RUSSIAN FEDERATION FEDERAL LAW On Amendments to Certain Legislative Acts of the Russian Federation on Taxes and Fees Adopted by the State Duma on 18 November 2003 year Approved by the Federation Council on 26 November 2003 Article 1 Article 20 of the Federal Law of 5 August 2000 118-FZ " On the introduction of Part Two of the Tax Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3341; 2001, N 13, Art. 1147) supplement the second reading: " Assessed contributions to public social off-budget funds for organizations as of 1 January 2001, accrued penalties and fines, which proved impossible for reasons of economic, social or legal nature, is considered uncollectable and is written off in the order established by the Government of the Russian Federation. ". Article 2 In the third paragraph, Article 213, paragraph 3, part two Russian Tax Code (Russian Federation Law Collection, 2000, N 32, st. 3340; 2002, N 22, Text 2026), replace the words "two thousand" with the words "5,000". Article 3 Article 2 of the Federal Law of August 6, 2001, No. 110-FZ OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION 33, sect. 3413; N 53, sect. 5023; 2002, N 22, 100 2026; 2003, N 28, est. 2886; Parliamentary newspaper, 2003, 15 November) amended to read: " Article 6, paragraph 9, of additional tax benefits for certain categories of taxpayer implementing investment Projects under investment treaties established by legislative (representative) bodies of the constituent entities of the Russian Federation and representative bodies of local government as of 1 July 2001 of the year in force until the end of the period for which they were provided, but not later than 1 January 2004; ". Article 4 Paragraphs 2 to 6 of Article 3 of the Federal Law of 7 July 2003 N 117-FZ " Amendments and additions to the second Tax Code of the Russian Federation and certain other legislative acts of the Russian Federation, as well as recognition of certain legislative acts that have laped into force (legislative provisions) Russian Federation " (Legislative Assembly of the Russian Federation) Federation, 2003, N 28, Art. 2886) delete. Article 5, paragraph 4, article 174, paragraph 4, of the Russian Tax Code Federation, 2000, N 32, sect. 3340; 2001, N 1, article 18; 2002, N 22, article 2026; 2003, N 28, est. 2886) add the following paragraphs: " In the case of the implementation of the works (services), where the territory of the Russian Federation is the territory of the Russian Federation, the taxpayers are foreign persons who are not registered in the tax authorities in the the quality of the taxpayers, the tax is paid by the tax agents at the same time as the payment (transfer) of money to such taxpayers. The Bank, which serves the tax agent, is not entitled to receive money from the tax agent to transfer funds in favor of these taxpayers, unless the tax agent has also submitted an order to pay the tax with the tax agent bank account with sufficient cash to pay the full amount of the tax. ". Article 6 Install that in 2002-2003 the effect of article 262, paragraph 3, part two Russian Tax Code (...) (...) 3340; 2002, N 22, Text 2026; 2003, N 28, est. 2886) does not apply to the expenditures of industry and inter-sectoral funds for financing research and development activities carried out in the form of contributions to the formation of the Russian Fund for Technological Development. Article 7 Install that the funds received in 2003 for the establishment of the Russian Technology Development Fund, as well as other industry and cross-sectoral funds for research and development The design work of the federal executive authorities is considered for the purpose of calculating the income tax of the organizations as the property received under the earmarked funding, and is not taken into account at the time of the The definition of the tax base for this tax. Article 8 1. This Federal Act shall enter into force on 1 January 2004, with the exception of articles 4, 6 and 7. 2. Articles 4, 6 and 7 of this Federal Law shall enter into force on the date of the official publication of this Federal Law. 3. Article 6 of this Federal Act applies to legal relations that have arisen since 1 January 2002. 4. Article 7 of this Federal Act applies to legal relations that have arisen since 1 January 2003. President of the Russian Federation Vladimir Putin Moscow, Kremlin 8 December 2003 N 163-FZ