Amending 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 Legislative Acts (Provisions Of Legislative Acts) Of The Russian ...

Original Language Title: О внесении изменений в часть вторую Налогового кодекса Российской Федерации и некоторые другие законодательные акты Российской Федерации, а также о признании утратившими силу отдельных законодательных актов (положений законодательных актов) Российской...

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RUSSIAN FEDERATION FEDERAL LAW On Amendments to Part Two of the Tax Code of the Russian Federation and some other legislative acts of the Russian Federation, and also on the recognition of lapsed separate pieces of legislation Russian Federation adopted by the State Duma on 23 November 2004 November 2004 class="ed">(Revision of federal laws 31.12.2005) N 205-FZ; dated 27.07.2010. N 229-FZ; of 29.11.2012 N 202-FZ; dated 23.07.2013 N 248-FZ; dated 04.11.2014 N 347-FZ) Article 1 Part Two of the Tax Code of the Russian Federation (Legislative Assembly Russian Federation, 2000, 3340, 3341; 2001, N 1, st. 18; N 23, est. 2289; N 33, st. 3413, 3421, 3429; N 49, sect. 4554, 4564; N 53, st. 5015, 5023; 2002, N 1, st. 4; N 22, Text 2026; N 30, sect. 3021, 3027, 3033; N 52, sect. 5138; 2003, N 1, est. 2, 5, 6, 8, 10, 11; N 19, st. 1749; N 21, est. 1958; N 22, sect. 2066; N 23, st. 2174; N 26, st. 2567; N 27, est. 2700; N 28, st. 2874, 2879, 2886; N 46, st. 4435, 4443, 4444; N 50, sect. 4849; N 52, sect. 5030; 2004, N 15, sect. 1342; N 27, est. 2711, 2713, 2715; N 30, st. 3083, 3084, 3088; N 31, st. 3219, 3220, 3222, 3231; N 34, st. 3517, 3518, 3520, 3522, 3523, 3524, 3525, 3527; N 35, sect. 3607; N 41, est. 3994; N 45, sect. 477) add the following section X to the following: " R3DEX X. LOCAL TAILS CHAPTER 31. LAND-LOCKED Article 387. General provisions 1. The land tax (hereinafter referred to as the tax) shall be established by this Code and the normative legal acts of the representative bodies of the municipalities, shall be enforced and shall cease to operate in accordance with this Code; and The normative legal acts of representative bodies of municipal entities and compulsory payment in the territories of these municipalities. In the cities of federal importance Moscow and St. Petersburg, the tax is established by this Code and the laws of the above-mentioned constituent entities of the Russian Federation, shall be enacted and cease to operate in accordance with this Code; and OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2. By imposing a tax, representative bodies of municipal entities (legislative (representative) bodies of the state power of cities of Moscow and St. Petersburg) determine the tax rates within the limits set by the federal authorities. This chapter, the order and the date of payment of the tax. When the tax is established by the normative legal acts of representative bodies of municipal entities (laws of cities of Moscow and St. Petersburg), tax benefits, grounds and order may also be established. applications, including the establishment of tax-free amounts for certain categories of taxpayer. Article 388. Taxpayers 1. Taxpayers (hereafter referred to as tax payers) are recognized to be organizations and individuals holding land on the right to own property, permanent (permanent) use, or the right to inherit life ownership. 2. The taxpayers of the organization and individuals are not recognized for the land that they have on the right to be free of charge or transferred to them under the lease contract. Article 389. Taxation object 1. The tax system recognizes plots of land located within the municipal education (cities of federal significance of Moscow and St. Petersburg), in whose territory the tax is imposed. 2. Not recognized by the object of taxation: 1) land seized according to the laws of the Russian Federation; 2) land limited in accordance with the law OF THE PRESIDENT OF THE RUSSIAN FEDERATION (Paragraph has expired-Federal Law dated 29.11.2012 N 202-FZ ) 4) Land restricted in accordance with the laws of the Russian Federation, within the forest fund; 5) land limited in rotation according to OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 390. The tax base 1. The tax base is defined as the cadastral value of land that is subject to taxation under article 389 of this Code. 2. The cadastral value of the land is determined in accordance with the land legislation of the Russian Federation. Article 391. The order in which the sales tax base is defined 1. The tax base is defined for each land as its cadastral value as of 1 January of the year, which is the tax period. 2. The tax base is defined separately with respect to the share in the right of common ownership of the land, for which taxpayers are recognized as different persons, or different tax rates are established. 3. Taxpayers-organizations determine the tax base on their own basis on the basis of state land cadastre information about each land plot owned by them or the right of permanent (permanent) use. (Article 1 is no more effective in paragraph 2 of Article 391-Federal Law of 04.11.2014). N 347-FZ 4. Unless otherwise provided in paragraph 3 of this article, the tax base for each taxpayer who is a natural person shall be determined by the tax authorities on the basis of information submitted to the tax authorities by the implementing authorities. The administration of the State land cadastre, the authorities responsible for the registration of real property rights and the transactions with it, and the municipal authorities. 5. The tax base is reduced by a tax-free amount of 10,000 rubles per taxpayer in the territory of one municipality (of the federal importance of Moscow and St. Petersburg) with regard to the land plot, The following categories of taxpayer: 1) Heroes of the Soviet Union, Heroes of the Russian Federation, full cavaliers of the Order of Glory, and full cavaliers of the Order of Glory; (2) Persons with disabilities who have III limits on their ability to work activities, as well as those who have a disability group I and II, until 1 January 2004, without a determination of the degree of limitation of the ability to work; 3) disabled since childhood; 4) veterans and persons with disabilities in the Great Patriotic War, as well as veterans and disabled combatants; 5) natural persons entitled to receive social support in accordance with the law of the Russian Federation " About social Protection of citizens exposed to radiation as a consequence of the Chernobyl disaster "(as amended by the Law of the Russian Federation of 18 June 1992 N 3061-I), in accordance with Federal Law N 175-FZ" On social protection for citizens of the Russian Federation exposed to radiation due to accident in 1957 "Mayak" and radioactive waste discharges into the Teca River " and in accordance with Federal Law dated 10 January 2002, N 2-FZ " On social guarantees for citizens exposed to radiation due to nuclear testing in Semipalatinsk The firing range "; 6) of individuals who took part in special risk units directly involved in nuclear and thermonuclear weapon tests, the elimination of nuclear installations in weapons and military installations; 7) natural persons who have suffered or have suffered a radiation sickness or disabled persons as a result of tests, exercises and other works related to any type of nuclear facilities, including nuclear weapons and space technology. 6. The reduction of the tax base on the tax-free amount established by paragraph 5 of this article shall be made on the basis of documents confirming the right to reduce the tax base submitted by the taxpayer to the tax authority by the place of tax Location of land. The procedure and time frame for the submission by taxpayers of documents confirming the right to reduce the tax base are established by the regulatory legal acts of representative bodies of municipal entities (the laws of the cities of the Federal Republic of Russia). of Moscow and St. Petersburg). 7. If the untaxed amount of paragraph 5 of this article exceeds the amount of the tax base determined for the land, the tax base shall be zero. Article 392. The considerations for determining the tax base in land plots in common property 1. The tax base for plots of land in shared ownership is determined for each of the taxpayers who owns the land in proportion to its share of the shared ownership. 2. The tax base for land in common joint property is defined for each of the taxpayers who own the land in equal shares. 3. If the acquisition of a building, structure or other real estate in accordance with the law or contract will transfer ownership to the part of the land that is occupied by the real estate and is necessary for it The use of the tax base for the given land plot shall be determined in proportion to its share in the ownership of the land. If the purchaser (s) of the building, structure or other real estate are several persons, the tax base for part of the land that is occupied by the real estate and is necessary for its use, for the said persons shall be determined in proportion to their share in the right of ownership (in the area) of the real estate. Article 393. The fiscal period. Reporting period 1. The fiscal period is a calendar year. 2. The first quarter, the first quarter, and nine months of the calendar year are recognized for tax payers-organizations and individuals who are individual entrepreneurs. 3. When establishing a tax, the representative body of the municipal education (the legislative (representative) authorities of the cities of the federal importance of Moscow and St. Petersburg) is entitled not to establish the reporting period. Article 394. Tax rate 1. Tax rates are established by normative legal acts of representative bodies of municipal entities (the laws of the cities of Moscow and St. Petersburg) and may not exceed: 1) 0.3 per cent in relation to land plots: of agricultural land or land in agricultural use in settlements and used for agricultural production; utilities infrastructure facilities (except for a share in the right to land on an object that is not related to the housing stock and to the objects of the housing and communal utilities infrastructure) or provided for housing; provided for personal supply, horticulture, gardening or livestock; 2) 1.5 per cent for other land plots. 2. Differentiating tax rates according to land categories and (or) permitted use of the land are permitted. Article 395. Tax benefits Free from taxation: 1) organization and establishment of the penal correction system of the Ministry of Justice of the Russian Federation-in respect of land allocated for direct use (b) Organization of the land plots occupied by public highways; 3) organizations, in respect of land plots directly occupied by the mobilization infrastructure Appointment and (or) mobilization capacity, whether contracted and/or not used in the production; all types of mobilization stocks (reserves) and other mobilization equipment designated by the authorities State administration of insurance reserves; test sites equipped with bases, airfields, objects of a single air traffic control system assigned under the law to special purpose facilities; 4) religious organizations-in respect of their own The land plots on which buildings, buildings and structures of religious and charitable purposes are located; 5) All-Russian public organizations of persons with disabilities (including those established as unions of public organizations Persons with disabilities), of whom persons with disabilities and their legal representatives make up no less than 80 per cent of the land they use to carry out statutory activities; fully consists of the contributions of the above-mentioned All-Russian public organizations of persons with disabilities, if the number of persons with disabilities is not less than 50 per cent and their share in the pay fund is not less than 25 per cent, with respect to the land used by them for production and/or implementation Goods (except for excisable goods, minerals and other minerals, as well as other items on the list approved by the Government of the Russian Federation in agreement with the Russian public organizations of persons with disabilities), works and services (except brokering and other brokering services); The only owners of whose property are the specified all-Russian public organizations of persons with disabilities-in relation to the land used by them to achieve educational, cultural, therapeutic and recreational facilities, Physical cultural, sports, scientific, informational and other social protection and rehabilitation goals for persons with disabilities, as well as legal and other assistance to persons with disabilities, children with disabilities and their parents; 6) -for land in the field Traditional traditional crafts and used for the production and sale of handicrafts; 7) natural persons belonging to the small indigenous peoples of the North, Siberia and the Far East of the Russian Federation, as well as the communities of such peoples, with regard to the land used for the preservation and development of their traditional way of life, economic management and fisheries; 8) scientific organizations of the Russian Academy of Sciences, Russian Academy of Medical Sciences The Russian Academy of Sciences, the Russian Academy of Architecture and Construction Sciences, the Russian Academy of Arts-for land plots and buildings used by them for scientific purposes (research). Article 396. { \b Tax } { \b } { \b } { \b } { \b } The tax amount shall be calculated at the end of the tax period as the corresponding tax rate as a percentage of the tax base, unless otherwise stipulated in paragraphs 15 and 16 of this article. 2. Taxpayers-organizations calculate the amount of the tax (the amount of advance payments on tax) on their own. (Article 1 is no more effective in paragraph 2 of Article 396-Federal Law of 04.11.2014). N 347-FZ 3. Except as otherwise provided in paragraph 2 of this article, the amount of the tax (the amount of the advance tax payment) shall be impute to the tax authorities. (Article 1 is no more effective in paragraph 4 of Article 396-Federal Law of July 27, 2010). N 229-FZ) 5. The amount of the tax payable in the tax period shall be defined as the difference between the amount of the tax calculated in accordance with paragraph 1 of this article and the amounts to be paid during the tax period for the advance payments. tax. 6. Taxpayers, for whom the reporting period is defined as a quarter, calculate the amount of the advance tax payments after the first, second and third quarter of the current tax period as one fourth of the corresponding tax rate The percentage of the cadastral value of the land as of 1 January of the year, which is the tax period. 7. In case of (cessation), the taxpayer during the tax (reporting) period of the property right (permanent (permanent) use, lifetime inheritance) to the land plot (its share) of the calculation of the amount of the tax (the amount of the advance tax payment) for the land plot is made on the basis of the ratio determined as the ratio of the number of full months during which the land was owned (permanent) use, life of inherited property) taxpayer, k The number of calendar months in the tax (reporting) period, unless otherwise provided for in this article. If the occurrence (cessation) of these rights occurs prior to the 15th of the month in question, the month of occurrence of the specified rights is taken for the full month. If the occurrence (cessation) of the said rights occurs after the 15th of the month in question, the month of the full month of the termination of the said rights shall be received for the full month. 8. In relation to the land plot (its share), which has been inherited to a natural person, the tax is calculated starting from the month of the discovery of the inheritance. 9. The representative body of municipal education (legislative (representative) bodies of the state power of cities of Moscow and St. Petersburg) in establishing a tax is entitled to provide for certain categories taxpayers should not calculate or pay the advance tax payments during the tax period. 10. Taxpayers eligible for tax relief must submit proof of this right to the tax authorities at the place where the land is recognized by the tax object, in accordance with article 389 of the present report. Code. In the event of an (cessation) in taxpayers during the tax (reporting) period of the right to the tax benefit calculation (the amount of the advance payment of the tax) for the land on which The right to tax benefit shall be granted on the basis of the ratio determined as the ratio of the number of full months for which there is no tax benefit, to the number of calendar months in the tax (reporting) period. At the same time, the month of the right to tax benefit, as well as the month of termination of the said right, is adopted for the full month. (It was used in paragraphs 11 to 13 of Article 396-Federal Law of 23.07.2013). N 248 F) 14. Based on the results of the state cadastral valuation of land, the cadastral value of land plots as of 1 January of the calendar year is to be reported to the taxpayers in a manner determined by the local authorities. Self-government (executive bodies of the federal city of Moscow and St. Petersburg), no later than 1 March of this year. 15. With respect to land acquired by natural and legal persons on the basis of housing construction, except for individual housing construction, the calculation of the amount of the tax (the amount of the advance Payment of taxes) is made on the basis of factor 2 over the three-year period of design and construction, up to state registration of rights to the built real estate. In the case of the completion of such housing construction and state registration of rights on the built real estate before the end of the three-year period of design and construction, the amount of the tax paid during the period Design and construction above the tax amount, calculated on the basis of coefficient 1, is recognized as the amount of the excess tax and is to be credited to the taxpayer in the ordinary manner. With respect to land acquired by physical and legal persons on the basis of housing construction, except for individual housing construction, calculation of the amount of the tax (amount In the case of an advance payment of the tax), the ratio is 4 during the period of design and construction, exceeding the three-year period, up to the state registration of the rights to the built real estate. 16. In respect of plots of land acquired by individuals for individual housing construction, the calculation of the amount of the tax (the amount of the advance payment) is calculated on the basis of factor 2 during the period Design and construction exceeding a 10-year period, up to state registration of rights to a built real estate. Article 397. The order and timing of payment of the tax and advance tax payments 1. The tax and advance tax payments are to be paid by taxpayers in accordance with the procedure and deadlines set by the regulatory legal acts of the representative bodies of the municipal entities (the laws of the cities of the federal importance of Moscow and (...) (...) However, the period of payment of the tax for the taxpayers or individuals who are individual entrepreneurs may not be fixed before the time stipulated in article 398, paragraph 3, of this Code. 2. During the tax period, taxpayers pay advance tax payments if the regulatory legal act of a representative body of municipal education (the laws of the cities of Moscow and St. Petersburg) does not provide for something else. Upon the expiration of the tax period, the taxpayers pay the tax calculated in accordance with the procedure set out in article 396, paragraph 4, of this Code. 3. The tax and advance tax payments shall be paid to the budget at the location of the land recognized by the tax object in accordance with article 389 of this Code. 4. Taxpayers who are individuals pay the tax and advance tax payments based on the tax notification sent by the tax authority. Article 398. Tax declaration 1. Taxpayers-organizations or individuals who are individual entrepreneurs, after the end of the tax period, submit a tax return tax declaration to the tax authority at the place where the land is located. (Article 1 is no longer in the paragraph 1 of Article 398 of the Tax Code of the Russian Federation-Federal Law 27 July 2010 N 229-FZ (Article 1 is no more effective in paragraph 2 of article 398-Federal Law of July 27, 2010). N 229-FZ) 3. Tax income tax returns are submitted by taxpayers not later than 1 February of the year following the tax period. (Article 1 is no more effective in paragraph 2 of Article 398-Federal Law of July 27, 2010). N 229-F) Article 2 1. Acknowledge void as of 1 January 2005: 1) Article 1, paragraphs 10, 13 and 14 of the Federal Law of 9 August 1994 N 22-FZ " O Amendments and additions to the Law of the RSFSR "On the Pay for Land" (Assembly of Laws of the Russian Federation, 1994, N 16, Art. 1860); 2) Parts 2 and 3 of Article 1 of the Federal Law of 25 July 1998 '' On Amendments to the Law of the Russian Federation '' Russian Federation Council of Law, 1998, No. 3810); 3) paragraphs 3 to 8 of Article 10 of the Federal Law of 24 July 2002 N 110-FZ " On introducing modifications and additions to the OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3027. 2. Admit invalid since 1 January 2006: 1) Law of the Russian Federation of 11 October 1991 N 1738-I "On payment for land" (Statements were made by the Congress of People's Deputies of the RSFSR and the Supreme Soviet of the RSFSR, 1991, N 44, sect. 1424), with the exception of article 25; 2) of the Russian Federation Law of 14 February 1992, No. 2353-I " On amendments and additions to articles 6, 8 and 12 of the Law of the RSFSR "On the Pay for Land" (Vedomali Congress of People's Deputies of the Russian Federation and Supreme Soviet of the Russian Federation, 1992, N 10, st. 469); 3) article 1, paragraph 1, of the Law of the Russian Federation of 16 July 1992 No. 3317-I on amendments and additions to the tax system Russian Federation and the Supreme Soviet of the Russian Federation 1976); 4) Federal Law of 9 August 1994 N 22-FZ "On introducing amendments and additions to the Law of the RSFSR" On payment of land " (Assembly OF THE PRESIDENT OF THE RUSSIAN FEDERATION 1860), with the exception of article 1, paragraph 18; 5), article 38, paragraph 5, of the Federal Act of 22 August 1995 N 151-FZ " Emergency and rescue services and status of rescue workers " (Russian Law Assembly, 1995, N 35, Art. 3503); 6) Article 1, paragraph 1, of the Federal Law of 27 December 1995 N 211-FZ " On amendments and additions to individual OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4); 7) Federal Act of 28 June 1997, No. 93-FZ on amendments to the RSFSR Code of Administrative Offences and article 12 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2954); 8) Federal Act of 18 November 1997 (No. 145-FZ) "On introducing additions to the Land Pay Act of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 5342); 9) Federal Law of 31 December 1997 N 158-FZ "On amendments to the Law of the Russian Federation" On the payment of land " OF THE PRESIDENT OF THE RUSSIAN FEDERATION 5); 10) Article 6 of the Federal Law of 21 July 1998 No. 117-FZ "On amendments and additions to legislative acts of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3613); 11) Federal Law of 25 July 1998 No. 132-FZ "On amendments to the Law of the Russian Federation" On the Pay for Land " (Assembly OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3810); 12) Article 13 of the Federal Law of 29 December 1998 N192-FZ "On priority measures in the field of budgetary and fiscal policy" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 1); 13) Article 10 of the Federal Law of 24 July 2002 N 110-FZ " On introducing amendments and additions to Part Two of the Tax Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3027); 14) Article 5 of the Federal Law of 25 July 2002 N 116-FZ " On introducing amendments and additions to some legislative acts OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3033); 15) Article 4 of the Federal Law of June 29, 2004 No. 58FZ " On amendments to some legislative acts of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2711); 16) Federal Act of 20 August 2004 No. 116-FZ "On amendments to Article 8 of the Russian Federation Act" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3531); 17) article 5 of the Federal Law of 22 August 2004, No. 122-FZ " On amendments to legislative acts of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3607). Article 3 When passed by representative bodies of municipal entities (legislative (representative) bodies of the state power of cities of Moscow and Saint Petersburg) of normative legal Acts (Acts) of 1 January 2005 pursuant to Chapter 31, "Land Tax", of Part Two of the Tax Code of the Russian Federation Land tax in the respective municipalities OF THE PRESIDENT OF THE RUSSIAN FEDERATION The deletion of article 25 does not apply. Article 4 Install that the 2004 land tax rates, excluding land taxes on agricultural land, are applied in 2005 with a coefficient of 1.1. Article 5 To amend the Law of the Russian Federation, of 11 October 1991 N 1738-I "On the payment of land" (Congress of People's Congress) deputies of the RSFSR and the Supreme Soviet of the RSFSR, 1991, N 44, Art. 1424; Legislative Assembly of the Russian Federation, 1994, No. 16, art. 1860; 1998, N 1, sect. 5; N 31, sect. 3810; 2002, N 30, sect. 3037) as follows: Article 13 to recognize lapse; Article 14 after "for individual" add "categories", words "within the amount of the tax remaining at the disposal of the relevant local authority" Self-governance "delete; , in article 17, paragraph 5, of the words" the legislative (representative) authorities of the constituent entities of the Russian Federation and the bodies ", delete; , article 18 and 19, shall be declared null and void. Article 6 Article 2, paragraph 1 of Article 2 of the Federal Act of 20 August 2004 N 120-FZ OF THE PRESIDENT OF THE RUSSIAN FEDERATION (3535) The words "at the rates established by the representative bodies of the relevant municipalities in accordance with the laws of the Russian Federation on taxes and duties" should be deleted. Article 7 Article 7-1 of the Federal Law of 24 July 2002 N 104-FZ " On introducing modifications and additions to OF THE PRESIDENT OF THE RUSSIAN FEDERATION Russian Federation, 2002, 3021; 2003, N 1, est. 6; N 28, est. 2886) the words "in 2003-2004" were replaced by the words "2003-2005". Article 8 1. This Federal Law shall enter into force on 1 January 2005, but not earlier than one month after its official publication, except article 6 of this Federal Law. 2. Article 6 of this Federal Law shall enter into force on the date of the official publication of this Federal Law. 3. Article 396, paragraphs 15 and 16, of the second Tax Code of the Russian Federation, supplemented by this Federal Act, applies to legal relationship on land taxation acquired by natural or legal persons on the basis of their housing construction and individual housing construction after the entry into force of the present Federal law. 4. In case of absence in the Single State Register of rights to immovable property and transactions with it, land tax rights are determined on the basis of State acts, certificates, and Other documents certifying the right to land and issued to natural or legal persons before the entry into force of the Federal Act of 21 July 1997 122-FZ " On State registration of real property rights and Transactions with it ", which, in accordance with the law, have equal legal effect with entries in the Single State Register of Rights to immovable property and transactions with it, or on the basis of acts issued by public authorities, or The local authorities within their competence and in accordance with the procedure established by the legislation in force at the time of publication of such acts at the time of their publication, on the granting of land plots. 5. The authorities responsible for State registration of real property rights and transactions are obliged to inform the tax authorities at the place where they are found of the land and the persons on whom they are entitled to be registered before 1 March 2005. The right to own property, permanent (permanent) use, or the right to lifetime ownership of these plots, is registered as of 1 January 2005. The particulars referred to in this article shall be submitted in accordance with the forms approved by the Ministry of Finance of the Russian Federation. 6. (Part 6 was no valid under Federal Law 31.12.2005). N 205-FZ) Article 9 Install that paragraphs 3 and 8 of Article 395 Part 2 of the Russian Federation Tax Code Amended by the present Federal Law shall cease to be valid as of 1 January 2006. President of the Russian Federation Vladimir Putin Moscow, Kremlin November 29, 2004 N 141-FZ