FEDERAL LAW OF THE RUSSIAN FEDERATION

of April 23, 2018 No. 113-FZ

About introduction of amendments to articles 255 and 270 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on April 12, 2018

Approved by the Federation Council on April 18, 2018

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. 33, Art. 3413; 2002, No. 22, Art. 2026; No. 30, Art. 3033; 2003, No. 28, Art. 2886; 2004, No. 35, Art. 3607; 2005, No. 1, Art. 30; No. 24, Art. 2312; No. 52, Art. 5581; 2006, No. 31, Art. 3436; 2007, No. 22, Art. 2563; No. 31, Art. 4013; No. 49, Art. 6071; 2008, No. 18, Art. 1942; No. 30, Art. 3614; No. 49, Art. 5723; No. 52, Art. 6237; 2009, No. 29, Art. 3598; No. 30, Art. 3739; No. 51, Art. 6155; 2010, No. 19, Art. 2291; No. 31, Art. 4198; No. 32, Art. 4298; No. 49, Art. 6409; 2011, No. 1, Art. 37; No. 24, Art. 3357; No. 45, Art. 6335; No. 47, Art. 6611; No. 49, Art. 7014, 7037; 2012, No. 19, Art. 2281; No. 49, Art. 6751; 2013, No. 23, Art. 2866; No. 30, Art. 4081; 2014, No. 8, Art. 737; No. 16, Art. 1835; No. 30, Art. 4220; No. 48, Art. 6647, 6663; 2015, No. 1, Art. 13, 16; No. 10, Art. 1402; No. 27, Art. 3968; No. 48, Art. 6692; 2016, No. 1, Art. 18; No. 18, Art. 2504; No. 27, Art. 4182; No. 49, Art. 6844; 2017, No. 49, Art. 7307, 7316) following changes:

1) in Article 255 part two:

a) the ninth Item 16 to state the paragraph in the following edition:

"Fees under the agreements of voluntary personal insurance providing payment of medical expenses of insured workers by insurers, expenses of employers under the contracts for rendering medical services signed for benefit of workers for the term of at least one year with the medical organizations having the corresponding licenses for implementation of medical activities granted in accordance with the legislation of the Russian Federation and the expenses specified in Item 24.2 of this part in total cannot exceed 6 percent from expense amount on compensation.";

b) add with Item 24.2 of the following content:

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