RUSSIAN FEDERATION FEDERAL LAW on amendments to article 214-1 and 219, part two of the tax code of the Russian Federation adopted by the State Duma April 18, 2003 the year approved by the Federation Council April 23, 2003 year Article 1. Amend the second part of the tax code of the Russian Federation (collection of laws of the Russian Federation, 2000, no. 32, St. 3340; 2001, N 1, art. 18; N 23, art. 2289; 2002, N 22, art. 2026) as follows: 1. paragraph 3 of article 214-1 complement new tenth paragraph to read as follows: "If the taxpayer had purchased the property (including derived on a pro bono basis or with partial pay) securities, when income tax on transactions of sale of securities as documented expenses for the purchase of (getting) these securities also takes into account the amount of which was calculated and paid tax when buying (receiving) securities.".
2. subparagraph 2 of paragraph 1 of article 219: the first paragraph, after the words "the amount paid by the taxpayer-parent for their children up to the age of 24 years," add the words ", the guardian of the taxpayer (taxpayer-trustee) for training his players under the age of 18 years", after the words "by both parents" add the words "(the guardian)";
to complement the new second paragraph to read as follows: "the right to receive a specified social tax deduction applies to taxpayers, carried out the duties of the guardian or trustee over citizens of the former wards, after termination of guardianship or supervision in cases of payment the taxpayers education referred to citizens under the age of 24 years old on the day form of training in educational institutions.
Article 2. This federal law shall enter into force on the expiry of one month from the day of its official publication.
The effect 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 May 6, 2003 N 51-FZ