On Introducing Changes And Additions Into The Law Of The Russian Federation "on Operations With Securities"
Original Language Title: О внесении изменений и дополнений в Закон Российской Федерации "О налоге на операции с ценными бумагами"
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Overtaken by Federal Law dated 02.11.2004 N 127-FZ RUSSIAN FEDERATION FEDERAL LAW On Amendments and Additions to the Law of the Russian Federation "On the Tax on Transactions of Securities" Adopted by the State Duma on 25 April 2001 Approved by the Federation Council on 16 May 2001 Article 1. Russian Federation law on taxation on transactions with securities (in the wording of Federal Law dated October 18, 1995 N 158-FZ) (Statements of Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, N 11, p. 523; Legislative Assembly of the Russian Federation, 1995, No. 43, art. 4011; 1998, N 12, article 1349) The following changes and additions: 1. In the second article, paragraph 2: the second paragraph should read: "The nominal value of the shares of the joint-stock company, placed among the founders of the joint-stock company in the establishment of a joint-stock company;" add the following paragraphs: " Nominal value of the issue of shares in a joint-stock company if its authorized capital is increased by increasing the nominal value of the allocated shares in a part equal to the value of the shares authorized capital of the joint-stock company before it is increased; Nominal amount of issue of the legal entity's emission securities, except for the nominal value of the issue of shares, when converting into them the securities of the specified legal entity in case of its conversion in part equal to the size Previously registered (prior to conversion) of issuing securities of this legal entity; par value of shares of joint-stock company created by conversion of legal entity to other legal entity forms, in part not exceeding the size of the authorized capital The capital, the equity fund of the co-operative) of the converted legal entity; nominal value of issuing legal entity emission securities, except for the nominal value of shares, when converting previously emissistic securities into them Paper attached to the legal person of another legal entity (other legal persons) in the part equal to the amount of previously registered (prior to the accession) issue of the issue of the emissive securities; nominal value of the release of the state securities of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION The securities are transferred and (or) encumbered in favour of the authorized body of the executive branch, subject to the terms of the said restructuring of the debt before the specified budgets; par value of the bond issue, by the Central Bank of the Russian Federation for the monetary policy in accordance with the applicable law. ". 2. Article 5 should be supplemented with Parts Two and Three: " In case of infringement of the restructuring of the debt of joint-stock companies to budgets of all levels, the tax on the emission of securities transferred to and (or) The encumbered in favour of the appropriate competent executive authority is paid by the issuer of the securities within three working days from the date of the notification by the relevant executive authority of the company to the sale of the said of the securities and transfers to the federal budget. Within three working days from the date of payment of tax, the taxpayer submits to the appropriate tax authority the amount of the tax with the total amount of issue of securities. ". Article 2. True Fed. The law enters into force at the expiration of one month from the date of its official publication. Article 1, tenth paragraph 1, of this Federal Act applies to legal relations that have arisen since 26 November 1998. President of the Russian Federation Vladimir Putin Moscow, Kremlin 30 May 2001 N 69-FZ
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