Expired-the Federal law from 24.07.2009 N 213-FZ RUSSIAN FEDERATION FEDERAL LAW on amendments to article 243 of the tax code of the Russian Federation Adopted by the State Duma of December 19, 2002 year approved by the Federation Council of the year December 27, 2002 Article 1. Amend paragraph four of article 243, paragraph 3 of part two of the tax code of the Russian Federation (collection of laws of the Russian Federation, 2000, no. 32, p. 3340; 2001, N 1, p. 18; 2002, N 1, art. 4) modification, read as follows: "in case the reporting (tax) period, the amount of the applied tax deduction exceeds the amount actually paid in premiums during the same period, the difference is recognized by understating the amount of tax payable, on the 15th day of the month following the month for which paid prepayments for income tax."
Article 2. This federal law shall enter into force on January 1, 2003 onwards, but not earlier than on the expiry of one month from the day of its official publication.
The President of the Russian Federation v. Putin in Moscow, the Kremlin December 31, 2002-2003, N 196 FZ