FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 2, 2013 No. 334-FZ

About modification of part the second the Tax Code of the Russian Federation and article 5 of the Law of the Russian Federation "About the property taxes of physical persons"

Accepted by the State Duma of the Russian Federation on November 22, 2013

Approved by Council of the Russian Federation on November 27, 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. 49, Art. 4554; No. 53, Art. 5023; 2002, No. 30, Art. 3027; 2004, No. 49, Art. 4840; 2005, No. 25, Art. 2427; No. 43, Art. 4350; 2007, No. 31, Art. 4013; 2009, No. 48, Art. 5733; 2010, No. 31, Art. 4198; 2012, No. 26, Art. 3447) following changes:

1) in Article 346.45:

a) third Item 1 to declare the paragraph invalid;

b) in Item 2:

the paragraph one after words of "patent system of the taxation" to add with words ", except the case provided by the paragraph the second this Item";

add with the new paragraph the second the following content:

"If the physical person plans from the date of its state registration as the individual entrepreneur to perform business activity on the basis of the patent in subject of the Russian Federation in the territory of which such person stays on the registry in tax authority at the place of residence the application is submitted for receipt of the patent along with the documents submitted in case of state registration of a person as an individual entrepreneur. In this case action of the patent granted to the individual entrepreneur begins from the date of its state registration.";

consider paragraph two the paragraph third;

c) state Item 3 in the following edition:

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