About Repealing Certain Acts (Provisions Of Legislative Acts) Of The Russian Federation And Amending Certain Legislative Acts Of The Russian Federation In Connection With The Abolition Of Property Tax, Order Us

Original Language Title: О признании утратившими силу некоторых законодательных актов (положений законодательных актов) Российской Федерации и внесении изменений в некоторые законодательные акты Российской Федерации в связи с отменой налога с имущества, переходящего в порядке нас

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RUSSIAN FEDERATION federal law on repealing certain acts (provisions of legislative acts) of the Russian Federation and amending certain legislative acts of the Russian Federation in connection with the abolition of property tax, inheritance or donation adopted by the State Duma June 15, 2005 year approved by the Federation Council June 22, 2005 onwards (as amended by the Federal law on 31.12.2005. N 201-FZ) Article 1 shall be declared null and void : 1) the law of the Russian Federation dated December 12, 1991-2020 year N I "on property tax, inheritance or donation" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, no. 12, p. 593);
2) Decree of the Supreme Soviet of the RSFSR on December 12, 1991 N 2021-I "on the procedure for the introduction of the Act of the RSFSR" on personal property, inheritance or donation "(records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, N 12, art. 594);
3 article 1, paragraph 5) the law of the Russian Federation dated December 22, 1992 N 4178-I "on amendments and additions to certain laws of the Russian Federation on taxes" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, N 4, art. 118);
4) part four article 16 the basic legislation of the Russian Federation on Notariate of February 11, 1993 N 4462-I (Gazette of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, N 10, art. 357);
5 article 1, paragraph 3) of the law of the Russian Federation from March 6, 1993 N 4618-I "on amendments and additions to the laws of CRIMINAL PROCEDURE of the RSFSR" on State pensions in the RSFSR "on personal property, inheritance or donation", the laws of the Russian Federation "on State duty", "on property tax for enterprises", "on value added tax", "about surtax from physical persons" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation , 1993, N 14, art. 486);
6 article 1, paragraph 6) of the Federal law dated January 27, 1995, N 10-FZ "on amendments and additions to certain legislative acts of the Russian Federation in connection with adoption of the law of the Russian Federation regarding the status of military servicemen" (collection of laws of the Russian Federation, 1995, N 5, art. 346);
7) paragraph of article 56, paragraph 2, the fifth of the budget code of the Russian Federation (collection of laws of the Russian Federation, 1998, N 31, art. 3823);
8) paragraph 7 of article 13 of the first part of the tax code of the Russian Federation (collection of laws of the Russian Federation, 1998, no. 31, p. 3824);
9) paragraph twenty-seventh article 1, paragraph 7 Federal law dated July 29, 2004 N 95-FZ "about modification in 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" (collection of laws of the Russian Federation, 2004, N 31, art. 3231);
10) paragraph eleven article 1, paragraph 16 of the Federal law dated August 20, 2004 N 120-FZ "on amending the budget code of the Russian Federation regarding regulation of inter-budgetary relations" (collection of laws of the Russian Federation, 2004, no. 34, art. 3535).
Article 2, the second sentence of the eighth article 16-1 of the law of the Russian Federation from October 18, 1991-2003, N I 1761 on the rehabilitation of victims of political repression (the RSFSR Congress of people's deputies and the Supreme Soviet of the RSFSR, 1991, no. 44, p. 1428; rossiyskaya Gazeta, 1993, 15 October; Collection of laws of the Russian Federation, 2000, no. 33, art. 3348; 2004, no. 35, St. 3607) deleted.
Article 3 article 217 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, p. 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; 2005, N 1, art. 30, 38) as follows: in paragraph 18, the words "or gift" should be deleted;
supplement paragraph 18-1 as follows: "18-1) income in cash and in kind, received from individuals as a donation, except in the donation of real estate, vehicles, stocks, shares, shares, unless otherwise provided for in this paragraph.
Income received as a donation shall be exempt from taxation if the granter and grantee have are family members and/or close relatives in accordance with the family code of the Russian Federation (spouses, parents and children, including adoptive parents and adopted children, grandfather, grandmother and grandchildren, siblings and half (having the same father or mother) siblings); ";
in the second subparagraph of paragraph 28, the words ", and is not subject to inheritance tax or gift tax in accordance with the applicable law" be deleted.
Article 3-1 established that inherited opened before January 1, 2006 year: from inherited property in respect of which a certificate of inheritance issued before January 1, 2006 year, property tax, inheritance or gift, is charged in the manner prescribed by the law of the Russian Federation dated December 12, 1991-2020 year N I "on property tax, inheritance or donation";

with the inherited property in respect of which a certificate of inheritance issued since January 1, 2006 year, property tax, inheritance or gift, no fee will be charged.
(Art. 3-1 supplemented by federal law from 31.12.2005. N 201-FZ) Article 4 this federal law shall enter into force on January 1, 2006 year, but not earlier than on the expiry of one month from the day of its official publication.
The President of the Russian Federation v. Putin Kremlin, Moscow July 1, 2005 N 78-FZ

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