FEDERAL LAW OF THE RUSSIAN FEDERATION

of August 2, 2019 No. 268-FZ

About introduction of amendments to article 164 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma on July 24, 2019

Approved by the Federation Council on July 26, 2019

Article 1

Bring 164 parts two of the Tax Code of the Russian Federation in the subitem 1 of Item 2 of Article (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; No. 53, Art. 5015; 2002, No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 1, Art. 10; No. 28, Art. 2886; 2004, No. 27, Art. 2711; No. 34, Art. 3517; No. 45, Art. 4377; 2005, No. 30, Art. 3128, 3130; No. 52, Art. 5581; 2006, No. 10, Art. 1065; 2007, No. 23, Art. 2691; No. 45, Art. 5432; 2008, No. 49, Art. 5749; 2009, No. 48, Art. 5731; 2010, No. 15, Art. 1746; No. 48, Art. 6250; 2011, No. 30, Art. 4593; No. 45, Art. 6335; No. 48, Art. 6731; 2012, No. 41, Art. 5526; No. 49, Art. 6751; 2013, No. 23, Art. 2866; No. 30, Art. 4049; No. 40, Art. 5038; No. 48, Art. 6165; 2014, No. 23, Art. 2936; No. 48, Art. 6663; 2015, No. 14, Art. 2023; 2016, No. 1, Art. 6; No. 26, Art. 3856; No. 27, Art. 4181; No. 49, Art. 6844, 6851; 2017, No. 11, Art. 1534; No. 47, Art. 6842; No. 49, Art. 7307, 7313, 7322, 7325; 2018, No. 27, Art. 3942; No. 32, Art. 5095, 5096; No. 53, Art. 8419; 2019, No. 18, Art. 2225; No. 23, Art. 2906) following changes:

The paragraph of the sixth to add 1) with words "(except for palm-oil)";

To add 2) with the paragraph of the following content:

"fruit and berries (including grapes);".

Article 2

This Federal Law becomes effective after one month from the date of its official publication, but not earlier than the 1st of the next tax period on the value added tax.

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