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FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 2, 2013 No. 152-FZ

About modification of Chapters 23 and 26 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on June 21, 2013

Approved by the Federation Council on June 26, 2013

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; No. 23, Art. 2289; No. 33, Art. 3413, 3429; 2002, No. 1, Art. 4; No. 22, Art. 2026; No. 30, Art. 3021; 2003, No. 21, Art. 1958; No. 23, Art. 2174; No. 28, Art. 2886; 2004, No. 27, Art. 2711, 2715; No. 34, Art. 3517, 3518; 2005, No. 1, Art. 30, 38; No. 27, Art. 2710, 2717; No. 30, Art. 3104, 3118; 2006, No. 31, Art. 3436, 3450, 3452; No. 50, Art. 5279, 5286; 2007, No. 1, Art. 20, 31; No. 13, Art. 1465; No. 31, Art. 4013; No. 45, Art. 5416; No. 46, Art. 5557; No. 49, Art. 6045; No. 50, Art. 6237; 2008, No. 18, Art. 1942; No. 30, Art. 3614; No. 49, Art. 5723; 2009, No. 18, Art. 2147; No. 23, Art. 2772; No. 29, Art. 3598, 3639; No. 30, Art. 3739; No. 39, Art. 4534; No. 45, Art. 5271; No. 48, Art. 5726, 5731; No. 52, Art. 6444; 2010, No. 15, Art. 1737; No. 31, Art. 4176, 4198; No. 32, Art. 4298; No. 48, Art. 6247, 6248; 2011, No. 1, Art. 7, 37; No. 23, Art. 3265; No. 26, Art. 3652; No. 30, Art. 4575, 4583, 4596, 4606; No. 45, Art. 6335; No. 48, Art. 6729, 6731; No. 49, Art. 7014, 7016, 7037; 2012, No. 10, Art. 1164; No. 19, Art. 2281; No. 26, Art. 3447; No. 41, Art. 5526; No. 49, Art. 6749, 6750; No. 53, Art. 7603, 7604; 2013, No. 23, Art. 2886) following changes:

1) in Article 208:

a) to state the subitem 3 of Item 1 in the following edition:

"3) income gained from use in the Russian Federation of the author's or related rights;";

b) to state the subitem 3 of Item 3 in the following edition:

"3) the income from use outside the Russian Federation the author's or related rights;";

Article 217 to add 2) with Item 3.2 of the following content:

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