On Amendments To Some Legislative Acts Of The Russian Federation On Taxes And Fees

Original Language Title: О внесении изменений в некоторые законодательные акты Российской Федерации о налогах и сборах

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RUSSIAN FEDERATION FEDERAL LAW on amendments to certain legislative acts of the Russian Federation on taxes and fees adopted by the State Duma November 18, 2003 the year approved by the Federation Council November 26, 2003 year Article 1 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 amending certain legislative acts of the Russian Federation on taxes" (collection of laws of the Russian Federation , 2000, no. 32, St. 3341; 2001, no. 13, art. 1147) Supplement part 2 to read as follows: "arrears of contributions to the State social insurance budget funds,-to-clean for organizations as of January 1, 2001 year, unpaid fines have elapsed, which proved impossible, for reasons of an economic, social or legal nature, recognizes the hopeless and are deducted in the order established by the Government of the Russian Federation."
Article 2 the third subparagraph of paragraph 3 of article 213, part two of the tax code of the Russian Federation (collection of laws of the Russian Federation, 2000, no. 32, p. 3340; 2002, no. 22, page 2026), the words "two thousand" were replaced by the words "five thousand."
Article 3 contribute to the tenth paragraph of article 2 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; N 53, art. 5023; 2002, N 22, art. 2026; 2003, no. 28, art. 2886; The parliamentary newspaper, November 15, 2003), read as follows: "in accordance with paragraph 9 of article 6 additional tax privileges for certain categories of tax payers that implement investment projects in accordance with treaties on investment activities established by the legislative (representative) bodies of constituent entities of the Russian Federation and the representative bodies of local self-government as of July 1, 2001 year, remain in effect until the expiration of the term for which they were given but no later than January 1, 2004 years; ".
Article 4 paragraphs in the second to sixth article 3 of the Federal law dated July 7, 2003 N 117-FZ "on amendments and additions to part two of the tax code of the Russian Federation and some other legislative acts of the Russian Federation, as well as on repealing certain acts (provisions of legislative acts) of the Russian Federation" (collection of laws of the Russian Federation, 2003, no. 28, art. 2886) deleted.
Article 174, paragraph 4 of article 5 of part two 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; 2002, N 22, art. 2026; 2003, no. 28, art. 2886) supplement paragraphs read as follows: "in cases where the implementation of works (services), which is the territory of the Russian Federation, the taxpayers-foreign persons not registered with the tax authorities as taxpayers, paying tax is tax agents simultaneously with payment (transfer) of cash so taxpayers.
Bank serving the tax agent shall not be entitled to receive from him the order to transfer funds in favour of these taxpayers, if the tax agent has not provided the Bank also instruction for payment of tax with open this bank account funds sufficiency for payment of the full amount of tax.
Article 6 establish that in 2002-2003 years the scope of paragraph 3 of article 262 of part two of the tax code of the Russian Federation (collection of laws of the Russian Federation, 2000, no. 32, p. 3340; 2002, no. 22, page 2026; 2003, no. 28, art. 2886) does not cover costs of sectoral and intersectoral funding research and development work carried out in the form of contributions to the formation of the Russian Fund for technological development.
Article 7 establish that the funds received in 2003 year, the formation of the Russian Fund for technological development, as well as other sectoral and cross-sectoral funding of scientific-research and experimental-design works, formed when the federal executive authorities, are treated for the purposes of calculating the profit organizations as property received under the Trust funding, and not considered when determining the tax base of this tax.
Article 8 1. This federal law shall enter into force on January 1, 2004 onwards, with the exception of articles 4, 6 and 7.
2. articles 4, 6 and 7 of this federal law shall enter into force from the day of official publication of this federal law.
3. section 6 of this federal law shall apply to legal relationships arising from January 1, 2002 year.
4. The provisions of article 7 of this federal law shall apply to legal relationships arising from January 1, 2003 year.
The President of the Russian Federation v. Putin in Moscow, the Kremlin December 8, 2003 N 163-FZ

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