On Introducing Changes And Additions Into Part Two Of The Tax Code Of The Russian Federation And Some Other Acts Of Legislation Of The Russian Federation

Original Language Title: О внесении изменений и дополнений в часть вторую Налогового кодекса Российской Федерации и некоторые другие акты законодательства Российской Федерации

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102079647

RUSSIAN FEDERATION FEDERAL LAW on amendments and additions to part two of the tax code of the Russian Federation and some other legislation adopted by the State Duma of the Russian Federation December 19, 2002 onwards (as amended by the federal laws of 11.11.2003 N 139-FZ;
from 10.12.2003 N 173-FZ; from 29.12.2004 N 189-FZ;
from 24.07.2009 N 213-FZ; from 06.12.2011 N 402-FZ), Article 1. 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, p. 3341; 2001, no. 13, p. 1147; N 33, art. 3413; N 51, art. 4830; 2002, N 22, art. 2026; N 30, art. 3027) supplemented by articles 9-2 and 9-3 as follows: "article 9-2. To establish that the transfer of property (including property rights) and other bar associations lawyer formations, distributed between lawyers in the reorganization and other bar associations lawyer formations in the process of adapting their legal forms in accordance with the requirements of the Federal law of May 31, 2002 N 63-FZ "about lawyer activity and legal profession in the Russian Federation", not recognized and not subject to value added tax.
Article 9-3. Establish that the value of the property (including property rights) and other bar associations lawyer formations, distributed between lawyers in the reorganization and other bar associations lawyer formations in the process of adapting their legal forms in accordance with the requirements of the Federal law of May 31, 2002 N 63-FZ "about lawyer activity and legal profession in the Russian Federation", is not included in the tax base for calculating the amount of tax on the income of natural persons subject to that within six months from the date of receipt of the assets (including property rights) it was transferred by the taxpayer to a newly created Panel of lawyers or law office.
Article 2. Amend the second part of the tax code of the Russian Federation (collection of laws of the Russian Federation, 2000, no. 32, p. 3340, 3341; 2001, N 1, art. 18; N 23, art. 2289; N 33, art. 3413; N 49, St. 4554; N 53, art. 5015; 2002, N 1, art. 4; N 22, art. 2026; N 30, art. 3027) as follows: 1. paragraph 14 of article 149, paragraph 3 shall be amended as follows: "14) providing services to lawyers, as well as providing services to bar associations, law offices, law Chambers of subjects of the Russian Federation or Federal Chamber of lawyers to its members in connection with the exercise of their professional activities;".
2. In article 226, paragraph 1, the words "bar associations (institutions)" were replaced by "bar associations, law offices and legal advice", the words "of the Bar Association and their institutions" should be replaced by the words "of the Bar Association, law offices and legal advice".
3. (repealed-the Federal law from 24.07.2009 N 213-FZ) 4. Subparagraph 8 of paragraph 2 of Article 251 shall be amended as follows: "8) deductions of lawyer Chambers of subjects of the Russian Federation on the common needs of the Federal Chamber of lawyers in the amounts and manner determined by the all-Russian Congress of lawyers; deductions of lawyers on the common needs of lawyer Chamber of the relevant constituent entity of the Russian Federation in the amounts and in the manner determined by the annual Assembly (Conference) of lawyers of lawyer Chamber of the subject of the Russian Federation, as well as content of the corresponding legal office, the bar association or law office; ".
5. In paragraph 1 of article 350 's fourteenth paragraph the words "as well as services provided by bar associations" were replaced by the words "as well as the services provided by bar associations, law offices and legal advice".
Article 3. (Repealed January 1, 2004 with year-the Federal law dated 9/3/2003 N 139-FZ), Article 4. (Repealed with March 1, 2005 year-the Federal law dated 29.12.2004 N 189-FZ), Article 5. (Repealed-10.12.2003, federal law. N 173-FZ), Article 6. In part 3 of article 25.5 of the code on administrative offences of the Russian Federation (collection of laws of the Russian Federation, 2002, N 1, p. 1), the words "warrant issued legal advice" should be replaced by the words "warrant issued the relevant legal entity".
Article 7. To amend the code of civil procedure of the RSFSR (Gazette of the Supreme Soviet of the RSFSR, 1964, no. 24, p. 407; 1980, no. 32, St. 987; 1987, N 9, art. 250; Collection of laws of the Russian Federation, 1995, no. 49, St. 4696; Rossiyskaya Gazeta, 20 November, 2002, N 220) as follows: 1. In article 45 of part five of the words "warrant issued legal advice" should be replaced by the words "arrest warrant, issued by the relevant legal entity".
2. In the second part of article 47 of the words "excluded from the Bar Association" were replaced by the words "whose Attorney status terminated or suspended".
3. The second part of article 91 shall be amended as follows: "If, in accordance with established practice, the assistance of a lawyer was provided by the party in whose favour the award is free of charge, the amount collected from the other side in favor of the lawyer and is subject to the cashier or bank transfer to the account of the corresponding legal formation.".

4. In the third part of article 299 words "Bureau bar" should be replaced by the words "and shall notify the lawyer's Chamber".
Article 8. In the first part of article 18 July 15, 1995 federal law N 103-FZ "on detention of persons suspected or accused of committing an offence (collection of laws of the Russian Federation, 1995, no. 29, article 2759; 1998, no. 30, art. 3613), the words" warrant legal consultations "were replaced by the words" order of the corresponding legal formation ".
Article 9. (Repealed-the Federal law dated 06 N 402-FZ), Article 10. Article 28 of the Federal law of December 15, 2001 N 167-FZ "about obligatory pension insurance in the Russian Federation" (collection of laws of the Russian Federation, 2001, N 51, art. 4832; 2002, N 22, art. 2026) to supplement paragraph 5 to read as follows: "5. The insured lawyers are entitled to pay insurance premiums on their own or through the appropriate Attorney education lawyers performing the functions of tax agents.
Article 11. In the annex to the Federal law of 17 December 30, 2001 N 194-FZ "on the federal budget for the year 2002" (collection of laws of the Russian Federation, 2001, no. 53, item 5030; 2002, no. 11, p. 1019) paragraph 18 deleted.
Article 12. 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 13. This federal law shall enter into force on the expiry of one month from the day of its official publication.
The scope of article 11 of this federal law shall apply to legal relationships arising from January 1, 2002 year.
The President of the Russian Federation v. Putin in Moscow, the Kremlin December 31, 2002 N 187-FZ