of December 29, 2017 No. 466-FZ
About introduction of amendments to article 74.1 of part one and part the second Tax Code of the Russian Federation
Accepted by the State Duma on December 20, 2017
Approved by the Federation Council on December 26, 2017
Article 74.1 of part one of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2013, No. 30, Art. 4081; 2015, No. 1, Art. 15; 2016, No. 15, Art. 2063; No. 18, Art. 2506; 27, the Art. 4176) to add No. with Item 4.1 of the following content:
"4.1. Provision of the bank guarantee is also performed by the "Development Bank and Foreign Economic Activity (Vnesheconombank)" state corporation (guarantor) without presentation of requirements to it, stipulated in Item 3 these Articles.
The maximum amount of one bank guarantee and maximum amount of all at the same time existing bank guarantees issued by the "Development Bank and Foreign Economic Activity (Vnesheconombank)" state corporation, for acceptance of the specified guarantees by tax authorities are established by the Government of the Russian Federation.".
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