FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 19, 2018 No. 200-FZ

About introduction of amendments to articles 210 and 214.1 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on July 10, 2018

Approved by the Federation Council on July 13, 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. 23, Art. 2289; 2002, No. 22, Art. 2026; 2003, No. 19, Art. 1749; 2005, No. 24, Art. 2312; 2007, No. 1, Art. 31; No. 31, Art. 4013; 2009, No. 48, Art. 5731; 2010, No. 15, Art. 1737; 2011, No. 1, Art. 7; No. 23, Art. 3262; No. 48, Art. 6729, 6731; No. 49, Art. 7014; 2012, No. 53, Art. 7607; 2013, No. 44, Art. 5645; No. 52, Art. 6985; 2014, No. 26, Art. 3373; No. 48, Art. 6647, 6657, 6663; 2015, No. 1, Art. 13; No. 48, Art. 6693; 2016, No. 7, Art. 920; No. 27, Art. 4175; 2017, No. 15, Art. 2133; No. 40, Art. 5753; No. 49, Art. 7307, 7326; 2018, No. 1, Art. 20; No. 9, Art. 1291) following changes:

Item 5 of Article 210 to add 1) with words "if other is not provided by this Chapter";

Item 13 of Article 214.1 to add 2) with paragraphs of the following content:

"In case of implementation (repayment) of bonds of the external bonded loans of the Russian Federation nominated in foreign currency, the expenses on acquisition of the specified bonds documented and actually performed by the taxpayer, expressed in foreign currency are converted into rubles on the official rate of the Central bank of the Russian Federation established for date of the actual receipt of the income from realization (repayment) of the specified bonds.

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