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=102079220

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 adopted by the State Duma on July 1, 2002 year approved by the Federation Council July 10, 2002 onwards (as amended by the federal laws on 31.12.2002 N 191-FZ;
from 07.07.2003 N 117-FZ; from 08.12.2003. N 164-FZ;
from 29.07.2004 N 95-FZ; of 20 August 2004 N 120-FZ;
from 22/08/2004, no. 122-FZ; from 29.11.2004 N 141-FZ;
on 21.07.2005 N 107-F3; from 26.07.2006 N 134-F3;
from 27.07.2006 no. 137-FZ; from 08.05.2010 N 83-FZ;
from arrival N 248-FZ; from 04.10.2014 N 284-FZ;
from 08.06.2015 N 150-FZ), Article 1. Amend the second part of the tax code of the Russian Federation (collection of laws of the Russian Federation, 2000, no. 32, p. 3340; 2001, N 1, art. 18; N 33, art. 3413, 3421, 3429; N 49, St. 4554; N 53, art. 5015; 2002, N 1, art. 4) the following amendments and supplements: 1. subparagraph 9 of article 149, paragraph 3 shall be amended as follows: "9) implementation of ores, concentrates and other industrial products containing precious metals, scrap and wastes of precious metals for the production of precious metals and refining; realization of the precious metals and gemstones taxpayers (except specified in sub-paragraph 6 of paragraph 1 of article 164 of this code) to the State Fund of precious metals and precious stones of the Russian Federation, foundations of precious metals and precious stones of the constituent entities of the Russian Federation, the Central Bank of the Russian Federation and banks; implementation of gems in raw materials (excluding rough diamonds) for processing enterprises regardless of their form of ownership for sale for export; implementation of gems in raw materials and specialized foreign trade organizations cut the State Fund of precious metals and precious stones of the Russian Federation, foundations of precious metals and precious stones of the constituent entities of the Russian Federation, the Central Bank of the Russian Federation and banks; implementation of precious metals from the State Fund of precious metals and precious stones of the Russian Federation, from the funds of the precious metals and precious stones of the constituent entities of the Russian Federation specialized foreign trade organizations, the Central Bank of the Russian Federation and banks, as well as precious metals bullion by the Central Bank of the Russian Federation and the banks on the condition that these bars remain one of the certified storage (the public Exchequer, warehouse, Central Bank of the Russian Federation or the vaults of banks); ".
2. Sub-paragraph 6 of paragraph 1 of article 164 shall be reworded as follows: "6) precious metals by taxpayers engaged in their production or manufacture from scrap and waste containing precious metals, the State Fund of precious metals and precious stones of the Russian Federation, foundations of precious metals and precious stones of the constituent entities of the Russian Federation, the Central Bank of the Russian Federation banks;".
3. (repealed-the Federal law dated 26.07.2006 N 134-FZ) 3-1. Article 180, paragraph 1 the word "Taxpayers" should be replaced by the words "organizations or individual entrepreneurs". (Para supplemented by federal law from 31.12.2002 N 191-FZ)
4. In article 181, paragraph 1: sub-paragraph 6 deleted;
subparagraphs 7-10 consider sub-items respectively 6-9;
complement the subparagraph as follows: "10 10) straight-run petrol. For the purposes of this chapter, prjamogonnym gasoline petrol understood fractions obtained as a result of processing of oil, gas condensate, associated petroleum gas, natural gas, oil shale, coal and other raw materials, as well as their products, except motor gasoline. (As amended by the Federal law dated 31.12.2002 N 191-FZ) for the purposes of this article, the petrol fraction is a mixture of hydrocarbons boiling in the range of temperatures from 30 to 215° c under atmospheric pressure of 760 mm Hg. ".
5. Article 182 shall be reworded as follows: "article 182. Object of taxation 1. The object of taxation are the following operations: 1) implementation in the territory of the Russian Federation entities of excisable goods, including the realization of collateral and transfer of excisable goods under the agreement on compensation or innovations (except excise goods referred to in subparagraphs 7-10 item 1 article 181 of this code, hereinafter in this chapter-oil).
For the purposes of this chapter the transfer of ownership for the excisable goods and (or) podakciznoe minerals from one person to another person on a reimbursable and (or) gratuitous basis, as well as their use in natural payment recognized the realization of excisable goods excisable (or) mineral resources;
(Paragraphs sixth to thirteenth paragraph 5 no longer valid-the Federal law dated 26.07.2006 N 134-FZ)

(Fourteenth Paragraph of paragraph 5 no longer valid-the Federal law dated 21.07.2005 N 107-FZ)
(Fifteenth paragraph of paragraph 5 no longer valid-the Federal law dated 21.07.2005 N 107-FZ)

6) sales persons referred to them on the basis of the sentences or court decisions, arbitral tribunals or other authorized State authorities confiscated and (or) beshozjajnyh excisable goods excisable goods, from which there is a failure in the State and which are subject to treatment in public and (or) municipal property;
7) transfer of persons in the territory of the Russian Federation made from raw materials (materials) excisable goods, excluding oil products transfer operations, the owner of the specified raw materials (materials), or to others, including receiving specified excisable goods in payment of services for the production of excisable goods from the raw material (materials);
8) transfer in the structure of the Organization produced excise goods (excluding petroleum products) for further production of nepodakciznyh goods, except operations specified in subparagraphs 2 and 3 of paragraph 1 of article 183 of this code;
9) transfer of persons in the territory of the Russian Federation of excisable products (excluding petroleum products) for their own needs;
10) transfer of persons in the territory of the Russian Federation of excisable products (excluding petroleum products) in the authorized capital organizations (total), mutual funds, cooperatives, as well as in the simple partnership Treaty (Treaty on joint activities);
11) transfer to the territory of the Russian Federation Organization (business entity or a partnership) of its excise goods (excluding petroleum products) to his party (his successor or heir) when its output (disposition) of the Organization (company or partnership), as well as the transfer of excisable products (excluding petroleum products), made under the simple partnership contract (the contract about joint activity), party (his successor or heir) to the Treaty when they his share of property located in the common property of the parties to the Treaty, or under such property (except for operations under subparagraph 4 of this paragraph);
12) transfer of excisable goods produced for processing to the give-and-take basis (excluding petroleum products);
13) import of excisable goods to the customs territory of the Russian Federation;
(The paragraph twenty-fourth paragraph 5 no longer valid-the Federal law dated 26.07.2006 N 134-FZ) 15) implementation of natural gas outside the territory of the Russian Federation;
16) implementation and (or) transmission, including gratis personnel, natural gas distribution on the territory of the Russian Federation organizations either directly (bypassing the gas distribution organization) to final consumers using natural gas as fuel and (or) raw materials, except operations specified in subparagraphs 8-12 item 1 of article 183 of this code;
17) transfer of natural gas to use for their own needs, except operations specified in subparagraph 9 of article 183, paragraph 1 of the present code;
18) transfer of natural gas to the industrial processing on a give-and-take basis and (or) within an organization for the manufacture of other products, except operations specified in subparagraph 12 of paragraph 1 of article 183 of this code;
19) transfer of natural gas as a contribution into authorized (total) capital contribution to the partnership Treaty (Treaty on joint activities), contributions to mutual funds.
2. Operations listed in subparagraphs 15-19 paragraph 1 of the present article shall be accepted subject to taxation in case the excisable kinds of minerals mined (developed) in the territory of the Russian Federation of its continental shelf and (or) exclusive economic zone.
3. For the purposes of this chapter to manufacture equated bottling excisable goods, carried out as part of the overall process of the production of those goods in accordance with the requirements of State standards and/or other normative-technical documentation, regulating the process of production of the goods and shall be approved by the authorized federal executive bodies, as well as any types of mixing of goods in storage and realization (except for catering organisations), as a result of which the excisable goods.
4. The reorganization of the organization law and the obligation to pay the excise duty shall be transferred to its successor. (Paragraph 5 as amended by federal law N 191-FZ)
6. in paragraph 1 of article 183: subparagraph 4 of paragraph 1 of article 183 worded as follows: "4) realization of excisable products (excluding petroleum products), placed under customs regime of exports outside the territory of the Russian Federation, taking into account the losses within the norms of attrition, as well as the operations that are the objects of taxation in accordance with subparagraphs 2, 3 and 4 of paragraph 1 of article 182 of this code with oil products, later placed under customs regime of exports.

Exemption from tax in respect of such operations shall be undertaken in accordance with article 184 of the present code. "; (Second to sixth Paragraphs of paragraph 6 as amended by federal law N 191-FZ)

(Fifth paragraph of paragraph 6 lost effect-the Federal law dated 26.07.2006 N 134-FZ)
(Sixth paragraph of paragraph 6 lost effect-the Federal law dated 26.07.2006 N 134-FZ) subparagraphs 5-12 considered sub-items 6 respectively-13.
7. Article 184 shall be reworded as follows: "article 184. Especially when implementing tax exemption of excise goods outside the territory of the Russian Federation 1. Exemption from taxation under subparagraph 4 of paragraph 1 of article 183 of this code is made only when exporting excisable goods outside the territory of the Russian Federation under the customs export regulations.
2. the taxpayer is exempt from payment of excise duty when implementing such excisable goods (excluding petroleum products) and (or) transfer of excisable products (excluding petroleum products) produced from raw materials, placed under customs regime of exports outside the territory of the Russian Federation with a view to tax authority surety Bank in accordance with article 74 of this code or a bank guarantee. Such surety Bank (bank guarantee) must (should) provide for the obligation of the Bank to pay the amount of the excise duty and appropriate penalties in cases of non-submission in the manner and within the time limits established in paragraph 7 of article 198 of this code, a taxpayer documents confirming export of excisable goods, and failure to pay excise them and (or) penalties.
In the absence of bank guarantee (bank guarantee), the taxpayer must pay the excise tax in the manner provided for the realization of excisable goods on the territory of the Russian Federation.
(Sixth paragraph of paragraph 7 Federal law repealed from 26.07.2006 N 134-FZ)
(Seventh paragraph of paragraph 7 Federal law repealed from 26.07.2006 N 134-FZ)
3. Upon payment of excise duty owing to the absence of the taxpayer of the bank guarantee (bank guarantee) amounts of excise duty paid shall be reimbursed after presentation by the taxpayer to the tax authorities documents confirming export of excisable goods.
Excise reimbursement shall be made in the manner provided for in article 203 of the present code. ". (Paragraph 7 as amended by the Federal law dated 31.12.2002 N 191-FZ)
8. In article 187: the name, after the words "in the implementation of the (transfer)" add the words "or getting";
(Third Indent of paragraph 8, federal law expired from 26.07.2006 N 134-FZ)
(Fourth paragraph of item 8 repealed-the Federal law dated 26.07.2006 N 134-FZ)
(Fifth paragraph of item 8 repealed-the Federal law dated 26.07.2006 N 134-FZ) of subsection 3 as subclause 4 and the words "the States parties to the Customs Union without customs clearance (if any agreements on unified customs space)" were replaced by the words "the Republic of Belarus";
paragraph 4 should be deleted.
9. Article 190 shall be amended as follows: "article 190. Distinctions of determining the tax base when making transactions with excisable goods using different tax rates 1. With respect to excisable goods that have different tax rates, the tax base shall be determined for each tax rate.
2. If the taxpayer does not keep separate accounting, under paragraph 1 of this article shall be a single tax base for all transactions (transfer) and (or) receipt of excise goods. The sums referred to in paragraph 1 of article 189 of this code shall be included in the unified tax base (except for the tax base of operations with excisable products trading, recognized in accordance with this chapter subject to taxation). (Paragraph 9 as amended by the Federal law dated 31.12.2002 N 191-FZ) 10. Article 192 shall be reworded as follows: "article 192. Tax period the tax period recognized by calendar month. ".
11. paragraph 1 of article 193 shall be amended as follows: "1. taxation of excisable goods excisable and mineral resources is carried out according to the following tax rates:-------------------------------------------------------------------types of excise goods | Tax rate | (percentage and (or) | in roubles and copecks | per unit)-------------------------------------------------------------------ethyl alcohol of all kinds of raw materials 16 rub. 20 kopecks. per 1 liter (including raw anhydrous ethyl alcohol ethyl alcohol of all kinds of raw materials) alcoholic products with 3-d 114 USD. for 1 liter of anhydrous ethanol share more than 25 percent ethyl alcohol, (excluding wine) and contained in excise products spirtosoderzhashchaja products alcoholic beverages with 84 USD. for 1 liter of anhydrous ethanol shares over 9 to 25 percent ethyl alcohol, inclusive (for contained in excise exception wines) products alcoholic beverages with 58 USD. for 1 liter of anhydrous ethanol shares up 9 per cent ethyl alcohol, (with the exception of the wine contained within) products innovative Wine fortified 75 rub. for 1 liter of anhydrous

ethyl alcohol contained in excise goods wines (except natural, 47 rub. 50 kopecks. for 1 litre of natural alternative and (or) anhydrous ethyl alcohol, nekreplenyh, natural contained in excisable goods, wines, nekreplenyh innovative sparkling) wine natural non-traditional 4 Br for 1 litre nekreplenye Wine champagnes and sparkling wines 10 rubles. 50 kopecks. for 1 litre of wine natural (except 2 1 litre for innovative RUR nekreplenyh) Beer with 0 rub. for 1 litre (standardized) contents of volume fraction of ethanol to 0.5 per cent inclusive Beer with 1 rub. 40 kopecks. for 1 litre (standardized) contents of volume fraction of ethanol more than 8.6 per cent to 0.5 inclusive Beer with 4 Br 60 kopecks. for 1 litre (standardized) contents of volume fraction of ethanol more than 8.6 per cent tobacco: tobacco pipes 522 roubles. for 1 kg of Tobacco smoking, with the exception of 214 USD. for 1 kg of tobacco, used as a raw material for the production of tobacco products Cigars 13 rub. for 1 piece Cigarillos 143 USD. over 1000 pieces of Cigarettes with filter 50 rubles. over 1000 pieces + 5 per cent of cigarettes without filter cigarettes 19 rub. over 1000 pieces + 5 per cent of cars with a capacity of 0 rub. for 0.75 kW (1 HP) engine up to 67.5 kW (90 HP) inclusive cars with a capacity of 13 rub. for 0.75 kW (1 HP) engine over 67.5 kW (90 l. c.) and up to 112.5 kW (150 HP) inclusive cars with a capacity of 129 USD. for 0.75 kW (1 HP) over 112.5 engine kW (150 HP) motorbikes with capacity of the engine more than 112.5 kW (150 HP) Car gasoline with octane 2 190 USD. for 1 ton up to "80" inclusive car gasoline with other 3 000 rub. per 1 ton of diesel fuel octane numbers 890 USD. per 1 ton of oil for diesel and (or) 2 440 USD. per 1 ton of carburetor (injector) engines straight-run gasoline 0 rub. for 1 ton natural gas implemented by 15 per cent (passed) in the territory of the Russian Federation natural gas implemented by 15 per cent (passed) in the States members of the Commonwealth of independent States natural gas implemented 30 percent. " (passed) outside the territory of the Russian Federation (with the exception of the States-participants of the Commonwealth of independent States) 12. Article 194: in paragraph 2, the words "when entering" replaced by the word "imported", the words "and in the separate account-as the sum obtained from adding the excise amount calculated separately as appropriate tax rates the percentage of respective tax bases" should be deleted;
complemented by a new paragraph 3 to read as follows: "3. The amount of the excise duty on excisable goods (including those imported into the territory of the Russian Federation) on which you have installed combined tax rates (consisting of solid (specific) and ad valorem (percentage) tax rates), calculated as the sum obtained from adding up the amounts of excise duty, calculated as the product of firm (specific) tax rate and the amount realized (transferred imported) excisable goods in physical terms and the corresponding ad valorem (percentage) tax rate percentage value (customs value).";
paragraph 3 as subclause 4 to read as follows: (as amended by the Federal law dated 31.12.2002 N 191-FZ) "4. The total amount of excise duty when making transactions with excisable goods, recognized in accordance with this chapter subject to taxation, is represented by the aggregate of the amount of excise duty amounts calculated in accordance with paragraphs 1 and 2 of this article for each kind of excisable goods subject to excise tax on different tax rates. The total amount of excise duty when making transactions with excisable products trading, recognized in accordance with this chapter, subject to taxation is determined separately from the amount of excise duty for other excisable goods. ";( New paragraph six supplemented by federal law from 31.12.2002 N 191-FZ) of paragraph 4 as subclause 5 and it: the words "total amount" should be replaced by the word "amount", the words "(article 192 of the present Code)" and "(article 195 of the present Code)" should be deleted;
item 5 as subclause 6 and the word "sum total" replaced by the word "amount", after the words "excisable goods" add the words "(excluding petroleum products)", the words "paragraphs 1 and/or 2" were replaced by the words "paragraphs 1-3";
item 6 as subclause 7.
13. Article 195 shall be amended as follows: "article 195. Date of implementation (streaming) or receiving excise goods and (or) subject to excise duty mineral (paragraph three of paragraph 13 had lost the force of federal law from 07.07.2003 N 117-FZ) 2. For the purposes of this chapter the implementation date (transfer) of excisable goods is defined as the date of shipment (transfer) of excisable goods.
(Fifth paragraph of paragraph 13 had lost its force as federal law dated 26.07.2006 N 134-FZ)
(Sixth paragraph of paragraph 13 had lost its force as federal law dated 26.07.2006 N 134-FZ)

The operations referred to in subparagraph 4 of paragraph 1 of article 182 of this code, the date of transfer is recognised date of signing of the Act of acceptance and transfer of petroleum products.
(Eighth paragraph of paragraph 13, federal law expired on 07.07.2003 N 117-FZ)
4. For the purposes of this chapter the implementation date (transfer) of alcohol from the Excise warehouse is defined as the day of the termination of the tax regime.
When it detects a shortage of specified production date (transfer) is defined as the day of the discovery of losses (except in cases of shortage within the norms of attrition, approved by the authorized federal body of executive power). (Item 13 supplemented by federal law from 31.12.2002 N 191-FZ) 14. (Repealed-the Federal law dated 27.07.2006 no. 137-FZ) 15. Article 198 shall be amended as follows: "article 198. The amount of excise duty, the summons issued by the seller to the buyer 1. The taxpayer carrying out operations, recognized in accordance with this chapter subject to taxation, except for petroleum products, subparagraphs 2 and 3 of paragraph 1 of article 182 of this code must be presented for payment to the purchaser of excise goods and (or) mineral (the owner of the excise goods (materials) the appropriate amount of excise duty.
2. payment instruments, including cheques, registers and registers to receive funds from the letter of credit, primary accounting documents and invoices the amount of excise duty is allocated separately, except the realization of excisable goods and (or) the minerals subject to excise duty outside the territory of the Russian Federation and except sale of petroleum products.
3. When implementing the excise goods and (or) mineral excise operations which, in accordance with article 183 of this code are exempt from taxation, accounting documents, primary accounting documents and invoices are issued without adequate amounts of excise duty. While these documents done label or stamp "Without excise duty."
4. in implementing the (transfer) excisable goods (excluding petroleum) retail the amount of excise duty is included in the price of the specified product. On labels of products and price lists issued by the seller as well as buyer issued cheques and other documents in respect of the amount of excise duty are released.
(Seventh paragraph of paragraph 15 had lost its force as federal law dated 26.07.2006 N 134-FZ)
(Eighth paragraph of paragraph 15, federal law expired from 26.07.2006 N 134-FZ)
(Ninth paragraph of paragraph 15 had lost its force as federal law dated 26.07.2006 N 134-FZ)
6. When importing excisable goods into the customs territory of the Russian Federation the appropriate customs forms completed and payment documents certifying the fact of payment of excise duty used as control documents for establishing the validity of tax deductions.
7. When exporting excisable goods under the customs export outside the territory of the Russian Federation to confirm the validity of the exemption from excise duty and tax deductions in the tax authority at the place of registration of the taxpayer is mandatory within 180 days from the date of purchase of the goods, the following documents shall be presented: 1) contract (a copy of the contract) of the taxpayer with a contractor for the supply of excisable goods. If export supply of excisable goods shall be carried out under the Treaty Commission the Treaty of agency or agency contract, the taxpayer is to tax authorities the Commission contract, contract of agency or agency agreement (copies of these agreements) and contract (contract) person engaged in the supply of excisable goods for export on behalf of the taxpayer (in accordance with the contract, the contract of agency or Commission agent contract) with a counterparty.
If export of excisable goods produced from raw materials, provides the owner of the raw materials and materials, the taxpayer is to tax authorities agreement between the owner of excisable goods produced from raw materials, and the taxpayer on excisable goods production and contract (contract) between the owner of the raw materials and the counterparty. The procedure also applies to the export of petroleum products, on which excise duty has been calculated in accordance with subparagraph 4 of paragraph 1 of article 182 of this code.
If export of excisable goods produced from raw materials, exercises a person on Commission agreement or other contract with the owner of the raw materials, the taxpayer-manufacturer of these goods from the raw material is in the tax authorities along with the contract between the owner of excisable goods produced from raw materials, and by the taxpayer on the production of excisable goods Commission agreement, contract of agency or agency agreement (copies of these agreements) between the owner of these excise goods and person engaged in supplying them to export contract (copy of contract) person engaged in the supply of excisable goods for export, with a party.

(Fifteenth paragraph of paragraph 15 had lost its force as federal law dated 26.07.2006 N 134-FZ)
(Repealed-federal law 08.06.2015 N 150-FZ)
(Repealed-federal law 08.06.2015 N 150-FZ)
(Repealed-federal law 08.06.2015 N 150-FZ)
(Repealed-federal law 08.06.2015 N 150-FZ)
(Repealed-federal law 08.06.2015 N 150-FZ) 3) cargo customs declaration (a copy) with marks of the Russian Customs authority who ordered the release of the goods under the customs export regulations, and the Russian Customs authority in the area of which is the border crossing point through which the specified product was exported outside the customs territory of the Russian Federation (hereinafter referred to as the border customs authority).
When exporting petroleum products to export outside the customs territory of the Russian Federation by pipeline appears to be complete goods declaration with marks of the Russian Customs authority, customs clearance the person specified export petroleum products.
When exporting petroleum products to customs export across the border of the Russian Federation with the State party of the Customs Union, which abolished customs controls in third countries is submitted to the cargo customs declaration with marks of the Russian Customs authority, customs clearance the person specified export of petroleum products;
4) copy of transport or shipping documents or other documents marks the border of customs authorities of foreign States, supporting export of goods outside the customs territory of the Russian Federation, except for the export of petroleum products under the customs export regulations across the border of the Russian Federation.
When exporting petroleum products to customs export through sea ports to confirm export of goods outside the customs territory of the Russian Federation by the taxpayer to the tax authorities presented copies of the following documents: orders for shipment of the exported petroleum products indicating the port of discharge with a mark "loading allowed" border customs authority;
Bill of lading for the shipment of the exported oil products, which in the "port of discharge" position outside the customs territory of the Russian Federation.
Copies of transport, shipping and (or) other documents certifying export of petroleum products outside the customs territory of the Russian Federation may not be submitted in case of exportation of petroleum products under the customs export pipeline transport.
When exporting petroleum products under the customs export regulations in rail tanks for confirmation of export of goods outside the customs territory of the Russian Federation by the taxpayer to the tax authorities presented copies of transport, shipping and (or) other documents certifying export of petroleum products outside the customs territory of the Russian Federation, with marks the edge of a customs body.
Upon exportation of goods under the customs export regulations across the border of the Russian Federation with the State party of the Customs Union, which abolished customs controls, presented copies of the transport and shipping documents with marks of the Russian Customs Authority performed customs clearance of export goods is specified.
If the taxpayer subsequently submits the documents to the tax authorities (or their copies), justifying exemption from taxation, the amount of tax paid shall be reimbursed to the taxpayer in the manner and under the conditions provided for in article 203 of the criminal code.
8. In the event of non-submission or submission of incomplete listed in paragraph 7 of this article documents confirming export of excisable goods outside the territory of the Russian Federation, which should be submitted to the tax authorities at the location of the Organisation (the place of residence of the individual entrepreneur) on specified excisable goods excise duty is paid in the manner prescribed by this chapter with respect to transactions with excisable goods and (or) excised minerals on the territory of the Russian Federation. " (Item 15 is supplemented by federal law from 31.12.2002 N 191-FZ) 16. Article 199: third paragraph of paragraph 2, after the word "(materials)" add the words "(excluding petroleum products)";
supplement paragraph 4 to read as follows: "4. In transactions with excisable oil products excise tax amount is taken into account in the following order: 1) the amount of the excise duty, calculated by the taxpayer on operations referred to in subparagraph 2 of paragraph 1 of article 182 of this code is included in the price of petroleum products. The amount of excise duty payable by the taxpayer, calculated in accordance with the procedure laid down in article 202 of the present Code applies to the taxpayer for expenses undertaken when calculating deductible tax on profit organizations;

2) the amount of excise duty, calculated by the taxpayer on operations referred to in subparagraph 4 of paragraph 1 of article 182 of this code, the owner is included in the price of oil products excise petroleum products. The amount of excise duty payable by the taxpayer, calculated in accordance with the procedure laid down in article 202 of the present Code applies to the taxpayer for expenses undertaken when calculating deductible tax on profit organizations;
3) the amount of excise duty, calculated by the taxpayer on operations referred to in subparagraph 3 of paragraph 1 of article 182 of this code, in the case of the transfer of petroleum products to a person in possession of the certificate, the cost of which is passed to excise petroleum products not included. The amount of the excise duty, calculated by the taxpayer on operations referred to in subparagraph 3 of paragraph 1 of article 182 of this code, in the case of the transfer of petroleum products to a person who is not provided with a certificate, is included in the price of petroleum products passed. The amount of excise duty payable by the taxpayer, calculated in accordance with the procedure laid down in article 202 of the present Code applies to the taxpayer for expenses undertaken when calculating deductible tax-for-profit organizations.
The amount of excise duty specified in subparagraphs 1-3 of this paragraph and charged to expenses undertaken when calculating deductible tax-for-profit organizations, for the submission of documents in accordance with paragraph 8 of article 201 of the present code and (or) paragraph 7 of article 198 of this code respectively shall be subject to adjustment for tax purposes on income tax organizations and deductible in accordance with article 200 and (or) Article 203 of this code at the time of the specified documents. ". (Para 16 supplemented by federal law from 31.12.2002 N 191-FZ) 17. Article 200: in paragraph 1, the word "General" should be deleted;
paragraph 2, after the words "excisable goods" add the words "(excluding petroleum products)"; (As amended by the Federal law dated 31.12.2002 N 191-FZ) paragraph 3 shall be amended as follows: (as amended by the Federal law dated 31.12.2002 N 191-FZ) "3. When the transfer of excisable goods made from raw materials (materials) (excluding petroleum products), if customer-furnished raw materials (materials) are excisable goods subject to excise tax amount deductible paid by the owner of the specified raw materials (materials) when purchasing either paid them when importing the raw materials (materials) to the customs territory of the Russian Federation released into free circulation (excluding petroleum products), as well as the amount of excise duty paid by the owner of the raw materials (materials) (excluding petroleum products) at its production. ";( New paragraph five supplemented-the Federal law dated 31.12.2002 N 191-FZ) of paragraph 5, after the words "excisable goods" add the words "(excluding petroleum products)";
(Paragraphs seventh to fourteenth paragraph 17 no longer valid-the Federal law dated 26.07.2006 N 134-FZ) 18. (Repealed-the Federal law dated 26.07.2006 N 134-FZ) 19. Article 202: in paragraph 1, the words "to implement the (transfer of recognized" should be replaced by the word "recognized", the word "chapter)" should be replaced by the word "chapter", the words "excisable goods" and the word "General" should be deleted;
(Third Indent of paragraph 19, federal law expired on 07.07.2003 N 117-FZ) in paragraph 3, the words "paragraph 5" should be replaced by the words "paragraph 6";
paragraph 5: in the first paragraph, the word "General" should be deleted;
in paragraph two, the word "General" should be deleted, the words "implemented excisable goods" were replaced by the words "recognized operations subject to tax in accordance with this chapter;
in the third paragraph, the word "General" should be deleted, the words "excisable goods, implemented" were replaced by the words "recognized operations subject to tax in accordance with this chapter, perfect", the last sentence should be deleted.
20. Article 203, paragraph 1 shall be amended as follows: (as amended by the Federal law dated 31.12.2002 N 191-FZ) "1. In case, if the tax period the amount of tax deductions exceeds the amount of the excise duty, calculated on transactions with excisable goods excisable and mineral, which is subject to tax in accordance with this chapter, following the tax period, the difference shall be reimbursed (credited, refunded) to the taxpayer in accordance with the provisions of this article. "; (As amended by the Federal law dated 31.12.2002 N 191-FZ)

(Paragraph four is excluded-the Federal law dated 31.12.2002 N 191-FZ)
(Paragraph five excluded-the Federal law dated 31.12.2002 N 191-FZ) in paragraph 4: (Paragraph supplemented by federal law from 31.12.2002 N 191-FZ) in the first subparagraph the words "in respect of transactions on realization of excisable goods" were replaced by the words "in respect of transactions with excisable goods", the words "paragraph 6" were replaced by the words "paragraph 7"; (The paragraph is supplemented by federal law from 31.12.2002 N 191-FZ) in paragraph two, the words "paragraph 6" were replaced by the words "paragraph 7"; (The paragraph is supplemented by federal law from 31.12.2002 N 191-FZ), tenth indent shall be amended as follows: (Paragraph supplemented by federal law from 31.12.2002 N 191-FZ)

"No later than the last day of the period referred to in paragraph two of this paragraph, the tax authority shall make a decision concerning the refund of excise related budget (budget territorial Road Fund) and transmit this decision to the fulfilment of the respective body of the federal Treasury."; (The paragraph is supplemented by federal law from 31.12.2002 N 191-FZ)
(Paragraph 20 paragraph eleven lost effect-the Federal law dated 26.07.2006 N 134-FZ)
(Paragraph twelfth paragraph 20 lost effect-the Federal law dated 26.07.2006 N 134-FZ) 21. Article 204: name shall be reworded as follows: "article 204. Terms and order of payment of excise duty when making transactions with excisable goods and mineral excised ";
in paragraph 1 the words "excisable goods, as well as the payment of excise duty when implemented (transfer)" should be deleted;
(Fifth paragraph of paragraph 21, federal law expired from 26.07.2006 N 134-FZ)
(Sixth paragraph of paragraph 21, federal law expired from 26.07.2006 N 134-FZ)
(Seventh paragraph of paragraph 21, federal law expired from 26.07.2006 N 134-FZ)
(Eighth paragraph of paragraph 21, federal law expired from 26.07.2006 N 134-FZ) in paragraph 3 the words "sub-paragraphs 1-7 of paragraph 1" were replaced by the words "sub-paragraphs 1-6 item 1";
paragraph 4: the first paragraph after the words "excisable goods" add the words "(excluding petroleum products)", the word "also" should be deleted;
(Paragraph twelfth paragraph 21 repealed-the Federal law dated 26.07.2006 N 134-FZ)
(Thirteenth paragraph of paragraph 21, federal law expired from 26.07.2006 N 134-FZ)
(Fourteenth Paragraph of paragraph 21, federal law expired from 26.07.2006 N 134-FZ)
(Fifteenth paragraph of paragraph 21, federal law expired from 26.07.2006 N 134-FZ)
(Paragraph sixteenth paragraph 21 repealed-the Federal law dated 26.07.2006 N 134-FZ)

(The paragraph 17th paragraph 21, federal law expired from 21.07.2005 N 107-FZ)
(Paragraph 18th paragraph 21, federal law expired from 21.07.2005 N 107-FZ)
(Paragraph 19th item 21 repealed-the Federal law dated 26.07.2006 N 134-FZ)
(Paragraph twentieth paragraph 21 repealed-the Federal law dated 26.07.2006 N 134-FZ)
(Twenty-first paragraph of paragraph 21, federal law expired from 26.07.2006 N 134-FZ)
(The paragraph twenty-second paragraph repealed 21-the Federal law dated 26.07.2006 N 134-FZ)

(Paragraph 21 as amended by federal law N 191-FZ) 22. (Repealed-federal law on 07.07.2003 N 117-FZ) 23. Subparagraph of article 256, paragraph 1 2 shall be amended as follows: "1) property of budget organizations, except for property acquired in connection with the implementation of business and used for these activities;".
24. in paragraph 1 of article 257: fourth and fifth paragraphs shall be reworded as follows: "capital replacement cost of fixed assets acquired (created) before the entry into force of this chapter, is defined as the initial value in the light of the reassessments before the effective date of this chapter in effect.
When determining the replacement cost of the capital asset to this chapter takes into account the revaluation of fixed assets undertaken by decision of a taxpayer as of January 1, 2002 year and reflected in the accounting of the taxpayer after January 1, 2002 year. The specified revaluation is accepted for tax purposes in the amount not exceeding 30 per cent of the replacement cost of the related property, plant and equipment, as reflected in the taxpayer's accounting as of January 1, 2001 year (taking into account the revaluation as of January 1, 2001 year, produced by the decision of the taxpayer and as reflected in the 2001 accounting year). In this case, the revaluation (devaluation) as of January 1, 2002 year, mirrored by the taxpayer in the year 2002, shall not be regarded as income (expense) of the taxpayer for tax purposes. A similar procedure was adopted for taxation purposes, the corresponding revaluation depreciation. ";
Add new paragraphs 6 and 7, to read: "in the conduct of the taxpayer in the subsequent reporting (tax) periods after the entry into force of this chapter revaluation (devaluation) value of fixed assets at market value is positive (negative) amount of this revaluation does not recognize income (expense), be taken into consideration for tax purposes, and is not admissible in determining replacement value of depreciable assets and depreciation when calculating the incomes for tax purposes in accordance with this chapter.
Residual value of fixed assets, imposed before the entry into force of this chapter, is defined as the difference between the replacement cost of such fixed assets and depreciation amount, determined in the manner prescribed by the fifth subparagraph of this paragraph. ";
in the eighth paragraph of the word "(replacement)" should be deleted.
25. the second subparagraph of article 276, paragraph 2 the word "quarterly" replaced by the word "monthly".
26. The first paragraph of paragraph 2 of article 280, after the word "complement" the word "issuer (drawer)".
27. article 284, paragraph 1 shall be amended as follows: ' 1. Tax rate is set (except as otherwise provided in paragraphs 2-5 of this article) at a rate of 24 per cent. At the same time:

the amount of tax calculated on the sales tax rate of 6 percent, is credited in the federal budget;
the amount of tax calculated on the tax rate of 16 percent, is credited to the budgets of the constituent entities of the Russian Federation;
the amount of tax calculated on the tax rate of 2 per cent has been in local budgets.
Laws of constituent entities of the Russian Federation provided for under this paragraph, the tax rate may be lowered for certain categories of taxpayers in respect of taxes included in the budgets of the constituent entities of the Russian Federation. When the specified rate may not be lower than 12 percent.
28. (repealed-the Federal law dated 08.05.2010 N 83-FZ) 29. Second paragraph of article 328, paragraph 1 after the words "issue of" add the words "on notes-terms and conditions of the issue or transfer (sale)".
30. Section IX complement Chapter 28 to read as follows: "chapter 28. TRANSPORT TAX Article 356. The General provisions of the transport tax (hereinafter in this chapter-tax) is established by the present code and laws of constituent entities of the Russian Federation on the tax, shall be put into effect in accordance with the present code by the laws of the constituent entities of the Russian Federation on the tax and is required to pay on the territory of the Russian Federation.
Introducing tax legislation (representative) bodies of constituent entities of the Russian Federation determines the tax rate within the limits established by the present Code, the order and terms of payment, the reporting form on this tax.
When setting the tax laws of the constituent entities of the Russian Federation can also provide tax incentives and reasons for their use by the taxpayer.
Article 357. Taxpayers Taxpayers tax (hereinafter in this chapter-taxpayers) admit persons in accordance with the legislation of the Russian Federation registered vehicles recognized subject to taxation in accordance with article 358 of this code, unless otherwise provided for in this article.
To vehicles registered on physical persons and transferred them acquired on the basis of power of Attorney for the right to possess and dispose of the vehicle until the publication of this federal law, the taxpayer is a person specified in such authorization. At the same time, which registered the said vehicles shall notify the tax authority at the place of their residence on the transfer on the basis of power of Attorney mentioned vehicles.
Article 358. Object of taxation 1. The object of taxation are automobiles, motorcycles, motor scooters, buses and other self-propelled machines and mechanisms on the pneumatic and Caterpillar, airplanes, helicopters, boats, yachts, sailing vessels, boats, snowmobiles, snowmobiles, boats, jet skis, not self-propelled (towed) and other aquatic and aerial vehicles (hereinafter in this chapter-vehicles), registered in the established order, in accordance with the legislation of the Russian Federation.
2. Are not object of taxation: 1) as well as rowing boats, motor boats with an engine capacity not exceeding 5 horsepower;
2) cars, specially equipped for use by persons with disabilities, as well as cars with engine capacity up to 100 horsepower (up to 73.55 kW) obtained (purchased) through the social protection of the population in accordance with the law;
3) harvesting sea and river vessels;
4) passenger and cargo maritime, River and air vessels owned (at the right of economic management or operative Administration) organisations whose main activity is the implementation of passenger and/or freight transport;
5) tractors, self-propelled harvesters of all grades, special vehicles (floats, livestock, special machines for the transport of poultry, machines for transport and mineral fertilizers, veterinary care, maintenance), registered on agricultural producers and used in farming for the production of agricultural products;
6) vehicles belonging to the right of economic management or operative administration federal bodies of executive power, where legally provided military and (or) SSC service;
7) vehicles wanted, subject to confirmation of their theft (theft) document issued by an authorized body;
8) air ambulance planes and helicopters and medical service.
Article 359. Tax base 1. The tax base is determined by: 1) for vehicles with engines, as the engine of the vehicle horsepower;
2) floating on water (towed) of vehicles for which is determined by gross tonnage, as gross register tons capacity;
3) for water and air vehicles not specified in subparagraphs 1 and 2 of this paragraph, as a unit of the vehicle.

2. In respect of vehicles referred to in subparagraphs 1 and 2 of paragraph 1 of this article, the tax base shall be determined separately for each vehicle.
In respect of vehicles referred to in subparagraph 3 of paragraph 1 of this article, the tax base is determined separately.
Article 360. Tax period the tax period recognized by calendar year.
Article 361. Tax rates 1. Tax rates are set by the laws of the constituent entities of the Russian Federation, respectively, depending on the engine power or gross tonnage vehicles vehicle category per horsepower engine power of the vehicle, one BRT vehicle or unit of the vehicle in the following sizes:-------------------------------------------------------------------|-|-The Name of the object of taxation |-| Vai | article | GCA | (|-| rub lyakh)-------------------------------------------------------------------cars with engine power (horsepower each): up to 100 HP (to 73.55 kW) inclusive 5 over 100 HP to 150 hp. (over 73.55 kW to 110.33 kW) more than 7 150 HP to 200 hp. (over 110.33 kW to 147.1 kW) inclusive 10 over 200 HP up to 250 HP. (above 147.1 kW to 183.9 kW) inclusive 15 over 250 HP (over 183.9 kW) 30 motorcycles and scooters with engine power (horsepower each): up to 20 HP (up to 14.7 kW) inclusive 2 over 20 HP. up to 35 HP (over 14.7 kW up to 25.74 kW) inclusive 4 over 35 HP (over 25.74 kW) 10 Buses with capacity of the engine (horsepower each): up to 200 HP (up 147.1 kW) inclusive 10 over 200 HP (over 147.1 kW) 20 trucks with capacity of the engine (horsepower each): up to 100 HP (to 73.55 kW) inclusive 5 over 100 HP to 150 hp. (over 73.55 kW to 110.33 kW) 8 over 150 HP to 200 HP (over 110.33 kW to 147.1 kW) inclusive 10 over 200 hp. up to 250 HP (over 147.1 kW to 183.9 kW) 13 over 250 HP (over 183.9 kW) and 17 Other self-propelled vehicles, machines and mechanisms on the pneumatic and tracks (each horsepower) 5 Snowmobiles, snowmobiles with engine power (horsepower each): up to 50 HP (to 36.77 kW) inclusive 5 over 50 HP (over 36.77 kW) 10 Boats , motor boats and other water craft with engine power (horsepower each): up to 100 HP (to 73.55 kW) inclusive 10 over 100 HP (over 73.55 kW) 20 yachts and other sailing-motor boats with engine power (horsepower each): up to 100 HP (to 73.55 kW) inclusive 20 over 100 HP (over 73.55 kW) 40 Watercraft engine power (horsepower each) : up to 100 HP (to 73.55 kW) inclusive 25 over 100 HP (over 73.55 kW) 50 Dumb (towed) vessels for which gross tonnage (each register tons gross tonnage) 20 planes, helicopters and other aircraft with engines (per horsepower) 25 other water and air transportation, have no engines (one vehicle) 200 2. Tax rates set forth in paragraph 1 of this article may be increased (decreased) laws of constituent entities of the Russian Federation, but not more than five times.
3. it is allowed to establish differentiated tax rates for each category of vehicles, as well as taking into account the useful life of the vehicles.
Article 362. The procedure for calculating tax 1. Taxpayers are organizations, calculate the amount of tax on their own. The amount of tax payable by taxpayers who are natural persons, shall be calculated by the tax authorities on the basis of information that shall be submitted to the tax authorities of the bodies carrying out the State registration of motor vehicles in the territory of the Russian Federation.
2. The amount of the tax, unless otherwise provided for in this article shall be calculated in respect of each vehicle as the product of the corresponding tax base and tax rates.
3. In the case of vehicle registration and (or) withdrawn from registration (deregistration, exclusion from public ship register, etc.) during the fiscal period, the calculation of the amount of tax is factor, defined as the ratio of the number of full months, during which the vehicle was registered to the taxpayer, to the number of calendar months during the tax period. In this month of registration of the vehicle, as well as month withdrawn from registration is accepted for a full month. In case of registration and withdrawal of registration of the vehicle in the course of one month specified month is taken as one full month.
(Lost effect in parts of paragraphs 4 and 5 of article 362-Federal Act of arrival N 248-FZ) Article 363. The order and terms of payment of the tax

1. Payment of tax is made by taxpayers, according to the location of the vehicle in the manner and within the time limits established by the laws of the constituent entities of the Russian Federation.
2. Taxpayers are organizations shall submit to the tax authority at the place of location of the vehicles a tax return within the period prescribed by the laws of the constituent entities of the Russian Federation.
3. notification of Tax payable tax amount is awarded to the taxpayer who is a natural person, the tax authority not later than 1 June of the year of the tax period.
Article 2. (Repealed-the Federal law dated 29.07.2004 N 95-FZ), Article 3. (Repealed-federal law 04.10.2014 N 284-FZ), Article 4. Taxpayers established in the year 2002 revenues from production realization (goods, works, services) as its shipment for products (goods, works, services), goods (delivered, executed, rendered) to January 1, 2003 onwards are required to calculate and pay the tax on motor road users in the budget of the relevant constituent entity of the Russian Federation, on the basis of the tax rate in 2002 to January 15, 2003 year.
Taxpayers established in the year 2002 revenues from production realization (goods, works, services) as payment for goods (goods, works, services), shipped (delivered, executed, rendered) and paid as of January 1, 2003 onwards are required to calculate and pay the tax on motor road users in the budget of the relevant constituent entity of the Russian Federation, on the basis of the tax rate in 2002 to January 15, 2003 year.
For the taxpayer, determined in the year 2002 revenues as payment, the tax base of tax on motor road users for goods (goods, works, services), shipped (delivered, executed, rendered), but not paid as of January 1, 2003 year is determined on the basis of receivables for goods (goods, works, services), shipped (delivered, executed, rendered), but not paid as of January 1, 2003 year. At that, for the purposes of this article the amount of receivables denominated in foreign currencies or in conventional units are translated into rubles at the exchange rate of the Central Bank of the Russian Federation, established in January 1, 2003 year.
Article 5. Motor oil for diesel and (or) carburetor (injector) engines, shipped in the period January 1, 2001 year on December 31, 2002 inclusive and not paid as of January 1, 2003 year, payment of the excise duties in the federal budget is made no later than July 1, 2003 and on the basis of a separate declaration to be provided by the taxpayer no later than March 25, 2003 year in the tax authority at the place of their stay (residence) as well as on the location of each separate division, in part carried out through these separated units (transmission) engine oil.
Article 6. The amount of excise duty assessed on taxpayers when making transactions with petroleum products, recognized subject to taxation in accordance with article 182 of the tax code of the Russian Federation shall be payable net of excise tax paid in costs of excise goods referred to in subparagraphs 7-10 article 181, paragraph 1 of the tax code of the Russian Federation, producers shipped before January 1, 2003 year, or in the price of services for the production of oil products from raw materials, taking into account the excise When submitting payment orders, confirming payment of purchased petroleum products at a price that includes the excise tax or payment of services for the production of oil products excise duty. (As amended by the Federal law dated 31.12.2002 N 191-FZ) Article 7. Establish that the 2002 year rent levels for lands in State and municipal property, and land tax rates applied in the year 2003 by a factor of 1.8.
Article 8. Article 5 of the 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 amendments to some legislative acts 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. 4330; 2002, N 22, art. 2026) deleted.
Article 9. (Repealed-Federal Act of 22/08/2004, no. 122-FZ), Article 10. (Repealed-the Federal law dated 29.11.2004 N 141-FZ), Article 11. Install that paragraphs 5 and 6 of article 213 of the Russian Federation tax code as amended by the Federal law of May 29, 2002 N 57-ФЗ "about entry of changes and additions in part two of the tax code of the Russian Federation and certain legislative acts of the Russian Federation on taxes" will take effect from January 1, 2004 year.
Article 12. (Repealed-Federal Act of 20 August 2004 N 120-FZ) Article 13. (Repealed-the Federal law dated 08.12.2003. N 164-FZ)

Article 14. To amend article 10 of the Federal law dated August 6, 2001 N 110-ФЗ "about entry of changes and additions in part two of the tax code of the Russian Federation and some other acts of legislation of the Russian Federation on taxes and fees, as well as on repealing certain acts (regulations) of the legislation of the Russian Federation on taxes and fees" (collection of laws of the Russian Federation, 2001, no. 33 , art. 3413; 2002, N 1, art. 4; N 22, art. 2026) deals with the following additions: Supplement 1-paragraph 7 as follows: "7-1. If the taxpayer, who before the entry into force of chapter 25 of the tax code of the Russian Federation proceeds from the sale for tax purposes according to the method of shipment and converted from January 1, 2002 years on the definition of income and expenses on an accrual basis, on the basis of the transitional period, the excess of expenditure over income received, the amount of such exceedances in the amount not exceeding the amount of the write-off at the cost of nedoamortiziruemoj part of fixed assets costing less than 10 thousand rubles, or with the period of useful life of not more than 12 months recognizes the expense of the taxpayer from the transition period, which shall be charged to expenses that are included in the tax base of the respective reporting periods evenly within five years from the date of entry into force of chapter 25 of the tax code of the Russian Federation in force. ";
item 8 supplement a paragraph reading as follows: "If the taxpayer for the year 2001 received loss, calculated the amount of the tax in the manner provided for in this article shall be paid into the budget over five years, deadlines for payment of advance payments of tax at the end of the reporting period.
Article 15. Articles 341 and 344 of the Russian Federation tax code as amended by the Federal law of May 29, 2002 N 57-ФЗ "about entry of changes and additions in part two of the tax code of the Russian Federation and certain legislative acts of the Russian Federation entered into force from January 1, 2003 year.
Article 16. Small business entities, regardless of the accounting policy for tax purposes in the year 2002 tax on motor road users this year produced in the 10-day deadline set for the submission of the annual financial statements for the year 2002.
Article 17. Arrears, penalties and fines arising in January 1, 2003 the year of income tax from the proprietors of transport vehicles, as well as of taxes on the property of natural persons in relation to planes, helicopters, ships, yachts, boats, snowmobiles, boats and other water and air vehicles, shall be credited to the revenue of the budgets of the constituent entities of the Russian Federation and local budgets in accordance with the legislation of the Russian Federation in force prior to the enactment of this federal law.
Article 18. Establish that in 2003 year, payers of the land tax and rent for the land of cities and towns list these payments in full on account of the federal Treasury, with a consequent distribution of income from their revenues between levels of budget system of the Russian Federation according to the following standards: in the budgets of the constituent entities of the Russian Federation (except for the cities of Moscow and St. Petersburg)-50 per cent;
in the budgets of cities Moscow and St. Petersburg and the budgets of closed administrative-territorial formations-100 per cent;
in the budgets of cities and towns, and other municipalities (except for the municipalities comprising the cities of Moscow and St. Petersburg)-50 percent.
Article 19. Article 88 of the Federal law of December 30, 2001 N 194-FZ "on the federal budget for the year 2002" (collection of laws of the Russian Federation, 2001, no. 53, art. 5030) Supplement part 3 as follows: "to extend until December 1, 2002 year restructuring debts on insurance contributions in the State budget funds (Pension Fund of the Russian Federation, the social insurance fund of the Russian Federation, the Federal compulsory medical insurance fund and the territorial compulsory medical insurance), assessed fines have elapsed for healthcare, education, culture and social services, financed from the budgets of all levels of the budgetary system of Russian Federation as prescribed by the Government of the Russian Federation, in accordance with article 20 of the Federal Act of August 5, 2000 N 118-FZ "on the entry into force of part two of the tax code of the Russian Federation and amendments to some legislative acts on taxes" (collection of laws of the Russian Federation, 2000, no. 32, p. 3341; 2001, no. 13, p. 1147).
Article 20. The Government of the Russian Federation to prepare a draft federal law on the federal budget for the year 2003 "subject: income generation of the budgets of the constituent entities of the Russian Federation at the expense of the excise duties on petroleum products in the amount of 50 per cent of income;
the transfer of 15 percent tax on land and land rent from the federal budget to the budgets of the constituent entities of the Russian Federation;

allocation from the federal budget subventions to finance road infrastructure compensation constituent entities of the Russian Federation and falling income in connection with the cancellation of the January 1, 2003 tax year with road users at least $36 billion rubles;
transfer of subjects of the Russian Federation proceeds from the repayment of the debts incurred on January 1, 2003 year for road users tax, fines and have elapsed for late payment of the specified tax, as well as final calculations of income tax on motor road users for the year 2002.
Article 21. This federal law shall enter into force on the expiry of one month from the day of its official publication, except in the following rules, which are applied in the following order: items 1, 2, 4-22, article 27, article 3 1-7, article 9, article 11-13, 16-18 of this federal law shall enter into force on January 1, 2003 onwards;
provisions of paragraphs 23, 24-26, 29 of article 1, article 14 of this federal law shall enter into force on the expiry of one month from the day of its official publication and extend to relationships arising from January 1, 2002 year.
The President of the Russian Federation v. Putin Kremlin, Moscow, N 110 July 24, 2002-FZ