FEDERAL LAW OF THE RUSSIAN FEDERATION

of August 2, 2019 No. 269-FZ

About modification of parts the first and second 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 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; 2001, No. 53, Art. 5026; 2003, No. 27, Art. 2700; No. 52, Art. 5037; 2004, No. 27, Art. 2711; No. 31, Art. 3231; No. 45, Art. 4377; 2006, No. 31, Art. 3436; 2007, No. 1, Art. 31; 2008, No. 48, Art. 5519; 2009, No. 30, Art. 3739; 2010, No. 31, Art. 4198; No. 48, Art. 6247; 2011, No. 27, Art. 3873; No. 47, Art. 6611; No. 49, Art. 7014; 2012, No. 27, Art. 3588; 2013, No. 26, Art. 3207; No. 30, Art. 4081; No. 40, Art. 5037, 5038; No. 44, Art. 5640; 2014, No. 14, Art. 1544; No. 23, Art. 2924; No. 45, Art. 6157; No. 48, Art. 6657, 6660; 2015, No. 24, Art. 3377; No. 48, Art. 6691; 2016, No. 7, Art. 920; No. 18, Art. 2506; No. 22, Art. 3092; No. 27, Art. 4173, 4176, 4177; No. 49, Art. 6844; 2018, No. 1, Art. 20; No. 9, Art. 1291; No. 32, Art. 5072, 5087, 5093, 5095; No. 49, Art. 7496, 7519; No. 53, Art. 8416) following changes:

1) in Item 4.1 of Article 5:

a) in paragraphs one and third words", rates of insurance premiums" to exclude;

b) in paragraph four of the word of "insurance premiums", and words", rates of insurance premiums" to exclude;

2) Item 2 and the subitem 3 of Item 3 of Article 25.9 to recognize invalid;

The Section II to add 3) with Chapter 3.5 of the following content:

"Chapter 3.5. Taxpayers are participants of special investment contracts

Article 25.16. Taxpayers are participants of special investment contracts

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