FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 30, 2010 No. 242-FZ

About modification of separate legal acts of the Russian Federation in connection with the organization and holding the XXII Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi and development of the city of Sochi as mountain resort

Accepted by the State Duma on July 16, 2010

Approved by the Federation Council on July 19, 2010

Article 1

Bring in the Federal Law of November 24, 1996 N 132-FZ "About bases of tourist activities in the Russian Federation" (The Russian Federation Code, 1996, N 49, Art. 5491; 2003, N 2, Art. 167; 2007, N 7, Art. 833; 2009, N 52, Art. 6441) following changes:

Article 2 to add 1) with part four of the following content:

"The features of implementation of tourist activities connected with the organization and holding the XXII Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi are established by the Federal Law of December 1, 2007 N 310-FZ "About the organization and about holding the XXII Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi, development of the city of Sochi as mountain resort and modification of separate legal acts of the Russian Federation".";

Part the second Article 5 to add 2) with the offer of the following content: "Accreditation of the organizations performing the specified classification is carried out by public authorities of subjects of the Russian Federation according to the procedure, established by the federal executive body performing functions on development and realization of state policy and normative legal regulation in the field of tourism.".

Article 2

Bring in part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, N 31, Art. 3824; 1999, N 28, Art. 3487; 2003, N 23, Art. 2174; N 52, of Art. 5037; 2004, N 27, Art. 2711; 2006, N 31, Art. 3436; 2008, N 27, Art. 3126) following changes:

Item 3 of Article 39 to add 1) with subitem 8.1 of the following content:

"8. 1) cession of property to members of economic society or partnership in case of distribution of property and property rights of the liquidated organization which is the foreign organizer of the XXII Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi or the marketing partner of the International Olympic Committee according to article 3.1 of the Federal Law of December 1, 2007 N 310-FZ "About the organization and about holding the XXII Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi, development of the city of Sochi as the mountain resort and modification of separate legal acts of the Russian Federation". This provision is applied if creation and liquidation of the organization which is the foreign organizer of the XXII Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi or the marketing partner of the International Olympic Committee according to article 3.1 of the specified Federal Law are performed in the period of the organization XXII of the Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi, established by part 1 of article 2 of the specified Federal Law;";

Article 83 to add 2) with Item 4.1 of the following content:

"4.1. When implementing by the organization which is the foreign marketing partner of the International Olympic Committee according to article 3.1 of the Federal Law of December 1, 2007 N 310-FZ "About the organization and about holding the XXII Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi, development of the city of Sochi as the mountain resort and modification of separate legal acts of the Russian Federation" (except for the official broadcasting companies), activities within obligation fulfillment of the marketing partner of the International Olympic Committee through separate division during the period which is not exceeding six months and including the period of holding the XXII Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi established by part 2 of article 2 of the specified Federal Law registration of such organization it is performed based on the notification, sent by this organization to tax authority.

When implementing by the organization which is the official broadcasting company according to article 3.1 of the specified Federal Law, activities within the agreement signed with the International Olympic Committee or the organization authorized by it through separate division during the period which is not exceeding twelve months and including the period of holding the XXII Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi established by part 2 of article 2 of the specified Federal Law registration of such organization it is performed based on the notification sent by this organization to tax authority.

The form of the notification based on which there is registration in tax authority of the organization which is the foreign marketing partner of the International Olympic Committee and (or) the official broadcasting company affirms federal executive body, the representative for control and supervision in the field of taxes and fees.".

Article 3

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, N 32, the Art. 3340, 3341; 2001, N 1, Art. 18; N 23, of Art. 2289; N 33, of Art. 3413; N 49, of Art. 4554; N 53, of Art. 5015; 2002, N 22, Art. 2026; N 30, of the Art. 3021, 3027; 2003, N 1, Art. 2, 6; N 21, of Art. 1958; N 28, of Art. 2886; N 46, of Art. 4435; N 52, of Art. 5030; 2004, N 27, Art. 2711, 2715; N 31, of Art. 3231; N 34, of the Art. 3518, 3520, 3524; N 41, of Art. 3994; N 45, of Art. 4377; 2005, N 1, Art. 30, 38; N 24, of Art. 2312; N 27, of the Art. 2710, 2717; N 30, of the Art. 3104, 3117, 3130; N 52, of Art. 5581; 2006, N 1, Art. 12; N 10, of Art. 1065; N 31, of the Art. 3436, 3443, 3452; N 45, of the Art. 4627, 4628; N 50, of the Art. 5279, 5286; 2007, N 1, Art. 20, 39; N 13, of Art. 1465; N 22, of Art. 2563; N 23, of Art. 2691; N 31, of the Art. 3991, 4013; N 45, of the Art. 5416, 5417; N 49, of the Art. 6045, 6071; N 50, of the Art. 6237, 6245; 2008, N 18, Art. 1942; N 27, of Art. 3126; N 30, of the Art. 3614, 3616; N 48, of the Art. 5500, 5504, 5519; N 49, of Art. 5723; N 52, of the Art. 6218, 6219, 6237; 2009, N 1, Art. 19, 31; N 11, of Art. 1265; N 18, of Art. 2147; N 23, of Art. 2772; N 29, of the Art. 3582, 3598, 3639; N 30, of Art. 3739; N 39, of Art. 4534; N 44, of Art. 5171; N 45, of Art. 5271; N 48, of the Art. 5726, 5731, 5737; N 51, of the Art. 6153, 6155; N 52, of the Art. 6444, 6450, 6455; 2010, N 15, Art. 1737; N 19, of Art. 2291; N 25, of the Art. 3070) following changes:

Item 2 of Article 143 to state 1) in the following edition:

"2. Are not recognized taxpayers of the organization, being foreign organizers of the XXII Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi according to article 3 of the Federal Law of December 1, 2007 N 310-FZ "About the organization and about holding the XXII Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi, development of the city of Sochi as mountain resort and modification of separate legal acts of the Russian Federation" or foreign marketing partners of the International Olympic Committee according to article 3.1 of the specified Federal Law, and also branches, representations in the Russian Federation of the foreign organizations which are foreign marketing partners of the International Olympic Committee according to article 3.1 of the specified Federal Law concerning transactions, made within the organization and holding the XXII Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi.

Are not recognized taxpayers of the organization, being the official broadcasting companies according to article 3.1 of the Federal Law of December 1, 2007 N 310-FZ "About the organization and about holding the XXII Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi, development of the city of Sochi as mountain resort and modification of separate legal acts of the Russian Federation", concerning transactions on production and distribution of products of the mass media (including on implementation official TV and broadcastings, including digital and other communication channels) performed according to the agreement signed with the International Olympic Committee or the organization authorized by it and the XXII Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi established by part 2 of article 2 of the specified Federal Law made during the period of carrying out.";

Item 2 of Article 149 to add 2) with the subitem 27 of the following content:

"27) goods (works, services) and property rights the taxpayers who are the Russian marketing partners of the International Olympic Committee according to article 3.1 of the Federal Law of December 1, 2007 N 310-FZ "About the organization and about holding the XXII Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi, development of the city of Sochi as the mountain resort and modification of separate legal acts of the Russian Federation", except for branches, representations in the Russian Federation of the organizations which are foreign marketing partners of the International Olympic Committee according to article 3.1 of the specified Federal Law in connection with execution of obligations of the marketing partner of the International Olympic Committee by these organizations within the organization and holding the XXII Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi.";

3) Article 217:

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