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Amending Chapter 25 Of Part Two Of The Tax Code Of The Russian Federation

Original Language Title: О внесении изменений в главу 25 части второй Налогового кодекса Российской Федерации

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RUSSIAN FEDERATION FEDERAL LAW On amending Chapter 25 of Part Two of the Tax Code of the Russian Federation adopted by the State Duma on 3 November 2010 Approved by the Federation Council on 10 November 2010 Article 1 Enroll Part Two Chapter 25 of the Russian Tax Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2000, N 32, sect. 3340; 2001, N 33, Art. 3413; 2002, N 22, Text 2026; 2003, N 1, est. 2, 6; N 28, est. 2886; N 52, sect. 5030; 2004, N 27, sect. 2711; N 34, st. 3520; 2005, N 1, est. 30; N 24, est. 2312; N 52, sect. 5581; 2006, N 31, sect. 3443; N 45, sect. 4627; 2007, N 1, sect. 39; N 22, sect. 2563; N 31, st. 3991, 4013; N 49, sect. 6045, 6071; N 50, sect. 6237, 6245; 2008, N 27, sect. 3126; N 48, sect. 5519; N 49, sect. 5723; N 52, 6237; 2009, N 1, sect. 31; N 11, est. 1265; N 29, st. 3598; N 48, sect. 5731; N 51, est. 6153, 6155; N 52, sect. 6455; 2010, N 19, sect. 2291; N 32, sect. (4298) The following changes: 1) Article 251, paragraph 1, paragraph 39, after "funds", add "within the limits of the payment to the victim"; 2) paragraph 2 of Article 293 to add the following to sub-paragraphs 11 to 1 and 11 to 2: " 11-1) the amount of the positive difference that has arisen from the insurer who has made direct damages as a result of exceeding the average amount of the insurance payment received from the insurer which insured the civil liability of the person, the victim of the injury, the amount of Direct compensation of damages in accordance with the law of the Russian Federation on compulsory insurance of civil liability of vehicle owners; 11-2) the amount of positive difference that has arisen from the insurer, Insured civil liability of the person who caused the damage, as a result of the overpayment under the contract of compulsory insurance of civil liability of vehicle owners carried out in direct compensation losses over the average amount of the premium paid The insurer who has made direct damages in accordance with the legislation of the Russian Federation on compulsory insurance of civil liability of vehicle owners; "; Subparagraphs 9-1 and 9-2 of the following content: " 9-1) the amount of the negative difference that has arisen from the insurer who has made direct damages as a result of the excess of payment made to the victim in direct compensation OF THE PRESIDENT OF THE RUSSIAN FEDERATION compulsory insurance of civil liability of vehicle owners, over the average amount of the insurance payment received from the insurer who insured the civil liability of the person who caused the damage; 9-2) the sum Insured by the insurer who has insured the civil liability of the person who caused the injury as a result of the excess of the insurance premium paid to the insurer who made the direct award of damages above the insurance of compulsory insurance of civil society liability of the owners of vehicles carried out in direct compensation of damages in accordance with the legislation of the Russian Federation on compulsory insurance of civil liability of vehicle owners; " 4) Article 330 to supplement the tenth and eleventh parts reading: " Recognition of the proceeds referred to in paragraphs 11 to 1 and 11 to 2 of article 293 of this Code and the expenses referred to in paragraphs 9-1 and 9-2 of paragraph 2 of article 294 of this Code, is carried out in the case where the execution The obligations between the insurers under the direct compensation agreement are made on the basis of the number of satisfied claims during the reporting period and the average amount of the premium. The determination of these revenues and expenditures is carried out at the end of each reporting period by comparing the accumulated surplus accumulated surplus and negative differences resulting from the calculation with each individual underwriter. Only those direct compensation transactions that have been completed at the end of the reporting (tax) period: of the insurer which insured the victim's civil liability, provided that the payment is made The victim is entitled to compensation in the amount of the average amount of the insurance payment from the insurer who insured the civil liability of the person who caused the damage; the insurer who insured the civil liability the person who caused the injury, provided that the insurance payment, Insured by the insurer who insured the victim's civil liability, it is recognized as an expense and has been reimbursed in the amount of the average amount of the insurance payment. Direct damages operations for which the calculation is not completed are accounted for in the next reporting (tax) period. ". Article 2 1. This Federal Law shall enter into force on 1 January 2011, but not earlier than one month from the date of its official publication and not earlier than the first number of tax periods on the income tax of the organizations. 2. The amounts of the positive and negative variances included under paragraphs 11-1 and 11-2 of article 293 and paragraphs 9-1 and 9-2 of paragraph 2 of article 294 Tax Code of the Russian Federation (as amended by this Federal Law). President of the Russian Federation Dmitry Medvedev Moscow, Kremlin November 2010 N 300-FZ