Amending Chapter 29 Of Part Two Of The Tax Code Of The Russian Federation

Original Language Title: О внесении изменений в главу 29 части второй Налогового кодекса Российской Федерации

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RUSSIAN FEDERATION FEDERAL LAW On amending Chapter 29 of Part Two of the Tax Code of the Russian Federation adopted by the State Duma on June 9, 2004 Approved by the Federation Council on 23 June 2004 Article 1 Chapter 29 of Part Two of the Tax Code of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 32, sect. 3340; 2002, N 52, sect. 5138) the following changes: 1) in article 366: (a), paragraph 2 should be redrafted to read: " 2. For the purpose of this chapter, each tax object referred to in paragraph 1 of this article shall be registered with the tax authority at the place where the tax object is installed at least two working days before the date of installation of each facility taxation. The registration is made by the tax authority on the basis of the taxpayer's application for registration of the object (s) of taxation with the obligatory issuance of the certificate of registration of the object (s) of taxation. The form of the said declaration and the form of the said certificate shall be approved by the Ministry of Finance of the Russian Federation. Taxpayers not registered with the tax authorities on the territory of the constituent entity of the Russian Federation, where the object (s) of taxation referred to in paragraph 1 of this article is established (set out), shall be obliged to take into account in the tax authorities at the place where the object (s) of taxation is installed at least two working days before the date of installation of each tax object. "; b) in paragraph 3 of the word" as a taxpayer "substitute" with the words "at the place of registration" "; 2) in article 370: (a), paragraph 2 should be redrafted to read: " 2. The tax returns for the tax period are submitted by the taxpayer to the tax authority at the place of registration of tax objects not later than the 20th day of the month following the tax period. The form of the tax declaration is approved by the Ministry of Finance of the Russian Federation. The tax declaration is filled by the taxpayer in the light of the change in the number of tax objects during the tax period. "; b) paragraph 2, paragraph 3, amend to read: " When you install a new object (new) taxes after the 15th of the current tax period, the tax amount for this object (s) for this tax period is calculated as the product of the amount of tax data and one second tax rate, for these tax objects. "; in) paragraph First paragraph 4, amend to read: " 4. When the object (s) of taxation are disposed of up to the 15th (inclusive) of the current tax period, the tax amount for that object (s) for this tax period is calculated as the product of the amount of tax data and one of the second tax rates established for these tax objects. "; 3), after the words" taxpayer ", add the words" at the place of registration in the tax authority of the tax objects referred to in paragraph 1 of the article 366 of this Code, ". Article 2 1. This Federal Act shall enter into force on 1 January 2005, with the exception of subparagraphs (b) and (c) of article 1, paragraph 2, of this Federal Act. 2. Subparagraphs (b) and (c) of article 1 of this Law shall enter into force one month after the date of the official publication of this Federal Law, but not before the first number of the regular tax period on taxes on the gambling debt. business. President of the Russian Federation Vladimir Putin Moscow, Kremlin 30 June 2004 N 60-FZ