FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 12, 2018 No. 412-FZ

About modification of article 3 of the Federal law "About Modification of Parts the First and Second the Tax Code of the Russian Federation (regarding the Taxation of Profit of the Controlled Foreign Companies and the Income of the Foreign Organizations)"

Accepted by the State Duma on October 23, 2018

Approved by the Federation Council on November 7, 2018

Article 1

Bring in part 4 of article 3 of the Federal Law of November 24, 2014 No. 376-FZ "About modification of parts the first and second the Tax Code of the Russian Federation (regarding the taxation of profit of the controlled foreign companies and the income of the foreign organizations)" (The Russian Federation Code, 2014, No. 48, Art. 6657; 2015, No. 24, Art. 3377; 2016, No. 7, Art. 920; 2018, No. 1, Art. 20; to No. 9, the Art. 1291) change, having stated it in the following edition:

"4. Criminal liability does not come for the acts connected with failure to pay or incomplete payment of tax amounts as a result of non-inclusion of profit of the controlled foreign company in tax base of the controlling person:

1) in 2016 and 2017 - if the controlling face is the organization and the damage caused to budget system of the Russian Federation as a result of crime execution it is compensated in full;

2) in 2016 - 2018 - if the controlling person is the physical person and the damage caused to budget system of the Russian Federation as a result of crime execution it is compensated in full.".

Article 2

1. This Federal Law becomes effective from the date of its official publication.

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