LAW OF THE RUSSIAN FEDERATION

of December 27, 1991 No. 2116-I

About the income tax of the companies and organizations

Article 1. Taxpayers

1. Ceased to be valid

2. Ceased to be valid

3. Ceased to be valid

4. Ceased to be valid

5. Are not income tax payers according to this Law of the company of any forms of business for profit on realization of the agricultural and okhotokhozyaystvenny products, and also own agricultural products, made and pbrerabotanny at these companies, made by them, except for the agricultural enterprises of industrial type determined by the list approved by legislative (representative) bodies of subjects of the Russian Federation.

Article 2. Taxation object and procedure for calculation of leviable profit

1. Ceased to be valid

2. Ceased to be valid

3. Ceased to be valid

4. In case of determination of profit on realization of fixed assets and other property of the company for the purposes of the taxation the difference between the selling price and original or residual cost of these funds and property increased by the inflation index estimated according to the procedure, established by the Government of the Russian Federation is considered.

On fixed assets, intangible assets, the invaluable and fast-wearing-out objects which cost is settled by depreciation charge residual cost of these funds and property is accepted.

In case of realization or voluntary conveyance of the fixed assets and objects which are not completed by construction within two years from the moment of their acquisition or construction on which privileges on the income tax were provided the taxable profit is subject to increase (within the amounts of earlier provided privileges) on residual cost of these fixed assets and the made costs on the objects which are not completed by construction.

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