FEDERAL LAW OF THE RUSSIAN FEDERATION

of April 2, 2014 No. 52-FZ

About modification of parts the first and second Tax Code of the Russian Federation and separate legal acts of the Russian Federation

Accepted by the State Duma of the Russian Federation on March 21, 2014

Approved by Council of the Russian Federation on March 26, 2014

Article 1

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; 2000, No. 2, Art. 134; 2002, No. 1, Art. 2; 2003, No. 22, Art. 2066; No. 23, Art. 2174; No. 27, Art. 2700; No. 28, Art. 2873; 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. 18, Art. 2118; No. 22, Art. 2564; 2008, No. 26, Art. 3022; No. 30, Art. 3616; No. 48, Art. 5519; 2009, No. 30, Art. 3739; No. 48, Art. 5733; No. 51, Art. 6155; 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. 1, Art. 16; No. 24, Art. 3357; No. 27, Art. 3873; No. 29, Art. 4291; No. 30, Art. 4575, 4593; No. 47, Art. 6611; No. 48, Art. 6730; No. 49, Art. 7014; 2012, No. 27, Art. 3588; No. 50, Art. 6954; 2013, No. 19, Art. 2321; No. 23, Art. 2866; No. 26, Art. 3207; No. 27, Art. 3445; No. 30, Art. 4049, 4081; No. 40, Art. 5037, 5038; No. 44, Art. 5645; No. 52, Art. 6985) following changes:

1) in Article 23:

a) to add the subitem 5 of Item 1 with the words "or is the religious organization which for the accounting (tax) periods of calendar year had no obligation on tax payment and charges";

b) to recognize subitems 1 and 1.1 of Item 2 invalid;

c) add with Item 2.1 of the following content:

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