FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 27, 2017 No. 351-FZ

About introduction of amendments to articles 146 and 170 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on November 10, 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; 2002, No. 22, Art. 2026; 2004, No. 34, Art. 3524; 2005, No. 30, Art. 3129, 3130; 2006, No. 10, Art. 1065; No. 45, Art. 4627; 2007, No. 1, Art. 39; No. 23, Art. 2691; No. 49, Art. 6071; 2008, No. 48, Art. 5519; 2009, No. 48, Art. 5731; 2010, No. 15, Art. 1737; No. 31, Art. 4186; No. 48, Art. 6247; 2011, No. 1, Art. 7; No. 30, Art. 4587, 4593; No. 48, Art. 6729; No. 49, Art. 7014, 7016; 2012, No. 26, Art. 3447; No. 53, Art. 7619; 2013, No. 23, Art. 2866, 2889; No. 30, Art. 4049; No. 52, Art. 6985; 2014, No. 16, Art. 1835; No. 30, Art. 4239; No. 48, Art. 6647; 2015, No. 48, Art. 6692; 2016, No. 1, Art. 16; No. 27, Art. 4175; No. 49, Art. 6844, 6847; 2017, No. 1, Art. 4) following changes:

Item 2 of Article 146 to add 1) with the subitem 16 of the following content:

"16) transfer on a grant basis to public authorities of subjects of the Russian Federation and local government bodies of property, including objects of construction in progress, joint-stock company which is created for the purpose of implementation of agreements on creation of special economic zones and which 100 percent of shares belongs to the Russian Federation, and the economic societies created with participation of such joint-stock company for present purposes, which are managing companies of special economic zones.";

2) in Item 3 of Article 170:

a) in subitem 1:

word in paragraph three "property rights;" shall be replaced with words "property rights".;

add with the paragraph of the following content:

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