FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 27, 2017 No. 353-FZ

About modification of part the second Tax Code of the Russian Federation

Accepted by the State Duma on November 16, 2017

Approved by the Federation Council on November 22, 2017

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; No. 33, Art. 3413, 3421, 3429; No. 53, Art. 5015; 2002, No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 1, Art. 6, 10; No. 22, Art. 2066; No. 28, Art. 2886; 2004, No. 27, Art. 2711; No. 34, Art. 3517; No. 35, Art. 3607; No. 45, Art. 4377; No. 49, Art. 4840; 2005, No. 1, Art. 9; No. 30, Art. 3101, 3118, 3128, 3129, 3130; No. 52, Art. 5581; 2006, No. 3, Art. 280; No. 10, Art. 1065; No. 23, Art. 2382; No. 31, Art. 3433, 3436; 2007, No. 22, Art. 3564; No. 23, Art. 2691; No. 45, Art. 5417, 5432; 2008, No. 26, Art. 3022; No. 48, Art. 5519; No. 49, Art. 5749; 2009, No. 48, Art. 5731, 5732; No. 51, Art. 6155; No. 52, Art. 6444; 2010, No. 15, Art. 1746; No. 31, Art. 4198; No. 40, Art. 4969; No. 45, Art. 5750; No. 48, Art. 6247, 6250; 2011, No. 30, Art. 4566, 4593; No. 45, Art. 6335; No. 48, Art. 6731; No. 49, Art. 7016, 7017, 7043; 2012, No. 27, Art. 3588; No. 41, Art. 5526; No. 49, Art. 6751; No. 53, Art. 7584; 2013, No. 23, Art. 2866; No. 30, Art. 4049; No. 40, Art. 5038, 5039; No. 48, Art. 6165; 2014, No. 16, Art. 1838; No. 23, Art. 2936; No. 48, Art. 6647, 6660, 6663; 2015, No. 1, Art. 5; No. 14, Art. 2023; No. 24, Art. 3377; No. 27, Art. 3969; No. 48, Art. 6689; 2016, No. 1, Art. 6; No. 15, Art. 2063; No. 22, Art. 3098; No. 26, Art. 3856; No. 27, Art. 4158, 4181; No. 49, Art. 6844, 6851; No. 52, Art. 7497; 2017, No. 1, Art. 16; No. 11, Art. 1534; Official Internet portal of legal information (www.pravo.gov.ru), on November 14, 2017, No. 0001201711140078) following changes:

Item 1 of Article 164 to add 1) with subitem 4.2 of the following content:

"4. 2) services in domestic airborne transportations of passengers and baggage provided that the point of departure or destination of passengers and baggage is located in the territory of the Kaliningrad region;";

2) in Article 165:

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