FEDERAL LAW OF THE RUSSIAN FEDERATION

of February 21, 2014 No. 17-FZ

About introduction of amendments to articles 251 and 270 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma of the Russian Federation on February 11, 2014

Approved by Council of the Russian Federation on February 19, 2014

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. 33, Art. 3413; 2002, No. 22, Art. 2026; 2003, No. 1, Art. 2, 6; No. 28, Art. 2886; No. 52, Art. 5030; 2004, No. 27, Art. 2711; No. 34, Art. 3520; 2005, No. 1, Art. 30; No. 24, Art. 2312; No. 52, Art. 5581; 2006, No. 31, Art. 3443; No. 45, Art. 4627; 2007, No. 1, Art. 39; No. 22, Art. 2563; No. 31, Art. 3991, 4013; No. 49, Art. 6045, 6071; No. 50, Art. 6237, 6245; 2008, No. 27, Art. 3126; No. 30, Art. 3614; No. 48, Art. 5519; No. 49, Art. 5723; No. 52, Art. 6237; 2009, No. 1, Art. 31; No. 11, Art. 1265; No. 29, Art. 3598; No. 48, Art. 5731; No. 51, Art. 6153, 6155; No. 52, Art. 6455; 2010, No. 19, Art. 2291; No. 31, Art. 4198; No. 32, Art. 4298; No. 47, Art. 6034; No. 49, Art. 6409; 2011, No. 1, Art. 9, 21, 37; No. 24, Art. 3357; No. 27, Art. 3881; No. 30, Art. 4583, 4587, 4597; No. 45, Art. 6335; No. 47, Art. 6610, 6611; No. 48, Art. 6729; No. 49, Art. 7014, 7037; 2012, No. 19, Art. 2281; No. 25, Art. 3268; No. 41, Art. 5527; No. 49, Art. 6751; No. 53, Art. 7596; 2013, No. 23, Art. 2866; No. 30, Art. 4081; No. 51, Art. 6699; No. 52, Art. 6985) following changes:

1) in Item 1 of Article 251:

a) the eighteenth subitem 14 to declare the paragraph invalid;

b) add with the subitem 46 of the following content:

"46) in the form of means of charges for aeronautical servicing of flights of aircrafts in airspace of the Russian Federation, and also in the form of the means received from the federal budget as compensation for expenses for aeronautical servicing of flights of the aircrafts of the state aircraft exempted in accordance with the legislation of the Russian Federation from payment for aeronautical servicing.";

Article 270 to add 2) with Item 48.17 of the following content:

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