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Amending Part Two Of The Tax Code Of The Russian Federation And Repealing Certain Provisions Of Legislative Acts Of The Russian Federation

Original Language Title: О внесении изменений в часть вторую Налогового кодекса Российской Федерации и признании утратившими силу отдельных положений законодательных актов Российской Федерации

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RUSSIAN FEDERATION FEDERAL LAW amending part II of the Tax Code of the Russian Federation and the invalidation of individual legislative provisions of the Russian Federation Adopted by the State Duma on 19 September 2012 href=" ?docbody= &prevDoc= 102159746&backlink=1 & &nd=102067058 " target="contents"> Tax Code of the Russian Federation (Collection of Russian legislation, 2000, N 32, art. 3340; 2001, N 1, article 18; N 23, est. 2289; N 33, st. 3413; N 53, sect. 5015, 5023; 2002, N 22, st. 2026; N 30, sect. 3021, 3027; 2003, N 1, st. 6, 10; N 21, st. 1958; N 28 2886; 2004, 27, sect. 2711, 2715; N 30, est. 3083; N 31, st. 3231; N 34, st. 3517, 3518, 3522; N 45, sect. 4377; 2005, N 1, st. 30, 38; N 24, 100. 2312; N 25, 100. 2428; N 27, sect. 2710, 2717; N 30, est. 3104, 3112, 3128, 3130; N 52, sect. 5581; 2006, N 10, est. 1065; N 12, est. 1233; N 23, st. 2382; N 31, est. 3452; N 50, sect. 5279, 5286; 2007, N 1, st. 20; N 13, est. 1465; N 21, sect. 2462; N 23, st. 2691; N 31, sect. 4013; N 45, est. 5416, 5432; N 49, sect. 6045; N 50, sect. 6237; 2008, N 18, sect. 1942; N 30, sect. 3611, 3614; N 48, sect. 5519; N 49, sect. 5723, 5749; 2009, N 1, article 13; N 18, sect. 2147; N 23, st. 2772; 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; 2010, N 15, sect. 1737, 1746; N 31, est. 4176, 4198; N 32, est. 4298; N 40, sect. 4969; N 48, st. 6247, 6250; 2011, N 1, st. 7; N 26, est. 3652; N 30, st. 4583, 4593; N 45, est. 6335; N 48, sect. 6729, 6731; N 49, sect. 7016, 7017, 7037, 7043; 2012, N 10, est. 1164; N 19, est. 2281; N 26, est. 3447; N 27, sect. 3587) the following changes: 1) Article 164, paragraph 2, should be added to 5 (5) of the following content: " 5) Tribal cattle, breeding pigs, breeding goats, tribal goats, tribal horses, breeding eggs; Sperm derived from tribal bulls, tribal pigs, tribal barants, tribal horses; embryos from breeding cattle, breeding pigs, tribal sheep, tribal goats, tribal horses. "; 2) Article 217: a) to supplement paragraph 14-1 of the following Content: " 14-1) sums obtained by heads of peasant (farm) holdings from the budgets of the Russian budget system in the form of grants for the establishment and development of peasant farming, lump-sum assistance (b) Family subsistence farming of a farmer, grants for the development of a family livestock farm; "; b) to supplement paragraph 14-2 of the following: " 14-2) subsidies granted to heads of peasant (farm) holdings OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3) Article 284 add to paragraph 1-3 as follows: " 1-3. For agricultural producers meeting the criteria of article 346-2, paragraph 2, of this Code and management organizations meeting the criteria of paragraph 2 and paragraph 2 (1) of Article 346-2 of this Code, the tax rate for activities related to the implementation of their agricultural products, as well as the implementation of their own agricultural products produced and processed, is fixed at 0%. "; 4) sub-paragraph 1 Paragraph 2-2 of Article 346-26 should be amended to read as follows: "The provisions of this subparagraph do not apply to organizations of consumer cooperation which carry out their activities in accordance with the Law of the Russian Federation". Federation of 19 June 1992 No. 3085-I on consumer cooperation (consumer societies, their unions) in the Russian Federation, as well as in relation to economic societies the only founders of which are consumer societies and their Unions performing their activities under the Act; " Article 2 Confess: 1) Article 2-1 of the Federal Act of 6 August 2001 N 110-FZ OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION Russian Federation, 2001, 3413; 2003, N 46, sect. 4443); 2) paragraphs 4 to 6, ninth, tenth, and seventeenth to twenty-first article 3 of the Federal Law of 11 November 2003 N "On introducing amendments to Chapter 26-1 of the second Tax Code of the Russian Federation and certain other legislation of the Russian Federation" (Collection of Laws of the Russian Federation, 2003, N 46, p. 4443); 3) Article 2 of the Federal Law of 13 March 2006, N 39-FZ "On introducing amendments to Chapters 26-1 and 26-3 of Part Two of the Tax Code" OF THE PRESIDENT OF THE RUSSIAN FEDERATION The Russian Federation, the Russian Federation, the Republic of Turkey, the Russian Federation, the Republic of Poland and the Russian Federation. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 1233); 4) Article 2 of the Federal Law of 24 July 2007 N 216-FZ "On amendments to Part Two of the Tax Code of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4013); 5) Federal Law of 29 November 2007 No. 280-FZ "On amendments to Article 2-1 of the Federal Law" On amendments and OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Russian Federation Federation, 2007, N 49, sect. 641); 6) Part 1 of Article 3 of the Federal Law of July 22, 2008, No. 155-FZ " On amendments to Part Two of the Tax Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3611); 7) Article 2 of the Federal Law of July 22, 2008 N 158-FZ " On amendments to chapters 21, 23, 24, 25 and 26 of Part Two OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3614); 8) Article 5 (1) of Federal Law of November 26, 2008 N 224FZ " On introducing changes to Part Two, Part Two. OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 4 of the Federal Law of 30 December 2008 "On Amendments to Part Two of the Tax Code of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 22); 10) Federal Act of 29 June 2009 No. 140-FZ "On amendments to Article 3 of the Federal Law" On amendments to Part I The Second Tax Code of the Russian Federation (Parliament of the Russian Federation, 2009, No. 3138). Article 3 1. This Federal Law shall enter into force on 1 January 2013, but not earlier than one month after its official publication and not earlier than the first number of the regular tax period. 2. The provisions of article 217, paragraphs 14 to 1 and 14 to 2, of the second Tax Code of the Russian Federation (in the wording of this Federal Law) are applicable in the wording of this Federal Act. Grants and subsidies received after 1 January 2012. 3. The provisions of article 164, paragraph 2 (5), of the second Tax Code of the Russian Federation (in the wording of this Federal Act) are applicable in the following terms: December 31, 2017. 4. The provisions of article 346 (2) (2) (2) (2) of the second Tax Code of the Russian Federation (as amended by the present Federal Act) The law applies to the law on December 31, 2017. President of the Russian Federation Vladimir Putin Moscow, Kremlin October 2, 2012 N 161-FZ