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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

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RUSSIAN FEDERATION FEDERAL LAW On introducing amendments and additions to Part Two of the Russian Federation Tax Code and some other legislation of the Russian Federation Federation Adopted by the State Duma on December 19, 2002 (In the federal laws from 11.11.2003 N 139-FZ; of 10.12.2003 N 173-FZ; dated 29.12.2004 N 189-FZ; of 24.07.2009 N 213-FZ; of 06.12.2011 N 402-FZ Article 1. Federal Law of 5 August 2000 N 118-FZ " On the Introduction of Part Two of the Tax Code of the Russian Federation and amendments to the Tax Code of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3341; 2001, N 13, Art. 1147; N 33, st. 3413; N 51, sect. 4830; 2002, N 22, sect. 2026; N 30, sect. To supplement articles 9 to 2 and 9 to 3 as follows: " Article 9-2. To establish that the transfer of assets (including property rights) of bar associations and other lawyers ' entities, which are distributed among lawyers, in the reorganization of bar associations and other bar associations in the process of bringing them of legal and organizational forms in accordance with the requirements of the Federal Law of 31 May 2002 No. 63-FZ " On the law of the profession and the bar OF THE PRESIDENT OF THE RUSSIAN FEDERATION Value added. Article 9-3. To establish that the value of the property (including property rights) of the bar associations and other lawyers ' entities, which are distributed among the lawyers in the reorganization of bar associations and other bar associations in the process of bringing them of legal and organizational forms in accordance with the requirements of the Federal Law of 31 May 2002 No. 63-FZ " On the law of the profession and the bar of the Russian Federation " is not included in the tax base in the calculation of the amount A tax on the income of individuals, provided that within six months from the date of receipt of the said property (including property rights), it was transferred by the taxpayer to the newly established bar association or bar office. " Article 2. To amend Part Two of the Tax Code of the Russian Federation (Collection of Laws of the Russian Federation, 2000, N 32, art. 3340, 3341; 2001, N 1, st. 18; N 23, est. 2289; N 33, st. 3413; N 49, sect. 4554; N 53, est. 5015; 2002, N 1, article 4; N 22, Text 2026; N 30, sect. 3027), the following changes: 1. Paragraph 3 of article 149, paragraph 3, should read: " 14) the provision of services by lawyers, as well as the provision of services by bar associations, bar associations, the Chambers of the Divisions of the Russian Federation or the Federal Chamber counsel to their members in connection with their professional activities; ". 2. In article 226, paragraph 1, the words "bar associations and legal counsel" shall be replaced by the words "bar associations and legal counsel", and the words "bar associations and their institutions" shall be replaced by the words "bar associations and lawyers ' offices". bureau and legal advice ". 3. (Spconsumed by Federal Law of 24.07.2009) N 213-FZ 4. Paragraph 2 of article 251, paragraph 2, should read as follows: " 8) deductions by the Russian Federation's constituents ' chambers to the general needs of the Federal Chamber of Advocates in size and order, which are determined by the All-Russian Congress Lawyer's lawyers; lawyers ' contributions to the general needs of the Chamber of Counsel of the Russian Federation in size and order, which are determined by the annual meeting (conference) of the lawyers of this subject of the Russian Federation of the Federation, as well as the contents of the appropriate lawyer's office, the collegium Bar or lawyer's office; ". 5. In paragraph 1 of article 350, paragraph 14, the words "as well as services provided by bar associations" shall be replaced by the words "as well as services provided by bar associations, bar offices and legal advice". Article 3. (Overdue since January 1, 2004-Federal Law of 11.11.2003) N 139-FZ) Article 4. (Overdue since March 1, 2005-Federal Law of 29.12.2004 N189-FZ) Article 5. (Spconsumed by Federal Law of 10.12.2003) N 173-FZ) Article 6. In Part 3, Article 25.5 of the Code of Administrative Offences of the Russian Federation (Assembly of Russian Federation Law, 2002, No. (1) The words "a warrant issued by a legal consultation" shall be replaced by the words "a warrant issued by the appropriate law education". Article 7. Amend the Code of Civil Procedure of the RSFSR (Bulletin of the Supreme Soviet of the RSFSR, 1964, N 24, sect. 407; 1980, N 32, sect. 987; 1987, N 9, sect. 250; Legislative Assembly of the Russian Federation, 1995, No. 49, art. 4696; Russian newspaper, 2002, 20 November, N 220), as follows: 1. In paragraph 5 of article 45, the words "a warrant issued by a legal consultation" shall be replaced by the words "a warrant issued by the appropriate counsel". 2. In article 47, paragraph 2, the words "excluded from the Bar" should be replaced by the words "whose status of counsel has been terminated or suspended". 3. Article 91, paragraph 2, should be amended to read: " In the event that the assistance of a lawyer has been rendered to the party in favour of which a decision has been made, the amount shall be recovered from the other in accordance with the established procedure. The parties are in favour of a lawyer and are subject to payment to the cash register or to the payment account of the lawyer concerned. ". 4. In the third part of article 299, the words "Presidium of the Bar Association" shall be replaced by the words "and shall notify the appropriate counsel". Article 8. Article 18, paragraph 1, of the Federal Act No. 103-FZ of 15 July 1995 on the detention of suspects and accused persons Russian Federation, 1995, No. 29, Art. 2759; 1998, N 30, sect. 3613), replace the words "the warrant of legal advice" with the words "the order of the relevant counsel". Article 9. (Spconsumed by Federal Law of 06.12.2011) N 402-FZ) Article 10. Article 28 of the Federal Law of 15 December 2001 entitled "Compulsory pension insurance in the Russian Federation" (Assembly of the Russian Federation) Russian Federation, 2001, 4832; 2002, N 22, Text (2026) to supplement paragraph 5 with the following: " 5. Insurers-lawyers have the right to pay insurance premiums independently, or through the appropriate lawyers ' training, acting against the lawyers of the tax agent function. ". Article 11. Annex 17 to Federal Act No. 194-FZ of 30 December 2001 on the federal budget for 2002 (Legislative Assembly of the Russian Federation) Federation, 2001, N 53, Art. 5030; 2002, N 11, st. 1019) Paragraph 18 should be deleted. Article 12. Invite the President of the Russian Federation and instruct the Government of the Russian Federation to bring its normative legal acts into conformity with this Federal Law. Article 13. This law shall come into force at the expiration of one month from the date of its official publication. Article 11 of this Federal Act applies to legal relations that have arisen since 1 January 2002. President of the Russian Federation Vladimir Putin Moscow, Kremlin December 31, 2002 N 187-FZ