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Amending Chapter 23 Part Two Of The Tax Code Of The Russian Federation

Original Language Title: О внесении изменений в главу 23 части второй Налогового кодекса Российской Федерации

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RUSSIAN FEDERATION FEDERAL LAW On Amendments to Part Two Chapter 23 of the Tax Code of the Russian Federation adopted by the State Duma on July 7, 2010 Approved by the Federation Council on July 14, 2010, g. N 320-FZ) Article 1 Enroll Part Two of the second Tax Code of the Russian Federation (Parliament) of the Russian Federation, 2000, No. 3340; 2001, N 1, article 18; N 23, est. 2289; N 33, st. 3413; N 49, sect. 4564; 2002, N 22, article 2026; N 30, sect. 3021, 3033; 2003, N 1, st. 2; N 19, est. 1749; N 21, est. 1958; N 28 2874, 2879, 2886; N 50, sect. 4849; 2004, N 27, sect. 2711, 2715; N 31, est. 3231; N 34, st. 3518, 3527; N 45, sect. 4377; 2005, N 1, st. 29, 30, 38; N 24, 100. 2312; N 27, sect. 2710, 2717; N 30, est. 3104; 2006, N 30, sect. 3295; N 31, st. 3436, 3443, 3452; N 50, sect. 5279, 5286; 2007, N 1, st. 20, 31; N 13, est. 1465; N 21, sect. 2462; N 31, st. 4013; N 45, est. 5416; N 49, sect. 6045; N 50, sect. 6237; 2008, N 18, sect. 1942; N 30, sect. 3577, 3614; N 48, est. 5519; N 49, sect. 5723; 2009, N 18, sect. 2147; N 23, st. 2772, 2775; N 29, st. 3598, 3639; N 30, stop. 3739; N 39, sect. 4534; N 45, est. 5271; N 48, sect. 5726, 5731; N 52, est. 6444, 6455; 2010, N 15, st. 1737; N 21, st. 2524) The following changes: 1) to add the following article 214-2.1: " Article 214-2.1 Features of the tax base definition of the { \cs6\f1\cf6\lang1024 } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } consumer cooperative members of the credit (shareholders), interest for the use of the agricultural credit by the consumer cooperative, attracted in the form of loans from members agricultural credit consumer cooperative or associated members of the agricultural credit of the consumer cooperative On income in the form Paid for the use of members of the credit consumer cooperative (shareholders), per cent for use by agricultural credit consumer cooperatives of funds held in the form of loans from members of the agricultural sector consumer cooperative or Associated members of the agricultural credit cooperative consumer cooperative, the tax base is defined as exceeding the amount of the specified fee, interest accrued under the terms of the contract, the amount of the fee, the interest calculated by the Based on the refinancing rate of the Central Bank of the Russian Federation, plus five percentage points, which is in effect for the period for which the interest is accrued. "; 2) (Spspent force) dated 23.11.2015 N320-FZ) 3) Article 224, paragraph 2, to be supplemented with the following paragraph: " in the form of payment for the use of the money of members of the credit consumer cooperative (shareholders), as well as interest for the use of Agricultural credit consumer cooperative in the form of loans from members of the agricultural credit consumer cooperative or associated members of the agricultural credit consumer in excess of the dimensions set out in article 214-2.1 of this Code. ". Article 2 This Federal Law shall enter into force not earlier than one month after its official publication and not before the first number of the regular tax period on income tax. Individuals. President of the Russian Federation Dmitry Medvedev Moscow, Kremlin 27 July 2010 N 207-FZ