FEDERAL LAW OF THE RUSSIAN FEDERATION

of February 19, 2018 No. 34-FZ

About modification of parts the first and second Tax Code of the Russian Federation and article 3 of the Federal law "About Modification of Parts the First and Second the Tax Code of the Russian Federation (regarding the Taxation of Profit of the Controlled Foreign Companies and the Income of the Foreign Organizations)"

Accepted by the State Duma on February 9, 2018

Approved by the Federation Council on February 14, 2018

Article 1

Bring in part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2004, No. 27, Art. 2711; 2005, No. 45, Art. 4585; 2006, No. 31, Art. 3436; 2007, No. 1, Art. 28; 2008, No. 48, Art. 5500; 2009, No. 52, Art. 6450; 2010, No. 31, Art. 4198; 2011, No. 27, Art. 3873; No. 30, Art. 4575; No. 47, Art. 6611; 2013, No. 26, Art. 3207; 2014, No. 45, Art. 6157; No. 48, Art. 6657; 2015, No. 24, Art. 3377; 2016, No. 7, Art. 920; No. 27, Art. 4176; No. 49, Art. 6844; 2018, No. 1, Art. 20) following changes:

1) in Article 25.14:

a) in Item 2 of the word "2." Shall be replaced with words the notification "2. If other is not provided by this Article, the notification";

b) in Item 3 of the word "3." Shall be replaced with words the notification "3. If other is not provided by this Article, the notification";

c) add with Item 3.1 of the following content:

"3.1. The notification on the controlled foreign companies and (or) the notification on participation in the foreign organizations are not considered provided with violation of term, stipulated in Item 2 or 3 these Articles if such notifications were provided together with the special declaration provided according to the Federal Law of June 8, 2015 to No. 140-FZ "About voluntary declaring by physical persons of assets and accounts (deposits) in banks and about modification of separate legal acts of the Russian Federation" and information on such foreign organizations and (or) the controlled foreign companies contains in this special declaration.";

2) in Item 2.1 of Article 45:

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