FEDERAL LAW OF THE RUSSIAN FEDERATION

of June 6, 2019 No. 125-FZ

About modification of parts the first and second Tax Code of the Russian Federation

Accepted by the State Duma on May 22, 2019

Approved by the Federation Council on May 29, 2019

Article 1

Bring in part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 2011, No. 30, Art. 4575; No. 47, Art. 6611; 2013, No. 40, Art. 5037, 5038; No. 52, Art. 6985; 2014, No. 14, Art. 1544; No. 48, Art. 6660; 2015, No. 24, Art. 3377; 2016, No. 22, Art. 3092; No. 49, Art. 6844; 2017, No. 1, Art. 16; No. 49, Art. 7307, 7312; 2018, No. 1, Art. 20; No. 30, Art. 4534; No. 32, Art. 5095; No. 45, Art. 6828; No. 49, Art. 7496) following changes:

Article 105.3 to add 1) with Item 11.1 of the following content:

"11.1. The price applied in the transaction on concession by the taxpayer bank of the rights (requirements) if such concession of the rights (requirements) is performed within implementation of actions, measures for the prevention of bankruptcy of bank provided by the plan of participation of the Bank of Russia in implementation or if the concession of the rights (requirements) is performed according to the procedure determined by part 1 of article 5 of the Federal Law of July 29, 2018 No. 263-FZ "About modification of separate legal acts of the Russian Federation" is recognized market for the purposes of the taxation.";

Item 4 of Article 105.14 to add 2) with the subitem 8 of the following content:

"8) transactions on concession the taxpayer bank of the rights (requirements) if such concession of the rights (requirements) is performed within implementation of actions, measures for the prevention of bankruptcy of bank provided by the plan of participation of the Bank of Russia in implementation or if the concession of the rights (requirements) is performed according to the procedure determined by part 1 of article 5 of the Federal Law of July 29, 2018 No. 263-FZ "About modification of separate legal acts of the Russian Federation".";

The subitem 4 of Item 5 of Article 105.16-2 to state 3) in the following edition:

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