FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 25, 2018 No. 493-FZ

About modification of separate legal acts of the Russian Federation for taxes and fees

Accepted by the State Duma on December 13, 2018

Approved by the Federation Council on December 21, 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; 2006, No. 31, Art. 3436; 2008, No. 27, Art. 3126; No. 48, Art. 5519; 2010, No. 31, Art. 4198; No. 32, Art. 4298; No. 48, Art. 6247; 2011, No. 49, Art. 7014; 2013, No. 30, Art. 4081; No. 52, Art. 6985; 2014, No. 45, Art. 6157; 2015, No. 24, Art. 3377; 2016, No. 27, Art. 4173, 4176, 4177; No. 49, Art. 6844; 2018, No. 31, Art. 4821) following changes:

Subitem 4.1 of Item 3 of article 39 after the words "according to the concessionary agreement" to add 1) with words ", to the agreement on public-private partnership, the agreement on municipal and private partnership";

2) in Item 1 of Article 59:

a) state subitem 4.1 in the following edition:

"4. 1) pronouncement by the judicial police officer-contractor of the resolution on the termination of enforcement proceeding in case of return to the claimant of the executive document on the bases provided by Items 3 and 4 of part 1 of article 46 of the Federal Law of October 2, 2007 No. 229-FZ "About enforcement proceeding" if from date of creation of shortage and (or) debt on penalty fee and penalties which size does not exceed the size of requirements to the debtor established by the legislation of the Russian Federation on insolvency (bankruptcy) for initiation of proceeedings about bankruptcy there passed more than five years;";

b) add with subitem 4.3 of the following content:

"4. 3) adoptions by court of the act of return of the statement for recognition of the debtor by the bankrupt or suit abatement about bankruptcy due to the lack of the funds sufficient for compensation of court costs for holding the procedures applied in the case of bankruptcy;".

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