FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 29, 2012 No. 279-FZ

About modification of Chapter 23 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma on December 19, 2012

Approved by the Federation Council on December 26, 2012

Article 1

Bring 23 parts two of the Tax Code of the Russian Federation in Chapter (The Russian Federation Code, 2000, N 32, Art. 3340; 2001, N 1, Art. 18; N 23, of Art. 2289; N 33, of Art. 3413; 2002, N 22, Art. 2026; N 30, of Art. 3021; 2003, N 19, Art. 1749; N 21, of Art. 1958; N 28, of Art. 2879; 2004, N 27, Art. 2715; N 34, of Art. 3518; 2005, N 1, Art. 30, 38; N 27, of the Art. 2710, 2717; N 30, of Art. 3104; 2006, N 31, Art. 3443, 3452; N 50, of the Art. 5279, 5286; 2007, N 1, Art. 20; N 13, of Art. 1465; N 31, of Art. 4013; N 45, of Art. 5416; N 49, of Art. 6045; N 50, of Art. 6237; 2008, N 18, Art. 1942; N 30, of Art. 3614; N 49, of Art. 5723; 2009, N 18, Art. 2147; N 23, of the Art. 2772, 2775; 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; N 52, of Art. 6444; 2010, N 15, Art. 1737; N 31, of the Art. 4176, 4198; N 32, of Art. 4298; 2011, N 1, Art. 7; N 26, of Art. 3652; N 30, of Art. 4583; N 48, of the Art. 6729, 6731; N 49, of the Art. 7016, 7037; 2012, N 10, Art. 1164; N 19, of Art. 2281; N 26, of Art. 3447; N 41, of Art. 5526; N 49, of the Art. 6750) following changes:

1) in Item 14 of Article 214.3:

a) in paragraph one of the word "in the following procedure" shall be replaced with words "taking into account the features established by this Item";

b) add with paragraphs of the following content:

"The financial result on the transactions connected with opening (closing) of short position is considered in case of determination of tax base on the following transactions:

with the securities which are traded on the organized market of securities;

with the securities which are not traded on the organized market of securities.";

2) in Article 217:

a) the paragraph one of Item 10 to state in the following edition:

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