FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 29, 2014 No. 382-FZ

About modification of parts the first and second Tax Code of the Russian Federation

Accepted by the State Duma on November 21, 2014

Approved by the Federation Council on November 26, 2014

Article 1

Bring in part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2000, No. 2, Art. 134; 2003, No. 27, Art. 2700; 2004, No. 27, Art. 2711; No. 31, Art. 3231; 2007, No. 18, Art. 2118; 2008, No. 26, Art. 3022; 2010, No. 31, Art. 4198; 2011, No. 1, Art. 16; No. 27, Art. 3873; No. 29, Art. 4291; No. 30, Art. 4575; No. 47, Art. 6611; No. 48, Art. 6730; 2012, No. 50, Art. 6954; 2013, No. 26, Art. 3207; No. 40, Art. 5037; No. 44, Art. 5646; 2014, No. 40, Art. 5315) following changes:

Item 2 of Article 8 to add 1) with words ", or payment of which is caused by implementation within the territory in which collection, separate types of business activity is entered";

Item 4 of Article 12 to state 2) in the following edition:

"4. The local taxes and charges taxes and fees which are established by this Code and regulatory legal acts of representative bodies of municipalities about taxes and fees are recognized and are obligatory to payment in the territories of the respective municipalities if other is not provided by this Item and Item 7 of this Article.

The local taxes and charges become effective and stop to act on the territories of municipalities according to this Code and regulatory legal acts of representative bodies of municipalities about taxes and fees.

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