On Amendments And Additions To The Tax Code Of The Russian Federation And Certain Legislative Acts Of The Russian Federation On Taxes And Fees

Original Language Title: О внесении дополнений и изменений в Налоговый кодекс Российской Федерации и в некоторые законодательные акты Российской Федерации о налогах и сборах

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RUSSIAN FEDERATION FEDERAL LAW On introducing additions and changes to the Tax Code of the Russian Federation and some legislative acts of the Russian Federation on taxes fees Adopted by the State Duma on December 21, 2001 Approved by the Federation Council on 26 December 2001 (In the wording of federal laws dated 24.07.2002 N 104-FZ; dated 29.06.2004 N 58-FZ; dated 20.07.2004. N 70-FZ; dated 29.07.2004 N 95-FZ; dated 27.07.2006 N 151-FZ; of 24.07.2009 N 213-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; 2001, N 1, article 18; N 33, est. 3413) the following additions and modifications: 1. (Spconsumed by Federal Law of 24.07.2009) N 213-FZ 2.(Spconsumed by Federal Law 20.07.2004) N 70-FZ 3. (Spconsumed by Federal Law of 24.07.2009) N 213-FZ 4. (Spconsumed by Federal Law of 24.07.2009) N 213-FZ 5. (Spconsumed by Federal Law of 24.07.2009) N 213-FZ) 6. (Spconsumed by Federal Law of 24.07.2009) N 213-FZ 7. (Spconsumed by Federal Law of 24.07.2009) N 213-FZ 8. (Spconsumed by Federal Law of 24.07.2009) N 213-FZ 9. (Spconsumed by Federal Law of 24.07.2009) N 213-FZ) 10. (Spconsumed by Federal Law of 24.07.2009) N 213-FZ 11. (Spconsumed by Federal Law of 24.07.2009) N 213-FZ) 12. (Spconsumed by Federal Law of 24.07.2009) N 213-FZ 13. (Spconsumed by Federal Law of 24.07.2009) N 213-FZ) 14. In paragraph 2 of article 286, paragraph 2: last sentence delete; to be supplemented with the following: " Payment of monthly advance payments shall be equal to one third of the payable the quarterly advance payment for the quarter preceding the quarter in which monthly advance payments are made. However, the monthly advance payments due in the first quarter of the current tax period are equal to the monthly advance payment due to the tax payer in the last quarter of the previous year tax period. ". 15. In paragraph 1 of article 287, paragraph 4, replace the words "during the reporting period" with the words "the last month". 16. Paragraph 2, paragraph 2, paragraph 2, paragraph 2, paragraph 2, paragraph 2, should read: "gas combustible natural and associated petroleum gas from oil (gas oil, oil and gas) and oil and gas fields;". 17. In article 342: , paragraph 1, subparagraph 2, should read: "(2) gas of oil from oil fields and associated petroleum gas from oil fields;"; , in the tax rates table of paragraph 2 "Gas is natural from gas fields and gas condensate from gas condensate fields" is replaced by " Gas, gas, gas and condensate field, gas condensate, gas condensate from gas condensate fields. ". Article 2. (Spconsumed by Federal Law of 24.07.2002) N 104-FZ) Article 3.(Fed. N 95 FH) Article 4. To amend the Federal Law of 8 August 2001 No. 126-FZ " On introducing amendments and additions to Part Two of the Tax Code of the Russian Federation; and OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3429) the following additions: 1.(Spconsumed by Federal Law 27.07.2006) N 151-FZ) 2. In Article 6: Part one after the words "excluding oil" to add "and gas condensate from oil and gas fields"; part two after oil production add to the words " and gas condensate from oil and gas condensate fields. ". Article 5. To amend the Federal Law of 6 August 2001 No. 110-FZ " On introducing amendments and additions to Part Two of the Tax Code of the Russian Federation; and OF THE PRESIDENT OF THE RUSSIAN FEDERATION Federation, 2001, N 33, Art. 3413) the following changes and additions: 1. In article 10: , the thirteenth paragraph should read: " Tax rates shall apply to a certain tax base established by Article 284 of the Tax Code of the Russian Federation. The amount of the calculated tax shall be payable as from the second reporting period of 2002. "; in paragraph 14 of the proposal" The profit tax calculated from the amount of such excess shall be payable in equal shares in time, established by this chapter for the payment of advance payments (tax) on the basis of each accounting period (tax) reporting period. " shall be deleted. 2. Supplement Article 10-1 as follows: " Article 10-1. Taxpayers paying monthly advance payments on corporate income taxes during the reporting period, in the first quarter of 2002, calculate the monthly advance payments based on one third of the tax payable for the third quarter of 2001. Taxpayers have the right to pay monthly advance payments in 2002 based on actual profits by notifying the tax authority no later than 20 January 2002. At the same time, the advance payment in January is calculated by such taxpayers based on actual profits for December 2001. ". Article 6. (Spconsumed by Federal Law of 24.07.2002) N 104-FZ) Article 7. The insurance contributions received for the accumulative part of the work pension are accounted for separately from other income by the Pension Fund of the Russian Federation. For the period up to the coming into force of the federal law determining the order of investment of funds to finance the accumulative part of the pension in the Russian Federation, but not more than six months by the Government of the Russian Federation The Federation shall establish a temporary procedure for the placement of insurance contributions to the Pension Fund of the Russian Federation on the accumulative part of the pension. Article 8. The provisions of article 239, paragraph 2, of the Tax Code of the Russian Federation shall cease to have effect from 1 January 2003. Article 9. In case of a month, the amount by which the amount of the single social tax is reduced (the amount of the advance payment of a unified social tax) to be paid to the federal budget will exceed the amount of insurance contributions to the mandatory pension. The amount of insurance paid for the month is recognized on the 15th of the month following the month following the month for which advance payments under a single social tax have been paid, an understatement of the single social tax. The provision of this article shall cease to have effect from 1 January 2003. Article 10. This Federal Act shall enter into force on 1 January 2002, with the exception of article 1, paragraph 9, paragraph 11, which shall enter into force on 1 January 2003. Article 11. 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. President of the Russian Federation Vladimir Putin Moscow, Kremlin December 31, 2001 N 198-FZ