of April 20, 2014 No. 81-FZ
About modification of part the second Tax Code of the Russian Federation
Accepted by the State Duma of the Russian Federation on April 1, 2014
Approved by Council of the Russian Federation on April 16, 2014
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. 33, Art. 3413; No. 53, Art. 5023; 2002, No. 22, Art. 2026; No. 30, Art. 3021; 2003, No. 1, Art. 6; No. 28, Art. 2886; No. 46, Art. 4443; 2004, No. 27, Art. 2711; No. 34, Art. 3520; No. 35, Art. 3607; 2005, No. 1, Art. 30; No. 24, Art. 2312; No. 27, Art. 2707; No. 30, Art. 3112, 3129, 3130; No. 52, Art. 5581; 2006, No. 3, Art. 280; No. 10, Art. 1065; No. 12, Art. 1233; No. 31, Art. 3436; 2007, No. 1, Art. 31; No. 22, Art. 2564; No. 23, Art. 2691; No. 31, Art. 4013; No. 45, Art. 5417, 5432; 2008, No. 30, Art. 3611, 3614; No. 48, Art. 5519; 2009, No. 30, Art. 3739; No. 48, Art. 5725, 5731, 5733; No. 51, Art. 6155; No. 52, Art. 6444; 2010, No. 15, Art. 1737; No. 31, Art. 4198; No. 40, Art. 4969; No. 48, Art. 6247, 6250; 2011, No. 1, Art. 7, 9; No. 11, Art. 1492; No. 24, Art. 3357; No. 27, Art. 3881; No. 30, Art. 4575, 4583, 4593; No. 45, Art. 6335; No. 48, Art. 6729, 6731; No. 49, Art. 7014, 7017; 2012, No. 26, Art. 3447; No. 27, Art. 3588; No. 31, Art. 4334; No. 49, Art. 6751; No. 53, Art. 7619; 2013, No. 14, Art. 1647; No. 23, Art. 2889; No. 26, Art. 3207; No. 30, Art. 4081; No. 40, Art. 5038; No. 44, Art. 5640; No. 48, Art. 6165; No. 51, Art. 6699; No. 52, Art. 6985) following changes:
The paragraph the fifth Item 6 of Article 145 to declare 1) invalid;
2) in item 4 of Article 153 of the word "Amount-based Differences in Part" shall be replaced with words "Differences in the amount";
3) in Article 167:
a) add Item 3 with words ", except for case, stipulated in Item the 16th this Article";
b) add with Item 16 of the following content:
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