FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 29, 2018 No. 230-FZ

About modification of part one of the Tax Code of the Russian Federation regarding accounting in tax authorities of structural divisions of the international organizations and foreign non-profit non-governmental organizations, representative offices of the foreign religious organizations

Accepted by the State Duma on July 18, 2018

Approved by the Federation Council on July 24, 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; 2003, No. 23, Art. 2174; No. 52, Art. 5037; 2004, No. 27, Art. 2711; No. 31, Art. 3231; 2006, No. 31, Art. 3436; 2007, No. 1, Art. 31; 2008, No. 30, Art. 3616; 2009, No. 48, Art. 5733; 2010, No. 31, Art. 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 48, Art. 6247; 2011, No. 30, Art. 4593; 2012, No. 27, Art. 3588; 2013, No. 19, Art. 2321; No. 23, Art. 2866; No. 30, Art. 4049, 4081; No. 40, Art. 5038; No. 44, Art. 5645; 2014, No. 14, Art. 1544; No. 40, Art. 5315; No. 45, Art. 6157; No. 48, Art. 6657, 6660; 2015, No. 18, Art. 2616; No. 24, Art. 3377; 2016, No. 7, Art. 920; No. 27, Art. 4176, 4177; No. 49, Art. 6842, 6844; 2017, No. 49, Art. 7307) following changes:

1) in Article 83:

a) in Item 3 of the word "foreign non-profit non-governmental organization in the place of implementation of activities by it in the territory of the Russian Federation through department," to exclude;

b) in item 4:

add with new paragraphs the fourth - the sixth the following content:

"through department of foreign non-profit non-governmental organization it is performed based on the data containing in the Unified State Register of Legal Entities;

through branch or representative office of the international organization, foreign non-profit non-governmental organization it is performed based on the data containing in the register of branches and representative offices of the international organizations and foreign non-profit non-governmental organizations reported by the body specified in Item 9 of article 85 of this Code;

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