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FEDERAL LAW OF THE RUSSIAN FEDERATION

of June 27, 2018 No. 159-FZ

About introduction of amendments to articles 164 and 165 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on June 14, 2018

Approved by the Federation Council on June 20, 2018

Article 1

Bring in Chapter of 21 parts two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; No. 53, Art. 5015; 2002, No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 1, Art. 10; No. 28, Art. 2886; 2004, No. 27, Art. 2711; No. 34, Art. 3517; No. 35, Art. 3607; No. 45, Art. 4377; 2005, No. 30, Art. 3101, 3128, 3129, 3130; No. 52, Art. 5581; 2006, No. 10, Art. 1065; No. 31, Art. 3436; 2007, No. 23, Art. 2691; No. 45, Art. 5417, 5432; 2008, No. 26, Art. 3022; No. 48, Art. 5519; No. 49, Art. 5749; 2009, No. 48, Art. 5731; No. 51, Art. 6155; No. 52, Art. 6444; 2010, No. 15, Art. 1746; No. 31, Art. 4198; No. 45, Art. 5750; No. 48, Art. 6250; 2011, No. 30, Art. 4593; No. 45, Art. 6335; No. 48, Art. 6731; 2012, No. 41, Art. 5526; No. 49, Art. 6751; 2013, No. 23, Art. 2866; No. 30, Art. 4049; No. 40, Art. 5038; No. 48, Art. 6165; 2014, No. 23, Art. 2936; No. 48, Art. 6660, 6663; 2015, No. 1, Art. 5; No. 14, Art. 2023; No. 48, Art. 6689; 2016, No. 1, Art. 6; No. 22, Art. 3098; No. 26, Art. 3856; No. 27, Art. 4181; No. 49, Art. 6844, 6851; 2017, No. 11, Art. 1534; No. 47, Art. 6842; No. 49, Art. 7307, 7313, 7322, 7325) following changes:

The subitem 6 of Item 1 of Article 164 to state 1) in the following edition:

"6) precious metals to the State fund of precious metals and gemstones of the Russian Federation, funds of precious metals and gemstones of subjects of the Russian Federation, the Central bank of the Russian Federation, banks the taxpayers performing production or production of precious metals from the scrap and waste containing precious metals and also the taxpayers performing without license to use subsoil production of precious metals from the scrap and waste containing precious metals;";

2) in Item 8 of Article 165:

a) in subitem 1 of the word "or gemstones" to exclude;

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