FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 21, 2014 No. 238-FZ

About modification of Chapter of 21 parts two of the Tax Code of the Russian Federation and article 12 of the Federal law "About Modification of Separate Legal Acts of the Russian Federation regarding Counteraction to Illegal Financial Transactions"

Accepted by the State Duma of the Russian Federation on July 4, 2014

Approved by Council of the Russian Federation on July 9, 2014

Article 1

Bring in Chapter of 21 parts two of 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; 2002, No. 22, Art. 2026; 2004, No. 35, Art. 3607; 2005, No. 30, Art. 3129, 3130; No. 52, Art. 5581; 2006, No. 10, Art. 1065; No. 31, Art. 3436; 2007, No. 23, Art. 2691; No. 45, Art. 5417, 5432; 2008, No. 30, Art. 3614; No. 48, Art. 5519; 2009, No. 48, Art. 5731; No. 51, Art. 6155; No. 52, Art. 6444; 2010, No. 31, Art. 4186, 4198; No. 48, Art. 6247, 6250; 2011, No. 27, Art. 3881; No. 30, Art. 4593; No. 45, Art. 6335; No. 48, Art. 6729; No. 49, Art. 7014, 7015; 2012, No. 26, Art. 3447; No. 27, Art. 3588; No. 31, Art. 4334; No. 53, Art. 7619; 2013, No. 14, Art. 1647; No. 23, Art. 2889; No. 26, Art. 3207; No. 30, Art. 4049; No. 40, Art. 5038; No. 52, Art. 6985; 2014, No. 16, Art. 1838; No. 19, Art. 2321) following changes:

1) in Article 148:

a) in the paragraph the second the subitem "its absence" to add 4 Items 1 after words with the words "or concerning branches and representative offices of the specified organization", the word is "rendered" to be replaced with the word acquired";

b) the paragraph one of Item 2 after words "its absence" to add with the words "or concerning branches and representative offices of the specified organization";

"The moment of determination of tax base" shall be replaced with words 2) in Item 16 of Article 167 of the word "shipping date for the purpose of this Chapter";

3) in Article 169:

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

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