FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 3, 2012 No. 245-FZ

About introduction of amendments to article 150 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma on November 23, 2012

Approved by the Federation Council on November 28, 2012

Article 1

Bring 150 parts two of the Tax Code of the Russian Federation in subitem 4 of Article (The Russian Federation Code, 2000, N 32, Art. 3340; 2001, N 1, Art. 18; 2003, N 22, Art. 2066; N 28, of Art. 2886; 2005, N 30, Art. 3130; N 52, of Art. 5581; 2006, N 47, Art. 4819; 2007, N 49, Art. 6071; 2008, N 48, Art. 5519; 2009, N 1, Art. 22; N 26, of Art. 3123; N 48, of Art. 5731; 2010, N 48, Art. 6247; 2011, N 30, Art. 4583, 4593) following changes:

The words "at the expense of means of the federal budget, budgets of subjects of the Russian Federation and local budgets" shall be replaced with words 1) "the public or local government offices", to replace the word "Federations;" with the word of "Federation".;

To add 2) with the paragraph of the following content:

"Provisions of this subitem are applied on condition of submission to customs authorities of confirmation of the federal executive body performing functions on development of state policy and normative legal regulation in the field of culture, art, cultural heritage (including archaeological heritage), cinematography and archiving, about observance of the conditions established by paragraph one of this subitem;".

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 the value added tax.

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