FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 27, 2017 No. 349-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. 53, Art. 5023; 2002, No. 22, Art. 2026; No. 30, Art. 3021; 2003, No. 1, Art. 5, 6; 2004, No. 27, Art. 2711; 2005, No. 30, Art. 3112, 3130; 2006, No. 31, Art. 3436; 2008, No. 30, Art. 3611; No. 48, Art. 5519; 2009, No. 30, Art. 3739; 2011, No. 30, Art. 4593; 2012, No. 26, Art. 3447; No. 49, Art. 6751; No. 50, Art. 6966; 2013, No. 52, Art. 6985; 2015, No. 1, Art. 30; 2016, No. 23, Art. 3302; No. 49, Art. 6844) following changes:

To exclude 1) in Item 6 of Article 168 of the word "and also on checks and other documents issued to the buyer";

Article 346.32 to add 2) with Item 2.2 of the following content:

"2.2. Taxpayers - individual entrepreneurs have the right to reduce the amount of the single tax estimated taking into account Item 2.1 of this Article by expense amount on acquisition of the control and cash equipment included in the register of the control and cash equipment, for use when implementing calculations during the business activity assessed by the single tax, in the amount of no more than 18 000 rubles on each copy of the control and cash equipment on condition of registration of the specified control and cash equipment in tax authorities from February 1, 2017 to July 1, 2019 if other is not provided by the paragraph the second this Item.

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