FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 29, 2012 No. 278-FZ

About introduction of amendments to articles 336 and 337 of part two of the Tax Code of the Russian Federation and article 6 of the Federal law "About Modification of the Budget Code of the Russian Federation and Separate Legal Acts of the Russian Federation"

Accepted by the State Duma on December 19, 2012

Approved by the Federation Council on December 26, 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 33, Art. 3429; 2002, N 1, Art. 4; N 22, of Art. 2026; 2003, N 28, Art. 2886; 2005, N 30, Art. 3118; 2011, N 1, Art. 37; N 30, of the Art. 4596) following changes:

Item 2 of Article 336 to add 1) with the subitem 6 of the following content:

"6) methane of coal layers.";

The subitem 3 of Item 2 of Article 337 to add 2) with the paragraph of the following content:

"methane of coal layers;".

Article 2

Part 2 of article 6 of the Federal Law of April 6, 2011 N 68-FZ "About modification of the Budget code of the Russian Federation and separate legal acts of the Russian Federation" (The Russian Federation Code, 2011, N 15, 2041) to state to the Art. in the following edition:

"2. The paragraph the fourth Item 1, paragraphs the twelfth and fifteenth Item 5 of Article 1, Article 2, Items 1 - 3 articles 3 of this Federal Law become effective since November 1, 2014.".

Article 3

1. This Federal Law becomes effective from the date of its official publication.

2. Provisions of the subitem 6 of Item 2 of Article 336 and the paragraph of the sixth subitem 3 of Item 2 of Article 337 parts two of the Tax Code of the Russian Federation (in edition of this Federal Law) are applied to the legal relationship which arose since January 1, 2013.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info