RUSSIAN FEDERATION FEDERAL LAW On introducing additions to Articles 214-1 and 219 of Part Two of the Tax Code of the Russian Federation State Duma adopted on 18 April 2003 year Approved by the Federation Council on 23 April 2003 Article 1. To amend Part 2 of the Tax Code of the Russian Federation (Parliament of the Russian Federation, 2000, N 32, art. 3340; 2001, N 1, article 18; N 23, est. 2289; 2002, N 22, Art. 2026) as follows: 1. Article 214, paragraph 3, add the following new paragraph to the tenth paragraph: " If the taxpayer has been acquired in property (including pro bono or partial payment) securities, (a) The value of the mortgor property, as well as of the value of the property, is used as equipment. paper. ". 2. Article 219, paragraph 1, subparagraph 2: Paragraph 1 after the words "paid by the taxpayer for the education of their children under 24 years of age" with the words ", the taxpayer by the guardian (s) for training under the age of 18 ", after the words" on both parents ", add the words" (guardian or trustee) "; to supplement the new paragraph with the second paragraph reading: " Right to receive the said social tax " Deduction for tax payers The duties of a guardian or tutor over citizens who have been their wards, after the termination of guardianship or trusteeship in the event of payment by the taxpayer of the training of the above-mentioned citizens under the age of 24 on the day of education in the educational system. institutions. ". Article 2. This Federal Law shall enter into force one month after the date of its official publication. This Federal Act applies to legal relations that have arisen since 1 January 2003. President of the Russian Federation Vladimir Putin Moscow, Kremlin 6 May 2003 N 51-FZ
