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FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 31, 1998 No. 147-FZ

About enforcement of part one of the Tax Code of the Russian Federation

(as amended on 29-07-2004)

Accepted by the State Duma on July 16, 1998

Approved by the Federation Council on July 17, 1998

Article 1. Enact part one of the Tax Code of the Russian Federation (further - the Code part one) since January 1, 1999, except for provisions for which this Federal Law establishes other terms of enforcement.

Article 2. Recognize voided since January 1, 1999:

The law of the Russian Federation of December 20, 1991 "About the investment tax credit" (Sheets of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1992, N 12, Art. 603; N 34, of the Art. 1976);

the resolution of the Supreme Council of RSFSR of December 20, 1991 "About procedure for enforcement of the Law RSFSR "About the investment tax credit" (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. 604);

The law of the Russian Federation of December 27, 1991 "About bases of the taxation system in the Russian Federation" (Sheets of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1992, N 11, Art. 527; N 34, of Art. 1976; 1993, N 4, Art. 118; N 23, of the Art. 824), except for Item 2 of Article 18 and Articles 19, 20 and 21;

paragraphs third - the ninth Item 1 of article 4 of the Law of the Russian Federation "About the value added tax" of December 6, 1991 (The sheet of the Congress of People's Deputies of RSFSR and the Supreme Council of RSFSR, 1991, N 52, Art. 1871; Sheets of the Congress of People's Deputies of the Russian Federation and Supreme Council of the Russian Federation, 1992, N 34, Art. 1976; 1993, N 4, Art. 118; N 14, of Art. 486; Russian Federation Code, 1994, N 33, Art. 3407; 1995, N 18, Art. 1591; 1996, N 14, Art. 1399; 1997, N 18, Art. 2102);

Item 5 of article 2 of the Law of the Russian Federation of December 27, 1991 "About the income tax of the companies and organizations" (Sheets of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1992, N 11, Art. 525; N 34, of Art. 1976; 1993, N 4, Art. 118; Russian Federation Code, 1994, N 32, Art. 3304; 1995, N 18, Art. 1592; N 26, of Art. 2402; 1996, N 1, Art. 4, 20; 1997, N 3, Art. 357; N 26, of the Art. 2953).

Article 3. The paragraph two of Item 1 of Article 47 parts one of the Code becomes effective since January 1, 2000.

Article 4. Voided

Article 5. Voided

Article 6. Before enforcement of the corresponding Chapters of part two of the Code in which the taxation of financial instruments of forward transactions and securities, the provisions provided by Items 3 and 10 of Article 40 parts one of the Code is provided are not applied in case of determination of market prices of financial instruments of forward transactions and securities.

Article 7. The Federal Laws and other regulatory legal acts which are operating in the territory of the Russian Federation and did not enter the list of acts, invalid determined by article 2 of this Federal Law are effective in the part which is not contradicting the Code part one and are subject to reduction in compliance with the Code part one.

The Code parts one published before enforcement regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation on questions which according to part one of the Code can be regulated only by the Federal Laws are effective until enforcement of the relevant Federal Laws.

Article 8. Provisions of part one of the Code are applied to the relations regulated by the legislation on taxes and fees which arose after its introduction in action if other not stipulated in Article 5 parts one of the Code.

Provisions of part one of the Code are not applied to the relations regulated by the Federal Law "About Financial Improvement of Agricultural Producers".

Tax sanctions for violation of the law about taxes and fees which before enforcement of part one of the Code were levied in indisputable procedure and on which the decision of tax authority was passed till January 1, 1999 are levied in indisputable procedure. The decisions on collection of tax sanctions for violation of the law about taxes and fees passed after January 1, 1999 are subject to forced execution only by a court decision.

The amounts of penalty fee added as of January 1, 1999, but not paid by the taxpayer (the payer of charges) by the time of enforcement of part one of the Code are paid by the taxpayer (the payer of charges) in the sizes added for January 1, 1999, but no more outstanding amount of tax (collection). The restriction for the amounts of the paid penalty fee specified by this part is effective during the period since January 1, 1999 before entry into force of the Federal Law "About Modification and Amendments in Part One of the Tax Code of the Russian Federation".

The amounts of penalty fee added as of January 1, 1999, but not paid by the tax agent by the time of enforcement of the Code part one are paid by the tax agent in the sizes added for January 1, 1999, but the tax amount which was no more not transferred by the tax agent. The restriction for the amounts of the paid penalty fee specified by this part is effective during the period since January 1, 1999 before entry into force of the Federal Law "About Modification and Amendments in Part One of the Tax Code of the Russian Federation".

The amounts of penalty fee added as of January 1, 1999, but not collected from taxpayers (payers of charges) by the time of enforcement of part one of the Code are collected from taxpayers (payers of charges) in the sizes added for January 1, 1999, but no more outstanding amount of tax (collection). The restriction for the amounts of levied penalty fee specified by this part is effective during the period since January 1, 1999 before entry into force of the Federal Law "About Modification and Amendments in Part One of the Tax Code of the Russian Federation".

The amounts of penalty fee added as of January 1, 1999, but not collected from tax agents by the time of enforcement of the Code part one are collected from tax agents in the sizes added for January 1, 1999, but the tax amount which was no more not transferred by the tax agent. The restriction for the amounts of levied penalty fee specified by this part is effective during the period since January 1, 1999 before entry into force of the Federal Law "About Modification and Amendments in Part One of the Tax Code of the Russian Federation".

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