On Amendments And Additions To Article 149 And 164, Part Two Of The Tax Code Of The Russian Federation
Original Language Title: О внесении изменений и дополнений в статьи 149 и 164 части второй Налогового кодекса Российской Федерации
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The Russian Federation
On Amendments and Additions to Articles 149 and 164
Part Two Tax Code of the Russian Federation
, adopted by the State Duma 20 December 2001
Approved by the Federation Council on 26 December 2001
(In the wording of the Federal Law
from 31.12.2002 N 195-FZ
Article 1. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3340; 2001, N 1, article 18) the following changes and additions:
1. Paragraphs 2 and 3 of article 149, paragraph 2, should be deleted.
2. Article 164, paragraph (2), should be added to 3 and 4 of the following:
" 3) periodical publications, except for periodicals of advertisement or erotic nature;
academic and scientific bookkeeping. products;
for the forwarding and delivery of periodicals and book products that are specified in paragraphs 1 and 2 of this subparagraph;
editorial and publishing services related to production of periodicals and book products as specified in paragraphs 1 and 2 Second subparagraph;
services for advertising and informational announcements in periodicals, which are indicated in the first paragraph of this subparagraph;
Periodicals of printed publications, which are indicated in the first paragraph of this subparagraph, including the delivery of a periodical printed publication to the subscriber, if the delivery is included in the subscription contract.
For the purpose of this subparagraph, a periodical publication is a newspaper, a journal, an almane, a bulletin, a different publication with a permanent name, a current number and an output in light at least once a year.
For the purpose of this subparagraph, periodical publications of the advertising character include periodicals in which advertising exceeds 40 per cent of the volume of one periodical press issue;
4) The following medical goods of domestic and foreign production:
medicines, including medicinal substances, including intrapharmacy;
medical products. ".
Article 2. To establish that transactions for the sale of products Mass information exempted from taxation of value added tax in accordance with article 149 (3) (21) of part two, part two
Article 3. This Federal Law shall come into force at the expiration of one month from the date of its official publication, but not earlier than the first number of the regular tax period on the value added tax.
This Federal Act applies to legal relations that have arisen since 1 January 2002, unless otherwise provided for in this article.
The amounts of advance payments received by the organizations in 2001 for the implementation of periodic publications through subscriptions to 2002 are not subject to value added tax.
Set that paragraphs 3 to 6 of paragraph 2 of Article 164, paragraph 2, of the Tax Code of the Russian Federation shall cease to be effective on 1 January 2005. (In the wording of Federal Law
of 31.12.2002) N 195-F
President of the Russian Federation Vladimir Putin
28 December 2001
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