Clause 6 of Article 171 of the Tax Code of the Russian Federation. Controversial situations related to the restoration of vat

A tax deduction is a taxpayer's right, not an obligation. The taxpayer has the right to reduce the amount of VAT for the corresponding amount by the amount of VAT presented by the supplier of goods, works and services in other cases under Article 171,172. A taxpayer cannot be forced to use this right.

The amount of VAT calculated on the prepayment can be declared as a deduction as the goods, works or services are sold for which the prepayment has been received.

Import of goods to customs territory can be declared as a deduction after the acceptance of these goods for accounting.

VAT amounts calculated for the performance of construction and installation works for own needs(consumption) can be claimed as tax deductions by the last date of the tax period.

The amount of VAT from the received prepayment, in the event of a change or termination of the contract, can be declared as part of tax deductions after the return of this prepayment.

The amount of VAT charged to the buyer from the advance, while the supplier issues an invoice for the advance (account .BA) can be declared as a deduction from the buyer. Moreover, you can claim VAT selectively.

In accordance with Art. 170 of the Tax Code of the Russian Federation, if the purchased goods, works or services or property rights are not used in activities subject to VAT, then the amount of VAT on acquired values is not deductible, but is included in the cost of the acquired property, or in expenses for income tax.

Example

The organization is engaged in the sale of medical products, this activity is not subject to VAT.

All expenses of this company, such as, material costs etc., the amount of allocated VAT will be attributed to expenses.

If the VAT amounts were previously legally included in tax deductions, and then T, R, Y were used for non-taxable VAT or VAT-exempt transactions, then the VAT amount is subject to recovery (accrual).

The amount of VAT on depreciation property is restored when switching to a special mode (if there are balances on the accounts).

In accordance with clause 4 of article 170 of the Tax Code of the Russian Federation, if he performs transactions that are subject to VAT and are not subject to VAT, he is obliged to organize separate accounting.

Organize yourself in the form of tables or accounting statements. If separate accounting is not organized, then tax deductions are not taken into account and are not included in expenses.

A taxpayer has the right not to keep separate accounting records for transactions taxable and non-VATable, if the amount of expenses related to transactions subject to VAT does not exceed 5% of the total amount of expenses for the production and sale of goods. In this case, all VAT amounts are deductible.

When distributing the VAT tax, the following relation is applied: Income tax-exempt / Income.

Example

The organization sells 2 types of goods: vital medical equipment and furniture for honey. Staff.

The rent for the office was 200,000 rubles, incl. VAT 18%

In accordance with paragraph 2 of Article 149, the goods of vital medical equipment are not subject to VAT.

Income from the sale of vital equipment amounted to 300,000 rubles

Income from the sale of furniture for honey. The staff was 410,000 rubles

You need to find the amount of VAT, which is included in the cost.

For the distribution of VAT, it is necessary to apply the ratio Income not subject to VAT / Income total = 300,000/300,000 + 410,000 * 100% = 42.25% - this is the share of VAT that is included in expenses.

Office rent is charged in the amount of 200,000 rubles. Incl. VAT - 30508.47

When organizing separate accounting it is necessary to determine the amount that is included in the costs: 30508.47 * 42.25% = 12889.83

And the amount of VAT that can be included in tax deductions:

30508,47-12889,83=17618,64

On the basis of Article 173 of the Tax Code of the Russian Federation, if the taxpayer is released from the duties of a taxpayer, or sells goods, works or services that are not subject to VAT, but at the same time they issue an invoice in which VAT is allocated during the sale, then the entire amount of VAT is payable to the budget.

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LETTER of the Ministry of Taxes and Taxes of the Russian Federation dated 07/22/2003 VG-6-03807 CODE OF LETTERS ON THE APPLICATION OF THE EXISTING LEGISLATION ON TAX ON ADDED ... Actual in 2018

In order to apply paragraph 2 of Article 171 of the Tax Code of the Russian Federation:

In connection with the above, tax amounts paid to the supplier upon acquisition of property subject to leasing and recorded on the balance sheet with the lessor are deducted in the manner prescribed by paragraph 2 of Article 171 Tax Code Russian Federation.

In the absence of a return to the budget of the specified Money the amount of tax paid when purchasing these goods (works, services), including fixed assets and intangible assets are covered by data budget funds... (Letter of the Ministry of Taxes and Tax Collection of Russia dated December 17, 2002 N 03-1-09 / 3206/12-AR987).

1.goods (works, services) purchased for operations recognized as objects of taxation in accordance with Chapter 21 of the Code, with the exception of goods provided for in paragraph 2 of Article 170 of the Code;

2. goods (works, services) purchased for resale.

Thus, in the event that goods (works, services) were purchased to carry out operations recognized as objects of taxation in accordance with Chapter 21 of the Code, and were not subsequently used for these operations, the amounts of value added tax previously deducted are subject to recovery. and payment to the budget.

Consequently, the tax amounts accepted for deduction on fixed assets retired before their maturity useful use in the production of goods (works, services) taxed with value added tax, as well as in cases where these fixed assets were not used in the performance of transactions recognized as objects of taxation, are subject to restoration and payment to the budget in terms of the under-depreciated value of these fixed assets.

In this case, the taxpayer must reflect the amount of tax paid on fixed assets in the current tax return as tax amounts previously included in tax deductions and subject to recovery. (Letter of the Ministry of Taxes and Duties of Russia dated March 14, 2003 N 03-1-08 / 828/14-Y288).

On the issue of the procedure for taxation with value added tax of construction and installation work performed in an economic way by an organization providing services exempted from taxation on the territory of the Russian Federation in accordance with subparagraph 18 of paragraph 3 of Article 149 of the Tax Code of the Russian Federation, the following should be taken into account.

Considering the above, when performing construction and installation work for own consumption, which, according to subparagraph 3 of paragraph 1 of Article 146 of the Code, are subject to taxation, the amount of value added tax paid on the purchased goods (works, services) used in the performance of these works are deducted in the manner prescribed by the first paragraph of clause 5 of Article 172 of the Code. At the same time, the amounts of value added tax calculated by the taxpayer when performing construction and installation work for their own consumption on objects that will be used in performing operations that are not subject to taxation are not deducted. (Letter of the Ministry of Taxes and Duties of Russia dated 09.04.2003 N 03-1-08 / 1081/14-M795).

171

Article 171 of the Tax Code of the Russian Federation. Tax deductions for VAT

When carrying out from January 1, 2009 commodity exchange operations, offsetting mutual claims, when used in settlements valuable papers the amount of tax presented to the taxpayer when he purchases goods (works, services), property rights, taken into account before December 31, 2008 inclusive, are subject to deduction in accordance with Chapter 21 of the Tax Code as amended in effect on the date of registration of the specified goods (works, services), property rights (Federal "law" dated 26.11.2008 N 224 -FZ).

Clauses 1 and 2 of Article 171 shall be applied in accordance with the constitutional and legal meaning identified in the "Determination" of the Constitutional Court of the Russian Federation of 12.07.2006 N 266-O.

1. The taxpayer has the right to reduce total amount tax calculated in accordance with "Article 166" of this Code, for tax deductions established by this Article.

On the "refusal" to accept for consideration a complaint about violation of constitutional rights and freedoms by the provisions of paragraph 2 of Article 171 and on the "clarification" of the concept of "actually paid amounts of tax in the form of settlements that do not entail the movement of funds" see "Definition" of the Constitutional Court of the Russian Federation from 04/08/2004 N 169-O.

For an official explanation of the "Determination" of the Constitutional Court of the Russian Federation of 08.04.2004 N 169-O see "Determination" of the Constitutional Court of the Russian Federation of 04.11.2004 N 324-O.

2. Deductions are subject to the tax amounts presented to the taxpayer when purchasing goods (works, services), as well as property rights in the territory of the Russian Federation, or paid by the taxpayer when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, in the customs procedures "release for domestic consumption "," temporary import "and" processing outside the customs territory "or when importing goods transported across the border of the Russian Federation without customs clearance, in relation to: (as amended by the Federal "Law" of 27.11.2010 N 306-FZ)

1) goods (works, services), as well as property rights acquired for carrying out operations recognized as objects of taxation in accordance with this chapter, with the exception of goods provided for by "paragraph 2 of Article 170" of this Code; (as amended by Federal Laws of December 29, 2000 "N 166-FZ", of May 29, 2002 "N 57-FZ", of July 22, 2005 "N 119-FZ")

2) goods (works, services) purchased for resale.

The paragraph is excluded. - Federal "law" of December 29, 2000 N 166-FZ.

3. Deductions are subject to tax amounts paid in accordance with "Article 173" of this Code by buyers - tax agents. (as amended by the Federal "Law" of December 29, 2000 N 166-FZ)

Buyers - tax agents registered with the tax authorities and acting as a taxpayer in accordance with this chapter have the right to these tax deductions. Tax agents carrying out the operations specified in "clauses 4" and "5 of Article 161" of this Code are not entitled to include in tax deductions the amounts of tax paid on these operations.

(as amended by Federal Laws of December 29, 2000 "N 166-FZ", of May 29, 2002 "N 57-FZ", of July 22, 2005 "N 119-FZ")
The provisions of this paragraph shall apply provided that the goods (works, services), property rights were acquired by the taxpayer who is a tax agent for the purposes specified in "paragraph 2" of this article, and upon their acquisition he paid tax in accordance with this chapter. (as amended by Federal Laws of December 29, 2000 "N 166-FZ", of November 26, 2008 "N 224-FZ")

4. Tax amounts presented by sellers to a taxpayer - a foreign person not registered with the tax authorities of the Russian Federation, are subject to deduction when the specified taxpayer acquires goods (works, services), property rights or paid by him when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, for his production purposes or for the implementation of other activities by him. (as amended by Federal Laws of December 29, 2000 "N 166-FZ", of July 22, 2005 "N 119-FZ", of November 27, 2010 "N 306-FZ")

The specified tax amounts are subject to deduction or refund to a taxpayer - a foreign person after the tax agent has paid the tax withheld from the income of this taxpayer, and only to the extent that the purchased or imported goods (work, services), property rights are used in the production of goods (performance of work , the provision of services) sold to the withholding tax agent. The specified amounts of tax are subject to deduction or refund, subject to the statement of the taxpayer - foreign person registered with the tax authorities of the Russian Federation. (as amended by Federal Laws of December 29, 2000 "N 166-FZ", of July 22, 2005 "N 119-FZ")

5. Deductions are subject to the amounts of tax presented by the seller to the buyer and paid by the seller to the budget when selling goods, in the event that these goods are returned (including during the validity period). warranty period) the seller or refusal from them. Deductions are also subject to the amount of tax paid during the performance of work (provision of services), in case of refusal of these works (services).

Deductions are subject to the tax amounts calculated by the sellers and paid by them to the budget from the amounts of payment, partial payment on account of the forthcoming supply of goods (performance of work, rendering of services) sold in the territory of the Russian Federation, in the event of a change in the conditions or termination of the relevant agreement and the return of the corresponding amounts of advance payments. (as amended by the Federal "Law" of 22.07.2005 N 119-FZ)

The provisions of this paragraph apply to buyers-taxpayers acting as a tax agent in accordance with "paragraph 2 of Article 161" of this Code. (the paragraph was introduced by the Federal "Law" of 17.05.2007 N 85-FZ)

6. Deductions are subject to the tax amounts presented to the taxpayer by contractors (customers-developers) when they carry out capital construction, assembly (installation) of fixed assets, the amount of tax presented to the taxpayer for the goods (work, services) purchased by him to perform construction and installation work, and the amount of tax presented to the taxpayer when he acquires objects of unfinished capital construction.

In the event of reorganization, deductions from the "successor" (successors) are subject to the tax amounts presented to the reorganized (reorganized) organization for goods (work, services) acquired by the reorganized (reorganized) organization to perform construction and installation work for its own consumption, accepted for deduction, but not accepted by the reorganized (reorganized) organization for deduction at the time of completion of the reorganization.

The amounts of tax calculated by the taxpayer during the performance from January 1, 2006 to January 1, 2009 of construction and installation work for their own consumption and not accepted for deduction until the date of entry into force of the Federal "law" of November 26, 2008 N 224-FZ, are subject to deduction in the procedure provided for by "Article 172" in the wording in effect before the date of entry into force of the specified Federal law(Federal "law" of November 26, 2008 N 224-FZ).

Deductions are subject to tax amounts calculated by taxpayers in accordance with paragraph 1 of "Article 166" of this Code when performing construction and installation work for their own consumption related to property intended for carrying out operations taxable in accordance with this Chapter, the cost of which is to be included in expenses (including through depreciation deductions) when calculating corporate income tax.

The amounts of tax presented to the taxpayer when contractors carry out capital construction of real estate objects (fixed assets), upon acquisition real estate(except for air, sea vessels and inland navigation vessels, as well as space objects), calculated by the taxpayer when performing construction and installation work for their own consumption, accepted for deduction in the manner prescribed by this Chapter, are subject to restoration if the specified real estate objects (fixed assets) are subsequently used for carrying out the operations specified in paragraph 2 of "Article 170" of this Code, with the exception of fixed assets that are fully depreciated or at least 15 years have passed since the moment they were put into operation for this taxpayer.

In the case specified in "paragraph four" of this clause, the taxpayer is obliged at the end of each calendar year within ten years starting from the year in which the moment specified in "clause 4 of Article 259" of this Code has occurred in the tax return submitted in tax authorities at the place of its registration for the last tax period of each calendar year out of ten, reflect the restored amount of tax. The calculation of the amount of tax to be restored and paid to the budget is made on the basis of one tenth of the amount of tax accepted for deduction, in the appropriate proportion. The specified share is determined based on the cost of goods shipped (work performed, services rendered), transferred property rights that are not taxable and specified in paragraph 2 of "Article 170" of this Code, in the total cost of goods (works, services), property rights shipped ( transferred) per calendar year. The amount of tax subject to recovery is not included in the cost of this property, but is taken into account as part of other expenses in accordance with "Article 264" of this Code. (as amended by the Federal "Law" of July 22, 2008 N 158-FZ) (Clause 6 as amended by the Federal "Law" of July 22, 2005 N 119-FZ)

7. Subject to deductions are the amounts of tax paid on "travel expenses" (travel expenses to the place of a business trip and back, including the cost of using bedding on trains, as well as the cost of renting accommodation) and "entertainment expenses" deduction when calculating corporate income tax. (as amended by the Federal "Law" of 06.08.2001 N 110-FZ)

In the event that, in accordance with "Chapter 25" of this Code, expenses are accepted for taxation purposes according to the standards, the amounts of tax on such expenses are subject to deduction in the amount corresponding to the specified rates. (as amended by the Federal "Law" of May 29, 2002 N 57-FZ)

8. Deductions are subject to the tax amounts calculated by the taxpayer from the amounts of payment, partial payment received on account of the forthcoming deliveries of goods (works, services). (as amended by Federal Laws of December 29, 2000 "N 166-FZ", of May 29, 2002 "N 57-FZ", of July 22, 2005 "N 119-FZ")

Do you think you are Russian? Born in the USSR and think that you are Russian, Ukrainian, Belarusian? No. This is not true.

You are actually Russian, Ukrainian or Belarusian. But you think you are a Jew.

Game? Wrong word. The correct word is "imprinting".

The newborn associates himself with those facial features that he observes immediately after birth. This natural mechanism is characteristic of most living creatures with vision.

For the first few days, newborns in the USSR saw their mother for a minimum of feeding time, and most of the time they saw the faces of the maternity hospital staff. By a strange coincidence, they were (and still are) mostly Jewish. The reception is wild in its essence and effectiveness.

All your childhood you wondered why you live surrounded by non-native people. Rare Jews on your way could do anything with you, because you were drawn to them, and others were repelled. And even now they can.

You cannot fix this - imprinting is one-time and for life. It is difficult to understand this, the instinct took shape when you were still very far from the ability to formulate. Since that moment, no words or details have survived. Only facial features remained in the depths of my memory. Those traits that you consider to be your own.

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System and Observer

Let's define a system as an object, the existence of which is beyond doubt.

An observer of a system is an object that is not part of the system he observes, that is, it determines its existence, including through factors independent of the system.

From the point of view of the system, the observer is a source of chaos - both control actions and the consequences of observational measurements that do not have a causal relationship with the system.

An internal observer is a potentially achievable object for the system in relation to which inversion of observation and control channels is possible.

An external observer is even a potentially unreachable object for the system, located beyond the system's event horizon (spatial and temporal).

Hypothesis No. 1. All-seeing eye

Let's assume that our universe is a system and it has an external observer. Then observational measurements can occur, for example, with the help of "gravitational radiation" penetrating the universe from all sides from the outside. The capture cross-section of "gravitational radiation" is proportional to the mass of the object, and the projection of the "shadow" from this capture onto another object is perceived as an attractive force. It will be proportional to the product of the masses of objects and inversely proportional to the distance between them, which determines the density of the "shadow".

The capture of "gravitational radiation" by an object increases its chaos and is perceived by us as the passage of time. An object that is opaque for "gravitational radiation", the capture cross section of which is larger than the geometric size, looks like a black hole inside the universe.

Hypothesis No. 2. Inner Observer

It is possible that our universe is observing itself. For example, with the help of pairs of quantum entangled particles spaced apart in space as standards. Then the space between them is saturated with the probability of the existence of the process that generated these particles, reaching the maximum density at the intersection of the trajectories of these particles. The existence of these particles also means that there is no sufficiently large capture cross section on the trajectories of objects to absorb these particles. The rest of the assumptions remain the same as for the first hypothesis, except:

Time flow

Third-party observation of an object approaching the event horizon of a black hole, if the “external observer” is the determining factor of time in the universe, will slow down exactly twice - the black hole's shadow will block exactly half of the possible trajectories of “gravitational radiation”. If the “inner observer” is the determining factor, then the shadow will block the entire trajectory of interaction and the flow of time for an object falling into a black hole will completely stop for a view from the side.

Also, the possibility of combining these hypotheses in one proportion or another is not excluded.

Clauses 1 and 2 of Article 171 shall be applied in accordance with the constitutional and legal meaning identified in the Definition of the Constitutional Court of the Russian Federation of 12.07.2006 N 266-O.

h. 1. A taxpayer has the right to reduce the total amount of tax calculated in accordance with Article 166 of this Code by the tax deductions established by this Article.

On the refusal to accept for consideration a complaint about violation of constitutional rights and freedoms by the provisions of paragraph 2 of Article 171 and on the clarification of the concept of "actually paid amounts of tax in the form of settlements that do not entail cash flow" see Determination of the Constitutional Court of the Russian Federation of 08.04.2004 N 169- O.

For an official explanation of the Definition of the Constitutional Court of the Russian Federation of 08.04.2004 N 169-O, see the Definition of the Constitutional Court of the Russian Federation of 04.11.2004 N 324-O.

h. 2. Deductions are subject to the tax amounts presented to the taxpayer when purchasing goods (works, services), as well as property rights in the territory of the Russian Federation, or paid by the taxpayer when importing goods into the customs territory of the Russian Federation in the customs regimes of release for domestic consumption, temporary import and processing outside the customs territory or when importing goods transported across the customs border of the Russian Federation without customs control and customs clearance, in relation to:

2) goods (works, services) purchased for resale.

The paragraph is excluded. - Federal Law of December 29, 2000 N 166-FZ.

h. 3. Deductions are subject to tax amounts paid in accordance with Article 173 of this Code by buyers - tax agents.

Buyers - tax agents registered with the tax authorities and acting as a taxpayer in accordance with this chapter have the right to these tax deductions. Tax agents carrying out the operations specified in paragraphs 4 and 5 of Article 161 of this Code are not entitled to include in tax deductions the amounts of tax paid on these operations.

The provisions of this paragraph shall apply provided that the goods (work, services), property rights were acquired by the taxpayer who is a tax agent for the purposes specified in paragraph 2 of this article, and upon their acquisition he paid tax in accordance with this chapter.

h. 4. Deductible is the amount of tax presented by sellers to a taxpayer - a foreign person who was not registered with the tax authorities of the Russian Federation, when the specified taxpayer acquires goods (works, services), property rights or paid by him when importing goods into the customs territory of the Russian Federation for his production purposes or to carry out other activities.

The specified tax amounts are subject to deduction or refund to a taxpayer - a foreign person after the tax agent has paid the tax withheld from the income of this taxpayer, and only to the extent that the purchased or imported goods (work, services), property rights are used in the production of goods (performance of work , the provision of services) sold to the withholding tax agent. The indicated tax amounts are subject to deduction or refund, subject to the registration of the taxpayer - a foreign person, with the tax authorities of the Russian Federation.

h. 5. Deductions are subject to the amounts of tax presented by the seller to the buyer and paid by the seller to the budget when selling goods, in the event of the return of these goods (including during the warranty period) to the seller or refusal from them. Deductions are also subject to the amount of tax paid during the performance of work (provision of services), in case of refusal of these works (services).

The provisions of this paragraph apply to buyers-taxpayers acting as a tax agent in accordance with paragraph 2 of Article 161 of this Code.

h. 6. Subject to deductions are the amounts of tax presented to the taxpayer by contractors (customers-developers) during capital construction, assembly (installation) of fixed assets, the amount of tax presented to the taxpayer for goods (work, services) purchased by him to perform construction and installation work, and the amount of tax presented to the taxpayer when he acquires objects of unfinished capital construction.

In the event of reorganization, the tax amounts presented to the reorganized (reorganized) organization for goods (works, services) acquired by the reorganized (reorganized) organization for the performance of construction and installation works for their own consumption are subject to deductions from the assignee (s), which are deducted, but not accepted a reorganized (reorganized) organization for deduction at the time of completion of the reorganization.

Deductions are subject to tax amounts calculated by taxpayers in accordance with paragraph 1 of Article 166 of this Code when performing construction and installation work for their own consumption related to property intended for carrying out operations taxed in accordance with this chapter, the cost of which is to be included in expenses ( including through depreciation deductions) when calculating corporate income tax.

The amounts of tax presented to the taxpayer when contractors carry out capital construction of real estate objects (fixed assets), when purchasing real estate (except for aircraft, ships and inland navigation vessels, as well as space objects), calculated by the taxpayer when performing construction and installation works for their own consumption , accepted for deduction in the manner prescribed by this Chapter, are subject to restoration if the specified real estate objects (fixed assets) are subsequently used to carry out the operations specified in paragraph 2 of Article 170 of this Code, with the exception of fixed assets that are completely depreciated or with at least 15 years have passed since they were put into operation for this taxpayer.

In the case specified in paragraph 4 of this clause, the taxpayer is obliged at the end of each calendar year within ten years starting from the year in which the moment specified in clause 4 of Article 259 of this Code has occurred in the tax return submitted to the tax authorities at the place of his accounting for the last tax period of each calendar year out of ten, reflect the recovered tax amount. The calculation of the amount of tax to be restored and paid to the budget is made on the basis of one tenth of the amount of tax accepted for deduction, in the appropriate proportion. The specified share is determined based on the value of the goods shipped for the calendar year. The amount of tax subject to recovery is not included in the value of this property, but is taken into account as part of other expenses in accordance with Article 264 of this Code.

h. 7. Deductions are tax amounts paid on business trip expenses (travel expenses to the place of business trip and back, including expenses for using bedding on trains, as well as expenses for renting living quarters) and entertainment expenses deductible when calculating income tax organizations.

In the event that, in accordance with Chapter 25 of this Code, expenses are accepted for taxation purposes according to the standards, the amounts of tax on such expenses are subject to deduction in the amount corresponding to the specified rates.

h. 8. Deductions are subject to the amount of tax calculated by the taxpayer from the amount of payment, partial payment received on account of the forthcoming deliveries of goods (works, services).

h. 9. Excluded. - Federal Law of December 29, 2000 N 166-FZ.

h. 10. Deductions are subject to the tax amounts calculated by the taxpayer in the absence of the documents provided for in Article 165 of this Code for the sale of goods (works, services) specified in paragraph 1 of Article 164 of this Code.

h. 11. Deductions from a taxpayer who received property, intangible assets and property rights as a contribution (contribution) to the authorized (pooled) capital (fund) are subject to tax amounts that were restored by the shareholder (participant, shareholder) in the manner prescribed by paragraph 3 of Article 170 of this Of the Code, if they are used to carry out transactions recognized as objects of taxation in accordance with this chapter.

h. 12. Deductions from a taxpayer who transferred the amount of payment, partial payment on account of the forthcoming supply of goods (performance of work, provision of services), transfer of property rights, are subject to the amounts of tax presented by the seller of these goods (works, services), property rights.

The amounts of tax calculated by the taxpayer when performing construction and installation work for their own consumption from January 1, 2006 to January 1, 2009 and not accepted for deduction until the date of entry into force of Federal Law No. 224-FZ of November 26, 2008, shall be deducted in the manner provided for in Article 172 as amended, in effect until the date of entry into force of the specified Federal Law.