RUSSIAN FEDERATION FEDERAL LAW on amendments and additions to article 149 and 164, part two of the tax code of the Russian Federation Adopted by the State Duma of December 20, 2001 year approved by the Federation Council of the year December 26, 2001 (as amended by the Federal law dated 31.12.2002 N 195-FZ), Article 1. Amend articles 149 and 164, part two of the tax code of the Russian Federation (collection of laws of the Russian Federation, 2000, no. 32, St. 3340; 2001, N 1, art. 18) the following amendments and supplements: 1. the second and third Paragraphs of subparagraph 1 of article 149, paragraph 2, should be deleted.
2. paragraph 2 of article 164 supplement subparagraphs 3 and 4 read as follows: "3) periodical publications, except for periodicals advertising or erotic nature;
academic and scientific books;
forwarding services and delivery of periodicals and books, which are listed in the first and second indent of this subparagraph;
editorial and publishing services associated with the production of periodicals and books, which are listed in the first and second indent of this subparagraph;
services for advertising and informational messages in periodic publications which are specified in the first paragraph of this subparagraph;
services in registration and execution of contract subscriptions to periodicals that are specified in the first paragraph of this subparagraph, including the delivery of periodical printed publising subscriber, if delivery is provided for in the contract for the subscription.
For purposes of this subparagraph under periodical publication refers to newspaper, magazine, Almanac, newsletter, other Edition, has a permanent name, the current number and goes in at least once a year.
For purposes of this subparagraph, periodic publications, promotional include periodicals, in which advertising exceeds 40 per cent of one issue of the periodical printed publising;
4) following medical products of domestic and foreign production: medicines including medicinal substances, including in-store preparing of production;
medical products ".
Article 2. Set that to implement the media products that are exempted from value-added tax in accordance with subparagraph 3 of article 149 item 21 part two of the tax code of the Russian Federation from January 1, 2001 year on year are December 31, 2001 including operation on placement of informational messages in periodicals nereklamnogo and nejeroticheskogo nature.
Article 3. This federal law shall enter into force on the expiry of one month from the day of its official publication, but not before the 1-St of the next tax period for value added tax.
The effect of this federal law shall apply to legal relationships arising from January 1, 2002 year, unless otherwise provided for in this article.
The amount of advance payments received in the year 2001 in organizations through the implementation of printed periodicals through subscription for the year 2002, shall not be subject to value added tax.
Install that paragraphs third-sixth subparagraph 3 of paragraph 2 of article 164 of the tax code of the Russian Federation shall be null and void since January 1, 2005 year. (As amended by the Federal law dated 31.12.2002 N 195-FZ), the President of the Russian Federation v. Putin Kremlin, Moscow, N December 28, 2001 179-FZ