Amending Chapter 26-1, 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 в главу 26-1 части второй Налогового кодекса Российской Федерации и некоторые другие акты законодательства Российской Федерации

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.

 
 
 
                      RUSSIAN FEDERATION FEDERAL ACT amending vglavu 26-1 of part two of the tax code of the Russianfederation and some other acts of legislation of the Russian Federation Duma PrinâtGosudarstvennoj 14oktâbrâ year OdobrenSovetom 2003 29oktâbrâ 2003 Federation of the year (injury August 20, 2004 federal law N 120-FZ collection zakonodatel′stvaRossijskoj Federation, 2004, no. 34, item 3535; federal law dated March 13, 2006  N 39-FZ-collection of laws of the Russian Federation, 2006, N 12, art. 1233;
Federal law dated July 22, 2008 N 158-ФЗ-collection of laws of the Russian Federation, 2008, no. 30, art. 3614;
Federal law dated July 24, 2009 N 213-FZ-collection of laws of the Russian Federation, 2009, N 30, art. 3739;
Federal law dated June 25, 2012 N 94-FZ-collection of laws of the Russian Federation, 2012, N 26, art.  3447;
Federal law dated October 2, 2012  N 161-FZ-collection of laws of the Russian Federation, 2012, N 41, art. 5526;
Federal law dated April 6, 2015 N 84-FZ-collection of laws of the Russian Federation, 2015, N 14, art. 2024) article 1 amend Chapter 26-the second 1časti of the tax code of the Russian Federation (collection of laws of the Russian Federation, 2000, no. 32, p. 3340; 2001, N 53, article 5023; 2003, N 1, art. 8), outlining its modified to read as follows: "GLAVA26-1. The TAXATION SYSTEM for AGRICULTURAL PRODUCERS (EDINYJSEL′SKOHOZÂJSTVENNYJ tax) Article 346-1. Obŝieusloviâ application of the taxation system for agricultural producers (a single agricultural tax) 1. The taxation system for agricultural producers (a single agricultural tax) (hereinafter in this chapter-a single agricultural tax) is established by the present code and is used along with the general taxation regime.
     2. payment of single sel′skohozâjstvennogonaloga or return to the general regime of taxation is carried out by organizations and individual entrepreneurs voluntarily in the manner provided for in this chapter.
     3. payment of single agricultural tax organizations provides for the replacement of profits tax, dobavlennuûstoimost′ tax organizations (excluding value added tax payable in accordance with this code and the customs code of the Russian Federation upon importation of the goods into the customs territory of the Russian Federation), property tax organizations and unified social tax payment of single agricultural tax calculated according to the results of the economic activities of organizations for the tax period.
     (Abzacutratil force on the basis of the Federal law of July, 2009 of23.  N 213-FZ-collection of laws of the Russian Federation, 2009, N 30, art. 3739) other taxes and sboryuplačivaûtsâ organizations, crossed on the payment of single agricultural tax, under sobŝim taxation regime.
     Transition to the payment of single agricultural tax by individual entrepreneurs provides for the replacement of taxes on personal income (for income derived from entrepreneurial activities), value added tax (excluding value added tax payable in accordance with this Kodeksomi customs code of the Russian Federation upon importation of the goods into the customs territory of the Russian Federation), the property tax of physical persons (in respect of property used for business purposes) and the single social tax payment of single agricultural tax calculated based on the results of the economic activities of individual entrepreneurs for the tax period.
     (Abzacutratil force on the basis of the Federal law of July, 2009 of23.  N 213-FZ-collection of laws of the Russian Federation, 2009, N 30, art. 3739) other taxes and fees paid by individual entrepreneurs, crossed on the payment of single agricultural tax, in accordance with the general taxation regime.
     4. the organizations and individual entrepreneurs are single agricultural tax, taxpayers are not exempt from the performance provided by the present Code responsibilities of tax agents.
     5. the rules provided for in this chapter shall apply to peasant (prіvate) farms.
 
     Article 346-2. taxpayers 1. Taxpayers a single agricultural tax (hereinafter in this chapter-taxpayers) recognizes organizations and individual entrepreneurs who have switched to the payment of single agricultural tax in the manner prescribed by this chapter.
     For the purposes of this chapter are recognized as agricultural commodity producers organizations and individual entrepreneurs, producing agricultural products and (or) cultivate fish, conducting its initial and subsequent (industrial) processing and selling these products and (or) fish, provided that the obŝemdohode from realization of goods (works, services) such organizations or individual entrepreneurs, the proportion of income from the sale of their agricultural production and (or) reared their fish, including its primary processing they produced izsel′skohozâjstvennogo raw material of own production and (or) reared them fish, is not less than 70 per cent.
     Order otneseniâprodukcii to the products of primary processing of agricultural raw materials produced from own production and (or) farmed fish, shall be established by the Government of the Russian Federation.
     For the organizations and individual entrepreneurs engaged in the subsequent (industrial) products processing primary processing, produced from agricultural raw materials and (or) sobstvennogoproizvodstva cultivated their fish, the proportion of income from sales of products of primary processing of produced from agricultural products of own production and (or) farmed fish, their total income from the sale of their products from own production of agricultural raw materials and (or) reared their fish is determined on the basis of the ratio of expenditure on agricultural production and (or) growing fish and primary processing of agricultural products and (or) fish in total expenditure on production of their agricultural commodities produced and (or) their cultivated fish.
     2. agricultural commodity producers have the right to go to the payment of single agricultural tax, if for the first nine months of the year in which the organization or individual entrepreneur serves the application to transfer the payment of single agricultural tax, the total income from realization of goods (works, services) such organizations or individual entrepreneurs, the proportion of income from the sale of their agricultural production and (or) reared their fish, including produkciûpervičnoj processing manufactured from agricultural products of own production and (or) reared them fish, is not less than 70 per cent.
     3. Does not have the right to go to the payment of single agricultural tax: 1) iindividual′nye entrepreneurs engaged in the production of excise goods;
     2) iindividual′nye entrepreneurs, translated into the tax system as a single vmenennyjdohod tax for certain types of activities, in accordance with chapter 26-3 of this code;
     3), imeûŝiefilialy and (or) representation.
 
              
     Article 346-3. Order iusloviâ transition to the payment of single agricultural tax and return to the obŝemurežimu of taxation 1. agricultural producers willing to go on paying tax edinogosel′skohozâjstvennogo, served in the period from 20 October till 20 December of the year preceding the year from which agricultural producers pass on payment of single agricultural tax to the tax authority by its location (place of residence) statement.  While agricultural commodity producers, in a statement on the payment of single agricultural tax perehodena indicate the percentage of income from the sale of their agricultural production and (or) reared their fish, including primary processing of products manufactured from agricultural products of own production and (or) farmed fish, their total income from realization of goods (works, services) received by them on the first nine months of the year in which the organization or individual entrepreneur serves the application to transfer the payment of single agricultural tax.
     2. The newly established organizations and individuals registered as individual entrepreneurs willing to go on paying tax edinogosel′skohozâjstvennogo is entitled to apply for the transition to the single payment

agricultural tax simultaneously with the application for registration in the tax authority.  In this case, the organizations and individual entrepreneurs shall have the right to go to the payment of single agricultural tax in the current calendar year from the date of registration with the tax authority.
     3. taxpayers who have switched to the payment of single agricultural tax, is not entitled to until the end of the tax period go to the general taxation regime.
     4. If by the results of the tax period, the percentage of income the taxpayer from the sale of their agricultural production and (or) reared their fish, including primary processing of products manufactured from agricultural products of own production and (or) farmed fish, their total income from realization of goods (works, services) amounted to less than 70 percent, taxpayers must perform a recalculation of tax obligations, on the basis of the general taxation regime for all the specified tax period.
Referred to in this paragraph, taxpayers do not have to pay penalties and fines for late payment of taxes, and advance payments of taxes.
     5. taxpayers shall submit to the tax authority at the seat of the Organization (the place of residence of the individual entrepreneur) statement about converting nalogovyhobâzatel′stv and switching to the general taxation regime within 20 calendar days of the end of the tax period in which the income otrealizacii of their agricultural production and (or) reared their fish, including primary processing of products manufactured from agricultural products of own production and (or) their grown fish the total income from realization of goods (works, services) amounted to less than 70 per cent, and to make payment of taxes calculated before 1 February of the year following expired tax period on a single agricultural tax.
     6. taxpayers paying a single agricultural tax, shall have the right to go to the general taxation regime at the beginning of the calendar year, notifying the tax authority at the seat of the Organization (the place of residence of the individual entrepreneur) no later than 15 January of the year in which they go to the general taxation regime.
     7. taxpayers who have switched from paying a single agricultural tax on the general taxation regime, may once again go to the payment of single agricultural tax not earlier than one year after they had lost the right to payment of single agricultural tax.
 
     Article 346-4. Ob″ektnalogoobloženiâ Ob″ektomnalogoobloženiâ recognised income, reduced by the amount of the costs.
              
     Article 346-5. Porâdokopredeleniâ and the recognition of income and expenses 1. The organization when determining the object of taxation shall take into account income from realization of goods (works, service), property rights, vnerealizacionnyedohody.
     (Abzactridcat′ sixth lost effect directly the Federal law dated April 6, 2015 N 84-FZ-collection of laws of the Russian Federation, 2015, N 14, art. 2024)
     (Abzactridcat′ seventh void on the basis of the Federal law of April 6, 2015 N 84-FZ-collection of laws of the Russian Federation, 2015, N 14, art. 2024) in determining the object of taxation organizations are not considered income under Article 251 nastoâŝegoKodeksa.
     Individual′nyepredprinimateli in determining the object of taxation shall take into account the income obtained from business activities.
     2. When opredeleniiob″ekta taxation, taxpayers reduce their income to the following costs: 1) expenditures for acquisition of fixed assets (subject to the provisions of paragraph 4 of this article);
     2 napriobretenie) costs of intangible assets;
     3) repair expenses of fixed assets (including leased);
     4) lease (including leasing) rental payments (including adopted in leasing) property;
     5) material′nyerashody;
     6) labor costs, allowances for temporary inability to work in accordance with the legislation of the Russian Federation;
     7) costs naobâzatel′noe insurance of workers and equipment, including insurance contributions for compulsory pension insurance, contributions to compulsory social insurance of dent insurance entered into force in the workplace and occupational diseases produced under szakonodatel′stvom of the Russian Federation;
     8) the amount of value added tax on purchased goods (works, services);
     9) the amount of interest payable for the use of money (credits, loans), as well as costs associated with oplatojuslug, provided by credit institutions;
     10) costs of fire safety in accordance with the legislation of the Russian Federation, the cost of services for the protection of property, maintenance of fire alarm systems, costs napriobretenie services of fire protection and other services of security activity;
     11) amount of tamožennyhplatežej payable upon importation of the goods into the customs territory of the Russian Federation and not returned to taxpayers in accordance with the customs legislation of the Russian Federation;
     12) expenses on the maintenance of official vehicles, as well as the cost of compensation for the use of travel for personal cars and motorcycles within ustanovlennyhPravitel′stvom norms of the Russian Federation;
     13) nakomandirovki costs, in particular on: passage of the employee to the place and back to your regular job;
     hiring a residential premises. Under this object of expenditure reimbursed employee expenses to pay for extra services rendered in hotels (except expenses at bars and restaurants, room costs, costs for the use of recreational and health facilities);
     DSA or polevoedovol′stvie within the norms approved by the Government of the Russian Federation;
     the design and vydačuviz, passport, vouchers, invitations and other similar documents;
     consular, airfield fees, fees for the right of entry, passage of transit road and other transport, zapol′zovanie marine channels, other similar facilities and other similar fees and charges;
     14) fee for the notary zanotarial′noe paperwork. The rashodyprinimaûtsâ within the tariffs, as approved in the prescribed manner;
     15) costs naauditorskie services;
     16) cost accounting naopublikovanie, as well as publication and disclosure of other information, if the legislation of the Russian Federation on the taxpayer responsibility to implement takoeopublikovanie (disclosure);
     17) costs nakancelârskie goods;
     18) cost of postal, telephone, Telegraph and other similar services, charges for telecommunications services;
     19) costs associated with the acquisition of the right to ask computer programs and databases podogovoram and license with the rightholder (licensing agreements).  These costs include the costs of updating computer programs and databases;
     20) produced advertising expenditures (purchases) and (or) sold goods (works, services), trademark and service mark;
     21) napodgotovku costs and the development of new industries, departments and units;
     22) food expenses of workers engaged in agricultural work;
     23) the amount of fees paid by the nalogovi in accordance with the legislation of the Russian Federation on taxes and fees;
     24) costs naoplatu cost of goods purchased for further implementation (umen′šennyena costs specified in subparagraph 8 of this paragraph);
     25) costs nainformacionno-advisory services;
     26) costs napovyšenie skills;
     27) iarbitražnye legal costs fees;
     28) costs in the form of payments penalties and fines for non-fulfillment or improper fulfillment of obligations, as well as amounts paid in compensation for the damage caused.
     3. the costs specified selected 2 of this article shall be accepted if they meet the criteria laid down in paragraph 1 of article 252 of the criminal code.
     The costs provided vpodpunktah 5, 6, 7 and 9-21 paragraph 2 of the present article, shall be adopted in relation to the order of the prescribed income tax mentioned organizations, in accordance with articles 254, 255, 263, 264 and 269 of the present code.
     4. Cost of acquisition of fixed assets are taken in the following order: 1) in respect of the fixed assets purchased by taxpayers after the change to payment of single agricultural tax, at the time of entering these fixed assets in operation;
     2) in respect of fixed assets, taxpayers until payment of single agricultural tax, the value of fixed assets is included in the cost of acquiring fixed assets in sleduûŝemporâdke: osnovnyhsredstv, with the period of useful life of up to three years-during the first year of the payment of a single agricultural tax;
     with regard to osnovnyhsredstv, with the period of useful life of three to 15 years inclusive: within the first year of a single agricultural tax payment-50%, 2nd year-30 per cent of the value, and the third year -20 per cent;

     with regard to osnovnyhsredstv, with the period of useful life of more than 15 years-during the 10 years after moving to the payment of single agricultural tax in equal instalments of fixed assets otstoimosti.
     The value of the fixed assets shall be taken as the residual value of the property at the time of transition on the payment of single agricultural tax.
     While in the tečenienalogovogo period, the cost of acquiring fixed assets taken equal shares, subject to the provisions of this chapter.
     When determining the useful lives of fixed assets should be rukovodstvovat′sâKlassifikaciej of fixed assets, to be included in depreciation groups approved by the Government of the Russian Federation, in accordance with article 258 of the criminal code.  For those vidovosnovnyh funds that are not specified in this classification, useful lives of property taxpayers are installed in accordance with the specifications and recommendations of organizations-manufacturers.
     In case of realization (transfer) of fixed assets acquired after the change to payment of single agricultural tax, until the expiration of three years from the date of purchase (for fixed assets, with the period of useful life of more than 15 years before the expiration of 10 years from the date of their acquisition) taxpayers are required to recalculate tax base for the whole period of enjoyment of such fundamental tools since their acquisition to date (transfer) subject to the provisions of chapter 25 of this code and to pay an additional amount of tax and penalties.
     5. intangible assets napriobretenie Costs are accepted in the manner provided for in paragraph 4 of this article.
     (Abzacvosem′desât seventh void on the basis of the Federal law of March 13, 2006  N 39-FZ-collection of laws of the Russian Federation, 2006, N 12, art. 1233) (Abzacvosem′desât eighth lost effect on the grounds of the Federal law dated March 13, 2006 N 39-FZ-collection of laws of the Russian Federation, 2006, no. 12, p. 1233) (Abzacvosem′desât 9th lost effect on the grounds of the Federal law dated March 13, 2006  N 39-FZ-collection of laws of the Russian Federation, 2006, N 12, art. 1233) 8. taxpayers shall keep a record of their performance, necessary to calculate the tax base and the amount of a single agricultural tax, based on accounting data, subject to the provisions of this chapter.
 
              
     Article 346-6. Nalogovaâbaza 1. Tax base recognized monetary income, reduced by the amount of the costs.
     2. Revenues and expenses denominated in foreign currencies are recorded in conjunction with income and expenditure, expressed in LCY. When ètomdohody and expenses denominated in foreign currencies are converted into rubles at the official rate of the Central Bank of the Russian Federation, established respectively by the date of receipt of income and (or) the date of the implementation costs.
     3. gains derived by a vnatural′noj form, shall be determined on the basis of the price defined in the same order, under article 40nastoâŝego of the code, without including the value added tax.
     4. in determining the tax base income and expenses are determined by the cumulative total since the beginning of the tax period.
     5. taxpayers have a right to reduce the tax base on the amount of loss obtained poitogam previous tax periods.  The loss for the purposes of this chapter refers to the excess of expenditure over income, determined in accordance with article 346-5 of this code.
     Specified in this paragraph is not loss may reduce the tax base by more than 30 percent.  While the amount of the loss that exceeds the specified limit, can be moved in the next tax periods, but not more than 10 tax periods.
     Nalogoplatel′ŝikiobâzany store the documents confirming the size of the loss and the amount was reduced tax base for each tax period during the vsegosroka of the right of reduction of the tax base for the amount of the loss.
     Loss polučennyjnalogoplatel′ŝikami in applying the general taxation regime, will not be accepted during the transition to the payment of single agricultural tax.
     The resulting loss of taxpayers upon payment of a single agricultural tax, will not be accepted during the transition to the general taxation regime.
     6. taxpayers who previously used the general taxation regime of using the charges, payment of single agricultural tax for the following regulations: 1) at the date of transition to payment of single agricultural tax in the tax base includes the amount of money received in the period of application of the general regime of tax payment under contracts that taxpayers carry out after upgrading to paying tax edinogosel′skohozâjstvennogo;
     (Abzacsto the third lost effect on the grounds of the Federal law dated March 13, 2006 N 39-FZ-collection of laws of the Russian Federation, 2006, no. 12, p. 1233)
     (Abzacsto the fourth lost effect on the grounds of the Federal law dated March 13, 2006  N 39-FZ-collection of laws of the Russian Federation, 2006, N 12, art. 1233) 3) are not included in the tax base cash posleperehoda on payment of single agricultural tax if the tax rules on accrual accounting amounts included in income in the calculation of the tax base for income tax pribyl′organizacij in the application of the general regime of taxation;
     4) expenses made by taxpayers to pay posleperehoda a single agricultural tax, deductible expenses are recognized from the tax base, on the date of ihosuŝestvleniâ, if the payment of such costs was carried out during the period of application of the general taxation regime, or on the date of payment, if the payment of such expenses was implemented after transition to pay taxpayers a single agricultural tax;
     5) is not deductible from the tax base monies paid after switching on the payment of single agricultural tax for the payment of costs to taxpayers, if prior to payment of single agricultural tax such costs were taken into account in the calculation of the tax base for income tax of organizations in accordance with Chapter 25 of this code.
     7. taxpayers, uplačivavšie a single agricultural tax, the general taxation regime of using accrual method perform the following rules: 1) are not included in the tax base monies received after transition to the general taxation regime, if according to the rules of tax accounting of amounts included in income in the calculation of the tax base upon payment of a single agricultural tax;
     2) expenditures made by taxpayers in periodposle transition to the general taxation regime, recognized as expenses deductible from the tax base, on the date of their implementation, regardless of the date of the payment of such expenses.
     8. When you switch naobŝij mode of taxation in the tax account at the date specified transition reflects residual value of fixed assets is determined on the basis of their historical cost minus depreciation, calculated for the period of transition to the payment of single agricultural tax, order stipulated by chapter 25 of this code. When the cost of acquisition of fixed assets, taken in the calculation of the tax base for that period in accordance with this chapter, if they exceeded the depreciation amount calculated in accordance with Chapter 25 of this code, does not reduce the ostatočnojstoimosti of fixed assets at the date of transition taxpayers to tax obŝijrežim, and the difference is recognized as income in the transition to the general taxation regime.
 
              
     Article 346-7. Nalogovyjperiod. Reporting period 1. Tax periodompriznaetsâ calendar year.
     2. Accounting periodompriznaetsâ half.
 
              
     Article 346-8. Nalogovaâstavka Tax stavkaustanavlivaetsâ at the rate of 6 per cent.
 
              
     Article 346-9. Porâdokisčisleniâ and payment of a single agricultural tax. Crediting of agricultural tax summedinogo 1. A single agricultural tax is calculated as the corresponding tax rate the percentage of the tax base.
     2. taxpayers at the end of the reporting period, calculate the amount of the advance payment on a single agricultural tax, based on the tax rate and actually derived income, reduced by the amount of the expenses calculated on an accrual basis from the beginning of the tax period until the end of the semester.
     3. Paid down payments on a single agricultural tax included in the account of a single agricultural tax on the outcome of the tax period.
     4. a single agricultural tax Payment iavansovogo payment on a single agricultural tax is made on the location of the Organisation (the place of residence of the individual entrepreneur).
     5. A single agricultural tax, payable by the end of the tax period shall be paid no later than the deadline for filing tax returns for the relevant fiscal period paragraph 1 of article 346-10 of this code.
     (Article repealed under paragraph 6 of article 346-9 on the

osnovaniiFederal′nogo Act of June 25, 2012 N 94-FZ-collection of laws of the Russian Federation, 2012, N 26, art. 3447) article 346-10. Tax Declaration 1. Organizations on the expiration of the tax (accounting) period represent a tax declaration to the tax authorities of their location.
     Nalogovyedeklaracii on the results of the tax period shall be submitted to organizations no later than 31 March of the year following the previous tax period.
     Nalogovyedeklaracii at the end of the reporting period shall be submitted not later than 25 days from the end of the reporting period.
     2. individual businessmen on the end of the tax period are tax declaration to the tax authorities at the place of residence no later than 30 April of the year following the previous tax period.
     Nalogovyedeklaracii at the end of the reporting period shall be submitted not later than 25 days from the end of the reporting period.
     3. form of tax declarations and the procedure for their filing approved by the Ministry of the Russian Federation under taxes and tax collections.
 
     Article 2 the Organization peasant (prіvate) farms and individual entrepreneurs willing to jump on the taxation system for agricultural producers (a single agricultural tax) in the year 2004, is entitled to apply to the tax year February 1, 2004 body for your location (place of residence) statement about switching to a single agricultural tax payment in accordance with article 1 of the present Federal law in the part of the amendment of article 346-3, part two of the tax code of the Russian Federation.
 
 
     Article 3 to amend 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, and the transactions repealing certain acts (regulations) of the legislation on taxes and fees the Russianfederation" (collection of laws of the Russian Federation, 2001, no. 33, p. 3413; N 52, art.  5023;  2002, N 1, art. 4; N 22, art. 2026; N 28, art. 2790; N 30, art. 3027; 2003, N 1, art. 6) as follows: paragraph three of article 2izložit′ as follows: "dlâsel′skohozâjstvennyh manufacturers-fishermen (kolkhozes) exemption from tax on pribyl′dejstvuet to January 1, 2005 year";
     (Abzacčetvertyj lost effect on the grounds of the Federal law dated October 2, 2012  N 161-FZ-collection of laws of the Russian Federation, 2012, N 41, art. 5526) (Abzacpâtyj abrogated the law of osnovaniiFederal′nogo October 2, 2012  N 161-FZ-collection of laws of the Russian Federation, 2012, N 41, art. 5526) (Abzacšestoj lost effect on the grounds of the Federal law dated October 2, 2012  N 161-FZ-collection of laws of the Russian Federation, 2012, N 41, art. 5526) (Abzacsed′moj lost effect on the grounds of the Federal law dated July 22, 2008  N 158-ФЗ-collection of laws of the Russian Federation, 2008, no. 30, art. 3614) (Abzacvos′moj lost effect on the grounds of the Federal law dated July 22, 2008  N 158-ФЗ-collection of laws of the Russian Federation, 2008, no. 30, art. 3614) (Abzacdevâtyj lost effect on the grounds of the Federal law dated October 2, 2012  N 161-FZ-collection of laws of the Russian Federation, 2012, N 41, art. 5526) (Abzacdesâtyj lost effect on the grounds of the Federal law dated October 2, 2012  N 161-FZ-collection of laws of the Russian Federation, 2012, N 41, art. 5526) (Abzacodinnadcatyj lost effect on the grounds of the Federal law dated July 22, 2008  N 158-ФЗ-collection of laws of the Russian Federation, 2008, no. 30, art. 3614) (Abzacdvenadcatyj lost effect on the grounds of the Federal law dated July 22, 2008 N 158-ФЗ-collection of laws of the Russian Federation, 2008, no. 30, art. 3614) (Abzactrinadcatyj lost effect on the grounds of the Federal law dated July 22, 2008  N 158-ФЗ-collection of laws of the Russian Federation, 2008, no. 30, art. 3614) (Abzacčetyrnadcatyj lost effect on the grounds of the Federal law dated July 22, 2008 N 158-ФЗ-collection of laws of the Russian Federation, 2008, no. 30, art. 3614) (Abzacpâtnadcatyj lost effect on the grounds of the Federal law dated July 22, 2008  N 158-ФЗ-collection of laws of the Russian Federation, 2008, no. 30, art. 3614) (Abzacšestnadcatyj lost effect on the grounds of the Federal law dated July 22, 2008 N 158-ФЗ-collection of laws of the Russian Federation, 2008, no. 30, art. 3614) (Abzacsemnadcatyj lost effect on the grounds of the Federal law dated October 2, 2012 N 161-FZ-collection of laws of the Russian Federation, 2012, N 41, art. 5526) (Abzacvosemnadcatyj lost effect on the grounds of the Federal law dated October 2, 2012  N 161-FZ-collection of laws of the Russian Federation, 2012, N 41, art. 5526) (Abzacdevâtnadcatyj lost effect on the grounds of the Federal law dated October 2, 2012 N 161-FZ-collection of laws of the Russian Federation, 2012, N 41, art. 5526) (Abzacdvadcatyj lost effect on the grounds of the Federal law dated October 2, 2012  N 161-FZ-collection of laws of the Russian Federation, 2012, N 41, art. 5526) (Abzacdvadcat′ first lost effect directly the Federal law dated October 2, 2012 N 161-FZ-collection of laws of the Russian Federation, 2012, N 41, art. 5526) Stat′â4 (repealed based on the Federal law dated August 20, 2004 N 120-FZ-collection of laws of the Russian Federation, 2004, no. 34, art. 3535) article 5 1. NastoâŝijFederal′nyj this law enters in force from January 1, 2004 year, but not earlier than on the expiry of one month from the day of its official publication, with the exception of article 2 hereof.
     2. Article 2 nastoâŝegoFederal′nogo Act enters into force on the day of its official publication.
 
     Moscow, Kremlin, N November 11, 2003 147-FZ
 
 








Related Laws