Amending Article 284, Part Two Of The Tax Code Of The Russian Federation

Original Language Title: О внесении изменения в статью 284 части второй Налогового кодекса Российской Федерации

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RUSSIAN FEDERATION FEDERAL LAW amending Article 284 of Part Two of the Russian Federation Tax Code Adopted by the State Duma on July 31, 2004 Approved by the Federation Council on 8 August 2004 Article 1 Article 284, paragraph 4, of Part Two of the Russian Tax Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2000, N 32, sect. 3340; 2002, N 22, Text 2026; N 30, sect. 3027; 2003, N 28, sect. 2886), amend to read: " 4. The tax base, which is defined by transactions with individual types of debt, applies the following tax rates: 1) 15 percent-on income as interest on state and municipal securities (with the exception of of the securities referred to in subparagraphs 2 and 3 of this paragraph) whose release and circulation conditions provide for interest income, as well as interest on mortgage bonds issued after 1 January The year 2007, and the income of the Founding Management of Mortgage Coatings, on the basis of the acquisition of mortgage certificates issued by the mortgage manager after 1 January 2007; 2) 9 per cent on the basis of interest earned on municipal securities, which were not for a term of office Less than three years before 1 January 2007, as well as interest income on mortgage bonds issued before 1 January 2007, and the income of the trustee for the mortgage received on the basis of purchase Mortgage certificates issued by the Mortgage Manager before 1 January 2007; 3) 0 per cent on government and municipal bonds issued through 20 January 1997 inclusive, as well as interest on government bonds The 1999 bond issue, which was issued in the form of a series III bonds issued by the Internal State FX Series to provide the conditions necessary for the settlement of the former Union's domestic foreign currency debt OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 2 This federal law shall enter into force on 1 January 2005, but no earlier than one month from the date of its official publication. President of the Russian Federation Vladimir Putin Moscow, Kremlin 20 August 2004 N 107-FZ