RUSSIAN FEDERATION FEDERAL LAW On the recognition of some legislative acts (legislative provisions) of the Russian Federation and amendments to the Some Russian legislative acts in connection with the lifting of the property tax transitory adopted by the State Duma on June 15, 2005 Approved by the Federation Council on 22 June 2005 (In the wording of Federal Law of 31.12.2005) N 201-FZ) Article 1 Admit invalid force: 1) Law of the Russian Federation of December 12 1991 N 2020-I "On the property tax, moving in the order of succession or donation" (Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, N 12, sect. 593); 2) Order of the Supreme Soviet of the RSFSR of 12 December 1991 N 2021-I "On the procedure for the introduction of the RSFSR Act" " (Statement 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) paragraph 5 of Article 1 of the Law of the Russian Federation of 22 December 1992 No. 4178-I " On amendments and additions to individual OF THE PRESIDENT OF THE RUSSIAN FEDERATION 118); 4) Part Four of article 16 of the Law of the Russian Federation on notaries of notaries of 11 February 1993 Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, 357); 5) paragraph 3 of article 1 of the Russian Federation Law of 6 March 1993, No. 4618-I on amendments and additions to the laws of the RSFSR State pensions in the RSFSR "," On the property tax, moving in the order of succession or donation ", the laws of the Russian Federation" On State duty "," On the property tax of enterprises "," On value-added tax "," On income " (a) The Congress of People's Deputies of the Russian Federation of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, 486); 6) Article 1, paragraph 6 of the Federal Law of 27 January 1995 N 10-FZ "On introducing amendments and additions to separate legislative measures". OF THE PRESIDENT OF THE RUSSIAN FEDERATION 346); 7) Paragraph 5 of Article 56 of the Budget Code of the Russian Federation (Collection of Laws of the Russian Federation, 1998, N 31, sect. In particular, the Tax Code of the Russian Federation, the Russian Federation, the Russian Federation, the Republic of the Russian Federation, the Republic of the Russian Federation, the Republic of Turkey, the Russian Federation and the Republic of the Russian Federation. 31, sect. 3824); 9) paragraph 20 of Article 1 of Article 1 of the Federal Law of July 29, 2004 N 95-FZ " On introducing changes to Part One and OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3231); 10) Paragraph 11 of Article 1 of the Federal Law of 20 August 2004 N 120-FZ " On Amending the Budget OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3535). Article 2 Second sentence of Part 8 of Article 16-1 of the Russian Federation Law of 18 October 1991 N 1761-I Rehabilitation of the victims of political repressions " (statements of people's deputies of the RSFSR and the Supreme Soviet of the RSFSR, 1991, N 44, art. 1428; Russian newspaper, 1993, 15 October; Legislative Assembly of the Russian Federation, 2000, N 33, Art. 3348; 2004, N 35, sect. (...) (...) Article 3 Article 217 parts of the second Tax Code of the Russian Federation (Collection of Russian legislation) Federation, 2000, N 32, sect. 3340; 2001, N 1, article 18; N 23, est. 2289; N 33, st. 3413; 2002, N 30, stop. 3021; 2003, N 21, sect. 1958; 2004, 27, art. 2715; N 34, st. 3518; 2005, N 1, est. 30, 38) the following changes: in paragraph 18 of the word "or gift" delete; to supplement paragraph 18-1 as follows: " 18-1) in cash and in kind received from natural persons in the order of gift, except for the donation of immovable property, vehicles, shares, shares, if not otherwise specified in this paragraph. Gifted income is exempt from taxation if the donor and the gifted are family members and (or) close relatives under the Family Code of the Russian Federation (spouses, parents) and children, including adoptive parents and adopted children, grandparents, grandmothers and grandchildren (having a common father or mother); "; , in the second paragraph of paragraph 28, and not taxable on inheritance or gift in accordance with the law in force " shall be deleted. Article 3-1 Install, that by inheritance, which opened before January 1, 2006: with inherited property for which the entitlement The inheritance was issued before January 1, 2006, and the property tax, transfixed by inheritance or donation, is collected in accordance with the procedure established by the Law of the Russian Federation of 12 December 1991 No. 2020-I " On taxation of property transitory inheritance or gift "; with inherited property, in the relationship of which certificates of inheritance are issued as from 1 January 2006, the tax on property moving in the order of inheritance or donation are not charged. (Article 3-1 is supplemented by Federal Law of 31.12.2005 N201-FZ) Article 4 This federal law shall enter into force on 1 January 2006, but no earlier than one month from the date of its official publication. President of the Russian Federation Vladimir Putin Moscow, Kremlin 1 July 2005 N 78-FZ