RUSSIAN FEDERATION FEDERAL LAW On introducing amendments and additions to the Federal Law "On Introduction of Part Two Tax Code of the Russian Federation and Introduction" changes in some
Russian Federation's tax laws " Adopted by the State Duma on 22 February 2001 Approved by the Federation Council on 14 March 2001 class="ed"> (In the federal laws
dated 29.07.2004 N 95-FZ;
of 22.08.2004 N 122-FZ; of 24.07.2009 N 213-FZ Article 1. Federal Law No. 118-FZ of 5 August 2000 " On the introduction of Part Two of the Tax Code of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3341) the following changes and additions: 1. Article 2 should read as follows: " Article 2. (Statement of Congress of People's Congress) 1871), with the exception of the following subparagraphs of article 5, paragraph 1, which cease to be in effect as from 1 January 2002: of the subparagraph "t" for exemption from the payment of the value added tax for the construction of houses produced from use of budgets at all levels, provided that such funds represent at least 50 per cent of the value of these works; of the "part of the exemption from the payment of the value added tax of medicines, articles" Medical equipment and medical equipment; part of the "c" Exemption from payment of value added tax brought into the territory of the Russian Federation of raw materials, materials and equipment purchased by enterprises of folk art crafts for the production of products of folk art fisheries, as well as paragraphs 3 and 6 of the subparagraph; sub-item "e"; "e" in the exemption from payment of the value-added tax of works and services for the restoration and protection of historical and cultural monuments, protected areas State; Law "On Excise" (edited by the State) Federal Law of 7 March 1996 N 23-FZ) (Statements of Congress of People's Deputies of the RSFSR and the Supreme Soviet of the RSFSR, 1991, N 52, art. 1872; Legislative Assembly of the Russian Federation, 1996, 1016); Order of the Supreme Soviet of the RSFSR of 6 December 1991 N 1994-I "On the procedure for introduction of the Tax Value Added Tax" and "On Excise" (Statements of Congress of People's Deputies of the RSFSR and the Supreme Soviet of the Russian Federation) RSFSR, 1991, N 52, sect. 1873) concerning the introduction of the Law of the RSFSR "On Excise"; Law of the Russian Federation of 7 December 1991 No. 1998-I "On Income Tax from Natural Persons" (Bulletin of Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation) of the Russian Federation, 1992, 591), with the exception of article 12, part three, of the sale of securities, which shall cease to have effect from 1 January 2002; paragraph 1 of the resolution of the Supreme Soviet of the Russian Federation of 27 December 1991: N 2122-I " OF THE PRESIDENT OF THE RUSSIAN FEDERATION 180) in respect of the approval of the Procedure for the payment of insurance contributions by employers and citizens to the Pension Fund of the Russian Federation (Russian Federation); Act of 22 May 1992 No. 2813I on amendments and additions to the Russian Federation Act Statement of the Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, 1229); paragraphs 2-4 of Article 1 of the Law of the Russian Federation of 16 July 1992 No. 3317-I "On introducing amendments and additions to the tax system of the Russian Federation" (Bulletin of Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation) Federation, 1992, N 34, sect. OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Russian Federation, 1993, Article 1 of the Law of the Russian Federation of 25 December 1992 No. 4229-I "On amendments and additions to the Laws of the Russian Federation" On Excise "and" On Subsoil ", in connection with the regulation of the Russian Federation's tax legislation. Congress of People's Deputies of the Russian Federation 74); Resolution of the Supreme Soviet of the Russian Federation of 11 February 1993 N 4460-I "On amendments and additions to the Method of payment of insurance contributions by employers and citizens to the Pension Fund of the Russian Federation (Russia)" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 293); Paragraph 4 of paragraph 3 of the decree of the Supreme Council of the Russian Federation of 24 February 1993, No. 4543-I "On the procedure for financing compulsory health insurance for citizens for 1993" (Bulletin of Congress of People's Deputies of the Russian Federation) of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, 591) as part of the procedure for the payment of insurance contributions by employers-enterprises, institutions, organizations and other entities to the Federal Compulsory Medical Insurance Fund and the territorial funds of compulsory health insurance, and See also sub-items 8, 10, paragraph 3, paragraph 17, paragraph 5, of the Regulation on the territorial fund of compulsory health insurance, as approved by the said Ordinance, in the part of the insurance contributors ' employers-enterprises, institutions, organizations and other entities; OF THE PRESIDENT OF THE RUSSIAN FEDERATION Art. 387);
paragraphs 5 and 6 of Article 1 of the Law of the Russian Federation of 6 March 1993, No. 4618-I "On amendments and additions to the RSFSR Law on State pensions in the RSFSR", " On the tax on property moving in succession or of the Russian Federation "On State duty", "On the tax on property of enterprises", "On income tax", "On income tax from individuals" of the Congress of People's Deputies of the Russian Federation and the Supreme Russian Federation Council, 1993, 486); Article 11-1 of the Law of the Russian Federation of 1 April 1993 N 4730-I 'On the State Border of the Russian Federation' (Vedomra of the Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, No. 17, art. 594); Resolution of the Supreme Soviet of the Russian Federation of 8 June 1993 N 5132-I "On approval of Regulations on State Fund for Employment of the Population of the Russian Federation" (Statements of Congress of People's Deputies of the Russian Federation and of the Russian Federation, 1993, No. 911); Russian Federation Law No. 5604-I of 6 August 1993 "On amendments to the Law of the Russian Federation" On Excise " (Bulletin of Congress of People's Deputies of the Russian Federation and of the Supreme Soviet of the Russian Federation, 1993, N 35, Art. 1415); Article 1, paragraph 1, of the Federal Act of 27 October 1994 N 29-FZ " On introducing amendments and additions to certain laws of the Russian Federation on taxes and on the peculiarities of the procedure for deductions to certain State extrabudgetary resources. Russian Federation Law Assembly, 1994, N 27, Art. 2823); paragraphs 2 and 5 of Article 1 of the Federal Act of 11 November 1994 N 37-FZ "On introducing amendments and additions to certain laws of the Russian Federation on taxes and on the establishment of privileges on compulsory payments to extrabudgetary resources" State funds " (Legislative Assembly of the Russian Federation, 1994, No. 29, art. 3010); Federal Act of 6 December 1994, No. 57-FZ "On introducing amendments and additions to the Law of the Russian Federation" On value added tax " (Assembly of Laws of the Russian Federation, 1994, N 33, Art. 3407); Federal Act of 23 December 1994 No. 74-FZ "On introducing amendments and additions to the Law of the Russian Federation" On income tax from natural persons " (Assembly of Russian legislation, 1994, N 35, art. 3654); article 1, paragraph 4, of the Federal Act of 27 January 1995, No. 10-FZ "On introducing amendments and additions to certain legislative acts of the Russian Federation in connection with the adoption of the Russian Federation law on the status of military personnel" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 346); Federal Act of 25 April 1995, No. 63-FZ "On amendments and additions to the Russian Federation's Law on the Value Added Tax" (Legislative Assembly of the Russian Federation, 1995, No. 18, art. 1591); Article 1, paragraph 1, of the Federal Act of 26 June 1995 "On amendments and additions to the laws of the Russian Federation" On income tax from natural persons "and" On income tax for enterprises and organizations " (Assembly OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2403); Federal Act No. 125-FZ of 4 August 1995 "On amendments to Article 9 of the Law of the Russian Federation" On income tax from natural persons " (Assembly of Russian legislation, 1995, N 32, art. 3201); Article 2 of the Federal Act of 7 August 1995, No. 128-FZ "On amendments to the laws of the Russian Federation" On customs tariff "and" On value-added tax " in connection with the implementation of housing and social programs OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3204); Article 38, paragraph 3 of the Federal Law of 22 August 1995 N 151-FZ "On emergency and rescue services and status of rescue workers" (Assembly of Russian legislation, 1995, N 35, art. 3503); Article 1 of Federal Act No. 188-FZ of 30 November 1995 "On introducing amendments and additions to certain laws of the Russian Federation on taxes" (Assembly of Russian Federation Law, 1995, N 49, sect. 4695); Article 1, paragraphs 2 and 6 of the Federal Law of 27 December 1995, No. 211-FZ "On introducing amendments and additions to certain legislative acts of the Russian Federation in connection with the adoption of the Federal Law on Fire Safety" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4); Federal Act of 5 March 1996 No. 22-FZ "On amendments to Article 6 of the Law of the Russian Federation" On income tax from natural persons " (Assembly of Russian legislation, 1996, N 11, art. 1015); Federal Act of 7 March 1996 No. 23-FZ "On amendments to the law of the Russian Federation" On excises " (Legislative Assembly of the Russian Federation, 1996, N 11, art. 1016); Federal Act No. 25 of 1 April 1996 on amendments and additions to the Law of the Russian Federation on the Tax on Value Added Tax (Assembly of Laws of the Russian Federation, 1996, N 14, Art. 1399); Federal Act of 22 May 1996 N 45-FZ "On introducing amendments to the Law of the Russian Federation" On the Tax on Value Added " (Assembly of Laws of the Russian Federation, 1996, N 22, Art. 2582); Federal Act of 21 June 1996 No. 83-FZ "On amendments and additions to the Law of the Russian Federation" On income tax from natural persons " (Assembly of Russian legislation, 1996, N 26, art. 3035); Federal Act of 10 January 1997, No. 11-FZ "On amendments to the Law of the Russian Federation" On income tax from natural persons " (Assembly of Russian legislation, 1997, N 3, art. 355); Federal Act of 10 January 1997, N 12-FZ "On introducing amendments and additions to the Federal Law" On Excise " (Collection of Laws of the Russian Federation, 1997, N 3, st. 356); Article 15 of Federal Act No. 31 of 26 February 1997 on mobilization and mobilization in the Russian Federation (Assembly of Russian Laws, 1997, No. 9, art. 1014); Federal Act No. 54-FZ of 17 March 1997 on amending article 5 of the Russian Federation Law on the Value Added Tax (Legislative Assembly of the Russian Federation, 1997, N 12, art. 1377); Federal Act No. 73-FZ of April 28, 1997 "On amendments to the Law of the Russian Federation" On the Tax of Value Added " (Collection of Laws of the Russian Federation, 1997, N 18, Art. 2102); Article 2 of the Federal Law of 5 May 1997, No. 77-FZ " On introducing amendments and additions to the Regulation on the Pension Fund of the Russian Federation (Russia), the procedure for the payment of insurance contributions by employers and citizens to the Pension Fund. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2188); Federal Act of 28 June 1997, N 94-FZ "On introducing amendments and additions to the Law of the Russian Federation" On income tax from natural persons " (Assembly of Laws of the Russian Federation, 1997, N 26, Art. 2955); Federal Act of 31 December 1997, No. 159-FZ "On introducing amendments and additions to the Law of the Russian Federation" On income tax from natural persons " (Assembly of Russian Federation Law, 1998, No. 1, art. 6); Federal Act of 14 February 1998, No. 29-FZ "On introducing amendments and additions to the Federal Law" On Excise " (Collection of Laws of the Russian Federation, 1998, No. 7, Art. 800); Article 8 of the Federal Law of 21 July 1998, No. 117-FZ "On introducing amendments and additions to legislative acts of the Russian Federation in connection with the reform of the penal correction system" (Legislative Assembly of the Russian Federation); Federation, 1998, N 30, sect. 3613); Federal Act of 23 July 1998 No. 118-FZ "On introducing amendments and additions to the Federal Law" On Excise " (Collection of Laws of the Russian Federation, 1998, N 30, st. 3614); Part One of Article 3, Articles 4, 5 and Part 4 of Article 9 of the Federal Law of 31 July 1998 No. 147-FZ "On the Introduction of Part I of the Tax Code of the Russian Federation" (Legislative Assembly of the Russian Federation) Federation, 1998, No. 31, sect. 3825); Federal Act of 31 July 1998, No. 153-FZ "On introducing amendments and additions to Article 11-1 of the Law of the Russian Federation" On the State Border of the Russian Federation " (Assembly of Legislation of the Russian Federation, 1998, N 31, sect. 3831); Article 12 of the Federal Act of 29 December 1998, No. 192-FZ "On priority measures in the field of budgetary and fiscal policy" (Legislative Assembly of the Russian Federation, 1999, N 1, sect. 1); Article 1 of the Federal Law of January 6, 1999, No. 10-FZ "On introducing additions to certain laws of the Russian Federation on taxes" (Collection of Laws of the Russian Federation, 1999, N 2, art. 237); Federal Act of 9 February 1999 N 23-FZ "On introducing amendments and additions to the Law of the Russian Federation" On income tax from natural persons " (Assembly of Russian Federation Law, 1999, N 7, Art. 870); Articles 9 and 11 of the Federal Law of 10 February 1999 N 32-FZ "On introducing amendments and additions to legislative acts of the Russian Federation arising from the Federal Law on Product Section Agreements" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 879); Article 1, paragraph 2, of the Federal Act of 31 March 1999 "On amendments and additions to certain legislative acts of the Russian Federation on taxes" (Assembly of Russian Federation Law, 1999, No. 14, art. 1662); Federal Act of 31 March 1999 N 65-FZ "On introducing amendments and additions to the Law of the Russian Federation" On income tax from natural persons " (Assembly of Russian Law, 1999, N 14, art. 1663); paragraphs 2, 4 and 3 of article 2, paragraph 5, of the Federal Act of 4 May 1999 N 95-FZ "On grant aid (assistance) of the Russian Federation and amendments and additions to selected legislative acts of the Russian Federation". OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2221); Federal Act of 8 July 1999 N 141-FZ "On Tax on Certain Types of Means" (Collection of Laws of the Russian Federation, 1999, N 28, Art. 33,74); paragraph 1 and paragraph 3 of article 1, paragraph 4, of the Federal Act of 9 July 1999 N 155-FZ "On introducing amendments and additions to the Federal Law" On Introduction of Part I of the First Tax Code of the Russian Federation " (Collection of amendments and additions to the Federal Act) of the Russian Federation, 1999, No. 3488); Federal Act of 25 November 1999 N 207-FZ "On introducing amendments and additions to the Law of the Russian Federation" On income tax from natural persons " (Assembly of Russian legislation, 1999, N 49, sect. 5903); Federal Act of 2 January 2000, No. 2-FZ "On amendments and additions to the Federal Law" On Excise " (Collection of Laws of the Russian Federation, 2000, N 2, st. 123); Article 2 of Federal Act No. 19 of 2 January 2000 "On amendments to Article 44 of the Federal Law" On Prosecution of the Russian Federation "and Article 3 of the Law of the Russian Federation" On Income Tax from Natural Persons " OF THE PRESIDENT OF THE RUSSIAN FEDERATION 140); Federal Act No. 36-FZ of 2 January 2000 "On amendments to the Law of the Russian Federation" On value added tax " (Legislative Assembly of the Russian Federation, 2000, N 2, art. 157); Federal Act of 2 January 2000, N 38-FZ On Amendments and Additions to the Payment of Insurance Contributions by Employers and Citizens Pension Fund of the Russian Federation (Russian Federation) THE RUSSIAN FEDERATION, 2000, N 2, 159). " 2. (Spend on January 1, 2005-Federal Law of 22.08.2004) N 122-F) 3. In article 6: 1), in the first paragraph, replace "next change" with "next change"; 2), paragraph 1 should read: " 1. Article 6 should read as follows: " Article 6. Prior to the introduction of the relevant chapters of the Second Code, which provide for the taxation of financial instruments of urgent transactions and securities, the provisions of article 40, paragraphs 3 and 10, of Part 1 of the Code shall not apply The definition of market prices for financial instruments for urgent transactions and securities. "; 3), paragraph 2, should be deleted. 4. (Spspent power from January 1, 2005-Federal law of 29.07.2004) N 95-F) 5. Add articles 8-1, 8-2, and 8-3 to read: " Article 8-1. In the third part of Article 44 of the Law of the Russian Federation of 1 April 1993, N 4730-I "On the State Border of the Russian Federation" (Bulletin of Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, N 17, Art. 594; Legislative Assembly of the Russian Federation, 1996, No. 50, article 5610) the words "border-control duties for border control" and "delete". Article 8-2. In Part 5 of Article 2 of the Federal Law of 10 January 1996 No. 6-FZ "On additional guarantees for the social protection of judges and employees of the courts of the Russian Federation" (Assembly of Russian legislation, 1996, N 3, art. (144) The words "and shall not be taxable" should be deleted. Article 8-3. Article 41 of the Tax Code of the Russian Federation. (3824) Replace the words "Income tax from natural persons" with the words "Income tax". ". 6. In the fourth and fifth article 9, the word "payments" should be replaced by the word "contributions".(Uexpunes part of the fourth article 9-Federal Law dated 24.07.2009 N 213-FZ 7. In Article 10: (Paragraph is no-valid-Federal Law of 24.07.2009 N 213-FZ) (Paragraph is lost by force-Federal Law of 24.07.2009) N 213-FZ) part two-fourth after the words "Invisible, foams and fines" are supplemented by the words "arising as of 1 January 2001,". 8. In article 13, paragraph 2, the words "The realization of these goods in the territory of the Russian Federation shall be taxed by the value added tax in the order and at the rate" shall be replaced by the words "In the realization of these goods in the territory of the Russian Federation". The value-added tax is paid at rates and in order. 9. Article 15 should be deleted. 10. (Spconsumed by Federal Law of 24.07.2009) N 213-FZ 11. Article 18 should be supplemented by Parts Two and Three, as follows: Article 220, paragraph 2, of Part 2 of the Code, on the provision of property deductions for the sale of securities, shall be introduced effective 1 January 2002. Article 182, paragraph 1, paragraph 1, paragraphs 2 to 7, paragraph 2 of article 193, article 195, paragraph 4, 196 and 197, article 200, paragraph 6, with respect to the deduction of advance payment of special regional stamps, paragraphs The second-fourth paragraph 3 of article 204, as well as article 204, paragraph 5, in the payment of excise duty on alcoholic beverages, which is implemented with excise warehouses, and part two of the Code are introduced from 1 June 2001. ". Article 19 should read as follows: " Article 19. Insurance premiums on compulsory medical insurance of non-working population in territorial funds of compulsory medical insurance are made by the executive authorities of the constituent entities of the Russian Federation and local authorities In accordance with the regulations governing the payment of insurance contributions to the Federal Compulsory Medical Insurance Fund and the territorial funds of compulsory health insurance, approved by a decree of the Supreme Soviet of the Russian Federation 24 February 1993 Mandatory health insurance for 1993 ". Compulsory health insurance for non-working population is paid by payers in the order in force before the introduction Part Two of the Code. The Government of the Russian Federation determines the order and conditions for the restructuring of the debt of the insured persons to compulsory health insurance of the non-working population, including the cancellation of the accrued penalties available to them. as of 1 January 2001. ". 13. In article 20, for "1 January 2000", replace "1 January 2001" with "1 January 2001". 14. (Spconsumed by Federal Law of 24.07.2009) N 213-FZ) 15. In article 22, the word "taxes" should be deleted. 16. In article 27: , replace "article 149" with "article 149"; Table of contents, management of the household's operation at the expense of the target costs ". 17. Article 28 should read as follows: " Article 28. Prior to the introduction of the relevant chapters of the Second Code in article 146, paragraph 1, subparagraph 2, article 160, paragraph 1, and article 160, paragraphs 1, 2, 4 and 5, paragraph 7, paragraph 7, article 191, paragraph 1, paragraph 1 of article 199, paragraph 2 214, paragraphs 9 and 10 of article 217, paragraph 1 of article 221, paragraph 4 of article 236, of the reference to the provisions of Part Two of the Code equate to references to existing federal laws on specific taxes and charges. ". 18. In article 31: , Part Two of the Code shall be replaced by the words "Unless otherwise provided for in this article, Part Two of the Code"; to be supplemented with a third reading: " Specified in paragraph The first paragraph of article 171, paragraph 6, of the second part of the Code, is deduced after the adoption of the objects of the completed or unfinished capital, respectively, only in respect of the amount of the tax attributable to implementation of work carried out after 31 December 2000, subject to the provisions of article 172 Part Two of the Code. ". 19. Paragraph 3 of article 32 should be deleted. 20. Add articles 32-1 and 32-2 to read: (Paragraphs 2 to 4 have been lost since 1 January 2005-Federal Law dated 29.07.2004 N 95 FH) Article 32-2. In case of failure to collect the amount of tax penalties for violations of Russian legislation on taxes and charges, which until the introduction of the Tax Code of the Russian Federation were charged in an indisputable manner and on which the decision was taken The tax authority was issued before 1 January 1999, and the rules applying to the underpayment of article 59, paragraph 1, of the First Tax Code of the Russian Federation are applicable. ". Article 33, after the words "Part Two of the Code", should be supplemented by the words "and by this Federal Law". Article 2. Invite the President of the Russian Federation and instruct the Government of the Russian Federation to bring its normative legal acts into compliance with this Federal Law. Article 3. This law shall come into force at the expiration of one month from the date of its official publication. President of the Russian Federation Vladimir Putin Moscow, Kremlin 24 March 2001 N 33-FZ
