RUSSIAN FEDERATION FEDERAL LAW About the introduction of Part Two of the Tax Code of the Russian Federation and changes to some legislative Acts of the Russian Federation on taxes adopted by the State Duma on July 19, 2000 class="doclink " href=" ?docbody= &prevDoc= 102067061&backlink=1 & &nd=102070274 "target="contents" title= " "> dated 24.03.2001 N 33-FZ; of 06.08.2001 N 110-FZ; of 15.12.2001 N 165-FZ; dated 29.05.2002 N 57-FZ; of 24.07.2002 N 110-FZ; of 31.12.2002 N 187-FZ; 08.12.2003 N 163-FZ; dated 29.07.2004 N 95-FZ; dated 18.08.2004 N 102-FZ; of 22.08.2004 N 122-FZ; of 28.12.2004 N 183-FZ; of 21.07.2005 N 105-FZ; of 03.11.2006 N 180-FZ; of 30.12.2006 N 268-FZ; of 24.06.2008 N 92-FZ; of 24.11.2008 N 205-FZ; of 26.11.2008 N 224FZ; of 24.07.2009 N 213-FZ; of 27.12.2009 N 368-FZ; dated 27.07.2010. N 229-FZ; of 28.11.2011 N 338-FZ Article 1. Enter into effect the Part Two Tax Code of the Russian Federation (Chapter 21, "Value added tax"; chapter 22 "Akziza"; Chapter 23, " Tax on income of natural persons "; chapter 24," Single social tax (contribution) " (hereinafter referred to as Part Two of the Code), effective 1 January 2001, with the exception of provisions for which this Federal Law has established a different time frame for implementation. Article 2. Admit invalid since the introduction of Part II of the Code: Russian Federation Law of December 6, 1991 N 1992-I "On Value Added Tax" (Statement of Congress of People's Congress) 1871), with the exception of the following subparagraphs of article 5, paragraph 1, which cease to be in effect as from 1 January 2002: of the subparagraph "t" for exemption from the payment of the value added tax for the construction of houses produced from use of budgets at all levels, provided that such funds represent at least 50 per cent of the value of these works; of the "part of the exemption from the payment of the value added tax of medicines, articles" Medical equipment and medical equipment; part of the "c" Exemption from payment of value added tax brought into the territory of the Russian Federation of raw materials, materials and equipment purchased by enterprises of folk art crafts for the production of products of folk art fisheries, as well as paragraphs 3 and 6 of the subparagraph; sub-item "e"; "e" in the exemption from payment of the value-added tax of works and services for the restoration and protection of historical and cultural monuments, protected areas State; Law "On Excise" (edited by the State) Federal Law of 7 March 1996 N 23-FZ) (Statements of Congress of People's Deputies of the RSFSR and the Supreme Soviet of the RSFSR, 1991, N 52, art. 1872; Legislative Assembly of the Russian Federation, 1996, 1016); Order of the Supreme Soviet of the RSFSR of 6 December 1991 N 1994-I "On the procedure for introduction of the Tax Value Added Tax" and "On Excise" (Statements of Congress of People's Deputies of the RSFSR and the Supreme Soviet of the Russian Federation) RSFSR, 1991, N 52, sect. 1873) concerning the introduction of the Law of the RSFSR "On Excise"; Law of the Russian Federation of 7 December 1991 No. 1998-I "On Income Tax from Natural Persons" (Bulletin of Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation) of the Russian Federation, 1992, 591), with the exception of article 12, part three, of the sale of securities, which shall cease to have effect from 1 January 2002; paragraph 1 of the resolution of the Supreme Soviet of the Russian Federation of 27 December 1991: N 2122-I " OF THE PRESIDENT OF THE RUSSIAN FEDERATION 180) in respect of the approval of the Procedure for the payment of insurance contributions by employers and citizens to the Pension Fund of the Russian Federation (Russian Federation); Act of 22 May 1992 No. 2813I on amendments and additions to the Russian Federation Act Statement of the Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, 1229); paragraphs 2-4 of Article 1 of the Law of the Russian Federation of 16 July 1992 No. 3317-I "On introducing amendments and additions to the tax system of the Russian Federation" (Bulletin of Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation) Federation, 1992, N 34, sect. OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Russian Federation, 1993, Article 1 of the Law of the Russian Federation of 25 December 1992 No. 4229-I "On amendments and additions to the Laws of the Russian Federation" On Excise "and" On Subsoil ", in connection with the regulation of the Russian Federation's tax legislation. Congress of People's Deputies of the Russian Federation 74); Resolution of the Supreme Soviet of the Russian Federation of 11 February 1993 N 4460-I "On amendments and additions to the Method of payment of insurance contributions by employers and citizens to the Pension Fund of the Russian Federation (Russia)" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 293); Paragraph 4 of paragraph 3 of the decree of the Supreme Council of the Russian Federation of 24 February 1993, No. 4543-I "On the procedure for financing compulsory health insurance for citizens for 1993" (Bulletin of Congress of People's Deputies of the Russian Federation) of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, 591) as part of the procedure for the payment of insurance contributions by employers-enterprises, institutions, organizations and other entities to the Federal Compulsory Medical Insurance Fund and the territorial funds of compulsory health insurance, and See also sub-items 8, 10, paragraph 3, paragraph 17, paragraph 5, of the Regulation on the territorial fund of compulsory health insurance, as approved by the said Ordinance, in the part of the insurance contributors ' employers-enterprises, institutions, organizations and other entities; OF THE PRESIDENT OF THE RUSSIAN FEDERATION Art. 387); paragraphs 5 and 6 of Article 1 of the Law of the Russian Federation of 6 March 1993, No. 4618-I "On amendments and additions to the RSFSR Law on State pensions in the RSFSR", " On the tax on property moving in succession or of the Russian Federation "On State duty", "On the tax on property of enterprises", "On income tax", "On income tax from individuals" of the Congress of People's Deputies of the Russian Federation and the Supreme Russian Federation Council, 1993, 486); Article 11-1 of the Law of the Russian Federation of 1 April 1993 N 4730-I 'On the State Border of the Russian Federation' (Vedomra of the Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, No. 17, art. 594); Resolution of the Supreme Soviet of the Russian Federation of 8 June 1993 N 5132-I "On approval of Regulations on State Fund for Employment of the Population of the Russian Federation" (Statements of Congress of People's Deputies of the Russian Federation and of the Russian Federation, 1993, No. 911); Russian Federation Law No. 5604-I of 6 August 1993 "On amendments to the Law of the Russian Federation" On Excise " (Bulletin of Congress of People's Deputies of the Russian Federation and of the Supreme Soviet of the Russian Federation, 1993, N 35, Art. 1415); Article 1, paragraph 1, of the Federal Act of 27 October 1994 N 29-FZ " On introducing amendments and additions to certain laws of the Russian Federation on taxes and on the peculiarities of the procedure for deductions to certain State extrabudgetary resources. Russian Federation Law Assembly, 1994, N 27, Art. 2823); paragraphs 2 and 5 of Article 1 of the Federal Act of 11 November 1994 N 37-FZ "On introducing amendments and additions to certain laws of the Russian Federation on taxes and on the establishment of privileges on compulsory payments to extrabudgetary resources" State funds " (Legislative Assembly of the Russian Federation, 1994, No. 29, art. 3010); Federal Act of 6 December 1994, No. 57-FZ "On introducing amendments and additions to the Law of the Russian Federation" On value added tax " (Assembly of Laws of the Russian Federation, 1994, N 33, Art. 3407); Federal Act of 23 December 1994 No. 74-FZ "On introducing amendments and additions to the Law of the Russian Federation" On income tax from natural persons " (Assembly of Russian legislation, 1994, N 35, art. 3654); article 1, paragraph 4, of the Federal Act of 27 January 1995, No. 10-FZ "On introducing amendments and additions to certain legislative acts of the Russian Federation in connection with the adoption of the Russian Federation law on the status of military personnel" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 346); Federal Act of 25 April 1995, No. 63-FZ "On amendments and additions to the Russian Federation's Law on the Value Added Tax" (Legislative Assembly of the Russian Federation, 1995, No. 18, art. 1591); Article 1, paragraph 1, of the Federal Act of 26 June 1995 "On amendments and additions to the laws of the Russian Federation" On income tax from natural persons "and" On income tax for enterprises and organizations " (Assembly OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2403); Federal Act No. 125-FZ of 4 August 1995 "On amendments to Article 9 of the Law of the Russian Federation" On income tax from natural persons " (Assembly of Russian legislation, 1995, N 32, art. 3201); Article 2 of the Federal Act of 7 August 1995, No. 128-FZ "On amendments to the laws of the Russian Federation" On customs tariff "and" On value-added tax " in connection with the implementation of housing and social programs OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3204); Article 38, paragraph 3 of the Federal Law of 22 August 1995 N 151-FZ "On emergency and rescue services and status of rescue workers" (Assembly of Russian legislation, 1995, N 35, art. 3503); Article 1 of Federal Act No. 188-FZ of 30 November 1995 "On introducing amendments and additions to certain laws of the Russian Federation on taxes" (Assembly of Russian Federation Law, 1995, N 49, sect. 4695); Article 1, paragraphs 2 and 6 of the Federal Law of 27 December 1995, No. 211-FZ "On introducing amendments and additions to certain legislative acts of the Russian Federation in connection with the adoption of the Federal Law on Fire Safety" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4); Federal Act of 5 March 1996 No. 22-FZ "On amendments to Article 6 of the Law of the Russian Federation" On income tax from natural persons " (Assembly of Russian legislation, 1996, N 11, art. 1015); Federal Act of 7 March 1996 No. 23-FZ "On amendments to the law of the Russian Federation" On excises " (Legislative Assembly of the Russian Federation, 1996, N 11, art. 1016); Federal Act No. 25 of 1 April 1996 on amendments and additions to the Law of the Russian Federation on the Tax on Value Added Tax (Assembly of Laws of the Russian Federation, 1996, N 14, Art. 1399); Federal Act of 22 May 1996 N 45-FZ "On introducing amendments to the Law of the Russian Federation" On the Tax on Value Added " (Assembly of Laws of the Russian Federation, 1996, N 22, Art. 2582); Federal Act of 21 June 1996 No. 83-FZ "On amendments and additions to the Law of the Russian Federation" On income tax from natural persons " (Assembly of Russian legislation, 1996, N 26, art. 3035); Federal Act of 10 January 1997, No. 11-FZ "On amendments to the Law of the Russian Federation" On income tax from natural persons " (Assembly of Russian legislation, 1997, N 3, art. 355); Federal Act of 10 January 1997, N 12-FZ "On introducing amendments and additions to the Federal Law" On Excise " (Collection of Laws of the Russian Federation, 1997, N 3, st. 356); Article 15 of Federal Act No. 31 of 26 February 1997 on mobilization and mobilization in the Russian Federation (Assembly of Russian Laws, 1997, No. 9, art. 1014); Federal Act No. 54-FZ of 17 March 1997 on amending article 5 of the Russian Federation Law on the Value Added Tax (Legislative Assembly of the Russian Federation, 1997, N 12, art. 1377); Federal Act No. 73-FZ of April 28, 1997 "On amendments to the Law of the Russian Federation" On the Tax of Value Added " (Collection of Laws of the Russian Federation, 1997, N 18, Art. 2102); Article 2 of the Federal Law of 5 May 1997, No. 77-FZ " On introducing amendments and additions to the Regulation on the Pension Fund of the Russian Federation (Russia), the procedure for the payment of insurance contributions by employers and citizens to the Pension Fund. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2188); Federal Act of 28 June 1997, N 94-FZ "On introducing amendments and additions to the Law of the Russian Federation" On income tax from natural persons " (Assembly of Laws of the Russian Federation, 1997, N 26, Art. 2955); Federal Act of 31 December 1997, No. 159-FZ "On introducing amendments and additions to the Law of the Russian Federation" On income tax from natural persons " (Assembly of Russian Federation Law, 1998, No. 1, art. 6); Federal Act of 14 February 1998, No. 29-FZ "On introducing amendments and additions to the Federal Law" On Excise " (Collection of Laws of the Russian Federation, 1998, No. 7, Art. 800); Article 8 of the Federal Law of 21 July 1998, No. 117-FZ "On introducing amendments and additions to legislative acts of the Russian Federation in connection with the reform of the penal correction system" (Legislative Assembly of the Russian Federation); Federation, 1998, N 30, sect. 3613); Federal Act of 23 July 1998 No. 118-FZ "On introducing amendments and additions to the Federal Law" On Excise " (Collection of Laws of the Russian Federation, 1998, N 30, st. 3614); Part One of Article 3, Articles 4, 5 and Part 4 of Article 9 of the Federal Law of 31 July 1998 No. 147-FZ "On the Introduction of Part I of the Tax Code of the Russian Federation" (Legislative Assembly of the Russian Federation) Federation, 1998, No. 31, sect. 3825); Federal Act of 31 July 1998, No. 153-FZ "On introducing amendments and additions to Article 11-1 of the Law of the Russian Federation" On the State Border of the Russian Federation " (Assembly of Legislation of the Russian Federation, 1998, N 31, sect. 3831); Article 12 of the Federal Act of 29 December 1998, No. 192-FZ "On priority measures in the field of budgetary and fiscal policy" (Legislative Assembly of the Russian Federation, 1999, N 1, sect. 1); Article 1 of the Federal Law of January 6, 1999, No. 10-FZ "On introducing additions to certain laws of the Russian Federation on taxes" (Collection of Laws of the Russian Federation, 1999, N 2, art. 237); Federal Act of 9 February 1999 N 23-FZ "On introducing amendments and additions to the Law of the Russian Federation" On income tax from natural persons " (Assembly of Russian Federation Law, 1999, N 7, Art. 870); Articles 9 and 11 of the Federal Law of 10 February 1999 N 32-FZ "On introducing amendments and additions to legislative acts of the Russian Federation arising from the Federal Law on Product Section Agreements" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 879); Article 1, paragraph 2, of the Federal Act of 31 March 1999 "On amendments and additions to certain legislative acts of the Russian Federation on taxes" (Assembly of Russian Federation Law, 1999, No. 14, art. 1662); Federal Act of 31 March 1999 N 65-FZ "On introducing amendments and additions to the Law of the Russian Federation" On income tax from natural persons " (Assembly of Russian Law, 1999, N 14, art. 1663); paragraphs 2, 4 and 3 of article 2, paragraph 5, of the Federal Act of 4 May 1999 N 95-FZ "On grant aid (assistance) of the Russian Federation and amendments and additions to selected legislative acts of the Russian Federation". OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2221); Federal Act of 8 July 1999 N 141-FZ "On Tax on Certain Types of Means" (Collection of Laws of the Russian Federation, 1999, N 28, Art. 33,74); paragraph 1 and paragraph 3 of article 1, paragraph 4, of the Federal Act of 9 July 1999 N 155-FZ "On introducing amendments and additions to the Federal Law" On Introduction of Part I of the First Tax Code of the Russian Federation " (Collection of amendments and additions to the Federal Act) of the Russian Federation, 1999, No. 3488); Federal Act of 25 November 1999 N 207-FZ "On introducing amendments and additions to the Law of the Russian Federation" On income tax from natural persons " (Assembly of Russian legislation, 1999, N 49, sect. 5903); Federal Act of 2 January 2000, No. 2-FZ "On amendments and additions to the Federal Law" On Excise " (Collection of Laws of the Russian Federation, 2000, N 2, st. 123); Article 2 of Federal Act No. 19 of 2 January 2000 "On amendments to Article 44 of the Federal Law" On Prosecution of the Russian Federation "and Article 3 of the Law of the Russian Federation" On Income Tax from Natural Persons " OF THE PRESIDENT OF THE RUSSIAN FEDERATION 140); Federal Act No. 36-FZ of 2 January 2000 "On amendments to the Law of the Russian Federation" On value added tax " (Legislative Assembly of the Russian Federation, 2000, N 2, art. 157); Federal Act of 2 January 2000, N 38-FZ On Amendments and Additions to the Payment of Insurance Contributions by Employers and Citizens Pension Fund of the Russian Federation (Russian Federation) THE RUSSIAN FEDERATION, 2000, N 2, 159). (Article in the wording of Federal Law of 24.03.2001). N 33-FZ) Article 3. Sub-paragraph 2 of article 149, paragraph 2, of the Part Two Code, concerning the exemption from the taxation of repair works carried out on monuments of history and culture, as well as paragraphs 2, 3 and 4 of article 149, paragraph 2, of the Code The second Code is in force since 1 January 2002. Article 4. (Spconsumed by Federal Law of 22.08.2004) N 122-FZ) Article 5. (Deleted-Federal Law of 24.07.2002) N 110-FZ) Article 6. Federal Law of July 31, 1998 No. 147-FZ "On the Introduction of Part I of the Tax Code of the Russian Federation" (Legislative Assembly Russian Federation, 1998, No. 31, sect. 3825; 1999, N 28, sect. 3488), make the following change: (In the wording of Federal Law of 24.03.2001) N 33-FZ) 1. Article 6 should read as follows: " Article 6. Prior to the introduction of the relevant chapters of the Second Code, which provide for the taxation of financial instruments of urgent transactions and securities, the provisions of article 40, paragraphs 3 and 10, of Part 1 of the Code shall not apply definition of market prices of financial instruments for urgent transactions and securities. ". (Revision of the Federal Law of 24.03.2001 N 33-FZ 2. (Deleted-Federal Law of 24.03.2001 N 33-FZ) Article 7. (Spconsumed by Federal Law of 29.07.2004) N 95 FH) Article 8. (Spconsumed by Federal Law of 06.08.2001) N 110-FZ) Article 8-1. In the third part of Article 44 of the Law of the Russian Federation of 1 April 1993, N 4730-I "On the State Border of the Russian Federation" (Bulletin of Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, N 17, Art. 594; Legislative Assembly of the Russian Federation, 1996, No. 50, article 5610) the words "border-control duties for border control" and "delete". The Article is supplemented by Federal Law of 24.03.2001. N 33-FZ) Article 8-2. In Part 5 of Article 2 of the Federal Law of 10 January 1996 No. 6-FZ "On additional guarantees for the social protection of judges and employees of the courts of the Russian Federation" (Assembly of Russian legislation, 1996, N 3, art. (144) The words "and shall not be taxable" should be deleted. The Article is supplemented by Federal Law of 24.03.2001. N 33-FZ Article 8-3. Article 41 of the Tax Code of the Russian Federation. (3824) Replace the words "Income tax from natural persons" with the words "Income tax". The Article is supplemented by Federal Law of 24.03.2001. N 33-FZ Article 9. (Part One has lost power-Federal Law of 24.07.2009. N 213-FZ (Part Two is no more effective-Federal Law of 24.07.2009 N 213-FZ (Part Three is no more effective-Federal Law of 24.07.2009) N 213-FZ) (Part Four was lost-Federal Law of 24.07.2009) N 213-FZ The amounts of the arrears after 1 January 2001, penalties and fines on contributions to public social extrabudgetary funds are transferred to the budgets of the Pension Fund of the Russian Federation, the Fund OF THE PRESIDENT OF THE RUSSIAN FEDERATION (In the wording of Federal Law of 24.03.2001) N 33-FZ) (Part 6 of which was lost)-Federal Law of 24.07.2009 N 213-FZ) Article 9-1. To establish that, in the period following the entry into force of the Federal Law on Advocacy and Legal Profit in the Russian Federation, and before bringing its organizational and legal forms in line with the requirements of the Federal Act, The bar associations and other legal entities operating at the time of enactment of the Federal Law on Advocacy and the Bar in the Russian Federation are responsible for carrying out the duties of the tax agent envisaged in the law. Articles 226 and 244 of the Tax Code of the Russian Federation. (The article is supplemented by Federal Law of 29 May 2002. N 57-FZ) Article 9-2. To establish that the transfer of assets (including property rights) of bar associations and other lawyers ' entities, which are distributed among lawyers, in the reorganization of bar associations and other bar associations in the process of bringing them In accordance with the requirements of the Federal Act of 31 May 2002, No. 63-FZ "On the law of the profession and the legal profession in the Russian Federation", the value added tax is not recognized and is not taxed. (The article is supplemented by the Federal Law of 31.12.2002). N 187-FZ)Article 9-3. To establish that the value of the property (including property rights) of the bar associations and other lawyers ' entities, which are distributed among the lawyers in the reorganization of bar associations and other bar associations in the process of bringing them In accordance with the requirements of the Federal Act of 31 May 2002, No. 63-FZ "On advocacy and the legal profession in the Russian Federation" is not included in the tax base in the calculation of the amount of the tax on the income of physical persons. persons, provided that within six months of receipt of the said property (in the case of The number of property rights was transferred by the taxpayer to the newly established bar association or bar office. (The article is supplemented by the Federal Law of 31.12.2002). N 187-FZ) Article 10. (Part One has lost power-Federal Law of 24.07.2009. N 213-FZ ) Incatch, foams and penalties, which were incurred as of 1 January 2001, for petrol, oil and lubricants are transferred to the federal budget. (B Federal Law of 24.03.2001. N 33-FZ; of 22.08.2004 N 122-FZ ) Intake, foams and fines of 1 January 2001 on the tax on road users ' budgets are submitted to the budgets of the constituent entities of the Russian Federation. class="ed"> (Revision of federal laws of 24.03.2001 N 33-FZ; of 22.08.2004 The State Employment Fund of the Russian Federation is paid into the federal budget by contributions to the State Employment Fund of the Russian Federation on 1 January 2001. (In the wording of Federal Law of 24.03.2001) N 33-FZ) Article 11. (Spconsumed by Federal Law of 24.07.2009) N 213-FZ) Article 12. (Spconsumed by Federal Law of 24.07.2009) N 213-FZ) Article 13. (Federal Act of 18 August 2004). N 102-FZ) Article 14. For natural gas produced in the territory of the Russian Federation by organizations for which a zero rate of excise duty has been established by the date of the entry into force of this Federal Law by the Government of the Russian Federation, and implemented by these organizations The Russian Federation and the Republic of Belarus have maintained the excise duty on the territory of the Russian Federation and the Republic of Belarus until 1 January 2002. Article 15. (Deleted-Federal Law of 24.03.2001 N 33-FZ) Article 16. Subparagraphs (17) and (21) of article 149, paragraph 3, of the Part Two of the Code of Criminal Law shall cease to have effect from 1 January 2002. Article 17. (Spconsumed by Federal Law of 24.07.2009) N 213-FZ) Article 18. (Part One has lost power-Federal Law of 24.07.2009. N 213-FZ) Article 220, paragraph 2, of Part 2 of the Code, in the provision of property deductions for the sale of securities, has been in effect since 1 January 2002. (Part added-Federal Law of 24.03.2001 N 33-FZ)Article 182, paragraph 1, paragraph 1, paragraphs 2 to 7, article 193, paragraph 4, article 195, paragraph 4, article 196 and article 197, paragraph 6 of article 200, with respect to deductions of the advance payment paid on purchase Special regional marks, paragraphs 2 to 4 of article 204, as well as article 204, paragraph 5, in the payment of excise duty on alcoholic beverages, which is implemented with excise duties, and part two of the Code are being introduced from 1 June 2001. (Part added-Federal Law of 24.03.2001 N 33-FZ) Article 19. Insurance premiums on compulsory medical insurance of non-working population in territorial funds of compulsory medical insurance are made by the executive authorities of the constituent entities of the Russian Federation and local authorities In accordance with the regulations governing the payment of insurance contributions to the Federal Compulsory Medical Insurance Fund and the territorial funds of compulsory health insurance, approved by a decree of the Supreme Soviet of the Russian Federation 24 February 1993 Mandatory health insurance for 1993 ". The insurance premiums for compulsory health insurance of the non-working population are paid by the taxpayers in the order in force. before the introduction of Part Two of the Code. The Government of the Russian Federation determines the order and conditions for the restructuring of the debt of the insured persons to compulsory health insurance of the non-working population, including the cancellation of the accrued penalties available to them. on 1 January 2001. 24.03.2001 N 33-FZ) Article 20. The Government of the Russian Federation determines the modalities and conditions for the restructuring of the organization's arrears of insurance contributions to public social extrabudgetary funds as at 1 January 2001, as well as on penalties, and (a) The amount of $1 million in the amount of $1 million for the period from 1 to 6 of the present report. (In the wording of the Federal Law of 21.07.2005, N 105-FZ) Arrears for insurance contributions to public social off-budget funds for organizations as of 1 January 2001, accrued penalties and penalties It was impossible for economic, social or legal reasons to be recognized as uncollectable and scrawled by tax authorities in a manner similar to that established by article 59 of the Tax Code of the Russian Federation. (...) (...) N 163-FZ; in the wording of the Federal Law of 27 July 2010. N 229-FZ) Article 20-1. The Government of the Russian Federation determines the procedure for the restructuring of the arrears of insurance contributions to the budgets of State extrabudgetary funds, which are counted for the budgetary institutions of the constituent entities of the Russian Federation and the municipal authorities. as at 1 July 2008, as well as for penalties and fines assessed on the amount of the said arrears, as at the date of the decision on restructuring, except for the arrears of insurance contributions to compulsory social insurance against accidents Occupational and occupational diseases and insurance contributions to compulsory pension insurance. Debt restructurings referred to in Part One of this Article are made by granting debt installments: The funds are: until 1 January 2010; on accrued penalties and fines, from 1 January 2010 to 1 January 2020. In the case of a decision on debt restructuring, the amount of penalties and fines referred to in part one of this article shall be assessed, subject to the timely payment of the restructured accounts payable No debt is produced. (Article padded to Federal Law of 24.11.2008) N 205-FZ) Article 21. (Spconsumed by Federal Law of 24.07.2009) N 213-FZ) Article 22. The Government of the Russian Federation, in forming the federal budget for the year 2001, will allocate to the federal and regional road construction programs the amount equal to the revenues from the collection of excise duties in the implementation of diesel oil, oil and gas. for diesel and (or) carburettor (s) engines, motor vehicles with octane number up to "80" inclusive of motor vehicles with a different octane number, as well as the amounts received from the preservation of the Act of the Russian Federation "About Road Funds in the Russian Federation", in the order and size of 130 billion rubles, including funding, established by this Federal Law According to him, the total amount of traffic of the Russian regions is estimated at 105-106 billion rubles. (In the wording of Federal Law of 24.03.2001) N 33-FZ) The direction of use of federal road construction funds as well as funds for each region are approved by the federal budget. The Government of the Russian Federation, in drafting the federal budget for 2001, should envisage a system of measures to ensure full reimbursement to the agro-industrial complex of additional tax expenditures in connection with the introduction of the The action of chapter 22 "Akziza" of Part Two of the Code. Article 23. To establish that, before 1 January 2002, the date of the motor vehicle's octane number up to "80" and diesel fuel is subject to the order of article 195 (2) part of the second Code for other excisable goods, and motor and diesel fuel excise duties are made within the time frame of paragraph 2 Articles 204 part two code. Article 24. Article 193, paragraph 1, of the Second Code on tobacco, tobacco waste, industrial tobacco and industrial The tobacco substitutes used as raw materials for the production of tobacco products are effective from 1 January 2002. Article 25. If the taxpayer makes advance payments or a deposit to ensure payment of customs payments, the funds are placed exclusively in the accounts of the Federal Treasury. Federal Law of 28.12.2004 N 183-FZ) Article 26. To be exempt from value-added tax (including transfer, execution, self-needed) of goods (excluding excisable goods, minerals and useful products) by 1 January 2002. and other goods on the list approved by the Government of the Russian Federation on the submission of all-Russian public organizations of persons with disabilities), works, services (except brokering and other mediation services) produced and by organizations, if the average number of persons with disabilities is among them At least 50 per cent of employees are employed, and their share in the pay fund is not less than 25 per cent. (In the wording of Federal Law No. N 165-FZ) Article 26-1. To establish that, as of 1 January 2007, but not previously the first value added tax period before 1 January 2012, the value added tax (exempt from taxation) is exempt from taxation (exempt from taxation). The customs territory of the Russian Federation of breeding cattle, breeding pigs, sheep and goats, families and embryos of the said breeding animals, breeding horses and breeding eggs carried out by agricultural producers, of article 346-2, paragraph 2, of the OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION The Article is supplemented by the Federal Law of March 3, 2006. N 180-FZ; in the wording of Federal Law of 24.06.2008 N 92-FZ) Article 26-2. The property tax deductions granted in accordance with article 2214, paragraph 3, paragraph 3, of the second part of the second Tax Code of the Russian Federation are granted to the taxpayer in the calculation and payment of the tax to the source. Payment of income (broker, trustee, manager, trustee of property forming a mutual fund or other person who engages in the operation of an order or other such transaction) a treaty in favour of the taxpayer) or at the end of the tax period filing a tax declaration with the tax authority. If the calculation and payment of the tax is made by a source of income payment (a broker, trustee, manager, trustee of assets that make up the mutual investment property) a fund, or other person performing operations under a contract of assignment or other such contract in favor of the taxpayer) in the tax period, the property tax deduction is provided by the source of income with the possibility of subsequent payment recalculations at the end of the tax period when submitting the sales tax A declaration to the tax authority. If there are multiple sources of income payment, a property tax deduction is granted only to one source of income tax on the taxpayer's choice. The characteristics of the tax base definition, the calculation and payment of the tax on the proceeds of securities transactions and transactions with financial instruments of urgent transactions, of which the securities are the base asset, have been established by article 214 to 1 part of the Second Tax Code of the Russian Federation. g. n 268-FZ) Article 26-3. To establish that prior to 1 January 2018, when the transfer of breeding livestock and poultry services is realized and the use of financial lease (leasing) contracts with the right to tax the value added tax is done by tax The rate is 10 per cent. (The article is supplemented by the Federal Law of 24.06.2008. N 92-FZ) (In the wording of Federal Law No. N 338-FZ) Article 27. Paragraph 2, paragraph 2, of the 149 part of the Second Code is introduced on 1 January 2004. Prior to 1 January 2004, VAT is exempt from the value added tax in the Russian Federation for the provision of housing services for all forms of property, services and services in the housing stock class="ed. " for maintenance, repair, overhaul, sanitation, household management, target costs in houses of construction cooperatives, as well as services Accommodation in dormitories (excluding hotel accommodation) (a) The purpose of the contract; (In the wording of Federal Law of 24.03.2001) N 33-FZ) Article 27-1. To establish that taxpayers who pay monthly advance payments based on the accounting period (tax) period are entitled to apply the following order of calculation of the advance payment of the profit tax due for the fourth quarter of 2008 of the year. The amount of the monthly advance payment due in the fourth quarter of 2008 is calculated on the basis of the actual profit earned from the beginning of the tax period until the end the month preceding the month in which the advance payment is made. The amount of advance payments to be paid into the budget is determined on the basis of previously assessed advances. The change in the order in which advance sales tax payments are calculated must be reflected in the organization's accounting policy. Taxpayers who have applied the right referred to in this article are required to notify the tax authority at the place of their registration not later than the period of payment established for the payment of the corresponding advance payment, including in the case of Amount of advance payment is negative or zero. 26.11.2008 N 224-FZ) Article 27-2. The Organization applied a special factor of 0.5 for passenger cars and passenger minibuses, which had an initial cost of more than 600,000 rubles and 800,000 rubles, respectively, as from 1 January 2009 The specified factor is not applied. (Article complemented by Federal Law of 26.11.2008 N 224-FZ Article 27-3. (Article supplemented-Federal Act of 26 November 2008. N 224-FZ; lost the force-Federal Act of 27.12.2009 N 368-FZ) Article 28. Prior to the introduction of the relevant chapters of the Second Code in article 146, paragraph 1, subparagraph 2, article 160, paragraph 1, and article 160, paragraphs 1, 2, 4 and 5, paragraph 7, paragraph 7, article 191, paragraph 1, paragraph 1 of article 199, paragraph 2 214, paragraphs 9 and 10 of article 217, paragraph 1 of article 221, paragraph 4, paragraph 4, of the reference to the provisions of Part Two of the Code is equivalent to the reference to the existing federal laws on specific taxes and charges. (...) (...) N 33-FZ) Article 29. Federal laws and other normative legal acts in force in the territory of the Russian Federation, which are not included in the list of acts that have no force under article 2 of this Federal Act, are in force in part not contrary to a part of the Act. The second Code and the present Federal Act shall be brought into conformity with Part Two of the Code. Article 30. The legislation on specific types of compulsory social insurance, which is in force before the introduction of the Part Two Code for offences committed prior to the entry into force of Part Two of the Code of Criminal Code are not recovered after it has been put into effect similar offences in part the first Russian Tax Code is not installed. In the event that part of the first Tax Code of the Russian Federation establishes a more lenient responsibility for tax The offence was established by the law on specific types of compulsory social insurance, which is in force before the introduction of the part Second Code, applies the responsibility established by part of the First Tax Code of the Russian Federation. Penalties for non-compliance with the legislation on specific types of compulsory social insurance, the recovery of which was taken, but the recovery of which was not collected before the introduction of part of the second code, after it has been introduced, can only be recovered in a part not exceeding the maximum amount of tax sanctions provided by part of the first Tax Code of the Russian Federation for similar offences. Article 31. Unless otherwise provided in this article, Part Two of the Code applies to legal relations governed by the law on taxes and fees that have arisen since its enactment. (In the wording of Federal Law of 24.03.2001) N 33-FZ) The second part of the Code applies to the rights and obligations that will arise after the introduction of Part Two of the Code. Article 171, paragraph 6, first paragraph, paragraph 6, of Part Two of the Code of Value Added Tax is deductions after being taken into account, respectively, completed or unfinished capital Construction of only part of the amount of the tax on work performed after 31 December 2000, subject to the provisions of article 172 of Part Two of the Code. (Part added-Federal Law of 24.03.2001 N 33-FZ) Article 32. OF THE PRESIDENT OF THE RUSSIAN FEDERATION Paragraph 3 of Article 152 of the Part Two Code; (Paragraph III is excluded-Federal Law of 24.03.2001 N 33-FZ) The procedure for the confirmation of the right to obtain reimbursement in taxes at the rate of 0 per cent for goods transported across the customs border of the Russian Federation without customs control and customs clearance, Paragraph 11 of article 165, paragraph 11, of the Part Two Code. Article 32-1. (Article supplemented-Federal Act of 24 March 2001. N 33-FZ; lapd-Federal Act of 29 July 2004. N 95-FZ) Article 32-2. In case of failure to collect the amount of tax penalties for violations of Russian legislation on taxes and charges, which until the introduction of the Tax Code of the Russian Federation were charged in an indisputable manner and on which the decision was taken The tax authority was issued before 1 January 1999, and the rules applying to the underpayment of article 59, paragraph 1, of the First Tax Code of the Russian Federation are applicable to these amounts. The Article is supplemented by Federal Law of 24.03.2001. N 33-FZ Article 33. Invite the President of the Russian Federation and instruct the Government of the Russian Federation to bring its normative legal acts into line with Part Two of the Code and this Federal Law. Federal Law of 24.03.2001 N 33-FZ) Article 34. This Federal Law shall enter into force on 1 January 2001, but not earlier than one month from the date of its official publication. President of the Russian Federation Vladimir Putin Moscow, Kremlin 5 August 2000 N 118-FZ