of September 18, 2013 No. BS-4-11/16779 @
About procedure for application of provisions of the Federal Law of 23.07.2013 No. 212-FZ
The Federal Tax Service directs for data and use in work the letter of the Ministry of Finance of the Russian Federation of 13.09.2013 No. 03-04-07/37870 concerning procedure for application of provisions of the Federal Law of 23.07.2013 No. 212-FZ "About modification of Article 220 parts two of the Tax Code of the Russian Federation".
Bring the specified letter to subordinate tax authorities.
Valid counselor of state of the Russian Federation 3 classes
S. L. Bondarchuk
Appendix
of September 13, 2013 No. 03-04-07/37870
The department of tax and customs and tariff policy considered the letter of FNS of Russia of 19.08.2013 No. AC-4-11/14978 concerning procedure for application of provisions of the Federal Law of 23.07.2013 No. 212-FZ "About modification of Article 220 parts two of the Tax Code of the Russian Federation" and reports the following.
According to Item 1 of article 2 of the specified Federal Law it 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 income tax. Considering that this Federal Law (further - the Federal Law No. 212-FZ) is published in "The Russian newspaper" of 26.07.2013 No. 163 and tax period on income tax is calendar year, the Federal Law No. 212-FZ will become effective since January 1, 2014.
By Item 2 of article 2 of the Federal Law No. 212-FZ it is determined that provisions of article 220 of the Tax Code of the Russian Federation (further - the Code) are applied to the legal relationship on provision of the property tax deduction which arose after day of entry into force of the specified Federal Law.
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