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FEDERAL LAW OF THE RUSSIAN FEDERATION

of August 5, 2000 No. 118-FZ

About enforcement of part two of the Tax Code of the Russian Federation and modification of some legal acts of the Russian Federation for taxes

(as amended on 27-11-2017)

Accepted by the State Duma on July 19, 2000

Approved by the Federation Council on July 26, 2000

Article 1. Enact part the second the Tax Code of the Russian Federation (Chapter 21 "Value added tax"; Chapter 22 "Excises"; Chapter 23 "Income tax"; Chapter 24 "Unified social tax (fee)") (further - the Code part two) since January 1, 2001, except for provisions for which this Federal Law establishes other terms of enforcement.

Article 2. Recognize invalid from the date of enforcement of part two of the Code:

The law of the Russian Federation of December 6, 1991 N 1992-1 "About the value added tax" (Sheets of the Congress of People's Deputies of RSFSR and the Supreme Council of RSFSR, 1991, N 52, the Art. 1871), except for the following subitems of Item 1 of Article 5, which void since January 1, 2002:

the subitem "t" regarding exemption of the value added tax of works on the construction of apartment houses made with attraction of financial resources of budgets of all levels provided that such means constitute at least 50 percent of cost of these works;

the subitem "y" regarding exemption of the value added tax of medicines, products of medical appointment and medical equipment;

the subitem "shch" regarding exemption of the value added tax imported on the territory of the Russian Federation of raw materials, materials and the equipment which are bought by the companies of national art crafts for production of products of national art crafts, and also paragraphs of third and the sixth specified subitem;

subitem "e";

the subitem "ya.1" regarding exemption of the value added tax of works and services in restoration and protection of the historical and cultural monuments protected by the state;

The Federal Law "About Excises" (in edition of the Federal Law of March 7, 1996 N 23-FZ) (Sheets of the Congress of People's Deputies of RSFSR and the Supreme Council of RSFSR, 1991, N 52, Art. 1872; Russian Federation Code, 1996, N 11, Art. 1016);

the resolution of the Supreme Council of RSFSR of December 6, 1991 N 1994-I "About procedure for enforcement of the Laws of RSFSR "About the value added tax" and "About excises" (Sheets of the Congress of People's Deputies of RSFSR and the Supreme Council of RSFSR, 1991, N 52, the Art. 1873) regarding enforcement of the Law RSFSR "About excises";

The law of the Russian Federation of December 7, 1991 N 1998-I "About the income tax from physical persons" (Sheets of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1992, N 12, the Art. 591), except for Article 12 parts three regarding security sale which voids since January 1, 2002;

Item 1 of the resolution of the Supreme Council of the Russian Federation of December 27, 1991 N 2122-I "Questions of the Pension Fund of the Russian Federation (Russia)" (Sheets of the Congress of People's Deputies of RSFSR and the Supreme Council of RSFSR, 1992, N 5, the Art. 180) regarding approval of the Payment procedure of insurance premiums by employers and citizens in the Pension Fund of the Russian Federation (Russia);

The law of the Russian Federation of May 22, 1992 N 2813-I "About modification and amendments in the Law RSFSR "About the value added tax" (Sheets of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1992, N 23, the Art. 1229);

Items 2 - 4 articles 1 of the Law of the Russian Federation of July 16, 1992 N 3317-I "About modification and amendments in the taxation system of Russia" (Sheets of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1992, N 34, the Art. 1976);

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