On The Entry Into Force Of Part Two Of The Tax Code Of The Russian Federation And Amending Certain Legislative Acts Of The Russian Federation On Taxes

Original Language Title: О введении в действие части второй Налогового кодекса Российской Федерации и внесении изменений в некоторые законодательные акты Российской Федерации о налогах

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RUSSIAN FEDERATION FEDERAL ACT on the entry into force of part two of the tax code of the Russian Federation and amending certain legislative acts of the Russian Federation on taxes passed by the State Duma July 19, 2000 year approved by the Federation Council July 26, 2000 year (as amended by the federal laws of 24.03.2001 N 33-FZ;
from 06.08.2001 N 110-FL; from 15 Dec 2001 N 165-FZ;
from 5/29/2002 N 57-FZ; from 24.07.2002 N 110-FL;
from 12/31/2002 N 187-FZ; from 08.12.2003. N 163-FZ;
from 29.07.2004 N 95-FZ; from 18.08.2004 N 102-ФЗ;
from 22/08/2004, no. 122-FZ; dated 28.12.2004 N 183-FZ;
on 21.07.2005 N 105-FZ; from 03.11.2006 N 180-FZ;
from Dec. 30 N 268-FZ; from 24.06.2008 N 92-FZ;
on 11.24.2008 N 205-FZ; from 26.11.2008. N 224-FZ;
from 24.07.2009 N 213-FZ; from 27.12.2009 N 368-FZ;
from 27.07.2010 N 229-FZ; from 01.11.2011 N 338-FZ), Article 1. To enact the second part of the tax code of the Russian Federation (chap. 21 "value added tax"; Chapter 22 "Excises"; Chapter 23 "income tax"; Chapter 24 "unified social tax (fee)") (hereinafter referred to as the second part of the code) to January 1, 2001 year, except for provisions for which this federal law establishes deadlines for enactment.
Article 2. Null and void from the date of the enactment of the code, part two: the law of the Russian Federation dated December 6, 1991-1992 I N "on value added tax" (Congress of folk art. 1871), except in the following subparagraphs of paragraph 1 of article 5, which lose their validity with the January 1, 2002 year: sub-item "t" part exemption from value-added tax on the construction of residential houses produced with the assistance of budgets of all levels, provided that such funds shall be not less than 50 per cent of the value of these works;
subparagraph "y" part exemption from value-added tax on medicines, healthcare products and medical equipment;
the sub-item "щ" exemption from value-added tax on goods imported into the territory of the Russian Federation raw materials and equipment, which are bought by enterprises of national art crafts for manufacture of products of national art crafts, as well as the third and sixth paragraphs of the specified sub-item; the sub-item "e";
the sub-item "I-1" part of the exemption from value added tax on work and services on restoration and protection of historical and cultural monuments protected by the State;
Federal Act entitled "Excise Act" (as amended by the Federal law of March 7, 1996 N 23-FZ) (statements of the RSFSR Congress of people's deputies and the Supreme Soviet of the RSFSR, 1991, no. 52, p. 1872; Collection of laws of the Russian Federation, 1996, no. 11, art. 1016);
the Decree of the Supreme Soviet of the RSFSR from year N December 6, 1991-1994 (I) on the procedure for enacting the laws of CRIMINAL PROCEDURE of the RSFSR "on value added tax" and "excise" (records of the RSFSR Congress of people's deputies and the Supreme Soviet of the RSFSR, 1991, no. 52, art. 1873) with the enactment of the Act of the RSFSR "on excise taxes";
Law of the Russian Federation dated December 7, 1991-1998, N I "about surtax from physical persons" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, N 12, art. 591), except for the third part of article 12 in part sale of securities which shall cease to have effect with the January 1, 2002 year;
paragraph 1 of the resolution of the Supreme Soviet of the Russian Federation dated December 27, 1991 year 2122 N-I "Questions the Pension Fund of the Russian Federation (Russia)" (records of the RSFSR Congress of people's deputies and the Supreme Soviet of the RSFSR, 1992, N 5, art. 180) in part of the approval procedure of payment of insurance contributions by employers and citizens to the Pension Fund of the Russian Federation (Russia);
The law of the Russian Federation from May 22, 1992 N 2813-I "about entry of changes and additions in the law of the RSFSR" on value added tax "(records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, no. 23, art. 1229);
paragraphs 2-4 of article 1 of the law of the Russian Federation dated July 16, 1992 N 3317-I "on amendments and additions to the tax system in Russia" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, no. 34, art. 1976);
items 1-3 of article 1 of the law of the Russian Federation dated December 22, 1992 N 4178-I "on amendments and additions to certain laws of the Russian Federation on taxes" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, N 4, art. 118);
Article 1 of the law of the Russian Federation dated December 25, 1992 N 4229-I "on amendments and additions to Legislation of the Russian Federation" on excise taxes "and" bowels "in connection with the streamlining of the tax legislation of Russia" (Gazette of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, N 2, art. 74);
the Decree of the Supreme Council of the Russian Federation of February 11, 1993, N-4460 (I) "on introducing changes and additions into the order of payment of insurance contributions of employers and citizens to the Pension Fund of the Russian Federation (Russia)" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, no. 8, p. 293);

paragraph four of paragraph 3 of the resolution of the Supreme Soviet of the Russian Federation of February 24, 1993 N 4543-I "on order of financing of obligatory medical insurance of citizens for the year 1993" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, N 17, art. 591) order payment of insurance contributions of employers-enterprises, institutions, organizations and other economic entities in the Federal compulsory medical insurance fund and the territorial compulsory medical insurance funds, as well as subparagraphs 8, paragraph 10, indent 3, paragraph 5 of the regulations on the 17th the territorial compulsory medical insurance fund, as approved by the above mentioned Decree, part of payers of insurance contributions of employers-enterprises, institutions, organizations and other economic agents;
Law of the Russian Federation dated February 25, 1993 N 4554-I "on amending the law of the Russian Federation" on value added tax "(records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, N 11, art. 387);
paragraphs 5 and 6 of article 1 of the law of the Russian Federation from March 6, 1993 N 4618-I "on amendments and additions to the laws of CRIMINAL PROCEDURE of the RSFSR" on State pensions in the RSFSR "on personal property, inheritance or donation", the laws of the Russian Federation "on State duty", "on property tax for enterprises", "on value added tax", "about surtax from physical persons" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation , 1993, N 14, art. 486);
Article 11-1 of the law of the Russian Federation from April 1, 1993 N 4730-I "on the State border of the Russian Federation" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, no. 17, p. 594);
the Decree of the Supreme Council of the Russian Federation dated June 8, 1993 N 5132-I "on approval of the regulations on State Employment Fund of the Russian Federation" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, no. 25, p. 911);
The law of the Russian Federation from August 6, 1993 N 5604-I "on amending the law of the Russian Federation" on excise taxes "(records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, no. 35, St. 1415);
paragraph 1 of article 1 of the Federal law of October 27, 1994 N 29-FZ "on amendments and additions to certain laws of the Russian Federation on taxes and on peculiarities of order deductions to individual State off-budget funds" (collection of laws of the Russian Federation, 1994, no. 27, p. 2823);
paragraphs 2 and 5 of article 1 of the Federal law dated November 11, 1994 N 37-FZ "on amendments and additions to certain laws of the Russian Federation on taxes and on establishing benefits on obligatory payments in off-budget State funds" (collection of laws of the Russian Federation, 1994, no. 29, art. 3010);
Federal law dated December 6, 1994 N 57-ФЗ "about entry of changes and additions in the law of the Russian Federation" on value added tax "(collection of laws of the Russian Federation, 1994, no. 33, art. 3407);
Federal law dated December 23, 1994 N 74-ФЗ "about entry of changes and additions in the law of the Russian Federation" about surtax from physical persons "(collection of laws of the Russian Federation, 1994, no. 35, St. 3654);
paragraph 4 of article 1 of the Federal law dated January 27, 1995, N 10-FZ "on amendments and additions to certain legislative acts of the Russian Federation in connection with adoption of the law of the Russian Federation regarding the status of military servicemen" (collection of laws of the Russian Federation, 1995, N 5, art. 346);
The Federal law of April 25, 1995 N 63-FZ "about entry of changes and additions in the law of the Russian Federation" on value added tax "(collection of laws of the Russian Federation, 1995, no. 18, art. 1591);
paragraph 1 of article 1 of the Federal law dated June 26, 1995 N 95-FZ "on amendments and additions to Legislation of the Russian Federation" about surtax from physical persons "and" about tax on profit of enterprises and organizations "(collection of laws of the Russian Federation, 1995, no. 26, art. 2403);
Federal law dated August 4, 1995 N 125-FZ amending article 9 of the law of the Russian Federation "about surtax from physical persons" (collection of laws of the Russian Federation, 1995, no. 32, St. 3201);
Article 2 of the Federal law dated August 7, 1995 N 128-FZ "on amendments to the laws of the Russian Federation" about customs tariff "and" on value added tax "with regard to the implementation of the housing and social construction for Russian servicemen" (collection of laws of the Russian Federation, 1995, no. 32, art. 3204);
paragraph 3 of article 38 of the Federal law dated August 22, 1995 N 151-ФЗ "About emergency services and rescue status" (collection of laws of the Russian Federation, 1995, no. 35, p. 3503);
Article 1 of the Federal law dated November 30, 1995, N 188-FZ "on amendments and additions to certain laws of the Russian Federation on taxes" (collection of laws of the Russian Federation, 1995, no. 49, article 4695);

paragraphs 2 and 6 of article 1 of the Federal law of December 27, 1995 N 211-FZ "on amendments and additions to certain legislative acts of the Russian Federation in connection with adoption of the Federal law" about fire safety "(collection of laws of the Russian Federation, 1996, N 1, art. 4);
Federal law dated March 5, 1996 N 22-FZ amending article 6 of the law of the Russian Federation "about surtax from physical persons" (collection of laws of the Russian Federation, 1996, no. 11, art. 1015);
Federal law dated March 7, 1996 N 23-FZ "on amending the law of the Russian Federation" on excise taxes "(collection of laws of the Russian Federation, 1996, no. 11, art. 1016);
The Federal law of April 1, 1996 N 25-ФЗ "about entry of changes and additions in the law of the Russian Federation" on value added tax "(collection of laws of the Russian Federation, 1996, no. 14, art. 1399);
The Federal law from May 22, 1996 N 45-FZ, "on additions to the Russian Federation law" on value added tax "(collection of laws of the Russian Federation, 1996, no. 22, art. 2582);
Federal law dated June 21, 1996 N 83-ФЗ "about entry of changes and additions in the law of the Russian Federation" about surtax from physical persons "(collection of laws of the Russian Federation, 1996, no. 26, art. 3035);
Federal law dated January 10, 1997, N 11-FZ "on amending the law of the Russian Federation" about surtax from physical persons "(collection of laws of the Russian Federation, 1997, no. 3, art. 355);
Federal law dated January 10, 1997 year N 12-FZ "on amendments and additions to the Federal Act entitled" Excise Act "(collection of laws of the Russian Federation, 1997, no. 3, art. 356);
Article 15 of the Federal law dated February 26, 1997, N 31-FZ "on mobilisation preparation and mobilisation in the Russian Federation" (collection of laws of the Russian Federation, 1997, N 9, p. 1014);
Federal law dated March 17, 1997 N 54-FZ "on amending article 5 of the law of the Russian Federation" on value added tax "(collection of laws of the Russian Federation, 1997, N 12, art. 1377);
The Federal law of April 28, 1997 N 73-FZ "on amending the law of the Russian Federation" on value added tax "(collection of laws of the Russian Federation, 1997, no. 18, art. 2102);
Article 2 of the Federal law of May 5, 1997 N 77-ФЗ "about entry of changes and additions to the Statute on the Pension Fund of the Russian Federation (Russia), the order of payment of insurance contributions by employers and citizens to the Pension Fund of the Russian Federation (Russia) and in the Russian Federation law" on State pensions in the Russian Federation "(collection of laws of the Russian Federation, 1997, no. 19, art. 2188);
Federal law dated June 28, 1997 N 94-ФЗ "about entry of changes and additions in the law of the Russian Federation" about surtax from physical persons "(collection of laws of the Russian Federation, 1997, N 26, art. 2955);
Federal law dated December 31, 1997 N 159-FZ "about entry of changes and additions in the law of the Russian Federation" about surtax from physical persons "(collection of laws of the Russian Federation, 1998, N 1, art. 6);
The Federal law from February 14, 1998 N 29-FZ "on amendments and additions to the Federal Act entitled" Excise Act "(collection of laws of the Russian Federation, 1998, N 7, art. 800);
Article 8 of the Federal law dated July 21, 1998 N 117-FZ "on amendments and additions to legislation of the Russian Federation in connection with the reform of the penal correction system (collection of laws of the Russian Federation, 1998, no. 30, art. 3613);
Federal law dated July 23, 1998 N 118-ФЗ "about entry of changes and additions to the Federal law on excise taxes" (collection of laws of the Russian Federation, 1998, N 30, art. 3614);
first part of article 3, articles 4, 5 and part of the fourth article of the Federal Act of 9 July 31, 1998 N 147-FZ "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);
Federal law dated July 31, 1998 N 153-FZ "on amendments and additions to article 11-1 of the law of the Russian Federation" on the State border of the Russian Federation "(collection of laws of the Russian Federation, 1998, N 31, art. 3831);
Article 12 of the Federal law of December 29, 1998, N 192-FZ "on urgent measures in the field of fiscal and taxation policies" (collection of laws of the Russian Federation, 1999, no. 1, text 1);
Article 1 of the Federal law dated January 6, 1999 N 10-FZ "on amendments to certain laws of the Russian Federation on taxes" (collection of laws of the Russian Federation, 1999, N 2, art. 237);
The Federal law from February 9, 1999 N 23-ФЗ "about entry of changes and additions in the law of the Russian Federation" about surtax from physical persons "(collection of laws of the Russian Federation, 1999, N 7, art. 870);
articles 9 and 11 of the Federal law dated February 10, 1999 N 32-ФЗ "about amendments to legislative acts of the Russian Federation changes and additions resulting from the Federal law on production sharing agreements" (collection of laws of the Russian Federation, 1999, N 7, art. 879);
Article 1, paragraph 2 of the Federal law dated March 31, 1999 N 64-FZ "on amendments and additions to certain legislative acts of the Russian Federation on taxes" (collection of laws of the Russian Federation, 1999, no. 14, p. 1662);

Federal law dated March 31, 1999 N 65-ФЗ "about entry of changes and additions in the law of the Russian Federation" about surtax from physical persons "(collection of laws of the Russian Federation, 1999, N 14, art. 1663);
paragraphs 2, 4 and subparagraph 3 of paragraph 5 of article 2 of the Federal law dated May 4, 1999 N 95-FZ "on 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 connection with the implementation of the grant aid (assistance) of the Russian Federation" (collection of laws of the Russian Federation , 1999, N 18, art. 2221);
Federal law dated July 8, 1999 N 141-ФЗ "about tax on certain types of vehicles" (collection of laws of the Russian Federation, 1999, no. 28, p. 3474);
paragraph 1 and paragraph three of paragraph 4 of article 1 of the Federal law dated July 9, 1999 N 155-ФЗ "about entry of changes and additions to the Federal Act" on the introduction of the first part of the tax code of the Russian Federation (collection of laws of the Russian Federation, 1999, no. 28, art. 3488);
Federal law dated November 25, 1999 N 207-ФЗ "about entry of changes and additions in the law of the Russian Federation" about surtax from physical persons "(collection of laws of the Russian Federation, 1999, no. 49, St. 5903);
Federal law dated January 2, 2000 N 2-ФЗ "about entry of changes and additions to the Federal law on excise taxes" (collection of laws of the Russian Federation, 2000, N 2, art. 123);
Article 2 of the Federal law dated January 2, 2000 N 19-FZ on amendments to article 44 of the Federal law "on the Prosecutor's Office of the Russian Federation" and in article 3 of the law of the Russian Federation "about surtax from physical persons" (collection of laws of the Russian Federation, 2000, N 2, art. 140);
Federal law dated January 2, 2000 N 36-FZ "on amending the law of the Russian Federation" on value added tax "(collection of laws of the Russian Federation, 2000, N 2, art. 157);
Federal law dated January 2, 2000 N 38-ФЗ "about entry of changes and additions into the order of payment of insurance contributions of employers and citizens to the Pension Fund of the Russian Federation (Russia)" (collection of laws of the Russian Federation, 2000, N 2, p. 159).
(Article in the Editorial Office of the Federal law dated 24.03.2001 N 33-FZ), Article 3. Subparagraph of paragraph 2 of article 15 of part two, Code 149 part exemption from taxation of repair and restoration work performed on the monuments of history and culture, as well as paragraphs, the second, third and fourth subparagraph 1 of paragraph 2 of article 149 part two Code effective from January 1, 2002 year.
Article 4. (Repealed-Federal Act of 22/08/2004, no. 122-FZ), Article 5. (Deleted-Federal Act of 24.07.2002 N 110-FL) Article 6. The Federal law of July 31, 1998 N 147-FZ "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; 1999, no. 28, p. 3488) make the following change: (as amended by the Federal law of 24.03.2001 N 33-FZ dated December 30, 2008) 1. Article 6 shall be amended as follows: "article 6. Prior to the implementation of the relevant chapters of the second part of the code, which provides for the taxation of financial instruments futures and securities, the provisions of paragraphs 3 and 10 of article 40 of the first part of the Code do not apply in determining market prices of financial instruments futures and securities. "
(Paragraph as amended by federal law from 24.03.2001 N 33-FZ)
2. (deleted in accordance with Federal Act on 24.03.2001 N 33-FZ) Article 7. (Repealed-the Federal law dated 29.07.2004 N 95-FZ) Article 8. (Repealed-federal law 06.08.2001 N 110-FL) Article 8-1. In the third subparagraph of the second part of article 44 of the law of the Russian Federation from April 1, 1993 N 4730-I "on the State border of the Russian Federation" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, N 17, art. 594; Collection of laws of the Russian Federation, 1996, no. 50, art. 5610), the words "a fee for making the border when implementing border controls and" should be deleted. (Article supplemented by federal law from 24.03.2001 N 33-FZ) Article 8-2. In part 5 of article 2 of the Federal law dated January 10, 1996 N 6-FZ "on additional guarantees of social protection for judges and court workers of the Russian Federation" (collection of laws of the Russian Federation, 1996, no. 3, p. 144), the words "and are not taxed" be deleted. (Article supplemented by federal law from 24.03.2001 N 33-FZ) Article 8-3. In article 41 and article 42, paragraph 1 of part 1 of the tax code of the Russian Federation (collection of laws of the Russian Federation, 1998, N 31, art. 3824), the words "income tax from physical persons" should be replaced by the words "income tax". (Article supplemented by federal law from 24.03.2001 N 33-FZ) Article 9. (Part one lapsed federal law from 24.07.2009 N 213-FZ)
(Part two lapsed federal law from 24.07.2009 N 213-FZ)
(Part three of lapsed federal law from 24.07.2009 N 213-FZ)
(Part four of lapsed federal law from 24.07.2009 N 213-FZ)

Collected after January 1, 2001 year the amount of back taxes, penalties and fines on contributions to State social funds shall be made in the budgets of the Pension Fund of the Russian Federation, the social insurance fund of the Russian Federation and mandatory medical insurance funds, and contributions to the State Employment Fund of the Russian Federation to the federal budget. (As amended by the Federal law of 24.03.2001 N 33-FZ)
(Part six lapsed federal law from 24.07.2009 N 213-FZ) Article 9-1. Established that in the period after the entry into force of the Federal law "about lawyer activity and legal profession in the Russian Federation" and to bring their organizational-legal forms in accordance with the requirements specified by the Federal law, the Bar Association and other legal education, in force at the time of the enactment of the Federal law "about lawyer activity and legal profession in the Russian Federation", bear responsibilities for the execution of the functions of the tax agent, as provided for in articles 226 and 244 of the tax code of the Russian Federation. (Article supplemented by federal law from 5/29/2002 N 57-FZ) Article 9-2. To establish that the transfer of property (including property rights) and other bar associations lawyer formations, distributed between lawyers in the reorganization and other bar associations lawyer formations in the process of adapting their legal forms in accordance with the requirements of the Federal law of May 31, 2002 N 63-FZ "about lawyer activity and legal profession in the Russian Federation", not recognized and not subject to value added tax. (Article supplemented by federal law from 31.12.2002 N 187-FZ) Article 9-3. Establish that the value of the property (including property rights) and other bar associations lawyer formations, distributed between lawyers in the reorganization and other bar associations lawyer formations in the process of adapting their legal forms in accordance with the requirements of the Federal law of May 31, 2002 N 63-FZ "about lawyer activity and legal profession in the Russian Federation", is not included in the tax base for calculating the amount of tax on the income of natural persons subject to that within six months from the date of receipt of the assets (including property rights) it was transferred by the taxpayer to a newly created Panel of lawyers or law office. (Article supplemented by federal law from 31.12.2002 N 187-FZ), Article 10. (Part one lapsed federal law from 24.07.2009 N 213-FZ) Arrears, penalties and fines arising in January 1, 2001 tax year realization of combustive-lubricating materials come into the federal budget. (As amended by the federal laws of 24.03.2001 N 33-FZ; from 22/08/2004, no. 122-FZ) Arrears, penalties and fines arising in January 1, 2001 year, tax on motor road users behave in the budgets of the constituent entities of the Russian Federation. (As amended by the federal laws of 24.03.2001 N 33-FZ; from 22/08/2004, no. 122-FZ) Arrears, penalties and fines arising in January 1, 2001 year, contributions to the State Employment Fund of the Russian Federation shall be paid into the federal budget. (As amended by the Federal law of 24.03.2001 N 33-FZ), Article 11. (Repealed-the Federal law from 24.07.2009 N 213-FZ) Article 12. (Repealed-the Federal law from 24.07.2009 N 213-FZ) Article 13. (Repealed-the Federal law from 18.08.2004 N 102-ФЗ) article 14. The natural gas produced in the territory of the Russian Federation of organizations for which at the date of entry into force of this federal law, the Government of the Russian Federation was set a zero rate of excise, and implemented by these organizations on the territory of the Russian Federation and the Republic of Belarus, the zero-rate excise duty continues until January 1, 2002 year.
Article 15. (Deleted-the Federal law dated 24.03.2001 N 33-FZ) Article 16. Subparagraphs 17 and 21, paragraph 3 of article 149 part two Code void with January 1, 2002 year.
Article 17. (Repealed-the Federal law from 24.07.2009 N 213-FZ), Article 18. (Part one lapsed federal law from 24.07.2009 N 213-FZ) of paragraph 2 of article 220 part second Code to provide property deduction in the sale of securities shall be put into effect with the January 1, 2002 year. (Part is supplemented by federal law from 24.03.2001 N 33-FZ) of subparagraph 2 of paragraph 1 of article 182, paragraphs, the second to seventh paragraph 2 of article 193, paragraph 4 of article 195 article 196, and 197, paragraph 6 of article 200 in part deductions amounts paid by advance payment when buying a special regional brands, second to fourth paragraphs of paragraph 3 of article 204, paragraph 5 of article 204 part payment of excise duty on alcohol products implemented with the Excise warehouse, the second part of the code entered into force on June 1, 2001 year. (Part is supplemented by federal law from 24.03.2001 N 33-FZ)


Article 19. Insurance contributions for compulsory health insurance the non-working population in the territorial compulsory medical insurance funds are made by the executive authorities of the constituent entities of the Russian Federation and bodies of local self-government in accordance with the regulations on the procedure of payment of premiums in the Federal compulsory medical insurance fund and the territorial compulsory medical insurance funds, approved by the Decree of the Supreme Soviet of the Russian Federation of February 24, 1993 N 4543-I "on order of financing of obligatory medical insurance of citizens for the year 1993".
Arrears in the payment of insurance contributions for compulsory health insurance payers paid working population in order in force prior to the enactment of the second part of the code.
The Government of the Russian Federation determines the procedure and conditions for the debt restructuring of payers of insurance contributions for compulsory health insurance the non-working population, including the cancellation of assessed penalties available to the payers of such contributions as of January 1, 2001 year.
(Article in the Editorial Office of the Federal law dated 24.03.2001 N 33-FZ), Article 20. The Government of the Russian Federation defines the order and conditions of the restructuring of the information available to organizations as of January 1, 2001 year of arrears in contributions to the State social insurance budget funds, as well as have elapsed and fines assessed on specified debt according to the tax authorities on the date of adoption of the decision on restructuring. (As amended by the Federal law of 21.07.2005 N 105-FZ) arrears in contributions to the State social insurance budget funds,-to-clean for organizations as of January 1, 2001 year, unpaid fines have elapsed, which proved impossible, for reasons of an economic, social or legal nature, recognizes the hopeless and is written off by the tax authorities in the same manner determined by article 59 of the tax code of the Russian Federation. (Part is supplemented by federal law from 08.12.2003. N 163-FZ; as amended by federal law from 27.07.2010 N 229-FZ) Article 20-1. The Government of the Russian Federation determines the order of conducting the restructuring of debts on insurance contributions to the budgets of State extrabudgetary funds owed over the budget agencies of constituent entities of the Russian Federation and municipal budgetary institutions as of July 1, 2008 year, as well as have elapsed and fines assessed on the amount of such indebtedness according to the tax authorities on the date of adoption of the decision on restructuring, with the exception of arrears on insurance contributions to compulsory social insurance against industrial accidents and occupational diseases and insurance contributions for compulsory pension insurance.
Debt restructuring, specified in part 1 of this article shall be made by granting debt instalments: on insurance contributions to the budgets of State non-budgetary funds-up to January 1, 2010 years;
assessed have elapsed and fines-from January 1, 2010 year on year January 1, 2020.
In the case of a decision on debt restructuring accrual of penalties and fines in the amount of the debt referred to in paragraph 1 of this article, subject to the timely payment of funds in accounts payable restrukturiruemoj repayment is not made.
(Article is complemented by the Federal Act on 11.24.2008 N 205-FZ), Article 21. (Repealed-the Federal law from 24.07.2009 N 213-FZ), Article 22. The Government of the Russian Federation in forming federal budget for 2001 year spent on financing of federal and regional programmes for road construction, an amount equal to the income from the collection of excise duties during realization of diesel oil for diesel and (or) carburetor (injector) engines, motor gasoline with octane number up to "80" and other motor gasoline octane, as well as amounts received from the conservation law of the Russian Federation "on road funds in the Russian Federation" , in the manner and amount prescribed by this federal law amounting to 130 billion rubles, including financing of road infrastructure of constituent entities of the Russian Federation in the sum of not less than 105 billion rubles. (As amended by the Federal law of 24.03.2001 N 33-FZ) direction of federal funds earmarked for road construction, as well as funding for each region shall be approved by the federal budget.
The Government of the Russian Federation in developing the draft federal budget for the year 2001 provide for a system of measures to ensure full reparation effecy additional tax costs in connection with the introduction of Chapter 22 "Excises" the second part of the code.

Article 23. Set that to January 1, 2002 years on the date of implementation of the motor gasoline with octane number up to "80" and diesel fuel is used the procedure under paragraph 2 of article 195 of the code, part two, in the case of other excisable goods, and payment of excise duties on petrol and motor diesel fuel produced within the time limits specified in paragraph 2 of article 204 of the code, part two.
Article 24. Paragraph 1 of article 193 part two for raw tobacco, tobacco waste, other industrially manufactured tobacco and manufactured tobacco substitutes, used as a raw material for the production of tobacco products, effective from January 1, 2002 year.
Article 25. In the case of advance payments or the taxpayer funds on deposit in security for payment of customs payments, the funds are placed exclusively on the federal Treasury accounts. (As amended by the Federal law dated 28.12.2004 N 183-FZ) Article 26. Set that to January 1, 2002 year exempt from value added tax on operations (including transfer, implementation, providing for their own needs) of goods (except for excisable goods, minerals and minerals as well as other items on the list approved by the Government of the Russian Federation on presentation of the all-Russian public organizations of invalids), services (excluding brokerage and other intermediary services) produced and implemented by organizations If the average number of disabled persons among their employees is not less than 50 per cent, and their share in the Fund of pay is not less than 25 per cent. (As amended by the Federal law dated 15 Dec 2001 N 165-FZ) Article 26-1. Install that from January 1, 2007 year, but not before the 1-St of the next tax period for value added tax until January 1, 2012 year not taxable (exempt from tax), VAT import to the customs territory of the Russian Federation of pedigree cattle breeding pigs, sheep and goats, semen and embryos identified breeding animals, breeding horses and breeding eggs carried out by agricultural commodity producers that meet the criteria of article 346, paragraph 2-2 part two of the tax code of the Russian Federation and Russian organizations engaged in leasing activities with subsequent delivery to their agricultural producers which meet the criteria referred to in paragraph 2 of article 346-2 part two of the tax code of the Russian Federation, on the list of the codes of the goods in accordance with commodity nomenclature of foreign economic activity of the Russian Federation, as defined by the Government of the Russian Federation. (Article supplemented by federal law from 03.11.2006 N 180-FZ; as amended by federal law from 24.06.2008 N 92-FZ) Article 26-2. The property tax deduction provided in accordance with paragraph 3 item twenty-third article 214-1 of part two of the tax code of the Russian Federation, is provided to the taxpayer when calculating and payment of tax at the source of payment budget income (broker, trustee, management company engaged in trust management, forming a mutual fund, or a person engaged in the operation of the Treaty orders or other similar contract in favour of the taxpayer) or at the end of the tax period when filing the tax declaration to the tax authority.
If the calculation and payment of tax shall be made a source of income (broker, trustee, management company engaged in trust management, forming a mutual fund, or other person committing the order transactions under the agreement or other similar agreement in favour of the taxpayer) in the tax period, the property tax deduction provided a source of income with the possibility of subsequent recalculation at the end of the tax period when filing the tax declaration to the tax authority.
If you have multiple sources of income property tax deduction is only available from a single source of income for the taxpayer's choice.
Distinctions of determining the tax base, calculation and payment of tax on income from securities transactions and transactions with financial instruments futures, benchmark asset on which securities are established by article 214-1, part two of the tax code of the Russian Federation.
(Article supplemented by federal law from 30.12.2006 N 268-FZ) Article 26-3. Set that to January 1, 2018 year when implementing services for the transfer of cattle and poultry in possession and use on finance leases (lease) with redemption value added tax assessment is made on the 10 per cent tax rate. (Article supplemented by federal law from 24.06.2008 N 92-FZ) (As amended by the Federal law of 28/11/2011 N 338-FZ)

Article 27. Subparagraph of paragraph 2 of article 10 of part two 149 Code will enter into force on January 1, 2004 year. Until January 1, 2004 year is exempt from value-added tax implementation on the territory of the Russian Federation to use services of dwellings in housing of all types of ownership, maintenance, repair, overhaul, health content, managing the exploitation of households carried out through targeted spending in the houses built by cooperative societies, as well as the provision of housing in dormitories (except for the use of hotel housing purposes and lease). (As amended by the Federal law of 24.03.2001 N 33-FZ) Article 27-1. Establish that the taxpayers paid their monthly payments at the end of the reporting (tax) period, the right to apply the following procedure for calculating advance payments for income tax payable for the fourth quarter of 2008 year.
Monthly advance payment payable in the fourth quarter of 2008 year is calculated on the basis of the actual profits, calculated on an accrual basis from the beginning of the tax period until the end of the month preceding the month in which the payment of the advance payment. The amount of the advance payments to be paid to the budget shall be determined in the light of previously assessed amounts of advance payments.
Change the order of calculation of advance payments for income tax should be reflected in the policies of the organization. Taxpayers, through the right provided for in this article, are obliged to notify the tax authority at the place of its account not later than the due date prescribed for payment of the relevant advance payment, including the case, if the amount of the advance payment is negative or equal to zero.
(Article supplemented by federal law from 26.11.2008. N 224-FZ) Article 27-2. Organizations applying to the basic norm of the special depreciation coefficient of 0.5 with respect to passenger cars and passenger vans, took initial cost respectively more than 600 800 rubles and 000000 000000 roubles, with January 1, 2009 year specified factor does not apply. (Article supplemented by federal law from 26.11.2008. N 224-FZ) Article 27-3. (Article supplemented by federal law from 26.11.2008. N 224-FZ; void-the Federal law from 27.12.2009 N 368-FZ) Article 28. Prior to the implementation of the relevant chapters of the second part of the code in subparagraph 2 of paragraph 1 of article 146, paragraph 1, subparagraph 1 and paragraph 2 of article 160, paragraphs 1, 2, 4 and 5 of article 170, paragraph 7 of article 171, paragraph 2 of article 191, paragraph 1 of article 199, paragraph 2 of article 214, paragraphs 9 and 10 of article 217, paragraph 1 of article 221, paragraph 4 of article 236 of the second part of the code are equated with links to applicable federal laws about specific taxes and training camp. (As amended by the Federal law of 24.03.2001 N 33-FZ), Article 29. Federal laws and other regulatory legal acts acting on the territory of the Russian Federation and not included in the list of acts become invalid in accordance with article 2 of this federal law, Act the part not contradicting to the second part of the code and the present Federal law, and are subject to adjustment in accordance with part 2 of the code.
Article 30. Determined by the current implementation of the second part of the code of laws on certain compulsory social insurance penalties for offences committed before the enactment of part 2 of the code, was not charged after the introduction of its effect if responsibility for similar offences in the first part of the tax code of the Russian Federation is not installed.
In the case where the first part of the tax code of the Russian Federation establishes a softer responsibility for tax offence than was prescribed by the legislation on certain compulsory social insurance in force prior to the enactment of the second part of the code applies the responsibility established by the first part of the tax code of the Russian Federation.
Penalties for non-compliance with legislation on certain compulsory social insurance, the recovery of which has been taken, but the recovery which was not until the second part of the code, after introducing it in the action may be recovered only in the part not exceeding maximum size of tax sanctions under the first part of the tax code of the Russian Federation for similar offences.
Article 31. Unless otherwise provided for in this article, the second part of the code applies to legal relations regulated by legislation on taxes and fees that have arisen after the introduction of it in action. (As amended by the Federal law of 24.03.2001 N 33-FZ) Of legal relationships arising prior to the enactment of part 2 of the code, the second part of the code applies to those rights and obligations which arise after the introduction of it in action.

Referred to in the first subparagraph of paragraph 6 of article 171 of the code of the second part of the amount of value added tax shall be deductible after taking on account objects respectively completed or unfinished capital construction only part of the total tax attributable to work performed after December 31, 2000 year, subject to the provisions of article 172 of the code, part two. (Part is supplemented by federal law from 24.03.2001 N 33-FZ), Article 32. The Government of the Russian Federation in the period up to January 1, 2001 year set: the order of payment of tax on the goods being moved across the customs border of the Russian Federation without customs control and customs clearance, in accordance with paragraph 3 of article 152 of the code, part two;
(Third Paragraph deleted-the Federal law dated 24.03.2001 N 33-FZ) procedure for confirmation of the right to obtain reparation in taxation at the rate of 0 per cent on goods being moved across the customs border of the Russian Federation without customs control and customs clearance as provided for in paragraph 11 of article 165 of the code, part two.
Article 32-1. (Article supplemented by federal law from 24.03.2001 g. N 33-FZ; void-the Federal law dated 29.07.2004 N 95-FZ) Article 32-2. In case of impossibility of recovery tax sanctions for violations of the legislation of the Russian Federation on taxes and fees, which, until the introduction of the tax code of the Russian Federation were indisputably and on which a decision of the tax authority was issued prior to January 1, 1999 the year against these amounts apply the rules referred to in the paragraph 1 of article 59 of the arrears of the first part of the tax code of the Russian Federation. (Article supplemented by federal law from 24.03.2001 N 33-FZ) Article 33. The President of the Russian Federation and to entrust the Government of the Russian Federation to bring its normative acts in compliance with the second part of the code and of this federal law. (As amended by the Federal law of 24.03.2001 N 33-FZ) Article 34. This federal law shall enter into force on January 1, 2001 onwards, but not earlier than at the expiration of one month from the day of its official publication.
The President of the Russian Federation v. Putin Kremlin, Moscow August 5, 2000 N 118-FZ