Amending Articles 212 And 217, Part Two Of The Tax Code Of The Russian Federation, As Well As The Recognition Of Lapsed Article 3 Of The Federal Law "on Amendments To Part Two Of The Tax Code Of The Russian Federation, Article

Original Language Title: О внесении изменений в статьи 212 и 217 части второй Налогового кодекса Российской Федерации, а также о признании утратившей силу статьи 3 Федерального закона "О внесении изменений в часть вторую Налогового кодекса Российской Федерации, изменения в статью

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RUSSIAN FEDERATION FEDERAL ACT amending article 212 and 217, part two of the tax code of the Russian Federation, as well as the recognition of lapsed article 3 of the Federal law "on amendments to part two of the tax code of the Russian Federation, article 19 of the law of the Russian Federation" about bases of tax system in the Russian Federation, as well as on repealing individual legislative acts of the Russian Federation "adopted by the State Duma on December 22, 2004 the year approved by the Federation Council December 27, 2004 year (as amended by the Federal Act of 18 N 235-FZ) Article 1 Amend in 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; N 23, art. 2289; N 33, art. 3413; 2002, N 30, art. 3021; 2003, N 21, art. 1958; 2004, N 27, art. 2715; N 34, art. 3518) as follows: 1) subparagraph 1 of paragraph 1 of article 212 shall be supplemented with the words "with the exception of pecuniary advantage obtained in connection with credit card transactions during the interest-free period, established by the Treaty for the granting of credit card";
2) article 217: (Paragraph repealed-federal law 18/N 235-FZ) paragraph 19 redrafted to read: "19) income earned from joint-stock companies or other organizations: these shareholders of joint-stock companies or other organizations as a result of revaluation of fixed assets (assets) in the form of additional shares (shares), distributed between the shareholders or members in proportion to their share and shares or as the difference between the new and the original face value of the shares or their estate's share in the authorized capital;
these shareholders of joint-stock companies or other organizations under the re-organization, which provides for the distribution of shares (shares) created by organizations among shareholders (participants, shareholders) reorganized organizations and (or) conversion (Exchange) stocks (shares) of the Corporation the Organization in stocks (shares) of the created organization an organization to which you are attaching, in the form of additional and (or) received in return shares (shares); ".
Article 2 Article 3 of the Federal law dated July 28, 2004, N 83-FZ on amendments to part two of the tax code of the Russian Federation, article 19 of the law of the Russian Federation "about bases of tax system in the Russian Federation, as well as on repealing individual legislative acts of the Russian Federation" (collection of laws of the Russian Federation, 2004, no. 31, p. 3219) recognize lapsed.
Article 3 1. This federal law shall enter into force on the expiry of one month from the day of its official publication.
2. The provisions of paragraph 1 and paragraph 2 of the second paragraph of article 1, article 2 of this federal law shall apply to legal relationships arising from January 1, 2005 year.
3. the third paragraph of the sixth paragraph of article 1 2 of this federal law shall apply to legal relationships arising from January 1, 2004 year.
The President of the Russian Federation v. Putin in Moscow, the Kremlin December 30, 2004 N 212-FZ