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

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 other terms of enforcement are established by this Federal Law.

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;

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