RUSSIAN FEDERATION FEDERAL ACT amending article 26 of the Federal Act on the entry into force of part two of the tax code of the Russian Federation and amending certain legislative acts of the Russian Federation on taxes "passed by the State Duma November 15, 2001 year approved by the Federation Council December 5, 2001 year Article 1. Article 26 of the Federal law dated August 5, 2000 N 118-FZ "on the entry into force of part two of the tax code of the Russian Federation and amending certain legislative acts of the Russian Federation on taxes" (collection of laws of the Russian Federation, 2000, no. 32, p. 3341) worded as follows: "article 26. Set that to January 1, 2002 year exempt from value added tax on operations (including transfer, implementation, providing for their own needs) of goods (except for excisable goods, minerals and minerals as well as other items on the list approved by the Government of the Russian Federation on presentation of the all-Russian public organizations of invalids), services (excluding brokerage and other intermediary services) produced and implemented by organizations If the average number of disabled persons among their employees is not less than 50 per cent, and their share in the Fund of pay is not less than 25 per cent.
Article 2. This federal law shall enter into force on the expiry of one month from the day of its official publication.
The effect of this federal law shall apply to legal relationships arising from January 1, 2001 year.
The President of the Russian Federation v. Putin in Moscow, the Kremlin December 15, 2001 N 165-FZ