FEDERAL LAW OF THE RUSSIAN FEDERATION

of October 30, 2018 No. 373-FZ

About modification of parts the first and second the Tax Code of the Russian Federation in connection with adoption of the Federal Law "About the Innovative Scientific and Technological Centers and about Modification of Separate Legal Acts of the Russian Federation"

Accepted by the State Duma on October 16, 2018

Approved by the Federation Council on October 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; 2005, No. 45, Art. 4585; 2006, No. 31, Art. 3436; 2007, No. 22, Art. 2564; 2010, No. 31, Art. 4198; No. 32, Art. 4298; No. 40, Art. 4969; 2011, No. 30, Art. 4575; No. 47, Art. 6611; No. 49, Art. 7014; 2013, No. 23, Art. 2866; No. 30, Art. 4049, 4081; No. 40, Art. 5037, 5038; No. 44, Art. 5645; No. 52, Art. 6985; 2014, No. 14, Art. 1544; No. 45, Art. 6157, 6158; No. 48, Art. 6660; 2015, No. 24, Art. 3377; 2016, No. 7, Art. 920; No. 22, Art. 3092; No. 27, Art. 4176, 4177; \Art. U-2116\49, 6842, 6844; 2017, No. 1, Art. 16; No. 49, Art. 7307; 2018, No. 30, Art. 4534; No. 31, Art. 4819, 4821; No. 32, Art. 5095) following changes:

1) the paragraph third Item 1 of Article 83 to add with words "or project participants according to the Federal Law of July 29, 2017 No. 216-FZ "About the innovative scientific and technological centers and about modification of separate legal acts of the Russian Federation";

The paragraph third Item 2 of Article 89 to state 2) in the following edition:

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