FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 27, 2017 No. 342-FZ

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

Accepted by the State Duma on November 15, 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. 23, Art. 2289; No. 33, Art. 3413; No. 53, Art. 5023; 2002, No. 22, Art. 2026; No. 30, Art. 3021; 2003, No. 1, Art. 2, 5, 6; No. 21, Art. 1958; No. 28, Art. 2886; No. 52, Art. 5030; 2004, No. 27, Art. 2711, 2715; No. 34, Art. 3518, 3520; 2005, No. 1, Art. 30, 38; No. 24, Art. 2312; No. 27, Art. 2710, 2717; No. 30, Art. 3104, 3112; No. 52, Art. 5581; 2006, No. 31, Art. 3436, 3443, 3452; No. 45, Art. 4627; No. 50, Art. 5279, 5286; 2007, No. 1, Art. 20, 39; No. 13, Art. 1465; No. 22, Art. 2563; No. 23, Art. 2691; No. 31, Art. 3991, 4013; No. 45, Art. 5416; No. 49, Art. 6045, 6071; No. 50, Art. 6237, 6245; 2008, No. 18, Art. 1942; No. 27, Art. 3126; No. 30, Art. 3611, 3614; No. 48, Art. 5519; No. 49, Art. 5723; No. 52, Art. 6237; 2009, No. 1, Art. 31; No. 11, Art. 1265; No. 18, Art. 2147; No. 23, Art. 2772; No. 29, Art. 3598, 3639; No. 30, Art. 3739; No. 39, Art. 4534; No. 45, Art. 5271; No. 48, Art. 5726, 5731; No. 51, Art. 6153, 6155; No. 52, Art. 6444, 6455; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 31, Art. 4176, 4198; No. 32, Art. 4298; No. 47, Art. 6034; No. 48, Art. 6247; No. 49, Art. 6409; 2011, No. 1, Art. 7, 9, 21; No. 26, Art. 3652; No. 27, Art. 3881; No. 30, Art. 4583, 4587, 4597; No. 45, Art. 6335; No. 47, Art. 6610, 6611; No. 48, Art. 6729, 6731; No. 49, Art. 7016, 7037; 2012, No. 10, Art. 1164; No. 19, Art. 2281; No. 25, Art. 3268; No. 26, Art. 3447; No. 27, Art. 3588; No. 41, Art. 5526, 5527; No. 49, Art. 6750; No. 53, Art. 7596, 7604; 2013, No. 23, Art. 2866; No. 27, Art. 3444; No. 48, Art. 6165; No. 51, Art. 6699; No. 52, Art. 6985; 2014, No. 8, Art. 737; No. 16, Art. 1835; No. 19, Art. 2313; No. 26, Art. 3373; No. 40, Art. 5316; No. 48, Art. 6647, 6657, 6663; 2015, No. 1, Art. 13, 15, 16, 18, 32; No. 10, Art. 1402; No. 14, Art. 2024; No. 24, Art. 3373, 3377; No. 27, Art. 3968; No. 41, Art. 5632; No. 48, Art. 6686, 6688, 6692; 2016, No. 1, Art. 16, 18; No. 7, Art. 920; No. 18, Art. 2504; No. 27, Art. 4175, 4176, 4180, 4182, 4184; No. 49, Art. 6841, 6843, 6844, 6849; 2017, No. 15, Art. 2131, 2133; No. 30, Art. 4446; No. 40, Art. 5753; No. 45, Art. 6578) following changes:

Article 217 to add 1) with Item of 71 following contents:

"71) the income in type of compensation for the account of means of the compensation fund created according to the Federal Law of July 29, 2017 No. 218-FZ "About the public company on protection of the rights of citizens - participants of shared-equity construction in case of insolvency (bankruptcy) of builders and about modification of separate legal acts of the Russian Federation".";

The subitem 14 of Item 1 of Article 251 to add 2) with the paragraph of the following content:

"in the form of obligatory contributions (fees) of builders to the compensation fund created according to the Federal Law of July 29, 2017 No. 218-FZ "About the public company on protection of the rights of citizens - participants of shared-equity construction in case of insolvency (bankruptcy) of builders and about modification of separate legal acts of the Russian Federation";";

3) in Article 346.16:

a) add Item 1 with the subitem 38 of the following content:

"38) obligatory contributions (fees) of builders to the compensation fund created according to the Federal Law of July 29, 2017 No. 218-FZ "About the public company on protection of the rights of citizens - participants of shared-equity construction in case of insolvency (bankruptcy) of builders and about modification of separate legal acts of the Russian Federation".";

b) in the paragraph the second Item 2 of figure "34" to replace with figures "38".

Article 2

This Federal Law becomes effective after one month from the date of its official publication, but not earlier than the 1st of the next tax period on the corresponding tax.

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