FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 28, 2011 No. 336-FZ

About modification of separate legal acts of the Russian Federation in connection with adoption of the Federal Law "About Investment Partnership"

Accepted by the State Duma of the Russian Federation on November 21, 2011

Approved by Council of the Russian Federation on November 25, 2011

Article 1

Article of 1041 parts two of the Civil code of the Russian Federation (The Russian Federation Code, 1996, No. 5, the Art. 410) to add with Item 3 following of content:

"3. Features of the agreement of particular partnership signed for implementation of joint investing activities (investment partnership) are established by the Federal Law "About Investment Partnership".".

Article 2

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; 2003, No. 22, Art. 2066; No. 23, Art. 2174; No. 52, Art. 5037; 2004, No. 27, Art. 2711; No. 31, Art. 3231; 2005, No. 45, Art. 4585; 2006, No. 31, Art. 3436; 2007, No. 1, Art. 31; No. 22, Art. 2564; 2008, No. 27, Art. 3126; No. 48, Art. 5519; 2010, No. 1, Art. 4; No. 31, Art. 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 45, Art. 5752; No. 48, Art. 6247; No. 49, Art. 6420; 2011, No. 27, Art. 3873; No. 30, Art. 4575) following changes:

Article 21 to add 1) with item 4 of the following content:

"4. Any of agreement parties of investment partnership has the right to appeal in accordance with the established procedure acts of tax authorities and action (failure to act) of their officials.";

To add 2) with Article 24.1 of the following content:

"Article 24.1. Participation of the taxpayer in the agreement of investment partnership

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