) in paragraph 1: (1) to (4) should read as follows: " (1) dividends and interest received from the Russian organization, as well as dividends and interest received from the Russian individual Business and (or) from a foreign organization in connection with the activities of its permanent establishment in the Russian Federation; (2) insurance payments received from the Russian organization and (or) from the Russian organization of a foreign organization in connection with the activities of its Permanent Mission Russian Federation; 3) proceeds from the use of copyrights or other related rights in the Russian Federation; 4) revenues obtained from the rental or other use of property in the Russian Federation Federation; "; , in subparagraph (6) delete; in subparagraph 7: after" similar payments, "replace" paid "by" taxpayer "; words "paid by a foreign organization" to be replaced by the words " "; , replace the words" in the territory "by the word" in "; subparagraph 8, delete; add to the following new subparagraphs 8 and 9: " 8) the proceeds from the use of any transport means, including sea, river, aircraft and road vehicles, in connection with the transport to or from the Russian Federation or to the Russian Federation, as well as fines and other sanctions for the mere (delay) of such vehicles Items of loading (unloading) in the Russian Federation; 9) Revenue derived from pipelines, power lines (transmission lines), fibre-optic lines, fiber optic lines, other means of communication, including computer networks, in the territory of the Russian Federation; "; In subparagraph 10, replace the words "in the territory" with the word "in"; (2) in paragraph 2: , in subparagraph 1, replace the word "located" by the word "located"; in the third subparagraph of subparagraph 3, the word "situated" should be replaced by the word "situated". "located"; 3) in paragraph 3: in the first word "delete; sub-paragraphs 1 to 4 should read: " (1) dividends and interest received from a foreign organization in connection with the performance of the activities of that foreign organization, with the exception of dividends and interest provided for in paragraph 1 (1) of this article; 2) insurance payments received from a foreign organization, excluding insurance benefits under subparagraph 2 of paragraph 1 of this article; 3) earnings from outside use Russian Federation of authors or other related rights; 4) revenues obtained from the rental or other use of property outside the Russian Federation; "; in subparagraph 5: words" in replace the words "in the authorized capital of foreign organizations"; , in subparagraph (6), the word "(inactivity)" should be deleted; , in subparagraph 7, replace the words "payment by" with "the taxpayer"; (8) should read: " 8) Proceeds derived from the use of any means of transport, including sea, river, aircraft and road vehicles, as well as fines and other penalties for simple (delay) such vehicles at loading points (unloading) the exception provided for in paragraph 1 (8) of this article; "; 4) shall be supplemented with a new paragraph 5 as follows: " 5. For the purposes of this chapter, income from transactions relating to property and non-property relations of individuals recognized by family members and (or) close relatives under the Family Code is not recognized The Federation, with the exception of income received by these individuals as a result of the conclusion of contracts of civil nature or labour agreements between these persons. ". 62. In paragraph 1 of article 211: in the first paragraph of the paragraph: replace "other property" with "other property"; words "or rights" should be replaced by the words "other property"; 40 of this Code "shall be replaced by the words" in a manner similar to that provided for in article 40 of this Code "; , in the second paragraph of the word" tax on the implementation of petrol, oil and lubricants ", should be deleted. 63. In paragraph 1 of article 212: , in subparagraph 1: , after the word "borrower", add "(credit)"; to be supplemented by words "from organizations or individual entrepreneurs"; in subparagraph 2 The words "natural persons in accordance with the civil contract, as well as" shall be replaced by the words "in accordance with the civil contract of natural persons,". 64. In article 213: 1, paragraph 3, after the words "of the said contract", add "as to the duration of its validity"; 2) in paragraph 4: in the third paragraph: after the word "payment and" add " costs, necessary for the repair (restoration) of the property (if the repair is not carried out), or "; , after the words" of the property ", add" (in the case of repair) "; the word" increased " Replace with "increased"; add new paragraph to fourth paragraph , to read: " The reasonability of the costs required to repair the insured property in the event that repair (repair) is not made is supported by a document (calculation, conclusion, by an act) prepared by an insurer or an independent expert (an assessor). "; paragraph 4, after the word" costs ", add" produced "; 65. In article 214: 1), in the name of the word "equity in the activities of the organizations", replace the words "natural persons with respect to the proceeds of equity in the organization"; (2) in the first paragraph of paragraph 1: "tax on income from equity participation in the activities of organizations" shall be replaced by "income tax (hereinafter referred to as the present chapter-tax) on income from equity participation in the organization"; "received"; 3) in paragraph 2: the word "obligations" Replace the words "duties"; the words "dividend tax" be replaced by the words "the income tax from the equity interest in the organization". 66. In article 215: , after the word "separate", add the words "categories"; , in paragraph 1: , in subparagraph 2, the words "diplomatic and consular service of these individuals" shall be replaced by the words "the work of the aforementioned persons". of individuals in these Missions "; subsection 3, after the word" missions ", add the words" foreign State ". 67. In article 217: 1), in paragraph 3: , the first paragraph after the words "the legislation in force" should be supplemented by the words "of the Russian Federation"; In paragraph 9, replace by "natural person" with "taxpayer"; (2) in paragraph 4, word "donor" delete; 3) paragraph 3 of paragraph 8 should read: 'employers' the family members of the deceased worker or employee in connection with the death of a member (members) of his family; "; 4) in the first paragraph of paragraph 9, replace the word" located "with the word" situated "; 5) in paragraph 11 of the phrase" from the State Employment Fund of the Russian Federation "to read" for account of budget funds "; 6) in the first paragraph of paragraph 13, replace the word" located "with" located "; 7) paragraph 2, second paragraph, amend to read: " This rule applies to the income of those members of a peasant (farmer) economy in respect of whom such a norm had not previously been used. "; 8) in paragraph 16: after the words" received by members "to add the words" registered in the prescribed manner "; words" registered in the established order " should be deleted; 9) Paragraph 21: after the words "natural persons" to read "orphans under the age of 24"; after "appropriate licenses," to supplement the words "or for their training to these institutions"; words "Orphaned children under the age of 24", delete; 10) Paragraph 5 Paragraph 28, add the following sentence: "Exemption from taxation is provided when presenting evidence of actual expenditures for the purchase of these medicines;"; 11) para. 29 " (29) The revenues of soldiers, sailors, sergeants and foreman in conscription, as well as persons recruited for military charges, in the form of allowances, daily subsistence allowance and other amounts received in reprisal or by location of military charges; "; 12), paragraph 31, after the words "through membership fees," should be supplemented by the words "except for remuneration and other payments for the performance of work duties,". 68. In article 218: 1: in subparagraph 1: in paragraphs 5 and 7, replace "former military personnel and" with "members of the armed forces, citizens dismissed from military service, and"; sixth paragraph The following wording: "persons of the superior and ordinary members of the internal affairs agencies, including those who had been dismissed from the military service in 1986 and 1987, in the exclusion zone of the Chornobyl NPP;"; Sub-paragraph 2 should be supplemented with a new paragraph by a fourth paragraph, reading: "Great Patriotic War participants, military operations for the protection of the USSR from among the military personnel serving in military units, the headquarters and institutions of the army and former guerrillas;"; 2) paragraph 3, add a paragraph The following table of contents: " If the taxpayer starts working not from the first month of the tax period, the tax deductions provided for in paragraphs 3 and 4 of paragraph 1 of this article shall be made available in this place of work on the basis of income, from the beginning of the tax period to another place of work in which Tax deductions were granted to the taxpayer. The amount of the income received is confirmed by the certificate of income received by the tax agent in accordance with article 230, paragraph 3, of this Code. ". In article 219, paragraph 2, the words "The right to social tax deductions shall be" replaced by "Social tax deductions shall be granted". 70. In article 220: 1), in paragraph 1: in paragraph 1 of subparagraph 1, the words "may be taken into account" should be replaced by "shall be taken into account"; , in the third subparagraph of subparagraph (2), the words "from the date of the registration of ownership of a dwelling" delete; (2) In paragraph 2, the words "The right to property tax deductions are granted" should be replaced by "Property tax deductions shall be granted". 71. In article 221: 1), in the first paragraph of paragraph 3, the word "publication," delete; (2) after the table, add the following paragraph: " For the purposes of this article, the taxpayer also includes sums The taxes specified in the current legislation on taxes and charges for the activities referred to in this article (excluding income tax), accrued or paid for tax period. "; 3) add the following paragraphs to the following paragraphs: " Taxpayers designated by In paragraph 1 of this article, professional tax deductions shall be made on the basis of their written declaration when filing a tax declaration with the tax authority at the end of the tax period. Taxpayers referred to in paragraphs 2 and 3 of this article, professional tax deductions are made on the basis of their written declaration by the tax agents determined in accordance with article 226, paragraph 1, of this article. Code. Taxpayers referred to in paragraph 2 of this Article, which receives income from non-tax agents, professional tax deductions shall be made on the basis of their written application when they submit them to them. tax declaration at the end of the tax period. ". 72. In article 223: 1), paragraph 1, subparagraph 3, after the word "deleveraging" should be supplemented by the word "(credit)"; in paragraph 2, in paragraph 2, the words "wages" should be replaced by "wages". 73. In article 226: 1) in paragraph 1: Paragraph 1 should be supplemented with the following sentence: "The tax on lawyers ' incomes is calculated, held and paid by the bar associations (their institutions)."; paragraph 2 after the word "organizations" to be supplemented by the words ", the bar association and their establishment,"; (2) paragraph 1 of paragraph 3, in addition to the words ", with a set-off of the current tax period of the current tax period"; (3) in the paragraph 7: in the paragraph of the first word "by place of residence" Replace the words "at the place of the tax agent in the tax authority"; in the second paragraph: after "Tax agents-Russian organizations" add the words "referred to in paragraph 1 of this article"; "taxpayer" should be deleted. 74. In article 227: 1), second sentence of paragraph 5, delete; 2), in paragraph 6, replace the word "residence" with the word "accounting". 75. Paragraph 3 of article 228, paragraph 2, shall be deleted. 76. In article 229: 1), in the first paragraph of paragraph 3: the words "the existence of the sources of income referred to in articles 227 and 228 of this Code" shall be replaced by the words " activities referred to in article 227 of this Code and (or) End of the payments referred to in article 228 of this Code "; shall be replaced by the words" such activities or payments "; 2), paragraph 4, with the words", the amount of the tax payable (payment) or return from sales tax period. ". 77. In paragraph 2 of article 230: in the third word, delete; paragraph 4: after the words "performed work" add "(services rendered)"; after "legal person" to be supplemented by the words "and the placing on the tax authorities". 78. The title of article 231 should read as follows: " Article 231. The order of collection and return of the tax. " 79. In article 232: 1), in paragraph 1: the words "shall be counted in the payment of a tax in the Russian Federation, if so provided"; second and third sentences delete; 2) in paragraph 2: Replace "tax exemption" with "tax exemption, set-off"; after "double-counting" "to supplement the words", as well as a document on income received and the payment of income to them of tax outside the Russian Federation, confirmed by the tax authority of the foreign State concerned; Replace the words "Confirmation" with the word "confirm". 80. Article 233, after the words "in the amount of", should be supplemented by the word "tax". 81. (Spconsumed by Federal Law of 24.07.2009) N 213-FZ) 82. (Spconsumed by Federal Law of 24.07.2009) N 213-FZ) 83. (Spconsumed by Federal Law of 24.07.2009) N 213-FZ) 84. (Spconsumed by Federal Law of 24.07.2009) N 213-FZ 85. (Spconsumed by Federal Law of 24.07.2009) N 213-FZ) 86. (Spconsumed by Federal Law of 24.07.2009) N 213-FZ) 87. (Spconsumed by Federal Law of 24.07.2009) N 213-FZ) 88. (Spconsumed by Federal Law of 24.07.2009) N 213-FZ) 89. (Spconsumed by Federal Law of 24.07.2009) N 213-FZ) 90. (Spconsumed by Federal Law of 24.07.2009) N 213-FZ) Article 2. 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. Article 3. This Federal Act shall enter into force on 1 January 2001. President of the Russian Federation Vladimir Putin Moscow, Kremlin 29 December 2000 N 166-FZ