FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 29, 2012 No. 202-FZ

About modification of part the second Tax Code of the Russian Federation

Accepted by the State Duma on November 16, 2012

Approved by the Federation Council on November 21, 2012

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, N 32, Art. 3340; 2001, N 49, Art. 4554; 2002, N 30, Art. 3027; 2003, N 46, Art. 4435; 2004, N 27, Art. 2711; N 34, of Art. 3523; N 49, of Art. 4840; 2005, N 30, Art. 3128; N 43, of Art. 4350; N 52, of Art. 5581; 2006, N 23, Art. 2382; N 50, of Art. 5279; 2007, N 1, Art. 31; N 31, of Art. 4013; 2008, N 27, Art. 3126; 2009, N 48, Art. 5732, 5733; 2010, N 40, Art. 4969; N 48, of Art. 6248; 2011, N 24, Art. 3357; N 45, of Art. 6335; N 49, of Art. 7043; 2012, N 27, Art. 3587) following changes:

Part the second Article 356 to state 1) in the following edition:

"Establishing tax, legislative (representative) bodies of subjects of the Russian Federation determine tax rate in the limits set by this Chapter, procedure and terms of its payment.";

Article 361 to add 2) with item 4 of the following content:

"4. If the tax rates are not determined by the laws of subjects of the Russian Federation, the taxation is made on the tax rates specified in Item 1 of this Article.";

Item 4 of Article 374 to add 3) with subitems 3 - 8 following contents:

"3) the objects recognized by objects of cultural heritage (historical and cultural monuments) of the people of the Russian Federation of federal importance in the procedure established by the legislation of the Russian Federation;

4) the nuclear installations used for the scientific purposes, Items of storage of nuclear materials and radioactive materials and storage of radioactive waste;

5) icebreaker ships, vessels with nuclear power stations and vessels of atomic technological servicing;

6) space objects;

7) the vessels registered in the Russian international register of courts;

8) the personal estate accepted since January 1, 2013 on accounting as fixed assets.";

4) Article 380:

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