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 On Taxes And Fees

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

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102079591

RUSSIAN FEDERATION FEDERAL LAW on amendments and additions to part two of the tax code of the Russian Federation and some other acts of legislation of the Russian Federation on taxes and fees adopted by the State Duma December 11, 2002 year approved by the Federation Council December 18, 2002 onwards (as amended by the federal laws from 29.07.2004 N 95-FZ;
from 27.07.2006 no. 137-FZ; from 16 N 319-FZ), Article 1. Part two of the tax code of the Russian Federation (collection of laws of the Russian Federation, 2000, no. 32, p. 3340, 3341; 2001, N 1, p. 18; N 23, art. 2289; N 33, art. 3414, 3421, 3429; N 49, St. 4554, 4564; N 53, art. 5015, 5023; 2002, N 1, art. 4; N 22, art. 2026; N 30, art. 3021, 3027) supplemented by chapter 29 "tax on gambling business" as follows: "chapter 29. TAX on GAMBLING BUSINESS Article 364. Terms used in this chapter, for the purposes of this chapter the following definitions are used: gambling business and entrepreneurial activities related to extraction of organizations or individual entrepreneurs win revenues and (or) gambling fee and (or) bet is not a realization of goods (property rights), works or services;
(Paragraph six lost effect-Federal Act of 16 N 319-FZ)
(Seventh paragraph of ineffective Federal Act of 16 N 319-FZ)
(Eighth paragraph abrogated-Federal Act of 16 N 319-FZ)
(Ninth Paragraph abrogated-Federal Act of 16 N 319-FZ)
(The paragraph 10th lost effect-Federal Act of 16 N 319-FZ)
(Paragraph eleven lost effect-Federal Act of 16 N 319-FZ) playing field-a special place on the table, equipped in accordance with the rules of a gambling game with any number of participants and with only one representative of the organizer of a gambling institution participating in the specified game;
(Thirteenth paragraph of ineffective Federal Act of 16 N 319-FZ)
(The paragraph 14th abrogated-Federal Act of 16 N 319-FZ), Article 365. Taxpayers tax payers of tax on gambling business (hereinafter in this chapter-tax) recognized organizations or individual entrepreneurs conducting business in the gambling business.
Article 366. Objects of taxation 1. Objects of taxation are: 1) the game table;
2) slot machine;
3) cashier of totalizator;
4) cashier bookmaker.
2. For the purposes of this chapter, the taxpayer is obliged to put on record (hereinafter in this chapter-register) in the tax authority at the place of its incorporation as a taxpayer every object of taxation specified in paragraph 1 of this article no later than two working days prior to the date of installation of each object of taxation. Registration is carried out by the tax authority on the basis of the application of taxpayer for registration tax object (s) with the obligatory issuance of the registration certificate of the tax object (s). The application form approved by the Ministry of the Russian Federation under taxes and tax collections.
3. the taxpayer must also register with the tax authorities of the place of their registration as a taxpayer, any change in the number of objects of taxation not later than two working days prior to the date of installation or disposal of each object of taxation.
4. The object of taxation is considered registered from the date of submission by the taxpayer to the tax authority the application for the registration of object (s) of taxation.
Object of taxation shall be deemed to have resigned from the date of submission by the taxpayer to the tax authority the application for registration of change (reduce) the number of objects of taxation.
5. application for registration tax object (s) is submitted by the taxpayer to the tax authority either personally or through his representative, or is sent in the form of a mail with an attachment thereto.
6. tax authorities must, within five working days from the date of receipt of the application from the taxpayer for registration tax object (s) (about changing the objects of taxation) issue a certificate of registration or make changes related to changes in the quantity of objects of taxation, in a previously issued certificate. (Repealed-the Federal law dated 27.07.2006 no. 137-FZ) (Repealed-the Federal law dated 27.07.2006 no. 137-FZ) Article 367. Tax base for each of the objects of taxation specified in article 366 of the present Code, the tax base is determined as the total number of relevant objects of taxation.
Article 368. Tax period the tax period recognized by calendar month.
Article 369. Tax rates 1. Tax rates are set by the laws of the constituent entities of the Russian Federation within the following limits: 1) in one game table-from 25000 to 000000 125 rubles;
2) for one slot machine from 1 500 to 7 500 rubles;
3) per the cashier of totalizator or one cashier bookmaker from 25000 to 000000 125 rubles.
2. If tax rates are not set laws of constituent entities of the Russian Federation, the tax rates are established in the following sizes: 1) in one game table-25000 rubles;
2) for one slot machine-1 500 rubles;

3) per the cashier of totalizator or one bookmaker cashier-25000 rub.
Article 370. The procedure for calculating tax 1. The tax sum is calculated independently of the taxpayer as a product of the tax base that is installed for each object of taxation, and tax rates set for each object of taxation.
If one table has more than one playing field, the rate of tax on specified gaming table increases in multiples of the number of playing fields.
2. Tax Declaration for past tax period shall be submitted by the taxpayer to the tax authority at the place of its accounting as a taxpayer monthly no later than 20th of the month following the previous tax period. Tax return form approved by the Ministry of the Russian Federation under taxes and tax collections. Tax declaration is populated taxpayer in view of changes in the number of objects of taxation during this fiscal period.
3. When installing a new object (new facilities) tax to 15th of the current tax period, the tax amount is calculated as the product of total number of relevant objects of taxation (including new object of taxation) and the tax rate established for these objects of taxation.
When installing a new object (new facilities) taxation after the 15th of the current tax period, the tax amount is calculated as the product of total number of relevant objects of taxation (including new object of taxation) and a second tax rates set for these objects of taxation.
4. If the disposition of the object (s) of taxation before the 15th of the current tax period, the tax amount is calculated as the product of total number of relevant objects of taxation (including eliminated object (objects) taxation) and a second tax rates set for these objects of taxation.
When the disposition of the object (s) of taxation after the 15th of the current tax period, the tax amount is calculated as the product of total number of relevant objects of taxation (including eliminated object (objects) taxation) and the tax rate established for these objects of taxation.
Article 371. The order and terms of tax payment, Tax payable according to the results of the tax period shall be paid by the taxpayer not later than the deadline for filing a tax return for the relevant tax period in accordance with article 370 of the present code. ".
Article 2. (Repealed from January 1, 2005 onwards-the Federal law dated 29.07.2004 N 95-FZ), Article 3. To amend the Federal law dated July 31, 1998 N 142-ФЗ "about tax on gambling business" (collection of laws of the Russian Federation, 1998, N 31, art. 3820; 2001, N 7, art. 613) the following changes and additions: 1. In article 5, paragraph 1 should be deleted;
paragraph 2 as subclause 1;
paragraph 3 as subclause 2 and the words "paragraph 2" shall be replaced with "paragraph 1", add the following sentence: "When this legislation (s) bodies of constituent entities of the Russian Federation shall have the right to increase the specific minimum rates of tax, but not more than five times.";
items 4-6 take it 3-5 points respectively.
2. in paragraph 3 of article 6, the words "paragraph 3" should be replaced by the words "paragraph 2".
Article 4. Void: sub-item "t" of paragraph 1 of article 19 of the law of the Russian Federation dated December 27, 1991 N 2118-I "about bases of tax system in the Russian Federation" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, N 11, art. 527; Collection of laws of the Russian Federation, 1998, N 31, art. 3816);
Federal law dated July 31, 1998 N 138-FZ "on amendments and additions to article 19 of the law of the Russian Federation" about bases of tax system in the Russian Federation "(collection of laws of the Russian Federation, 1998, N 31, art. 3816);
Federal law dated July 31, 1998 N 142-ФЗ "about tax on gambling business" (collection of laws of the Russian Federation, 1998, no. 31, p. 3820);
The Federal law from February 12, 2001, N 8-ФЗ "about entry of changes and additions to the Federal law" on tax on gambling business "(collection of laws of the Russian Federation, 2001, N 7, art. 613.) Article 5. This federal law shall enter into force in the following order: articles 1 and 4 of this federal law shall enter into force on January 1, 2004 onwards;
Article 2 of this federal law shall enter into force from November 1, 2003 onwards;
Article 3 of this federal law shall enter into force from January 1, 2003 year and valid till December 31, 2003 year.
The President of the Russian Federation v. Putin Kremlin, Moscow, N 182 December 27, 2002-FZ