FEDERAL LAW OF THE RUSSIAN FEDERATION

of June 4, 2011 No. 125-FZ

About modification of Article 342 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma on May 20, 2011

Approved by the Federation Council on May 25, 2011

Article 1

Bring 342 parts two of the Tax Code of the Russian Federation in Item 1 of Article (The Russian Federation Code, 2000, N 32, Art. 3340; 2001, N 33, Art. 3429; 2002, N 1, Art. 4; N 22, of Art. 2026; 2003, N 28, Art. 2886; 2004, N 34, Art. 3517; 2005, N 30, Art. 3118; 2006, N 31, Art. 3450; 2007, N 1, Art. 31; 2008, N 30, Art. 3614; 2010, N 48, Art. 6248; 2011, N 1, the Art. 37) change, having added it with the subitem 13 of the following content:

"13) the natural combustible gas (except for associated gas) pumped in layer for maintenance of reservoir pressure in case of production of gas condensate within one subsoil plot according to the engineering design of mining. The amount of the natural combustible gas pumped in layer for maintenance of reservoir pressure taxable on the tax rate of 0 rubles, is determined by the taxpayer independently based on the data reflected in the forms of federal state statistical observation approved in accordance with the established procedure.".

Article 2

This Federal Law becomes effective not earlier than after one month from the date of its official publication and not earlier than the 1st of the next tax period on severance tax.

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