On Amendments To The First And Second Parts Of The Russian Federation Tax Code And Repealing Certain Acts (Provisions Of Legislative Acts) Of The Russian Federation On Taxes And Fees

Original Language Title: О внесении изменений в части первую и вторую Налогового кодекса Российской Федерации и признании утратившими силу некоторых законодательных актов (положений законодательных актов) Российской Федерации о налогах и сборах

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RUSSIAN FEDERATION FEDERAL LAW amending the first and second Tax Code of the Russian Federation of acts (legislative provisions) of the Russian Federation on Taxes and Fees adopted by the State Duma on July 9, 2004 class="ed"> (In the federal laws dated 01.07.2005 N 78-FZ; of 21.07.2005 N 101-FZ; of 12.10.2005 N 129-FZ; 31.12.2005 N 205-FZ; of 24.07.2009 N 213-FZ; dated 23.07.2013 N 248-FZ; of 24.11.2014 N 366-FZ) Article 1 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3824; 1999, N 28, sect. 3487; 2000, N 2, st. 134; N 32, sect. 3341; 2001, N 53, sect. 5026; 2003, N 22, sect. 2066; N 23, st. 2174; N 27, sect. 2700; N 52, sect. 5037; Russian newspaper, 2004, 1 July) the following changes: 1) in article 1: (a) in paragraph 4 of the word "and other normative legal acts" to delete; (b) in paragraph 5 of the word "local self-government" shall be replaced by the words "local self-government". "municipal entities"; (2) in article 3: (a) paragraph 2, paragraph 2, to declare invalid power; b) paragraphs 1 and 2 of paragraph 5 should be declared void; 3) paragraph 5 of article 5 editions: " 5. The provisions of this article also apply to the regulatory legal acts governing the imposition of taxes due on the movement of goods across the customs border of the Russian Federation. "; 4) in Article 6, paragraph 4, of the words "customs duties," delete; 5) in article 9, paragraph 4, the words "and its territorial bodies" shall be replaced by the words "subordinate to it by the customs authorities of the Russian Federation"; 6) in article 11, paragraph 4, of the phrase "customs fees" to be replaced by "taxes"; 7) of Article 12-15 Amend the text as follows: " Article 12. Types of taxes and charges in the Russian Federation. Authorities of the legislative (representative) State authorities of the constituent entities of the Russian Federation and representative bodies of the municipal tax authorities and fees 1. The Russian Federation sets the following types of taxes and charges: federal, regional and local. 2. Federal taxes and fees shall be recognized as taxes and charges, which are established by this Code and are binding on the whole territory of the Russian Federation, unless otherwise stipulated in paragraph 7 of this article. 3. Regional taxes are recognized as taxes established by this Code and the laws of the subjects of the Russian Federation on taxes and are obligatory for payment in the territories of the respective constituent entities of the Russian Federation, unless otherwise stipulated by paragraph 7 of this article. Regional taxes are enforced and cease to operate in the territories of the constituent entities of the Russian Federation in accordance with this Code and the laws of the constituent entities of the Russian Federation on taxes. In establishing regional taxes, the legislative (representative) bodies of the State authorities of the constituent entities of the Russian Federation are determined in the manner and limits provided for by this Code, the following elements: Tax rates, order and date of payment of taxes. Other elements of taxation on regional taxes and taxpayers are determined by this Code. The legislative (representative) bodies of the State authorities of the constituent entities of the Russian Federation, in the manner and limits provided for by this Code, may establish tax incentives, grounds and the order of their application. 4. Taxes are recognized by local taxes and are established by this Code and by the regulatory legal acts of the representative bodies of the municipalities in respect of taxes and are required to pay in the territories of the municipalities concerned, if any This is not provided for in this paragraph and paragraph 7 of this article. Local taxes are enforced and cease to operate in the municipalities in accordance with this Code and the regulatory legal acts of the representative bodies of municipalities ' taxes on taxes. Land tax and property tax shall be established by this Code and by regulatory legal acts of representative bodies of settlements (municipal districts), city districts and taxes and obligatory payments for territories of the respective settlements (intersected territories), urban districts, unless otherwise provided in paragraph 7 of this article. The land tax and property tax are imposed and cease to operate in the territories of settlements (inter-populated territories), urban districts, in accordance with the present Code and legal acts of representative bodies. The authorities of the settlements (municipal districts) and the city districts on taxes. Local taxes in cities of federal importance to Moscow and St. Petersburg are established by this Code and the laws of the above-mentioned constituent entities of the Russian Federation on taxes, and are obligatory for payment in the territories of these Russian regions. The Federation, unless otherwise provided for in paragraph 7 of this article. Local taxes are put into effect and cease to operate in the federal cities of Moscow and St. Petersburg in accordance with this Code and the laws of the above-mentioned constituent entities of the Russian Federation. When setting local taxes by the representative bodies of municipal entities (legislative (representative) bodies of state power of cities of Moscow and St. Petersburg), it is established in the order and The limits set by this Code include the following elements of taxation: tax rates, procedures and time limits for the payment of taxes. Other elements of taxation on local taxes and taxpayers are determined by this Code. The Law on Taxes and Fees is in the order and limits by the representative bodies of municipal bodies (legislative (representative) bodies of the federal city of Moscow and St. Petersburg). of the Convention on the Rights of the Child (art. 5. Federal, regional and local taxes and fees are abolished by this Code. 6. Federal, regional or local taxes and fees not covered by this Code may be imposed. 7. This Code establishes special tax regimes which may provide for federal taxes not specified in article 13 of the present Code, establishing the manner in which such taxes are established, as well as the procedure for enacting such taxes. Use of these special tax regimes. Special tax regimes may provide for exemption from the obligation to pay separate federal, regional and local taxes and fees set out in articles 13 to 15 of this Code. Article 13. Federal taxes and dues To federal taxes and fees include: 1) value added tax; 2) excises; 3) a personal income tax; (Paragraph paragraph Twenty-fourth paragraph 7 has been superseded by Federal Law of 24.07.2009. N 213-FZ) 5) tax on profits of organizations; 6) extraction tax; 7) (Spaced by Federal Law dated 01.07.2005 N 78-FZ) 8) water tax; 9) charges for the use of fauna and the use of biological resources; 10) State duty. Article 14. Regional taxes To regional taxes include: 1) property tax on organizations; 2) a gambling tax; 3) transport tax. Article 15. Local taxes Local taxes include: 1) land tax; 2) property tax. "; 8) in article 16 of the phrase" the federal executive authority in the field of taxes and charges "shall be replaced by the words" the federal authority responsible for monitoring and supervision in the field of taxes and duties "; (9) article 18 should read as follows:" Article 18. Special tax regimes 1. Special tax regimes are established by this Code and applied in the cases and in the manner prescribed by this Code and other legislation on taxes and charges. Special tax regimes may provide for a special procedure for determining the elements of taxation, as well as exemption from the obligation to pay individual taxes and fees stipulated in articles 13 to 15 of this Code. 2. Special tax regimes include: 1) taxation system for agricultural producers (single agricultural tax); 2) simplified taxation system; 3) system taxation in the form of a single tax on individual activities; (4) taxation system in the execution of produc-section agreements. "; 10) in article 23, paragraph 5, the words" (tax payers) " and "and fees" to be deleted; 11) in article 30, paragraph 1, of the The executive authority competent in the field of taxes and duties "shall be replaced by the words" the federal executive authority responsible for the control and supervision of taxes and duties "; 12) in article 34: (a) in the paragraph 1 the words "and fees" and the words "and (or) fees" to delete; (b) paragraph 3 shall be declared void; 13) in article 42, paragraph 2, of the words "the federal executive authority competent in the field of taxes and duties" should be replaced by the words " the federal executive authority, the Commissioner for Control and Supervision of tax and fee areas "; 14) in article 47, paragraph 9, delete; 15) in article 49, paragraph 5, the words" and fees ", delete; 16) in paragraph 13 of Article 50, the words" and fees ", delete; 17) In the second line of article 52, the words "the federal executive authority competent in the field of taxes and duties" shall be replaced by the words "the federal executive authority responsible for monitoring and oversight in the field of taxes and duties"; 18) Article 56 is supplemented by paragraph 3, reading: " 3. Federal taxes and charges are set and repealed by this Code. The regional tax concessions are established and repealed by the present Code and the (or) laws of the subjects of the Russian Federation on taxes. Local taxes are established and repealed by the present Code and (or) regulatory legal acts of representative bodies of municipal entities on taxes (the laws of the cities of Moscow and St "; 19) in the second paragraph of article 58, paragraph 3, of the word" rural or village ", delete; 20), paragraph 2, article 60, paragraph 2, should be supplemented with the following paragraph: " When presented in a separate branch of the bank, No correspondent account (sub account), natural person the transfer of the tax within the period set by the first paragraph of this paragraph for the execution by the bank of an order of the tax shall be extended at the time of delivery of such an order by the organization A federal executive authority in the field of communication in a separate unit of the bank with a correspondent account (sub-account) but not more than five operational days. "; 21) in article 62, paragraph 1, of the words "in connection with the violation of the law on taxes," to be replaced by the words " in the field of taxes and fees, customs duties in respect of taxes due on the movement of goods across the customs border of the Russian Federation "; 22) in article 63: (a) in paragraph 1: in subparagraph 1 of the word "The federal executive authority competent in the field of taxes and duties" shall be replaced by the words "the federal executive authority responsible for monitoring and oversight of taxes and duties"; subpara. 3 editions: " 3) for taxes due on movement of goods through the customs border of the Russian Federation, the federal executive authority, the competent authority for control and supervision in the field of customs, or its authorized customs authorities; "; (Paragraph 5 Paragraph 22, subparagraph (a), has been superseded by the Federal Law of 24.07.2009. N 213-FZ ) b) in paragraph 2 of the phrase "the federal executive authority competent in the field of taxes and duties" shall be replaced by the words " of the federal executive authority responsible for monitoring and supervision of the taxes and fees "; 23) in article 64: (a), first paragraph, paragraph 6, after the word" body ", should be supplemented by the words" in agreement with the financial authorities (extrabudgetary funds) in accordance with article 63 of the present Code "; (b) Paragraph 12, after the words "the constituent entities of the Russian Federation" in addition to the words "and regulatory legal acts of representative bodies of municipalities", after the word "payment", add the words "respectively"; 24) paragraph 1 of article 66, paragraph 1, to be repealed; 25) In article 67: (a), in the second paragraph of paragraph 4, the words "the executive authority" should be replaced with the words "by the competent authority"; (b) paragraph 5, after the words "by the organ" to be supplemented by the words " in agreement with the financial authorities (bodies of the under article 63 of the present Code "; In article 69, paragraph 5, the words "the federal executive authority competent in the field of taxes and duties" shall be replaced by the words "the federal executive authority responsible for monitoring and oversight in the field of taxes and duties"; 27) in article 75, paragraph 1, the words "including taxes or charges," should be replaced by the words "including taxes,"; 28) in article 84: (a) in the first paragraph of paragraph 1, paragraphs 1 to 3 of paragraph 2 of the phrase " by the federal authority of the executive authority in charge of taxes and duties "shall be replaced by the words" "the federal executive authority responsible for the control and supervision of taxes and duties"; b) in paragraph 8 of the phrase "the federal executive authority competent in the field of taxes and duties" shall be replaced by the words " "The Federal Executive, Commissioner for Control and Oversight in the Field of Taxes and Fees"; 29) under Article 89, paragraph 3, Article 100, paragraph 3, Article 101, paragraph 3, of the Federal Executive "Replace the words" by the federal executive authority with the Authorities, Commissioner for Control and Oversight of Taxes and Fees. " Article 2 Article 2 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3340; 2001, N 23, sect. 2289; N 33, st. 3413; N 53, sect. 5023; 2002, N 22, 100 2026; N 30, sect. 3021, 3027; N 52, sect. 5138; 2003, N 1, est. 6; N 21, est. 1958; N 28 2886; N 46, st. 4443, 4444; Russian newspaper, 2004, July 1) the following changes: 1) (Spspent force-Federal Law of 24.11.2014 g. N 366-FZ ) 2) in the first paragraph of paragraph 2 and article 230, paragraph 3, of the words "the federal executive authority competent in the field of taxes and duties" shall be replaced by the words " the federal executive on monitoring and oversight of taxes and fees "; 3) in article 284: (a), paragraph 1, amend to read: " 1. The tax rate shall be set at 24 per cent, except as provided for in paragraphs 2 to 5 of this article. At the same time: The tax amount calculated at the tax rate of 6.5 per cent is credited to the federal budget; the tax amount calculated at the tax rate of 17.5 per cent is credited to the budgets of the entities of the Russian Federation. The tax rate of the tax to be credited to the budgets of the constituent entities of the Russian Federation, the laws of the constituent entities of the Russian Federation may be lowered for certain categories of taxpayers. This tax rate cannot be lower than 13.5 per cent. "; b) in paragraph 3, paragraph 3, replace the words" 6 per cent "with the words" 9 per cent "; 4) in the second paragraph of article 307, paragraph 4, paragraph 4 of article 310, paragraph 2 Article 312, paragraph 2, of article 333-6 and article 333-7, paragraph 3, of the words "the federal executive authority competent in the field of taxes and duties" shall be replaced by the words " the federal executive authority authorized to control and "; 5) in article 346-26: a) 1 the words "the laws of the constituent entities of the Russian Federation" shall be replaced by the words "normative legal acts of representative bodies of municipal districts, urban districts, laws of cities of Moscow and St. Petersburg"; 6). Paragraph 2: in the first paragraph of the words "Decision of the subject of the Russian Federation" shall be replaced by the words " decisions of representative bodies of municipal districts, urban districts, legislative (representative) bodies of state power of cities The federal importance of Moscow and St. Petersburg "; add the following subparagraph 7: "7) the distribution and (or) placement of the outdoor advertising."; in paragraph 3: in the first paragraph of the first word "Laws of the constituent entities of the Russian Federation" to be replaced with the words "Legal acts of representative bodies of municipal districts, urban districts, laws of cities of Moscow and St. Petersburg"; (Excluded-Federal Law of 21.07.2005 N 101-FZ) 6) in article 346-27: a) (Deleted-Federal Law of 21.07.2005) N 101-FZ ) b) in paragraph 6 of the word "and other features" to be replaced by the words ", the area of the information field of light and electronic tables, the area of the information field of the printed and (or) printing outdoor advertising and other "; in) add the following paragraphs to the following paragraphs: " The area of the printed and (or) polygraphic outdoor advertising-the area of the image applied; the area of the information field of light and Electronic display on external advertising is the area of the light-emitting surface; Dissemination and (or) placement of outdoor advertising-the activity of organizations or individual entrepreneurs to advert advertising information to consumers by providing and (or) using the means of outdoor advertising (shields, stands, posters, light and electronic displays and other fixed equipment) designed for undefined persons and designed for visual perception. "; 7) in article 346-28: (a) in paragraph 1 of the word OF THE PRESIDENT OF THE RUSSIAN FEDERATION "municipal district, city district, cities of the federal importance of Moscow and St. Petersburg, in which"; b) (Deleted-Federal Law dated 21.07.2005 N 101-FZ ) 8) in article 346-29: (a) the table in paragraph 3 should be redrafted to read: + ----------------------------------------------------------------- + ¦ " Types of entrepreneurial activity-Basic Physical Metrics Before-¦ ¦ activity ¦ ¦¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ + ---------------------------- + ---------------------------- + ------------------------ + --------------------¦ ¦ ¦ ¦ 1 ¦ 2 ¦ 3 ¦ + ----------------------------------------------------------------- + Provision of household services Number of employees, 7,500 including individual entrepreneu Veterinary services Number of employees, 7,500 including individual entrepreneu Maintenance of repair services, Number of employees, 12,000 maintenance and including an individual car wash means Provision of storage services for 50 vehicles per square meter { \cs6\f1\cf6\lang1024 } Meters { \cs6\f1\cf6\lang1024 } Trade, trading floor area 1 800 , in square metres , fixed trading network trading halls Retail implemented through static trading network objects that do not have trading halls, and retail trade through objects inlandline Commercial Networks Area Services visitors (in square meters) Delivery of vehicles 6 000 services used for transport Passengers and Cargo Passengers and Cargo: Number of Workers, 4500 Trade (excluding individual trade in excisable entrepreneurs goods, medicines ) drugs, products of precious stones, { \cs6\f1\cf6\lang1024 } Arms { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } Placement of the printed and (or) field of the printed and/or (or) polygraphic external printing advertising for outdoor advertising (in square meters) Propagation and (or) Area of informational 4,000 "; location by field of light and light and electronic placards outside advertising advertisement (in square meters) b) (Deleted-Federal Law dated 21.07.2005 N 101-FZ in), in paragraph 6, the words "constituent entities of the Russian Federation" shall be replaced by " representative bodies of municipal districts, urban districts, legislative (representative) bodies of the state power of the cities of the federal importance of Moscow and St. Petersburg "; , in paragraph 7: , the words" the constituent entities of the Russian Federation "shall be replaced by" representative bodies of the municipal districts, urban districts, (representative) by the federal authorities of federal cities Moscow and St. Petersburg "; , replace the words" from 0.005 "; 9) in paragraph 6 and paragraph 8 of article 346-41, paragraph 2, paragraph 5 of article 362, paragraph 2 of article 366, paragraph 2 authorities competent in the field of taxes and duties "shall be replaced by the words" by the federal executive authority responsible for monitoring and supervision in the field of taxes and duties. "(Loss of force in the second paragraph of article 362, paragraph 5- Federal law dated 23.07.2013 N 248-FZ) Article 3 Before the introduction of the chapters of the Second Tax Code of the Russian Federation on taxes and The charges under article 1, paragraph 7, of this Federal Act, the references in article 9, paragraphs 1 and 2, article 11, paragraph 1, article 12, article 19 and article 25, article 38, paragraph 1, article 56, paragraph 3, article 57, paragraph 3, article 58, paragraph 3, and article 58 Article 4 Before the laws of the constituent entities of the Russian Federation and the normative legal acts of the representative bodies of municipal entities are brought into conformity with this Federal Law, the said laws and regulations Legal acts shall be in force in part not contrary to this Federal Act. Article 5 The legislative (representative) bodies of the constituent entities of the Russian Federation are entitled, until 1 January 2005, to adopt the laws of the constituent entities of the Russian Federation establishing the procedure for imposing a single tax on the disposable income for the of selected activities and the values of the K coefficient with respect to business activity for 2 distribution and/or placement of external advertising, taking into account the provisions of the third and fourth bullet points of paragraph 5, subparagraphs "b" and "in" paragraph 6, subparagraph (a) of article 2, paragraph 8, of this Federal of the law. Article 6 Recognize invalid force: 1) Law of the Russian Federation of 27 December 1991 No. 2118-I On the basics OF THE PRESIDENT OF THE RUSSIAN FEDERATION 527); 2) Order of the Supreme Soviet of the Russian Federation of 27 December 1991 No. 2119-I " On the procedure for enacting the Act OF THE PRESIDENT OF THE RUSSIAN FEDERATION 528); 3) Article 1, paragraph 11, of the Russian Federation Law 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) Article 1, paragraph 10, of the Russian Federation Law of 22 December 1992 N 4178-I " On introducing amendments and additions to individual OF THE PRESIDENT OF THE RUSSIAN FEDERATION 118); 5) Order of the Supreme Soviet of the Russian Federation, of 10 February 1993, No. 4449-I " On amendments to the ordinance OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Russian Federation, 1993, 292); 6) of the Russian Federation Act of 21 May 1993 No. 5006-I "On amendments and additions to the law of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 824); 7) Part 2 of Article 2 of the Federal Law of 31 July 1998 No. 147-FZ " On the introduction of Part I of the Tax Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3825); 8) Federal Act of 31 July 1998 No. 150-FZ "On amendments and additions to Article 20 of the Law of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3828); 9) Federal Act of 22 October 1998, No. 160-FZ "On amendments and additions to the Law of the Russian Federation" On the basis of OF THE PRESIDENT OF THE RUSSIAN FEDERATION 5213); 10) Federal Act of 18 November 1998 No. 173-FZ "On amendments to Article 15 of the Russian Federation Law" On the basics OF THE PRESIDENT OF THE RUSSIAN FEDERATION 5705); 11) articles 16 and 17 of the Federal Act of 29 December 1998 on priority measures in the area of fiscal and fiscal OF THE PRESIDENT OF THE RUSSIAN FEDERATION 1); 12) Federal Act of 17 June 1999 No. 112-FZ "On Amendments to Articles 19 and 20 of the Law of the Russian Federation" On the basics OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3041); 13) Federal Act of 8 July 1999 No. 142-FZ "On amendments to Article 19 of the Law of the Russian Federation" On the foundations OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3475); 14) paragraph 3 (4) and paragraph 3 (1) of article 1, paragraph 57, of the Federal Act of 9 July 1999 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3,687); 15) Articles 7 and 32-1 of the Federal Law of 5 August 2000 N 118-FZ " On the Introduction of Part Two of the Tax Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3341); 16) Paragraph 4, paragraphs 2 to 4, article 1, paragraph 20, of the Federal Act of 24 March 2001 N 33-FZ " On amendments and OF THE PRESIDENT OF THE RUSSIAN FEDERATION Art. 1147); 17) Article 3 of the Federal Law of 6 August 2001 N 110-FZ "On introducing amendments and additions to Part Two of the Tax Code" OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3413); 18) Article 3 of the Federal Law of 8 August 2001 N 126-FZ "On introducing amendments and additions to Part Two of the Tax Code" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3429); 19) Article 2 of the Federal Law of 27 November 2001 N 148-FZ "On introducing amendments and additions to Part Two of the Tax Code" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4554); 20) Articles 2 and 4 of the Federal Law of December 29, 2001 N 187-FZ "On introducing amendments and additions to Part Two of the Tax Code" OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 3 of the Federal Law of December 31, 2001, No. 198-FZ "On introducing additions and amendments to the Tax Code of the Russian Federation". OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4); 22) Article 2 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); 23) Article 2 of the Federal Law of 27 December 2002 (No. 182-FZ) "On introducing amendments and additions to Part Two of the Tax Code" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 5138); 24) Article 2 of the Federal Law of 6 June 2003 N 65-FZ " On the introduction of the supplement to the Second Tax Code of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2174); 25) Article 2 of the Federal Law of 7 July 2003, No. 117-FZ " On amendments and additions to Part Two of the Tax Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION Federation, 2003, N 28, Art. 2886); 26) Article 2 of the Federal Law of 11 November 2003 N 139-FZ "On the introduction of the supplement to the Second Tax Code of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4435); 27) Article 2 of the Federal Law of 11 November 2003 N 148-FZ "On amendments to Part Two of the Tax Code of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4444). Article 7 This federal law shall enter into force on 1 January 2005, but no earlier than one month from the date of its official publication, except for the following provisions: 1) paragraphs 8, 11, Articles 13, 17, 22-26, 28 and 29 of Article 1, Article 2, paragraphs 2, 4 and 9, Article 5 of this Federal Law shall enter into force one month after the date of the official publication of this Federal Law; 2) Article 1, paragraph 7, of this Law Federal Act in the third paragraph of article 12, paragraph 4, The Tax Code of the Russian Federation from the day of the entry into force of this Federal Law and until 1 January 2006 is applied exclusively to the terms of reference representative bodies of settlements (municipal districts) and urban districts newly established under the Federal Act of 6 October 2003 N 131-FZ "On general principles of local organization" "Self-government in the Russian Federation", on the establishment of a land tax and a tax on the property of natural persons and the decision by the representative bodies to impose these taxes, which are introduced no earlier than January 1, 2006 . In the event that the law of the constituent entity of the Russian Federation between 1 January 2006 and 1 January 2009, in accordance with the Federal Act of 6 October 2003, No. 131-FZ "On the general principles of the organization of local self-government in the Russian Federation" In the newly formed settlements by local governments of the municipal district, which includes the settlements, land tax and property tax on the physical persons, mandatory for payment in the territory of these settlements, shall be established, shall be enforced and shall cease to act in accordance with Chapter 31 of the Tax Code of the Russian Federation, the Law of the Russian Federation of 9 December 1991 "On taxes on the property of natural persons" and the normative legal acts of the representative body of the municipal district, which includes these settlements. The law of the constituent entity of the Russian Federation may provide that a land tax and a property tax on the property of individuals who are required to pay in the territories under article 85, paragraph 1, of the Federal Act October 2003 N 131-FZ "On general principles of local self-government in the Russian Federation" of settlements, which provide for local settlement issues between 1 January 2006 and 1 January 2009 by local authorities Self-government of the municipality, which includes such settlements, shall be established, enforced and terminated in accordance with the Russian Federation's legislation on taxes and duties and legal acts of the representative bodies of the settlements. In the case of the newly established pursuant to article 85, paragraph 1, of the Federal Act No. 131-FZ of 6 October 2003 on the general principles of the organization of local self-government in the Russian Federation, The newly formed representative bodies of which did not adopt, until 1 December 2005, legal acts on land tax and property tax, until 1 January 2007, the land tax laws and regulations applied Property tax paid to individuals under chapter 31, "Land tax" The Tax Code of the Russian Federation and the Law of the Russian Federation of 9 December 1991 "On taxes on the property of natural persons" by the representative bodies of municipal entities exercising authority in those territories by decision On the day of the entry into force of chapter 12 of the Federal Act No. 131-FZ on the general principles of the organization of local self-government in the Russian Federation, if not otherwise provided for in this paragraph. Such regulations shall apply until 1 January 2009 in the territories of these municipalities, with the exception of the territories of municipalities in which the legal acts of the municipality enter into force in accordance with the established procedure. Land tax and property tax adopted by newly formed representative bodies of the respective municipal entities; (In the wording of federal laws 31.12.2005 N 205-FZ ) 3) sub-paragraph (a), subparagraph (b), subparagraph (a), subparagraph (a), subparagraph (a), (b), (b), (b), (b), (b), (b), (b), (b), (d), (b), (b), (b), (b), (d), (b), (b), (b), (b), (d shall enter into force on 1 January 2006. Representatives of municipalities and urban districts established by Federal Act No. 131-FZ of 6 October 2003 on the general principles of the organization of local self-government in the Russian Federation, The (representative) bodies of the state power of cities of Moscow and St. Petersburg from the date of the entry into force of this Federal Law and until January 1, 2006 are entitled to determine in the order and limits set by the Head of State. OF THE PRESIDENT OF THE RUSSIAN FEDERATION by this Federal Law, the kinds of entrepreneurial activity in respect of which the above tax is introduced and the values of the K coefficient, which are introduced not earlier than January 1, 2006 2 years. If the representative bodies of the municipal districts and urban districts do not pass a legal act on the introduction of a tax system in the form of a single tax on individual species before January 1, 2006 1 January 2007 applies the provisions of the law of the constituent entity of the Russian Federation establishing the procedure for the introduction of a tax system in the form of a single tax on individual types of income OF THE PRESIDENT OF THE RUSSIAN FEDERATION the entrepreneurial activity in respect of which the tax is being introduced and the values of the K coefficient. 2 (In the wording of federal laws of 21.07.2005) N 101-FZ; of 12.10.2005 N 129-FZ President of the Russian Federation Vladimir Putin Moscow, Kremlin July 29, 2004 N 95-FZ