FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 23, 2013 No. 214-FZ

About introduction of amendments to article 362 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma on July 5, 2013

Approved by the Federation Council on July 10, 2013

Article 1

Bring 362 parts two of the Tax Code of the Russian Federation in Item 2 of Article (The Russian Federation Code, 2000, No. 32, Art. 3340; 2002, No. 30, Art. 3027; 2004, No. 27, Art. 2711; No. 31, Art. 3231; 2005, No. 43, the Art. 4350) of change, having added it with paragraphs of the following content:

"Calculation of tax amount is made taking into account the raising coefficient:

1,1 - concerning cars average cost from 3 million to 5 million rubles inclusive since which year of release there passed from 2 to 3 years;

the paragraph the fourth ceased to be valid according to the Federal Law of the Russian Federation of 27.11.2017 No. 335-FZ

the paragraph the fifth ceased to be valid according to the Federal Law of the Russian Federation of 27.11.2017 No. 335-FZ

2 - concerning cars average cost from 5 million to 10 million rubles inclusive since which year of release there passed no more than 5 years;

3 - concerning cars average cost from 10 million to 15 million rubles inclusive since which year of release there passed no more than 10 years;

3 - concerning cars average cost from 15 million rubles since which year of release there passed no more than 20 years.

At the same time calculation of the terms specified in this Item begins since year of release of the corresponding car.

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