On Amendments And Additions To 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 "

Original Language Title: О внесении изменений и дополнений в Федеральный закон "О введении в действие части второй Налогового кодекса Российской Федерации и внесении изменений в некоторые законодательные акты Российской Федерации о налогах"

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RUSSIAN FEDERATION FEDERAL LAW on amendments and additions to 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 on February 22, 2001 year approved by the Federation Council of the year March 14, 2001 (as amended by the federal laws from 29.07.2004 N 95-FZ;
from 22/08/2004, no. 122-FZ; from 24.07.2009 N 213-FZ), Article 1. To amend 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, St. 3341) the following amendments and supplements: 1. Article 2 shall be amended as follows: "article 2. Null and void from the date of the enactment of the code, part two: the law of the Russian Federation dated December 6, 1991-1992 I N "on value added tax" (Congress of folk art. 1871), except in the following subparagraphs of paragraph 1 of article 5, which lose their validity with the January 1, 2002 year: sub-item "t" part exemption from value-added tax on the construction of residential houses produced with the assistance of budgets of all levels, provided that such funds shall be not less than 50 per cent of the value of these works;
subparagraph "y" part exemption from value-added tax on medicines, healthcare products and medical equipment;
the sub-item "щ" exemption from value-added tax on goods imported into the territory of the Russian Federation raw materials and equipment, which are bought by enterprises of national art crafts for manufacture of products of national art crafts, as well as the third and sixth paragraphs of the specified sub-item; the sub-item "e";
the sub-item "I-1" part of the exemption from value added tax on work and services on restoration and protection of historical and cultural monuments protected by the State;
Federal Act entitled "Excise Act" (as amended by the Federal law of March 7, 1996 N 23-FZ) (statements of the RSFSR Congress of people's deputies and the Supreme Soviet of the RSFSR, 1991, no. 52, p. 1872; Collection of laws of the Russian Federation, 1996, no. 11, art. 1016);
the Decree of the Supreme Soviet of the RSFSR from year N December 6, 1991-1994 (I) on the procedure for enacting the laws of CRIMINAL PROCEDURE of the RSFSR "on value added tax" and "excise" (records of the RSFSR Congress of people's deputies and the Supreme Soviet of the RSFSR, 1991, no. 52, art. 1873) with the enactment of the Act of the RSFSR "on excise taxes";
Law of the Russian Federation dated December 7, 1991-1998, N I "about surtax from physical persons" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, N 12, art. 591), except for the third part of article 12 in part sale of securities which shall cease to have effect with the January 1, 2002 year;
paragraph 1 of the resolution of the Supreme Soviet of the Russian Federation dated December 27, 1991 year 2122 N-I "Questions the Pension Fund of the Russian Federation (Russia)" (records of the RSFSR Congress of people's deputies and the Supreme Soviet of the RSFSR, 1992, N 5, art. 180) in part of the approval procedure of payment of insurance contributions by employers and citizens to the Pension Fund of the Russian Federation (Russia);
The law of the Russian Federation from May 22, 1992 N 2813-I "about entry of changes and additions in the law of the RSFSR" on value added tax "(records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, no. 23, art. 1229);
paragraphs 2-4 of article 1 of the law of the Russian Federation dated July 16, 1992 N 3317-I "on amendments and additions to the tax system in Russia" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, no. 34, art. 1976);
items 1-3 of article 1 of the law of the Russian Federation dated December 22, 1992 N 4178-I "on amendments and additions to certain laws of the Russian Federation on taxes" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, N 4, art. 118);
Article 1 of the law of the Russian Federation dated December 25, 1992 N 4229-I "on amendments and additions to Legislation of the Russian Federation" on excise taxes "and" bowels "in connection with the streamlining of the tax legislation of Russia" (Gazette of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, N 2, art. 74);
the Decree of the Supreme Council of the Russian Federation of February 11, 1993, N-4460 (I) "on introducing changes and additions into the order of payment of insurance contributions of employers and citizens to the Pension Fund of the Russian Federation (Russia)" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, no. 8, p. 293);

paragraph four of paragraph 3 of the resolution of the Supreme Soviet of the Russian Federation of February 24, 1993 N 4543-I "on order of financing of obligatory medical insurance of citizens for the year 1993" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, N 17, art. 591) order payment of insurance contributions of employers-enterprises, institutions, organizations and other economic entities in the Federal compulsory medical insurance fund and the territorial compulsory medical insurance funds, as well as subparagraphs 8, paragraph 10, indent 3, paragraph 5 of the regulations on the 17th the territorial compulsory medical insurance fund, as approved by the above mentioned Decree, part of payers of insurance contributions of employers-enterprises, institutions, organizations and other economic agents;
Law of the Russian Federation dated February 25, 1993 N 4554-I "on amending the law of the Russian Federation" on value added tax "(records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, N 11, art. 387);
paragraphs 5 and 6 of article 1 of the law of the Russian Federation from March 6, 1993 N 4618-I "on amendments and additions to the laws of CRIMINAL PROCEDURE of the RSFSR" on State pensions in the RSFSR "on personal property, inheritance or donation", the laws of the Russian Federation "on State duty", "on property tax for enterprises", "on value added tax", "about surtax from physical persons" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation , 1993, N 14, art. 486);
Article 11-1 of the law of the Russian Federation from April 1, 1993 N 4730-I "on the State border of the Russian Federation" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, no. 17, p. 594);
the Decree of the Supreme Council of the Russian Federation dated June 8, 1993 N 5132-I "on approval of the regulations on State Employment Fund of the Russian Federation" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, no. 25, p. 911);
The law of the Russian Federation from August 6, 1993 N 5604-I "on amending the law of the Russian Federation" on excise taxes "(records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, no. 35, St. 1415);
paragraph 1 of article 1 of the Federal law of October 27, 1994 N 29-FZ "on amendments and additions to certain laws of the Russian Federation on taxes and on peculiarities of order deductions to individual State off-budget funds" (collection of laws of the Russian Federation, 1994, no. 27, p. 2823);
paragraphs 2 and 5 of article 1 of the Federal law dated November 11, 1994 N 37-FZ "on amendments and additions to certain laws of the Russian Federation on taxes and on establishing benefits on obligatory payments in off-budget State funds" (collection of laws of the Russian Federation, 1994, no. 29, art. 3010);
Federal law dated December 6, 1994 N 57-ФЗ "about entry of changes and additions in the law of the Russian Federation" on value added tax "(collection of laws of the Russian Federation, 1994, no. 33, art. 3407);
Federal law dated December 23, 1994 N 74-ФЗ "about entry of changes and additions in the law of the Russian Federation" about surtax from physical persons "(collection of laws of the Russian Federation, 1994, no. 35, St. 3654);
paragraph 4 of article 1 of the Federal law dated January 27, 1995, N 10-FZ "on amendments and additions to certain legislative acts of the Russian Federation in connection with adoption of the law of the Russian Federation regarding the status of military servicemen" (collection of laws of the Russian Federation, 1995, N 5, art. 346);
The Federal law of April 25, 1995 N 63-FZ "about entry of changes and additions in the law of the Russian Federation" on value added tax "(collection of laws of the Russian Federation, 1995, no. 18, art. 1591);
paragraph 1 of article 1 of the Federal law dated June 26, 1995 N 95-FZ "on amendments and additions to Legislation of the Russian Federation" about surtax from physical persons "and" about tax on profit of enterprises and organizations "(collection of laws of the Russian Federation, 1995, no. 26, art. 2403);
Federal law dated August 4, 1995 N 125-FZ amending article 9 of the law of the Russian Federation "about surtax from physical persons" (collection of laws of the Russian Federation, 1995, no. 32, St. 3201);
Article 2 of the Federal law dated August 7, 1995 N 128-FZ "on amendments to the laws of the Russian Federation" about customs tariff "and" on value added tax "with regard to the implementation of the housing and social construction for Russian servicemen" (collection of laws of the Russian Federation, 1995, no. 32, art. 3204);
paragraph 3 of article 38 of the Federal law dated August 22, 1995 N 151-ФЗ "About emergency services and rescue status" (collection of laws of the Russian Federation, 1995, no. 35, p. 3503);
Article 1 of the Federal law dated November 30, 1995, N 188-FZ "on amendments and additions to certain laws of the Russian Federation on taxes" (collection of laws of the Russian Federation, 1995, no. 49, article 4695);

paragraphs 2 and 6 of article 1 of the Federal law of December 27, 1995 N 211-FZ "on amendments and additions to certain legislative acts of the Russian Federation in connection with adoption of the Federal law" about fire safety "(collection of laws of the Russian Federation, 1996, N 1, art. 4);
Federal law dated March 5, 1996 N 22-FZ amending article 6 of the law of the Russian Federation "about surtax from physical persons" (collection of laws of the Russian Federation, 1996, no. 11, art. 1015);
Federal law dated March 7, 1996 N 23-FZ "on amending the law of the Russian Federation" on excise taxes "(collection of laws of the Russian Federation, 1996, no. 11, art. 1016);
The Federal law of April 1, 1996 N 25-ФЗ "about entry of changes and additions in the law of the Russian Federation" on value added tax "(collection of laws of the Russian Federation, 1996, no. 14, art. 1399);
The Federal law from May 22, 1996 N 45-FZ, "on additions to the Russian Federation law" on value added tax "(collection of laws of the Russian Federation, 1996, no. 22, art. 2582);
Federal law dated June 21, 1996 N 83-ФЗ "about entry of changes and additions in the law of the Russian Federation" about surtax from physical persons "(collection of laws of the Russian Federation, 1996, no. 26, art. 3035);
Federal law dated January 10, 1997, N 11-FZ "on amending the law of the Russian Federation" about surtax from physical persons "(collection of laws of the Russian Federation, 1997, no. 3, art. 355);
Federal law dated January 10, 1997 year N 12-FZ "on amendments and additions to the Federal Act entitled" Excise Act "(collection of laws of the Russian Federation, 1997, no. 3, art. 356);
Article 15 of the Federal law dated February 26, 1997, N 31-FZ "on mobilisation preparation and mobilisation in the Russian Federation" (collection of laws of the Russian Federation, 1997, N 9, p. 1014);
Federal law dated March 17, 1997 N 54-FZ "on amending article 5 of the law of the Russian Federation" on value added tax "(collection of laws of the Russian Federation, 1997, N 12, art. 1377);
The Federal law of April 28, 1997 N 73-FZ "on amending the law of the Russian Federation" on value added tax "(collection of laws of the Russian Federation, 1997, no. 18, art. 2102);
Article 2 of the Federal law of May 5, 1997 N 77-ФЗ "about entry of changes and additions to the Statute on the Pension Fund of the Russian Federation (Russia), the order of payment of insurance contributions by employers and citizens to the Pension Fund of the Russian Federation (Russia) and in the Russian Federation law" on State pensions in the Russian Federation "(collection of laws of the Russian Federation, 1997, no. 19, art. 2188);
Federal law dated June 28, 1997 N 94-ФЗ "about entry of changes and additions in the law of the Russian Federation" about surtax from physical persons "(collection of laws of the Russian Federation, 1997, N 26, art. 2955);
Federal law dated December 31, 1997 N 159-FZ "about entry of changes and additions in the law of the Russian Federation" about surtax from physical persons "(collection of laws of the Russian Federation, 1998, N 1, art. 6);
The Federal law from February 14, 1998 N 29-FZ "on amendments and additions to the Federal Act entitled" Excise Act "(collection of laws of the Russian Federation, 1998, N 7, art. 800);
Article 8 of the Federal law dated July 21, 1998 N 117-FZ "on amendments and additions to legislation of the Russian Federation in connection with the reform of the penal correction system (collection of laws of the Russian Federation, 1998, no. 30, art. 3613);
Federal law dated July 23, 1998 N 118-ФЗ "about entry of changes and additions to the Federal law on excise taxes" (collection of laws of the Russian Federation, 1998, N 30, art. 3614);
first part of article 3, articles 4, 5 and part of the fourth article of the Federal Act of 9 July 31, 1998 N 147-FZ "on the entry into force of the first part of the tax code of the Russian Federation (collection of laws of the Russian Federation, 1998, N 31, art. 3825);
Federal law dated July 31, 1998 N 153-FZ "on amendments and additions to article 11-1 of the law of the Russian Federation" on the State border of the Russian Federation "(collection of laws of the Russian Federation, 1998, N 31, art. 3831);
Article 12 of the Federal law of December 29, 1998, N 192-FZ "on urgent measures in the field of fiscal and taxation policies" (collection of laws of the Russian Federation, 1999, no. 1, text 1);
Article 1 of the Federal law dated January 6, 1999 N 10-FZ "on amendments to certain laws of the Russian Federation on taxes" (collection of laws of the Russian Federation, 1999, N 2, art. 237);
The Federal law from February 9, 1999 N 23-ФЗ "about entry of changes and additions in the law of the Russian Federation" about surtax from physical persons "(collection of laws of the Russian Federation, 1999, N 7, art. 870);
articles 9 and 11 of the Federal law dated February 10, 1999 N 32-ФЗ "about amendments to legislative acts of the Russian Federation changes and additions resulting from the Federal law on production sharing agreements" (collection of laws of the Russian Federation, 1999, N 7, art. 879);
Article 1, paragraph 2 of the Federal law dated March 31, 1999 N 64-FZ "on amendments and additions to certain legislative acts of the Russian Federation on taxes" (collection of laws of the Russian Federation, 1999, no. 14, p. 1662);

Federal law dated March 31, 1999 N 65-ФЗ "about entry of changes and additions in the law of the Russian Federation" about surtax from physical persons "(collection of laws of the Russian Federation, 1999, N 14, art. 1663);
paragraphs 2, 4 and subparagraph 3 of paragraph 5 of article 2 of the Federal law dated May 4, 1999 N 95-FZ "on grant aid (assistance) of the Russian Federation and the introduction of amendments and additions to certain legislative acts of the Russian Federation on taxes and on the establishment of the payment entitlements in the State budget funds in connection with the implementation of the grant aid (assistance) of the Russian Federation" (collection of laws of the Russian Federation , 1999, N 18, art. 2221);
Federal law dated July 8, 1999 N 141-ФЗ "about tax on certain types of vehicles" (collection of laws of the Russian Federation, 1999, no. 28, p. 3474);
paragraph 1 and paragraph three of paragraph 4 of article 1 of the Federal law dated July 9, 1999 N 155-ФЗ "about entry of changes and additions to the Federal Act" on the introduction of the first part of the tax code of the Russian Federation (collection of laws of the Russian Federation, 1999, no. 28, art. 3488);
Federal law dated November 25, 1999 N 207-ФЗ "about entry of changes and additions in the law of the Russian Federation" about surtax from physical persons "(collection of laws of the Russian Federation, 1999, no. 49, St. 5903);
Federal law dated January 2, 2000 N 2-ФЗ "about entry of changes and additions to the Federal law on excise taxes" (collection of laws of the Russian Federation, 2000, N 2, art. 123);
Article 2 of the Federal law dated January 2, 2000 N 19-FZ on amendments to article 44 of the Federal law "on the Prosecutor's Office of the Russian Federation" and in article 3 of the law of the Russian Federation "about surtax from physical persons" (collection of laws of the Russian Federation, 2000, N 2, art. 140);
Federal law dated January 2, 2000 N 36-FZ "on amending the law of the Russian Federation" on value added tax "(collection of laws of the Russian Federation, 2000, N 2, art. 157);
Federal law dated January 2, 2000 N 38-ФЗ "about entry of changes and additions into the order of payment of insurance contributions of employers and citizens to the Pension Fund of the Russian Federation (Russia)" (collection of laws of the Russian Federation, 2000, N 2, p. 159).
2. (repealed from January 1, 2005 year-Federal Act of 22/08/2004, no. 122-FZ) 3. Article 6:1) in the first subparagraph, the words "the following changes" were replaced by the words "next edit";
2) para 1 shall be amended as follows: "1. Article 6 shall be amended as follows:" article 6. Prior to the implementation of the relevant chapters of the second part of the code, which provides for the taxation of financial instruments futures and securities, the provisions of paragraphs 3 and 10 of article 40 of the first part of the Code do not apply in determining market prices of financial instruments futures and securities. ";
3) paragraph 2 should be deleted.
4. (repealed from January 1, 2005 onwards-the Federal law dated 29.07.2004 N 95-FZ) 5. Supplement articles 8-1, 8-2 and 8-3 as follows: "article 8-1. In the third subparagraph of the second part of article 44 of the law of the Russian Federation from April 1, 1993 N 4730-I "on the State border of the Russian Federation" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, N 17, art. 594; Collection of laws of the Russian Federation, 1996, no. 50, art. 5610), the words "a fee for making the border when implementing border controls and" should be deleted.
Article 8-2. In part 5 of article 2 of the Federal law dated January 10, 1996 N 6-FZ "on additional guarantees of social protection for judges and court workers of the Russian Federation" (collection of laws of the Russian Federation, 1996, no. 3, p. 144), the words "and are not taxed" be deleted.
Article 8-3. In article 41 and article 42, paragraph 1 of part 1 of the tax code of the Russian Federation (collection of laws of the Russian Federation, 1998, N 31, art. 3824), the words "income tax from physical persons" should be replaced by the words "income tax". ".
6. parts 4 and 5 of article 9 the word "payment" should be replaced by the word "contributions". (Ineffective portion of changes in part four article 9-the Federal law from 24.07.2009 N 213-FZ)
7. In article 10: (Paragraph repealed federal law from 24.07.2009 N 213-FZ) (Paragraph repealed federal law from 24.07.2009 N 213-FZ), part of the second quarter, after the words "Arrears, penalties and fines" add the words ", formed on January 1, 2001 year".
8. in paragraph 2 of article 13, the words "the implementation of these goods in the territory of the Russian Federation shall be subject to taxation of value added tax in order and at rates" were replaced by the words "in the implementation of these goods in the territory of the Russian Federation, the value-added tax is paid at the rate and in the manner".
9. Article 15 should be deleted.
10. (repealed-the Federal law from 24.07.2009 N 213-FZ) 11. Article 18 supplemented by the second and third parts as follows: "paragraph 2 of article 220 part second Code to provide property deduction in the sale of securities shall be put into effect with the January 1, 2002 year.

Subparagraph 2 of paragraph 1 of article 182, paragraphs, the second to seventh paragraph 2 of article 193, paragraph 4 of article 195 article 196, and 197, paragraph 6 of article 200 in part deductions amounts paid by advance payment when buying a special regional brands, second to fourth paragraphs of paragraph 3 of article 204, paragraph 5 of article 204 part payment of excise duty on alcohol products, sold with excise warehouses the second part of the code, effective from June 1, 2001. ".
12. Article 19 shall be amended as follows: "article 19. Insurance contributions for compulsory health insurance the non-working population in the territorial compulsory medical insurance funds are made by the executive authorities of the constituent entities of the Russian Federation and bodies of local self-government in accordance with the regulations on the procedure of payment of premiums in the Federal compulsory medical insurance fund and the territorial compulsory medical insurance funds, approved by the Decree of the Supreme Soviet of the Russian Federation of February 24, 1993 N 4543-I "on order of financing of obligatory medical insurance of citizens for the year 1993".
Arrears in the payment of insurance contributions for compulsory health insurance payers paid working population in order in force prior to the enactment of the second part of the code.
The Government of the Russian Federation determines the procedure and conditions for the debt restructuring of payers of insurance contributions for compulsory health insurance the non-working population, including the cancellation of assessed penalties available to the payers of such contributions as of January 1, 2001. ".
13. In article 20, the words "January 1, 2000 years" were replaced by the words "January 1, 2001 year".
14. (repealed-the Federal law from 24.07.2009 N 213-FZ) 15. Article 22 the word "taxes", should be deleted.
16. Article 27: the words "article 148" were replaced by the words "article 149";
the words "to ensure the technical and sanitary condition" were replaced by the words "maintenance, repair, overhaul, health content, managing the exploitation of households carried out at the expense of trust expenses".
17. Article 28 shall be amended as follows: "article 28. Prior to the implementation of the relevant chapters of the second part of the code in subparagraph 2 of paragraph 1 of article 146, paragraph 1, subparagraph 1 and paragraph 2 of article 160, paragraphs 1, 2, 4 and 5 of article 170, paragraph 7 of article 171, paragraph 2 of article 191, paragraph 1 of article 199, paragraph 2 of article 214, paragraphs 9 and 10 of article 217, paragraph 1 of article 221, paragraph 4 of article 236 of the second part of the code are equated with links to applicable federal laws about specific taxes and camp. ".
18. Article 31: in the first part the words "part II of the code" should be replaced by the words "unless otherwise provided for in this article, part 2 of the Codex";
Supplement part 3 as follows: "Specified in the first subparagraph of paragraph 6 of article 171 of the code of the second part of the amount of value added tax shall be deductible after taking on account objects respectively completed or unfinished capital construction only part of the total tax attributable to work performed after December 31, 2000 year, subject to the provisions of article 172 of the code, part two.".
19. Paragraph three of article 32 should be deleted.
20. To supplement articles 32-1 and 32-2 as follows: (second to fourth Paragraphs no longer valid with January 1, 2005 onwards-the Federal law dated 29.07.2004 N 95-FZ) Article 32-2. In case of impossibility of recovery tax sanctions for violations of the legislation of the Russian Federation on taxes and fees, which, until the introduction of the tax code of the Russian Federation were indisputably and on which a decision of the tax authority was issued prior to January 1, 1999 the year against these amounts apply the rules referred to in the paragraph 1 of article 59 of the arrears of the first part of the tax code of the Russian Federation. "
21. Article 33, paragraph 2, after the words "code" add the words "and the present Federal law."
Article 2. The President of the Russian Federation and to entrust the Government of the Russian Federation to bring its normative acts in compliance with this federal law.
Article 3. This federal law shall enter into force on the expiry of one month from the day of its official publication.
The President of the Russian Federation v. Putin Moscow, Kremlin March 24, 2001 N 33-FZ