Document from EA Legislation database © 2025-2026 EA Legislation LLC

FEDERAL LAW OF THE RUSSIAN FEDERATION

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 1

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.".

free document

Full text available after Login.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.