On amendments and additions to articles and of the Tax code of the Russian Federation

On amendments and additions to articles  and  of the Tax code of the Russian FederationFederal law of December 28, 2001 N179-FZ Adopted by the State Duma on December 20, 2001 Approved by the Federation Council on December 26, 2001 Article 1. To bring in articles 149 and 164 of the Tax code of the Russian Federation " (collected legislation of the Russian Federation, 2000, No. 32, item 3340; 2001, N 1, item 18) the following changes and additions: 1. The second and third paragraphs of subparagraph 1 of paragraph 2 of article 149 to exclude. 2. Paragraph 2 of article 164 amend subparagraphs 3 and 4 of the following content: "3) periodicals, with the exception of periodicals advertising or erotic nature; educational and scientific books; services forwarding and delivery of periodicals and books, which are listed in the first and second paragraphs of this subparagraph; editorial and publishing services associated with the production of periodicals and books, which are listed in the first and second paragraphs of this subparagraph; services advertising and informational messages in the print media that is listed in the first paragraph of this subparagraph; services for design and execution of contract subscriptions to periodicals that are specified in the first paragraph of this subparagraph, including services for the delivery of periodicals to the subscriber, if the delivery stipulated in the contract. For purposes of this subparagraph under periodical means a newspaper, magazine, almanac, newsletter, or other publication with a permanent name, the current number and go out at least once a year. For purposes of this subparagraph to printed periodicals advertising include print media in which the advertisement is more than 40 percent of the volume of one of the rooms periodicals; 4) the following medical products of domestic and foreign production: drugs, including the drug substance, including in-store preparing manufacture; medical products.". Article 2. To establish that operations sales media, which were exempted from taxation by the value-added tax in accordance with paragraph 21 paragraph 3 of article 149 of the Tax code of the Russian Federation from 1 January 2001 to 31 December 2001 are including placing informational messages in the print media content and eroticheskoe character. Article 3. This Federal law shall enter into force one month from the day of its official publication, but not earlier than the 1st day of the next tax period for the value added tax. The effect of this Federal law shall apply to legal relations arising from 1 January 2002, unless otherwise provided for in this article. The amount of the advance payments received by organizations in 2001 through the implementation of periodicals through subscription for 2002 are not subject to value added tax. To establish that the paragraphs of the third to sixth sub-paragraph 3 of paragraph 2 of article 164 of the Tax code of the Russian Federation cease to be in force from 1 January 2003. The President Of The Russian Federation Century PUTIN Moscow, Kremlin December 28, 2001 NO. 179-FZ.



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