On Amendments To Certain Legislative Acts Of The Russian Federation

Original Language Title: О внесении изменений в отдельные законодательные акты Российской Федерации

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RUSSIAN FEDERATION FEDERAL LAW amending certain pieces of legislation Russian Federation adopted by the State Duma on November 20, 2009 Approved by the Federation Council on 25 November 2009 17.12.2009 N 314-FZ; dated 27.07.2010. N 229-FZ; of 23.07.2013 N 248-FZ; 04.10.2014 N 284-FZ; dated 04.11.2014 N 347-FZ) Article 1 (Spconsumed by Federal Law 04.10.2014) N 284-FZ) Article 2 Amend the Budgetary Code of the Russian Federation (Collection of Russian legislation, 1998, N31, sect. 3823; 2000, N 32, sect. 3339; 2004, N 34, sect. 3535; 2005, N 1, est. 21; 2006, N 52, sect. 5503; 2007, N 18, 100 2117; N 45, sect. 5424; 2008, N 30, 3597; N 48, sect. 5500; 2009, N 1, article 18; N 15, sect. 1780) The following changes: 1) in paragraph 4 of Article 9, paragraph 2, the word "subventions" should be replaced by the word "subsidies"; 2) in article 130: (a), paragraph 2 should read: " 2. OF THE PRESIDENT OF THE RUSSIAN FEDERATION In two of the last three financial years, over 5 per cent of the consolidated budget of the constituent entity of the Russian Federation is not entitled to enter into the present Code of Sale Agreement, as specified in Article 215-1 of this Code. of the Russian Federation of the territorial State extrabudgetary funds and the budgets of its constituent municipalities by the executive body of the State authority of the constituent entity of the Russian Federation. "; b) the first paragraph 3 should read editions: " 3. Subjects of the Russian Federation, in the budgets of which the share of budgetary transfers from the federal budget (with the exception of subventions, as well as those provided to the constituent entities of the Russian Federation from the Russian Federation Investment Fund) during the period In two of the last three financial years, more than 20 per cent of the consolidated budget of the constituent entity of the Russian Federation did not have the right: "; , paragraph 4, paragraph 4, should read as follows: " 4. In the constituent entities of the Russian Federation, in the budgets of which the share of interbudget transfers (with the exception of subventions, as well as those provided to the constituent entities of the Russian Federation from the Russian Federation Investment Fund) from the federal budget, Two of the last three financial years exceeded 60 per cent of the consolidated budget of the constituent entity of the Russian Federation, and the following additional measures are being implemented to the measures set out in paragraph 3 of this article: "; (3) Article 136: (a) paragraph 2, after the words " for the The elimination of subventions, "to be supplemented by the words", as well as to municipal entities provided by the Russian Federation Investment Fund, and inter-budget transfers to the implementation of part of the powers to address local issues. In paragraph 3 of the words "budgets of the constituent entities of the Russian Federation" should be replaced by the words "other budgets of the Russian Federation's budget system" after the words "with the exception of subventions" by the words " as well as the municipal entities provided by Investment Fund of the Russian Federation and inter-budget transfers for the implementation of part of the powers to resolve issues of local importance in accordance with the agreements concluded "; in) in the first paragraph of paragraph 4 of the word "the budgets of the constituent entities of the Russian Federation" shall be replaced by the words "other budgetary budgets of the Russian Federation", after the words "with the exception of subventions", to be supplemented by the words ", as well as to municipal entities provided by means of funds OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the exercise of the power to deal with matters of local importance in accordance with the agreements concluded "; 4) in article 142-3: (a), in paragraph 1, the words" shall transfer "shall be replaced by the words" shall list ", to be supplemented with the words", in the cases established by the Statute of the Municipal District "; (b) paragraph 2, after the word" order ", add the word" (methodology) "; in paragraph 3 of the word" to a single standard for all relevant settlements in the municipal area per inhabitant or user of municipal services to be replaced In the words "unified methodology established for all settlements in a given municipality"; 5) in paragraph 3 of article 217, paragraph 3, the words "subventions and other inter-budget transfers" should be replaced by " subventions other than inter-budget transfers and gifts from natural and legal persons "; 6) (Spated by Federal Law 17.12.2009 N 314-FZ) 7) Article 236, first paragraph 2, amend to read: " 2. This article does not apply to the Russian Federation, as well as to the constituent entities of the Russian Federation, in the allocation of budgetary funds on bank deposits, in whose budgets the estimated share of inter-budget transfers from the federal budget In two of the last three financial years, the budget (with the exception of subventions, as well as grants provided to the constituent entities of the Russian Federation) did not exceed 20 per cent of its own revenues OF THE PRESIDENT OF THE RUSSIAN FEDERATION The procedure for the placement of budgetary funds on bank deposits is determined by the Government of the Russian Federation, the highest executive bodies of the constituent entities of the Russian Federation, in accordance with the law. OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3824; 1999, N 28, sect. 3487; 2003, N 52, sect. 5037; 2006, N 31, stop. 3436; 2007, N 1, est. (31) Replace "authorities with State registration of real property rights and transactions" with the words "Bodies responsible for cadastral accounting, the maintenance of the State real property cadastre and the State registration of rights in the land registry". property and transactions ". Article 4 Article 4 of the Russian Federation Tax Code of the Russian Federation, 2000, No. 3340; 2001, N 49, sect. 4554; N 53, est. 5023; 2002, N 30, est. 3027; 2003, N 46, sect. 4435, 4443; 2004, N 45, sect. 4377; N 49, sect. 4840; 2005, N 25, est. 2427; N 27, est. 2707; N 43, sect. 4350; N 52, sect. 5581; 2006, N 1, sect. 12; N 12, est. 1233; N 31, est. 3436; N 45, sect. 4630; 2007, N 1, sect. 31; N 23, est. 2691; N 31, sect. 4013; N 46, st. 5554; 2008, N 27, sect. 3126; N 30, est. 3611, 3616; 2009, N 29, stop. 3642; N 30, stop. 3739) the following changes: 1) in article 333, paragraph 1, subparagraph (9), of the word "executive authority competent in the field of real estate cadastre," to read " the registry office, the maintenance of State property cadastre and state registration of real property rights and transactions "; 2) in the third paragraph, paragraph 4-1 of Article 346-5 of the words" by the authority exercising public registration of rights to immovable property ". property and transactions "shall be replaced with the words" by the inventory accounting authority; Maintenance of the State real property cadastre and State registration of real property rights and transactions "; (3) in article 358, paragraph 2, of the words" economic maintenance or " delete; (4) in article 363: (a) Paragraph 1, paragraph 2, after the words "payment of taxes" should be supplemented by the words "(advance payment of taxes)"; b), paragraph 3 should be supplemented with the following paragraphs: " The direction of the tax notice is not allowed than three tax periods prior to the calendar year. The Taxpayers referred to in the first paragraph of this paragraph shall pay no more than three tax periods in the tax period preceding the calendar year of the tax notice referred to in paragraph 2 of this paragraph. Return (set-off) of an overpaid (recovered) tax due to recalculation of the tax amount is carried out during the period of such recalculation in accordance with the procedure established by Articles 78 and 79 of this Code. "; 5) in Article 374: (a) In paragraph 1, replace "article 378" with "articles 378 and 378-1"; (b) in paragraph 4, subparagraph (2), of the words "economic maintenance or" delete; (6); 388 (1) after the words "land plots" " recognized by the object of taxation under article 389 of this Code, "; 7) in article 391: (a) in paragraph 1: to add a new paragraph to the second reading: " With respect to a plot of land formed during the tax period, The base in this tax period is defined as its cadastral value on the date of production of such land for cadastre. "; paragraph 2 is considered as a paragraph 3; b) in paragraph 3: Replace "land cadastre" with "real estate cadastre"; (Overtaken by the Federal Law of 04.11.2014). N 347-FZ in) in paragraph 4 of the words "by the authorities responsible for the registration of the rights to immovable property and transactions and municipal entities" Replace the words "cadastral authorities, the maintenance of the State real property cadastre and the State registration of real property rights and transactions"; 8) in the second paragraph of article 394, paragraph 1, of article 394 "settlements" to be replaced by "settlements"; 9) in article 396: a) (Spconsumed by Federal Law of 04.11.2014). N 347-FZ b) (Unused-Federal Law of 23.07.2013 N 248-FZ) in) (Spconsumed out-Federal Law of 23 July 2013. N 248-FZ g) (Spconsumed by Federal Law 23.07.2013 N 248-FZ) d) Paragraph 14 should be redrafted to read: " 14. According to the results of the state cadastral valuation of land, information about the cadastral value of land plots is provided to taxpayers in a manner determined by the Government Plenipotentiary of the Russian Federation of the executive branch. "; (e) paragraph 15, after the words" excluding individual housing construction, "should be supplemented by the words" carried out by natural persons, "; 10), paragraph 4, article 397, with the following paragraphs: " The direction of the sales tax notification is allowed No more than three tax periods prior to the calendar year. The Taxpayers referred to in the first paragraph of this paragraph shall pay no more than three tax periods in the tax period preceding the calendar year of the tax notice referred to in paragraph 2 of this paragraph. Return (set-off) of an overpaid (recovered) tax due to recalculation of the tax amount is carried out during the period of such recalculation in the manner established by articles 78 and 79 of this Code. "; 11) in article 398: (a) In the first paragraph of paragraph 1, replace the words "with the right of ownership or the right of permanent (indefinite) use of land in business" to be replaced by the words ", with respect to land Title of property or right of permanent residence (perpetual) use and used (intended for use) in business activity "; b) (Intended-Federal Law dated 27.07.2010. N 229-FZ) Article 5 Act No. 131-FZ of 6 October 2003 on the general principles of the organization THE RUSSIAN FEDERATION 3822; 2005, N 1, st. 17, 25; 2006, N 1, sect. 10; N 23, Art. 2380; N 30, sect. 3296; N 31, 100 3452; N 43, sect. 4412; 2007, N 1, est. 21; N 18, sect. 2117; N 25, 100. 2977; N 30, sect. 3801; N 43, sect. 5084; N 46, st. 5553; 2008, N 48, sect. 5517; N 52, sect. 6236) the following changes: 1) in Part 2 of Article 14-1 word "only" from "own incomes of local budgets (with the exception of subventions and subsidies provided from the federal budget and the budget of the subject of the Russian Federation)" In the words "income of local budgets, with the exception of the inter-budget transfers provided from the budgets of the Russian budget system, and income tax revenues from supplementary rules of deductions"; 2) in Part 4 of article 15: (a), in the first paragraph, replace the word "subventions" with the words " "In accordance with the Budget Code of the Russian Federation"; in the second word "subventions", replace the words "inter-budget transfers" with the words "in accordance with the Budget Code." The Code of the Russian Federation "; in the paragraph in the third word" subventions "shall be replaced by the words" specified in this part of the inter-budget transfers "; (3) in part 2 of Article 15-1 only words" from their own revenues to local budgets (with the exception of subventions and grants from the federal budget and of the Russian federal budget) "be replaced by the income of local budgets, with the exception of the inter-budget transfers provided from the budgets of the Russian Federation budget and tax revenues," "; 4) in part 2, article 16, paragraph 1, of the words" only from one's own income to local budgets (with the exception of subventions and subsidies provided from the federal budget and the budget of the subject of the Russian Federation) " with the income of local budgets, excluding inter-budget Transfers from the budgets of the Russian Federation budget system and receipts of tax revenues for supplementary rules of retention "; 5) in article 53, paragraph 4, the words" shall be implemented within and from subsidies " In the case of the municipal district charter, the words "in the manner prescribed by article 55, paragraph 2, of article 55, may be exercised by means of inter-budgetary subsidies on matters of local municipal significance". The Federal Act "shall be replaced by the words" in accordance with the Budget Code. OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 6 Paragraph 3 (b) of article 22, paragraph 21, of the Federal Law of 25 December 2008 N 281-FZ " OF THE PRESIDENT OF THE RUSSIAN FEDERATION 6236) to be declared invalid. Article 7 1. This Federal Act shall enter into force on the date of its official publication, with the exception of provisions for which this article provides otherwise. 2. Articles 1 and 4 of this Federal Law shall enter into force not earlier than one month after the date of its official publication and not earlier than the first number of the regular tax period. 3. Article 3 of this Law shall enter into force not earlier than one month from the date of its official publication. 4. Article 2, paragraph 7, and article 5, paragraph 2, of the Russian Federation Act of 9 December 1991 No. 2003-I on property taxes " (as amended by the present Federal Act) applies to legal relations that have arisen since 1 January 2009. President of the Russian Federation Dmitry Medvedev Moscow, Kremlin November 28, 2009 N 283-FZ