Advanced Search

Amending Part Two Of The Tax Code Of The Russian Federation

Original Language Title: О внесении изменений в часть вторую Налогового кодекса Российской Федерации

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
RUSSIAN FEDERATION FEDERAL LAW On Amendments to Part Two of the Tax Code Russian Federation adopted by the State Duma on November 16, 2012 Approved by the Federation Council on 21 November 2012 Article 1 Amend Part Two of the Tax Code of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 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; N 45, est. 4377; 2005, N 1, st. 29, 30, 38; N 27, 100. 2710, 2717; N 30, est. 3104, 3117; N 52, sect. 5581; 2006, N 1, sect. 12; N 27, est. 2881; N 31, st. 3452; N 43, sect. 4412; N 50, sect. 5279, 5286; 2007, N 1, st. 7, 20; N 13, st. 1465; N 31, est. 4013; N 45, est. 5416; N 46, st. 5553, 5554; N 49, sect. 6045, 6071; N 50, sect. 6237; 2008, N 18, sect. 1942; N 30, sect. 3614; N 49, sect. 5723; N 52, 6218, 6219, 6227; 2009, N 1, st. 9; N 18, sect. 2147; N 23, st. 2772; N 29, st. 3582, 3598, 3625, 3639, 3642; N 30, est. 3735, 3739; N 39, sect. 4534; N 45, est. 5271; N 48, sect. 5726, 5731, 5733; N 52, st. 6444, 6450; 2010, N 15, st. 1737; N 19, st. 2291; N 28, est. 3553; N 31, st. 4176, 4198; N 32, est. 4298; N 40, sect. 4969; N 46, st. 5918; N 48, sect. 6247; 2011, N 1, sect. 7; N 26, est. 3652; N 27, st. 3881; N 30, est. 4566, 4575, 4583, 4587, 4593; N 47, est. 6608; N 48, sect. 6729, 6731; N 49, sect. 7016, 7037, 7063; N 50, stop 7347; 2012, N 10, est. 1164; N 18, est. 2128; N 19, st. 2281; N 24, est. 3066; N 26, st. 3447; N 31, st. 4319; N 41, est. The following changes: 1) in article 217: (a) paragraph 34 should read: " 34) income earned by taxpayers when implementing additional measures to support families with children, in cases and in cases of In accordance with the Federal Law of 29 December 2006, No. 256-FZ "On additional measures of State support for families with children" and adopted by the laws of the constituent entities of the Russian Federation, municipal legal services by acts; "; b) paragraph 37-2 should read as follows: "37-2) lump-sum compensation payments to medical workers carried out in the order and under the conditions stipulated by Article 51 of the Federal Law of 29 November 2010 No. 326-FZ" On compulsory medical insurance in the Russian Federation ";"; "; , paragraph 41, amend to read: " 41) income in the form of the following property received by the taxpayer free: accommodation provided by decision of the Federal Executive in the cases referred to Federal Act No. 76-FZ of 27 May 1998 "On the status of military personnel"; living quarters and (or) land from State or municipal property in cases and procedures established by Russian legislation OF THE PRESIDENT OF THE RUSSIAN FEDERATION The courts of general jurisdiction or justices of the peace, based on the property of the payer, are entitled to exempt it from payment of the State duty on cases before the courts or magistrates ' courts, or to reduce it, or to delay it (disregarding) its payment in the manner provided for in article 333-41 of this Code. "; 3), article 333-22, paragraph 2, shall be redrafted to read: " 2. The arbitration courts, on the basis of the payer's property position, are entitled to exempt it from payment of the State duty in the cases before the courts, or to reduce it, and to delay (dissipate) it in the order in which it is paid. article 333-41 of this Code. "; 4), article 333-23, paragraph 3, should read: " 3. OF THE PRESIDENT OF THE RUSSIAN FEDERATION by the courts, or to reduce the size of the court, and to delay (calculated) its payment in the manner provided for in article 333-41 of this Code. "; 5) in article 333-25, paragraph 1: a) in subparagraph 5: in the second paragraph of the first paragraph. The proposal should read as follows: " Select the payer to calculate The State duty may be presented with an inventory, market, cadastral or other (nominal) value of the property issued by the persons referred to in subparagraphs 7 to 10 of this paragraph. "; paragraph 3 amend to read: " In the case of the submission of several documents issued by the persons referred to in subparagraphs 7 to 10 of the present paragraph, with an indication of the different value of the property in the calculation of the amount of the State duty the lowest of the specified value of the property; "; b) Subparagraphs 7 to 10, amend to read: " (7) The value of the vehicles may be determined by the valuers, legal entities, who are entitled to conclude an evaluation contract under the laws of the Russian Federation The value of immovable property other than land can be determined by the valuers, legal entities who have the right to conclude a contract with the exception of the land plots. OF THE PRESIDENT OF THE RUSSIAN FEDERATION The value of the land may be determined by the valuers, legal persons who are entitled to conclude a contract on the basis of an assessment activity or by organizations (bodies) of taking into account the objects of immovable property located at its location; 9) Assessment under the Russian Federation's legislation on evaluation activities, or by a federal body conducting cadastral surveying, the maintenance of the State real property cadastre and the State registration of real property rights and transactions with it and its territorial units; (10) The value of property not covered by paragraphs 7 to 9 of this paragraph shall be determined by the valuers or legal entities that are entitled to conclude an evaluation contract under the legislation of the Russian Federation on the evaluation of the property and the valuation of such property. ";"; (6) paragraph 1, paragraph 1, article 333-31, paragraph 1, to declare void; 7) in article 333-33, paragraph 1: (a) paragraph 22-1 restate: " 22-1) for state registration of the law Total ownership of real estate owners Property comprising a mutual investment fund (acquired for inclusion in a mutual fund), limitation (encumment) of this right or dealing with the property-15,000 rubles; "; (b). The following wording: " 25) for state registration of rights, restrictions (encumbering) rights to land parcels from agricultural land, transactions on the basis of which are limited (encumbering) the rights to them, for Elimination of legally meaningful actions under sub-items 22-1 and 24 this paragraph,-200 rubles; "; (c) the first indent of 28 after the words" for State registration "should be supplemented with the words", except for the legally relevant actions referred to in subparagraph 61 of this paragraph "; g) to supplement subparagraph 41-2 as follows: "41-2) for the issuance of a technical inspection of tractors, self-propelled road construction and other self-propelled vehicles and trailers, 300 roubles;"; d) paragraph 1 Sub-paragraph 43, after "driver-driver (tractor driver)," in addition to the words "provisional certificate for the right of control of self-propelled machines,"; (e) subpara. (92) should read: " 92) for the following actions of the authorized bodies related to licensing, except for the actions specified in paragraphs 93 to 95, 110 of this paragraph: the granting of a licence is 6,000 rubles; redesign of a document confirming the existence of a licence, and (or) an annex to such a document in connection with Supplements to the address of the licensee's places of implementation activities, work performed and services rendered as part of the licensed activity, including the educational programmes being implemented, RUB 2,600 rubles; redesign of the document confirming the existence of a license, and In other cases, 600 roubles; grant a temporary licence to carry out educational activities-600 rubles; grant (issuance) of a duplicate license-600 roubles; Extend the license term-600 rubles; "; Replace "but not more than 80,000 roubles" with the words "but not more than 500,000 rubles"; (c) the fourth subparagraph 110, amend to read: "grant (issuance) of a duplicate license is 3,000 roubles;"; (8) Paragraph 3, paragraph 3, of article 333-35, after the words "for the retention of apostille in the claimed", to be supplemented by the words "in accordance with the international treaties of the Russian Federation, as well as"; 9) part two of article 333-42 that has no effect. Article 2 Recognize lapd: 1) Paragraph 5 of Article 2 of Federal Law of November 2 In 2004, N 127-FZ "On introducing amendments to the first and second Tax Code of the Russian Federation and certain other legislative acts of the Russian Federation, as well as on the recognition of certain legislative acts that have laped into force" OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Russian Federation, 2004, No. 4377); 2) Paragraph 4 of Article 1 of the Federal Law of December 29, 2004 N 203-FZ " On amending Part Two of the Tax Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION 29); 3) Paragraph 10 of Article 2 of the Federal Law of 27 December 2009 N 374-FZ " On amendments to Article 45 of the Part The first and chapter 25-3 of the Second Tax Code of the Russian Federation and certain legislative acts of the Russian Federation, as well as on the recognition of the Federal Law "On fees for the issuance of licences for the conduct of activities", associated with the production and trafficking of ethyl alcohol, alcohol and Alcohol-containing products " (Russian Law Assembly, 2009, N 52, art. 6450). Article 3 1. This Federal Law shall enter into force on the date of its official publication, with the exception of the provisions for which this article establishes a different time frame for their entry into force. 2. Paragraphs 2 to 9 of Article 1 and Article 2 of this Federal Law shall enter into force one month after the official publication of this Federal Law. 3. Article 1, paragraph 1 (b), of this Federal Act shall enter into force on 1 January 2013. 4. The provisions of article 217, paragraphs 34 and 41, of the Second Tax Code of the Russian Federation (as amended by the present Federal Law) has been extended to legal relations that have arisen since 1 January 2009. President of the Russian Federation Vladimir Putin Moscow, Kremlin November 29, 2012 N 205-FZ