FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 28, 2011 No. 338-FZ

About modification of part the second Tax Code of the Russian Federation and separate legal acts of the Russian Federation

Accepted by the State Duma on November 18, 2011

Approved by the Federation Council on November 25, 2011

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, N 32, Art. 3340; 2001, N 1, Art. 18; N 23, of Art. 2289; N 33, of the Art. 3413, 3421, 3429; N 53, of Art. 5023; 2002, N 1, Art. 4; N 22, of Art. 2026; N 30, of the Art. 3021, 3027; 2003, N 1, Art. 5, 6; N 21, of Art. 1958; N 23, of Art. 2174; N 28, of Art. 2886; 2004, N 27, Art. 2711, 2715; N 31, of Art. 3222; N 34, of the Art. 3517, 3518, 3524; 2005, N 1, Art. 9, 30, 38; N 27, of the Art. 2710, 2713, 2717; N 30, of the Art. 3101, 3104, 3112, 3118, 3129; 2006, N 31, Art. 3433, 3436, 3450, 3452; N 50, of the Art. 5279, 5286; 2007, N 1, Art. 20, 31, 39; N 13, of Art. 1465; N 21, of Art. 2461; N 31, of Art. 4013; N 45, of the Art. 5416, 5417; N 46, of Art. 5557; N 49, of the Art. 6045, 6071; N 50, of Art. 6237; 2008, N 18, Art. 1942; N 30, of the Art. 3598, 3611, 3614; N 49, of Art. 5423; 2009, N 18, Art. 2147; N 23, of Art. 2772; N 29, of the Art. 3598, 3639; N 30, of Art. 3739; N 39, of Art. 4534; N 45, of Art. 5271; N 48, of the Art. 5726, 5731, 5732; N 52, of Art. 6444; 2010, N 15, Art. 1737; N 31, of the Art. 4176, 4198; N 32, of Art. 4298; N 48, of the Art. 6247, 6248; 2011, N 1, Art. 7, 37; N 23, of Art. 3265; N 26, of Art. 3652; N 30, of the Art. 4566, 4575, 4583, 4587, 4593, 4596, 4606) following changes:

Item 2 of Article 146 to add 1) with subitem 4.2 of the following content:

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