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On Introducing Changes In Article 243 Of The Tax Code Of The Russian Federation

Original Language Title: О внесении изменения в статью 243 Налогового кодекса Российской Федерации

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Spspent power-Federal Law of 24.07.2009 N 213-FZ RUSSIAN FEDERATION FEDERAL LAW amending Article 243 of the Tax Code of the Russian Federation Adopted by the State Duma December 2002 Approved by the Federation Council on 27 December 2002 Article 1. Article 243, paragraph 3, of the Code of the Russian Federation N 32, sect. 3340; 2001, N 1, article 18; 2002, No. 1, sect. (4) The change, as follows: " In the case where the amount of the applied tax deduction is greater than the amount actually paid for the same period in the reporting (tax) period, the difference shall be recognized An understatement of the tax payable on the 15th of the month following the month for which the advance payment of taxes is paid. ". Article 2. This Federal Law shall enter into force on 1 January 2003, but not before One month from the date of its official publication. President of the Russian Federation Vladimir Putin Moscow, Kremlin December 31, 2002 N 196-FZ