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

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102074280

RUSSIAN FEDERATION FEDERAL LAW on amendments and additions to the tax code of the Russian Federation and certain legislative acts of the Russian Federation on taxes and fees adopted by the State Duma December 21, 2001 year approved by the Federation Council of the year December 26, 2001 (as amended by the federal laws on 24.07.2002 N 104-FZ;
from 06/29/2004 N 58-FZ; from 20.07.2004 N 70-FZ;
from 29.07.2004 N 95-FZ; from 27.07.2006 N 151-FZ;
from 24.07.2009 N 213-FZ), Article 1. Amend the second part of the tax code of the Russian Federation (collection of laws of the Russian Federation, 2000, no. 32, p. 3340; 2001, N 1, p. 18; N 33, art. 3413) the following additions and changes: 1. (repealed-the Federal law from 24.07.2009 N 213-FZ) 2. (Repealed-the Federal law dated 20.07.2004 N 70-FZ)
3. (repealed-the Federal law from 24.07.2009 N 213-FZ) 4. (Repealed-the Federal law from 24.07.2009 N 213-FZ)
5. (repealed-the Federal law from 24.07.2009 N 213-FZ) 6. (Repealed-the Federal law from 24.07.2009 N 213-FZ)
7. (repealed-the Federal law from 24.07.2009 N 213-FZ) 8. (Repealed-the Federal law from 24.07.2009 N 213-FZ)
9. (repealed-the Federal law from 24.07.2009 N 213-FZ) 10. (Repealed-the Federal law from 24.07.2009 N 213-FZ) 11. (Repealed-the Federal law from 24.07.2009 N 213-FZ) 12. (Repealed-the Federal law from 24.07.2009 N 213-FZ) 13. (Repealed-the Federal law from 24.07.2009 N 213-FZ) 14. In the second subparagraph of paragraph 2 of article 286: last sentence deleted;
complement the proposals as follows: "the payment of a monthly advance payments shall be made in equal instalments in the amount of one third payable quarterly advance payment for the quarter preceding the quarter in which the payment of a monthly advance payments. The size of the monthly advance payments due for payment in the first quarter of the current tax period, equals the size of the monthly payment due to payment by the taxpayer in the last quarter of the previous fiscal period.
15. In the fourth subparagraph of paragraph 1 of article 287 words "reporting period" were replaced by the words "the previous month.
16. the fifth paragraph of subparagraph 3 of article 337, paragraph 2 shall be amended as follows: "natural combustion gas and associated gas from oil (oil, oil and gas) and oil-gas condensate fields;".
17. In article 342: subparagraph 2 paragraph 1 shall read as follows: "2) fuel gas natural of oil and associated gas from oil fields";
tax rates table of paragraph 2 the words "natural combustion gas from gas fields and gas condensate from the gas-condensate fields" were replaced by the words "natural combustion gas of gas, gas condensate and oil fields, gas condensate from the gas condensate fields.
Article 2. (Repealed-Federal Act of 24.07.2002 N 104-FZ), Article 3. (Repealed-the Federal law dated 29.07.2004 N 95-FZ), Article 4. To amend the Federal law dated August 8, 2001 N 126-ФЗ "about entry of changes and additions in part two of the tax code of the Russian Federation and some other acts of legislation of the Russian Federation, as well as on repealing individual legislative acts of the Russian Federation" (collection of laws of the Russian Federation, 2001, no. 33, art. 3429) as follows: 1. (repealed-the Federal law dated 27.07.2006 N 151-FZ) 2. Article 6: first part, after the words "with the exception of oil," add the words "and gas condensate from oil fields";
the second part, after the words "oil" add the words "and gas condensate from oil and gas deposits".
Article 5. To amend the Federal law dated August 6, 2001 N 110-ФЗ "about entry of changes and additions in part two of the tax code of the Russian Federation and some other acts of legislation of the Russian Federation on taxes and fees, as well as on repealing certain acts (regulations) of the legislation of the Russian Federation on taxes and fees" (collection of laws of the Russian Federation, 2001, no. 33, art. 3413) the following amendments and supplements: 1. In article 10: the thirteenth paragraph should read: "to a particular tax base thus apply tax rates imposed by article 284 of the tax code of the Russian Federation. Calculated tax amount payable from the second reporting period 2002 year. ";
in the fourteenth paragraph the sentence "In the income tax, calculated on the amount of such excess shall be paid in equal instalments within the deadlines established by this chapter for payment of advance payments (tax) on the basis of each reporting (tax) period." should be deleted.
2. Supplement article 10-1 to read as follows: "article 10-1. Taxpayers pay monthly prepayments for income tax organizations during the reporting period, in the first quarter of 2002 year, calculate the amount of monthly advance payments on the basis of one-third of the amount of tax remittable to the budget for the third quarter of the year 2001.

Taxpayers have the right to go in 2002 year for paying the monthly advance payments based on the actual profits, notifying the tax authority no later than January 20, 2002 year. With this advance payment in January calculated such taxpayers based on the actual profits for the month of December of the year 2001 ".
Article 6. (Repealed-Federal Act of 24.07.2002 N 104-FZ) Article 7. Premiums received on the savings part of the labour pension, the Pension Fund of the Russian Federation are counted separately from other revenues.
For the period prior to the entry into force of the Federal law governing investment funds for accumulative part of labour pension in the Russian Federation, but not more than six months, the Government of the Russian Federation establishes interim arrangements for the placement of funds insurance contributions into the Pension Fund of the Russian Federation submitted to the progressive part of the labour pension.
Article 8. The provisions of paragraph 2 of article 239 of the tax code of the Russian Federation shall be null and void since January 1, 2003 year.
Article 9. If the amount at the end of the month, which reduced the amount of the unified social tax (the amount of the advance payment of the uniform social tax) payable to the federal budget, the amount of premiums for compulsory pension insurance paid for the relevant month, such difference is recognized with 15-th day of the month following the month for which paid prepayments of the uniform social tax, lowering the amount of the single social tax. The provisions of this article shall cease to have effect with the January 1, 2003 year.
Article 10. This federal law shall enter into force on January 1, 2002 onwards, except for paragraph 9 of paragraph 11 of article 1, which comes into force from January 1, 2003 year.
Article 11. The President of the Russian Federation and to entrust the Government of the Russian Federation to bring its normative acts in compliance with this federal law.
The President of the Russian Federation v. Putin in Moscow, the Kremlin December 31, 2001 N 198-FZ